RESTRICTED  
  
WT/ACC/COM/ 21 
1 September  2017 
(17-4686) Page: 1/69 
Working Party on the Accession  
on the Union of the Comoros  Original: English/French  
 
  ACCESSION OF THE UNI ON OF THE COMOROS  
ADDITIONAL QUESTIONS  AND REPLIES  
 The following submission, dated 18 August 2017 , is being circulated at the request of the 
Delegation of the Union of the Comoros . 
 
_______________  
 WT/ACC/COM/21   
 
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  TABLE OF CONTENT  
II. ECONOMIC POLICIES  ................................ ................................ ................................  4 
- Monetary and fiscal policy  ................................ ................................ .........................  4 
- Foreign exchange and payments  ................................ ................................ ...............  5 
- Investment regime  ................................ ................................ ................................ .... 8 
- State ownership and privatiz ation  ................................ ................................ .............  11 
- Pricing policies  ................................ ................................ ................................ ..........  12 
- Competition policy  ................................ ................................ ................................ .... 14 
II.  FRAMEWORK FOR MAKING A ND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES  ................................ ..............  17 
- Powers of executive, legislative, and judicial branches of government  .....................  17 
- Authority of sub -central governments  ................................ ................................ ....... 25 
IV.  POLICIES AFFECTING TRADE IN GOODS  ................................ ................................ ... 26 
- Trading rights  ................................ ................................ ................................ ...........  26 
- Trade facilitation  ................................ ................................ ................................ ....... 32 
A.  IMPORT REGULATIONS  ................................ ................................ .............................  32 
- Ordinary customs duties  ................................ ................................ ...........................  32 
- Other duties and  charges  ................................ ................................ ..........................  33 
- Tariff rate quotas, tariff exemptions  ................................ ................................ .........  34 
- Fees and charges for services rendered  ................................ ................................ .... 34 
- Application of internal taxes to imports  ................................ ................................ .... 35 
- Quantitative import restrictions, including prohibitions, quotas and 
licensing systems  ................................ ................................ ................................ ...... 39 
- Customs Valuation  ................................ ................................ ................................ .... 44 
- Rules of origin  ................................ ................................ ................................ ...........  51 
- Other customs forma lities  ................................ ................................ .........................  51 
- Preshipment inspection  ................................ ................................ .............................  51 
- Anti-dumping, countervailing duties, safeguard regimes  ................................ ..........  51 
B. EXPORT REGULATIONS ................................ ................................ ..............................  53 
- Customs tar iffs, fees and charges for services rendered, application of 
internal taxes to exports  ................................ ................................ ...........................  53 
- Export restrictions  ................................ ................................ ................................ .... 54 
- Export subsidies  ................................ ................................ ................................ ........  54 
C. INTERNAL POLICIES AFFECTIN G FOREIGN TRADE IN GOODS  ................................ ... 57 
- Industrial policy, including subsidies  ................................ ................................ ........  57 
- Technical barriers to trade, standards and certification  ................................ ............  58 
- Sanitary and phytosanitary mea sures  ................................ ................................ ....... 59 
- Trade -related investment measures  ................................ ................................ ..........  61 
- State -trading entities  ................................ ................................ ................................  61 
- Free zones, special economic areas  ................................ ................................ ...........  62 
- Transit  ................................ ................................ ................................ .......................  62 WT/ACC/COM/21   
 
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  - Agricultural policies  ................................ ................................ ................................ .. 63 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ .................  64 WT/ACC/COM/21   
 
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  II. ECONOMIC P OLICIES  
- Monetary and fiscal policy  
Question 1 
Paragraph 13 : This paragraph states that Large Enterprise Directorate is responsible for 
the taxation of all enterprises with a turnover of more than KMF 50,000,000 and of all 
legal persons, reg ardless of their turnover . This is confusing . Are enterprises w ith a 
turnover of less than KMF  50,000,000 not considered legal persons?  
Answer : 
All enterprises are considered legal persons . The category of enterprises with a turnover of more 
than KMF  20,000,000 is subject to miscellaneous profits tax  (IBD) by AGID . The category of 
enter prises with a turnover of less than KMF 20,000,000 is subject to the single profession al tax  
(TPU) , which is collected by the Regional Tax Directorate of each island . 
Questio n 2 
Paragraph s 15 and 16: The information in this paragraph is quite dated . Please update 
this paragraph to be current as of 2017 . In addition, was the wage bill reduced below 
8% of GDP by 2013 ? Is it still an objective ? What is the curren t situation?  
Answer : 
Comoros still wishes to reduce the wage bill to below 8 % of GDP . The objective of containing the 
wage bill and improving revenue still stands and is an important part of fiscal policy . Efforts are 
being made to control public spending,  which is largely marked by excessive salary payments and 
recruitment . The new authorities in power since the 2016 presidential elections have abolished the 
posts of more than 3,000 administration officials and continue their streamlining efforts through 
constant monitoring of the civil service list.  
Question 3 
Paragraph 17 : Have there been any reforms to the Tax Code in force since 2011 ? If so, 
please explain.  
Answer : 
No. There have been no reforms to the Tax Code since 2011 . The general a dministration of direct 
taxes deriving from the new code continues, and benefits from the support of the AfDB and the 
IMF, particularly to improve tax collection and fiscal coverage via the tax identification number 
system . The formalization of enterprises  in an economy largely dominated by the informal nature 
of activities, and the improvement of a tax collection system that remains focused on large 
enterprises, are the country's main fiscal reform and policy challenges.  
Question 4 
Questio n: As part of the summary of Comoros' fiscal policies, please fully explain the 
changes planned to Comoros' tax regime . For example, please provide details on 
Comoros' plans to implement a VAT.  
Answer : 
The changes made to the tax regime concern the corpora te income tax rate, which has been 
reduced from 50 % to 35 %. The maximum rate applies to companies with a turnover exceeding 
KMF 500,000,000 . The tax rate concerns the following:  
 public establishments of an industrial and commercial nature;  WT/ACC/COM/21   
 
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   industrial or co mmercial enterprises taking the form of joint stock companies and in which 
the Union of the Comoros, the islands, the regional authority units or the public institutions 
directly or indirectly hold all the equity capital.  
A draft VAT law will be prepared w ith the support of the IMF and tabled at the November  2017 
session of Parliament . An official request has been made in this connection to the IMF in 
Washington . In the meantime, the Integrated Framework programme has agreed to a specific 
study on the imple mentation of a VAT regime in Comoros.  
- Foreign exchange and payments  
Question 5 
Paragraph 20 : Does Comoros' plan to eliminate the statutory obligation to surrender 
foreign exchange from export transactions within 30 working days ? If so, please 
describe your plan . If not, please explain why Comoros does not plan to eliminate its 
foreign exchange surrender requirement.  
Answer : 
Comoros does not plan to eliminate the statutory obligation to surrende r foreign exchange from 
export transactions within 30 working days . This provision derives most notably from the law on 
banking and the foreign exchange system . It seeks to strengthen the Central Bank's exchange 
reserves . The legal provisions do, however, allow for the use of foreign exchange within the 
context of transactions with countries abroad . Note that investors benefit from the guaranteed 
transfer of profits and capital under the Investment Code . The convertibility of Comorian currency 
is guaranteed  at all times . While the measure is more closely related to the foreign trade control 
regime, it maintains a link with the Central Bank's exchange policy.  
Question 6 
Paragraph 20 : This paragraph states that the foreign exchange surrender r equirement is 
"part of the measures designed to bring the balance of payments into equilibrium ." 
Please identify and describe the other measures in place that are designed to bring the 
balance of payments into equilibrium.  
Answer : 
Like many countries in th e Franc Zone, Comoros, because of its foreign trade structure, has long 
term external imbalances that result in a structural deficit of the balance of payments . The main 
contribution to its equilibrium remains transfers from the diaspora, which represent u p to 25% of 
the GDP, and official development assistance . The surrender of foreign exchange acquired within 
the framework of foreign trade accounts for a fairly limited share given the enormous deficit.  
In terms of the principle of treaty law  and/or as a matter of fact, the other measures contributing 
towards bringing the balance of payments into equilibrium are :  
 In return for the advantage in terms of outlets that the Franc Zone offers France, the latter 
assumes the risk associated with the unlimited guar antee to cover any deficits (Provisions of 
Articles 4 and 5 of the Account Agreement with France, ratified under Law No.  80-05 
authorizing the President of the Republic to ratify the monetary cooperation agreement) . No 
recourse has ever been made to this p rovision, as the country's external position has never 
justified such action.  
 Improvement of the trade balance, without quantitative restrictions on imports but with the aid 
of short -term trends  
 Improvement of the services balance  
 Consolidation of current transfers (diaspora and official aid for development)  
Comoros has never resorted to any restrictive measure to bring its trade balance into equilibrium, 
neither in terms of quantitative restrictions on imports nor in the area of foreign exchange . 
The equilibrium of the trade balance stems from the more or less favourable dynamics of its trade WT/ACC/COM/21   
 
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  in goods and services with the rest of the world . For example, in 2015, the current account showed 
a surplus of KMF 1.6  billion as compared with a deficit of KMF  21.7 billion in 2014, in connection 
with a KMF 5  billion ( -6.3%) contraction in the trade deficit, a sharp improvement in the services 
balance from a deficit of KMF 5.1  billion in 2014 to a surplus of KMF 0.5  billion in 2015) and the 
consolidation of KMF 12.4  billion of net current transfers.  
Question 7 
Paragraph 20 : Please confirm that Comoros does not maintain any other restrictions or 
requirements on the retention of foreign exchange.  
Answer : 
Comoros does not maintain any other restrictions o r requirements on the retention of foreign 
exchange.  
Question 8 
Paragraph 20 : Please confirm that Comoros does not maintain any restrictions or 
requirements that would affect payments for imports (including by affecting 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 authorization requirement for acquiring 
foreign exchange to pay for imported merchandise, and taxes on the acquisition of 
foreign exchange.  
Answer : 
Comoros does not maintain any restrictions or requirements that would affect payments for 
imports (including by affecting 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 authorization 
requirement for acquiring foreign exchange to pay for imported merchandise, and taxes on the 
acquisition of foreign exchange.  
Question 9 
Paragraph 20 : Please confirm that Comoros doe s not have requirements or restrictions 
on the acquisition of foreign exchange for the payment of foreign services or of 
investments.  
Answer : 
Comoros does not have any requirements or restrictions on the acquisition of foreign exchange for 
the payment of f oreign services or of investments.  
Question 10 
Please describe the current balance of payments for Comoros.  
Answer : 
Traditional measures are used to improve the current balance, namely,  improvement of the trade 
balance, improvement of the services  balance , and consolidation of current transfers . 
This "automatic re -balancing" mechanism seeks to ensure the stability and equilibrium of the 
balance of payments  
In 2015, the current account showed a surplus of KMF 1.6 billion  as compared with a de ficit of KMF 
21.7 billion  in 2014, in connection with a KMF 5 billion  contraction in the trade deficit ( -6.3%), a 
sharp improvement in the services balance from a deficit of KMF 5.1 billion  in 2014 to a surplus of 
KMF 0.5 billion  in 2015) and the consolida tion of KMF 12.4 billion  of net current transfers . This is a  
perfect illustration  of the fact that the "automatic re -balancing" mechanism is  capable of helping to WT/ACC/COM/21   
 
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  ensure a stable equilibrium of the balance of payments , going so far as t o produce small 
short-term surpluses , despite the relatively unfavourable structure of trade , but with transfers 
from the d iaspora and official aid for development being major de terminants of the improvement 
in the balance of payments . A short-term contraction of the trade balance thanks to a decline in 
imports and better remuneration for exports . 
Updated information on the balance of payments for Comoros  
 2011 2012 2013 2014 2015 2016 2017 2018 
       Projections  
(annual percentage change, unless otherwise specified)  
Natio nal income and prices  
Real GDP  2.2 3.0 3.5 3.3 3.5 4.0 4.0 4.0 
GDP deflator  4.7 2.6 3.1 3.2 3.1 3.0 3.0 3.0 
Consumer prices (annual average)  2.2 5.9 1.6 2.9 2.5 2.5 2.5 2.5 
Consumer price index (end of period)  4.9 1.0 3.5 2.8 1.8 2.5 2.5 2.5 
Money and  credit          
Net foreign assets  17.2 16.5 -9.8 0.6 -1.5 4.5 6.1 6.0 
Domestic credit  4.9 7.6 21.0 15.0 14.1 9.3 8.1 8.2 
Credit to the private sector  8.9 22.4 12.6 7.6 17.4 14.6 13.0 13.7 
Broad money  9.6 16.0 2.8 6.7 6.7 7.1 7.1 7.1 
Velocity of circu lation (GDP/broad money 
end of period)  2.9 2.6 2.7 2.7 2.7 2.7 2.7 2.7 
External sector  
Exports, f.o.b.  16.4 -19.0 -3.1 -6.7 9.5 7.4 7.0 7.0 
Imports, f.o.b.  7.2 18.1 2.8 -6.2 5.1 8.5 5.9 6.4 
Volume of exports  -24.3 -28.1 25.6 -8.6 6.1 4.6 3.9 3.9 
Volum e of imports  -6.9 12.1 7.5 2.7 10.5 9.2 6.7 7.0 
Terms of trade  3.1 2.6 -0.9 4.0 5.4 2.2 2.3 2.1 
Investment and savings (percentage of GDP, unless otherwise specified)  
Investment  14.9 16.8 20.4 19.4 20.8 22.1 22.8 23.4 
Public sector  5.4 6.8 9.8 8.0 10.0 11.0 11.6 12.3 
Private sector  9.5 10.1 10.5 11.4 10.8 11.1 11.2 11.2 
Gross national savings  -19.0 8.5 9.0 12.1 9.8 11.3 12.3 12.5 
Public sector  2.2 5.5 2.0 0.2 1.4 2.0 2.6 3.2 
Private sector  -21.3 3.0 7.0 11.8 8.4 9.4 9.8 9.3 
 
State budget  
Total rev enue and grants  23.6 28.5 41.5 23.5 24.2 24.4 25.0 25.7 
Tax revenue  10.9 11.8 12.1 12.0 12.6 13.1 13.8 14.4 
Total grants  1 7.5 9.2 26.0 8.9 9.0 8.7 8.7 8.7 
Total expenditure  22.0 25.1 24.6 23.8 25.3 26.3 26.9 27.5 
Current expenditure  16.6 18.4 14.8 15.7 15.3 15.2 15.3 15.3 
Investment expenditure  5.4 6.8 9.8 8.0 10.0 11.0 11.6 12.3 
Domestic primary balance  1.6 3.0 -1.4 -1.4 0.1 1.0 1.1 1.3 
Change in arrears  -3.4 -0.7 -0.9 -0.4 0.0 0.0 0.0 0.0 
External (interests)  -0.8 -0.1 0.0 -0.1 0.0 0.0 0.0 0.0 
Domestic  -2.6 -0.6 -0.9 -0.2 0.0 0.0 0.0 0.0 
Overall balance (cash basis)  -1.9 2.5 15.5 -0.6 -1.0 -1.9 -1.8 -1.8 
Grants not included  -9.4 -6.7 -10.6 -9.5 -10.1 -10.6 -10.5 -10.5 
Financing  0.3 -2.8 -15.4 0.6 1.0 1.9 1.8 1.8 
External (net)  -0.2 -1.1 -17.0 -1.1 1.1 2.2 2.2 2.4 
Domestic (net)  0.5 -1.7 1.6 1.7 0.0 -0.3 -0.4 -0.5 
Errors and omissions  -0.2 0.0 -0.1 0.0 0.0 0.0 0.0 0.0 
Need for financing  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
External sector  
Exports of goods and services  16.2 14.9 14.9 14.5 14.5 14.4 14.3 14.2 
Imports of goods and services  50.2 53.9 57.2 50.9 53.2 51.7 50.4 49.9 
Current account balance  -11.3 -8.3 -11.3 -7.4 -11.0 -10.8 -10.5 -10.9 
Official and private transfers 
not included  -34.1 -39.7 -42.1 -36.5 -38.8 -37.3 -36.2 -35.8 
Remitt ances  18.7  26.4 26.7 26.2 25.6 25.1 24.5 
External debt as a percentage 
of GDP2 44.9 40.7 18.5 17.4 17.5 18.5 19.4 20.3 WT/ACC/COM/21   
 
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  External debt as a percentage 
of exports of goods and 
services2 275.5  271.8  123.7  121.1  120.9  128.1  135.0  142.7  
External debt service  (as a 
percentage of exports of goods 
and services)2 10.0 10.3 2.1 2.8 2.3 3.8 4.0 4.6 
Overall balance of payments 
(in millions of dollars)  -25.5 -5.8 -32.5 0.0 -4.1 8.2 11.3 9.8 
Official grants or loans 
(percentage of GDP)  7.5 9.2 26.0 8.9 10.4 11.4 11.4 11.6 
Gross international reserves (at end of period)  
In millions of dollars  170.1  191.1  168.0  170.2  166.8  174.6  185.1  194.2  
Months of imports of goods and 
services  6.7 7.1 5.4 5.6 4.9 5.0 5.1 5.0 
Real effective exchange rate 
(2000 = 100)  100.2  95.5 99.0 98.4 … … … … 
Exchange rate KMF/dollar 
(period average)  353.6  382.7  370.4  363.0  … … … … 
Memorandum Items:          
GDP (nominal, KMF  billion)  216.0  228.2  243.6  260.1  277.6  297.3  318.3  340.9  
GDP per inhabitant (nominal, in 
dollars)  860 815 873 923 948 991 1,039  1,087  
Education and health 
expenditure (KMF  billion)  14.8 16.8 18.3 ... ... ... ... ... 
 
Source : Comorian authorities and IMF Staff estimates and projections.  
Question 11 
Please indicate whether Comoros' currency is fully conve rtible . If it is not fully 
convertible, please explain the limits or restrictions on convertibility.  
Answer : 
The unlimited convertibility of the currency issued by the Central Bank of Comoros is guaranteed 
under the monetary agreement between France and Co moros, administered by the French 
Treasury and the Central Bank of Comoros of 23/11/1979, and a provision of the current 
Investment Code. The WTO Secretariat is provided with a text of the agreement Art.2. (Monetary 
Cooperation Agreement between France and  Comoros, ratified under Law No.  80-05 authorizing 
the President of the Republic to ratify the monetary cooperation agreement)  
"This cooperation is based on the unlimited guarantee granted by France to the currency issued by 
the Central Bank of Comoros and  on the deposit with the French Treasury of the Comoros' foreign 
exchange reserves under the conditions set out in the operating account agreement provided for in 
Article 6 of the present agreement."  
- Investment re gime  
Question 12 
Paragraph 24 : The paragraph states that foreign investment is subject to the same 
requirements as domestic investment, but it later mentions that "foreign investors could 
invest freely in Comoros subject to specific provisions ." Are domestic investors subject 
to these same provisions ? What are the provisions, and in what legal authority are they 
found?  
Answer : 
The provision concerned is Article 4 of the 2007 Investment Code . This Article does not 
discriminate between foreign investo rs and domestic investors in terms of specific provisions that 
seek, in particular, to ensure the protection of health and public health, social protection and 
public economic order (the specific provisions are not described in detail) . The Article also re fers to 
"private investments made freely in Comoros ". WT/ACC/COM/21   
 
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  Question 13 
Paragraph 24 : This paragraph mentions a "reduced maximum rate" of the RAU, but 
paragraph 69 states that the RAU is levied at a rate of 5 %. Please clarify this in the 
Factual Summary ; is there a minimum or maximum RAU rate, or is the rate 5 %? 
Answer : 
The RAU rate in force is 5%. 
Question 14 
Paragraph 24 : This paragraph states that "at the end of the concession period, the 
maximum rate on imports of raw materials  specifically intended for production would be 
reduced to half the current minimum rate ." What rate would be reduced ? Would the RAU 
be reduced ? Would a different tax, tariff, fee, or charge be reduced?  
Answer : 
At the end of the concession period, the maxim um rate on imports of raw materials specifically 
intended for production would be reduced to half the current minimum rate . (Article 20 (e) of the 
current Investment  Code). 
Article 20 : (d) exemption for a supplementary period of two years for  enterprises in stalled in 
rural areas . 
(e) At the end of the concession period , the application of a maximum rate reduced to half 
the current minim um rate on imports of raw materi als specifically intended for production.  
As for the RAU, it is reduced only within the fram ework of the  approved ten -year programme 
on imports of equipment and materials specifically intended for production o r exploitation . 
Question 15 
Paragraph 24 : This paragraph refers to "any enterprise approved or considered to have 
priority within the context of the economic and social development plan" of Comoros . 
Please describe the approval process . Please describe how an enterprise is considered to 
have priority within context of this plan . Does this refer to Regime A and Regime B, or 
does it refer to a different economic and social development plan ? Please indicate which 
guarantees and which obligations would be accorded to the investor.  
Answer : 
The proce dure for granting approval under the Investment Code is described in Articl e 22 (Tit le 5, 
Procedure for granting approval ) in the following terms : 
The granting of the concessions for which this Code provides is subject to approval given by the 
Minist er responsible for Investment  on the advice of the National Agenc y for the Promotion of 
Investment (ANPI).  
If approval is refused, the applicant must be notified . 
Applications for approval are lodged with the competent  service of the Single Window , which is 
responsible for centrali zing all the formalit ies associated with the creation of the enterprise.  
They are accompanied by a dossier whose form and content are determined by th e National 
Agency for the Promotion of Investment  (ANPI) . In the event of an extension of activit ies, the 
enterprise must lodge a tax clearance , in addition to the approva l dossier . WT/ACC/COM/21   
 
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  When examining the dossier , the National Agency for the Promotion of Investment may consult  the 
Minist ry responsible for  Finance  and the Budget, a s well as any Minist ry with responsibility for 
supervising the sector concern ed by the application and explain how an enterprise is considered to 
have priority within context of this plan.  
This refers to Regime A and Regime B of the Investment C ode. The draft revision of the 
Investment Code envisages the ending of the establishment agreement regime  (Articles 25, 26 
and 27 of the 2007  Code in force ) by means of a general framework of the Code , with a view to 
ending the discretionary exemptions  left in the hands of the political authorities.   
Article 25: A ny enterprise approved or considered to have priori ty within the context of the 
economic and social development plan of the Union of the Comoros may conclude with the 
Government an establishment agreement according it certain guarantees and imposing on 
it certain obligations as defined in the following art icles of this Title.  
Article 26: The establishment agreement  may not include on the part of the State 
obligations with the effect of discharging the enterprise from losses, charges or loss of 
earnings due to the evolution of technologies or economic condit ions or factors specific to 
the enterprise.  
Article 27: In particular, the establishment agreement shall define : 
 the purpose and the location of the enterprise;  
 the extent and duration of the investment programme and its effects;  
 the other concessions acco rded by the State, the date on which they take effect and 
their duration;  
 the obligations assumed by the enterprise;  
 the circumstances in which the agreement may be revised;  
 the specific control procedures and conditions to which the enterprise is subject;  
 the sanctions applicable in the event of the obligations assumed not being met;  
 the arbitration procedure in the event of a dispute between the two parties.  
Question 16 
Question : Please confirm that none of the benefits under the Investmen t Code, the draft 
revised Investment Code, or any other authority, are made contingent, in law or in fact, 
on export performance, import substitution, or local content requirements.  
Answer : 
None of the benefits under the current Investment Code, the draft revised Investment Code, or 
any other authority, are made contingent, in law or in fact, on export performance, import 
substitution, or local content requirements.  
Question 17 
Paragraph 26 : Please provide a copy of the draft law revising La w No. 07-010/AU of 
31 August  2007 on the Investment Code . What will ANPI's mandate be regarding 
exports ? Will its mandate be formally extended to imports?  
Answer : 
A copy of the draft law revising Law No. 07-010/AU of 3 1 August  2007 on the Investment Code 
has been included in the reference documents provided to the WTO Secretariat . The initial plan to 
extend ANPI's mandate to export promotion (updated DTIS recommendation) has been abandoned 
in the final version that was prepared with World Bank support . The authorities envisage a 
separate institution with both an export and an import mandate.  WT/ACC/COM/21   
 
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  Question 18 
Document WT/ACC/COM/17 – Questions and Replies: Comoros replied to Question 10, 
(paragraph 18), that the National Investment Promotion Agency  activity was to be 
extended to cover the exports (as opposed to solely import substitution). Could Comoros 
confirm that this has been implemented?  
Answer : 
This extension of the mandate of the National Investment Promotion Agency to export promotion 
was dr opped from the draft law revising the Investment Code.  
Question 19 
Paragraph 27 : We understand as of September  2016 that the Economic Citizenship 
Program was suspended . Please provide an update on its status.  
Answer : 
This programme was susp ended . The law was repealed and a parliamentary commission of inquiry 
was set up in 2017 with a view to assessing its implementation, implications and effects.  
- State ownership and privatization  
Question 20 
Paragraph 28: Please indicate in this paragraph the year that BDC was privatized.  
Answer : 
The law of 6 June 2014 authorized the transfer of State owned share capital held by the Comoros 
Development Bank (BDC, within the context of a privat ization programme) . This financial 
establishment was created under Law No. 81-26 of 1 0 June 1981 to replace the Lending Company 
for the Development of the Comoros (CREDICOM).  
Question 21 
Paragraph 29: Please change "included" to "are," beca use "included" indicates other 
state owned companies are not listed in this paragraph.  
Answer : 
Comor os takes note of this remark . 
Question 22 
Paragraph 29: Please indicate these state owned companies' share of GNP for the most 
recent year a vailable, in order to provide the Working Party with information regarding 
the extent of the state's role in the economy.  
Answer : 
With GDP standing at US$0.61  billion  in 2016, State owned companies' share amounts to less than 
3% of GDP.  
Question 23 
Paragraph 29: Comoros has stated that "Comor es Telecom and COMAIR were due for 
privatization ." Does Comoros no longer plan to privatize Comores Telecom and COMAIR ? WT/ACC/COM/21   
 
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  If Comoros does plan to privatize Comores Telecom and COMAIR, please explain the 
government's privatization plan for these entities.  
Answer : 
There are currently no plans to privatize Comores Telecom and COMAIR . Comoros decided to open 
up the telecommunications sector to competition by granting a mobile telephony licence to the 
firm TELMA , a subsidiary of the French firm Free . COMAIR is a public company that provides 
ground handling services to airlines at the international airport and is of no interest in terms of 
privatization . While some entities have already undergone effective privati zation, there are 
currently no further privatization plans.  
Question 24 
Question 30-31: Please describe the future steps that are part of the ongoing 
liberalization process, including their timing . We would like to have a better sense of 
how actively Comoros is pursuing the liberalization process.  
Answer : 
Within the context of cooperation with international financial institutions, all the stages of the 
liberalization process are complete . There are no ongoing privatization programmes . Any fu rther 
action required would be taken within the framework of a programme with the IMF and the 
World  Bank.  
- Pricing policies  
Question 25 
Paragraph 32: Given the information on administered prices in paragraph  33, and on 
products subject to price approval in paragraph 34, please explain the basis for stating 
that price controls have ceased to exist.  
Answer : 
The statement that price controls have ceased to exist is based on the Law on Competition in the 
Union of the Comor os (Law No. 13-014/AU) . This states that henceforth prices are to be 
determined by the free play of competition . However, by way of derogation , the right to regulate  
certain basic necessities is affirmed . Pursuant to Articles 4, 6 and 7 of Law No. 13-014/AU on 
competition in the Union of the Comoros, the State reserves the right to regulate certain basic 
necessities . This is a derogatory measure that reinforces the provision under Section 3, Article 5, 
which states that "The following are free and  determined by the forces of competition : the prices 
of goods and services ; imports and exports".  
The opinion of the Competition Commission is required and the procedure will take place under the 
Commission's supervision.  
This is not a price control proced ure as such, but instead a procedure whereby the operators 
concerned are consulted with a view to the temporary moderation of prices where inflationary 
pressures are affecting certain imported basic necessitie s. 
Question 26 
Paragraph 33: Please describe how Comoros administers the prices of the goods and 
services listed in this paragraph . Please cite the legal authority(ies) for this process and 
provide the HS  codes for goods subject to administered prices.  WT/ACC/COM/21   
 
- 13 - 
 
  Answer : 
The prices of the goods li sted in paragraph 33 are administered by ministerial and/or 
inter-minist erial order . It is the statutes of the public companies with a monopoly on the goods 
and services that empower the authorities to administer the prices of these goods and services.  
The HS codes concerned are 10064010 and 10064090 (ordinary rice), and 27101220, 271012 and 
271019 (hydrocarbons).  
Prices for water, electricity and postal and telecommunication services, which are goods and 
services produced in the country, are administered a nd determined by the Government . 
For telecommunication services, prices have been freely determined by market operators ever 
since competition was introduced in the sector . Water and electricity remain a public monopoly and 
their prices are administered.  
Question 27 
Paragraph 33: Please provide additional detail on Comoros' intention to lift the 
applicable price controls on water and electricity, postal, and telecommunications 
sectors . What is the timeline for doing so?  
Answer : 
Comoros curre ntly has no intention not to administ er water prices, at least for as long as this 
service is provided by a public enterprise . Postal services are still a public service, but are free to 
determine prices where brand names such as DHL, TNT, ENT and CHRONOPO ST (the latter 
represented by the Comoros Post Office) are present . No timeline has therefore been established . 
There are no price controls on water, electricity and postal s ervices  insofar as prices are 
determined by  entities controlled by the Government and on its approval . This is the principle of 
the government -administered price regime . As for telecommunications  services , since competition 
was introduced into the sector, prices have been freely determined by the market operators . 
Question 28 
Paragraph 34: Please provide a copy of Order No. 96-159/, and any other legal or 
administrative guidance related to pricing.  
Answer : 
The text in th e form of a 1996 ministerial order has been replaced by  Decision 
No. 12-155/CFBECIPPIPE/CAB  of 25 Augus t 2012 adopted  by the Auto nomous Island of  Ngazidja, 
as domestic trade  now falls  within the jurisdiction of the autonom ous islands that form the Union 
of the  Comor os. The De cision has been sent to the WTO Secretariat for circula tion. 
Question 29 
Paragraph 34: Please include in the Factual Summary a list of the 12 products subject to 
price approval, including their HS codes . Which of the 12 products are only imported, 
and which are also produced domestically?  
Answer : 
As requested, the revised  Factual Summary will list the following 12 products :  
Product  description  HS Code  
1 Other no n-ordinary  rice 1006 40 
2 Cereal flour  1002 20 – 1002 90 
3 Sugar, refined  1701 13 
4 Milk (concentr ated, sweetened and powdered )  0402 10 and 0402 21 
90 WT/ACC/COM/21   
 
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  Product  description  HS Code  
5 Sardines 1604 13 00 
6 Vegetable cooking oils  150710  
7 Aerated beverages, of the soda type  2202 10 and 2202 90 
8 Mineral water  2201 10 
9 Pharmaceuti cal products  Chapter  30 
10 Meat p roducts (imported frozen meat and poultry ) Chapter  02 
11 School supplies  4802 
12 Building materials (cement, concrete reinforcing bars and lumber)  2523 29/72114/4407  
 
The 12 produ cts in question are all  import ed. However,  four commercial brands of mineral water  
have begun to be produced locally and their prices are approved by  the competent authorities . 
Question 30 
Paragraph 34: If there is domestic production of any of these 12 products, are the 
domestic goods also subject to the same price approval scheme ? For example, 
paragraph 34 describes steps taken by imp orters and calculations that include the 
importer's costs . What about domestic producer's steps and costs?  
Answer : 
There are no domestic goods among the 12 products whose prices have to be approved . 
As regards domestic producers, consultations are held wit h representatives of the sellers 
concerned, with a view to reaching agreement on the temporary moderation of the prices of 
certain products of domestic origin.  
- Competition policy  
Question 31 
Paragraph 35: Regarding the Competition Law (Law No. 13-014/AU), we note that 
competition law is an important part of trade, transparency, and development . Was the 
law created to address a specific event or problem in Comoros ? If not, what was the 
inspiration behind th e law?  
Answer : 
The law was 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 
(national competition commission) in this area . It also sought to bring an end to the 
administration's finicky price control procedures and to integrate any relevant steps into a 
competition regulation framework.  
Question 32 
Paragraph 35: When developing the law, did government officia ls consult or work in 
cooperation with any international law enforcement organizations, foreign regulators or 
other organizations ? If so, which ones?  
Answer : 
The law was developed with technical assistance from UNCTAD and with the financial support of 
the Enhanced Integrated Framework programme as part of the priority trade related activities 
taking place in the country under this programme.  WT/ACC/COM/21   
 
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  Question 33 
Paragraph 35: Article 22 states that the National Commission on Competition will be 
compo sed of seven members and two of the members will be "involved in the industrial, 
distribution and services sectors ." C ompetitors may raise concerns about the 
independence and objectivity of the Commission if an investigation involves a sector of a 
board me mber . What steps are in place to ensure that commission members will avoid 
conflicts of interest and recuse themselves from any investigation that may impact their 
own business interests?  
Answer : 
In reply to this question, we refer to Article 7 of the draf t decree that is in the process of being 
signed by the President of the Republic, which stipulates the following:  
Any member of the Commission, with the exception of the president, may be recused.  
The cases in which this may occur are most notably:  
 circums tances that might compromise the credibility of the Commission;  
 personal or professional interests in a case.  
Furthermore, Article 16 of the same decree stipulates that the person filing a petition that has 
been deemed admissible may ask to be present at t he Commission's deliberations to support his 
claims.  
The responding party and interested third parties may be invited to take part in these 
deliberations.  
These provisions help to prevent conflicts of interest.  
Question 34 
Paragraph 35: Since the act went into effect, how many submissions has the 
Commission received and how many has it acted upon?  
Answer : 
The law has been adopted and enacted  (Law No.  13-014/AU ). In accordance with the rules, it 
entered into force as soon as enacted . However,  the adoption of the decree establishing a national 
competition commission has suffered a delay, which has so far restricted the implementation of 
the act . The decree concerning the National Competition Commission is in the process of being 
signed . It will be signed before September  2017. 
Question 35 
Paragraph 35: The law allows "cited companies" to be assisted by an attorney . Does 
Comoros allow foreign attorneys to participate in the proceedings ? Are "cited 
companies" allowed to cross -exami ne witnesses and rebut evidence?  
Answer : 
Comoro s will allow foreign attorneys to participate in the proceedings  on the  conditions stipul ated 
by the national  court. Those who defend cited companies may cross -examine witnesses and rebut 
evidence.  
Question 36 
Paragraph  35: Does the law allow for negotiated settlements ? If so, can Comoros 
explain the process?  WT/ACC/COM/21   
 
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  Answer : 
The law does not prevent negotiated settlements . The parties may come to an understanding or 
resort to the Comoros Court of Arbitr ation (CACOM).  
Question 37 
Paragraph 35: Article 27 states that there is "the possibility of appeal" . Can you explain 
that process ? Does the appeal go to the Commerce Ministry or to the court system ? How 
many appeals are allowed ? On what gr ounds are appeals allowed (i.e., merits of the 
case, the financial penalty, or something else)?  
Answer : 
The appeal goes to the courts  as the Commission is a quasi -juridical body . There is no limitation 
on the number of appeals . An appeal may be introduced on the basis of  the merits or the 
procedure or in respect of the financial penalty.  
Articles 42 and 43 provide the following in this respect : 
Article 42.  
The National Competition Commission applies the following criteria to determine the nature 
and amount of the penalty:  
  The injury to the national economy, taking into account the seriousness of the 
offence and the size of the enterprise;  
  The period during which the offence took place, with the possibility of 
increasing the initial penalty by the number of  years over which the offence 
took place;  
  Aggravating or mitigating circumstances relating to the level of cooperation of 
the enterprises concerned during the investigation;  
  Mitigating circumstances relating to the efforts made to train personnel in the 
fight against prohibited practices.  
Article 43.  
Infringers may, within 45 days following notification of the decision, contest the decision 
by the National Competition Commission in a letter sent to its president with 
acknowledgement of receipt.  
The letter  of contestation referred to in the first paragraph above shall be accompanied by 
evidence justifying the rebuttal arguments put forward.  
Article 44.  
Where a review of the decision, as provided for in Article 43 above, is refused, the 
decisions of the Nati onal Competition Commission may be appealed for annulment or 
review before the Moroni court of appeal.  
Appeals may be filed either by the enterprises concerned or by the Minister responsible for 
trade within one month following the notification of the deci sion in question.  
Appeals are not suspensive ; however, the head of the Court of Appeal may order a stay of 
execution where the contested decision is likely to result in excessive consequences.  WT/ACC/COM/21   
 
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  Question 38 
Paragraph 35: In the Factual Summar y, please summarize any other main provisions of 
the law, including, but not limited to, the exceptions and the penalties for breaches of 
the law.  
Answer : 
This has been done in the new paragraph 37 of the Factual Summary.  
Question 39 
Decree  Establishing the Composition and Operating Procedures of the National 
Competition Commission: Thank you for providing us with a copy of this draft decree, 
which provides greater details about the composition and operating procedures of the 
National Commis sion on Competition.  
Article 4, last paragraph: The last paragraph of the article states, "the Commission may 
appeal to any natural or legal person for his/her competence to attend the Commission's 
proceedings in an advisory capacity." Is there a mechanism  in place to ensure that a 
competent natural or legal person does not have a conflict of interest?  
Answer : 
Article 7 of the final version in the process of being signed by the Office of the President of the 
Republic provides that, in order to prevent such a risk of conflict of interest: "Any member of the 
Commission, with the exception of the president, may be recused. The cases in which this may 
occur are most notably:  
(i) circumstances that might compromise the credibility of the Commission  
(ii) personal or professional interests in a case".  
Question 40 
Article 16: Please help us interpret Article 16. Is it correct that a complainant can 
request to attend and participate in the deliberations, but a respondent cannot? If so, 
how do you ensur e due process?  
Answer : 
Article 16 of the final version in the process of being signed by the Office of the President of the 
Republic provides that "The person filing a petition that has been deemed admissible can request 
to attend the deliberations of the Commission to support his/her  claims (paragraph 1). 
Furthermore, the responding party and interested third parties can be invited to participate in 
these deliberations" (paragraph 2).  
II. FRAMEWORK FOR MAKING  AND ENFORCING POLICI ES AFFECTING FOREIGN  
TRADE  IN GOODS AND TRADE I N SERVICES  
- Powers of executive, legislative, and judicial branches of government  
Question 41 
Paragraph 39 : Please describe how international treaties and agreements are given 
effect in the domestic law of Comoros . Please describe Comoros' domestic ratification 
process.  WT/ACC/COM/21   
 
- 18 - 
 
  Answer: 
A presentation note on the draft law concerning ratification is issued to the Council of Ministers by 
the Minister responsible for treaties and agreements . Once the principle of ratification has been 
approved by the Government, the Government transmi ts the draft law to the Assembly office for 
consideration, with a view to obtaining authorization for the President of the Union of the Comoros 
to ratify the treaty or agreement in question . Once the law authorizing the President to ratify the 
treaty of ag reement has been adopted, a decree establishing the ratification is issued by the 
President and published in the Official Journal . This automatically gives the treaty or agreement 
the force of law in national positive law.  
Question 42 
Parag raph 39 : Are members of the National Assembly subject to renewable or 
non-renewable five year term limits?  
Answer : 
Members of the Assembly are elected by direct universal suffrage for a five year term . Deputies 
may be eligible for reappointment in their co nstituency at the next election.  
Question 43 
Paragraph 39 : Please describe the relationship between international treaties, including 
the WTO Agreement, and domestic legislation in Comoros.  
Answer : 
There is a rule of supremacy ; all provisio ns of international law prevail over domestic law . It is not 
possible to invoke a domestic law to justify the non-application of international law.  
Question 44 
Paragraph 39 : Will the Accession Package establish enforceable legal obligations  
without specific conforming legislation?  
Answer : 
The ratification of the Accession Package will establish enforceable legal obligations for the 
Comoros . It is the responsibility of the Government  to establish specific conforming legislation, 
including, po ssibly, a Constitutional provision.  
Article 10 of the Constitution provides that : "Where the Constitutional Court, seized by the 
President of the Union, the Vice Presidents, the President of the Union Assembly or the heads of 
Island Executive Branches, has  ruled that an international commitment contains a clause that is 
contrary to the Constitution, ratification or approval cannot be authorized until the Constitution has 
been amended . Once published, treaties and agreements that have been duly approved or r atified 
prevail over the laws of the Union and the islands, provided that they are implemented by the 
other party".  
Question 45 
Paragraph 39 : Will the ratified Accession Package be a treaty obligation that supersedes 
domestic law?  
Answer : 
Yes, in accordance with the rule of supremacy in public law, which requires all provisions of 
international law to prevail over domestic law.  WT/ACC/COM/21   
 
- 19 - 
 
  Question 46 
Paragraph 39 : In case of a conflict between a WTO agreement and national legislation, 
which law will prevail?  
Answer : 
International law prevails over domestic law.  
Question 47 
Paragraph 40 : Please describe in more detail the Court of Arbitration and Mediation . 
What is the jurisdiction of the Court of Arbitration and Mediation ? 
Answer : 
An arbitration body called the "Court of Arbitration and Mediation of the Comoros" (Cour 
d'arbitrage et de mediation des Comores), or "CACOM" for short, was established by a Regulation 
under the auspices of the Comoros Employers' Organization (Or ganisation patronale des Comores, 
OPACO) and the Union of the Chambers of Commerce  and Industry of the Comoros (Union des 
chambres de commerce  et d'industrie des Comores, UCCI).  
In accordance with the Partnership Agreement of 1 8 January  2010 between OPACO and UCCI, the 
CACOM comes under UCCI, which thus houses it and runs its day -to-day operation.  
The CACOM's primary mission is to organize and administer, pursuant to the Regulation, 
arbitration procedures referred to it under an arbitration agreement.  
The C ACOM has jurisdiction to arbitrate on contractual disputes involving parties at least one of 
which is domiciled or has habitual residence in the Union of the Comoros, or relating to a contract 
executed or to be executed wholly or partly on the territory of  the Union of the Comoros.  
However, its governing bodies may decide to establish other dispute settlement services within the 
CACOM such as Mediation and Conciliation.  
The CACOM may also provide directly any training, assistance or advisory service that ma y help 
promote a culture of alternative dispute resolution mechanisms in Comoros.  
Question 48 
Paragraph 40 : What is the relationship between the Court of Arbitration and the CCJA?  
Answer : 
Comoros is a State Party to the OHADA, of which the CCJA is a component organ . The domestic 
procedure through the CACOM does not preclude recourse to the CCJA which, under its judicial 
function, acts as cassation court for any dispute on matters within the scope of OHADA legislation ; 
in accordance with the founding treaty, these currently cover nine areas.  
Under its advisory function, the CCJA is 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 w ithin the scope of the OHADA.  
The other link with the CCJA relates to the latter's arbitral function, since, besides its duties as a 
court of cassation in respect of decisions on actions for annulment of arbitral awards, the CCJA 
plays a specific role in i nstitutional arbitration : it administers the procedures, and rules as 
cassation court on appeals contesting the validity of an arbitration award.  WT/ACC/COM/21   
 
- 20 - 
 
  Question 49 
Paragraph 41: Please describe the relationship between the Constitutional Court an d the 
Supreme Court.  
Answer : 
A constitutional court is the body responsible for enforcing the effective primacy of the Constitution 
which, according to the concept of the hierarchy of norms, is the supreme law . Its role is thus, in 
order to ensure the rule  of law, to exercise oversight in verifying the conformity of laws.  
There is no link whatsoever between the Constitutional Court and the other courts, including the 
Supreme Court . It was noted that no institutional link exists between these two courts . 
In principle, the Constitutional Court's decisions are declaratory decisions, on the basis of which a 
law is declared to be constitutional or unconstitutional . The Constitutional Court rules on electoral 
matters, either to proclaim the results or in respect o f electoral appeals.  
The Supreme Court rules as the court of last instance for judicial cases (appeals in cassation) and 
as the court of last instance for administrative cases (appeals in cassation) . It includes a Court of 
Auditors.  
Question 50 
Paragraphs 42  and 43: Please describe how Comoros currently gives effect to the right 
of review and appeal of administrative actions and rulings on matters subject to WTO 
provisions to an independent tribunal.  
Answer : 
A commercial court was establishe d by Law No. 17-007/AU of 19/06/2017. Henceforth all 
trade -related  questions and disputes will be dealt with in that court . Applications to re -open 
proceedings on grounds of error of fact or law may be brought before the court of appeal, the 
court of cassat ion or any court mentioned in  [...]. 
Question 51 
Paragraph 43: Please describe the scope of "commercial matters" that can be appealed 
to the CCJA of OHADA . May a foreign national appeal an administration action to the 
CCJA?  
Answer : 
The scop e of commercial matters that can be appealed to the CCJA of OHADA corresponds to the 
following nine areas:  
 general commercial law : Trading and enterprise, trade intermediaries, commercial leases 
and leases for professional use, commercial sale, etc.;  
 comme rcial companies and economic interest groups : These are structures which 
economic operators select for engaging in their business and generating profit . The 
options available to operators include proprietorships (such as, for example, 
partnerships), corpor ations (such as, for example, public limited companies), etc. T he 
text applicable to commercial companies was revised in  2014;  
 debt recovery and enforcement procedures : These are mechanisms for any creditor to 
force a debtor to settle the debt when certain  conditions are met . They may include an 
injunction to pay for, deliver or return an item, or the actual means of enforcement, 
primarily seizures (preventive seizures, attachment of monies, attachment of earnings, 
seizure for sale, foreclosure, etc.);  
 collateral : This relates to guarantees and all mechanisms designed to allow creditors to 
lend money with some confidence in their chances of recovering their investment in the 
event of problems, and traders to be in a position to reassure donors and bankers so  as 
to obtain the necessary funding for their operations;  WT/ACC/COM/21   
 
- 21 - 
 
   arbitration, as the preferred method of dispute settlement : The OHADA legislator is so 
keen to promote arbitration for settling business disputes that two arbitration 
mechanisms are foreseen in the OHADA space - institutional arbitration by the 
Arbitration Centre of the CCJA, which is governed by a specific set of Regulations ; and 
ad hoc arbitration governed by a Uniform Act applicable in the 17 countries concerned;  
 company accounting;  
 cooperatives;  
 collective proceedings, which organize what are commonly called insolvency procedures;  
 finally, the transport of goods by road.  
As the court of cassation, the primary mission of the CCJA is to ensure common interpretation and 
application of the OHADA instr uments in the areas listed above . It may be appealed to for judicial 
review in cassation of decisions handed down by courts of appeal in these areas and, in certain 
cases, of decisions handed down in first and final instance by lower courts . It is also the  court of 
cassation for arbitral sentences and for decisions ruling on applications for annulment of sentences 
handed down in the 17  States Parties to the OHADA . In the event of cassation of a decision, the 
CCJA may enter into the merits of the case, i.e. take the place of the trial judge, examine the case 
and re -try it.  
The OHADA has now initiated a review of the texts relating to arbitration (the Uniform Act on 
Arbitration and the Rules of Procedure of the CCJA) in which it is planned to include legislati on on 
mediation in commercial matters . The amendments will ensure compliance with the relevant 
international standards and open up more options for the settlement of business disputes while 
reassuring economic operators.  
A foreign national may appeal an ad ministration action to the CCJA . 
Question 52 
Paragraph 44: Please explain how "all appeals pertaining to customs procedures were 
managed by the legal departments of the customs".  
Answer : 
Under the Customs  Code, it is TITLE XIV . THE CUSTOMS ARBITRATION AND ADVISORY 
COMMITTEE ( COMMISSION DE CONCILIATION ET D 'EXPERTISE DOUANIÈRE ) (Article s 506 to 516 
of the Customs  Code) that provides for a customs arbitration and advisory committee , which rules 
on matters relating to the settlement and arbitra tion of customs disputes.  
TITLE XIV . THE CUSTOMS ARBITRATION AND ADVISORY COMMITTEE  
CHAPTER I  - REFERRAL TO THE  COMMI TTEE 
Article 506 : 1. Any person  may appeal against decisions taken by the customs authorities  
or objections raised by the m and established by a report , regarding the application of the 
customs regulations  relating to the nature, origin or value of goods and concern ing that 
person directly and individu ally. 
2. An appeal may also be lodged by a person who, having requested from the customs 
authorities a decision regarding the  application of the customs regulations relating to the 
nature, origin or value of goods, has failed to receive a ruling from them on that request 
within  a period of thirty  days. 
3. The appeal must be brought before the Customs Arbitration and Advisory Committee 
within a period of two months : 
(a) from notification of the prejudicial administrative act mentioned in paragraph 1 , 
that is, in particular, from the notification of the decision of the customs authorities 
or the infr ingement report ; 
(b) or from expiration of the period mentioned in paragraph 2 . WT/ACC/COM/21   
 
- 22 - 
 
  CHAP TER II - APPEAL PROC EDURE  
Section 1 – Appeal against de cisions, or the absence of  decisions, of the customs 
authorities  
Article 507 : 1. Appeals against decisions or the absence of decisions within the time 
allowed under Article 506.2 above , concern ing the nature, origin  or value of the goods 
mentioned in A rticles 25, 26, 35, 42 and 160 above are submitted in the form of an 
application addressed to the Chairman of  the Customs Arbitration and Advisory 
Committee . 
2. The application is signed by the applicant or his agent . It contains his name, status and 
domicile, details of the disputed decision and an exposition  of the facts and grounds on 
which it is based . It is accompanied b y the documents and, where appropriate, samples 
necessary to examine the appeal . 
3. The Chairman of the  Customs Arbitration and Advisory Committee sends a copy of the 
application to the Director -General of Customs  who formul ates his  observations and 
forwar ds them to the C ommi ttee's Secretariat  accompa nied by the d ocuments and samples  
used in arriving at the classification or like treatment challenged . 
4. The Customs Arbitration and Advisory Committee rules on this appeal in accordance 
with the conditions la id down in A rticle 512 below . 
Section 2 – Appeal against objections raised by the customs authorities  
Article 508 : 1. When objections  relating to the nature, origin  or value of the goods are 
raised  after clearance or at the time of controls and inquiries c arried out by the customs 
authorities , either party may, within the two months following notification of the 
infringement report , refer the matter  to the Customs Arbitration and Advisory Committee , 
in conform ity with the provisions of A rticles 25, 26, 35, 42 and 160 above . 
2. The customs authorities  inform  the de clarant of this possibilit y at the time of notification 
of the infringement report . 
3. Objections are submitted in the form of an application addressed to the Chairman of the  
Customs Arbitration and  Advisory Committee . 
4. The application is signed by the applicant or his agent . It contains his name, status and 
domicile, details of the disputed decision and an account of the facts and grounds on which 
it is based . It is accompanied by the documents an d, where appropriate, samples 
necessary to examine the appeal . 
5. When the application is lodged by the de clarant,  the Chairman of the  Customs 
Arbitration and Advisory Committee sends a copy of the application to the Director -General 
of Customs who formula tes his observations and forwards them to the Commi ttee's 
Secretariat accompanied by the documents and samples used in arriving at the 
classification or like treatment challenged . 
6. The Customs Arbitration and Advisory Committee rules on this appeal in ac cordance 
with the conditions laid down in Article 512 below . 
Section 3 – The taking of samples necessary for  expertise  
Article 509 : 1. When a case is referred to the Customs Arbitration and Advisory Committee 
in conformity with the provisions of A rticles 5 07 and 508 above,  the samples necessary to 
give an expert opinion are taken . An order of the Minister responsible for finance  and the 
budget determines the sampling conditions and the cases in which samples may be 
replaced by certain  documents.  WT/ACC/COM/21   
 
- 23 - 
 
  2. At the r equest of the applicant, release of the goods at issue, if ab solutely 
non-prohibited, may be offered,  against creditworthy  security or upon deposit of a sum 
equal in amount to the value of the goods , as estimated by the customs authorities . 
Question 53 
Paragraph 43 : Please identify which of Comoros' various court systems act as the point 
of appeal from administrative decisions on customs and trade matters as outlined in 
Article X of the GATT and in the various WTO Agreements, e.g., Customs V aluation, 
TRIPS, etc.  
Answer : 
The Commercial Court is the court of firs t instance for trade matters ; the Appeals Court is the 
jurisdiction of second instance.  
Question 54 
Paragraphe 43 : As the Supreme Court for all commercial courts of the OHADA member 
countries, what are the sources of law available to the CCJA in its jurisprudence ? Are 
nationals from non -OHADA member countries committed to use the CCJA?  
Answer : 
The sources of law available to OHADA in its jurisprudence as the supreme court  for all its member 
countries ' commercial courts are the main OHADA Uniform Acts, the decisions of the CCJA and the 
treaty establishing it:  
 TREATY  REVISING  THE TREATY  ON THE HARMONIZATION  IN AFRICA  OF BUSINESS  LAW 
 UNIFORM  ACT ON ACCOUNTING LAW AND FINANCIAL REPORTING  
 UNIFORM   ACT ON BANKRUPTCY  PROCEEDINGS   
 REVISED  UNIFORM  ACT ON COMMERCIAL  COMPANIES  AND  ECONOMIC  INTEREST  GROUPS   
 REVISED  UNIFORM  ACT ON GENERAL  COMMERCIAL  LAW 
 REVISED  UNIFORM  ACT ON SECURITY  INTERESTS  
 UNIFORM  ACT ON COOPERATIVES  
 UNIFORM  ACT ON ROAD  FREIGHT  AGREEMENTS  
 UNIFORM ACT ON ARBITRATION LAW  
 UNIFORM ACT ON SIMPLIFIED DEBT COLLECTION PROCEDURES AND ENFORCEMENT 
PROCEEDINGS  
 UNIFORM  ACT ON THE ORGANIZATION  AND  HARMONIZATION  OF COMPANIES  ACCOUNT ING 
 UNIFORM   ACT ON BANKRUPTCY PROCEEDINGS  
 UNIFORM  ACT ON SECURITY  INTERESTS  
 UNIFORM  ACT ON COMMERCIAL  COMPANIES  AND  ECONOMIC  INTEREST  GROUPS   
 UNIFORM  ACT ON GENERAL  COMMERCIAL  LAW 
 RULE  NO. 01/2014/CM/O HADA  AMENDING  AND  SUPPLEMENTING  THE RULES  OF PROCEDURE  
OF THE COMMON  COURT  OF JUSTICE  AND  ARBITRATION  OF 18 APRIL  1996 
 JUDGMENTS OF THE COMMON COURT OF JUSTICE AND ARBITRATION  
Nationals from non -OHADA member countries may initiate proceedings before the CC JA. 
Question 55 
Paragraph 43 : How does OHADA make its decisions, i.e. by majority, qualified majority, 
consensus?  
Answer : 
Pursuant to Article 22, paragraph 4, of the CCJA Rules of Procedure, the decisions of the court are 
taken by majority of the judges present . Votes are cast in the reverse order of the ranking 
established in Article 2 . In the event of a tie, the President shall have the casting vote.  WT/ACC/COM/21   
 
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  Question 56 
Paragraph 45 : Are any of the Comorian judges subject to term l imits?  
Answer : 
No. The term of office of Comorian judges is unlimited.  
Question 57 
Paragraph 46 : This paragraph states that the Ministry of Economy and Trade is 
responsible for trade policy and for coordination with other ministries respons ible for 
trade -related matters . Please identify all ministries and other government entities 
responsible for making and implementing the policies subject to WTO disciplines.  
Answer : 
Ministries and other government entities responsible for making and implem enting the policies 
subject to WTO disciplines:  
– Office of the President of the Republic  
– Ministry of Finance and Budget  
– Ministry of Agriculture and Fisheries  
– Ministry of Transport, Tourism, Posts and Telecommunications  
– Ministry of Foreign Affairs  
– Ministry of Justice  
– Ministry of Education and Culture  
– Central Bank of the Comoros  
–  National Institute for Research in Agriculture, Fisheries and the Environment (INRAPE)  
– National Fishery Product Quality Control and Certification Office  
– National  Standards and Quality Council  
– Comorian Intellectual Property Office (OCPI)  
–  National Investment Promotion Agency (ANPI)  
Question 58 
Paragraph 47 : Please identify the ministries whose high -level officials comprise the 
FNDPC . Please also  identify the foreign governments who comprise the FNDPC, given its 
role in advising authorities in all trade negotiations.  
Answer : 
Ministries whose high -level officials comprise t he National Committee for Trade Negotiations 
(CNNC, formerly the FNDPC):  
– Ministry of Finance and Budget  
– Ministry of Agriculture  
– Ministry of Transport, Tourism, Posts and Telecommunications  
– Ministry of Foreign Affairs  
– Ministry of Justice  
– Ministry of Education and Culture  
No foreign government is a member of the CNNC . The CNNC may call on international 
organizations for consultation on a case -by-case basis.  
Question 59 
We take note that Comoros submitted the 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. We understand the Uniform Act was 
updated in 2014. Please provide a copy to the Working Party, in English if possible.  WT/ACC/COM/21   
 
- 25 - 
 
  Answer : 
The Uniform Act relating to Commercial Companies and Econom ic Interest Groups was updated in 
2014. The updated text has been made available to the WTO Secretariat for circulation to Working 
Party Members.  
- Authority of sub -central governments  
Question 60 
Paragraph 48 : This paragraph notes that the areas under the responsibility of the 
islands include "organization of administrative, commercial, or industrial establishments 
and bodies of interest to the island, other than State companies ." Please c larify what 
these establishments and bodies of interest are, if they are not State companies.  
Answer : 
This is an error of appreciation . There is no organization of "administrative, commercial or 
industrial establishments and bodies of interest to the islan d" under the Constitution of 2001, as 
amended in 2009.  
Question 61 
Paragraph 48 : What is the relationship of the sub -central entities, such as the islands, to 
the central government in the implementation of WTO provisions ? Do any sub -centra l 
authorities in Comoros have the legal authority to make policy in any area covered by 
the WTO ? If so, how does Comoros intend to ensure that any such policies undertaken 
by sub -central authorities are consistent with WTO obligations ? If so, please identi fy 
those issues and describe the autonomy . For example, may one island impose and 
collect certain taxes, including on imports, that are not imposed and collected on any 
other island ? (Please note that we appreciate the reply to Question  35 in 
WT/ACC/COM/17 ). 
Answer : 
The obligation to ensure compliance with international obligations and commitments lies with the 
Central Government, which has exclusive competence in regard to international treaties and 
agreements . Sub-central entities are required to comply w ith the latter and to apply them in the 
territory under their responsibility . The sub -central authorities shall act in accordance with the 
country's laws and regulations as well as the treaties and agreements to which the country is 
party . It is the compet ent courts that rule on any inconsistencies, referred to them by the parties 
involved, including the Central Government . In order to ensure that the obligations stemming from 
accession to the WTO are duly internalized, trade policy stakeholders from the is lands are involved 
in the negotiation process . They benefit from the training courses and capacity -building 
programme deployed by the WTO and the EIF programme in collaboration with the programme 
partners, in the areas covered by the WTO.  
Yes, the islands are entitled to have their own internal resources . Import duties and taxes 
(international trade) fall within the exclusive competence of the Federal State.  
This is enshrined in Article 11 of the Constitution, which stipulates that : "The islands shall enjoy  
financial autonomy . They shall freely enact and execute their budgets in accordance with the 
principles applicable to the management of public finances . An Institutional Act shall determine the 
respective share of the revenues to which the Union and the i slands shall be entitled . The division 
of revenues shall be implemented within the framework of the annual Finance Act of the Union . 
Subject to the conditions defined by the Institutional Act, the islands may create for the benefit of 
their budgets taxes a nd levies not provided for by the Law of the Union".  WT/ACC/COM/21   
 
- 26 - 
 
  Question 62 
Paragraph 48 : Can the island authorities, including the deliberative Council and regional 
and communal authorities, have the power to implement measures that could be 
inconsis tent with WTO rules?  
Answer : 
No. The law and procedure enable the Central Government to block any initiative entailing 
measures that could be inconsistent with WTO rules . The scope of competences is sufficiently clear 
to avert any such risk, which has neve r occurred . Under the Constitution, international trade falls 
within the exclusiv e competence of the Union.  
Question 63 
Paragraph 48 : To what extent could the authorities on one island apply WTO provisions 
differently from how authorities a pply WTO provisions so on either of the other two 
islands?  
Answer : 
This could possibly happen with : (a) prices, although henceforth the National Competition 
Commission, which is competent to address anti -competitive policy, will exercise vigilance in this 
regard and in terms of derogations and short -term measures to contain inflationary trends ; and 
(b) taxes and levies not provided for by the law of the Union, which Article 11 of the Constitution 
gives islands the ability to create, but subject to the condi tions defined by the relevant 
Institutional Act.  
IV.  POLICIES AFFECTING TR ADE IN GOODS  
- Trading rights  
Question 64 
Paragraph 50 : Please indicate whether all  natural and legal persons in Comoros have the 
right to trade in all goods ? Are there any conditions attached to the right to trade, other 
than simple and automatic registration ? If so, please describe them.  
Answer : 
No. Simple registration is sufficient fo r any Comorian natural or legal person to engage in trade in 
all products.  
Question 65 
Paragraph 50 : OHADA's revised Uniform Act on Commercial Companies and Economic 
Interest Groups apparently states that if a company branch registered by a  foreign 
person outside the OHADA areas has not been affiliated with a company incorporated 
under the law of an OHADA member state within two years of the creation of the 
company branch, the branch would be removed from the Trade and Personal Property 
Cred it Register . Is this correct ? What steps must be taken for the company branch to 
become "affiliated" with a company incorporated under Comorian law ? Please describe 
these steps.  
Answer : 
No. Comorian law does not require affiliation . The registration proced ure for a branch is the same 
as that for setting up and registering a company . WT/ACC/COM/21   
 
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  The main steps in the procedure, which now takes no more than two days thanks to measures to 
facilitate formalities, are as follows:  
 - submission of an  application with the Cou rt Registry, or alternatively  
 - the ANPI Single Window  
 - the Administrative Procedure Centre for Businesses ( Centre des formalités 
 administratives des entreprises, CFAE ) in each Chamber of Commerce.  
Documents to be provided:  
 - application form for esta blishment of a company  
 - copy of identity document of associates and the managing director  
 - criminal records of the associates and managing director or, otherwise, signed 
 sworn statement  
 - power of attorney with authentication of signature in case of designation of a proxy 
 representative  
Registration fees:  
Services  
 Transaction  Cost KMF  
SARL/SARLU  SA 
Notary  Statement of subscription  22,500  22,500  
Sector  Registration and record + stamp duties  31,000  125,000  
Registry  Entry in trade register  10,00 0 10,000  
ANPI Printing expenses   5,000   5,000  
TOTAL  68,500  162,500  
 
Question 66 
Paragraph 50 : This paragraph states that all businesses are required to register with the 
AGID to receive a tax ID number to benefit from paying 1% of the c. i.f. value of 
imported goods under the import "trade tax" instead of 10% . Under what circumstances 
can businesses operate without a tax identification number ? How long does it take to 
receive a tax identification number?  
Answer : 
Only informal businesses/ac tivities operate without a tax identification number (NIF) . The NIF is 
issued within 48 hours if the supporting documents are complete.  
Question 67 
Paragraph 50 : Does each island of Comoros have its own Ministry of Finance ? Does 
every trade r in Comoros need to hold a professional card issued by each of the 
"Ministries of Finance of the autonomous islands," regardless of whether the trader is 
active in each of the islands?  
Answer : 
Each island has a "commissariat" rather than a Ministry respon sible for finance . The professional 
card is only required by a trader active in the island concerned.  
Question 68 
Paragraph 50 : This paragraph states that local producers "were subject to the same 
requirements ." One of the requirements in t his paragraph is to pay 1% of the c.i.f. value 
of imported goods under the import "trade tax" (or 10% if the business lacks a NIF) . 
What is the equivalent tax paid by local producers?  WT/ACC/COM/21   
 
- 28 - 
 
  Answer : 
There is no equivalent tax paid by local producers.  
Question 69 
Paragraph 51 : Why are the professional card fees for some professional categories 
different than the fees for other professional categories ? Please provide a breakdown of 
the fees . Does Comoros have domestic production in the professional c ategories that 
subject to the relatively high fees?  
Answer : 
Articles 4, 236, 241 and 196 of Law No. 83-004/PR of the Commercial Code of 1 9 May 1984 
stipulate, respectively, that all natural or legal persons having the status o f commercial trader and 
fulfilling the necessary conditions must be in possession of the professional card obtaine d by 
settlement of a fee contributing to the State budget revenues, according to the category of the 
business in which they are engaged.  
Yes, some local traders may be in p rofessional categories for which the fees are relatively high, 
such as category A, for which the fee is set at  KMF 20,000.  
Breakdown of fees by professional category  
Category  
 Professio n 
(to be filled in)  Fee amount (KMF)  
A  20,000 
B  17,500 
C  15,000 
D  12,500 
E  10,000 
F  7,500 
G  5,000 
 
Question 70 
Paragraph 53 : Is the special activity licence fee on importation of alcoholic beverages 
equal to the internal tax imposed on the like domestic product?  
Answer : 
No. There is no like dome stic product, so the licence fee is not equal to an internal tax.  
Question 71 
Paragraph 54 : Please describe the licence, including the requirements and any fees . 
Is any fee on the importation of tobacco equal to the internal tax imposed on the like 
domestic product?  
Answer : 
Chapter 4, sections 1 and 2, prescribes the requirements and fees applicable for import licences 
for alcoholic beverages and luxury rice . Article 194 of the Tax Code stipulates that the issuing of 
an import licence for al coholic beverages is subject to prior authorization by the competent 
authority . The licence is annual (Art.  195).  
The licence falls due on 1 January  of each year and must be settled before that date (Art.  197). 
The licence must be clearly displayed on the trading premises (Art.  198).  WT/ACC/COM/21   
 
- 29 - 
 
  Under Article  196, the rate payable for an alcohol licence is:  
 KMF 4,000,000 for importers;  
 KMF 500,000 for distributors ; 
 KMF 250,000 for bars/restaurants.  
Luxury rice is governed by Articles 199 and 200, which provide as follo ws: 
The issuing of an import licence for luxury rice is subject to prior authorization by the competent 
authority (Art.  199).  
The import licence is annual . It is set at KMF 2,000,000 for an importer . It must be settled before 
31 March  by payment to the Dir ectorate -General of Taxation (Art.  199).  
The reply to the question whether any fee on the importation of tobacco is equal to the internal tax 
imposed on the like domestic product is no . There is no like domestic product, so the licence fee is 
not equal to an internal tax.  
Question 72 
Paragraph 55 : This paragraph states that "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 (Article 199 o f the Tax Code) . This licence had been introduced in 
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 thi s product."  
 Please explain how requiring an import licence for the importation of luxury rice 
does not contradict the statement in Comoros' response to Question 56 in 
WT/ACC/COM/17 which states : "Import licences were in fact abolished under 
Order No. 99-001/MECIA/CAB."  
Answer : 
Order No. 99-001/MECIA/CAB, adopted in 1999 and introducing an import "licence", has indeed 
been abrogated . It is the new 2011 Tax Code which governs import licences for luxury rice in its 
Articles 199 and 200 . The issuing of an impor t licence for luxury rice is subject to prior 
authorization by the competent authority . It is automatic, and in no way relates to a quota -type 
measure.  
The adoption of national legislation in line with the agreement on licensing procedures will clarify 
things and ensure compliance with the multilateral rules on licensing.  
Question 73 
This paragraph states that the licence had been introduced in 2012 for fiscal rather than 
restrictive purposes, and was not required for customs procedures . Please explain how 
this fee for "luxury rice importation" is consistent with Article VIII:1(a), which explicitly 
prohibits indirect protection to domestic products or a taxation of imports or exports for 
fiscal purposes.  
Answer : 
The Code introducing the licen ce was adopted in 2011, but application of the provision started in 
2012. It must be understood that an administrative fee is levied for issuing of the licence, which 
can in no way be likened to indirect protection of domestic products, of which there are none in 
this specific instance, nor to any kind of fiscal import tax.  
Here again, we reply that the adoption of national legislation in line with the agreement on 
licensing procedures foreseen in the legislative action plan and the action plan for implemen tation WT/ACC/COM/21   
 
- 30 - 
 
  of the WTO Agreements will serve to clarify things and ensure compliance with the multilateral 
rules on licensing.  
Question 74 
Paragraph 56 : Please describe the "operating authorizations" for each of the regulated 
activities . Are the  authorizations necessary for the commercial business or other legal or 
natural person to engage in the activity, or are the authorizations only necessary for 
importation ? How does the entity or person apply for the authorization, and on what 
criteria is t he authorization approved or rejected ? H ow are these operating 
authorizations different from an import licensing system?  
Answer : 
The "operating authorization " corresponds to the trade tax contribution ( "contribution des 
patentes ") specified in the General Tax Code (Title, Chapter 1, Trade Tax Contribution 
(("Contribution des patentes "). The procedure for the grant of the business ( "operating ") 
authorization ( "patente ") is set out in Articles 159 and 160, as follows:  
Art.159. - Any natural or legal person eng aged in commerce, industry or a profession not 
incuded among the exemptions listed in Article 164 of this Code in the Comoros is subject 
to the trade tax contribution.  
Art.160. - Business ( "operating ") authorizations ( "patentes ") are personal and can only b e 
used by the persons to whom they are issued . For nationals, they are issued upon 
presentation of an official identity document.  
For foreign natural or legal persons, they are only delivered upon presentation of official 
identity and residence documents.  
SUB-TITLE 1 – 
OBLIGATIONS OF TAXPAYERS  
Section 1 – 
Declarative Obligations  
(1) General Principle  
Art.L.1. - Any natural or legal person liable to pay a tax, duty, fee or advance tax payment 
pursuant to the provisions of the General Tax Code must submit an a pplication for 
registration with the territorially competent tax service within fifteen days of the 
commencement of their activities.  
Art.L.2. - The application mentioned in Article L.1 above must indicate:  
 (1) In the case of a company:  
 the business name, head office, amount and ownership of share capital, 
identification of the company directors;  
 the nature of the activities exercised;  
 the physical address (geographical location) and postal address of the 
establishment(s).  
It must be accompanied by:  
 the com pany bylaws;  
 the minutes of the founding meeting;  
 the trade and personal property credit register number;  WT/ACC/COM/21   
 
- 31 - 
 
   the carte de commerçant  (trader's licence).  
 (2) In the case of an individual business:  
 the entrepreneur's name, forename and geographical address;  
 the nature of the activities exercised;  
 the physical address (geographical location) and postal address of the 
establishment(s).  
It must be accompanied by:  
 the trade and personal property credit register number;  
 the carte de commerçant  (trader's licence).  
These declarative obligations also apply to foreign taxpayers engaged in economic 
activities in the Comoros without having a head office there.  
Such taxpayers must appoint an accredited representative for the tax administration.  
The conditions for the accred itation of tax representatives shall be laid down by an Order 
of the Minister responsible for finance.  
Art.L.3. - (1) In the light of the information and documents specified in the preceding 
Article, the Directorate -General of Taxes shall issue a registrati on certificate and assign a 
tax identification number (abbreviation NIF) to the taxpayer. No special regime can waive 
the attribution of an NIF.  
 (2) Only one NIF may be issued per person. It is strictly personal and may not be 
used by  any person other th an the person to whom it is attributed.  
 (3) Enterprises must provide their NIF to accompany:  
 any kind of tax declaration or payment;  
 their import or export operations;  
 any bid submitted  for government procurement;  
 any credit application . 
Furthermore, any payment order for a payment by the State, with the exception of the 
remuneration of civil servants, must indicate the NIF of the beneficiary.  
 (4) No tax, duty or fee exemption may be granted to a person or company that has 
not presented a NIF in support o f their request.  
 (5) By way of derogation from paragraph 1 of this Article, the following are 
dispensed from the requirement to provide an NIF:  
 foreigners entering the Comoros in order to settle there or nationals returning 
definitively from abroad and on ly importing their used personal effects;  
 natural persons  importing articles for their personal use whose value does not 
exceed KMF 1,000,000.  
 (6) Without prejudice to the preceding provisions, any enterprise failing to comply 
with the NIF stipulations sh all be liable for the penalties set out in the Tax 
Procedures Handbook and in the case of irregular or fraudulent use for the penalties 
applicable to forgery.  
 (7) Any substantive change affecting operations (change of director, transfer of 
ownership, cess ation of activity) or the place where the activity is exercised shall 
also be declared within 15 working days of such change.  WT/ACC/COM/21   
 
- 32 - 
 
  Art.L.4. - Any natural or legal person liable to pay a tax, duty, fee or advance tax payment 
or designated to carry out withholding s at source pursuant to the laws and regulations 
must make all the declarations required under this Code by means of the forms provided 
by the tax administration and accompanied by the mandatory supporting documents within 
the time -periods laid down by law . 
The authorization is issued to commercial businesses and/or other natural or legal persons for the 
purposes of carrying on their business . The "operating authorization " is not specially required for 
importation.  
- Trade facilitation  
Question 75 
Paragraph 58 : Please provide the draft language in the protocol that accepts the Trade 
Facilitation Agreement, and Comoros' legislative action plan to ratify the TFA, which has 
entered into force since the previous Working Party meeting . We also will request that 
Comoros provide, as part of its accession protocol, its plan to implement the TFA 
including scheduling implementation dates for all provisions of the agreement.  
Answer : 
Comoros undertakes to ratify and imple ment the TFA . The commitment has been reflected in the 
legislative action plan . The evaluation has been carried out under the updated DTIS, for the 
three  categories in the Agreement . Technical assistance has been requested and we will have 
recourse to the TFA trust fund . The Comoros will provide, as part of its accession protocol, its plan 
to implement the TFA, including scheduling for the application of all provisions of the agreement.  
A. IMPORT REGULATIONS  
- Ordinary cus toms duties  
Question 76 
Paragraph 59 : Please describe the current status of the negotiation on the 
implementation of the COMESA customs union . What parts of the negotiation are 
"ongoing "? 
Answer : 
The C OMESA customs union, which was due to be implemented in 2008, has been delayed 
because some countries (four in all) have not yet completed the free trade area (FTA) stage . 
The Comoros completed that stage in 2006 . Completing the FTA is a prerequisite for i mplementing 
the customs union . The ongoing negotiations relate to full completion of the FTA and establishment 
of a tripartite FTA (COMESA, EAC, SADC) . The Tripartite FTA negotiations are chiefly concerned 
with common rules of origin . However, the Comoros'  new Customs Code, adopted in 2015, 
prefigures the implementation of the COMESA CET and our market access offer in the WTO 
accession negotiations.  
Question 77 
Paragraph 60 : Please add "20%" to the list of tariff bands, unless this is incorr ect. 
Answer : 
Note taken . However, the rate applied is to increase from 20% to 25% to align on the COMESA 
CET. WT/ACC/COM/21   
 
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  Question 78 
Paragraph 61 : Please explain what this sentence means in practical terms : "... but would 
follow the regional timetable  in accordance with the principle of variable geometry ." 
Please submit the regional timetable to the Working Party.  
Answer : 
This sentence means that we have come round to the idea of moving forward with the timetable 
based on the principle of implementing the Customs Union with the States that have completed 
the FTA stage and leaving the possibility for other States that are lagging behind to join in due 
course . At present, no specific timetable has been put forward by the COMESA Secretariat.  
Question 79 
Paragraph 61 : We understand from the COMESA Secretariat that 52.5% of Comoros' 
tariff nomenclature is aligned with the COMESA Common Tariff Nomenclature . Is this 
accurate, and what is Comoros' timetable to reach 100% alignment.  
Answer : 
Comoro s has already adopted the COMESA categorization of goods, harmonized its Customs Code 
with the COMESA CET, and aligned fully on the COMESA Common Tariff Nomenclature.  
Question 80 
Paragraph 61 : We also understand form the COMESA Secretariat that 2.7% of Comoros' 
tariffs are aligned with the COMESA CET . Is this accurate, and what is Comoros' 
timetable to reach 100% alignment?  
Answer : 
That is correct . The applied tariff is not aligned on the COMESA CET inasmuch as the CET is not in 
force owing to the delay in implementing the customs union . Nevertheless, the applied rates are 
often below certain CET rates. The time -frame for full alignment has not yet been established.  
- Other duties and charges  
Question 81 
Paragraph 64 : What are Comoros' plans for publishing which products will be affected 
by the planned environmental protection tax ? Does Comoros intend to implement import 
restrictions or additional registration processes or duties for envi ronmental products?  
Answer : 
The Government of the Comoros is 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 is too early to specula te on which products would be affected and the time -frame 
for implementation, including any additional duties . Nor is there any one option currently 
contemplated in terms of import restrictions . In this regard, all options and arrangements will be 
put on t he table before deciding on the right measure, which will be based to a large extent on 
what has been done in the other WTO Member countries that have introduced a measure of the 
same type and scope . In any event, compliance with the WTO rules will be soug ht. 
Question 82 
Paragraph 65 : Please provide an updated response given that the Summit of Heads of 
State in January  2017 has passed . If Comoros intends to impose any trade measure, 
please describe how the measure is WTO consistent.  WT/ACC/COM/21   
 
- 34 - 
 
  Answer : 
The measure is basically in line with the proposal at the African Union (AU) level . The Heads of 
State and Government have not decided on the implementation of this measure at the State 
borders . If the measure were to be applied by a decision of the AU, it  would concern all countries 
that are AU members and WTO Members.  
Question 83 
On page 17, paragraph 65: Has Comoros decided to apply a 0.2% levy on its imports? If 
yes, which are the modalities of application?  
Answer : 
The measure is basical ly in line with the proposal at the African Union (AU) level. The Heads of 
State and Government have not decided on the implementation of this measure at the state 
borders. If the measure were to be applied by a decision of the AU, it would concern all cou ntries 
that are AU members and WTO Members.  
- Tariff rate quotas, tariff exemptions  
Question 84 
Paragraph 68 : This paragraph states that tariff exemptions were being reviewed with 
support  from the World Bank and that the requested information – current tariff 
exemptions by tariff line and by recipient of the benefit, including information on any 
requirements to receive these benefits – would be provided once this review was 
completed.  
 Please provide the list of tariff exemptions and any conditions or requirements 
attached to the granting of the exemptions . This information will be necessary to 
advance this section of the document.  
Answer : 
This work is being carried out with technical assist ance from the World Bank, in connection with 
the ongoing review of the Investment Code . The draft revision (draft of the law) has been shared 
with the WTO Secretariat.  
- Fees and charges for services rendered  
Question 85 
Paragraph 69 : Please provide detailed information on the Single Administrative Charge 
(RAU), and its consistency with GATT Article VIII.  
 This appears to be an ad valorem  fee; is that correct ? What exactly is the 
calculati on? (5% of which figure?)  
Answer : 
This is correct . They are ad valorem  fees based on the c.i.f. value of the goods.  
Question 86 
The paragraph states that the RAU was used for covering "the cost of training, the 
purchase and maintenance of e quipment, and operation costs ." Are any of these 
services rendered on or in connection with importation, such as customs clearance, 
exchange control, or sanitary and veterinary inspections ? If so, please describe them in 
more detail.  WT/ACC/COM/21   
 
- 35 - 
 
  Answer : 
This service i s rendered solely in connection with importation (customs clearance).  
Question 87 
To what extent is the RAU limited to the approximate costs of the services rendered?  
Answer : 
The RAU covers the costs of the services rendered, notably the co sts of training the services' staff ; 
the purchase and maintenance of equipment and operating costs ; compensation for State financial 
services' staff.  
Question 88 
Do these fees and charges only cover the variable costs of providing the servi ce and not 
the capital cost involved?  
Answer : 
These fees and charges only cover the variable costs of providing the service . This is borne out by 
the fact that they are expressed as a percentage, and are based on the c.i.f. value of the goods 
concerned.  
Question 89 
Does Comoros publish its fees and charges on the Internet ? Is that information available 
to traders and stakeholders ? If so, is that information regularly updated?  
Answer : 
Comoros' fees and charges are not posted on the Internet.  
- Application of internal taxes to imports  
Question 90 
Paragraph 70: Please provide full details on each of the internal taxes currently in force, 
including TC, DAC, PI, and AI.  
Answer : 
 Consumption tax (TC): 10% (Article 152 of the Tax Code)  
Exceptions – The consumption tax is levied at:  
- 0%, on imports and domestic production, for staple goods identified by joint order of the 
Ministry responsible for the economy and the Ministry respons ible for the budget;  
- 1% for tuition in private schools  
- 3% for water and electricity supply and for the sale of tickets for domestic travel;  
- 5% for telephone service, catering, banking and the sale of tickets for travel abroad;  
- 25% for casino operations.  WT/ACC/COM/21   
 
- 36 - 
 
  These rates apply to the value as defined under Article 140 of the Tax Code.  
 Excise duties (DAC):  
- Ordinary rice  KMF 40/kg  
- Luxury rice  KMF 150/kg  
- Internal tax on petroleum products  
o Standard rate  
- KMF 230 per litre of petrol  
- KMF 115 per litre of diesel  
o Reduced rate  
- KMF 211 per litre of petrol  
- KMF 95 per litre of diesel  
- Internal tax on alcohol and tobacco: The internal tax on alcohol and tobacco is set at 10% of 
the sale price practised by the manufacturer or importer. Please add the excise duty on 
alcoho l and tobacco.  
 Import trade tax (PI):  
See Question 9 9 below.  
 Advance tax payment (AI):  
This is an advance payment of taxes payable within the country (corporation tax, income tax, etc.) 
but levied on imported goods in order to combat tax evasion owing to t he informal nature of much 
of the economy, as well as fraud. An adjustment is then made between the advance paid and the 
amount payable at the end of the tax year.  
Question 91 
Are all products subject to each tax, or does the list of produc ts vary by tax?  
Answer : 
Excise duties (DAC) are levied on the products mentioned above. The consumption tax (TC) is 
applied to all products except for 12 staple goods whose price is subject to approval by the 
competent services. The AI is payable on import s. 
Question 92 
What is the rate of tax for each tax? Please provide the general rate and a list of any 
products that pay lower rates or are exempt from tax.  
Answer : 
The consumption tax is levied at reduced rates for the following products:  
- 0%, on imports and domestic production, for staple goods identified by joint order of the 
Ministry responsible for the economy and the Ministry responsible for the budget;  
- 1% for tuition in private schools  
- 3% for water and electricity supply and for the sa le of tickets for domestic travel;  
- 5% for telephone service, catering, banking and the sale of tickets for travel abroad;  
- Reduced rate for petroleum products  
- KMF 211 per litre of petrol  
- KMF 95 per litre of diesel  WT/ACC/COM/21   
 
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  Question 93 
Is any inte rnal tax applied to any imported good in excess of the internal tax applied to 
the like domestic product?  
Answer : 
No. The internal taxes applied to imported goods are the consumption tax, excise duties on 
petroleum products, ordinary rice, tobacco and alco hol. There are no like domestic products for the 
products subject to excise duties. The consumption tax applies equally to imports and to like 
domestic products.  
Question 94 
Please identify the bases for the calculation of each tax.  
Answer : 
 
  Consumption tax (TC): 10% (Article 152 of the Tax Code) based on the c.i.f. value + 
duties and taxes collected at the border  
Exceptions - The consumption tax is levied at:  
- 0%, on imports and domestic production, for staple goods identified by joint orde r of the 
Ministry responsible for the economy and the Ministry responsible for the budget;  
- 1% for tuition in private schools  
- 3% for water and electricity supply and for the sale of tickets for domestic travel;  
- 5% for telephone service, catering, banking an d the sale of tickets for travel abroad;  
- 25% for casino operations.  
The TC for these categories is based on the invoiced value of the services.  
Question 95 
At what point are these taxes collected on the like domestic products? For example, are 
they collected at the point of sale?  
Answer : 
Yes. The advance tax payment (AI) is leved on imports at the customs cordon. It is not levied on 
the like domestic products.  
Question 96 
Paragraph 70: In the second sentence, "DAC" is listed twice? Please correct this 
sentence.  
Answer : 
Noted: the duplication has been removed.  
Question 97 
Paragraph 70: Please provide an update on the timing of the VAT law, and please 
provide a copy of the draft law to the Working Party for revie w. 
Answer : 
Technical assistance has been sought through a request addressed to the IMF. As far as the timing 
is concerned, it is planned that the VAT Law will be drawn up and validated with the stakeholders WT/ACC/COM/21   
 
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  involved in the course of 2018. Its adoption and roll-out is staggered over the period 2018 to 
2022.  
Question 98 
On page 18, paragraph 70: Could Comoros please indicate how the preparations for the 
VAT introduction are progressing?  
Answer : 
A draft VAT law will be prepared with the support  of the IMF, and tabled at the November  2017 
session of Parliament. An official request has been made in this connection to the IMF in 
Washington.  
Question 99 
Paragraph 71: Please clarify whether the "trade tax (droit de patente)" mentioned  here 
is the same as the "import 'trade tax' (patente d'importation, PI)" mentioned in 
paragraph 70, and if they are the same, why one is referred to as the "import trade tax." 
Also, please confirm that the "trade tax" is levied on professionals involved i n domestic 
production, and not just on importers and exporters.  
Answer : 
No, this is not the import trade tax (PI). The trade tax referred to in paragraph 71 is the 
"operating trade tax". Article 165 of the Tax Code stipulates as follows: "The tax shall be 
composed of a fixed fee and a proportional duty. These levies are payable in accordance with the 
tariff annexed to this Code."  
The trade tax is levied on professionals involved in domestic production (activities listed in Article 
179 of the Tax Code), and not just on importers and exporters.  
For importers and exporters:  
 KMF 250,000 for importers with a 1/10th proportional duty;  
 KMF 250,000 for importers/exporters with a 1/10th proportional duty. The special 
importer/exporter trade tax cannot be cumulated wi th the trade tax for other activities.  
The trade tax is payable by the following (Art. 159, Art. 162 and Art. 163 of the Tax Code):  
 Any natural or legal person engaging, in the Comoros, in a trade, industry or profession 
not exempted under Article 164 of t he Code is subject to the trade tax contribution.  
 Persons transporting goods to sell from place to place, itinerant vendors, and collectors of 
local products are required to pay a personal and specific trade tax, irrespective of whether 
they are operating independently or on behalf of third parties.  
 Companies and other legal persons pay the trade tax under their company name. The 
trade tax levied on such companies does not dispense any of the company partners from 
paying the trade taxes to which they might be personally subject in respect of a private 
activity.  
The following are not subject to the trade tax contribution (Article 164 of the Code):  
(1)  subject to the provisions of Article 162, public or private sector employees, solely as 
regards their salaried a ctivity;  
(2)  painters, sculptors, engravers, designers, musicians, singers, actors and dancers, 
regarded as artists and drawing income only from their individual artistic activity;  WT/ACC/COM/21   
 
- 39 - 
 
  (3)  authors and composers, teachers of literature, sciences and creative arts, te achers and 
heads of free schools and kindergartens;  
(4)  publishers of periodicals, reading room proprietors;  
(5)  farmers, whether individuals or grouped in cooperatives, but only for the sale and 
handling of crops and fruit from land that they own or farm, and f or the sale of cattle 
that they breed, tend or fatten;  
(6)  agricultural cooperative societies and their unions, mutual agricultural credit funds 
established and operating in accordance with their governing laws and regulations;  
(7)  provident and mutual insurance  societies administered free of charge and duly 
authorized;  
(8)  craftsmen's cooperatives and workers' production cooperatives established and 
operating in accordance with their governing laws and regulations;  
(9)  fishermen, whether individuals or grouped in coop eratives, selling exclusively the 
product of their fishing activity, fresh, dried, salted or smoked;  
(10)  doctors and dentists practising in a place where there is no other free practitioner in 
their category;  
(11)  midwives;  
(12)  small -scale cabotage and coastal navigati on crew (this exemption does not apply to 
lighterage enterprises);  
(13)  consumer cooperatives which confine themselves to grouping the orders of their 
members and distributing, in their warehouses, the products and goods ordered;  
(14)  the French Development Agency ( Agence Française de Développement ). 
- Quantitative import restrictions, including prohibitions, quotas and licensing 
systems  
Question 100 
Please indicate whether Comoros maintains, formally or informally, any ban on the 
goods and services of any WTO Member . If so, please provide the legal instrument —
whether domestic, intergovernmental, or other —that provides a legal basis for the ban.  
Answer : 
Comoros does not maintain, formally or informally, any ban on any good or service of any WTO 
Member.  
Question 101 
Paragraph 72 : Please explain further how international trade is subject to restrictions, 
as described in paragraph 72, but the re are no specific regulations governing these 
restrictions . Under what domestic legal authority are these restrictions imposed?  
Answer : 
The restrictions in question relate to the application of security laws and regulations ; the control of 
arms, ammunitio n 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 prope rty; and the control of WT/ACC/COM/21   
 
- 40 - 
 
  narcotics, hazardous and toxic waste, nuclear materials, radioactive products or any other 
materials used in the development or exploitation of nuclear energy . They are not quantitative 
restrictions.  
The primary legal basis for proh ibitions or quantitative restrictions in international trade is 
provided by Chapter VII (Articles 44 to 49) of the new Tax Code . The other provisions are in 
sectoral laws and regulations concerning such areas as the military, health, culture, and the 
environment.  
CHAPTER VII - PROHIBITIONS  
SECTION 1 – GENERAL  
Article 44 : 1. For the purposes of this Code, prohibited goods means all goods whose 
import or export is prohibite d on any grounds whatsoever or subject to restrictions, quality 
or packaging rules or s pecific formalities.  
2. Where the import or export of a good is permitted only subject to the presentation of an 
authorization, licence, certificate or any other document(s), the good is prohibited if it is 
not accompanied by the required document(s) or is  presented under cover of a 
non-applicable document.  
3. An official document authorizing import or export (licences and the like) cannot in any 
circumstances be lent, sold, transferred or in general the objec t of any transaction on the 
part of its holder t o whom it has been delivered by name.  
SECTION 2 – PROHIBITION OF IMPORTED GOODS  
Paragraph 1 – Goods whose export is prohibited  
Article 45 : Goods whose export is prohibited under this Code pursuant to an agreement to 
which the Union of the Comoros is a cont racting party or pursuant to any other applicable 
legislation may not be imported into the territory of the Union of the Comoros.  
Paragraphe 2 – Goods whose export is restricted  
Article 46 : Goods whose export is restricted or controlle d under this Code or any other 
applicable legislation may not be imported into the territory of the Union of the Comoros 
unless they comply with this Code or any other applicable legislation.  
SECTION 3 – PROHIBITIONS RELATING TO THE PROTECTION OF MARKS AND 
INDICATIONS OF ORIGIN  
Article 47 : 1. Any foreign product, whether in a natural state or manufactured, that has 
affixed upon itself or upon its label, label strip, wrapping, bale, box or any other packaging 
a factory mark or trademark, name, sign or any other indication liable to lead to the belief 
that it is of Comorian origin or was manufactured in the Union of the Comoros, is 
prohibited from entry and excluded from customs -bonded warehouses, transit and 
movement.  
2. This provision also applies to foreign products, whether in a natural state or 
manufactured, obtained in a locality bearing the same name as a Comorian locality and 
which does not also indicate along with the name of such locality the name of the country 
of origin and the word "Imported " in clearly visible letterin g. 
Article 48 : All foreign products that fail to comply with the current legal obligations 
concerning indication of origin are prohibited from entry and excluded from 
customs -bonded warehouses.  
CHAPTER VII I - FOREIGN TRADE AND EXCHANGE CONTROLS  WT/ACC/COM/21   
 
- 41 - 
 
  Article 49 : Independently of the obligations provided for in this Code, importers, exporters 
and travellers must comply with the foreign trade and exchange control regulations . 
Question 102 
Paragraph 72 : Comoros stated that there is no exhaustive list of products subject to 
import restrictions . Is there any list of products subject to these import restrictions ? If 
not, when does Comoros plan to publish this information and make it available to 
traders and stakeholders?  
Answer : 
No. There are no quantitat ive import restrictions . There are no plans to introduce import 
restrictions or to draw up a negative list of restricted products . If any such measures were to be 
taken in the future, thus would be done within the WTO rules and the measures would be notifi ed. 
In this case, the information would be published and made available to traders and stakeholders.  
Question 103 
Paragraph 73 : Please provide a copy of Order No. 99-001/MECIA/CAB.  
Answer : 
Order No. 99-001/MECIA/CAB is attached to these repl ies transmitted to the WTO Secretariat.  
Question 104 
Paragraph 73 : Please provide a description of the statistical card system and its 
purpose.  
Answer : 
The system consists of automatically requesting and obtainin g an administrative record wi th the 
following information for statistical purposes by the foreign trade directorate:  
1.  Name and address of the importer  
2.  Activity exercised  
3.  Weight and value of the merchandise  
4.  Origin of the merchandise to be imported  
5.  Bank identification details of the  commercial transaction  
As its title clearly indicates, this is an administrative document designed to provide reliable 
statistical information on the movement of imported goods . This formality is required only for 
commercial transactions outside the franc  zone.  
Question 105 
Paragraph 73 : In document WT/ACC/COM/5, on page 8, Comoros stated that there were 
"plans to institute an export and import licensing regime, run by the Foreign Trade 
Authority ." However, in document WT/ACC/COM/17, on page  31, Comoros stated that 
there were no such plans . Could Comoros please explain this discrepancy?  
Answer : 
This stems from confusion in the reporting of the country's position in this regard . A correction has 
been made to state that "there are plans to inst itute an import and export licensing regime run by 
the Foreign Trade Authority" that is consistent with the WTO  Agreement . The adoption of 
compliant domestic legislation is included in the legislative action plan and the action plan for 
implementation of t he WTO Agreements.  WT/ACC/COM/21   
 
- 42 - 
 
  Question 106 
Paragraphs 74 -75 (and the reply to Question 65) : The member's question was regarding 
pest risks in US corn . Comoros' response regarding ability to detect seeds with GMOs is 
not responsive to that question . Please explain why these seeds are banned from 
Comoros.  
Answer : 
With regard to the corn seeds with GMOs prohibited in the Comoros (paragraphs 74 and 75 of the 
Factual Summary), we reiterate that this is a precautionary measure as indicated in those 
paragraphs . It should be noted that all seeds are taxed at 0% COMESA CET. The measure, 
dictated by the principle of precaution, is justified because of the country's limited technical 
capability . It will be lifted once the country has equipped itself and built the c apacity of the 
relevant services to carry out the necessary controls.  
Question 107 
Regarding the reply to Question 56 : How do the luxury rice import licence measures 
effect the marketing of the product ? Why does Comoros believe that the inte rnal tax on 
consumption of luxury rice would have no impact on imports of luxury rice ? Why is 
Comoros certain that the tax has no impact on demand?  
Answer : 
The measure is not designed as a quantitative restriction on luxury rice . The licence is issued 
automatically on presentation of the trade tax and the NIF . It is true that as well as yielding 
revenue from payment of the duty, the licence has an impact on the marketing of rice, by putting 
a stop to uncontrolled imports which were prevalent in the past and  were competing unfairly with 
established traders in good standing . By requiring a licence, unofficial trade, at least for 
importation, is precluded, and has to be formalized.  
The excise duty applied to luxury rice, of KMF 150/kg, is in fact an internal co nsumption tax on 
luxury rice . In the case of the Comoros this is a market segment involving a clientele with 
purchasing power, and it is far from proven that modifying the tax base would affect demand, and 
hence the import supply of this product.  
It should  be noted that in the revised offer the excise duty for the product (specific tax) has been 
converted into an ad valorem  tax aligned on the COMESA CET.  
Question 108 
Regarding the reply to Question 56 : Is "superior quality rice" the same prod uct as 
"luxury rice?" (Is this a translation issue?)  
Answer : 
Yes. They are one and the same product.  
Question 109 
Regarding the reply to Question 57 : Why is the licence for luxury rice referred to as a 
"capital tax?"  
Answer : 
This is a drafti ng error . The licence is certainly not a capital tax . This will be corrected.  WT/ACC/COM/21   
 
- 43 - 
 
  Question 110 
Regarding the reply to Question 57 : What benefits are available to agricultural and 
fishery inputs under the Investment Code ? What are the terms and c onditions for their 
importation ? Please provide a copy of the Order cited in the first bullet point in Comoros' 
reply to Question 57.  
Answer : 
There is no provision of the Investment Code that grants benefits to agricultural and fishery inputs 
under the Inv estment Code . This refers to a regulatory measure by the Ministry of Finance which 
grants a tax exemption on imports of such inputs . The order referred to is provided  to the WTO 
Secretariat.  
Question 111 
Regarding the reply to Question 58 : Is the term "import permit" used in the same 
manner as "import licence" in Comoros' legal regime, or is the phrase "import permit" 
not used at all?  
Answer : 
The terms "import permit" and "import licence" are interchangeable in everyday French language 
usage . However, the proper term in the legal system is "import licence".  
Question 112 
Regarding the reply to Question 58 : The table detailing the various types of prior import 
authorizations is very helpful . Could Comoros resubmit the table with a nother column 
showing the underlying legal authorities for each type of authorization ? Please ensure 
that all the underlying legal measures have been submitted to the Secretariat . In 
addition, the row at the top of page 26 of WT/ACC/COM/17 appears to be mi ssing the 
"type of prior import authorization" and the "approval authority."  
Answer : 
The additional column and information requested will be included in the document mentioned . 
The information that should appear in the "type of prior import authorization " and "approval 
authority " columns appears to have been omitted and will be included in document 
WT/ACC/COM/17.  
Question 113 
Revised Questionnaire on Import Licensing Procedures (WT/ACC/COM/5/Rev.1), 
Question 5: Please explain the procedure fo r abolishing a regulation, including public 
notification and comment provisions, if any.  
Answer : 
The procedure for abolishing a regulation follows the legal principle of "parallel forms":  
  Where the text to be abolished (repealed) is of a regulatory nature  (presidential 
decrees, ministerial or inter -ministerial orders, notes and circulars), a text of the same 
legal form is required;  
  Where the text to be abolished is a law, only a law can abolish (repeal) it.  
Regarding public notification, the repealing or abolishing text is published in the Official Journal 
and anywhere else considered necessary; it may, for instance, appear in notices posted in the 
places concerned. Copies may also be addressed to the stakeholders concerned.  WT/ACC/COM/21   
 
- 44 - 
 
  With regard to comments, the re peal/abolition of a regulation always stems from a consensus on 
the obsolete or inappropriate nature of the provisions. It is this obsolete or inappropriate nature 
which justifies their full or partial repeal/abolition. Where provisions are partially aboli shed, the 
regulation concerned will be subject to revision.  
Any comments on a text that is to be revised are obtained through consultations with the 
stakeholders concerned.  
Public notification takes place via the submission of a certified copy to the autho rities concerned 
and via publication in the Official Journal of the Union of the Comoros.  
- Customs Valuation  
Question 114 
Paragraph 77 : This paragraph states that the implementing legislation for the 2015 
Customs Code is not yet in force . Please provide the date when Comoros expects the 
legislation to enter into force.  
Answer : 
The Decree promulgating the Code has been in force since 2 7 October  2016 (16/251/PR, adopted 
and in force) . It is the other implementi ng texts that have not yet been adopted, and they should 
come out in the course of 2018.  
Question 115 
Paragraph 77 : This paragraph states that Comoros applies a reference price and a 
minimum taxable price for certain imported goods as part o f efforts to combat fraud and 
guarantee State revenue . We will insist that Comoros eliminates these practices prior to 
accession and seek appropriate commitment language to that effect . Please provide 
information to the Working Party on the technical assis tance that Comoros will need in 
this regard.  
Answer : 
Comoros undertakes the commitment to curtail these practices prior to accession and intends to 
draw up appropriate commitment language to that effect . Since this is a regulatory measure 
adopted by means of an order of the Minister of Finance, the text will be repealed by the same 
means . The measure will cease to be applied as from the next budget year as embodied in the new 
finance law . All the related stages stem from the action aimed at ensuring consist ency with the 
Customs Valuation Agreement in the framework of the plan of action for implementing the WTO 
Agreements . This commitment will be formulated in the said action plan, specifically with regard to 
the Customs Valuation Agreement . Two technical ass istanc e missions from the IMF and AFRITAC 
SD on customs valuation arrived in Moroni last April to assess capacity -building needs . Provision 
will be made for technical assistance in the action plan for implementation of the agreements.  
Question 116 
Paragraph 78 : Why is "and was available for all transactions" in brackets?  
Answer : 
The square brackets will be deleted.  
Question 117 
We note that Article 41(c) of the 2015 Customs Code implements Decision 3.1 on the 
Treatment of Inter est Charges in the Customs Value of Imported Goods . We note that, in 
response to Question 15 of WT/ACC/COM/6, Comoros indicated that Decision 4.1 on the WT/ACC/COM/21   
 
- 45 - 
 
  Valuation of Carrier Media Bearing Software for Data Processing Equipment is 
implemented in Article 42( c) of the 2015 Customs Code . However, this does not appear 
to be the case, as Article 42 pertains to the value of exports . Please clarify the law and 
specific provision which implements Decision 4.1.  
Answer : 
This is an error in the cross -reference to the C ustoms Code . Decision 4.1 on the valuation of 
carrier media bearing software for data processing equipment is covered under Article 41(b) of the 
2015 Customs Code.  
In the draft law on implementation of the Customs Valuation Agreement (cf. legislative actio n plan 
and action plan for implementation of the WTO agreements), care will be taken to ensure that the 
arrangements for implementing decisions associated with the WTO Agreement are clarified.  
Question 118 
2015 Customs Code: Please identify which provision(s) implements Article 2(1)(b), 
Article 2(2), and Article  2(3) of the Customs Valuation Agreement (CVA) concerning 
transaction value of identical goods. If there is no provision currently in force, how and 
when does Comoros intend to impleme nt these Articles?  
Answer : 
It is the provisions contained in Article 38, SECTION 4 – VALUE OF GOODS Paragraph 1 – Upon 
importation, subparagraph 2 – Rules of secondary valuation (Value of identical or similar goods or 
calculated value), of the 2015 Customs  Code,  which implement Article  2.1(b), Article 2(2) and 
Article 2(3) of the Customs Valuation Agreement concerning transaction value of identical goods.  
Article 38 : 1. Where the customs value cannot be determined under Article 35, it is to be 
determined b y proceeding sequentially through subparagraphs (a), (b), (c) and (d) of 
paragraph 2 to the first subparagraph under which it can be determined, subject to the 
proviso that the order of application of subparagraphs (c) and (d) shall be reversed if the 
declarant so requests; it is only when such value cannot be determined under a particular 
subparagraph that the provisions of the next subparagraph in a sequence established by 
virtue of this paragraph can be applied.  
2. The customs value as determined under t his Article shall be:  
(a) the transaction value of identical goods sold for export to the Union of the Comoros 
and exported at or about the same time as the goods being valued;  
(b) the transaction value of similar goods sold for export to the Union of the Comoros and 
exported at or about the same time as the goods being valued;  
(c) the value based on the unit price at which the imported goods or identical or similar 
imported goods are sold within the customs territory of the Union of the Comoros in the 
greatest aggregate quantity to persons not related to the sellers;  
(d) the computed value consisting of the sum of:  
(i) the cost or value of materials and fabrication or other processing employed in producing 
the imported goods;  
(ii) an amount for profit and g eneral expenses equal to that usually reflected in sales of 
goods of the same class or kind as the goods being valued which are made by producers in 
the country of exportation for export to the Union of the Comoros;  
(iii) the cost or value of the elements set out in Article 40 (1) (e) (charges for the 
transport and insurance of the imported goods and for loading and handling associated WT/ACC/COM/21   
 
- 46 - 
 
  with the transport of the imported goods to the place of introduction of the goods into the 
customs territory).  
3. The addi tional conditions and procedures for the application of subparagraph 2 shall be 
determined in an order issued by the Minister for Finance and the Budget.  
Question 119 
Please identify which provision(s) implements Article 3(1)(b), Article 3(2 ), and Article 
3(3) of the CVA concerning transaction value of similar goods. If there is no provision 
currently in force, how and when does Comoros intend to implement these Articles?  
Answer : 
It is the provisions contained in Articles 39 and 40, SECTION 4  – VALUE OF GOODS Paragraph  1 – 
Upon importation, subparagraph 3 – Rule for allocation of residual value on the basis of "data 
available" which implement Article 3.1(b), Article 3(2) and Article 3(3) of the CVA concerning 
transaction value of similar goods . 
Subparagraph 3 – 
Rule for the allocation of residual value on the basis of "data available".  
Article 39 : 1. Where the customs value of imported goods cannot be determined under 
Articles 35 to 38, each shall be determined, on the basis of data available i n the customs 
territory, using reasonable means consistent with the principals and general provisions of:  
(a) Article VII of the General Agreement on Tariffs and Trade;  
(b) the provisions of this Chapter.  
2. No customs value shall be determined under parag raph 1 on the basis of:  
(a) the selling price in the customs territory of goods produced in the customs territory;  
(b) a system which provides for the acceptance for customs purposes of the higher of two 
alternative values:  
(c) the price of goods on the do mestic market of the country of exportation;  
(d) the cost of production, other than computed values which have been determined for 
identical or similar goods in accordance with Article 38 (2) (d);  
(e) prices for export to a country not forming part of the customs territory;  
(f) minimum customs values; or  
(g) arbitrary or fictitious values.  
Subparagraph 4  
Additional costs to be added to the "transaction value"  
Article 40 : 1. In determining the customs value under Article 35, there shall be added to 
the price  actually paid or payable for the imported goods:  
(a) the following, to the extent that they are incurred by the buyer but are not included in 
the price actually paid or payable for the goods:  
(i) commissions and brokerage, except buying commissions:  WT/ACC/COM/21   
 
- 47 - 
 
  (ii) the cost of containers which are treated as being one, for customs purposes, with the 
goods in question;  
(iii) the cost of packing, whether for labour or materials;  
(b) the value, apportioned as appropriate, of the following goods and services where 
suppli ed directly or indirectly by the buyer free of charge or at reduced cost for use in 
connection with the production and sale for export of the imported goods, to the extent 
that such value has not been included in the price actually paid or payable:  
(i) mat erials, components, parts and similar items incorporated in the imported goods;  
(ii) tools, dyes, moulds and similar items used in the production of the imported goods;  
(iii) materials consumed in the production of the imported goods;  
(iv) engineering, dev elopment, artwork, design work, and plans and sketches undertaken 
elsewhere than in the Union of the Comoros and necessary for the production of the 
imported goods;  
(c) royalties and licence fees related to the goods being valued that the buyer must pay, 
either directly or indirectly, as a condition of sale of the goods being valued, to the extent 
that such royalties and fees are not included in the price actually paid or payable;  
(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the 
imported goods that accrues directly or indirectly to the seller;  
(e) (i) the cost of transport and insurance of the imported goods; and  
(ii) loading and handling charges associated with the transport of the imported goods to 
the place of int roduction of the goods into the customs territory.  
2. Additions to the price actually paid or payable shall be made under this Article only on 
the basis of objective and quantifiable data.  
3. No additions shall be made to the price actually paid or payable  in determining the 
customs value except as provided in this Article.  
4. In this Chapter, the term "buying commissions" means fees paid by an importer to his 
agent for the service of representing him in the purchase of the goods being valued.  
5. Notwithsta nding paragraph 1 (c):  
(a) charges for the right to reproduce the imported goods in the customs territory shall not 
be added to the price actually paid or payable for the imported goods in determining the 
customs value; and  
(b) payments made by the buyer f or the right to distribute or resell the imported goods 
shall not be added to the price actually paid or payable for the imported goods if such 
payments are not a condition of the sale for export to the Union of the Comoros of the 
goods.  WT/ACC/COM/21   
 
- 48 - 
 
  Question 120 
Please identify which provision(s) implements Article 5(1)(a)(i) -(iv), Article 5(1)(b), 
and Article 5(2) of the CVA. If there is no provision currently in force, how and when 
does Comoros intend to implement these Articles?  
Answer : 
It is the prov isions contained in Article 41, SECTION 4 – VALUE OF GOODS Paragraph 1 – Upon 
importation, subparagraph 5 – subparagraph 5 – Costs to be excluded from "the customs value" 
which implement Article 5(1)(a)(i) –(iv), Article 5(1)(b), and Article 5(2) of the CVA . 
Subparagraph 5 – Costs to be excluded from "the customs value"  
Article 41 : Provided that they are shown separately from the price actually paid or 
payable, the following shall not be included in the customs value:  
(a) charges for the transport of goods a fter their arrival at the place of introduction into 
the customs territory;  
(b) charges for construction, erection, assembly, maintenance or technical assistance, 
undertaken after importation of imported goods such as industrial plant, machinery or 
equipme nt; 
(c) charges for interest under a financing arrangement entered into by the buyer and 
relating to the purchase of imported goods, irrespective of whether the finance is provided 
by the seller or another person, provided that the financing arrangement ha s been made in 
writing and where required, the buyer can demonstrate that:  
(i) such goods are actually sold at the price declared as the price actually paid or payable; 
and 
(ii) the claimed rate of interest does not exceed the level for such transactions p revailing in 
the country where, and at the time when, the finance was provided;  
(d) charges for the right to reproduce the imported goods in the customs territory;  
(e) buying commissions;  
(f) import duties or other charges payable by reason of the importat ion or sale of the 
goods.  
It is Article 42 of the 2015 Customs Code which governs implementation of the CVA in 
respect of exports. See box below.  
Paragraph 2 – Upon exportation  
Article 42 : 1. Upon exportation, the value to be declared is that of the goods at the point 
of exit. This value is determined by adding to the price of the goods in the exporter's 
stores all the costs necessary for export up to the border, including transport costs to the 
border, but excluding the amount of:  
(a) export duties;  
(b) si milar domestic duties and charges from which the exporter is exempt.  
2. For certain goods, the list of which is established in an order issued by the Minister for 
Finance and the Budget, the value to be declared is prescribed under the conditions set 
forth in Article 35.  WT/ACC/COM/21   
 
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  3. Challenges to the determination of the customs value of the goods on export may be 
filed with the Customs Conciliation and Appraisal Commission which shall make a ruling 
under the conditions provided for in Title XIV of this Code.  
4. Unl ess appealed to the competent courts, decisions on the customs value of the goods 
taken by the Customs Conciliation and Appraisal Commission are immediately enforceable 
and do not have retroactive effect.  
Question 121 
Article 7.3 of the CVA states that if the importer requests, they must be informed in 
writing of the customs value determined under Article 7 and the method used to 
determine such value. Please provide Comoros' plans to implement Article 7.3 of the 
CVA.  
Answer : 
It is the articl es below which govern the importer's request if a written reply is required, in the 
event of a challenge. In any event, with respect to customs valuation, the 2015 Customs Code 
refers to the GATT.  
Article 35 : 3. Challenges concerning the determination of t he customs value of goods for 
import, under the rules referred to in Articles 35 to 41 of this Code, may be filed with the 
Customs Conciliation and Appraisal Commission, which shall make a ruling under the 
conditions provided for in Title XIV of this code.  
4. Unless appealed to the competent courts, decisions on the customs value of goods 
taken by the Customs Conciliation and Appraisal Commission are immediately enforceable 
and do not have retroactive effect.  
Article 36 : 1. In determining whether the transa ction value is acceptable, the fact that the 
buyer and the seller are related shall not in itself be sufficient grounds for regarding the 
transaction value as unacceptable. Where necessary, the circumstances surrounding the 
sale shall be examined and the t ransaction value shall be accepted provided that the 
relationship did not influence the price. If, in the light of information provided by the 
declarant or otherwise, the customs authorities have grounds for considering that the 
relationship influenced the  price, they shall communicate their grounds to the declarant 
and he shall be given a reasonable opportunity to respond. If the declarant so requests, 
the communication of the grounds shall be in writing.  
Question 122 
Please identify which p rovision implements Article 9 of the CVA concerning conversion 
of currency. If there is no provision currently in force, how and when does Comoros 
intend to implement these Articles?  
Answer : 
In terms of the provision implementing Article 9 of the CVA conce rning conversion of currency, it is 
Article 38 below which governs this matter. The Article is not very explicit with regard to currency 
conversion, but what has to be determined is the transaction value of the goods sold for export to 
the Union of the Com oros, which hence corresponds to a value in the currency of the country 
exporting to the Union of the Comoros.  
Insofar as the action plan  for implementation of the WTO A greements covers the Customs 
Valuation Agreement, any corrective measure will be taken during the period of transition in 
accordance with the details of the timetable associated with the plan.  
Article 38 : Where the customs value cannot be determined under Article 35, it is to be 
determined by proceeding sequentially through subparagraphs (a) ,(b),(c) and (d) of paragraph 
2 to the first subparagraph under which it can be determined, subject to the proviso that the WT/ACC/COM/21   
 
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  order of application of subparagraphs (c) and (d) shall be reversed if the declarant so requests; 
it is only when such value cannot be determined under a particular subparagraph that the 
provisions of the next subparagraph in a sequence established by virtue of this paragraph can 
be applied.  
2. The customs value as determined under this Article shall be:  
(a) the transaction value of id entical goods sold for export to the Union of the Comoros and 
exported at or about the same time as the goods being valued;  
(b) the transaction value of similar goods sold for export to the Union of the Comoros and 
exported at our about the same time as th e goods being valued.  
Question 123 
Please identify which provision implements Article 10 concerning confidential 
information. If there is no provision currently in force, how and when does Comoros 
intend to implement these Articles?  
Answer : 
With regard to Article 10 of the Customs Valuation Agreement concerning confidential information, 
Article 512(6) of the Customs Code provides as follows:  
6. The conclusions of the Conciliation and Appraisal Commission shall be notified to the 
parties. The Commission may make them public in the form of extracts, subject to the 
agreement of the two parties, and without divulging their identity or any commercial or 
industrial information.  
Question 124 
Are judicial decisions published in accordan ce with Article 12 of the CVA?  
Answer : 
This information will be provided at a later stage.  
Question 125 
Please indicate which provision of the 2015 Customs Code or of any other legislation in 
force implements the Interpretative Notes to the Customs Valuation Agreement (CVA). 
Article 14 of the CVA states that the Interpretative Notes at Annex I and the notes in 
Annexes II and III form an integral part of the CVA, and that the articles of the CVA are 
to be read and applied in conjunction with t heir respective notes. If no current provision 
of Comorian law implements the Interpretative Notes to the CVA, please indicate how 
and when Comoros intends to implement them.  
Answer : 
The 2015 Customs Code was elaborated and adopted before the WTO accession  negotiations were 
initiated. For the most part it is consistent with the GATT, to which it refers as a base of reference 
in regard to both interpretation and the search for practical solutions. In the context of the action 
plan for implementation of the W TO agreements, the Union of the Comoros undertakes to take all 
necessary measures to ensure that all its provisions are in conformity with the Customs Valuation 
Agreement, including the annexes and explanatory notes, which are an integral part of the 
Agree ment. The Union of the Comoros intends to comply with Article 20 of the Customs Valuation 
Agreement concerning special and differential treatment, in its provisions relating to delayed 
periods for application. As regards the procedure for ensuring conformi ty, given that the customs 
value is a provision of the Customs Code, a revision of the Code would be the appropriate modality 
for integrating additional relevant provisions of the CVA, including its annexes and interpretative 
notes, that are not contained in the Code.  WT/ACC/COM/21   
 
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  - Rules of origin  
Question 126 
Paragraph 80 : We are pleased to hear that Comoros does not provide any certification 
requirements for an importer to receive non -preferential duties and will also pro vide an 
assessment of the origin of a product if requested by the importer, exporter, or producer 
before trade begins . Are there other customs matters where Comoros will provide a 
similar assessment ? For example, will Comoros provide an assessment of the t ariff 
classification of a good, the application of customs valuation criteria, or whether a good 
meets the rules of origin of preferential trade agreements?  
Answer : 
The Comoros may provide a similar assessment for other customs matters, such as the example s 
cited like tariff classification of a good, the application of customs valuation criteria, and whether a 
good meets the rules of origin of preferential trade agreements.  
- Other customs formalities  
Question 127 
Paragraph 82 : Please confirm that Comoros does not maintain and does not plan to 
impose any requirements for notarization, authentication, or consularization of trade 
documents.  
Answer : 
The Comoros confirms that it does not maintain and does n ot plan to impose any requirements for 
notarization, authentication or consularization of trade documents.  
- Preshipment inspection  
Question 128 
Paragraph 83 : Please confirm that Comoros does not have an y intention of implementing 
a preshipment inspection programme.  
Answer : 
The Comoros does not have any intention of implementing a preshipment inspection programme 
for as long as one is not justified by needs.  
- Anti-dumping, countervailing duties, safeguar d regimes  
Question 129 
Paragraph 84 : Please provide Article 10 of the COMESA Treaty and the COMESA 
Regulation on Trade Remedy Measures.  
 Given that the COMESA Regulation on  Trade Remedy Measures is binding on 
Comoros, please describe what applicable WTO provisions from the relevant 
agreements (ADA, SCM, SG) are being applied and how those regulations are 
consistent with the applicable provisions . If certain WTO provisions fr om the 
relevant agreements are not being applied, please explain why.  
Answer : 
The COMESA Regulation on Trade Remedy Measures is consistent with WTO rules . Furthermore, 
care has been taken to ensure that the draft domestic law on trade defence measures is c onsistent WT/ACC/COM/21   
 
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  with the applicable WTO provisions . Neither document contains provisions that are inconsistent 
and/or not applicable.  
Binding tariffs, and applying them equally to all trading partners (most -favoured -nation or MFN 
treatment), are key to the smoot h flow of trade in goods . The WTO Agreements uphold these 
principles, but they also allow exceptions in some circumstances.  
Specifically, there are three types of measures, known as trade remedies, namely:  
1. Actions taken against dumping (the selling of a  good on an export market at les s than its 
"normal value ") 
If a company exports a product at a price lower than the price it normally charges on its own home 
market, it is said to be "dumping " the product . Is this unfair competition ? The applicable WTO 
Agreement i s the Agreement on Implementation of Article  VI of GATT  1994, often called the 
"Anti-Dumping Agreement ". Its focus is on how governments can or cannot react to dumping . It 
disciplines anti -dumping actions taken when an investigation carried out by the government of the 
importing country finds that imports are causing material injury to the domestic industry.  
2. Subsidies and "countervailing " measures to offset subsidies  
The WTO Agreement on Subsidies and Countervailing Measures disciplines the use o f subsidies and 
regulates the actions countries can take to counter the effects of subsidies . Under this Agreement, 
a country can use the WTO 's dispute settlement procedure to  seek the withdrawal of the subsidy 
or the removal of its adverse effects . The co untry can also launch its own investigation leading to 
the application of a countervailing duty (usually in the form of an extra duty) on subsidized 
imports that are found to be hurting domestic producers.  
3. Emergency measures to limit imports temporarily , designed to "safeguard " domestic industries.  
Under this type of measure, a WTO member may take a provisional "safeguard " action (i.e., an 
additional duty, a quota or some other measure on imports of a product ) when an increase in 
imports of that product is causing, or threatening to cause, serious injury to the industry.  
Safeguard measures were always available under the GATT (Article XIX) . However, preference 
tended to be given to "grey area " measures ( "voluntary " export restraint arrangements on 
product s such as cars, steel and semiconductors) . These are measures aimed at "voluntarily " 
restricting exports of specific products.  
The WTO Safeguards Agreement broke new ground by establishing substantive and p rocedural 
rules, including time -limits, for the ap plication of safeguard actions and by prohibiting "grey area " 
measures.  
These are the relevant WTO provisions that the Comoros intends to implement through the law on 
trade defence measures ; it also intends to improve the WTO consistency of the circulated draft by 
taking into account the comments of this Member . 
Question 130 
Please describe how the draft law on trade defence measures and the COMESA Treaty 
and Regulation on Trade Remedy Measures will consistently implement the relevant 
WTO  agreements.  
Answer : 
The draft domestic law on trade defence measures is aligned with the relevant WTO  provisions . 
The COMESA Regulation on Trade Remedy Measures is likewise consistent with WTO rules.  WT/ACC/COM/21   
 
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  Question 131 
Please clarify if the draft law  fully conforms with all aspects of the COMESA regulation . 
If not, please explain any conflicts or differences between these authorities.  
Answer : 
The draft law fully conforms with all aspects of the COMESA regulation . The two texts referred to 
are consiste nt with the rules laid down by the WTO.  
Question 132 
Paragraph 85 : Thank you for providing the draft law on trade defence measures  (Draft 
Law Regarding Commercial Defence Measures Against Unlawful Trade Practices ) 
As currently drafted, the t rade defence measures legislation cannot be evaluated 
meaningfully for WTO consistency. There are several areas from the applicable WTO 
Agreements that are either only covered in a cursory fashion or not at all. These include:  
(1) The injury provisions are lim ited essentially to an analogue of Article 3.1 and a 
condensed version of Article 3.5. There is nothing about volume and price effects 
analysis (Article  3.2), cumulation (Article 3.3), impact factors (Article 3.4), and 
threat factors (Article  3.8).  
(2) Similar ly, the legislation does not address transparency/procedural protections 
of Article  6 such as ability to inspect and prepare submissions based on public 
information, ability to make oral presentations, and disclosure of essential facts. 
The legislation als o does not address legislative, arbitral, or administrative 
review of AD/CVD determinations.  
(3) Article 25 of the legislation requires that final determinations be published, but 
does not indicate that the content of such determinations comply with the 
provis ions of Article  12.2.2.  
(4) Article 30 of the legislation provides a maximum duration for AD/CVD orders, but 
the legislation does not address review proceedings.  
(5) Finally, Article 15 of the legislation references regulations related to injury; 
however, those re gulations have not been included for analysis.  
Please make revisions to the draft law to address these issues and provide the 
aforementioned regulations for review.  
Answer : 
The draft law has yet to be finalized. We have taken note of your comments and obse rvations, 
which will be taken into account in the improved version of the draft law that will be submitted to 
the Government for approval and then to Parliament for adoption. WTO technical assistance has 
been requested under the revised Legislative Action Plan and the accompanying action plan for the 
implementation of laws and agreements. Conformity with the multilateral trading framework will 
be a determining factor in its adoption and implementation.  
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services re ndered, application of internal 
taxes to exports  WT/ACC/COM/21   
 
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  Question 133 
Document WT/A CC/COM/17 - Questions and Replies: Regarding export of vanilla, oil 
and cloves, Comoros replied to Question 87, (paragraph  394), that there is no 5% 
export tax but an internal tax levied at customs. Could Comoros please clarify?  
Answer : 
This is an internal  tax that concerns the two main islands involved in production, Anjouan and 
Mohéli. It is not an export tax. The export tax was abolished at the recommendation of the World 
Bank and the IMF. There is no finance law that provides for any export tax.  
Questio n 134 
Paragraph 86 : Please confirm that exports are not subject to fees and charges for 
services rendered or internal taxes . If this is not accurate, please fully describe those 
fees and charges and internal taxes in this section.  
Answer : 
Article 19 of Decree No. 16-003/AU of 2 9 December  2016 containing the Finance Law of 2017, 
which amends the provisions of Article 17 of the Finance Law of 2015, states that:  
"In the Union of the Comoros an excise tax is imposed on the production of vanilla, cloves 
and ylang -ylang oil . It is levied at the customs cordon by the Directorate -General of 
Customs on behalf of the Directorate -General of Taxation and Property.  
Arrangements concerning declaration, control and collection, and obligations and penalties, 
are the same as those established for indirect taxes.  
This tax is set at:  
- Three  hundred  Comorian francs (300) per kilogram of dry vanilla;  
- Two hundred  Comorian francs (200) per kilogram of dry cloves;  
- Five hundred  Comorian francs (500) per litre of ylang -ylang oil".  
- Export restrictions  
Question 135 
Paragraph 87 : Please confirm that export restrictions are not subject to any bans or 
quotas, with the exception of the prohibition on the export of endangered s pecies of 
flora and fauna, as described in paragraph 88.  
Answer : 
We can confirm that export restrictions are not subject to any bans or quotas, with the exception 
of the prohibition on the export of endangered species of flora and fauna, as described in 
paragraph 88.  
- Export subsidies  
Question 136 
Paragraph 91 : Please fully explain the duty drawback process and monitoring system . 
Please provide the measures implementing the duty drawback system.  WT/ACC/COM/21   
 
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  Answer : 
Duty r emission or drawback is referred to in the 1992 version of the Customs Code . The new 
Customs Code of 2015 retains the concepts of repayment and remission (Article  314).  
The provisions of the new Customs Code on repayment and remission are set forth below:  
CHAPTER V - REPAYMENT AND REMISSION  
Section 1 – General  
Article 314: The following definitions shall apply:  
(a) "repayment" means the total or partial refund of import duties or export duties that 
have been paid;  
(b) "remission" means either a decision to waive all or part of the amount of a customs 
debt or a decision to render void an entry in the accounts of all or part of an amount of 
import or export duty that has not been paid.  
Article 315 : 1. Import duties or export duties shall be repaid insofar as i t is established 
that when they were paid the amount of such duties was not legally owed or that the 
amount has been entered in the accounts contrary to Article 307, paragraph 2.  
2. Import duties or export duties shall be remitted in so far as it is estab lished that when 
they were entered in the accounts the amount of such duties was not legally owed or that 
the amount has been entered in the accounts contrary to Article 307, paragraph 2.  
3. No repayment or remission shall be granted when the facts which led to the payment or 
entry in the accounts of an amount which was not legally owed are the result of deliberate 
action by the person concerned.  
4. Import duties or export duties shall be repaid or remitted upon submission of an 
application to the appropr iate customs office within a period of three years from the date 
on which the amount of those duties was communicated to the debtor.  
5. The period referred to in paragraph 4 above shall be extended if the person concerned 
provides evidence that he was pre vented from submitting his application within the said 
period as a result of unforeseeable circumstances or force majeure.  
6. Where the customs authorities themselves discover within the period referred to in 
paragraph 4 that one or other of the situation s described in paragraphs 1 and 2 exists, 
they shall repay or remit on their own initiative.  
Customs declaration  
Article 316: 1. Import duties or export duties shall be repaid where a customs declaration 
is invalidated and the duties have been paid.  
2. Repayment shall be granted upon submission of an application by the person concerned 
within the periods laid down for submission of the application for invalidation of the 
customs declaration.  
Section 3 – Goods rejected by the importer because they are de fective or non -compliant  
Article 317: 1. Import duties shall be repaid or remitted where it is established that the 
amount of such duties entered in the accounts relates to goods placed under the customs 
procedure in question and rejected by the importer b ecause they are defective or do not 
comply with the terms of the contract on the basis of which they were imported. The WT/ACC/COM/21   
 
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  defective or non -compliant nature of the goods shall be assessed on the date of 
registration of the declaration by the customs authoriti es.  
2. Defective goods, within the meaning of the paragraph 1, shall be deemed to include 
goods damaged before their release.  
3. Repayment or remission of import duties shall be granted on condition that:  
(a) the goods have not been used, except for suc h initial use as may have been necessary 
to establish that they were defective or did not comply with the terms of the contract; and  
(b) the goods are exported from the customs territory.  
4. At the request of the person concerned, the customs authorities shall permit the goods 
to be destroyed or to be placed, for the purposes of their re -exportation, under the transit 
procedure or the customs warehousing procedure or in a free zone, instead of being 
exported.  
5. For the purposes of being assigned one of t he customs -approved treatments or uses 
provided for in the above paragraph, the goods shall be deemed not to be from the Union 
of the Comoros.  
6. Import duties shall not be repaid or remitted in respect of goods which, before being 
declared to customs decl aration, were imported temporarily for testing, unless it is 
established that the fact that the goods were defective or did not comply with the terms of 
the contract could not normally have been detected in the course of such tests.  
7. Import duties shall  be repaid or remitted for the reasons set out in paragraph 1 upon 
submission of an application to the relevant customs office within 12 months from the date 
on which the amount of those duties was communicated to the debtor.  
8. The customs authorities ma y permit the period referred to in paragraph 7 to be 
exceeded in duly justified exceptional cases.  
Section 4 – Repayment or remission due to equity considerations  
Article 318: 1. Import duties or export duties may be repaid or remitted in situations other 
than those referred to in Articles 315, 316, and 317, provided they result from 
circumstances in which no deception or obvious negligence may be attributed to the 
person concerned.  
2. The situations in which this Article may be applied, the procedure to be  followed, and 
the conditions governing the repayment or the remission, shall be defined in an order 
issued by the Minister for Finance and the Budget.  
3. Duties shall be repaid or remitted upon submission of an application to the customs 
office concerned within a period of 12 months from the date on which they were entered in 
the records.  
4. The customs authorities may permit the period referred to in paragraph 3 to be 
exceeded in duly justified exceptional cases.  
Section 5 – Minimum amount of duty repaym ent or remission  
Article 319: Duties shall be repaid or remitted under the conditions laid down in this 
chapter only if the amount to be repaid or remitted exceeds an amount fixed by order of 
the Minister for Finance and the Budget.  
Section 6 – Payment of  interest by the customs authorities  WT/ACC/COM/21   
 
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  Article 320: 1. Repayment by the customs authorities of amounts of import duties or 
export duties or of credit interest or interest on arrears collected on payment of such 
duties shall not give rise to the payment of in terest by those authorities.  
2. However, by way of exception to paragraph 1, interest shall be paid by the customs 
authorities where a decision to grant a request for repayment is not implemented within 
three months of the date of adoption of that decisio n. 
3. The amount of the interest referred to in paragraph 2 shall be calculated in such a way 
that it is equivalent to the amount that would be charged for this purpose on the national 
money or financial market.  
Section 7 – Repayments or remissions made i n error  
Article 321: 1. Where a customs debt has been remitted or the corresponding amount of 
duty repaid in error, the original debt shall again become payable.  
2. Any interest paid under Article 320, paragraph 2, must be reimbursed.  
C. INTERNAL POLICIES  AFFECTING FOREIGN TR ADE IN GOODS  
- Industrial policy, including subsidies  
Question 137 
Paragraph 94 : Please provide ful l details about this import substitution plan, including 
when it would be implemented and which tariff lines would be covered.  
 Please explain how this import substitution plan, including "tariffs" and "quotas," 
would be implemented consistent with specific  applicable WTO rules.  
Answer : 
There is no import substitution plan as such that would include "tariffs" and "quotas" and be 
implemented in a manner consistent with applicable WTO rules . Reference is being made to a 
possible future public policy . If such a  policy was approved and implemented, the WTO would be 
informed in accordance with WTO rules and procedures.  
Question 138 
If imports are restricted to develop domestic production for five years, how will 
Comoros ensure that its consumers hav e access to a sufficient supply of products?  
Answer : 
As things stand, there are no import restrictions relating to the development of domestic 
production . Should the introduction of such restrictions be necessary, care would be taken to 
ensure that consume rs had access to a sufficient supply of products . 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 quota measures consistent with WTO requirements, includi ng those 
concerning infant industries.  
Question 139 
Please provide the 1991 Abuja Treaty.  
Answer : 
The English language version of the 1991 Abuja Treaty has been sent to the WTO Secretariat . WT/ACC/COM/21   
 
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  - Technical barriers to trade, standards and certif ication  
Question 140 
Paragraph 98 : In this paragraph, Comoros provides an overview of the responsibilities 
of the National Standards Council ( Conseil National de Normali sation, CNN ). Are there 
any technical regulations and/or standards developed at the national, sub -central and 
local level for which CNN would not have the authority over a requirement for the 
parties/agencies to comply with the determinations of the CNN?  
Answer : 
There are no technical regulations and/or standards developed at the national level . The text 
establishing the CNN does not provide for sub -central or local entities for which the CNN would not 
have the authority over a requirement for the parties/a gencies to comply with the determinations 
of the CNN.  
Question 141 
Paragraph 98 : Please explain the division of responsibilities between the Consumer 
Product Standardization and Quality Service (established by Decree No.  99-087) and the 
National Standards Council (CNN, established by Decree No.  12-210/PR) . Paragraph 98 
of the factual summary states that the CNN is required 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 those of other standard setting bodies ; and (iv) create a 
mark of conformity with Comorian standards and issuing licences ." Various provisions i n 
Decree 99 -087 also assign standards -related work to the Consumer Product 
Standardization and Quality Service . For example, various responsibilities listed in 
Article  3 in the decree seems to overlap with those of the CNN (see 2, 3, 5, 6, and 8) . 
In addit ion, Article 4 of Decree  No. 99-087 specifies that a "division de la Normalisation" 
is to be created within the Consumer Product Standardization and Quality Service.  
Answer : 
We recognize that there is some contradiction, or indeed conflict, between the two  texts 
mentioned . These problems will be resolved within the framework of the project for the creation of 
a national standards office . Great care will be taken when merging the existing texts to create a 
more harmonious regulatory text . This has already be en spelled out in the TBT implementation 
action plan.  
Question 142 
Paragraph 99 : The response by Comoros is confusing . The response states, "Foreign 
stakeholders appear in accordance with national needs . No, there are no exceptions . 
Particip ation is open to all stakeholders, including foreign stakeholders ." The first 
sentence seems to place restrictions on foreign participation, while the second and third 
do not.  
 Could Comoros please clarify when foreign stakeholders may participate ? What is 
meant by "in accordance with national needs?" Are there any instances when a 
national stakeholder can participate in the development of standards and 
technical regulations but a foreign stakeholder could not?  
Answer : 
The wording of this response is confusi ng. The wording in the summary is more consistent with the 
decree relating to the CNN . Foreign stakeholders can participate as experts at any stage of the 
standard -development process, in accordance with national needs . There are no restrictions at all 
regarding the involvement of foreign stakeholders with proven expertise, where needed, in the WT/ACC/COM/21   
 
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  development of national standards . The participation of foreign experts is based on the national 
need for expertise.  
Question 143 
Paragraph 101 : This states Comoros would set up a national TBT committee and WTO 
TBT Enquiry Point as soon as it acceded to the WTO . What is the envisioned timeline 
(number of months) after Comoros acceded to the WTO that the National TBT committee 
and WTO TBT enquiry point w ould be implemented and running, particularly given your 
draft legislation timelines?  
Answer : 
The Comoros will establish a national TBT committee and WTO TBT Enquiry Point by April 2018. 
For details, see the action plan.  
Question 144 
Paragra ph 101 : Please provide a copy of Decree No. 12-210/PR establishing the CNN.  
Answer : 
Decree No. 12-210/PR establishing the CNN has been sent to the WTO Secretariat in response to 
your request.  
Question 145 
We note that Comoros is drafting tex t for the establishment of an enquiry point. 
We would like to review it. When will this text be available for review by the Working 
Party?  
Similarly, when will the draft legislation for the formation of the National TBT Committee 
be available to the WP for  review and comment?  
Answer : 
The TBT enquiry point has been identified, as has the notification authority. The draft text 
establishing the enquiry point will be formalized in September  2017, in accordance with the WTO 
Agreement implementation plan submitte d to the WTO.  
The draft order (rather than law) on the formation of the National TBT Committee will be issued 
between now and September  2017.  
Question 146 
For the "Draft regulatory texts with a view to the adoption of the COMESA standards," 
the expected date of adoption/enactment is 2019, but the expected date of 
implementation is 2018. We would appreciate a clarification.  
Answer : 
The revised Legislative Action Plan has clarified this inconsistency regarding dates (cf.  revised 
version).  
- Sanitary and phytosanitary measures  
Question 147 
Paragraph 104 : In this paragraph, Comoros "acknowledged that the regulatory 
framework in the area of SPS would need to be revised to bring it in to conformity with WT/ACC/COM/21   
 
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  universally accepted standards and procedures ." P lease explain the specific SPS 
measures that Comoros will revise, and the time -frame in which it will do so.  
Answer : 
Two relevant laws have been adopted during this negotiating process:  
1. Law No. 17-005/AU on food legislation in the Union of the Comoros  
2. Law No. 17-004/AU on plant protection in the Comoros  
They are both fully consistent with universally accepted standards and procedures based on the 
CODEX, FAO rules and the International  Plant Protection Convention (IPPC).  
The third law envisaged, which aims to cover the "three sisters" (food, plants and animals) within 
the framework of WTO STDF programme technical assistance, concerns animal -related sanitary 
standards (international mand ate of the OIE).  
These are the specific SPS measures which the Comoros has adopted in 2017 or which it intends 
to adopt during this period to implement the WTO Agreements, under the revised legislative action 
plan. 
Question 148 
Paragraphs 11 2-113: Please explain whether Comoros is planning to institute a 
mechanism to publish laws and regulations for public comment . When does Comoros 
expect to have a system in place and operational?  
Answer : 
All new legislation, including laws, regulations, dec rees, judicial decisions and amendments to 
existing legislation, has been published in the Official Journal . While the Official Journal is available 
for sale to the public, it can also be viewed, free of charge, at http://www.jocomores.km  or at the 
Officia l Journal Service of the General Secretariat of the Government, at the National 
Documentation and Scientific Research Centre, which administers the national archives.  
Trade -related administrative rulings of general application can be viewed online at 
http://www.comores.commerce.org . Certain trade -related ministries and bodies are responsible 
for publishing them on their websites, which are listed at http://www.com ores.commerce.org . 
Question 149 
Paragraph 114:  Please fully explain Comoros' national SPS strategy, including the 
time-frame for completion and implementation.  
Answer : 
Two laws in this area were adopted and enacted in 2017 and now have forc e of law in the country . 
The third law envisaged (animals), which aims to cover one of the "three  sisters" (food, plants and 
animals) within the framework of WTO STDF programme technical assistance, concerns 
animal -related sanitary standards (international  mandate of the OIE) . See the SPS implementation 
action plan.  
Question 150 
Paragraph 115:  Please explain why Comoros believes it needs five years to implement 
the SPS measures named in paragraph 115 . In addition, please provide an action pla n to 
implement the specific SPS measures, including specific steps and implementation 
dates, for consideration by the Working Party.  WT/ACC/COM/21   
 
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  Answer : 
The laws themselves can be prepared and enacted quickly . It is the texts needed to implement the 
laws that require more time . The implementation period requested takes into account the need for 
capacity -building, particularly to : (i) finalize the SPS  regulatory framework ; (ii) set up an analytical 
and quality control laboratory ; and (iii) upgrade technical personnel . The current lack of capacity is 
both institutional (physical, such as the construction and fitting -out of facilities, and the availability 
of laboratory equipment) and human (training requirements) . For these reasons, the Comoros 
requested a five -year perio d to implement SPS measures aimed at regulating and implementing 
the relevant SPS provisions, in particular the requirements governing the marketing of imported 
and exported plant and animal products . See the SPS implementation action plan.  
- Trade -related  investment measures  
Question 151 
Question : Please identify and explain any trade -related investment measures in force in 
Comoros that include (a) foreign exchange balancing requirements ; (b) trade balancing 
requirements ; or (c) local content or sourcing requirements . If Comoros does not have 
any such measures in force, please indicate whether Comoros has any plans or 
intentions to introduce such measures.  
Answer : 
There are no such measures in force, and the Comoros has no intention of introducing any . We 
refer you to the revised version of the factual summary, as the relevant chapter is now complete 
and provides more detailed information in this regard.  
Question 152 
On page 27, i t is indicated that the section on Trade -related investment measures needs 
to be completed. Could Comoros please indicate when the missing information on TRIMs 
is expected to be completed?  
Answer : 
The "Trade Related Investment Measures" section has now bee n completed in the Factual 
Summary.  
- State -trading entities  
Question 153 
On page 27, paragraph 117: Could Comoros please explain what is the evidence showing 
the purposefulness of the monopoly on ordina ry rice imports (more than 5% broken 
rice)?  
Answer : 
The monopoly on ordinary rice (more than 5% broken rice) comes under the law creating the 
National Office for the Importation and Marketing of Ordinary Rice. This type of rice is a staple 
food for the pop ulation. The monopoly is justified by the need to secure the strategic supply of the 
product in order to ensure timely (regular) access at affordable prices to the greatest number of 
people. Any disruption in the supply attributable to circumstances specif ic to private companies 
could cause social and political tension as well as speculation leading to a rise in the reference 
price. However, the distribution of the product is in the hands of private entities that have been 
duly endorsed by the main local pr ivate banks.  WT/ACC/COM/21   
 
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  Question 154 
Paragraph 119 : Please explain why CAMUC is not considered a state -trading enterprise 
within the meaning of Article XVII, given that it replaces PNAC, which Comoros 
considered to be a state -trading enterprise within the meaning of Article XVII.  
Answer : 
CAMUC's name itself indicates an entity of a different nature, in accordance with the OHADA 
Uniform Act on business and corporate law . CAMUC is a purchasing office.  
- Free zones, special economic areas  
Question 155 
Paragraph 120 : Please further explain Comoros' plans to adopt a legislative and 
regulatory framework on free zones, including the incentives envisioned . How will 
Comoros ensure that any free zone is administered in compliance with WTO provisions, 
such as those addressing subsidies, TRIMS, and TRIPS ? How will Comoros ensure that 
goods manufactured in a free zone, and subsequently sold within Comoros' ordinary 
customs area, will be subject to the dut ies and taxes normally levied on imported 
products?  
Answer : 
A draft law on this matter has been prepared, but needs to be finalized, including during the 
parliamentary phase, prior to its adoption . In any case, the Comoros is now taking care to ensure 
that any trade -related act or measure is consistent with WTO rules . We will communicate the 
existing draft law to the WTO Secretariat so that it can be circulated to the Organization's 
Members and experts.  
Goods manufactured in a free zone and subsequently sol d within the ordinary customs area will be 
provided for in the law and implementing regulations, which will ensure that these goods are 
subject to the duties and taxes normally levied on imported products, as is the case according to 
existing rules and pra ctices . Chapter II (Article 268 to 273) of the new Customs Code provides for 
free zones . The Law on the Customs Code is consistent with international standards and 
obligations.  
- Transit  
Question 156 
Paragraph 123 : The phrase "insignificant or nil" is confusing . Please indicate whether 
there is transit involving more than one customs territory, and if so, please explain the 
circumstances . In addition, please identify the provisions of the 2015 Customs Code that 
include the relevant WTO rules concerning the regulation of trade in transit.  
Answer : 
The phrase has been amended and now contains only one qualifier : "insignificant" . Transit is the 
customs procedure that allows for the transport of goods under customs control fr om one point in 
the customs territory to another, under the terms established in Articles 194 to 203 of the 2015 
Customs Code.  
Excerpt from the Customs Code  
Section 1 – General transit procedure  
Article 194 : 1. Transit entails the possibility of transporti ng goods under customs control, 
within a set time -frame, from one point in the customs territory to another.  WT/ACC/COM/21   
 
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  2. Unless otherwise provided, goods in transit shall benefit from the suspension of duties, 
taxes, prohibitions and other economic, fiscal or custo ms measures that may apply to 
these goods.  
Article 195 : Goods excluded from the transit procedure are designated by order of the 
Minister responsible for finance and the budget.  
Article 196 : 1. Transit transportation shall take place in accordance with Art icles 183 to 
187 above . The Director -General of Customs may authorize, as a derogation from the 
provisions of Article 184, for the detailed declaration to be replaced by the simplified 
declaration referred to in Article 154.  
2. Transit transportation shall  comply with the time -limits set by the customs authorities ; 
the customs authorities may also impose a certain route on carriers.  
Section 2 – Special transit procedures  
Paragraph 1 – Transhipment procedure  
Article 201 : 1. Transhipment means the transfer, u nder customs control, of goods from the 
importing means of transport to the exporting means of transport . This transfer takes 
place within the area of one customs office that is the office of both importation and 
exportation.  
2. Transhipped goods shall not  be subject to duties and taxes where the conditions 
prescribed by the customs authorities are met.  
3. A single goods declaration consistent with the provisions of Article 142 shall cover both 
the arrival and release of transhipped goods . Pursuant to the p rovisions on simplified 
declarations in Article 154, a commercial or administrative document clearly indicating the 
particulars necessary for identification of the goods may be submitted instead of the goods 
declaration.  
4. A list shall be kept of the tran shipped goods.  
5. Where they deem it necessary, the customs authorities shall take steps during 
importation to ensure that the goods to be transhipped are identifiable when exported ; 
they shall affix seals to the goods container upon arrival and examine th e seals upon 
departure.  
6. Where the customs authorities set a time -limit for the exportation of the goods declared 
for transhipment, it shall be sufficient for transhipment purposes . At the request of the 
party concerned and for reasons deemed valid by th e customs authorities, the latter may 
extend the time -limit originally imposed.  
7. All the other provisions established in Articles 188 to 200 are applicable to the 
transhipment procedure.  
- Agricultural policies  
Questi on 157 
Document WT/ACC/COM/17 - Questions and Replies: Comoros replied to Question 135 
confirming that the figures shown in supporting table DS:2 (of the document 
WT/ACC/SPEC/COM/3) are correct. However, the figure indicates that in 2014 Com oros 
spent 309,998,073  million CF, which is almost 310 trillion CF. This  amount, corresponds 
to almost US$700  billion. Could Comoros please confirm that the figure is correct?  WT/ACC/COM/21   
 
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  Answer : 
There is no export subsidy in the context of the multilateral trade fram ework. This statement on 
subsidies is the result of a misunderstanding. We would like to correct our statement and affirm 
that the Comoros does not have any export subsidy mechanism, and has not therefore granted 
any such subsidies.  
Question 158 
For some of the draft laws in the revised Legislative Action Plan 
(WT/ACC/COM/9/Rev.1), such as the "Draft law on support for the development of the 
poultry subsector through tax exemption for agricultural imports," the expected date of 
implementation  is as many as 4 years after the expected date of adoption/enactment. 
Why does Comoros expect implementation to take that long?  
Answer : 
This draft law was cancelled under the revised Legislative Action Plan .  
V. TRADE -RELATED INTELLECTUAL  PROPERTY REGIME  
Question 159 
As we consider Comoros' Legislative Action Plan, does Comoros have any other plans for 
legislation related to intellectual property?  
Answer : 
New law to be drafted with th e support of WIPO:  
 Preparation of a law on copyright and related rights, with the support of WIPO;  
 1957 law on literary and artistic rights revised by WIPO experts: first draft transmitted to 
the Comorian Intellectual Property Office (OCPI);  
  Examination o f first draft by experts from the Ministry of Culture and the OCPI.  
Bangui Agreement of 1999:  
 The Union of the Comoros has acceded to the 1999 Bangui Agreement; the instrument of 
accession is Decree No. 13 -021/PR of 13 March 2013, since at the time of sign ature of the 
Agreement in 1999 Comoros was not a member of the African Intellectual Property 
Organization (OAPI) and therefore did not sign the Agreement when it was concluded by 
the Industry Ministers of the Member States. The Agreement is being implement ed. 
Ratification and entry into force of the 2015 Bangui Agreement:  
 The process is under way. The Government has agreed to submit the draft law on 
ratification of the revised 2015 Bangui Agreement to the National Assembly, for the Head 
of State to authoriz e its ratification.  
 The draft law will be submitted to the National Assembly for consideration at its October 
2017 session.  
Question 160 
Paragraph 135 : How does the joint responsibility work between the Ministry of Culture 
and the Ministry o f Industry for overseeing the OCPI (Comorian intellectual property 
office) ? Further details on the operation of this oversight would be appreciated.  WT/ACC/COM/21   
 
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  Answer : 
Insofar as Decree No. 10-173/PR on the Establishment, Powers, Organization and Operation of the 
Comorian Intellectual Property Office (OCPI) establishes this Office as the sole body responsible for 
overseeing activities pertaining to industrial property (trademarks and models, patents and 
licences) and copyright, there is no problem concerning joint res ponsibility between the Ministries 
of Industry and Culture . Furthermore, two specialized divisions of the OCPI are responsible for the 
following areas of IP : (i) industrial and commercial property and (ii) copyright and related rights.  
The inclusion of the  main ministries concerned with intellectual property in the OCPI governing 
board ensures the consistency required and prevents conflicts of responsibility . This board is in fact 
a joint entity representing the stakeholders and includes:  
- The Ministry of In dustry  
- The Ministry of Culture  
- The Ministry of Finance  
- The Ministry of Justice  
- An author representative  
- Artist representatives  
- A university representative  
- A representative of employer organizations  
The above are appointed by joint order of the line ministr ies. 
Question 161 
Regarding the reply to Question 148 : When the Bangui Agreement and the 1957 
Copyright Act conflict with each other on the same particular obligation, which law 
controls?  
Answer : 
The Bangui Agreement prevails over the Copyri ght Act.  
Question 162 
Regarding the reply to Question 152 : Thank you for the translation of this article on 
national treatment . Is subsection (4) of Article 5, Title I, paragraph 4, in addition to the 
first three clauses ((1) through (3)) or  a qualification on (1) through (3)?  
Reply : 
All the provisions of Article 5 of the Bangui Agreement (subsections (1) to (4)), to which the reply 
to question 152 refers, are interlinked and complement each other.  
Question 163 
Regarding the re ply to Question 152 : Subsection (4) says that Subsection (3) applies to 
foreigners who are not residents of countries party to an international convention with 
OAPI  members . Subsection (3) says Foreigners shall enjoy the provisions of this 
Agreement and it s Annexes under the same conditions as nationals . Do all foreigners 
receive national treatment ? If so, please explain Subsection (4) . Or, is it the case that 
only foreigners who are not treaty members with OAPI countries receive national 
treatment ? If so, please explain this further.  
Answer : 
Yes, the provisions of Subsection (3) apply to foreigners who are not nationals of a State party to 
an international convention to which the Organization or any of its member States is party, or 
foreigners whose princip al place of business or domicile is not located in such a State, subject to 
reciprocity.  WT/ACC/COM/21   
 
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  Subsection (4) explains and reiterates this.  
Subsection (2) of the Article ensures the general scope and legal force of the Bangui Agreement 
and its annexes . It specif ies that the provisions of the Bangui Agreement nullify or prevent the 
entry into force of any contrary provisions . Furthermore, it states that Annex VII on literary and 
artistic property provides a basic regulatory framework.  
Subsection (3) establishes na tional treatment for foreigners, notably those who are not nationals 
of a State party to an international convention to which the Organization or any of its member 
States is party, or foreigners whose principal place of business or domicile is not located in such a 
State, subject to reciprocity.  
Question 164 
Regarding the reply to Question 153 : It is unclear which parts of the preamble are 
considered points 3 and 4 . Could you please specify the language in the 2015 Bangui 
Agreement that this is meant to reference?  
Answer : 
The provisions in question are points 3 and 4 (Roman numerals in the preamble), which refer to 
the States Parties' undertaking to accede to:  
- (iii) The Hague Agreement concerning the International Deposit of Industrial Desig ns, of 
6 November  1925, as revised at the Hague on 2 8 November  1960, at Stockholm on 
14 July 1967, and at Geneva on 2 8 September  1979 and 2 July 1999; and 
- (iv) The Lisbon Agreement for the Protection of Appellations of Origin and their International 
Registration, of 3 1 October  1958, as revised at Stockholm on 14  July 1967, and at Geneva 
on 28 September  1979 and 2 0 May 2015. 
Question 165 
Regarding the reply to Question 155 : After the 2015 Bangui Agreement is ratified, how 
will Comoros treat works of authors who died between 51 to 69 years ago ? For example, 
if the 2015 Bangui Agreement comes into force in 2018, will a work created by an author 
who died in 1945 be protected by copyright ? 
Will Nawal's Kweli  album, published in 2001, fall into th e public domain on a different 
date than any albums she records after the 2015 Bangui Agreement comes into force ? 
Will Mohamed Ahmed -Chamanga's Contes comoriens de Ngazidja  have a different 
copyright term than any works he might publish in 2019?  
Answer : 
Article 26 of Annex VII of th e Bangui Agreement of 2015, which is in the process of ratification, 
stipulates the following : "Except as otherwise provided in this Chapter, the economic rights in a 
work shall be protected during the lifetime of the author and for 50  years after his death" . 
However, works registered under the Bangui Agreement  of 1999 are protected for 70  years after 
the author's death, which is the maximum term of protection for a literary, scientific or artistic 
work.  
Thus, the implementation o f the Bangui Agreement revised in 2015 does not imply any break in 
the previous protection ; there is continuity because the term of protection is identical (50 years) 
except in the case of works of applied art : Article 30 of the Bangui Agreement of 2015 pr ovides:  
"The economic rights in a work of applied art shall be protected until the expiry of a period of 
25 years as from the making of such work ". 
On this legal basis, the works of authors who died between 51 to 69 years ago  fall into the public 
domain, t he duration of protection having expired after 50 years.  WT/ACC/COM/21   
 
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  Nawal's Kweli  album, released in 2001, will fall into the public domain on the date of expiry of the 
protection that takes effect on the date of registration.  
If the artist Nawal registered her work with another OAPI State Party, under the Bangui 
Agreement of 1999, her registration and its accompanying protection would remain valid and it 
would not be necessary for her to register her work again in her country of origin, Comoros.  
Under the Berne Conve ntion revised in 1979 (Article 3), the protection of the work registered in 
her country of residence, one with which she holds dual nationality, France, remains valid in the 
Union of the Comoros, since both countries are party to the Convention.  
As regards  copyright in respect of Mohamed Ahmed -Chamanga's book, Contes comoriens de 
Ngazidja , under the Berne Convention revised in 1979 (Article 3), the protection of the work 
registered in his country of residence, France, remains valid in the Union of the Comor os, since 
both countries are party to the Convention.  
Question 166 
Regarding the replies to Questions 159 and 160 : These answers seem to conflict with 
each other . When discussing copyright term for works still protected by copyright 
country of origin, the reply to question 159 says the 2015 Bangui Agreement will protect 
these works . In contrast, the reply to question 160 says the 1999 Bangui Agreement will 
protect these works . Which version will protect the works and via which provisions?  
Answer: 
The corrected replies to Questions 159 and 160 are provided below with a view to clarifying the 
matter:  
- The 1999 Bangui Agreement provides that:  
1. Question 159 : Copyright will be protected for a term of 50 years under the Bangui 
  Agreement.  
2. Question 160: It is the ratified version, the instruments of which are deposited, 
  which will ensure protection under the relevant provisions regarding the protection 
  of works . The 1999 Bangui Agreement will apply until the Bangui Agreement  
  revised in 2015 is  ratified by two thirds of the State Parties.  
Question 167 
Regarding the reply to Question 160 : The reply says that works will "enjoy their 
exclusive rights until the end of the specified term ." W hich law specifies this term of 
copyright pro tection ? The country of origin law ? The 2015 Bangui Agreement ? The 1999 
Bangui Agreement?  
Answer : 
The Bangui Agreement in force, as ratified by two thirds of members, has force of law . 
The national law, which will be nothing more than a transcription of th e Agreement with contextual 
adjustments respecting the principles and fundamental rules of the reference agreements, 
including the TRIPS Agreement, will have force of law and be applicable . The 1999 Bangui 
Agreement will apply until the Bangui Agreement re vised in 2015 is ratified by two thirds of the 
State Parties.  WT/ACC/COM/21   
 
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  Question 168 
Regarding the reply to Question 163 : Why is there a difference in the term of protection 
for audiovisual performances verses phonogram performances ? Does Comoros inte nd to 
give performances different terms of protection based on the media in which the 
performance is fixed?  
Answer : 
We have turned to OAPI for an explanation of the reasons for this difference in the term of 
protection for the two types of performances (50  years for phonogram performances and 70 years 
for audiovisual performances) . These terms are identical to those in the TRIPS Agreement.  
It should be noted that these terms are indicative in normative terms, leaving countries the 
freedom to establish conte xt-appropriate terms.  
Question 169 
Regarding the reply to Question 163 : Phonogram performances are protected for 50 
years from the date of fixation under Article 55 of the 1999 Bangui Agreement . 
Phonogram performances are protected for twent y years from the date of fixation under 
Article 64 of the 2015 Bangui Agreement . Which term of protection does Comoros intend 
to follow?  
Answer : 
The Comoros intends to apply the terms set forth in the Bangui Agreement revised in 2015, as of 
its ratificatio n by two thirds of the parties . Phonogram performances will therefore be protected for 
20 years from the date of fixation under Article 64 of the 2015 Bangui Agreement, which has been 
signed by the Comoros and is in the process of being ratified.  
While the  Bangui Agreement revised in 2015 requires ratification by two thirds of the States in 
order to enter into force, to date only three States have transmitted their instruments . It is 
therefore the 1999 Bangui Agreement which has force of law in the member c ountries.  
Question 170 
On page 33, paragraph 149, section on Trademarks, including service marks : Could 
Comoros please explain which states that registered right holders were guaranteed 
protection of appellations of origin under the Code and  could bring civil actions before 
the courts? Why does the sentence refer to "appellation of origin" and not "Geographical 
Indications"?  
Answer : 
Articles 22 and 23 of Annex VI on geographical indications of the 2015 Revised Bangui Agreement, 
to which the C omoros is a party together with 16 other countries, provides for two possibilities of 
recourse, civil action and penal action.  
The two categories of intellectual property are in fact interconnected, while remaining distinct:  
 A geographical indication is a sign used on products that have a specific geographical 
origin and possess qualities, a reputation or characteristics that are essentially due to 
that origin.  
 An "appellation of origin" is understood to be the name of an area, a specific place or, in 
excep tional cases, the name of a country, used as a designation for an agricultural 
product or a foodstuff. Protected appellation of origin (PAO) is the label given to a 
product produced, processed and prepared in a defined geographical area, using 
recognized a nd proven know -how. (see Article 1(a) of the Bangui Agreement)  WT/ACC/COM/21   
 
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  In the case of Protected Geographical Indications (PGI) there must be a link with the geographical 
environment in at least one of the stages of production, processing or preparation; the produc t 
may enjoy a widespread reputation.  
In order to be considered for a PAO or a PGI, a product must meet certain specifications. Only 
groupings or natural or legal persons may submit an application for registration with the 
competent authorities.  
Subject to compliance with the specifications, the protection afforded to the geographical 
indication will be of limited duration.  
Question 171 
Document WT/ACC/COM/8/Rev.1 - Revised TRIPS Checklist: Regarding GIs, the 
document states: "Covered by Artic le 5, Annex VI, Bangui Agreement: The following 
shall not be protected as geographical indications: (a) indications which do not 
correspond to the definition in Article 1(a);" Does Article 1(a) refer to the 
Bangui  Agreement? If yes, Annex VI Article 1(a) o f the Bangui Agreement contains the 
definition of appellations of origin, which is stricter than the one for GIs in Article 22 
paragraph  1 of the TRIPS Agreement. Could Comoros please explain?  
Answer : 
Yes, Article 1(a) of Annex VI refers to the Bangui Agre ement. The Article contains a definition of 
geographical indications which is the same as the definition in Article 22 of the TRIPS Agreement. 
Article 5 of the Bangui Agreement concerns geographical indications excluded from protection. This 
Article coinci des in part with paragraphs 2, 3 and 4 of Article 22 of the TRIPS Agreement, which 
does not list the exclusions but leaves it up to Members to decide on such exclusions on the basis 
of their domestic legislation.  
The two provisions that appear in the Bangu i Agreement on the one hand and in the TRIPS 
Agreement on the other are identical in their formulation. The stricter definition of appellations of 
origin identified in the Bangui Agreement, specifically in Article 1(a) thereof, is not in fact stricter. 
The definitions in the two mentioned texts are consistent with each other. Rather, it is Article 5 of 
the Bangui Agreement on indications excluded from protection that may appear to be more 
restrictive. In fact, paragraphs 2, 3 and 4 of Article 22 of the TRIP S Agreement cover the provision 
contained in Article 5 of the Bangui Agreement, which lists the exclusions permitted under the 
TRIPS Agreement. Article 5 of the Bangui Agreement specifies, as being excluded from protection, 
cases of fraud covered by paragr aphs 2, 3 and 4 of the TRIPS Agreement, which leave it up to 
Members to address, through their legislation, any petition from a party adversely affected by a 
registration or application relating to a fraudulent geographical indication.  
Consequently, there is no conflict between the two sources (the Bangui Agreement and the TRIPS 
Agreement). They are consistent with each other.  
 
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