RESTRICTED  
  
WT/ACC/COM/6  
7 October  2016 
(16-5412) Page: 1/14 
Working Group of the Accession of the  
Union of the  Comoros  Original:  French  
 
  ACCESSION OF THE UNION OF THE COMOROS  
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF  
THE AGREEMENT ON CUSTOMS VALUATION  
The following communication, dated 26 September  2016, is being circulated a t the request  
of the delegation of the Union of the Como ros. 
 
_______________  
 
 WT/ACC/COM/6  
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  1.  Questions concerning Article  1: 
a. Sales between related persons:  
i. Are sales between related persons subject to special provisions?  
Reply : 
 
Sales between related  persons are covered by Article  36(1) of the 2015 Customs Code, 
which  provides: 
 
"In determining whether the transaction 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 surroun ding the sale shall be examined and the 
transaction 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 conside ring 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 ." 
 
ii. Is the f act of inte rcompany prices prima  facie considered as grounds for 
regarding the respective prices as being influenced?  
Reply : 
 
Yes, as Article  36(2) (a) of the  2015 Customs Code provides : 
 
"In a sale between related persons, the transaction value shall be ac cepted and the goods valued 
in accordance  with the provisions of Article  35 whenever the declarant  demonstrates that such 
value closely approximates to one of the following occurring at or about the same  time:  
 
(a) the transaction value in sales , between b uyers and sellers who are not related in any 
particular case, of identical or similar goods for export the customs territory. " 
 
iii. What is the provision for giving the communication of the aforementioned 
grounds in writing if the importer so requests ? (Articl e 1(2)(a)) 
Reply : 
 
Article 36(1) of the  2015 Customs Code provides : "If, in the light  of information provided by the 
declarant  or otherwise, the customs administration has grounds for considering that the 
relationship influenced the price, it shall communi cate its 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. " 
 
iv. How has Article  1(2)(b) been implemented?  
Reply : 
 
Article  1(2)(b) is implemen ted by A rticle 36(2) (a),(b) and ( c): 
 
"In a sale between related persons, the transaction value shall be accepted and the goods valued 
in accordance with the provisions of  Article  35 whenever the declarant  demonstrates that such 
value  closely approximates to one of  the following occurring at or about the same time:  
 
(a) the transaction value , in sales between buyers and sellers who are not related in any particular 
case, of identical or similar goods for export to the customs territory ; 
 
(b) the customs  value of identical goods as determined u nder the provisions of Article  38(1)(a), 
(b) or (c)  (value based on unit price) ; 
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  (c) the customs value of similar goods as determined under the provisions of Article  38.2( a), (b) or 
(c) (computed value) ." 
 
b. Price of los t or damaged goods:  
Are there any special provisions or practical arrangements concerning the 
valuation of lost or damaged goods?  
 
Reply : 
 
Yes, the Customs Code includes provisions concerning the valuation  of damaged or lost  goods . 
 
Article  23(1) and (2): 
 
(1) The tariffs levied on imports or exports shall be determined by  the condition  of the goods at 
the time of application of the Customs Tariff . 
 
(2) However, the customs service can authorize the separation of any goods which, as part of a 
single s hipmen t, have deteriorated as  a result of events occurring prior to  registration of formal 
entry . The damaged goods have either to be destroyed immediately , or re-exported or consigned 
as neces sary to a destination inside the  country, or assessed in accordance w ith their 
current  condition . 
 
2.  How has the provision of Article  4 to allow the importer an option to reverse the 
order of application of Articles  5 and 6 been implemented?  
Reply : 
 
The provision of A rticle 4 is applied as follows , pursuant to A rticle 39(1) of the 2015 
Customs  Code: "Where the customs value canno t 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 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. " 
 
3.  How has Article  5(2) been implemented?  
Reply : 
 
The following  provisions of the Customs Code  (Article 40(1)( a) and (b)) concern the 
implementation of  Article  5(2) of the  Agreement on C ustoms Valuation : 
 
"Where the customs value of imported goods cannot be determined under Articles 35 to 38, it shall 
be determined, on the basis of data available in the customs territory, using reasonable means 
consistent with the principles and general p rovisions of:  
 
(a) Article VII of the General Agreement on Tariffs and Trade;  
 
(b) the provisions of this Chapter. " 
 
These are the only provisions applicable to the implementation of Article 5(2) of the Agreement on 
Customs Valuation . 
 WT/ACC/COM/6  
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  4.  How has Article  6(2) been implemented?  
Reply : 
 
The provisions of the Customs Code concern only information that concerns the customs ser vice 
in accordance with Article  78(1)(h): 
 
Customs officials possessing at least the rank of deputy comptroller or offic er, officials having  the 
duties  of Chief of Centre, and officials responsible for collection s, may require the submission of 
papers and documents of all kinds relating to the opera tions that concern their service : 
 
(h) and, in general, from all natural or legal persons direct ly or indirectly concerned b y regular or 
irregular operations falling within the purview of the customs service . 
 
5.  Questions concerning Article  7: 
a. What provisions have been made for making value determinations pursuant to 
Article  7? 
Reply : 
 
The following pr ovisions of the 2015 Customs Code are applicable to A rticle 7 of the Agreement 
on Customs Valuation : 
 
"Where the customs value of imported goods cann ot be determined under Articles  35 to 38, it shall 
be determined, on the basis of data available in the cus toms territory, using reasonable means 
consistent with the principles and general provisions of:  
 
(a)Article VII of the General  Agreement on Tariffs and Trade. " (Article 40). 
 
b. What is the provision for informing the importer of the customs value 
determined  under Article  7? 
Reply : 
 
There is no provision in the 2015 Customs Code for informing the importer i f the customs value 
cannot be determined under Article s 1 through  6 of the Agreement on Customs  Valuation . 
 
c. Are the prohibitions found in Article  7(2) delineated?  
Reply : 
 
Article 40(2) delineates the prohibitions found in A rticle 7( 2) as follows : 
 
No customs value shall be determined under paragraph 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 domestic market of the country of exportation;  
 
(d) the cost of production, other than computed values which have been determined for identical 
or similar g oods 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.  
 WT/ACC/COM/6  
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  6.  How have  the options fo und in Article  8(2) been handled ? In the case of f.o.b. 
application, are ex -factory prices also accepted?  
Reply : 
 
In the Comoros , the customs value is calculated on a c.i.f. basis . Article 41(1)( e) provides that : 
 
In determining the customs value under Art icle 35, there shall be added to the price actually paid 
or payable for the imported goods : 
 
(e) (i) the cost of transport and in surance of the imported goods ; and 
 
(ii) loading and handling charges associated with the transport of the imported goods to th e 
place of introduction into the customs territory . 
 
7.  Where is the rate of exchange publ ished, as required by Article  9(1)? 
Reply : 
 
The exchange rate is published by the Central Bank . Where the elements received for determining 
the normal price are expresse d in a foreign currency, the  conversion shall be made at the 
official  exchange rate in force on the date when  the declaration  was lodged. 
 
8.  What steps have been taken to ensure confidentiality, as required by Article  10? 
Reply : 
 
The requirements under A rticle 10 are set out in Article  65 of the 2015 Customs Code as follows : 
 
Customs officials  and all persons required in the discharge of thei r duties or responsibilities 
to exercise any functions whatsoever on behalf of the customs administration or participat e in the 
application of the customs legislation, are subject to a duty of professional secrecy, under the 
conditions and subject to the penalties provided for in the Criminal Code . 
 
In addition, under A rticle 522: 
 
1. All persons required in t he discharge of their duties or responsibilities to participate  in the 
application of the laws and regulations on external  financial relation s are subject to a duty of 
professional secrecy . 
 
2. However, in the case of judicial  proceedings duly brought on complaint of  the Ministry of 
the Economy and Finance,  such persons cannot plead professional secrecy before the investigating 
magistrate or the courts when questioned  concerning  the subject of the complain t or 
related  matters . 
 
9.  Questions concerning Article  11: 
a. What righ ts of appeal are open to the importer or any other person?  
Reply : 
 
All judg ments handed down by the court of first instance for customs matters  may, r egardless of 
the importance of the case, be appealed to the national court of appeal.  
 
Pursuant to the 2015 Customs Code and the provisions of Article  507: 
 
1. Any person shall have the right to appeal against decisions taken by the customs authorities or 
objections  set out in a report of infringement by the customs authorities which relate to the 
application of customs legislation concerning the type, origin or value of the goods, and which 
concern him directly and individually.  
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  2. Any person who has applied to the customs authorities for a decision relating to the application 
of the customs legislation conce rning the type, origin or value of the goods  and has not obtained a 
ruling on that request within a period of thirty days shall also be entitled to exercise the right of 
appeal.  
 
3. The appeal must be lodged before the Commission de conciliation et d'exper tise douanière  
(Customs Rec onciliation and Appraisal Commission ) within a period of two months : 
 
(a) from t he notification of the administrative act adversely affecting the applicant as 
referred to in paragraph  1, that is to say, specifically, from the not ification of the decision of 
the customs authorities or the report  of infringement ; 
 
(b) from the expiry of the time limit specified in paragraph 2.  
 
b. How is he to be informed of his right to further appeal?  
Reply : 
 
Pursuant to Article  509(2) of the Customs  Code,  "The customs authorities shall inform the importer 
of this possibili ty when notifying the report of infringement ". 
 
10.  Provide information on the publication, as required by Article  12, of:  
(a) (i) the relevant national laws;  
 
 (ii) the regulations con cerning the application of the Agreement;  
 
 (iii) the judicial decision and administrative rulings of general application relating 
to the  Agreement;  
 
 (iv) general or specific laws being referred to in  the rules of implementation 
or application.  
 
Reply : 
 
All such information is published in accordance with Article  391(1) and (2): 
1. Information points shall be established to reply free of charge to reasonable requests submitted 
by natural or legal persons concerning the provisions, procedures and informatio n referred to in 
Article 39 0, and to provide the necessary forms  and documents . 
 
2. The information points shall reply to requests and provide  the forms and  documents  within an 
indicative period of forty -eight hours, which may vary  according to the complex ity or  nature of 
the request . 
 
(b) Is the publication of further rules anticipated ? Which topics would they cover?  
 
Reply : 
 
As and when further laws or regulations are published, they will be communic ated in accordance 
with Article  392(3) of the Customs Co de. 
 
11.  Questions concerning Article  13: 
a. How is the obligation of Article  13 (last sentence) being dealt with in the 
respective  legislation?  
Reply : 
 
It is dealt with as follows : "Persons entitled to lodge  detailed declarations may be authorized to  
lodge  a provisional declaration when they do not possess all the elements required for the detailed 
declaration ." (Article  146(1) of the 2015 Customs Code ). WT/ACC/COM/6  
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  b. Have additional explanations been laid down?  
 
Reply : 
 
Yes, additional explanations are given in paragraphs  2, 4, 5, 6 and  7 as follows:  
 
"This provisional declaration must contain all the particulars deemed essential by the  customs 
authorities, including  in particular the appropriate description of the goods . Persons entitled to 
lodge declarations who have lodged a provisional declaration may be authorized to examine the 
goods and take samples in order to complete their declaration.  
 
Persons  entitled to lodge declarations must  complete the provisional declaration within the time 
limit laid down by the Min ister for Finance and the B udget . This provisional declaration then 
becomes the definitive declaration.  
 
Removal of the goods is authorized only if the provisional  declaration is completed within the ti me 
limit mentioned in paragraph  4. 
 
However, notwithstanding par agraph  5, the customs authorities may authorize removal of the 
goods  where the declarant has provid ed a guarantee  deem ed sufficient by the customs authorities 
for the payment of the unpaid duties and charg es. In this case, the applicable duties and charg es 
must be paid within the time limit prescribed  in the Order of t he Minister  for Finance and 
the Budget . 
 
Where the customs authorities have authorized a person to lodge a provisional or incomplet e 
declaration, they may suspend or cancel  that authorization if it is shown that the person concerned 
has not fulfilled the conditions of this Code ." 
 
12.  Questions concerning Article  16: 
a. Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to ho w the customs value 
was determined?  
Reply : 
 
In the national legislation, where the importer has provided  information to the customs authorities  
containing grounds for considering that the price  has been influenced , the importer may be 
informed in writing i f he so request s (Article 36(1)). 
 
b. Are there any further regulations concerning an abovementioned request?  
Reply : 
 
Yes, there are further regulations concerning such requests, pursuant to A rticle 85 of the 
Customs  Code, as follows : 
 
"Prior to any decision taken pursuant to  the Customs Code or its  implementing provisions  which is 
unfavourable or notifies a customs  debt, a document shall be  addressed to the person concerned 
in which the customs administration informs him : 
 
(d) that he has the possibility of s ubmitting his comments within a period of thirty days from the 
notification or the receipt  of this document ." 
 
13.  How have the Interpretative Notes of the Agreement been included?  
Reply : 
 
The Interpretative Notes have been included as follows : WT/ACC/COM/6  
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  For the General  Note : 
- The sequential application of valuation methods  is included in S ection 4 of the 2015 Customs  
Code defining the "value of goods ": (1) Upon importation : Articles 35, 36, 37, 38, 39, 40, 41  
and 42 of the Customs Code ; (2) Upon exportation : Article 43 of the  2015 Customs Code . 
- The use of generally accepted accounting principles  is accepted in accordance with 
the OHADA  Uniform Act  to which the Union of the Comoros  refers in relation to applicability 
of accounting principles . The national legislation d oes not specify the  accounting principle to 
be applied pursuant to the Customs Valuation Agreement . 
Note to Article 1 : 
The following is included in  Articles  37(1) and (2) and Article  42 of the 2015 Customs Code : 
"The price actually paid or payable is the t otal payment mad e or to be made by the buyer to  or for 
the benefit of the seller for the imported goods and includes all payments made or to be made as a 
condition of sale of the imported goods by the buyer to the seller or by the buyer to a third party 
to satisfy an obligation of the seller . The payment need not necessarily take the form of a transfer 
of money . Payment may be made by way of letters of credit or negotiable instrument and may be 
made directly or indirectly.  
 
Activities, including marketing a ctivities, undertaken by the buyer on his own account, other  than 
those for which an ad justment is provided in Article  41, are not considered to be  an indirect 
payment to the seller, even though they might b e regarded as of benefit to the  seller or have be en 
undertaken by agreement with the sell er, and their cost shall not be  added to the price actually 
paid or payable in determinin g the customs value of imported  goods. " 
 
Provided that they are shown separately from the price actually paid or payable, the f ollowing shall 
not be included in the customs value:  
a. charges for the transport of goods after their arrival at the place of introduction into the 
customs territory;  
b. charges for construction, erection, assembly, maintenance or technical assistance, 
undertak en after importation of imported goods such as  industrial plant, machinery 
or equipment;  
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 has 
been made in writing and where required, the buyer can demonstrate that:  
i. such goods are actually sold at the price declare d as the price actually paid 
or payable ; and 
ii. the cl aimed rate of interest does not exceed the level for such transactions prevailing 
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 importation or sale of the  goods.  WT/ACC/COM/6  
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  Note to A rticle  2: 
The following is included in  Article  40(1) and (2) of the 2015 Customs Code : 
"1. Where the customs value of imported goods cann ot be determined under A rticles  35 to 38 , 
it shall be determined, on the basis of data available in the customs territory, using reasonable 
means consistent with the principles and general provisions of:  
 
a. Article  VII of the General Agreement on Tariffs and Trade;  
b. the provisions o f this Chapter.  
2. No customs value shal l be determined under paragraph  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 domestic market of the country of exportation;  
d. the cost of production, other than computed values which have been determined for 
identical or similar g oods in accordance with Article  38(2)(d);  
e. prices fo r export to a country not forming part of the customs territory;  
f. minimum customs values ; or 
g. arbitrary or fictitious values. " 
Note to Article  3: 
The following is included in  Article 42 of the 2015 Customs Code : 
"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 after their arrival at the place of introduction into the 
customs territory;  
b. charges for construction, erection, assembly, main tenance or technical assistance, 
undertaken after importation of imported goods such as industrial plant, machinery 
or equipment;  
c. charges for interest under a financing arrangement entered into by the buyer and 
relating to the purchase of imported goods, i rrespective of whether the finance is 
provided by the seller or another person, provided that the financing arrangement has 
been made in writing and where required, the buyer can demonstrate that:  
i. such goods are actually sold at the price declare d as the p rice actually paid 
or payable ; and 
ii. the claimed rate of interest does not exceed the level for such transactions prevailing 
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 cu stoms territory;  
e. buying commissions;  WT/ACC/COM/6  
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  f. import duties or other charges payable by reason of the importation or sale of 
the goods. " 
Note to Article 5 : 
The following is included in  Article  42 of the Customs Code : 
"Provided that they are shown separately from th e price actually paid or payable, the following 
shall not be included in the customs value:  
a. charges for the transport of goods after their arrival at the place of introduction into the 
customs territory;  
b. charges for construction, erection, assembly, mainte nance or technical assistance, 
undertaken after importation of imported goods such as industrial plant, m achinery 
or equipment;  
c. charges for interest under a financing arrangement entered into by the buyer and 
relating to the purchase of imported goods, irr espective of whether the finance is 
provided by the seller or another person, provided that the financing arrangement has 
been made in writing and where required, the buyer can demonstrate that:  
i. such goods are actually sold at the price declare d as the pri ce actually paid 
or payable ; and 
ii. the claimed rate of interest does not exceed the level for such transactions prevailing 
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 cust oms territory;  
e. buying commissions;  
f. import duties or other charges payable by reason of  the importation or sale of 
the goods ." 
Note to A rticle  6: 
The following is included in  Article 39(2)(d): 
(d) Computed value shall consist of the sum of:  
i. the cost or valu e of materials and fabrication or other p rocessing employed in 
producing the imported goods;  
ii. an amount for profit and general 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 expenses set out  in Article  41 (i)(e)  (charges for the 
transport and insurance of the imported goods and for handling associated  with the 
transport of t he imported goods  to the place of introduction of the goods into the 
customs territory ). 
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  Note to Article  7: 
The following is in cluded in  Article  40: 
1. Where the customs value of imported goods cann ot be determined under Articles  35 to 38, 
it shall be det ermined, on the basis of data available in the customs territory, using reasonable 
means consistent with the principles and general provisions of:  
 
a. Article  VII of the General Agreement on Tariffs and Trade;  
b. the provisions of this Chapter.  
2. No customs val ue shal l be determined under paragraph  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 pr ice of goods on the domestic market of the country of exportation;  
d. the cost of production, other than computed values which have been determined for 
identical or similar g oods 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 . 
Note to Article  8: 
The following is included in Article  41: 
"1. In determining t he 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;  
ii. the cost of containers which ar e 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 
supplied directly or indirectly by the buyer fr ee-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. materials, components, parts and similar items i ncorporated 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;  WT/ACC/COM/6  
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  iv. engineering, development, artwork, design work, and plans and sketches undert aken 
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 include d 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 t he 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 introduction 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 Chap ter, 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. Notwithstanding paragraph  1(c): 
a. charges for the right to reproduce the imported goods in the cu stoms 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 for the right to distribute or resell the imported goods shall 
not be added to the price actual ly 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. " 
Note to Article  9: 
The following is included in A rticle 50 of the Customs Code:  
"Independently of the obligatio ns under this  Code, importers, exporters and travellers must 
comply with the foreign trade and fore ign exchange regulations ." 
Note to Article 11 : 
The following is included in Articles  507 and 509 of the Customs Code : 
"1. Any person shall have the right to appeal against decisions taken by the customs authorities 
or objections  set out in a report of infringement by the customs authorities which relate to the 
application of customs legislation concerning the type, origin or val ue of the goods, and  which 
conce rn him directly and individually.  
2. Any person who has applied to the customs authorities for a decision relating to the 
application of the customs legislation concerning the typ e, origin or value of the goods and has not 
obtained a ruling on that request  within a period of thirty days shall also be entitled to exercise the 
right of appeal.  
3. The appeal must be lodged before the Commission de conciliation et d'expertise douanière  
(Customs Rec onciliation and Appraisal Commi ssion) within a period of two mon ths: WT/ACC/COM/6  
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  a. from the notification of the administrative act adversely affecting the applic ant 
as referred to in paragraph  1, that is to say, specificall y, from the notification of 
the decision of the customs authorities or the report of infringement ; 
b. from the exp iry of the time limit specifie d in paragraph  2. 
1. Where objection s concerning the type, origin or value of the goods are raised after the 
goods have cleared  customs or in the course of controls and inspections carried out by the 
customs authorities, eithe r party may, during the two months following notification of the report  of 
infringement, appeal to the Customs Reconciliation and Appraisal  Commission , in accordance with 
Article s 25, 26, 35, 43 and 161 above . 
2. The customs authorities shall inform the de clarant  of this possibility when notifying the 
report of infringement.  
3. Objection s shall be lodged in the form of a request  addressed to the President of the 
Customs Rec onciliation and Appraisal Commission . 
4. The request shall be signed by the applicant  or his representative, and shall contain the 
names, status and domicile, an indication of the challeng ed decision and an account of the facts 
and legal grounds on which it is based . It shall be accompanied by  the doc uments and  where 
necessary samples necessary for the consider ation of the appeal . 
5. Where the declarant lodges the request , the President of the Customs Rec onciliation 
and Appraisal Commission shall address a copy of the request to the Director -General of  Customs,  
who shall submit his comments  thereon to  the secret ary of the Commission  together with the 
documents  and samples  that served as the basis for the challeng ed classification or assimilation.  
6. The Customs Rec onciliation and Appraisal Commission shall rule on the  appeal in accordance 
with the provisions of Article  513 below ." 
Note to Article  15: 
The following is included in Article  38 of the Customs Code  2015: 
1. Identical goods means goods which : 
a. are the same in all respects, including physical characteristics, quality and reputation, 
except for minor differences in appearance which do not affect the value of the goods;  
b. were produced in the same country as the goods being valued ; and 
c. were produced by the same person or on behalf of the same person as the goods being 
valued, except in the  case of imported goods for which engineering, development, 
artwork, design work, and plans and sketches carried out in the Union of the Comoros 
were supplied directly or indirectly by the buyer without charg e or at  a reduced cost and 
used during the produ ction and sale for export of the imported  goods.  
2. Similar goods  means goods which:  
a. closely re semble the goods being valued in terms of materials, component s, parts and 
characteristics and are  functionally and commercially interchangeable with the goods 
being valued , having regard to  the quality  and reputation of the goods ; 
b. were produced in the same country as the goods being valued;  WT/ACC/COM/6  
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  c. were produced by the same person or on behalf of the same person as the goods being 
valued, except in the case of imported g oods for which engineering, development, 
artwork, design work, and plans and sketches carried out in the Union of the Comoros 
were supplied directly or indirectly by the buyer without charge or at  a reduced cost and 
used during the production and sale for export of the imported  goods.  
14. How have the provisions of the Decision on the T reatment of Interest Charges 
in the Customs Value of Imported Goods been implemented?  
 
Reply: 
Under  Article 41(b)(i) of the 2015 Customs Code, charges for interest are distin guished from the 
price actually paid or payable for the goods, unless  the rate of interest  (discounts or rebates)  does 
not exceed the prevailing level.  
15. For those countries applying paragraph  2 of the Decision on the Valuation of 
Carrier Media Bearing S oftware for Data Processing Equipment, how have the provisions 
of this paragraph been implemented?  
 
Reply: 
 
In accordance with Article 42(c) of the 2015 Customs Code , the total invoice value (value of the 
carrier and value of the software) is used to deter mine the customs value of carrier media for u se 
in data processing equipment.  
 
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