RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SAM/8 
16 June 2008 
 (08-2808) 
Working Party on the 
Accession of Samoa Original:   English 
 
 
  
ACCESSION OF SAMOA  
Additional Questions and Replies
 
 
 The following submission, dated 6 June 2008, is being circulated at the request of the 
Government of Samoa. 
_______________  WT/ACC/SAM/8 
 Page i 
 
 
  TABLE OF CONTENTS 
II. ECONOMIC POLICIES..........................................................................................................1  
- Foreign Exchange and Payments ............................................................................................1  
- Investment Regime.............................................................................................................. ......1  
- State Ownership and Privatization .........................................................................................4  
- Pricing Policies ............................................................................................................... ...........7  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ......................................8  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................11  
- Trading Rights ................................................................................................................. .......11  
A. IMPORT REGULATION......................................................................................................14  
- Customs tariff................................................................................................................. .........14  
- Other duties and charges....................................................................................................... .15 
- Tariff rate quotas, tariff exemptions.....................................................................................15  
- Fees and charges for services rendered.................................................................................16  
- Application of internal taxes to imports ...............................................................................17  
- Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............18  
- Customs valuation.............................................................................................................. .....21  
- Rules of origin ................................................................................................................ .........26  
- Preshipment inspection ......................................................................................................... .27 
- Anti-dumping, countervailing duties, safeguard regimes ...................................................28  
B. EXPORT REGULATIONS ...................................................................................................29  
- Export rest rictions ............................................................................................................ ......29  
- Export subsidies ............................................................................................................... .......29  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .........................29  
- Industrial policy, including subsidies....................................................................................29  
- Sanitary and phytosanitary measures...................................................................................32  
- Trade-related investment measures ......................................................................................33  
- State-trading entities......................................................................................................... ......33  
- Transit........................................................................................................................ ..............34  
- Agricultural policies.......................................................................................................... ......35  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................35  
VI. POLICIES AFFECTING TRADE IN SERVICES..............................................................36  
VII. TRANSPARENCY .................................................................................................................37  
- Publication of information on trade......................................................................................37  
VIII.  TRADE AGREEMENTS .......................................................................................................38  WT/ACC/SAM/8 
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  ANNEX 1 ........................................................................................................................ ......................39  
ANNEX 2 ........................................................................................................................ ......................40  
ANNEX 3 ........................................................................................................................ ......................42  
ANNEX 4 ........................................................................................................................ ......................46   WT/ACC/SAM/8 
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  II. ECONOMIC POLICIES 
- Foreign Exchange and Payments Question 1 Paragraph 15:  We support the commitment on Article XVIII provided for this section. 
Answer:
 
Agreed. 
- Investment Regime 
Question 2 Paragraph 18:  We would urge Samoa to establis h clear and transparent criteria for restricted 
and reserved activities, as well as clear lists setti ng out these activities.  We would also like to 
stress that activities reserved to domestic natural of legal persons only should be well justified 
and the system should not lead to undue discri mination of foreigners in various areas.  We 
welcome the information from Samoa that it is in  the process of setting up the lists of reserved 
and restricted activities and their criteria, and wo uld be happy to have an estimated timetable 
for conclusion of this process. 
Answer:
 
Samoa is currently in the process of reviewing their Foreign Investment Act 2000 and its draft 
regulations.  Reserved and restricted list along with th e development of set criteria for this list are part 
of the current revision.  
In light of the above, the Ministry of Commerce,  Industry and Labour (MCIL) has sought technical 
assistance from the Foreign Investment Advisory Services (FIAS) and the World Bank to carry out 
this important review. In this connection, a field mission by two FIAS consultants came to Samoa at 
the end of March 2007 to conduct the review.  Members from both private and public sector 
organizations were directly appr oached and consulted by FIAS during the review to obtain their 
collective views on the Foreign Investment legi slation and its implications on the business 
environment of the country.  MCIL is now awaiting the outcome of the review.  
There are no special requirements needed for foreign investors and as far as MCIL is concerned, all 
investors whether local or foreign are treated equal. 
The draft reserved and restricted lists would be attached as schedules under the Act and may be 
amended by Regulations. 
An estimated timetable for remaining activities of the review is as follows: 
No. Activity Completion 
1. Incorporate FIAS Recommendatio ns where appropriate Complete 
2. Submit instructions to the Office of the Attorney General to amend the Act (legal 
drafting)  April 2008 
3. Bill received from AG end May 2008 
4. Circulate Bill to stakeholders for comments (Public Forum to discuss and finalise 
comments as received)  early June 2008 WT/ACC/SAM/8 
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  No. Activity Completion 
5. Submit Bill to Cabinet for endorsement end June 2008 
6. Bill submitted to Parliament for consideration and approval September 2008 
 
Question 3 
We thank Samoa for the updated information in th is section and for the information that the 
criteria for inclusion and exclusion of a business ac tivity in the reserved and restricted lists were 
being developed as part of the review of the Restri cted List of Activities (paragraphs 16 and 18).  
We would be grateful for advice on the status of the review and when it might be completed. 
Answer:  
Refer to Question 2 above. 
Question 4 
We appreciate the information Samoa has provi ded concerning land ownership and access of 
land by foreigners.  We note Samoa states in pa ragraph 21 that applications could only be 
refused if they ran counter to the public interest.  We would be interested in clarification as to 
whether there are any specific criteria relating to th e public interest test.  It would be useful to 
add this information to the Working Party Report when it is revised. 
Answer:  
There are no specific criteria relating to the public inter est test.  The notion of public interest refers to 
what is legally and morally right in accordance with the law as well as traditional and customary 
practices of the people in the vicinity of the land.  The impacts of any proposed development on the natural environment is also a consideration for publ ic interest vs. that of the individual or company 
proposing a project/development. 
Question 5 
Paragraph 18:  Please give more information on the review of the Restricted List, and on the 
status of its revision and the development of cri teria for generating the list.  Please provide 
information for the Working Party Report text on the sectors listed where special requirements for foreign investors exist¸ and on the requirements. 
Answer:
 
Refer to response to Question 2 above. Question 6 Paragraph 19:  Please describe in the Draft Work ing Party Report text any opportunities for 
public comment on proposals to expand or amend the Restricted List sectors or requirements 
prior to their enactment. 
Answer:
 
Once there is a proposal to amend or expand the reserv ed and restricted list of activities, the Ministry 
will call a special meeting with all its stakeholders  to discuss the proposal.  The stakeholders include 
Government ministries (Ministry of Finance, Atto rney Generals Office, Central Bank of Samoa,  WT/ACC/SAM/8 
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  Ministry of Revenue, Ministry of Agriculture and Fisheries, Ministry of Justice and Courts 
Administration, Ministry of the Prime Minister and Cabinet, Ministry of Natural Resources and Environment, Ministry of Foreign Affairs and Trade, Samoa Tourism Authority) and private sector organizations (Samoa Chamber of Commerce, Sa moa Association of Manufacturers and Exporters, 
Women in Business Development Inc) as well as Civil Society.  
The proposal will also be presented to the Tr ade, Commerce and Industry Development Board 
(TCIDB) which has the mandate to deal with tr ade, commerce and industry development issues for 
the private sector.  The TCIDB is chaired by the Minister of Commerce, Industry and Labour with the 
membership comprised of the Ministries of Agriculture; Communications and Information 
Technology; Finance; Foreign Affairs and Trade; Natural Resources, Envir onment and Meteorology; 
Revenue;  Works, Transport and Infrastructure;  Prime Minister and Cabine t;  Commerce, Industry 
and Labour; and Tourism. In add ition to four private sector representatives, the TCIDB also has 
private sector organization representatives from th e Small Business Enterprise Centre;  Samoa 
Association of Manufacturers and Exporters, Samo a Chamber of Commerce Inc., and Agricultural 
Exporters.  
If an amendment to the restricted or reserve d list is needed, consultations on the proposed 
amendments will continue with stakeholders.  A Ca binet Submission is then prepared by MCIL to 
seek Cabinet endorsement of the proposed amendments.  Cabinet approval will include instructions to 
all relevant Government Ministries to work on the legislative process to amend the list.  The Office of 
the Attorney General will normally work on drafting an amendment to the legislation to reflect the 
proposed amendments to the lists based on instru ctions from the MCIL.  A copy of the draft is 
provided to the MCIL for its comments and approval.  Several drafts may be required until the MCIL 
is agreeable to a final draft to be submitted to Cabinet for endorsement.  
Once Cabinet approves, the Bill is then passed to the Legislative Assembly for its consideration and in 
accordance with Parliamentary pro cess.  After the second reading of the Bill in Parliament, it is then 
submitted to a Parliamentary Select Committee for its scrutiny.  The Clerk of the Legislative 
Assembly publishes a notice in the Gazette (Savali) to notify the dates the Committee is sitting for any 
interested person(s) to attend and make any submis sions on the Bill.  Copies of the Bill may be 
obtained from the Legislative Assembly.  
After the Committee's deliberations and consideration of any issues regarding the Bill, it submits a 
report to Parliament for its consideration.  Par liament will scrutinise and debate until the Bill is 
passed. Once passed, the Bill is then provided to the H ead of State for his assent.  The Act then comes 
into force on the date that it is supposed to commence. 
Question 7 
Paragraph 23:  Does Samoa now have informat ion on the volume/value of direct foreign 
investment in its economy? 
Answer:
 
The Foreign Investment Act 2000 requires all appli cants to indicate on their "foreign investment 
certificate application" the initial working capital for their proposed activity/project.  The Ministry of 
Commerce, Industry and Labour (MCIL) has a data base in which all approved foreign investment 
businesses are recorded.  The initial working capital (b y sector) as recorded in the database since 2000 
is presented in the Table in Annex 1.  
The database is operating and accessible although we  are still experiencing some minor technical 
difficulties which the team is workin g towards resolving;  such as categorizing companies into active WT/ACC/SAM/8 
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  and non active operators etc.  "Non active" in this case means companies that are no longer 
operational.  
- State Ownership and Privatization 
Question 8 
Paragraphs 25:  Samoa did not pr ovide information on its State-owned firms in its responses to 
questions in WT/ACC/SAM/6.  As a con sequence, we have follow up questions. 
Concerning State-owned firms: - Please confirm that there are no restrictions on the establishment of domestic or foreign-
owned competitors to the remaining State-owned enterprises, e.g., firms that would 
compete directly with the Agriculture Sto re Corporation, Computer Services Limited, 
the Samoa Trust Estates Corporation, Hellaby Samoa, or the Samoa Forest Corporation; 
- Please describe what these firms produce/se ll and the existing competition to these 
firms; and 
- Please indicate how Samoa's ownership control in these firms is manifested, e.g., in the 
board of directors?  By management control?  Through shareholder voting?  
Answer:
 
There are currently no restrictions on the establishm ent of domestic or foreign-owned competitions to 
the remaining State-owned enterprises.  Majority of  the investment sectors are open to both local and 
foreigners with the exception of those activities re served for local citizens only namely:  sawmilling, 
retailing, rental cars, buses and taxis. 
State-owned 
enterprises (100% 
owned by 
Government)  Comment Product/Service Competitor 
Agriculture Store Not 
privatised Candidate for 
privatization. Agricultural pesticides 
and tools used for 
farming; hardware 
items. 1 local competitor 
in farm supplies 
(Farm Supplies 
Ltd). 
Electric Power Corporation (EPC) Not 
privatised Electricity Generation 
will be opened to the 
private sector over the 
next 2 years. Generation, 
transmission 
distribution and sale of 
electricity. Natural monopoly. 
The EPC Act 1980 
does not prohibit 
competition. 
Polynesian Ltd Not 
privatised Candidate for 
privatization. Air travel between 
Samoa and American 
Samoa. 2 competitors: 
Samoa Express and 
Inter-Island Air. 
SamoaTel Not 
privatised Will be privatized 
within the next 2 years 
(By 30 June 2009). Provision of fixed-line 
telephone, mobile and internet services. monopoly for fixed 
line telephone 
services; Mobile 
services competitor: 
Digicel; Internet 
services competitor: 
Computer Services 
Ltd, iPasifika.net; 
LeSamoa.net.  WT/ACC/SAM/8 
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  State-owned 
enterprises (100% 
owned by 
Government)  Comment Product/Service Competitor 
Samoa Shipping 
Corporation Not 
privatised Strategic business of 
Government. No plans 
to privatize. Provision of inter-
island sea transport 
between Upolu and 
Savaii. No competitors. 
Samoa Shipping 
Services Not 
privatised Candidate for 
privatization (within 
the next 2 years). Freight agency, 
seafarer / crew management services 
and management of the 
MV Forum Samoa II vessel (currently 
chartered by the Pacific 
Forum Line). Freight services 
competitors: Betham Brothers 
Enterprises, 
Transam, Pacific Forum Line, Apia 
Haulage (and other 
small local freight companies). No 
local competition in 
seafarer / crew management. 
Samoa Water Authority Not 
privatised Strategic business of 
Government.  No 
plans to privatize. Harvest, treat and 
reticulate water supply 
throughout Samoa. Natural monopoly - 
open to 
competition. No 
direct competition.  Some rural 
communities 
operate their own 
water supply.  
Note: there are 
many local bottled 
water business 
operators. 
Samoa 
Broadcasting 
Corporation Not 
privatised  Will be privatised by 
end 2008. Television and radio 
services. Television services 
competitors: TV3 
and Laufou Station; 
Radio competitor: Radio Polynesia 
Ltd. 
MINORITIES (less than 50% owned) 
Polynesian Blue Not 
Privatised Joint venture between 
Government and 
Virgin Blue formed in 
October 2005. (International) Air 
Transport services. Air New Zealand 
(Air Pacific). 
Hellaby Samoa  Privatised  corned beef, salted beef 
briskets, sausages. competes with 4 - 5 
local butcheries in 
the production of salted beef and 
sausages; No local 
corned beef competitors. 
National Pacific 
Insurance Privatised    
Samoa Breweries 
Limited Privatised    WT/ACC/SAM/8 
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  State-owned 
enterprises (100% 
owned by 
Government)  Comment Product/Service Competitor 
Computer Services 
Limited Privatised  Internet Service 
Provider; computer 
hardware retail and 
related services. Local competition: 
: LeSamoa.net; 
iPasifika.net; Datec 
company Ltd. 
Telecom Samoa Cellular Ltd Privatised    
 
It should be noted that Government has sold all of  its minority shareholdings in Computer Services 
Limited (sold in 2004), Hellaby Samoa Ltd (sold in 2006) and Telecom Samoa Cellular Ltd (sold in 
January 2007).  Samoa Forest Corporation has not  been in operation since 2004, and Government has 
approved its liquidation in 2005.  However, due to so me legal matters which required to be resolved 
prior to liquidation, the liquidation is not yet completed.  
Agriculture Store Corporation is a wholly-owned Government corporation, selling farm and fishing 
products and supplies, and has enjoyed a duopoly  licensing arrangement with another private 
competitor to sell pesticides and chemicals (for farming). 
The Government's control of its ownership on all its wholly and pa rtially owned enterprises is through 
its board representative on the Board of Directors of these entities. 
Other State-owned bodies include the: - Samoa Airport Authority (SAA) - Management of  Samoa's one international airport. SAA is 
mandated to establish, improve, maintain, operate and manage aerodromes and services and 
facilities in connection with the operation of any aerodrome or with the operation of aircraft 
engaged in civil aviation (Airport Authority Act 1984); 
- Development Bank of Samoa (DBS) - The DB S is mandated under the Development Bank Act 
1974 to promote the expansion of the Samoan economy through the economic and social advancement of the people of Samoa. This is by way of giving financial, technical, and advisory 
assistance in its discretion to any enterprises in Samoa.  The DBS makes provides access to 
finance largely for agricultural / business development.  Some of the funds come from ADB for specific projects; 
- Samoa Housing Corporation (SHC) - SHC was established after tropical Cyclone Ofa 
destroyed many homes in early 1990.  Mandated under the Housing Corporation Act 1990, the principal function of the Corporation is to lend money on mortgage or other security to such 
persons as it deems fit to assist any such person to erect, renew, repair, extend, purchase or 
otherwise acquire a home for the personal occupation of himself or herself or his or her family, or to assist him or her in the acquisition of land upon which he intends to erect a home for such 
personal occupation; 
- Samoa Trust Estates Corporation (STEC) - STEC is the Trustee of all Samoan land returned 
by the German Government after colonisation of  Samoa in the early 1900s.  Mandated by the 
Samoa Trust Estates Corporation Act 1977, STEC is to control, manage, and develop land as 
trustee for and on behalf of the people of Samoa; and to ensure the efficient and prudent agricultural, horticultural, pastoral, industrial, commercial or other development of its lands, assets and other enterprises; 
- Samoa Land Corporation (SLC) -SLC was esta blished in 1992 to specifically develop and 
lease some of the STEC land to the business community.  Note:  STEC and SLC now have similar roles. There may be plans to merge the two authorities; and  WT/ACC/SAM/8 
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  - Samoa Ports Authority (SPA) - Ports Authority Act 1998. SPA is tasked with the provision, 
management and maintenance of adequate and efficient port services, facilities and security in 
ports and approaches.  
Question 9 
Table 2:  Please indicate, e.g., in paragraphs 25 or 26, how Samoa's plans for completing its 
2001-2002 privatization programme are progressing. 
Answer:  
The 2001 - 2002 privatisation programme is comple ted except Samoa Forest Corporation due to 
reasons explained earlier.  However, a new privati sation programme is being implemented with a new 
strategy being adopted.  In 2003, a policy on perfo rmance, ownership and di vestments was approved 
and adopted.  This policy defines the role of Govern ment to concentrate on its core strategic business 
whilst divest itself from non-strategic activities that could be provided by the private sector.  Each 
privatisation will be on a case by case basis, a nd that a scoping study of the operating and legal 
environment of each enterprise is done before any decision is made.  Scoping studies for Samoa 
Broadcasting Corporation, Agriculture Store Corporation and Samoa Shipping Corporation are 
completed with privatisation of these entities now in the pipeline.  The scoping study of SamoaTel Ltd 
has been completed. A decision on when a nd how to privatise has not been made.  
Please find attached in Annex 2: - Table 1:  List of Samoa's State-Owned Enterprises and Government Investments (as of 
June 2007); and 
- Table 2:  Corporatization and Privatization (1998 - 2007). 
- Pricing Policies 
Question 10 We can agree with removing brackets in paragraph 30. 
Answer:
 
Noted. 
Question 11 
Paragraph 29:  Please specify in the draft Work ing Party Report text the base price to which 
the price control mark up is applied for domestic  and for imported goods.  For example, is the 
mark up applied to the ex-factory price of domestic  goods, or to the wholesale price?  What is 
the comparable base pric e for imported goods? 
Answer:  
Mark-up is applied to the ex-factory price of  domestic goods, at wholesale and retail levels. 
Comparably, the mark-up is applied to  the landed price of imported goods.  WT/ACC/SAM/8 
Page 8 
 
 
  Question 12 
Table 3: Per the response to Question 15 in  WT/ACC/SAM/6, please confirm in the Working 
Party Report text that the price controls/mar k ups listed in Table 3 are applied equally to 
domestic and imported products, e.g., including beer and tobacco products.   
Answer:  
Confirmed. 
Question 13 
Paragraph 30:  We suggest that the following  phrase be added to the draft commitment:  
"...including price or mark up levels, and any ch anges to this list or price controls applied."  
Answer:  
Suggestion adopted.  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
Question 14 We can agree with removing brackets in paragraph 41. 
Answer:
 
Refer to Question 16. 
Question 15 
We note that Samoa in paragraph 45, states that  new laws are being amended and developed to 
ensure consistency with WTO requirements, and would be interested in an update on how this 
is progressing. 
Answer:  
The Dumping and Counterveiling Duties Bill and Geogr aphical Indications Bill are with Cabinet.  
These should be submitted to Parlia ment before the end of 2008. 
Question 16 
Judicial, arbitral or administrative tribunals and procedures. 
Paragraphs 37-40:  We appreciate the additional information on the process of taking a case to 
the Ombudsman. 
- We still do not understand why someone appealing a customs decision, including 
customs valuation, classification, or applicatio n of duties, charges and taxes, would find 
it useful to seek an Ombudsman's ruling rather than statutory administrative or judicial processes.  The current Working Party Repo rt text is not clear on this point. 
- In addition, we seek specific informatio n on the recourse available to importers and 
exporters for administrative and/or judi cial appeal, e.g., in customs cases.  WT/ACC/SAM/8 
 Page 9 
 
 
  Answer:  
The Ombudsman is not directly linked to administrative appeals for decisions made by the Comptroller or 
the Minister for Revenue.  The Ombudsman usually deals with complaints made against members of the public service in the performance of  their official duties.  The Omb udsman does not usually deal with 
Customs matters.  In recent years,  the types of complaints investig ated by the Ombudsman in which the 
Ombudsman has issued a public report relates to a sexual harassment complaint in the work environment.  It appears that complaints that are usually filed with the Ombudsman are of a personal nature.  It is highly unlikely that a person aggrieved by a decision of th e Comptroller would consider filing a complaint with 
the Ombudsman. 
Section 11(1) of the Komesina of Sulufaiga (Ombud sman) Act 1988 sets out the principal functions of 
the Ombudsman being to investigate any deci sion or recommendation made (including any 
recommendation made to a Minister of Cabinet), or  any act done or omitted, relating to a matter of 
administration and affecting any person or body of person s in his or her or its pers onal capacity, in or by 
any Government Ministry or organization, or by any of ficer, employee or member  thereof in the exercise 
of any power or function conferred on him or her by any enactment. 
Section 11(2) of the Komesina of Sulufaiga (Ombudsman) Act 1988 further provides that the 
Ombudsman may make any such investigation either on a complaint made to him or her by any person or 
his or her own motion;  and where a complaint is so made he or she may commence any such investigation notwithstanding that the complaint ma y not on its face be against any such decision, 
recommendation, or act as aforesaid. 
However, the functions of the Ombudsman is limite d by section 11(6) of the Komesina of Sulufaiga 
(Ombudsman) Act 1988 where it specifically provid es that the Ombudsman is not authorised to 
investigate any decision, recommendation, act, or  omission in respect of which there is, under the 
provisions of any enactment, a right of  appeal or objection, or a right to  apply for a review, on the merits 
of the case, to any Court, or to any tribunal constitu ted by or under any enactment, whether or not that 
right of appeal or objection or application has been exercised in the particular  case, and whether or not 
any time, prescribed for the exercise or that right has expired, amongst other matters. 
There are currently no general rights of appeal to  decisions made by the Comptroller except in 
specific areas such as Customs Valuation, Registration on the Import and Export Electronic Processing System and Administrative Penalties. 
Customs Valuation:  An administrative appeal process is provided for under Regulation 10 of the 
Customs Valuation Regulations 1998.  If the Importer is not satisfied with the Comptroller's valuation 
determination, the Importer may file a written appeal  to the Comptroller with in 14 days accompanied 
with a fee of SAT$100 (US$35).  The Comptroller is then required to make a written decision to this 
objection.  If the Importer is still not satisfied with  this subsequent decision, the Importer can then 
lodge a further appeal to the Minister for Revenue within 28 days of receipt of the Comptroller's 
written decision. 
Origin:  The Minister may make final decisions on cer tain matters of Origin.  Pursuant to Section 134 
of the Customs Act 1977, in terms of fishing, wha ling and other natural produce of the sea, anything 
done on board a ship of any country shall be deemed  to have been done in that Country and should 
any questions arise as to what Country a ship belo ngs to, the question shall be determined by the 
Minister, whose decision shall be final. 
Registration on the Electronic Processing System:  Under the Customs (Computer Entry Processing 
System) Regulations 1998: WT/ACC/SAM/8 
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  - Regulation five provides that the Comptroller may reject applications by individuals who 
wish to become registered users of the Co mputer Entry Processing System.  An applicant 
whose application has been rejected may within  20 working days after notification of the 
decision, appeal in writing to the Minister.  The Decision of the Minister shall be final.  The 
fee for such an appeal is SAT$100 (US$35); and 
- Regulation eight provides that the Comptroller may cancel the registration by giving notice in 
writing to a registered user.  A registered user whose registration has been cancelled and who is dissatisfied with the decision of the Comptroller may upon payment of a $100 fee and within 20 working days after the date on which th e notice is given, appeal this cancellation to 
the Minister.  The decision of the Minister shall be final. 
Administrative penalties: Under Regulation 25 of the Customs (Computer Entry Processing System) 
Regulations 1998, the Comptroller can impose an  administrative penalty of SAT$500 (US$175) or 
25 per cent of the value of the goods entered not  exceeding a value of $2,500 (US$675) where the 
Comptroller is satisfied that an entry of goods pur suant to the Customs Acts and Regulations made 
thereunder contains an error or omission and that as a result, import duty has not been paid or declared 
for payment or that the information required h as not been submitted or the entry is otherwise 
materially incorrect.   
The Comptroller may give notice in writing to the person who made the entry stating that unless, 
within seven days (or such lesser or longer peri od as the Comptroller may in any particular case 
direct) after the date on which notice is given, that  person satisfies the Comptroller that the person is 
entitled to be exempted from the imposition of a penalty under Regulation 27, the Comptroller will 
issue a penalty notice. 
Regulation 27 provides that a person is not liable to the imposition of a penalty under Regulation 25, 
if that person has voluntarily disclosed the error or omission to the Comptroller either before the 
goods have been removed from Customs control or before the Comptroller has notified the person 
that: 
- The goods to which the entry related have b een selected for examination by the Customs 
services; 
- Documentation is required to be presented to the Customs services in relation to that entry; 
and 
- The Customs service's intends to conduct an aud it or investigation in relation to a selection of 
entries that includes that entry, or in relati on to entries made over a period of time that 
includes the time the entry was made either be fore or after the goods have been removed from 
Customs control. 
A person who is dissatisfied with a decision of the Comptroller under this Regulation may, within 14 
working days after which notice of the decision is given, pay a fee of $100 and lodge an appeal to the 
Minister against that decision. 
There is also a judicial appeal process for conde mned goods.  When goods are seized by Customs for 
forfeiture (restricted goods, uncustomed, or smuggled ), they are deemed condemned unless within one 
month a person gives Notice to the Co mptroller that they intend to di spute this condemnation.  Under 
Section 255 of the Customs Act 1977, if an Impor ter disputes the condemnation of these goods, then 
this dispute is to be heard in the District Court with right of appeal to the Supreme Court of Samoa. 
Miscellaneous Provisions:  The Customs Act 1977 sets out various recourses for importers and 
exporters.  Section 156 permits a pe rson to institute proceedings against the Comptroller for a refund  WT/ACC/SAM/8 
 Page 11 
 
 
  of duty or part of duty paid by that a person on the ground that the duty was not lawfully chargeable or 
was charged in excess, and whether the erro r alleged is one of fact or of law.  
In addition to the above statutory recourses, a person who is aggrieved by a decision of the 
Comptroller may challenge that decision by way of judicial review under the common law in the 
Supreme Court. 
Question 17 
Paragraph 41:  The commitment is inadequate, as  it covers only the GATT Article X:3 and not 
the provisions for appeal in other WTO Agreem ents, e.g., the Customs Valuation Agreement. 
In addition, clarification on how appeals are stru ctured, per the previous questions, is necessary 
for any commitment on this issue to be relevant. 
Answer:  
Refer to Question 16.   Samoa's commitments in paragraph 41 should refl ect the appeal process in place as clarified in 
Question 16 including that of CVA. 
Question 18 
Paragraph 44:  In light of the information provi ded, we would appreciate a statement by Samoa 
in the Working Party Report text confirming  its intention to apply the WTO uniformly 
throughout Samoa, and its ability to overrule  sub-central governing authorities on WTO 
matters. 
Answer:
 
With regards to this question, please incl ude the following sentence in paragraph 44: 
"Samoa will apply the WTO uniformly throughout Samoa and will be bound by its commitment to 
WTO matters as set out in the various legislations." 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
Question 19 
Paragraph 48:  We note that there is a requireme nt for companies with foreign shareholding to 
attach a foreign investment certificate to th eir application.  We would appreciate further 
clarification from Samoa as to what is a "fo reign investment certificate" and the process for 
obtaining such a document.  
Answer:  
The Foreign Investment Certificate (FIC) is an appr oval for any foreigner to set up business in Samoa.  
All businesses with foreign shareholding are requi red under the Foreign Investment Act 2000 to 
acquire a FIC.  Given the Ministry of Commerc e, Industry and Labour's (MCIL) role in the 
facilitation of investors with the establishment of  their businesses, the foreign investment approval WT/ACC/SAM/8 
Page 12 
 
 
  issued by MCIL will assist any foreign investor in  the attainment of their business licence and work 
permit.  Thus, the foreign investor must have a FIC before they can apply for a business licence from 
the Ministry for Revenue and a work permit from the Ministry of the Prime Minister and Cabinet (Immigration Division). 
The following are the main steps all foreign investors should note when applying for a FIC: 
- Step 1:  Application form should be uplifte d from the Ministry of Commerce, Industry and 
Labour. 
- Step 2:  If the business is to be registered as a sole trader or joint ve nture (partnership), the 
application form is lodged directly to the MC IL which is the Ministry responsible for the 
processing of FIC requests. 
 If the business is to be established as a Company,  the Certificate of Incorporation is required 
before lodging a request for a FIC.  The Certifi cate of Incorporation is issued by the Registry 
of Companies (also at MCIL) and details th e company registration number and date of 
registration which is the necessary information for processing a FIC. 
- Step 3:  A formal letter along with the completed Foreign Investment Registration form is 
required together with a copy of each sharehol der/owner's passport details and one passport 
photograph for each shareholder/director).  In the case of a registered company, the 
Certificate of Incorporation is to be attach ed.  These documents must be submitted to the 
MCIL for initial screening. 
- Step 4:  Should the application not infringe the reserved and prohibited activities, the FIC is 
issued. 
- Step 5:  Once approved, a copies of the FIC w ill be forwarded to the Ministry for Revenue for 
issuance of a business licence and to the Ministry of the Prime Minister and Cabinet (Immigration Division) to facilitate the processing of a work permit.  Foreign investors must 
comply with the procedures and /or requirement s of the business licence work permits issued 
by these two separate authorities. 
Question 20 
We thank Samoa for the additional information on business licenses and activity licenses.  It 
appears from the responses from Samoa that an activity licence is only required for trade in 
narcotics and liquor.  We seek confirmation that  activity licenses are not required for any other 
activities other than those two. 
Answer:
 
There are no activity licenses required for any other ac tivities other than trade in narcotics and liquor. 
Question 21 
Paragraph 49 of the Working Party Report requi res some further clarification.  At present it 
indicates that two different licences were required - one to buy and sell alcohol and another to 
import alcohol (liquor).  However, it also not es that "retailers" did not need a second licence to 
import.  We would appreciate more clarity on this issue. 
Answer:  
The Liquor Act 1971 is in the process of being ame nded to implement several large policy changes.  
Clause 54 of the draft has been amended to rem ove the requirement for an import licence to be 
restricted to those who have first obtained a licence to resell liquor domestically.   WT/ACC/SAM/8 
 Page 13 
 
 
  The Liquor Control Board is scheduled to meet in  June to discuss the substantive and procedural 
issues contained in the draft amendment.  This issu e of de-linking the right to import alcohol and the 
right to sell / distribute will be discussed by the Bo ard as part of the amending texts. Once the Liquor 
Control Board has finalized the pr oposed amendments, the final draf t from the Office of the Attorney 
General will be presented to Cabinet for endor sement and then forwarded to Parliament. 
Question 22 
We can agree with removing brackets in paragraph 51. 
Answer:  
This is okay. Question 23 Paragraph 49:  Per the response to Question 24 in  WT/ACC/SAM/6, please confirm explicitly in 
the Working Party Report text that the only ac tivity licenses required for importation those to 
import narcotics and liquor.  If not, please list any others.   
Answer:
 
Refer to question 20. Question 24 Please clarify whether in order to import al coholic beverages, two activity licenses are 
necessary, one to import and the ot her to distribute domestically.   
If this is true, why must an importer, perhap s only an importer of record, have a licence to 
distribute alcohol, if the only activity is importation?   
Answer:
 
Refer to question 21.   
Question 25 
We note that Samoa states in its response to Question 28 in WT/ACC/SAM/6 that "The 
distribution of imports in Samoa will be govern ed by Samoa's GATS commitments."  But in 
paragraph 49 of WT/ACC/SPEC/SAM/4/Rev.1, it states that in order to import alcoholic 
beverages, "two different licenses were needed, one to  buy and sell liquor and one to import it."   
These statements are contradictory.  Why is the ri ght only to import alcoholic beverages merged 
with distribution rights for these products? 
Answer:  
Refer to Question 21.   Question 26 Must a foreign registered firm invest in Samoa in order to register and obtain the necessary 
activity licenses to import alcohol? WT/ACC/SAM/8 
Page 14 
 
 
  Answer:  
No, overseas registered firms do not need to inv est in Samoa to register and obtain the necessary 
activity licenses to import alcohol.  The Business Licenses Act 1998 does not make the granting of a 
business licence conditional upon investment in Samoa.   Overseas registered companies can apply for 
a business licence without having to invest in Samoa.  Any trader wishing to obtain a business licence 
is required to indicate an address (its place of bus iness), but it need not be a Samoan address (see 
Article 6 of the Business Licenses Act).  The holding of a foreign investment certificate is not a prerequisite to obtain a business licence.  Only fore ign firms invested in Samoa are required to apply 
for a foreign investment certificate (see Ar ticle 6 of the Foreign Investment Act 2000). 
Question 27 Paragraph 51:  We support a commitment along these lines, but we will need more information 
on the treatment of trade in alcoholic bever ages before we can agree to specific language. 
Answer:
 
Refer to the answer to Question 21. 
A. IMPORT REGULATION 
- Customs tariff 
Question 28 Samoa states that its tariff is in HS96 and we would be interested in whether Samoa has any 
plans to move to HS2002. 
Answer:
 
Work is underway to move from HS96 to HS2007.  It is expected that this will be submitted to 
Cabinet for discussion and approva l before the end of 2008.  
Question 29 
Paragraph 52:  It is important to establish the relationship between the nomenclature used for 
Samoa's applied rates and the nomenclature in which its Schedule of Commitments on Goods 
Market Access will be established.   
Answer:  
Noted.  Samoa's current applied rates are in the HS  96 nomenclature as is also used in the accession 
offer (process).  Given the change in nomenclature to  the HS2007, this will have to be reflected in the 
Schedule of Commitments.  It will require substa ntial work for this process to be completed. 
Question 30 
Does Samoa intend to convert its tariff nomenc lature to HS 2002 or HS 2007 within the next 
2 years? 
Answer:  
Refer to Question 28.  WT/ACC/SAM/8 
 Page 15 
 
 
  - Other duties and charges 
Question 31 We note that Samoa has said that it does not have any duties or charges of a kind within the 
meaning of the GATT Article II.1(b).  We hope that Samoa will be able to accept the 
commitment in square brackets in paragraph 56 on  binding other duties and charges at zero in 
its Schedule of concessions.  
Answer:
 
Samoa does not have in place other duties and charges as defined in the GATT Article II.1(b).  Samoa 
agrees to bind these ODCs at zero in its Schedule of concession. 
Question 32 We can agree with removing brackets in paragraph 56. 
Answer:
 
Refer to Question 31. 
Question 33 
Paragraph 56:  We do not agree with Samoa's response to Question 34 of WT/ACC/SAM/6.  As 
Samoa does not currently have ODCs, it is not a topic for negotiation, in accordance with the 
terms of the Understanding on Article II:  1(b) of the GATT 1994.  We expect that Samoa will bind the absence of these charges in its schedule.   
We suggest more specific drafting for this commitment, as follows: 
- The representative of Samoa confirmed that Samoa had agreed to bind at zero other 
duties and charges in its Schedule of Co ncessions and Commitments, pursuant to 
Article II:1(b) of the GATT 1994.  The Working Party took note of this commitment. 
Answer:
 
Refer to Question 31.  The language  suggested language is acceptable. 
- Tariff rate quotas, tariff exemptions 
Question 34 
We can agree with removing brackets in paragraph 58. 
Answer:  
No objection. WT/ACC/SAM/8 
Page 16 
 
 
  - Fees and charges for services rendered 
Question 35 We thank Samoa for the information provided on fees and charges and the information in 
Table 5, and for the information that all fees inco nsistent with Article VIII would be modified as 
from the date of accession.  We would appreci ate an update on how Samoa is proceeding with 
bringing its fees and charges into conformity wi th WTO obligations, as it appears that there 
may still be some fees that increase accord ing to the value of the goods involved. 
Answer:
 
The draft amending texts to remove the ad valorem  component of the fees has been completed.  The 
calculations of the suitable / appropriate rates to be applied are currently being determined.  These 
will be submitted / proposed to the National Reve nue Board for their approval before Cabinet 
endorsement is sought.  
Question 36 
In particular, in Table 5, there are a series of fees which are structured as follow (SAT 25 + 
SAT 8 per SAT 500 or part thereof).  Can Sam oa confirm that the "SAT 500" represents the 
value of the good imported?  If so, this would suggest that the fee (which should represent the 
cost of the service provided) will rise with the val ue of the good.  This might pose questions as to 
the consistency of such fees with Article VIII. 
Answer:  
This is correct.  The fees for an application for re funds and drawbacks do appear to be structured on 
the value of the refund or drawback sought.  It could still be argued however that it is part of the cost 
recovery measures as the larger the refund the more risk and therefore the more attention that the 
Customs Officers will pay to such an application in  terms of documentary and physical inspections.  
Please refer to response to Question 35. 
Question 37 
We can agree with removing brackets in paragraph 61. 
Answer:  
No objection to the elimination of the ad valorem  component of the fees and charges.  
Agree to remove brackets in paragraph 61. 
Question 38 
Table 4 and the response to Question 34 in WT /ACC/SAM/6:  Samoa has acknowledged that 
some of its customs fees are not consistent  with Article VIII of the GATT 1994, and has 
indicated that it is "prepared to modify them as  from the date of its accession" to make them 
WTO-consistent. 
- We appreciate this pledge and ask that Samoa describe to the Working Party how it will 
accomplish this.  WT/ACC/SAM/8 
 Page 17 
 
 
  - We support the commitment in paragraph 61. 
Answer:  
Refer to Questions 35 and 36. 
- Application of internal taxes to imports 
Question 39 
Paragraphs 62-63 of WT/ACC/SPEC/SAM/4/Rev.1 refer.  In our view the exemption from 
Value Added Goods and Services Tax (VAGST) gr anted to primary producers is inconsistent 
with Article III of the GATT 1994.  Our concern is that the exemption for domestically produced agricultural goods intrinsically discrimi nates against imported products.  The report 
notes that there is no Samoan company producin g primary products.  What would happen if a 
major primary producer was established?  It would seem that under Samoa's proposal, they 
would be exempt from VAGST - is this correct?  If  this is the case, then we would favour using a 
registration threshold rather than the primary pr oducers' exemption, and would be interested 
in further discussion with Samoa about this.  In deed, paragraph 62 notes that companies with 
an annual turnover of less than SAT 78, 000 are already exempt from VAGST. 
Answer:
 
The use of a registration threshold as suggested is cu rrently being discussed internally.  An update can 
be provided at the end of June / early July. 
Question 40 
Paragraph 63:  We agree that enterprises, incl uding farms, with small turnover, are often 
exempted from paying the VAT.  If this is  the basis upon which Samoa exempts its small 
agricultural producers from the VAT, it should be so stated in the text of the draft Working Party Report and the legal citation that pr ovides for this exemption should be given. 
- We cannot agree that the exemption of dom estically produced raw agricultural produce 
from the VAT is WTO consistent unless such an exemption is made available for such 
imported goods as well. 
- We ask that Samoa reflect on this, and clarify how the current system works, and 
provide the appropriate legal citations to back that up. 
We suggest the following commitment for this section: - The representative of Samoa confirmed that , from the date of accession, Samoa would 
apply its domestic taxes, including value-a dded and excise taxes, in a non-discriminatory 
manner consistent with Articles I and III of the GATT 1994.  The Working Party took 
note of these commitments.  
Answer:
 
See Question 39. WT/ACC/SAM/8 
Page 18 
 
 
  - Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
Question 41 Paragraph 67:  We note that Samoa has banne d imports of motor vehicles older than eight 
years.  We note that a ban is considered WTO incompatible, and that the objective of ensuring 
traffic safety should be reached by other, WTO compatible means.  We would urge Samoa to 
replace the ban with a non-automatic licensing sy stem, which would allow both the monitoring 
of the objective of ensuring traffic safe ty and also the imports to take place. 
We also note that the registration fee for pestic ides should reflect the cost of services rendered. 
The fees aimed at regulating the use of pesticides should be imposed by other means than in the 
context of the import licensing fee (registration fee, other internal fee not relating to imports). 
Answer:
 
The ban on the importation of vehicles older than 8 years by virtue of the requirements of the Road 
Traffic Amendment Regulations 2003 is based mainly  on safety and environmental protection factors.  
The proposed non-automatic licensing would be an ad ministrative burden for our already constrained 
resources.  Samoa may consider this w ith substantial technical assistance. 
However, pursuant to Section 49 of the Customs Act 1977, an Order of Prohibited Imports has been 
issued.  As of 2 May 2008, it is unlawful to im port into Samoa (1) any vehicle manufactured more 
than 12 years prior to the date it enters Samoa; and (2) left-hand drive vehicles. 
Registration fees for pesticides have been revised to  take into account the concerns raised regarding 
cost of services rendered. 
Question 42 Paragraph 70:  We would like to add the followi ng text in the commitment language:  "The 
representative of Samoa confirmed that the import  ban of cars older than eight years would be 
eliminated (and replaced by a non-auto matic licensing system) upon accession." 
Answer:
 
Refer to Question 41 above. 
Question 43 
In paragraph 66, Samoa has indicated that the Head of State could prohibit the importation of 
goods for a range of reasons, which included to protect revenue and to ensure the efficient 
administration of the Customs Act.  Samoa also  noted that prohibitions could be general, 
specific, absolute or conditional.  We would be interested in further information concerning 
criteria for prohibiting importation of goods to  protect revenue and to ensure the efficient 
administration of the Customs Act.  We woul d also appreciate further information concerning 
the different categories of prohibition.  WT/ACC/SAM/8 
 Page 19 
 
 
  Answer:  
No established criteria have been established other th an in general terms such as national security and 
for sanitary and phytosanitary reasons.  Under Secti on 49 of the Customs Act 1977 the criteria for the 
use of this prohibition is to be based  on whether the Prohibition is required: 
- In the public interest; or 
- For the protection of the revenue; or - For the efficient administration of the Customs Act; or - For the prevention of fraud or deception, whethe r in relation to the Customs Acts or not; or 
- For the prevention of any infections disease w ithin the meaning of the Health Ordinance 
1959; or 
- In respect of goods whose sale in Western Sa moa would be an offence against the law. 
The draft amending texts for Section 49 are curren tly being prepared.  Consultations are necessary 
given the wide use by Government agencies of the provisions of this Customs Prohibition Order.  An 
update of this will be given in late June / early July. 
Question 44 
Paragraph 67:  Please clarify and indicate more precisely the reason for the ban on imports of 
automobiles over eight years old.  Clearly trade in such cars within Samoa is not banned, so 
why is there such a restriction on imports?  (Note:   We are looking for appropriate justification 
for an otherwise WTO-inconsistent restriction on  imports.  We want more than an assertion 
that it is for safety, since it is not obvious that all automobiles older than 8 years in Samoa are 
unsafe.  End note). 
Answer:
 
Refer to Question 41. 
Question 45 
Paragraph 69:  Concerning the registration fee fo r agricultural chemicals:  Samoa clearly uses 
its registration "fee" as a tax on imports of p esticides.  A registration fee consistent with 
Article VIII of the GATT cannot be considered WTO-consistent if its level depends on the quantity imported.   
Samoa should change the part of its registration fee dependent on the quantity imported, 
separating it from the possible need for a tax for environmental purposes.   
Answer:
 
The draft of the new fee structure is provided in th e Table below and is expected to be adopted by the 
end of 2008.  
The first draft of the Pesticides Regulations 2007/08 is now complete and will soon be discussed in 
the Pesticides Technical Committee (PTC) meeting.   The 2007/08 Regulations will replace the current 
Pesticides Regulations 1990. WT/ACC/SAM/8 
Page 20 
 
 
  Goods/Services Fee Basis Fees Payment basis 
Sanitary Certificate Certificate $6.44 VAGST incl. per 
certificate Cash 
Phyto Certificate Private $6.44 VAGST incl. per 
certificate Cash 
 Commercial Certificate $12.88 VAGST incl. per 
certificate Cash 
Import Certificate Private Cer tificate $6.44 VAGST incl. per 
certificate Cash 
 Commercial - annual fee $129.38 VAGST incl. Cash or Credit 
Import for cut flowers, 
live plants and seeds Private consignment $12.88 VAGST incl. per 
permit Cash 
 Commercial consignment $32.43 VAGST incl. per 
permit Cash 
Fumigation Per treatment Cost of chemicals used 
(30lbs) + $116.44 
VAGST incl. labour and 
equipment Cash or Credit 
Garbage Incineration Per standard garbage bag $2.30 VAGST incl. Cash 
Wet Garbage 
Incineration Per load (10 standard 
garbage bags) $46.00 VAGST incl. per 
load Cash or Credit 
Pesticide Registration 
Fee Per 5 years $300.00 + VAGST Cash or Credit 
Annual Permit Fee Certificate $129.38 VAGST incl 
(commercial) 
$7.50 VAGST incl. 
(private) Cash 
Steam Cleaning Standard cars $63.25 VAGST incl. per 
vehicle N/A - collected by 
contractor 
 Trucks $75.90 VAGST per truck N/A - collected by 
contractor 
 Machinery Minimum of $115.00 
VAGST incl. per machine N/A - collected by 
contractor 
 
Question 46 
Paragraph 70:  We appreciate the commitment, and support it.  We would like to have a 
comprehensive list of imported goods for which im port licensing is required, e.g., agricultural 
chemicals, automobiles, narcotics,  etc.  The registration fee based on import quantity cannot be 
considered  WTO consistent, however, and should be amended.   
Answer:  
An import licence is required for the following goods: 
Product/HS 
number where 
applicable Description of 
product Requirement/Ministry 
involved Application fee 
(SAT) Legal reference 
See Annex 3 Chemicals Chemicals to be imported 
must be registered 
chemicals with the Registrars Office of MAF 
before being issued an 
import licence.    WT/ACC/SAM/8 
 Page 21 
 
 
  Product/HS 
number where 
applicable Description of 
product Requirement/Ministry 
involved Application fee 
(SAT) Legal reference 
 Arms and 
ammunitions    
HS Number Pesticides 
[list] Ministry of Agriculture. registration fee 
(see Question 45). Pesticides 
Regulations 1990 
(draft Pesticides 
Regulations 2008). 
Refer Annex 4 Ozone 
depleting 
substances Import licenses for Ozone 
depleting substances are 
delivered by the National 
Ozone Unit. The importing and handling 
applications are assessed 
by the selected assessment panel and 
certified by the CEO of 
the Ministry of Natural 
Resources and 
Environment. Import License 
Fee $100. 
Handling License 
Fee $50. The initial registration 
is $100 and the 
renewal for both licenses is $10. Protection of the 
Ozone Layer 
Regulations 2006. 
 
- Import prohibitions  
In addition to the products listed in  paragraph 66 of the draft Report, Samoa prohibits the importation 
of: 
- Non-biodegradable plastic bags.  This measure has been introduced to protect the 
environment (Plastic Bag Prohibition on Importation Regulations, 23 May 2006); and 
- Turkey tails.  This measure h as been introduced to support hea lth preventive measures to curb 
the rising problem of life style diseases such as diabetes, high blood pressure; and heart and kidney failure among other reasons (Prohibition Order on the Importation of Turkey Tails, 
14 August 2007). 
- Customs valuation 
Question 47 
We thank Samoa for the updated information provided in Table 7 (Action Plan for the 
Implementation of the Customs Valuation Agreem ent), and note that a new Customs Act is 
being drafted.  We think it would be helpfu l if Samoa were able to provide more detailed 
information on the sub-steps required to complete each action. 
Answer:
 
There may be a mistake here in that a new Customs Act is not being drafted.  Amendments to the Act 
and the Regulations are being drafted to ensure compliance with WTO provisions but a new Customs 
Act is still only in the discussion process with no time frames yet discussed. 
As for the action plan it is self evident.  There are only very few Articles yet to be incorporated and it 
is envisaged that there will not be any major operational changes. WT/ACC/SAM/8 
Page 22 
 
 
  Question 48 
We support granting Samoa a transitional period to enable full implementation of the 
Agreement on Implementation of Article VII of the GATT 1994.  However, we think it would be 
helpful to have an additional paragraph in the Working Party Report setting out Samoa's 
request for a transitional period, the end date  for the transition and the commitments that 
Samoa will undertake. 
Answer:  
An additional paragraph could be di vided easily from the current paragraph if that is what is required. 
Samoa would request a transitional period to allo w it to implement certain articles of the WTO 
Valuation Agreement that have yet to be include d in Samoa's current legislation.  At present 
Articles 10 and 12 have yet to be included in Samoan domestic law. These provisions should be inserted by the end of 2008.   
Question 49 
We welcome the action plan of Samoa to fu lly comply with the CVA by 1 December 2008. 
Answer:
 
The action plan has already progressed substantially  due to the Customs Valuation Regulations 1998 
which were based on the Customs valuation Agreement. 
Question 50 
Paragraph 71 of WT/ACC/SPEC/SAM/4/Rev.1 refers.  We would like to confirm our 
understanding that the establishment of a new Customs Act is no longer conditional on 
technical assistance, as formerly stated in the action plan.  
Answer:  
There is no new Customs Act as referred to.  Work  has been done to amend the current Customs Act 
and the Customs Valuation Regulations 1998 but there are no current plans to draft a new Customs Act within the next four to five years.  Technical assistance of course would be required for the 
drafting of working manuals and other operational areas.  However, the stop gap measure whereby the 
Valuation Regulations are incorporated into th e Customs Act is not conditional to technical 
assistance.   
Question 51 
Paragraph 71: - In implementing its ASYCUDA system, does Samoa use the 'Guidelines on the 
Development and Use of a National Valuat ion Database as a Risk Assessment Tool 
(Annex D to the Report of the Technical Committee's 18th Session (Document VT0388E3)', prepared by the Technical Commi ttee on Customs Valuation and finalized 
at its 18th Session in April 2004? 
- In addition, we note that the implementation of Article 14 of the Agreement, that is the 
Interpretative Notes, is not optional.  We a re prepared to add that to the transitional 
provisions, but it must be included.  WT/ACC/SAM/8 
 Page 23 
 
 
  Answer:  
Samoa Customs does not currently use a National Valu ation Database as a Risk Assessment Tool but 
once such a tool becomes operational we will ensure  that the Guidelines will be adhered to ensure 
compliance with WTO provisions. 
There are plans to incorporate Ar ticle 14 of the Agreement prior to the end of 2008 into the current 
Customs Valuation Regulations 1998 as listed in the revised Table 7 (see Question 53). 
Question 52 
When will we be able to see the new draft legislation? 
Answer:  
Prior to the end of 2008 as per action plan.  
Question 53 
We believe that the action plan in Table 7 provides a good basis for a commitment with a 
transition for implementation, particularly in Samoa's offer to implement parts of the 
Agreement from the date of accession. 
We are providing specific drafting suggestions. 
Begin suggested redrafted text: 
- Customs valuation 71.     The representative of Samoa said that his Government had amended the 1977 Customs 
Act in 1998 to move from the Brussels Definition of  Value system to a valuation system based on 
the WTO Customs Valuation Agreement.  The AS YCUDA system had been introduced with the 
help of donors - this system was designed to fac ilitate trade; it recorded specific transactions but 
did not generate specific prices for customs valuation purposes −and customs procedures had 
been simplified through computerization and the introduction of a single document for customs clearance.  However, the 1998 Cu stoms Amendment Act and Regulations needed to be reviewed 
and current WTO customs valuation provisions included in the Customs Principal Act to 
ensure full conformity with WTO requirement s and provide for better transparency and 
accountability.  A new Customs Act was being dra fted, but additional technical assistance was 
needed to introduce the necessary legislative a nd institutional changes and train personnel.  The 
draft was currently with the Attorney's General Office.  He prop
osed that Samoa would 
complete the work to conform with the require ments of the Agreements on the Implementation 
of Article VII of the GATT 1994  in accordance with  the action plan reproduced in Table 7.    
7 2 .      In response to a specific question concernin g the Interpretative Notes to the Customs 
Valuation Agreement, the representative of Samoa sa id that he was not in a position to specify 
yet whether the Interpretative Notes, which were an integral part of the Agreement, would be 
included in the text of the law itself. 
72.     The representative of Samoa requested that the Working Party grant a transitional period 
from the date of accession to allow Samoa to obta in and utilize technical assistance to assist in 
the full implementation of the obligations of the Agreement.  Full implementation of the Agreement on Customs Valuation would be comple ted, at the latest prior to 1 December 2008, WT/ACC/SAM/8 
Page 24 
 
 
  in accordance with the timetable contained in Ta ble 7 below.  He confirmed that during the 
transition Samoa will not be required to observe the provisions of Articles 10 or 12.  In addition, 
the provisions of Article 14 of the Agreement, i.e., the incorporation of the Interpretative Notes into Samoa’s customs valuation legislation, also  would be gradually adopted in accordance with 
Table 7.  If such a transitional period were granted, Samoa's deviations from the provisions of 
the Agreement would be strictly limited to these Articles, and all other provisions of the 
Agreement would be implemented for all import s.  Current legislation already provided for 
substantial implementation of the Agreement, and Samoa would apply Articles 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 13, 15, 16, and 17 of the Agreement to imports from the date of accession.  
72bis   During this period, Samoa would ensure that its regulations under current legislation in 
place and additional legislation implemente d during the transition concerning customs 
valuation would be applied on a non-discriminato ry MFN basis to all imports.  Any changes 
made in its laws, regulations and practice during the transition period would not result in a 
lesser degree of consistency with the provisions of the Agreement on Customs Valuation than existed on the date of accession.  Samoa woul d participate in the work of the Committee on 
Customs Valuation and would seek out all ava ilable technical assistance, including under 
Article 20:3 of the Agreement, to ensure that it s capacity to fully implement the Agreement 
upon expiration of the transition period is assured.  The representative of Samoa presented an Action Plan setting out details of the steps that st ill remained to be taken in order to achieve this 
objective and a timetable for each step (Table 7). 
Table 7: Action Plan for the Implementa tion of the Customs Valuation Agreement
 
Action Timeframe 
Working Party review of draft legislation necessary for 
conformity with the Agreement Prior to Accession 
Provisions of the Agreement that Samoa can implement as from 
accession  
- Articles 1, 2, 3, 4, 5, 6,  7, 8, 9, 11, 13, 15, 16, 17, 
implemented in accordance with existing legislation Completed 
Recruitment of Personnel, obta ining facilities and equipment, 
establishment of databases Completed 
Customs Valuation Amendment Regulations 2007 Under development, 2006-2007 
Final Draft completed prior to 
1 June 2008 
Provisions of the Agreement that  Samoa will implement prior to 
the end of the transitional period   
Passage of Regulation through Cabinet Prior to 1 July 2008 
- Article 10 data confidentiality Prior to 1 July 2008 
- Article 12 transparency Prior to 1 July 2008 
- Article 14 Interpretative No tes Prior to 1 July 2008 
Updating of manuals, operating procedures Prior to 1 June 2008 
Printing of updated forms, brochu res etc. Prior to 1 June 2008 
Training of at least 20 Officials and Customs Officers Prior to 1 June 2008  
Workshops for Private Sector  Prior to 1 June 2008 
Implementation of valuation system  in full conformity with WTO 
rules Prior to 1 December 2008 
 
72ter   The representative of Samoa stated that legislation on the valuation of imports for 
customs and taxation purposes conforming to th e requirements of the Agreement on Customs 
Valuation would be enacted by 1 July 2008.   Samoa would progressively implement the 
Agreement on Customs Valuation in accordance with  the action plan in Table 7, and with the 
understanding that during this period the scope of implementation of other aspects of the  WT/ACC/SAM/8 
 Page 25 
 
 
  Agreement, as described in paragraphs xx a nd yy, would be applied by Samoa.  Full 
implementation will start from 1 December 2008.   The Working Party took note of these 
commitments. 
Answer:  
Acceptable except as amended to withdraw reference to  a new Customs Act that is currently not being 
drafted (see below).  Technical assistance will still be  required to help with the Valuation manuals for 
the new provisions and to train the current Officers again. 
"71.     The representative of Samoa said that hi s Government had amended the 1977 Customs Act in 
1998 to move from the Brussels Definition of Value system to a valuation system based on the WTO 
Customs Valuation Agreement.  The ASYCUDA syst em had been introduced with the help of donors 
- this system was designed to facilitate trade; it re corded specific transactions but did not generate 
specific prices for customs valuation purposes −and customs procedures had been simplified through 
computerization and the introduction of a single doc ument for customs clearan ce.  However, the 1998 
Customs Amendment Act and Regulations needed  to be reviewed and current WTO customs 
valuation provisions included in the Customs Pr incipal Act to ensure full conformity with WTO 
requirements and provide for better transparency and accountability.  Amendments to the current 
Customs Act and Customs Valuation Regulations are being drafted, but additional technical assistance 
was needed to introduce the necessar y legislative and institutional changes and train personnel.  He 
proposed that Samoa would complete the work to conform with the requirements of the Agreements 
on the Implementation of Article VII of the GATT 1994 in accordance with the action plan 
reproduced in Table 7. 
72.     In response to a specific question concerni ng the Interpretative Notes to the Customs Valuation 
Agreement, the representative of Samoa said that he  was not in a position to specify yet whether the 
Interpretative Notes, which were an integral part of  the Agreement, would be included in the text of 
the law itself. 
72.     The representative of Samoa requested that  the Working Party grant a transitional period from 
the date of accession to allow Samoa to obtain and utilize technical assistance to assist in the full 
implementation of the obligations of the Agreem ent.  Full implementation of the Agreement on 
Customs Valuation would be completed, at the lat est prior to 1 December 2008, in accordance with 
the timetable contained in Table 7 below.  He c onfirmed that during the transition Samoa will not be 
required to observe the provisions of Articles 10 or 12.  In addition, the provisi ons of Article 14 of the 
Agreement, i.e., the incorporation of the Inte rpretative Notes into Sa moa's customs valuation 
legislation, also would be gradually adopted in acco rdance with Table 7.  If such a transitional period 
were granted, Samoa's deviations from the provisions  of the Agreement would be strictly limited to 
these Articles, and all other provisions of the Ag reement would be implemented for all imports.  
Current legislation already provided for substan tial implementation of the Agreement, and Samoa 
would apply Articles 1, 2, 3, 4, 5, 6, 7, 8, 9, 11,  13, 15, 16, and 17 of the Agreement to imports from 
the date of accession.  
72bis   During this period, Samoa would ensure that  its regulations under current legislation in place 
and additional legislation implemented during the transition concerning customs valuation would be 
applied on a non-discriminatory MFN basis to all impor ts.  Any changes made in its laws, regulations 
and practice during the transition period would not r esult in a lesser degree of consistency with the 
provisions of the Agreement on Customs Valuation than existed on the date of accession.  Samoa 
would participate in the work of the Committe e on Customs Valuation and would seek out all 
available technical assistance, including under Arti cle 20:3 of the Agreement, to ensure that its 
capacity to fully implement the Agreement upon expi ration of the transition period is assured.  The WT/ACC/SAM/8 
Page 26 
 
 
  representative of Samoa presented an Action Plan setting out details of the steps that still remained to 
be taken in order to achieve  this objective and a timetable for each step (Table 7). 
72ter   The representative of Samoa stated that legisl ation on the valuation of imports for customs and 
taxation purposes conforming to the requirements of  the Agreement on Customs Valuation would be 
enacted by 1 July 2008.  Samoa would progressively  implement the Agreement on Customs Valuation 
in accordance with the action plan in Table 7, an d with the understanding that during this period the 
scope of implementation of other aspects of the Ag reement, as described in paragraphs xx and yy, 
would be applied by Samoa.  Full implementa tion will start from 1 December 2008.  The Working 
Party took note of these commitments." 
Please note changes to implementation dates to the Action Plan: 
Table 7:  Action Plan for the Implementation of the Customs Valuation Agreement  
Action Timeframe 
Working Party review of draft legislation necessary for conformity 
with the Agreement Prior to Accession 
Provisions of the Agreement that Samoa can implement as from 
accession  
- Articles 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 13, 15, 16, 17, 
implemented in accordance with existing legislation Completed  
Recruitment of Personnel, obtaining facilities and equipment, 
establishment of databases Completed 
Customs Valuation Amendment Regulations 2007 Under development, 2006-2007 
Final Draft completed prior to 
1 August 2008 
Provisions of the Agreement that Samoa will implement prior to the end of the transitional period  
Passage of Regulation through Cabinet Prior to 1 September 2008 
- Article 10 data confidentiality Prior to 1 September 2008 
- Article 12  transparency Prior to 1 September 2008 
- Article 14  Interpretative No tes Prior to 1 September 2008 
Updating of manuals, operating procedures Prior to August 2008 
Printing of updated forms, brochures etc. Prior to August 2008 
Training of at least 20 Officials and Customs Officers Prior to August 2008 
Workshops for Private Sector Prior to August 2008 
Implementation of valuation system in full conformity with WTO 
rules Prior to 1 December 2008 
 
- Rules of origin 
Question 54 We can agree with removing brackets in paragraph 74. 
Answer:
 
See Question 55. 
Question 55 
Paragraph 75:  We appreciate the draft commitment, but there is little evidence in the 
descriptive text that Samoa has made any adjustments in its legislation to implement this  WT/ACC/SAM/8 
 Page 27 
 
 
  commitment.  We seek Samoa's cooperation in in troducing appropriate legislation to implement 
the provisions of Article 2(h) and Annex II, paragraph 3(d) of the Agreement on Rules of Origin. 
Answer:
 
Samoa has no non-preferential rules of origin.  It h as, however, preferential rules of origin (the PICTA 
rules of origin).   
Given the above, we suggest the following commitment paragraph:  "The representative of Samoa 
confirmed that, from the date of accession, Samoa' s preferential and non-preferential rules of origin 
would comply fully with the WTO Agreement on Ru les of Origin, including the provisions of 
Article 2(h) and Annex II, paragraph 3(d) of the Agreement, i.e., that for preferential rules of origin, 
(e.g., pursuant to PICTA), the customs authority would upon request from an exporter, importer or 
any person with a justifiable cause for an assessment of the preferential origin of the import make 
such a determination as soon as possible, but no la ter than 150 days after the request had been 
submitted provided that all necessary elements had been submitted.  Samoa would apply the same 
provisions for non-preferential rules of origin when it  establishes such rules.  Samoa would also abide 
by the relevant WTO provisions on transparency and the provision of information about its rules of 
origin and their application.  The Work ing Party took note of this commitment". 
- Preshipment inspection 
Question 56 We can agree with removing both two brackets in paragraph 79. 
Answer:
 
WTO provisions would be fully complied with. 
Question 57 
We reject Samoa's interpretation of its obli gations under the WTO Agreements in the event 
that it establishes a pre-shipment inspection regime, i.e., that only the Agreement on Pre-
shipment inspection would apply.  Clearly, if a PSI regime is implemented other WTO-related 
customs requirements, the other WTO Agreements apply as well.   
Answer:  
Samoa has never used the service of preshipment in spection firms and has no intention of doing so.  
Given the above, we suggest the following commitment paragraph:  "The representative of Samoa 
confirmed that if a pre-shipment inspection system  would be introduced in the future, it would be 
temporary.  Should such a system be put in place, Samoa would ensure that this system would be in 
conformity with the WTO Agreement on Preship ment Inspection and any other relevant WTO 
provision.  The Working Party took note of this commitment". 
Question 58 
We urge Samoa to strike paragraph 78 from  the text, and to undertake an appropriate 
commitment to ensure that the WTO will be applied.  We support the commitment text in the 
second set of brackets.  WT/ACC/SAM/8 
Page 28 
 
 
  Answer:  
Noted and agreed.  
- Anti-dumping, countervailing duties, safeguard regimes 
Question 59 
Paragraphs 80-82.  It would be helpful to have some further detail from Samoa as to when the 
new Customs Tariff Act is likely to be drafted, and confirmation that the Working Party will be 
able to examine it and that it will be enacted before accession. 
Answer:  
The wording in paragraphs 80- 82 are inaccurate.  Th ere is no new Customs Tariff Act being drafted.  
Amendments had been prepared to remove certain provisions that did not comply with WTO rules as 
well as introducing new legislation that focused so lely on Trade Remedies.  We would recommend 
that the wording be amended along the following lines: 
80. The representative of Samoa said that Samo a had no specific legislation providing for the 
imposition of countervailing duties or safeguard measu res and had no plans to use such measures.  
However, provisions concerning the imposition of an ti-dumping measures existed in Section nine of 
the Customs Tariff Act of 1975, but were not cons istent with the WTO Anti-Dumping Agreement.  
He noted that these provisions had never been impl emented - Samoa did not have the financial nor 
human capacity to use trade remedy measures − and that Samoa had no intention to use them.  
81. Several Members expressed concern over the non- conformity of Section nine of the Customs 
Tariff Act of 1975 with the WTO Anti-Dumping Agre ement and Samoa's statement that, given the 
difficulty for a small country like Samoa to use WT O trade remedy provisions, tariff flexibility would 
be used if necessary to provide protection.  These Members invited Samoa to repeal or review the part of its anti-dumping legislation that was inconsistent  with WTO rules.  In reply, the representative of 
Samoa said that amendments to the current Custom s Tariff Act were being dr afted to remove Section 
nine of the Customs Tariff Act 1975 and introduce a new Anti-dumping Draft Bill, which would bring 
Samoa's legislation into conformity with WTO rules.   
82. The representative of Samoa confirmed th at Samoa would not apply any anti-dumping, 
countervailing or safeguard measures until it had im plemented and notified to the WTO appropriate 
laws consistent with the provisions of the WTO Agreements on these matters.  Samoa would ensure 
the full conformity of any such legislation with the relevant WTO provisions, including Article VI 
and XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement 
on Subsidies and Countervailing Measures and the Ag reement on Safeguards.  After such legislation 
was implemented, Samoa would only apply any anti-dumping duties, countervailing duties and 
safeguard measures in full conformity with the relevant WTO provisions.  The Working Party took 
note of these commitments. 
Question 60 
We support the commitment in paragraph 82. Answer:
 
Refer to Question 59.  WT/ACC/SAM/8 
 Page 29 
 
 
  B. EXPORT REGULATIONS 
- Export restrictions Question 61 We suggest the following commitment: 
- The representative of Samoa confirmed that any quantitative export restrictions, 
including prohibitions, quotas, and licensing systems, would be applied in conformity 
with WTO provisions.  The Working Party took note of this commitment  
Answer:
 
Agree. - Export subsidies Question 62 We would prefer to remove the first brackets in paragraph 90 - this text is more explicit and 
therefore preferable to the second bracketed text  which merely refers to the ASCM and its 
Article 27:2. 
Answer:
 
Agree. 
Question 63 
Please note the responses to Questions 35 and 36 in WT/ACC/SAM/5 and include them in the 
revised draft Working Party report with additional information on the specific 
measures/incentives that were abolished. 
Answer:  
The representative of Samoa said that Samoa did not apply any prohibited subsid ies.  His Government 
had abolished the Export Financing Facility on 31 Dece mber 1997, as part of the liberalization of the 
financial system and in line with the 1994 Central Bank of Samoa Act - the Export Financing Facility 
offered a three per cent margin of interest rate  on loans to finance exports; under the Facility, 
commercial banks could offer loans at an interest of 9 per cent instead of 12 per cent as per normal 
interest rate.  Local banks made financing availabl e to exporters at market interest rates and the 
Government did not provide any kind  of support to Samoa's exporters. 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies Question 64 
We can agree with removing brackets in paragraph 92. WT/ACC/SAM/8 
Page 30 
 
 
  Answer:  
Noted. 
Question 65 
Paragraph 91:  This section is not complete. 
- Samoa has indicated in the section on the Investment Regime that the 1999 amendments 
to the 1992/1993 Enterprises Incentives and Export Promotion Act had not eliminated all import duty and income tax exemptions gr anted on the basis of export promotion. 
- Specifically, special benefits were still granted to two companies which exported 95 per 
cent of their production, Samoa Tropical Pro ducts and Yazaki Samoa, in the form of 
income tax holidays of up to 15 years;  a subsequent 25 per cent tax rate on assessable 
income; a tax holiday on dividends of up to 15 years in the limit of the funds invested; and a complete exemption from customs and ex cise duties on both imports and exports. 
- These were the only companies still eligible, as  their benefits had been "grandfathered" 
when the law was revised, and were due to expire on 31 March 2008 and 8 November 2009 respectively.  Samoa also confirmed that  none of its incentive programmes were 
contingent upon local content requirements. 
We would like to see this information include d in this section.  We believe that these 
programmes, as now administered, are prohibit ed subsidies according to Article 3 of the 
Subsidies and Countervailing Measures Agreement. 
Answer:
 
In addition to paragraph one above, since this scheme was abolished in June 1999 five companies 
(Cocoa and Coconut Products, Pacific Cashmere , Desico Samoa, Yazaki EDS Limited and Samoa 
Tropical Products Limited) remained as their a pproved concessions have no t yet expired under the 
principal Enterprise Incentive and Export Promo tion Act 1992/1993.  As three of these five 
companies have all ceased production in February 2004, thus only two companies, Samoa Tropical 
Products and Yazaki Samoa Limited re main operational as of to date. 
Specifically, special benefits were still granted to  two companies which exported 95 per cent of their 
production, Samoa Tropical Products and Yazaki Samoa, in the form of income tax holidays of up to 
15 years; a subsequent 25 per cent tax rate on assessa ble income;  a tax holiday on dividends of up to 
15 years in the limit of the funds invested; and a complete exemption from customs and excise duties 
on both imports and exports. 
The benefits granted to Samoa Tropical Products  are due to expire on 31 March 2008 whereas for 
Yazaki Samoa Limited customs/excise benefits will expire on 11 July 2010 an d for tax holidays on 
8 November 2009.   
Question 66 
Does Samoa intend to eliminate all prohibited  subsidies with the expiration of these 
programmes in 2008 and 2009?    WT/ACC/SAM/8 
 Page 31 
 
 
  Answer:  
Yes, Samoa intends not to reconvene incentives co me the expiry dates for these programmes in 2008 
and 2009 respectively in accordance to th e Enterprise Incentive and Export Promotion 
Repeal 1999, No. 6.  This specifically states that limitation on approvals. 
- Where a domestic enterprise approval order has been given prior to the 29 May 1998 and that 
order has included relief from customs duty in  relation to capital items, including plant and 
equipment, that relief from customs duty shall expire on the 1 June 1999; and 
- Any domestic enterprise order granted after the 29 May 1998 shall not give relief from 
customs duty in respect of raw materials, vehicl es or boats and shall require payment of a rate 
of customs duty of not less than 10 per cent in  relation to capital items including plant and 
equipment. 
Question 67 
Paragraph 92:  What does Samoa consider a "not ifiable" subsidy?  Does Samoa intend to notify 
any of its incentives? 
We reserve our position on commitment language  pending suitable response to our questions. 
Answer:  
We understand that notifiable subsidies are all subsidies which are specific as defined in Articles 1 
and 2 of the Agreement on Subsid ies and Countervailing Measures. 
Apart from the incentives granted to the firms gr andfathered under the Enterprise Incentive Scheme, 
the Customs Amendment Act 2007 provides for duty concessions for hotels and other development 
projects.  The incentives available under the 1974 Industrial Free Zone Act are no longer applicable. 
The Customs Amendment Act 2007 provides for duty  concession for hotels or other development 
approved by the Minister of Finance, acting on the advice of Cabinet in accordance with criteria 
prescribed in regulations.  The criteria prescribed in  the Regulations are currently being  revised.  
The application for duty concession must include inform ation on i) full contact details of the business, 
ii) full details of directors/owners, iii) nature of th e applicant's project, iv) detailed financial cost of 
the project, v) all building materials, plant, ma chinery and other articles required for the project, 
vi) intended location for the project, vii) initial bene fits (employment, income etc.), viii) timing for 
commencement and completion of project including architectural plan and copy of lease agreement (if proposed site is on customary land), where necessary. 
The current procedure is that, once an application is submitted to the Ministry of Commerce, Industry 
and Labour (MCIL): 
- A thorough assessment is conducted by the MCIL with a recommendation to the Chief 
Executive Officer of the Ministry of Finance for consideration; 
- The Ministry of Finance will make own assessment and recommendation and seek Cabinet 
endorsement. This endorsement will also detail the concessions; and 
- The MCIL will advice the applicant accordingl y. The MCIL is to ensure that all items 
approved for concession are utilized appropriately. 
Approved goods for concession are only for capital it ems required for the establishment of a project. 
Applicants are required to provide a list of cap ital goods for assessment.  The concessions granted WT/ACC/SAM/8 
Page 32 
 
 
  would cease once the quantity and value approved fo r any development project under the scheme is 
exhausted. 
A copy of the Customs Amendment Ac t 2007 is available through document 
WT/ACC/SAM/8/Add.1.  The related regulations are being drafted.  
There are no other subsidy programmes. 
- Sanitary and phytosanitary measures 
Question 68 We welcome the action plan of Samoa to fully comply with the SPS Agreement by 
1 January 2012. 
Answer:
 
Noted. 
Question 69 
We thank Samoa for the information provided on  its SPS regime and support its request for a 
transition period within which to implement fully WTO SPS requirements.  We would suggest 
that Samoa clarify further in Table 8 sources of Technical Assistance it currently has available 
to it to complete the work within the designated timeframes. 
Answer:  
An updated SPS action plan will be submitted shortly. 
Question 70 
Paragraphs 97-106 of WT/ACC/SPEC/SAM/4/Rev.1 :  On SPS issues, our key comment is in 
relation to paragraph 106.  We would like more clarity around what is meant by a 'transition 
period' as it is unclear to us what exactly Sam oa is seeking in this regard.  For example, this 
transition period could be interpreted as seeking a time-limited exception to obligations under the SPS Agreement, although which obligations this might include is not clear. 
Answer:
 
An updated SPS action plan will be submitted shortly. 
Question 71 
Table 8:  Can we note that in respect of the re quirement for a contact point is a key part of the 
transparency obligation under Article 7/Annex B a nd is the first port of call for any enquiries 
on SPS matters.  Its important that this contact point is available to answer Members' enquiries and provide information in relation to requests in  a timely fashion.  We would see the contact 
point as an important feature of Samoa's SPS re gime which needs to be up and running at the 
time they accede. 
Answer:
 
The national SPS focal point is with the Ministry of Agriculture and Fisheries:  WT/ACC/SAM/8 
 Page 33 
 
 
   Mr Pelenato Fonoti 
 Assistant Chief Executive Officier  Ministry of Agriculture and Fisheries  Apia, SAMOA 
 Email:  ACEO@samoaquarantine.gov.ws 
 Tel:  (685) 20924  Fax:  (685) 20103 
This focal point is operational. 
Question 72 
We believe the action plan outlined in Tabl e 8 is a good basis for discussion of specific 
commitments to implement the SPS Agreement by January 1, 2012. 
We will submit detailed drafting suggestions. 
Answer:
 
Noted. 
- Trade-related investment measures 
Question 73 
We can agree with removing brackets in paragraph 108. 
Answer:  
Agreed. 
Question 74 
We support the commitment in paragraph 108. Answer:
 
Agreed. 
- State-trading entities 
Question 75 
We can agree with removing brackets in paragraph 113. 
Answer:  
See Question 77. 
Question 76 
Paragraph 112:  Samoa's exclusive contract wi th Shell, as previously with ExxonMobil, for 
trade in petroleum products meets all the criteri a of Article XVII and the Understanding.  As a WT/ACC/SAM/8 
Page 34 
 
 
  sanctioned monopoly, trading on behalf of the State, the firm should be notified as a State-
trading enterprise in Samoa. 
Answer:  
Shell has sold its operations in the Pacific to Tota l.  Total is now supplying oil for Samoa through a 
joint venture with local company PPS.  The tender for the supply of petroleum products for Samoa 
will take place in August 2008.  Samoa will notify this  new enterprise as the supplier for the next five 
years once this is finalised. 
Question 77 
Paragraph 113:  An appropriate commitment will be required.  We suggest changes to the 
existing text, as follows: 
- [The representative of Samoa confirmed that upon accession Samoa would notify and 
provide information on the activities of the Royal Dutch Shell Oil Corporation as they 
related to the exclusive contract to supply pe troleum products to Samoa on behalf of the 
Government.  in accordance with Article XVII of the GATT and the Understanding on that Article.  The representative of Samoa confirmed that
 Samoa would apply its laws 
and regulations governing the trading activities of State-owned enterprises and other 
enterprises with special or exclusive privileg es and would act in full conformity with the 
provisions of the WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS.  Samoa would notify any 
enterprise falling within the scope of Article XVII.   The Working Party took note of 
these commitments.] 
Answer:  
Refer to Question 76.  Samoa will notify and provide information of its new supplier of petroleum products once this is 
finalised in August 2008. 
- Transit Question 78 We suggest the following commitment: - The representative of Samoa confirmed that his Government would apply any laws, 
regulations and practices governing transit op erations and would act in full conformity 
with the provisions of the WTO Agreement, in particular Article V of the GATT 1994.  
The Working Party took note of this commitment. 
Answer:
 
We agree with this commitment.   WT/ACC/SAM/8 
 Page 35 
 
 
  - Agricultural policies 
Question 79 We would encourage Samoa to remove the brackets  from the proposed commitment language in 
paragraph 127. 
Answer:
 
We are still considering this issue. 
Question 80 
Paragraph 127:  We thank Samoa for its commi tment not to use export subsidies in the 
agricultural sector. 
Answer:  
OK. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Question 81 We welcome the action plan of Samoa to fully comply with the TRIPS Agreement by 
1 January 2013. 
Answer:
 
Noted. 
Question 82 
Paragraph 137 of WT/ACC/SPEC/SAM/4/Rev.1 refers.  We were interested to note that Samoa 
affords copyright protection to folklore.  In this paragraph it states that "Expressions of 
folklore were protected against reproduction; comm unication to the public by performance, 
broadcasting, distribution by cable or other means; and adaptation, translation and other transformation for commercial purposes or outside the traditional or customary context".  It 
would be useful to learn more about this, in particular to confirm our understanding that reproduction of folklore for commercial purposes is prohibited completely, including for the 
collective "owners" of that folklore. 
Answer:
 
For confirmation, reproduction of folklore for commercial purposes is not prohibited completely, 
including for the collective "owners" of that folklore.  It is stated in Section 29 Subsection (3) of the 
Samoa Copyright Act that in all printed publicati ons, and in connection with any communication to 
the public of any identifiable expression of folklore its source shall be indicated in an appropriate 
manner and in conformity with fair practice, by  mentioning the community or place from where the 
expression utilized has been derived. WT/ACC/SAM/8 
Page 36 
 
 
  Question 83 
Paragraph 143 of WT/ACC/SPEC/SAM/4/Rev.1 refers.  On geographical indications (GIs), we 
would be interested in seeing a copy of the dra ft legislation and to confirm which GIs Samoa is 
interested in protecting through legislation. 
Answer:  
A copy of the draft Geographical Indications legisl ation has been circulated informally to Working 
Party Members. 
We wish to protect ava Samoa and nonu (commonly used word is noni), elei prints, vailima brand. 
Question 84 
- We are willing to work with Samoa on its commitment to implement the WTO 
Agreement on TRIPS with a transition. 
- We do not agree that the additional commitment suggested in paragraph 155 is 
appropriate or necessary. 
- We remain interested in Samoa's completion of WT/ACC/9, the Checklist on the 
Implementation of the WTO Agreement on TRIPS.  We look forward to receiving this 
information. 
- In addition, we ask that Samoa submit its IPR legislation to the Working Party for 
review. 
Answer:  
The WT/ACC/9 checklist will be submitted shortly. 
Trademarks, Patents and Industrial Designs  legislation will be submitted shortly. 
VI. POLICIES AFFECTING TRADE IN SERVICES 
Question 85 Paragraph 161 of WT/ACC/SPEC/SAM/4/Rev.1 refers.  The report notes that providers of 
environmental services were selected by a Commi ttee appointed on an ad hoc basis and 
composed of the Ministry of Natural Resources and Environment, the Ministry of Finance, and 
the parties involved in the subject matter.  We h ave several questions relating to this matter.  
Firstly, we would be grateful for further explan ation of the criteria used by the Committee in 
selecting providers.  Secondly does this process apply only to governmental environmental 
services projects?  Thirdly, it states that proposals are open to everyone.  We wonder whether this means that Samoan providers also have to  be granted Committee approval to provide the 
service. or does this only apply to foreign suppliers? 
Answer:
 
All governmental projects and aid-funded projects (such as projects funded by ADB, UNEP, JICA 
and individual Governments such as the Italian Government) go through the tender process.  
The call for Tenders is published in the Gazette (Sav ali) and local newspapers including the Terms of 
Reference for the project.  The Tenders Board then sits on the appointed date to examine the bids.  
The bid which fulfils the best criteria is selected.   WT/ACC/SAM/8 
 Page 37 
 
 
  All foreign and local companies are treated fairly a nd have the same procedures to be followed during 
admission to the Tenders Board for selection.  
Question 86 
Paragraphs 165-166 of WT/ACC/S PEC/SAM/4/Rev.1 refer.  For legal services (paragraph 165) 
Samoa allows for an initial period of licensing  to qualified lawyers from certain countries for a 
maximum period of 6 years.  A new applicatio n is required for any subsequent period.  We 
would like to know whether the same process u sed in the initial licence is also used for 
subsequent applications.  Are other factors taken into account in subsequent applications?  For 
accounting services, there is also recognition of qualifications of certain other countries, for a 
maximum of five years.  We would like to kno w whether the same process used in the initial 
licence is also used for subsequent applications.  
Answer:  
The Law Practitioners Act 1976 is s ilent on a subsequent application for temporary admission as a 
barrister or as a solicitor, or as a barrister and a solicitor of the Supreme Court of Samoa.  As such, it is arguable that the same factors required in the initial application are taken into account for 
subsequent applications. 
For accounting services, the rules of the Samoa Institute of Accountants established under section 7 of 
the Samoa Institute of Accountants Act 2006 provid e for the admission of members into the Institute 
and cessation of membership. A person who is qualified to be a members must: 
- Be a citizen of Samoa; 
- Hold an academic qualification (bachelor) in accounting; 
- Have passed the final qualifying examination of the Institute; and - Have 3 years work experience. 
Non-citizens of Samoa who are practising overseas may apply to practise in Samoa for a fee of 
ST$3,000.00 per client. 
Question 87 This section of the report should remain open , pending completion of the market access 
negotiations, to ensure that the informatio n compliments, and does not contradict, the 
commitments undertaken in the schedules. 
Answer:
 
Noted. VII. TRANSPARENCY - Publication of information on trade Question 88 The commitment in this section is inadequate, particularly in light of Samoa's unwillingness to 
implement the transparency requirements of WTO Agreements rapidly after accession.  In 
particular, we note a broad lack of facilities to provide for public comment on regulations or 
provide traders with unified information points. WT/ACC/SAM/8 
Page 38 
 
 
  - We would be interested in exploring with Samoa the establishment of a unified 
publication point or website where regulations on WTO issues routinely would be published prior to implementation for pub lic review and comment.  Such a facility 
would help Samoa implement its other commitments, and represent a major reform 
breakthrough. 
- We seek Samoa's views on this, and an offer as a basis for a better commitment in this 
area. 
Answer:
 
The Ministry of Foreign Affairs and Trade has a website. However, the internet penetration is 
2 per cent and would be highly ineffective.  The curre nt practice is to send publications directly to 
private sector organizations for them to commen t on. A notice may be published in the local 
newspaper for wider consultations. 
VIII. TRADE AGREEMENTS 
Question 89 Paragraph 175 of WT/ACC/SPEC/SAM/4/Rev.1 refers.  We note that Australia and New 
Zealand should not be listed as Forum Islands Members. 
Answer:
 
Noted.  Amend paragraph 175 accordingly. 
_______________ 
  
  
   WT/ACC/SAM/8
 Page 39ANNEX 1 
INITIAL WORKING CAPITAL BY  SECTOR FOR YEARS 2000-2007 
SECTOR 2000 2001 2002 2003 2004 2005 2006 2007 Grand Total (SAT$) 
Accommodation NR NR 68,532,010 120,000 NR NR 31,010,000 172,701 99,834,711 
Administrative and 
Support Services 30,000  83,000 30,000 40,000 4,000 NR 2,761,000 23,000 2,971,000 
Agriculture NR 51,000 NR 10,000 NR 25,000 NR - 86,000 
Air and Sea 
Transport NR NR NR NR NR NR 20,000 - 20,000 
Banks and Finance NR NR 11,160,000 - NR 10,000 NR - 11,170,000 
Construction NR 1,472,000 160,000 6,607.20 270,000 2,000,000 123,000 10,000 4,041,607 
Education services 20,000 NR NR NR NR NR NR - 20,000 
Real estate and 
Rental leasing NR NR 1,000 NR- 156,640 25,000 NR - 182,640 
Entertainment and 
Recreation NR 2,000 35,000 20,000 - 140,000 20,000 1,100 218,100 
Fisheries NR 460,000 10,000 NR NR 60,000 30,000 - 560,000 
Health NR NR NR NR NR NR NR 1,000 1,000 
Information NR NR 500,000 20,300 160,000 - 100,000,000 - 100,680,300 
Manufacturing  240,700 67,937,681 272,000 3,250,000 650,000 142,000 33,000 83,622.22 72,609,003 
Other Services NR NR NR 5,000 NR 20,000 40,100 - 65,100 
Professional Services NR 169,999.90 NR 499,999 2,036,000 NR 5,500 410,400 3,121,899 
Repairing and 
Maintenance 40,000 NR 63,201 100,000 200,000 40,000 NR   443,201 
Retailing NR NR 723,000 65,000 520,000 NR 6,136,000 40,000 7,484,000 
Restaurants and 
Cafes NR 25,000 20,000 NR 511,000 NR 27,000 17,000 600,000 
Travels Services NR NR 1,556,413 300,000 1,000 800,000 50,000 150,000 2,857,413 
Tourism NR NR NR NR 1,002,000 NR NR 154,000 1,156,000 
Wholesalers and 
Distributors NR 104,000 100,100 200 609,149.99 1,000 364,000 154,000 1,332,450 
GRAND TOTAL 
(SAT$) 330,700 70,304,681 83,162,724 4,437,106 6,119,790 3,263,000 140,619,600 1,216,823 309,454,424 
Note:  "NR" - no registration/investment during that period 
 WT/ACC/SAM/8 
Page 40  
 
  ANNEX 2  
Table 1: List of Samoa's State-Owned Enterpri ses and Government Investments (as of June 2007)
 
 Formed under 
Act of 
Parliament Formed under 
the Private 
Companies Act GoS % of 
Shares Business Description 
State-Owned Enterprises Main Activities 
Accident 
Compensation Board x  Mutual 
(0%)1 Levy Collection; 
Compensation Payments 
Agriculture Store x  100% Agriculture Supplies / 
equipment; banana exports 
Airport Authority x  100% Airport management 
Apia Park Board x  100% Park 
Development Bank of 
Samoa x  100% Small Business/Agriculture 
development loans 
Electric Power Corporation x  100% Electric Power 
Housing Corporation x  100% Housing loans 
National Provident 
Fund x  Mutual 
(0%)1 Super - annuation fund; 
business and home loans 
National University of 
Samoa x  100% Tertiary Education 
Polynesian Airlines Ltd   x 100% Commercial inter-island  
airline 
Samoa Ports Authority x  100% Ports 
SamoaTel  x 100% Telecommunications 
Samoa Land 
Corporation x  100% Sale/Lease of former WSTEC 
land 
Samoa Life Assurance 
Corp. x  Mutual 
(0%)1 Life assurance; mortgage 
borrowing 
Samoa Qualifications 
Authority x  100% Education 
Samoa Shipping 
Corporation x  100% Ferry Services 
Samoa Shipping 
Services  x 100% Contracting of crew for cargo 
vessels 
Samoa Trust Estates 
Corp. x  100% Cattle and copra production 
Samoa Tourism 
Authority x  100% Tourism 
Public Trust Office x  100% Will making and administer 
estates 
Research and 
Development  Institute 
of Samoa  x  100% Scientific and agricultural 
research 
Samoa Fire and 
Emergencies Authority x  100% Fire suppression and 
emergencies services 
Samoa Water Authority x  100% Water supply 
Government Investments     
Polynesian Blue  x 49% Commercial Airline services 
                                                      
1 These Mutual Entities are owned by Policy holders/c ontributors to these entities. However, they are 
monitored and controlled by Government under their empowering legislations and Public Bodies (Performance 
and Accountability) Act 2001.  WT/ACC/SAM/8 
 Page 41 
 
 
  Table 2: Corporatization and Privatization (1998 - 2007)  
Completed Privatization/Equity Divestment 
i. Bank of Western Samoa (now ANZ 
Bank) sold in 1994; 
ii. Divested Government shares in Samoa 
Iron and Steel in November 1998; 
iii. Corporatized PTD on 1 July 1999; 
iv. Sold Government's majority 
shareholding in Samoa Breweries in mid 1999, 
v. Divested Government shares in BOC 
Gas in August 1999; 
vi. Wound-up the Special Projects 
Development Corporation (SPDC) and 
assets tendered; 
vii. Initiated negotiations of joint venture 
for the divestment of Government's 
interest in the Samoa Coconut Oil and 
Products Limited (SCOPL); 
viii. Sold all Government Assets with the 
Samoa Coconut Products Limited; 
ix. Divested Government shares in 
Brugger Industries beginning of 2001; 
x. Divested Government shares in 
Rothmans Limited beginning of 2001; 
xi. Computer Services Limited 2004; 
xii. The remaining balance of Government 
Shares in the Samoa Breweries Ltd was 
sold in 2004; 
xiii. National Pacific Insurance, 2004; 
xiv. Partial-Privatisation of Polynesian 
Airlines Ltd  (Jet  Operations) to form "Polynesian Blue" - a joint-venture of 
Government and Virgin Blue; 
xv. Hellaby Samoa Limited, November 
200; and 
xvi. Telecom Samoa Cellular, January 
2007. Privatizing 
- Agriculture Stores Corporation to be privatised 
within 2 years; 
- Samoa Forest Corporation - asset will be 
tendered out by June 2008 
- SamoaTel Limited - to be privatised by June 
2008; 
- Samoa Post Limited - to be corporatised by 
September 2008; and 
- Samoa Shipping Services - restructured and 
privatised within 2 years. 
 WT/ACC/SAM/8 
Page 42  
 
  ANNEX 3  
Chemicals (Part of response to Q46):
 
- acetorphine (6, 7, 8, 14 - tetrahydro - 7alpha - (1 - hydroxy - l - methylbutyl) - 6, 14 - endo - 
ethenooripavine 3 - acetate) 
- acetyldihydrocodeine 
- acetylmethadol (3 - acetoxy - 6 - dimethylamino - 4, 4 - diphenyl - 3 - heptane) 
- allylprodine (3 - allyl - l - methyl - 4 - phenyl - 4 - propionoxy - piperidine) 
- alphacetylmethadol (alpha - 3 - acetoxy - 6 - dimethylamino - 4, 4 - diphenylheptane) - alphameprodine (alpha - 3 - ethyl - l - methyl - 4 - phenyl - 4 - propionoxypiperidine) - alphamethadol (alpha - 6 - dimethylamino - 4, 4 - diphenyl - 3 - heptanol) 
- alphaprodine (alpha - 1, 3 - dimethyl - 4 - phenyl - 4 - propionoxy - piperidine) 
- anileridine (1 - (para - aminophenethyl) - 4 - phenylpiperidine - 4 - carboxylic acid ethyl 
ester) 
- benzethidine (1 - (2 - benzyloxyethyl) - 4 - phenylpiperidine - 4 - carboxylic acid ethyl ester) - benzylmorphine (3 - benzylmorphine) 
- betacetylmethadol (beta - 3 - acetoxy - 6 - dimethylamine - 4, 4 - diphenylheptane) 
- betameprodine (beta - 3 - ethyl - l - methyl - 4 - phenyl - 4 - propionoxypiperidine) - betamethadol (beta - 6 - dimeth ylamino - 4, 4 - diphenyl - 3 - heptanol) - betaprodine (beta - 1, 3 - dimethyl - 4 - phenyl - 4 - propionoxy - piperidine) - bezitramide (1 - (3 - cyano - 3, 3 - diphenylpropyl) - 4 - (2 - oxo - 3 - propionyl - 1-
benzimidazolyl) - piperidine) 
- cannabis, being any leaf, seed, stalk, root, fruit,  blossom, or part thereof of any plant of the 
genus cannabis (Cannabis sativa L.) 
- cannabis resin - clonitazene (2 - para - chlorbenzyl - l - (2 - diethylaminoethyl) - 5 - nitrobenzimi - dazole) 
- cocoa leaf (Ery throxylon coca L.) 
- cocaine (methyl ester of benzoylecgonie) 
- codeine (3 - methylmorphine) - codoxime (dihydrocodeinone - 0 - (carboxymethyl)oxime) - concentrate of poppy straw - desomorphine (dihydrodeoxymorphine) - dextromoramide ((+) - 4 - [ - 2 - methyl - 4 - oxo - 3, 3 - diphenyl - 4 - (1 - pyrrolidinyl) - 
butyl] morpholine) 
- diampromide (N - [2 - (methylphe nethylamino)propyl]- propionanilide) 
- diethylthiambutene (3 - diethylamino - 1, 1 - di - (2' - thienyl) - 1 - butene) - dihydrocodeine (7, 8 - dihydrocodeine) - dihydromorphine (7, 8 - dihydromorphine) 
- dimenoxadol (2 - dimethylaminoethyl - l - ethoxy - 1, 1 - diphenyl - acetate) 
- dimepheptanol (6 - dimethylamino - 4, 4 - diphenyl - 3 - heptanol) - dimethylthiambutene (3 - dimethylamino - 1, 1 - di - (2' - thienyl) - 1 - butene) - dioxaphetyl butyrate (ethyl 4 - morpholino - 2, 2 - diphenyl - butyrate) - diphenoxylate (1 - (3 - cyano - 3, 3 - diphenylpropyl) - 4 - phenyl - piperidine - 4 - carboxylic 
acid ethyl ester) 
- dipipanone (4, 4 - diphenyl - 6 - piperidino - 3 - heptanone) 
- ecgonine ( - ) - 3 - hydroxytropane - 2 - carboxylate) - ethylmethylthiambutene (3 - ethyl met hylamino - l, 1 - di - (2' - thienyl) - 1 - butene) - ethylmorphine (3 - ethylmorphine) - etonitazene (1 - diethylaminoethyl - 2 - pa ra - ethoxybenzyl - 5 - nitrobenzimidazole 
- etorphine (6, 7, 8, 14 - tetrahydro - 7alpha - (1 - hydroxy - l - methylbutyl) - 6, 14 - endo - 
ethenooripavine) 
- etoxeridine (1 - [2 - (2 - hydroxyethoxy)eth yl) - 4 - phenylpiperidine - 4 - carboxylic acid 
ethyl ester)  WT/ACC/SAM/8 
 Page 43 
 
 
  - fentanyl (1 - phenethyl - 4 - N - propionylanilinopiperidine) 
- furethidine (1 - (2 - tetrahydrofurfuryloxyethy l) - 4 - phenylpiperidine - 4 - carboxylic acid 
ethyl ester) 
- heroin (diacetylmorphine) - hydrocodone (dihydrocodeinone) 
- hydromorphinol (14 - hydroxy - 7, 8 - dihydromorphine) 
- hydromorphone (dihydromorphinone) - hydroxypethidine (4 - (meta - hydroxyphenyl) - 1 - methylpiperidine - 4 - carboxylic acid 
ethyl ester) 
- isomethadone (6 - dimethylamino - 5 - methyl - 4, 4 - diphenyl - 3 - hexanone) 
- ketobemidone (4 - meta - hydroxyphenyl) - 1 - methyl - 4 - propionyl - piperidine) 
- levomethorphan (( - ) - 3 - methoxy - N - methylmorphinan) - levomoramide ((-)-4) - [2 - methyl - 4 - oxo - 3, 3 - diphenyl - 4 - (1 - pyrrolidinyl) -
butyl]morpholine) 
- levophenacylmorphan (( - 3) - hydroxy - N - phenacylmorphinan) 
- levorphanol (( - ) - 3 - hydroxy - Npmethylmorphinan) 
- metazocine (2' - hydroxy - 2, 5, 9 - trimethyl - 6, 7 - benzomorphan) - methadone (6 - dimethylamino - 4, 4 - diphenyl - 3 - heptanone) - methadone - intermediate (4 - cyano - 2 - dimethylamino - 4, 4 - diphenylbutane)  
- methyldesorphine (6 - methyl - delta б - deoxymorphine) 
- methyldihydromorphine (6 - methyldihydromorphine) 
- metopon (5 - methyldihydromorphinone) 
- moramide - intermediate (2 - methyl - 3 - morpholino - 1, 1 - diphenyl - propane carboxylic 
acid) 
- morpheridine (1 - (2 - morpholinoethvl) - 4 - phenylpiperidine - 4 - carboxylic acid ethyl 
ester) 
- morphine 
- morphine - N - oxide  - morphine pentavalent nitrogen derivatives  - myrophine (myristylbenzylmorphine) - nicicodine (6 - nicotinoylcodeine) - nicodicodine (6 - nicotinoyldihydrocodeine) 
- nicomorphine (3, 6 - dinicotinoylmorphine) 
- noracymethadol ((±) - alpha - 3 - acetoxy - 6 - methylamino - 4, 4 - diphenylheptane) - norcodeine (N - demethylcodeine) - norlevorphanol (( - ) - 3 - hydroxymorphinan) - normethadone (6 - dimethylamino - 4, 4 - diphenyl - 3 - hexanone) 
- normorphine (demethylmorphine) 
- norpipanone (4, 4 - diphenyl - 6 - piperidino - 3 - hexanone) opium 
- oxycodone (14 - hydroxydihydrocodeinone) - oxymorphone (14 - hydroxydihydromorphinone) - pethidine (1 - methyl - 4 - phenylpiperidine - 4 - carboxylic acid ethyl ester) - pethidine - intermediate A (4 - cyano - l - methyl - 4 - phenyl - piperidine) 
- pethidine - intermediate B (4 - phenylpiperidine - 4 - carboxylic acid ethyl ester) 
- pethidine - intermediate C (1 - methyl - 4 - phenylpiperidine - 4 - carboxylic acid) 
- pethidine - intermediazte C, esters of - phenadoxone (6 - N - morpholino - 4, 4 - diphenyl - 3 - heptanone) - phenampromide (N - (I - methyl - 2 - piperidinoethyl)propionanilide) 
- phenazocine (2' - hydroxy - 5, 9 - dimethyl - 2 - phenethyl - 6, 7 - benzormorphan) 
- phenomorphan (3 - hydroxy - N - phenethylmorphinan) - phenoperidine (1 - (3 - hydroxy - 3 - phenylpropyl) - 4 - phenylpiperidin - 4 - carboxylic acid 
ethyl ester) 
- pholcodine (morpholinylethylmorphine) WT/ACC/SAM/8 
Page 44  
 
  - piminodine (4 - phenyl - l - (3 - phenylaminopropyl) piperidine - 4 - carboxylic acid ethyl 
ester) 
- piritramide (1 - (3 - cyano - 3, 3 - diphenylpropyl) - 4 - (1 - pipe ridino) - piperidine4 - 
carboxylic acid amide) 
- proheptazine (1, 3 - dimethyl - 4 - phenyl - 4 - propionoxyazacycloheptane) 
- properidine (1 - methyl - 4 - phenylpiperidine - 4 - carboxylic acid isopropyl ester) 
- racemethorphan ((±) - 3 - methoxy - N - methylmorphinan) - racemoramide (( - ± - ) - 4 - [2 - methyl - 4 - oxo - 3, 3 - diphenyl - 4 - (1 - pyrrolidinyl) 
butyl]morpholine) 
- racemorphan ((±) - 3 - hydroxy - N - methylmorphinan) 
- thebacon (acetyldihydrocodeinone) 
- thebaine (3, 6 - dimethyl - 8 - dehydromorphine) - trimeperidine (1, 2, 5 - trimethyl - 4 - phenyl - 4 - propionoxy - piperidine) 
The isomers of the substances mentioned above in this Schedule whenever the existence of such 
isomers is possible within the specific chemical designation. 
The esters and ethers of the substances mentioned ab ove in this Schedule whenever the existence of 
such esters or ethers is possible. 
The salts of the substances mentioned above in this  Schedule whenever the exis tence of such salts is 
possible. 
Any substance, preparation, or mixture containing  any proportion of a substance named or described 
above in this Schedule other than the foll owing preparations and mixtures, namely: 
(a) Preparations containing in any proportion of the following substances or any salt of any such 
substance, namely, acetylidihydrocodeine code ine, dihydrocodeine, ethylmorphine, and 
pholcodei when: 
 (i) Compounded with one or more other pharm acologically active ingredients in such a 
way that the substance cannot be recovered by  readily applicable means or in a yield 
which would constitute a risk to health; and 
 (ii) Containing not more than 100 milligra mmes of the substances in each dosage unit 
and with a concentration of not more than  2.5 per cent in undivided preparations; 
(b) Preparations of cocaine containing not mo re than 0.1 per cent of cocaine base, being 
preparations compounded with one or more ot her pharmacologically active ingredients (none 
of which are substances named or described elsew here in this Schedule) in such a way that 
the preparation has no, or a negligible, risk of  abuse, and in such a way that the cocaine 
cannot be recovered by readily applicable mean s or in a yield which would constitute a risk 
health; 
(c) Preparations of opium or morphine containi ng not more than 0.2 per cent of morphine, being 
preparations compounded with one more other pharmacologically active ingredients (none of 
which are substances named or described elsewhere  in this Schedule) in such a way that the 
preparation has no, or a negligible, risk of ab use, and in such a way that the opium or the 
morphine, as the case may be, cannot be recovered by readily applicable means or in a yield which would constitute a risk to health; 
(d) Solid dosage units of diphenoxylate contai ning in each unit not more than 2.5 milligrammes 
of diphenoxylate calculated as base and not less than 25 microgrammes of atropine sulphate;  WT/ACC/SAM/8 
 Page 45 
 
 
  (e) Liquid preparations of diphenoxylate contai ning, in each millilitre, not more than 0.5 
milligrammes of diphenoxylate calculated as b ased and not less than 5 microgrammes of 
atropine sulphate; 
(f) Ipecacuanha and opium powder containing 10 per cent of opium powder and 10 per cent of 
ipecacuanha root in powder intimately mixe d with finely powdered lactose; and 
(g) Mixtures containing not more than one of the pr eparations specified in paragraphs (a) to (f) 
above, being mixtures whereof none of the ot her ingredients is a substance named or 
described elsewhere this Schedule. 
 WT/ACC/SAM/8 
Page 46  
 
  ANNEX 4 
 
Controlled Substances and Other Refrigerants Known to be in Commercial Use (August 2006)
 
 
 Composition ODP Import Permit 
Required? 
CFCs 
CFC-11 Pure substance 1.0 Yes * 
CFC-12 Pure substance 1.0 Yes * 
CFC-113 Pure substance 0.8 Yes * 
CFC-114 Pure substance 1.0 Yes * 
CFC-115 Pure substance 0.6 Yes * 
CFC-13 Pure substance 1.0 Yes * 
Other CFCs       
HCFCs  
HCFC-22 Pure substance 0.055 Yes 
HCFC-123 Pure substance 0.020 Yes 
HCFC-124 Pure substance 0.022 Yes 
HCFC-141b Pure substance 0.110 Yes 
HCFC-142b Pure substance 0.065 Yes 
HCFC-31 Pure substance 0.020 Yes 
Other HCFCs     Yes 
HFCs 
HFC-23 Pure substance 0 No 
HFC-32 Pure substance 0 No 
HFC-125 Pure substance 0 No 
HFC-134a Pure substance 0 No 
HFC-143a Pure substance 0 No 
HFC-152a Pure substance 0 No 
Other HFCs     No 
Perfluorocarbons 
R116 (Perfluoroethane) Pure substance 0 No 
R218 (Octafluoropropane) Pure substance 0 No 
RC318 (Octafluorocyclobutane) Pure substance 0 No 
Others      No 
Hydrocarbons 
R290 (Propane) Pure substance 0 No 
R600 (Butane) Pure substance 0 No 
R600a (2-Methylpropane 
(isobutane)) Pure substance 0 No 
R1270 (Propylene) Pure Substance 0 No 
Others      No 
Mixes- Zeotropes 
R401A (MP 39) 53% R22, 13% R152a, 34% 
R124 0.037 Yes 
R401B (MP 66) 61% R22, 11% R152a, 28% 
R124 0.040 Yes 
R401C (MP 52) 33% R22, 15% R152a, 52% 
R124 0.030 Yes 
R402A (HP 80) 60% R125, 2% R290, 38% R22 0.021 Yes 
R402B (HP 81) 38% R125, 2% R290, 60% R22 0.033 Yes 
R403A (69S) 5% R290, 75% R22, 20% R218 0.041 Yes 
R403B (69L) 5% R290, 56% R22, 39% R218 0.031 Yes  WT/ACC/SAM/8 
 Page 47 
 
 
   Composition ODP Import Permit 
Required? 
R404A (HP 62, FX 70,M55) 44% R125, 52% R143a, 4% 
R134a 0 No 
R405A (G2015) 45% R22, 7% R152a, 5.5% 
R142b, 42.5% RC318 0.028 Yes 
R406A (GHG-12) 55% R22, 4% R600a, 41% 
R142b 0.057 Yes 
R407A (Klea 60) 20% R32, 40% R125, 40% 
R134a 0 No 
R407B (Klea 61) 10% R32, 70% R125, 20% 
R134a 0 No 
R407C (Suva 9000, Klea 
66) 23% R32, 25% R125, 52% 
R134a 0 No 
R407D 15% R32, 15% R125, 70% 
R134a 0 No 
R407E 25% R32, 15% R125, 60% 
R134a 0 No 
R408A (FX10) 7% R125, 46% 143a, 47% R22 0.026 Yes 
R409A (FX56) 60% R22, 25% R124, 15% 
R142b 0.048 Yes 
R409B (FX57) 65% R22, 25% R124, 10% 
R142b 0.048 Yes 
R410A (AZ 20) 50% R32, 50% R125 0 No 
R410B (Suva 9100) 45% R32, 55% R125 0 No 
R411A (G2018A) 1.5% R1270, 87.5% R22, 11% 
R152a  0.048 Yes 
R411B (G2018B) 3% R1270, 94% R22, 3% 
R152a  0.052 Yes 
R411C 3% R1270, 95.5% R22, 1.5% 
152a 0.053 Yes 
R412A (TP5R) 70% R22, 5% R218, 25% 
R142b 0.055 Yes 
R413A (Isceon 49) 9% R218, 88% R134a, 3% 
R600a 0.000 No 
R-414A (GHG-X4, Chill-it, 
Autofrost-X4) 51% R-22, 16.5% R142b, 
28.5% R124, 4% R600a 0.044 Yes 
R414B (Icor Hotshot) 50% R22, 39% R124, 9.5% 
R142b,1.5% R600a  0.042 Yes 
R415A (Moncton 
Refrigerants Narm502) 5% R23, 90% R22, 5% R152a 0.05 Yes 
R416A (Frig C) 59% R134a, 40% R124, 
2%R600a 0.026 Yes 
R417A (Isceon 59) 46% R125 50% R134a 4% 
R600  0 No 
R418A 1.5% R290, 96% R22, 2.5% 
R152a 0.019 Yes 
R419A 77% R125, 19% R134a , 4% 
E170  0 No 
R420A 88% R134a, 12% R142b 0.0024 Yes 
R421A 58% R125, 42% 134a 0.0 No 
Mixes - Azeotropes 
R500 73.8% R12, 26.2% R152a 0.738 Yes* 
R501 75% R22, 25% R12 0.291 Yes* 
R502 48.8% R22, 51.2% R115 0.334 Yes* 
R503 40.1% R23, 59.9% R13 0.599 Yes* 
R504 48.2% R32, 51.8% R115 0.311 Yes* WT/ACC/SAM/8 
Page 48  
 
   Composition ODP Import Permit 
Required? 
R505 78% R12, 22% R31 0.784 Yes* 
R506 55.1% R31, 44.9% R114 0.46 Yes* 
R507A (AZ50) 50% R125, 50% R143a 0 No 
R508A (TP5R3) 39% R23, 61% R116 0 No 
R508B (Suva 95) 46% R23, 54% R116 0 No 
R509 (TP5R2) 46% R22, 54% R218 0.025 Yes 
Other Azeotropes       
Unnamed (by ASHRAE) 
FX20 45% R125, 55% R22 0.03 Yes 
FX40 10% R32, 45% R143a, 45% 
R125 0 No 
FX55 60% R22, 40% R142b 0.059 Yes 
FX220 3% R23, 25% R32, 72% R134a 0 No 
DI36 50% R22, 47% R124, 3% R600 0.038 Yes 
HX4 10% R32, 33% R125, 36% 
R143a, 21% 134a 0 No 
RX3 43% R125, 53% R134a, 4% 
R600a 0 No 
RX4 86% R125, 5% R290, 9% R218 0 No 
Daikin Blend 2% R23, 28% R32, 70% R134a 0 No 
XF 4% R23, 96% R134a 0 No 
Non-refrigerant Mixes 
CFC-11 & CFC-12 Composition varies (for 
aerosols) 1.0 Yes* 
R400 CFC 12 & CFC-114 
(Composition varies (for 
aerosols)) 1.0 Yes* 
Others       
* The import of CFC was prohibited in Samoa on the 1September 2006. 
 
Company Names Old trade Name New Trade Name 
Du Pont Freon SUVA 
ICI Arcton Klea 
Atochem Forane Forane 
Allied Genetron Genetron 
Hoechst Frigen Reclin 
Rhone Poulenc Isceon Isceon 
Asahi   Asahiflon 
Daikin   Daiflon 
Ausimont Algofrene Meforex 
Solvay Kaltron Solkane 
 
 
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