RESTRICTED  
  
WT/ACC/COM/9/Rev.1  
26 April 2017 
(17-2299) Page: 1/9 
Working Party on the Accession of  
the Union of the Comoros  Original:  French  
 
  ACCESSION OF THE UNION OF THE COMOROS  
LEGISLATIVE ACTION PLAN  
Revision  
The following communication, dated 26  April 2017, is being circulated at the request of the 
delegation of the Union of the Comoros.  
 
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  WT/ACC/COM/9/Rev.1  
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PART  I – DRAFT LEGISLATION /REGUL ATIONS UNDER REVIEW  
Subject  Legislation /Regulation  Competent  
authority  Expected date of 
adoption/enactment  Status  Expected date of 
implementation  Translation/Copy 
submitted to 
Working Party  
Economic policies  
Fiscal policy  Establishment of a VAT regime  General Tax and 
Property 
Administration (AGID)  2018 Impact study already 
completed  2018  
Investment 
policy  Draft law revising Law 
No. 07-010/AU of 31 August  2007 
on the Investment Code  National Investment 
Promotion Agency 
(ANPI)  2017 Draft under preparat ion 
with support from the 
ITC and World Bank  2018  
Competition 
policy  Draft decree relating to the 
National Competition Commission  Directorate -General of 
the Economy and 
Foreign Trade  July 2017 Draft decree completed  August  2017  
Policies affecting trade  in goods  
Technical 
barriers to 
trade and 
sanitary and 
phytosanitary 
measures  Draft texts to bring certification 
laboratory standards into line with 
technical regulations  INRAP, Directorate of 
Industry (Bureau of 
Standards ) and 
Comorian Intellectual 
Prope rty Office (OCPI)  2019 Draft document  under 
preparation  2021  
Draft text for the establishment of 
an enquiry point  Directorate -General of 
the Economy and 
Foreign Trade , 
Directorate of Industry  2017 Draft text under 
preparation  2018  
Draft regulatory te xts with a view 
to the adoption of the COMESA 
standards  Directorate of Industry 
(Bureau of Standards)  2019 Draft texts under 
preparation  2018  
Draft law on protected areas  Directorate of the 
Environment  2019 Impact study  2021  
Draft texts on technical regulations 
on pesticides  INRAP, Directorate of 
Industry (Bureau of 
Standards)  2019  Draft document under 
preparation  2021  
Draft revision of Law 
No. 07-011/AU of 29 August  2007 
on the Fisheries and Aquaculture 
Code of the Union of the Comoros  Directorat e-General of 
Fisheries Resources  2017 Preliminary draft 
completed  2018  
Decree on ascertaining violations of 
the sanitary regulations and 
administrative measures taken in 
respect of the sale and safety of 
fishery products  Directorate -General of 
Fisherie s Resources  2017 Preliminary draft 
completed  2018    
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Subject  Legislation /Regulation  Competent  
authority  Expected date of 
adoption/enactment  Status  Expected date of 
implementation  Translation/Copy 
submitted to 
Working Party  
Regulation of non -tariff measures  
(NTM) Directorate -General of 
the Economy and 
Foreign Trade  2019 Diagnosis of the sector 
completed  End 2019  
Order on the microbiological 
criteria applicable to fishery  
products  Directorate -General of 
Fisheries Resources  2017 Preliminary draft 
completed  2018  
Order establishing the rules of 
hygiene applicable to fishery 
products for export to the 
European Union  Directorate -General of 
Fisheries Resources  2017 Prelimina ry draft 
completed  2018  
Draft law on sanitary and 
phytosanitary measures  Directorate -General of 
Fisheries Resources  2017 Draft completed  2018  
Draft law on the Codex 
Alimentarius  Directorate -General of 
Agriculture  2017 In process of being 
adopted  2018  
Trade defence 
measures  Draft law on trade defence 
measures  Directorate -General of 
the Economy and 
Foreign Trade  2018 First draft completed  2020  
Free 
economic 
zones  Draft law on the creation of a 
special economic zone  Directorate -General of 
the Econom y and 
Foreign Trade  2018 First draft completed  2022  
Import 
licensing  Draft law on the import and export 
licensing regime  Directorate -General of 
the Economy and 
Foreign Trade  2018 First draft under 
preparation  2022  
Agricultural 
products  Draft law on sup port for the 
development of the poultry 
subsector through tax exemption 
for agricultural imports  Directorate -General of 
Agricultural Strategies  2018 Preliminary draft under 
preparation  2022  
Intellectual property regime  
Intellectual 
property  Plan to draf t an intellectual 
property code  Comorian Intellectual 
Property Office (OCPI)  2018 Study  already 
completed  2019  
Draft law ratifying the Bangui 
Agreement  Comorian Intellectual 
Property Office (OCPI)  2017 Bangui Agreement 
signed but in process of 
ratifica tion 2018  
   
  WT/ACC/COM/9/Rev.1  
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PART II – COMPLETED LEGISLATION/REGULATIONS  
Subject  Legislation /Regulation  Competent  
authority  Expected date of  
adoption/ enactment  Status  Expected date of 
implementation  Translation/Copy 
submitted to 
Working Party  
Economic policies  
Monet ary and 
fiscal policy  Law No. 16-003/AU of 
29 December  2016 
containing the  Finance 
Law for financial 
year 2017 Ministry of Finance 
and the Budget  2016 Enacted and implemented  2017  
Law No. 80-08/AU on 
currency and the role of 
the BCC in the supervision 
of banks and financial 
establishments  Central Bank of the 
Comoros  1980 Adopted and enacted  1980  
Monetary Cooperation 
Agreement between 
France and the Comoros 
of 23 November  1979 BCC/Ministry of 
Finance  23 November  1979 Implemented since  1979 1979  
 Decree No. 87-005/PR 
regulating financial 
relations between the 
Comoros and other 
countries  BCC and banks 
operating on the 
local market  1987 Decree applied and basis for 
regulating financial relations 
between the Comoros and other 
countries since 1987  1987 WT/ACC/COM/12  
Fiscal policy  Decree No. 11-151/PR of 
23 July 2011 enacting  
Law No. 11-007bis/AU of 
3 May 2011 on the 
General Tax Code  Directorate -General 
of Taxation /AGID  2011 Adopted, enacted in 2011, and 
implemented  2012 WT/ACC/COM/12  
Law No. 13-005/AU on 
the Regulations governing 
the General Tax and 
Property Administration  Directorate -General 
of Taxation /AGID  2013 Adopt ed, enacted in  2013, and 
implemented  2013  
Investment policy  Law No.  07/010/AU of 
31 August  2007 on the 
Investment Code , enacted 
by Dec ree No. 07-158/PR 
of 17 September  2007 National Investment 
Promotion Agency 
(ANPI)  2007 Adopted, enacted and 
implemented  2007 WT/ACC/COM/12  
Competition policy  Law No. 13-014/AU of 
26 December  2013 on 
competition in the Union 
of the Comoros , enacted 
by Dec ree No. 14-015/PR 
of 14 January  2014 Directorate -General 
of the Economy and 
Foreign 
Trade /National 
Competition 
Commission  2013 Adopted and enacted  
Implementing Decree 
establishing the National 
Competition Commission 
submitted for signature  2013 and 2017 WT/ACC/COM/1 2   
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Subject  Legislation /Regulation  Competent  
authority  Expected date of  
adoption/ enactment  Status  Expected date of 
implementation  Translation/Copy 
submitted to 
Working Party  
Policies affecting trade in goods  
Customs  Law No. 15-003 on the 
Customs Code of the 
Union of the Comoros  Directorate -General 
of Customs  Adopt ed in 2015 and 
enacted in 2016  New Code enacted and 
implemented in 2017  2016 WT/ACC/COM/16  
Law No.  90-022/AF on the 
customs nomenclature 
based on the Harmonized 
Commodity Description 
and Coding System  Directorate -General 
of Customs  1990 The Union of the Comoros 
applies the 2012 Harmonized 
System (HS)  and is considering 
upgrading to the 2017 version . 
The Union of the Comoros 
adopted ASYCUDA  ++ in 2008 
and is about to migrate to the 
WORLD version  2012/2017   
Project for the 
interconnection of the 
country's regional 
directorates and customs 
centres  Directorate -General 
of Customs  2015 Interconne ction operat ional 2016  
Technical barriers 
to trade and 
sanitary and 
phytosanitary 
measures  Decree No.  13-007/PR 
enacting  Law 
No. 12-016/AU of 
20 December  2012 on 
metrology  Directorate -General 
of Industry  2012 Adopt ed, enacted and 
implemented  2012 WT/ACC/COM/12  
Decree No.  87-024 of 
20 August  1987 
regulating imports of 
animals and animal 
products  National Institute for 
Research in 
Agriculture, 
Fisheries and the 
Environment 
(INRAPE)  1987 Implemented  1987  
Decree No. 06-220/PR 
enacting  Organic Law 
No. 06-010/AU of 
2 December  2006 on 
plant protection in the 
Comoros  National Institute for 
Research in 
Agriculture, 
Fisheries and the 
Environment 
(INRAPE)  2006 Adopt ed, enacted and 
implemented  2006 WT/ACC/COM/16  
Government 
procurement  Decree No. 12-027/PR of 
4 February  2012 
implementing  Law 
No. 11-027/AU of 
29 December  2011 on 
government procurement 
and public service 
concessions  National 
Government 
Procurement  
Commission /Nationa
l Government 
Procurement 
Directorate  2011 Enacted and implemented  2012 WT/ACC/COM/12    
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Subject  Legislation /Regulation  Competent  
authority  Expected date of  
adoption/ enactment  Status  Expected date of 
implementation  Translation/Copy 
submitted to 
Working Party  
Agricultur al 
products  Order 
No. 95/394/MFB/CAB of 
5 July 1995 on tax 
exemption for agricultural 
inputs  Directorate -General 
of Customs  1995 Adopted and implemented  1995  
Law No. 12-018/AU of 
25 December  2012 on 
food legislation, enacted 
by Decree No. 13-016/PR 
of 6 February  2013 Directorate -General 
of Agriculture  2013 Adopted, enacted and 
implemented  2014 WT/ACC/COM/16  
Law No. 07-011/AU of 
29 August  2007 on the 
Fisheries and Aquaculture 
Code of the Union of the 
Comoros  Ministry responsible 
for fisheries  2007 Adopt ed, enacted and 
implemented  2008  
Trade -related intellectual property regime  
Intellectual 
property  Decree No. 10/173/PR of 
26 November  2010 on the 
establishment, powers, 
organization and 
operation of the Comorian 
Intellectual Property 
Office (OCPI)  Comor ian 
Intellectual Property 
Office (OCPI)  2010 Adopted and implemented  2010 WT/ACC/COM/12  
Berne Convention  
Paris Convention  Comorian 
Intellectual Property 
Office (OCPI)  2004 The Comoros ha s been party to 
these two Conventions since 
2004, when it acceded to  WIPO  2004  
Policies affecting trade in services  
Telecommunication 
services  Law No. 97-004/AF of 
24 July 1997 on the 
liberalization of 
telecommunications and 
the privatization of the 
telecommunications 
activities of the  National 
Post and 
Telecommunicatio ns 
Company  (SNPT ) National Information 
and Communications 
Technology 
Regulatory Authority  
(ANRTIC)/ Ministry 
responsible for 
telecommunications  1997 Sector opened up to 
competition in 2016, with a 
licence granted to a second 
mobile network operator  2016  
Law 08 -007 of 
15 January  2008 on the 
information and 
communication s 
technology sectors   ANRTIC/ Ministry 
responsible for 
telecommunications  2008 Adopted, enacted and 
implemented  2008    
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Subject  Legislation /Regulation  Competent  
authority  Expected date of  
adoption/ enactment  Status  Expected date of 
implementation  Translation/Copy 
submitted to 
Working Party  
Decree No. 09-065/PR of 
23 May 2009 establishing 
the National Informati on 
and Communications 
Technology Regulatory 
Authority  (ANRTIC)  ANRTIC/ Ministry 
responsible for 
telecommunications  2009 Enacted  in 2009 and 
implemented  2009 WT/AC C/COM/16  
Law No. 94-023 of 
27 June 1994 on the 
Information Code  National Press  and 
Audiovisua l Council 
(CNPA)  1994 Adopted, enacted and 
implemented  1994  
Construction and 
related 
engineering 
services  Law No.  86-017/AF , 
enacted on 9 July 1987, 
on the Urban Planning and 
Housing  Code Urban Planning 
Directorate/Ministry 
responsible for land 
managemen t, urban 
planning and 
housing  1986 Adopted, enacted and 
implemented  1986 WT/ACC/COM/12  
Tourism and 
related travel 
services  Decree No.  12-024/PR of 
4 February  2012 enacting 
Law No.  11-024/AU of 
29 December  2011 on 
tourism  National Touris t 
Board /Minist ry 
responsible for 
tourism  2011 Adopted, enacted and 
implemented  2011 WT/ACC/COM/12  
Law No.  94-019 of 
27 June 1994 classifying 
tourist accommodation  National Tourist 
Board /Ministry 
responsible for 
tourism  1994 Adopted, enacted and 
implemented  1994  
Transport  services  Law No. 82-005/AF on the 
delimitation of Comorian 
sea and ocean areas, 
Maritime Code  Ministry responsible 
for 
transport /Ministry 
responsible for 
fisheries  1982 Adopted, enacted and 
implemented  1982  
Law No. 14-030/AU of 
24 June 2014 on the 
Como rian Merchant 
Shipping Code  Ministry responsible 
for 
transport/Ministry 
responsible for 
fisheries  2014 Adopted, enacted and 
implemented  2014  
Law No. 66-420 of 
18 June 1966 on 
charter ing and maritime 
transport contracts  Minist ry of 
Transport /Ministry of  
Finance (Customs)  1966 Adopted, enacted and 
implemented  1966    
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Subject  Legislation /Regulation  Competent  
authority  Expected date of  
adoption/ enactment  Status  Expected date of 
implementation  Translation/Copy 
submitted to 
Working Party  
Financial, banking 
and insurance 
services  Law No. 13-003/AU , 
relating to  the banking 
law repealing Law 
No. 80-07/AF of 
26 June 1980, "the 
Banking Law", regulating 
banks and financial 
establish ments  Central Bank of the 
Comoros (BCC)  2013 Adopted and enacted  2013 WT/ACC/COM/16  
Single Insurance Code of 
the CIMA Member States , 
2012,  annexed to the 
CIMA Treaty  of 
10 July 1991 Ministry of Finance  2012 Adopt ed and implemented in 
the CIMA member coun tries 2012  
 Law No.  15-002/AU 
containing certain 
provisions governing the 
exercise of offshore 
banking and financial 
activities in the Union of 
the Comoros  BCC 2015 Adopted, enacted and 
implemented  2015  
Law No. 12-011/AU 
regulating and organizing 
leasing agreements, 2012  BCC 2012 Adopted, enacted and 
implemented  2013 WT/ACC/COM/12  
BCC Instruction 
No. 2/RDC of 
17 February  1987 on 
authorized intermediaries : 
general provisions  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
BCC Instruction 
No. 5/RDC of 
17 February  1987 on the 
regulation of foreign 
exchange : provisions 
relating to  accounts open 
to non -residents  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
BCC Instruction 
No. 6/RDC of 
17 February  1987 on 
foreign travel costs : 
provisions relating to  
travellers  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12    
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Subject  Legislation /Regulation  Competent  
authority  Expected date of  
adoption/ enactment  Status  Expected date of 
implementation  Translation/Copy 
submitted to 
Working Party  
BCC Instruction 
No. 8/RDC of 
26 July 1988 on travellers' 
cheques : notices and 
instructions  BCC 1988 Enacted and implemented  1988 WT/ACC/COM/12  
BCC Instruction 
No. 9/RDC of 
26 July 1988 on travellers' 
cheques denominated in 
the units of account of the 
preferential trade area : 
transactions and 
operational procedures  BCC 1988 Enacted and implemented  1988 WT/ACC/COM/12  
BCC Instruction 
No. 10/RDC of 
16 December  1991 on 
provisions concer ning 
exports  BCC 1991 Enacted and implemented  1991 WT/ACC/COM/12  
BCC Instruction 
No. 11/RDC of 
16 December  1991 on 
provisions concerning 
imports  BCC 1991 Enacted and implemented  1991 WT/ACC/COM/12  
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