RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/SAM/4/Rev.3 
30 April 2010 
 (10-2373) 
Working Party on the  
Accession of Samoa Original:   English 
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON  
THE ACCESSION OF SAMOA TO THE  
WORLD TRADE ORGANIZATION 
 
Revision  
   
  WT/ACC/SPEC/SAM/4/Rev.3 
 Page i 
 
 
  TABLE OF CONTENTS 
 
I. INTRODUCTION ................................................................................................................... .1 
DOCUMENTATION PROVIDED ......................................................................................................1  
INTRODUCTORY STATEMENTS....................................................................................................1  
II. ECONOMIC POLICIES..........................................................................................................2  
- Monetary and Fiscal Policy..................................................................................................... .2 
- Foreign Exchange and Payments ............................................................................................3  
- Investment Regime.............................................................................................................. ......4  
- State Ownership and Privatization .........................................................................................7  
- Pricing Policies ............................................................................................................... .........11  
- Competition Policy............................................................................................................. .....12  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ....................................12  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................17  
- Trading Rights ................................................................................................................. .......17  
A. IMPORT REGULATIONS....................................................................................................20  
- Customs tariff................................................................................................................. .........20  
- Other duties and charges....................................................................................................... .21 
- Tariff rate quotas, tariff exemptions.....................................................................................21  
- Fees and charges for services rendered.................................................................................22  
- Application of internal taxes to imports ...............................................................................23  
- Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............25  
- Customs valuation.............................................................................................................. .....29  
- Rules of origin ................................................................................................................ .........32  
- Other customs formalities ...................................................................................................... 33 
- Preshipment inspection ......................................................................................................... .33 
- Anti-dumping, countervailing duties, safeguard regimes ...................................................34  
B. EXPORT REGULATIONS ...................................................................................................35  
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports............................................................................................................... .........35  
- Export rest rictions ............................................................................................................ ......35  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .........................36  
- Industrial policy, including export and other subsidies ......................................................36  
- Technical barriers to trade, standards and certification.....................................................38  
- Sanitary and phytosanitary measures...................................................................................39  
- Trade-related investment measures ......................................................................................46  WT/ACC/SPEC/SAM/4/Rev.3 
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  -
 Free zones, special economic areas........................................................................................46  
- Government procurement......................................................................................................47  
- Transit........................................................................................................................ ..............48  
- Agricultural policies.......................................................................................................... ......48  
(a) Imports........................................................................................................................ .............48  
(b) Exports........................................................................................................................ .............49  
(c) Internal policies.............................................................................................................. .........49  
- Trade in ci vil aircraft........................................................................................................ ......50  
- Textiles regime ................................................................................................................ ........50  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................50  
- GENERAL........................................................................................................................ .......50  
- Industrial property protection...............................................................................................50  
- Responsible agencies for policy formulation and implementation .....................................51  
- Participation in international intellectual property agreements ........................................51  
- Application of national and MFN treatment to foreign nationals......................................51  
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING 
PROCEDURES FOR THE ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS ...........................................................................52
 
- Copyright and related rights..................................................................................................5 2 
- Trademarks, including  service marks...................................................................................53  
- Geographical indications, including appellations of origin.................................................54  
- Industrial designs............................................................................................................. .......55  
- Patents........................................................................................................................ ..............56  
- Plant variety protection....................................................................................................... ...57 
- Layout designs of integrated circuits ....................................................................................57  
- Requirements on undisclosed information, including trade secrets and test data............57  
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY 
RIGHTS......................................................................................................................... ..........57  
- ENFORCEMENT...................................................................................................................5 8 
VI. POLICIES AFFECTING TRADE IN SERVICES..............................................................59  
VII. TRANSPARENCY .................................................................................................................64  
- Publication of information on trade......................................................................................64  
- Notifications.................................................................................................................. ...........66  
VIII.  TRADE AGREEMENTS .......................................................................................................66  
CONCLUSIONS .................................................................................................................... ..............69  
ANNEX 1 ........................................................................................................................ ......................70  
ANNEX 2 ........................................................................................................................ ......................72   WT/ACC/SPEC/SAM/4/Rev.3 
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  I. INTRODUCTION 
1. The Government of Samoa applied for accession to the World Trade Organization in 
April 1998.  At its meeting on 14 July 1998, th e General Council established a Working Party to 
examine the application of the Government of Samoa to accede to the World Trade Organization (WTO) under Article XII of the Marrakesh Agreement Establishing the 
WTO.  The terms of reference and the membership  of the Working Party are reproduced in document 
WT/ACC/SAM/1/[Rev.9]. 
2. The Working Party met on 12 March 2002 under the Chairmanship of Mr. Y. Suzuki (Japan).  
Mr. Suzuki resigned his appointment in 2009.  Th e General Council took note of the appointment of 
Ms. Kuni Sato in May 2009. 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Samoa (WT/ACC/SAM/2 ), the questions submitted by Members on the 
foreign trade regime of Samoa, together with the replies thereto, and other information provided by 
the authorities of Samoa (WT/ACC/SAM/3, WT/ACC/SAM/4 and Addenda 1, 2 and 3, 
WT/ACC/SAM/5 and Addendum 1, WT/ACC/SAM/6, WT/ACC/SAM/7, WT/ACC/SAM/8 and 
Addenda 1, 2 and 3, WT/ACC/SAM/9, WT/A CC/SAM/10, WT/ACC/SAM/11, WT/ACC/SAM/12, 
WT/ACC/SAM/13, WT/ACC/SAM/14, WT/ACC/SA M/15 and Addendum 1, WT/ACC/SAM/16,…), 
including the legislative texts and other documentation listed in Annex I. 
INTRODUCTORY STATEMENTS 
4. The representative of Samoa said that Samoa was a small island nation highly vulnerable to 
natural disasters and international market risks.   Samoa's economy heavily relied on a few exported 
goods and export markets and had b een severely affected by the As ian financial crisis and the 
repercussions of the 11 September attacks.  The trad e balance deficit was financed mainly by exports 
of services and remittances from Samo ans living abroad.  Agriculture, which used to be the backbone 
of the economy, had been supplanted by fishery over the past four or five years following the dramatic decline in world prices of Samoa's traditional agricultural exports. 
5. His Government had engaged in a comprehe nsive reform programme to promote the 
development of the private sector.  Measures included: i) a substantial liberalization of tariffs - the 
maximum rate had been reduced from 60 per cent to  20 per cent in 1998 - with the exception of 
aviation gasoline fuel and residual oil fuels, cigare ttes and cigars, tobacco products, and some alcohol WT/ACC/SPEC/SAM/4/Rev.3 
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  and beverages; ii) the removal of control over co mmercial banks credit ceilings and interest rates; 
iii) a reduction of corporate and income taxes and th e elimination of control over the repatriation of 
profits for foreign companies to promote investme nt; iv) the abolition of the withholding tax on 
dividends; v) an accelerated depreciation on capit al equipment and commercial buildings; and 
vi) policies to diversify and increase the competiti veness of exports throug h the development of 
export processing industries and tourism.  The programme was implemented through a strong 
partnership with the private sector.  Samoa's econom ic reform plans also aimed at strengthening the 
agricultural sector through more focused farm er-oriented research and extension services. 
6. Accession to the WTO was seen as a powerful in strument to enhance trade security, improve 
access to international markets, and support Samoa's liberalization efforts.  Accession was considered 
important to help maintain a stable macroec onomic environment and improve private sector 
development and employment creation.  His Gove rnment had taken a number of measures to bring 
Samoa's trade-related legislation into conformity wi th WTO rules, in particular in the intellectual 
property and sanitary and phytosanitary areas. 
7. Implementation of WTO requirements was a complex process.  Considering Samoa's status as 
a least-developed country, the representative of Sa moa called on Members of the Working Party to 
show flexibility in negotiating Samoa's terms of entry. 
8. Members of the Working Party welcomed the app lication of Samoa to join the Organization.  
They praised the efforts undertaken so far, in partic ular in the areas of public sector reform, taxation, 
customs, and private sector development, but noted that further work would be required to achieve 
compliance with WTO rules and principles.  Members looked forward to a rapid and smooth accession process on appropriate terms.  Some Memb ers referred to Samoa's least-developed country 
status and would take it into account when  establishing Samoa's terms of entry.  
9. The Working Party reviewed the economic polic ies and foreign trade regime of Samoa and 
the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by Members of 
the Working Party on the various aspects of Samo a's foreign trade regime, and on the terms and 
conditions of Samoa's accession to the WTO, are summarized below in paragraphs 10 to [...]. 
II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy 
10. The representative of Samoa said that the Central Bank of Samoa was responsible for 
formulating and implementing Samoa's monetary po licy.  The main objectives of Samoa's monetary  WT/ACC/SPEC/SAM/4/Rev.3 
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  policy were to ensure domestic price stability and extern al payments viability.  Direct control of credit 
and interest rates and the Liquid Assets Requireme nt, which were traditionally used to control 
monetary supply, had been removed in January 1 998 and May 1999 respectively.  The only remaining 
requirement was the Required Statutory Reserve Depos it, set at 4.8 per cent of all deposits, interbank 
deposits excluded.  Monetary control was now main ly achieved through the auction of Central Bank 
securities.   
11. Samoa's fiscal policy primarily aimed at mainta ining a strong financial discipline, reforming 
the tariff system, and focusing expenditures on prio rity areas such as health and education.  
Substantial changes in the taxation system had been  introduced in May 1998.  Taxes levied in Samoa 
included the Value Added Goods and Services Tax (VAGST), company income tax, sole trader income tax, salary and wages income tax, wit hholding tax, import duties, domestic excise taxes, 
import excise taxes, and other taxes.  For the fiscal year 2005/2006, taxes had accounted for 
81.5 per cent of total Government revenue, prin cipally derived from VAGST (32 per cent), income 
tax (17.5 per cent), import duties (13 per cent), a nd domestic excise taxes (12.8 per cent).  Aid and 
grants had amounted to 18.5 per cen t of total Government revenue.   
- Foreign Exchange and Payments 
12. The representative of Samoa said that Samoa ha d become a Member of the International 
Monetary Fund (IMF) in 1971.  The value of Samo a's currency, the tala, was pegged to a basket 
including the currencies of Samoa's main trading partners (Australia, the European Union, Fiji, 
New Zealand, and the United States).  The Centra l Bank could make discretionary exchange rate 
adjustments against the trade weight ed basket within a limit of 2 pe r cent.  In April 2010, one tala 
(SAT) exchange at approximately US$0.4031. 
13. Foreign exchange levies had been removed.  In  July 2000, the Government had relaxed the 
Exchange Control Policy requirements.  There were  no restrictions on foreign exchange for current 
transactions, and his Government did not intend to  tighten the requirements on such transactions.  
Capital account transactions, however, were subj ect to controls under the Exchange Control 
Regulations.  Controls aimed primarily at preservi ng the country's external reserves.  Overseas 
borrowing and servicing of debt by the private sector had to be approved by the Central Bank.  
Approval was generally granted if the transaction w as considered to benefit the domestic economy.  
Remittance of private capital, profits and divide nds were normally allowed against documentary 
evidence.  Pursuant to the Exchange Control Regul ations, all resident companies and individuals, 
engaged in a business generating foreign currency earni ngs, were required to re patriate their revenues 
to Samoa.  Businesses could open foreign currency accounts in major trading currencies at any WT/ACC/SPEC/SAM/4/Rev.3 
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  commercial bank in Samoa.  The obligation to co nvert all foreign currency earnings into local 
currency upon repatriation had been eliminated under the Exchange Control Regulations 1999.  
The Exchange Control Regulations 1999 were based on the Central Bank of Samoa Act 1984.  
In response to a question, he noted that Samoa had no plans to eliminate the existing foreign exchange 
surrender requirement. 
14. In response to a specific question, the representa tive of Samoa said that instruments to be 
used to address balance-of-payments problems woul d include fiscal measures to cut expenditures, 
issuance of Central Bank securities to influen ce money supply and domestic credit, and the 
adjustment of the national currency's value.   
15. The representative of Samoa confirmed that in the event Samoa applied restrictions to 
safeguard the balance-of-payments, it would do so in accordance with Article XVIII of 
the GATT 1994 and the Understanding on the Balance of  Payments Provisions of the GATT 1994.  
The Working Party took note of this commitment. 
- Investment Regime 
16. The representative of Samoa said that his Government had developed a new investment 
policy strategy in 1999-2000, which aimed at stimula ting investment through liberalization rather than 
incentives.  The Enterprises Incen tives and Export Promotion Act 1992/1993 had been amended in 
June 1999 to discontinue import duty and income ta x exemptions for new investments.  However, 
special privileges granted to five companies, whic h exported 95 per cent of their production, had been 
grandfathered between 29 May 19 95 and 25 June 1999.  Incentives took the form of income tax 
holidays of up to 15 years; a subsequent 25 per cen t tax rate on assessable income; a tax holiday on 
dividends of up to 15 years in the limit of the f unds invested; and a complete exemption from customs 
and excise duties on both imports and exports.  Three of the five companies:  the Cocoa and Coconut Products, Pacific Cashmere and Desico Samoa, ha d ceased all production in February 2004.  Two 
companies:  Samoa Tropical Products and Yazaki Samoa continued to benefiting from incentives 
contingent upon export performance.  The incentiv es granted to Samoa Tropical Products had expired 
on 31 March 2008.  The tax holidays confe rred to Yazaki Samoa were due to end on 
8 November 2009 and the customs and excise incentiv es on 11 July 2010.  He confirmed that none of 
Samoa's incentive programmes were conti ngent upon local content requirements. 
17. Investment incentives, in the form of duty concessions on capital goods used for hotel and 
other development projects, were also provide d under the Customs Amendment Act 2007 (see the 
section "Industrial policy, including export and other subsidies").    WT/ACC/SPEC/SAM/4/Rev.3 
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  18. He further noted that, in order to facilitate a nd promote investment in Samoa, an Investment 
Division had been established within the Minist ry of Commerce, Industry and Labour.  Foreign 
investment was regulated by the Foreign Investment Act 2000.  The Act required foreign investors to 
apply for a foreign investment registration certificate to the Chief Executive Officer of the Ministry of 
Commerce, Industry and Labour.  Foreign investme nt certificates entitled foreign investors to a 
business licence.  The Act established restricted  and reserved activities.  Reserved activities, 
i.e., activities that could only be carried out by  Samoan nationals, included public transportation 
buses, taxis, vehicles for hire, retail trade and sa w milling (see Annex to the Foreign Investment 
Act 2000).  These sectors were either part of prot ection environmental programmes or considered to 
be adequately catered for by local investors.  He noted that foreign investors could not own businesses 
listed as reserved activities.  Restricted activiti es were activities open to foreign investors under 
certain conditions, which could include the establishm ent of a joint venture with Samoan nationals, 
the employment of Samoans, the use of overseas investment capital, or minimum or maximum limits on foreign investment (Article 4 of the Foreign I nvestment Act 2000).  Under the Local Fish Policy, 
local ownership of fishing vessels should account for no less than 60 per cent of total shareholding.  
For all other activities, foreign investors were subj ect to the same rules and regulations as domestic 
investors, except for land-related matters.  There were  no restrictions imposed on foreign investors to 
repatriate profits and capital ga ins, provided they presented the required supporting documents and 
tax clearance.  He noted that the Reserved and Restri cted Lists of Activities were being revised as part 
of the review of the Foreign Investment Act 2000 and its implementing regula tions.  A draft Foreign 
Investment Amendment Bill was e xpected to be submitted to Parliament in December 2010.  
19. Alterations of the Reserved and Restricted List s had to be approved by the Cabinet.  Any 
party, be it the Government or the private sector, wishing to modify the lists should send a justified 
written request to the Ministry of Commerce, Indus try and Labour.  The Ministry would analyze the 
request, conduct further investigations and prepar e a proposal to amend or expand the lists of 
activities.  The proposal was then discussed at a special meeting with representatives from the 
Ministres of Finance; Revenue; Agriculture and Fisheries; Justice, Coursts and Administration; Natural Resources, Environment and Meteorology; Fo reign Affairs and Trade; the Attorney General's 
Office; the Central Bank of Samoa; the Prime Minister's Office and Cabinet; the Samoa Tourism 
Authority; private sector organizations (the Samoa Chamber of Commerce, the Samoa Association of Manufacturers and Exporters, Women in Business Development Inc.), as well as civil society.  After discussion, the proposal was submitted to the Tr ade, Commerce and Industry Development Board 
(TCIDB) for consideration.  The TCIDB was chai red by the Minister of Commerce, Industry and 
Labour and was composed of representatives from various ministries and the private sector (the Small 
Business Enterprise Centre, the Samoa Chamber of Commerce, the Samoa Association of WT/ACC/SPEC/SAM/4/Rev.3 
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  Manufacturers and Exporters, and agricultural exporters ).  After deliberations, the TCIDB reported to 
the Cabinet through the Minister of Commerce, Industry and Labour.  The Cabinet made the final 
decision and the Ministry consulted with the Attorn ey General to prepare a draft Bill for submission 
to Parliament.  He noted that parliamentary procedures also provided opportunities for public 
comment. 
20. A Member noted that there did not seem to be any clear criteria underpinning the selection of 
reserved or restricted activities.  This Member i nvited Samoa to review a nd amend its provisions to 
ensure a clear, transparent and well-justified set of  criteria for the selection of restricted and reserved 
sectors.  This Member noted that activities reser ved to domestic persons should not lead to undue 
discrimination against foreigners.  In response, the representative of Samoa said that criteria for inclusion and exclusion of a business activity in the reserved and restricted lists were being developed 
as part of the review of the Foreign Investme nt Act 2000 and its implem enting regulations (see 
paragraph [18] above).  The Foreign Investment Amendment Bill was expected to be submitted to 
Parliament in December 2010. 
21. Article 101 of the Constitution provided for three types of land, i.e., customary, freehold and 
public land.  Only Samoan citizens were permitted to own land, with some exceptions.  The first 
exception related to the leasing of customary land under the Alienation of Customary Land Act 1965.  
Customary land was land held in accordance with Samoan customs and usage.  Pursuant to the 
Alienation of Customary Land Act 1965, the Minist er of Natural Resources and Environment could 
lease or licence customary land for any "authorized purpose", i.e., public, industrial, commercial or 
religious purposes, for a period of 30 years renewable once in the case of land leased or licensed for industrial purposes or a hotel, and 20 years rene wable once in the other cases.  These owners were 
required to use the land in the public interest and in accordance with Samoan customs and usage.  
Land leased for forestry purposes was subject to th e provisions of the Forest Act 1967.  The second 
exception concerned the sale of land under the Al ienation of Freehold Land Act 1972.  The Act 
regulated the alienation of freehold land to non-resi dents and overseas corporations, i.e., corporations 
with more than 25 per cent of shares or voting power  held by non-residents.  Freehold land was land 
held for an estate in fee simple.  Under the Act, alienation of freehold land without the written consent 
of the Head of State, was prohibited.  The State Trusts Estates Corporation, established pursuant to 
the 1977 State Trusts Estates Corporation, disposed of thousands of acres of freehold land by lease for 
a maximum period of ten years on behalf of the people  of Samoa.  In 1990, part of the Corporation's 
land had been transferred to the Government a nd subsequently to the Samoa Land Corporation, 
a wholly Government-owned corporation.  The Co rporation did not impose any eligibility tests.  
Prospective lessees were required to submit propos als explaining how the land would be used.   WT/ACC/SPEC/SAM/4/Rev.3 
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  Proposals were assessed in the light of their economic viability.  Pub lic land, i.e., Government land 
available for disposal, was regulated by the La nds, Surveys and Environment Act 1989.  Under the 
Act, Government land was classified as farm, ur ban and commercial/industrial land.  The Land Board 
established under the Act was responsible for aliena ting Government land.  Any person of 21 years or 
above could lease Government land for a period of up to 20 years, renewable for a maximum of 
40 years.  Applications could only be refused if th ey ran counter to the public interest.  Refusals had 
to be justified in writing.  In the event of expropr iation or of a dispute over the terms and conditions of 
a lease, foreign investors enjoyed the same rights as domestic investors.   
22. Asked to clarify the concept of public interest , the representative of Samoa said that there 
were no specific criteria relating to the public interest  test.  The notion of public interest referred to 
what was legally and morally right in accordance w ith the law, as well as traditional and customary 
practices.  The environmental impact of a project was also taken into consideration. 
23. Measures had also been taken to facilitate the recr uitment of foreign workers.  Pursuant to the 
Immigration Act 2004, non-residents could be gran ted a Temporary Resident  Permit for Employment 
Purposes, which allowed its holder to work for the employer mentioned in the application.  Should 
such employment cease, the permit was cancelled and th e person had to leave the country or apply for 
a new permit to remain in Samoa.  
24. In response to questions about the volume a nd value of foreign direct investment, he 
submitted information about the initial working capita l (by sector) declared by foreigners in their 
application for a foreign investment certificate as  recorded since 2000 in the database established by 
the Ministry of Commerce, Industry and Labour (M CIL) in Annex 1 to document WT/ACC/SAM/8. 
- State Ownership and Privatization 
25. The representative of Samoa said that his Gove rnment held a stake in 27 enterprises in 2006, 
among which 24 were wholly State-owned.  P ublic utilities had accounted for approximately 
8 per cent of Samoa's GDP in 2003 and other Stat e-owned enterprises for 26 per cent.  Only a 
negligible proportion of exports and not more than 5 per cent of imports were attributable to the 
activities of State-owned enterprises.  Imports by State-owned enterprises were classified as private 
sector imports.  
26. Samoa's policy aimed at promoting economic grow th through private sector development and 
ensuring that partly or wholly State-owned en terprises operated on normal business considerations.  
Wherever possible, the Government of Samoa div ested itself of commercially-oriented activities to WT/ACC/SPEC/SAM/4/Rev.3 
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  concentrate on utilities that could not be taken over by the private sector.  In 1998, Samoa had 
embarked on a programme of cor poratization and privatization, which had first concentrated on 
partly-owned enterprises.  As a re sult, the Government had sold all the shares it held in Rothmans 
Tobacco Co. Ltd., Samoa's sole manufacturer of tobacco, now called the British American Tobacco 
Company Ltd., as well as all the remaining shares it held in Samoa Breweries.  In addition, all the 
buildings and milling equipment of Samoa Coconut Pr oduct Ltd. had been sold to Elan Trading.  
The company's only remaining asset was the land, whic h was leased to Elan Trading on a 20-plus-20 
year term.  He confirmed that none of these en terprises enjoyed any special privileges.   
27. A new privatization strategy had been adopted  in 2003.  The new strategy called for the 
Government to concentrate on its core strategic bus iness activities and to divest itself of non-strategic 
activities that could be provided by the private se ctor.  Each privatization was dealt with on a 
case-by-case basis.  Wholly-owned en terprises were to be restructured  to ensure greater efficiency, 
before being privatized.  Since 2003, his Governme nt had sold all its minority shares in Computer 
Services Limited (in 2004), Hellaby Samoa Ltd. (in 2006), and Telecom Samoa Cellular Ltd. (in 2007).  Scoping studies for the Samoa Broa dcasting Corporation, the Agriculture Store 
Corporation and the Samoa Shipping Corporation had been completed and privatization of these 
entities was in the pipeline.  The scoping study fo r SamoaTel Ltd. had been completed, but no 
decision had been taken yet regarding the timing a nd process of privatization of this enterprise.  
The Samoa Forest Corporation had ceased operation in 2004 and the Govern ment had approved its 
liquidation in 2005.  However, some legal issues re mained to be solved before liquidation could be 
completed.  He provided a list of State-owned en terprises and bodies as of June 2007 in Table 1 and 
details of Samoa's privatization programme for the period 1998-2007 in Table 2.  He noted that none 
of the remaining State-owned enterprises trading goods  enjoyed any special or exclusive privileges.  
In response to a question, he added that State ownership control in State-owned enterprises was 
exercised through the board of directors.  
28. A new umbrella legislation had been de veloped to strengthen the performance and 
accountability of the enterprises, in which the G overnment would retain a controlling interest, 
i.e., more than 50 per cent of total shares or the ma jority of votes.  In December 2001, the Parliament 
had passed the Public Bodies (Performance and Acc ountability) Act, which required Public Trading 
Bodies to prepare Corporate Plans (Section 22 of the Act); comply with financial reporting requirements (Section 23); and conduct performan ce audits (Section 24).  The Act foresaw the 
dismissal of the Director in the event of poor performance, demonstrated by a performance audit 
(Section 25) and provided for Public Trading Bodi es to register as companies under the Companies 
Act, thereby ensuring that Public Trading Bodies we re covered by the provisions of the Companies  WT/ACC/SPEC/SAM/4/Rev.3 
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  Act (Section 5).  Pursuant to Section 8 of the Act,  Public Trading Bodies were to aim at the same 
profitability and efficiency as private businesses.  Public Bodies' boards were accountable to the 
shareholding Ministers, the Minister of Finance and the responsible Minister, who were liable to the 
Parliament for the performance of the Public Bodies.  The Act also strengthened the role of the State-
Owned Enterprises Monitoring Unit, which monitore d the performance of State-owned enterprises. 
29. To further foster responsible economic and fi nancial management by the Government, the 
Public Money Act 1964 had been replaced by the Public Finance Management Act 2001, which set 
out a number of accountability requirements aligned w ith the Eight Principles of Accountability of the 
South Pacific Forum.  Under the new Act, Public Trading Bodies were required to submit a Performance and Management Plan (Section 92 of the Act); immediately notify to the Government 
any event which could affect their financial positi on (Section 93); keep proper accounts and records of 
their financial positions and transactions (Secti on 103); and submit Performance and Management 
reports as well as financial statements (Section 104).  The Act also granted the Financial Secretary the 
authority to inspect and investigate any Public Body believed to have failed to implement the 
Performance and Manageme nt Plan (Section 105). 
30. Asked about the functions of the Agriculture Store Corporation (ASC), the representative of 
Samoa explained that the Corporation sold and rented  agricultural tools and equipment, and sold feed, 
seeds, fertiliser, insecticides and other supplies used  for agricultural purposes.  The Corporation was a 
100 per cent wholly State-owned enterprise and ha d enjoyed a duopoly licensing arrangement with 
another private competitor to sell pesticides and ch emicals for farming.  Asked to provide more 
information on the trading activities of the ASC, th e representative of Samoa said that the Corporation 
had also been involved in the production of banan as, both for exportation and the local market, but 
was now divesting itself of this loss-making activity.   He added that the ASC operated in competition 
with private enterprises, which supplie d the same services and products.   
31. Some Members of the Working Party sought cl arification concerning the "duopoly" of the 
state-owned ASC and its privately owned counter part, and whether those enterprises enjoyed a 
privileged selling position for pesticid es and other agricultural chemicals in Samoa.  In particular, 
those Members sought confirmation whether there w as any legal or policy impediment to additional 
firms entering the market to sell the same products to Samoan farmers.  In res ponse, the representative 
of Samoa stated that there was no legal or policy impediment to additional firms seeking to enter the market to sell pesticides and other agricultural chemical s in Samoa.   In response to a further question, 
the representative of Samoa stated that it was exp ected that the ASC would be privatised in 2011.    WT/ACC/SPEC/SAM/4/Rev.3 
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  32. He noted that the duopoly would be discontinued after the ASC being privatised.  In response 
to a question, he added that the importation, distribution and sale of pesticides were open to 
competition.  Anyone could apply to the Pesticid es Committee established w ithin the Ministry of 
Agriculture to obtain a licence to tr ade in pesticides and agricultural ch emicals.  Due to the small size 
of the market, the ASC and Farm Supplies were th e only local companies currently selling pesticides 
for agricultural use only.  There were, however, ma ny companies licensed to import, distribute and 
sell pesticides and agricultural chemicals for house hold purposes.  He added that more and more 
villages were moving to organic farming and were  prohibiting the use of chemicals for farming. 
33. He confirmed that there were no restricti ons on the establishment of domestic or 
foreign-owned competitors to the remaining State- owned enterprises.  Investment sectors were open 
to both local and foreigners, with the exception of those activities reserved for local citizens, 
i.e., sawmilling, retailing, rental cars, buses and taxis.  He further confirmed that Samoa's 
privatization programme did not operate so as to r estrict foreign investment.  The objective of the 
Government of Samoa was, on the contra ry, to encourage foreign investment. 
34. The representative of Samoa said that none of Samoa's State-owned enterprises trading in 
goods (see Table 1) had been granted a monopoly or an y special privileges that would enable them to 
influence imports or exports.  None of them were therefore State trading enterprises in the meaning of 
the Understanding on the Interpretation of Article XVII of the GATT 1994.  He noted that the Cocoa 
and Copra State Marketing Boards had been abolished in 1990.   
35. As to State-owned enterprises supplying servi ces, they generally enjoyed a monopoly position 
due to the small size of the domestic economy.  Howeve r, competition existed in some areas, such as 
insurance, where the Samoa Life Insurance Corporation competed with several insurance firms - 
including the newly established Colonial Insu rance Company; and telecommunications, where 
SamoaTel was exposed to competition (see paragraph [216]).  
36. Noting that Samoa had granted a five-year cont ract to Mobil and then Total to supply and 
distribute oil and petroleum products in Samoa following competitive tendering processes, some Members were of the view that this arrangemen t was covered by Article XVII of the GATT 1994 and 
should be notified.  In response, the representative of Samoa said that a new tender process had been 
carried out in August 2008.  The new supplier would be notified to the Working Party.  
37. The representative of Samoa confirmed that his Government would ensure the transparency 
of its ongoing privatization programme.  He stated that his Government would provide annual reports 
to WTO Members on developments in its privati sation programme as long as the programme would  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 11 
 
 
  be in existence, and along the lines of the informa tion already provided to the Working Party during 
the accession process.  The Working Part y took note of this commitment. 
38. [The representative of Samoa confirmed that upon accession Samoa would notify and provide 
information on the activities of its new supplier of pe troleum products as they related to the exclusive 
contract to supply petroleum products to Samoa on behalf of the Government, in accordance with 
Article XVII of the GATT 1994 and the Understanding on that Article.  Samoa would apply its laws 
and regulations governing the trading activities of State-owned enterprises and State-controlled 
enterprises and other enterprises with special or excl usive privileges and would act in full conformity 
with the provisions of the WTO Agreements, in particular Article XVII of the GATT 1994 and the 
Understanding on that Article and Ar ticle VIII of the GATS.  The Working Party took note of these 
commitments.] 
- Pricing Policies  
39. The representative of Samoa said that price controls  were applied to basic grocery products of 
particular importance to low and middle-income famili es.  Goods subject to price control were listed 
in the 2002 General Price Order.  Price control took the form of a percentage mark-up (see Table 3).  
The mark-up was applied to the ex-factory price of domestic products and to the landed price of 
imported goods.  The same percentage mark-up wa s applied to imported and domestically-produced 
goods, including beer and tobacco products, with the exception of locally-produced biscuits in 
packages of 5 lbs and 10 lbs which were subject to  a percentage mark up of 32.5 per cent, while 
imported biscuits were not subject to any price c ontrol.  Locally-produced biscuits were culturally 
sensitive; their price was therefore controlled.  Any increase in the price of locally-made products, 
such as beer, biscuits, cigarettes, bread, and corned beef, had to be approved by the Prices Board.  
If approval was granted, a new Order specifyi ng the new percentage mark-up was issued.  
Applications to the Prices Board had to incl ude a justification for the increase sought.   
40. The representative of Samoa stated that Samoa would apply price control measures in 
a WTO-consistent fashion, and take into account  the interests of exporting WTO Members as 
provided for in Article III:9 of the GATT 1994.  Sa moa would also publish the list of any goods and 
services subject to price controls in its Official Ga zette (the Savali), includi ng price or mark-up levels, 
and any changes to this list or price controls applied.  The Working Party took note of this 
commitment. WT/ACC/SPEC/SAM/4/Rev.3 
Page 12  
 
  - Competition Policy 
41. The representative of Samoa said that competiti on policy was regulated by the Fair Trading 
Act 1998.  The competition policy of Samoa aimed at encouraging competition and fair market 
behaviour.  His Government was reviewing all competition-related legislation, policies and 
programmes to remove unnecessary restrictions.  Regular  meetings were held with all stakeholders.  
The Ministry of Commerce, Industry and Labour w as the central focal point for competition policy 
matters. 
42. The Fair Trading Act 1998 controlled the mark -up of wholesalers and retailers for basic 
grocery products to prevent distributors from taking advantage of their local position.  Noting that the first-best solution to address a monopoly position was to increase competition, several Members 
inquired about the rationale of the price control measure and possible future plans to replace the
 price 
control with effective competition policies.  The representative of Samoa replied that price control 
aimed at preventing local distributors - one to th ree  per village, on average - from imposing excessive 
prices on basic goods.  Excessive prices deeply affect the purchasing power of low and middle-income families.  The measure would be lifted wh en competition would be considered healthy.  
43. Invited to explain how a case of anti-competitive practices conducted by an enterprise in more 
than one country would be handled in Samoa, th e representative of Samoa replied that Samoa's 
competition policy dealt only with national anti-competitive practices. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
44. The representative of Samoa said that Samoa became an independent and sovereign state 
within the British Commonwealth of Independent  States on 1 January 1962.  The Constitution had 
been adopted in 1960.  The system of Governme nt was based on the English Westminster model.  
The first Head of State held his function for life,  but current and future Heads of State would be 
elected by the Legislative Assembly for a five-year term.  In the absence or unavailability of the Head 
of State, his functions were taken up by the Counc il of Deputies, consisting of three members elected 
by the Legislative Assembly.  
45. The Executive Council was composed of the Prime Minister, appointed by the Legislative 
Assembly, and 12 Ministers nominated by the Assembly on the recommendation of the Prime 
Minister.  The Cabinet of Ministers directed and controlled the work of th e executive branch and was 
collectively responsible to the Parliament.  The Cabi net was convened by the Prime Minister or, in his  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 13 
 
 
  absence, by any Minister appointed on his behalf.  The Cabinet could designate  one or more persons 
to report to the Cabinet on Government administra tion, legislative, or general interest issues. 
46. Legislative powers were exercised by the Legislative Assembly, composed of 49 members 
elected for five years by universal suffrage.  Fo rty-seven seats were reserved for the "Matai", 
i.e., customary chiefs or heads of  families representing the territorial  constituencies.  The two others 
were held by representatives of individual voters  without territorial or tribal affiliation.  
The Legislative Assembly elected two of its members to act as Speaker and Deputy Speaker.  
The Speaker presided over the Assembly sittings.  Th e Head of State and the Legislative Assembly 
constituted the Parliament, which was empowered to adopt laws.  Pursuant to the Constitution and the 
Standing Order of the Legislative Assembly, any me mber of the Parliament could introduce a bill, 
a motion or a petition to the Assembly.  Proposals fo r legislative changes were initiated by officials 
following consultations with stakeholders, including  the private sector, and submitted to a Sponsoring 
Minister for consideration.  The proposal is th en transmitted to the Attorney General's Office for 
drafting.  Once endorsed by the sponsoring Minister, the draft bill is sent to the Cabinet, along with reports from the Treasury and the Attorney General outlining the fiscal and legal implications of the 
measure, and then tabled in Parliament after approval.  Following the second reading, the bill is 
submitted to a Parliamentary Select Committee ma de up of Government and opposition members of 
the Parliament, which reported back to the Parliament.  It becomes an  Act of Parliament after being 
passed a third time by the majority of the members of Parliament and approved by the Head of State.  
Acts of Parliament came into force upon assent of the Head of State or, in  the event administrative 
adjustments were required prior to  enactment, at a time set by the Sponsoring Minister.  Enacted 
legislation was published in the Official Gazette (Savali).  Adoption of orders, regulations, and 
by-laws only required approval of the Cabinet and the Head of State. 
47. Judicial power was exercised by the Court of Appeal, the Supreme Court, the District Court, 
and, for land and titles-related ma tters, the Land and Titles Court.  The Chief Justice of the Supreme 
Court was appointed by the Head of State on the recommendation of the Prime Minister.  All other judicial officers were nominated by the Head of  State on the advice of the Judicial Service 
Commission.  The Judicial Service Commission consis ted of the Chief Justice, acting as President, the 
Attorney General, or in his/her absence the Chairm an of the Public Service Commission, and another 
person designated by the Minister of Justice.  N on-citizens could be appointed judges of the Supreme 
Court.  The Court of Appeal was the highest court.  It was composed of three judges.  Its decisions on appeals by the Supreme Court were final.  The Supreme Court had an appe llate function and dealt 
with civil and criminal cases for which sanctions  foreseen by the law did not exceed SAT 10,000 
(US$3,275) or seven years of imprisonment in the c ase of criminal charges.  Criminal and civil cases WT/ACC/SPEC/SAM/4/Rev.3 
Page 14  
 
  of minor gravity fell under the responsibility of the Di strict Court.  Foreign individuals and companies 
could engage in civil proceedings in either the S upreme Court or the District Court and lodge appeals 
with the Court of Appeal.   
48. The Constitution and the Declaratory Judgement s Act 1988 guaranteed any person, local or 
foreign, the right to appeal administrative decisi ons before the Supreme Court.  Procedures were set 
out in the Government Proceedings Act 1974.  Ad ministrative decisions could be challenged for 
breach of the Common Law rules or failure to act  fairly.  Commercial cases against the national 
administration could be brought before the Supr eme Court by Samoan nati onals and foreigners.  
The Court could order writs of habeas corpus , mandamus , certiorari , and prohibition, and issue 
injunctions and declaratory judgements.  Foreign co mpanies without a registered office in Samoa and 
appealing to local courts were required to pay security costs.   
49. In response to a Member's request for informa tion on the recourse available to importers and 
exporters for administrative and/or judicial appeal , e.g. in customs cases, the representative of Samoa 
said that all customs decisions, including all decisi ons made by the Comptroller, were subject to 
judicial appeal to the Supreme Court pursuant to  the Supreme Court (Civil Procedure) Rules and 
Common Law principles.  There was, however, no general administrative right of appeal of decisions 
made by the Comptroller, except for decisions relate d to Customs Valuation, the origin of a product, 
registration in the Import and Export Electronic Syst em, and administrative penalties.  Pursuant to 
Regulation No. 10 of the Customs Valuation Regula tions 1998, customs valuation decisions could be 
appealed in first instance to the Comptroller within  14 days, and in second instance to the Minister for 
Revenue within 28 days from the date of receipt of the Comptroller's written decision.  Appeal to the 
Comptroller was subject to a fee of SAT 100 (US$32. 75).  Decisions regarding the origin of a product 
could be appealed to the Minister for Revenue pursuant to Section 134 of the Customs Act 1977.  Refusal by the Comptroller to register a user  in the Import and Export Electronic System and 
decisions to cancel registration of a registered user  could be appealed to the Minister for Revenue 
within 20 working days after notification of th e Comptroller's decision for a fee of SAT 100 
(US$32.75) pursuant to Regulation Nos. 5 and 8 of the Customs Regulations 1998 (Computer Entry 
Processing System).  Administrative penalties imposed by the Comptroller under Regulation No. 25 
of the Customs Regulations 1998 (Computer Entry Pr ocessing System) could also be appealed to the 
Minister for Revenue within 14 working days after notification of the Comptroller's decision for a fee of SAT 100 (US$32.75).  Decisions of the Minister were final.  He added that Section 255 of the 
Customs Act 1977 provided for judicial appeal of goods seized by customs.  Seizure of goods could 
be appealed in first instance to the District Cour t within one month, and in second instance to the 
Supreme Court of Samoa.  Finally, decisions re garding duties paid could be appealed to the  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 15 
 
 
  Comptroller pursuant to Section 156 of the Custom s Act 1977.  He noted that all Comptroller's 
decisions could be challenged through the judicial  system, i.e., before the Supreme Court.  
50. Noting that Samoan nationals and foreigners  could also file a complaint about an 
administrative decision or act to the Ombudsman, a Member asked Samoa to clarify the role of the 
Ombudsman.  In response, the representative of Sa moa said that the Ombudsman did not usually deal 
with complaints about administrative decisions made  by the Comptroller or the Minister for Revenue, 
i.e., decisions related to customs matters.  Pu rsuant to Section 11 of the Ombudsman Act 1988, the 
Ombudsman had the authority to investigate any ad ministrative decision or recommendation, or any 
act done or omitted affecting citizens in their person al capacity.  Recent complaints filed with the 
Ombudsman concerned sexual harassment at work .  The Ombudsman could not investigate cases 
already challenged before a court (Section 11(6) of  the Act).  He added that the Ombudsman could 
only express opinions and make recommendations to th e department or organi zation having taken the 
contested decision.   
51. In response, some Members of the Working Pa rty requested the representative of Samoa to 
clarify whether or not, there were any circumstan ces under which an administrative ruling in areas 
relevant to WTO rules, could not be appealed to the judiciary or an independent tribunal, as provided 
for in Article X:3 of the GATT 1994 and the provisi ons for appeal in other WTO Agreements.  In 
reply, the representative of Samoa stated that pursu ant to the Supreme Court (Civil Procedure) Rules 
1980, there were no circumstances under which an ad ministrative ruling could not be appealed or 
reviewed.  Motions could be filed with the Suprem e Court seeking orders for extraordinary remedies, 
declarations or other remedies by any person aggrie ved by an administrative decision.  This extended 
to all administrative decisions related to WTO rules.   
52. In response to a separate question, the representa tive of Samoa added that in Samoa's view the 
widely available judicial and administrative appeal s available in respect of certain customs activities 
described above conformed to the requirements of Article X:3 of the GATT 1994.  He further added 
that all administrative decisions relating to WTO ru les, not only customs decisions were subject to 
judicial review pursuant to the Supreme Court (Civil Procedure) Rules 1980.  In view of that, the representative of Samoa confirmed that from the date of accession, Samoa would give foreign and 
domestic importers and exporters the right to appeal  administrative action relating to matters subject 
to WTO provisions in full conformity with WTO obligations, including Article X:3(b) of 
the GATT 1994.  The Working Party took note of this commitment. 
53. The Ministry of Foreign Affairs and Trade w as responsible for formulating and implementing 
policies related to trade promotion and regional and multilateral agreements, including initiating and WT/ACC/SPEC/SAM/4/Rev.3 
Page 16  
 
  sponsoring any WTO-related legislation.  The Mini stry acted as WTO focal point, in cooperation with 
the Ministry of Finance; Ministry of Justice, Courts and Administration; Ministry of Revenue; 
Ministry of Agriculture and Fisheries; Ministry of Commerce, Industry and Labour; Ministry of the 
Prime Minister; Ministry of Natural Resources,  Environment and Meteorology; Ministry of 
Communications and Information Technology; Ministry  of Works, Transportation and Infrastructure; 
Ministry of Health; Public Service Commission and the Central Bank of Samoa.  These ministries and 
entities, together with private sector associati ons, formed the National Working Committee on Trade 
Agreements.  The Ministry of Commerce, Industry and Labour was in charge of intellectual property 
matters, investment promotion, co mpetition and fair trading, price control, industrial development, 
companies registration and labour-related activities.   Following the dismantlement of the Inter-
Departmental Committee (IDC) in 2003, trade-rela ted policies were developed through the Commerce 
and Industry Development Board, which brought toge ther representatives of relevant ministries and 
the private sector. 
54. The Government of Samoa had undertaken a re form of the public sector.  The purpose was to 
improve transparency, accountability, and predic tability in administrative and decision-making 
procedures.  The Public Service Commission (PSC ) advised the Government in this regards.  
On 11 December 2001, the Government had adopted  amendments to the Public Service Act 1977 
concerning disciplinary action, probation, appeals and grievances.  Further changes had been introduced, after approval by the PSC Committee, on values, principals and the Code of Conduct.  
The number of departments had been reduced from 28 to 13.  New recruitment and selection 
procedures had been introduced.  A number of human resources management functions had been 
delegated to departments, including recruitment,  selection, grievance-management and working 
conditions.  Other functions, such as remuneration, structures, induction and capacity building would 
be transferred during the final phase of the reform project.  Departments had developed Corporate and 
Management Plans and were establishing client servi ce charters.  Department al budgets were screened 
by the PSC and the Treasury and their performance evaluated in light of the Corporate Plans.   
55. In reply to a question concerning the powers of  the "Matai" to devel op policies, regulations, 
and practices at the territorial constituency leve l, the representative of Samoa explained that the 
Village Fono Act 1990 gave the "V illage Fono" - or Council - author ity over village matters relating 
to law order, and social and health issues.  Purs uant to the Internal Affairs Act 1995, the village 
council could recommend the adoption of by-laws and re gulations to the Minister of Internal Affairs 
through its appointed mayor.  The mayor was in direct contact with the Ministry of Women, Community and Social Development.  He confirmed that Samoa would apply the WTO rules  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 17 
 
 
  uniformly throughout Samoa and would be bound by its  commitment to WTO matters as set out in the 
various legislations.  
56. The representative of Samoa confirmed that s ub-central entities had no autonomous authority 
over issues of subsidies, taxation, trade policy or  any other measures covered by WTO provisions.  
He confirmed that the provisions of the WTO Agreement, including Samoa's Protocol of Accession, would be applied uniformly throughout its cust oms territory and other territories under Samoa's 
control, including in special economic zones, and other areas where special regimes for tariffs, taxes 
and regulations were established.  He added that when apprized of a situation where WTO provisions 
were not being applied or were applied in a non-uniform manner, central authorities would act to 
enforce WTO provisions without requiring affect ed parties to petition through the courts.  
The Working Party took no te of these commitments. 
57. In response to questions from Members regarding the hierarchy of laws in Samoa, the 
representative of Samoa said that the Constitution pr evailed over all other legislative provisions.  
International instruments did not automatically supe rsede domestic law; some instruments had to be 
transposed into domestic legislation before Samoa' s obligations under the instrument could become 
effective.  This was the case of WTO Agreements.  He noted, in this regard, that Samoa's laws were 
being amended and new laws developed to ensu re consistency with WTO requirements.   
58. Concerning the procedures to be followed for the ratification of Samoa's Protocol of 
Accession, he said that international protocols were  incorporated into domestic law through enactment 
by the Parliament and after assent of the Head of State.  The Office of the Attorney General would 
prepare a draft Bill following instructions from the res ponsible Ministry, in this case the Ministry of 
Foreign Affairs and Trade.  Following a consulta tion process, the Bill would be presented by the 
responsible Minister to the Cabinet for examina tion and comments and, once approved, forwarded to 
Parliament.  Once enacted by Parliament - after three readings - and upon assent of the Head of State, 
the Bill would become part of Samoa's enacted la ws.  Three to four months were necessary to 
complete this process.  
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
59. The representative of Samoa sai d that the Business Licence Ac t 1998 required any natural or 
legal person carrying out an authorized business in Samoa to hold a business licence and pay an 
annual fee.  Licenses were delivered on a yearly basis.  Licence fees amounted to SAT 220 WT/ACC/SPEC/SAM/4/Rev.3 
Page 18  
 
  (US$72.05) per business activity for individual tr aders and SAT 500 (US$163.75) for companies.  
The Act prohibited the following business activities:  nuclear and toxic waste disposal or storage, 
export of products prohibited by law; prostituti on; processing and export of endangered species; and 
production of weapons of war.  In 2007, 4,106 business licenses ha d been granted, mainly for 
commerce (3,312), transport and communication ( 362), finance and business services (223), and 
construction (209).  
60. To obtain a business licence, traders were request ed to address an application to the Ministry 
for Revenue (MOR).  Annexed to the application ar e:  the registration documents, from the Registry 
of Companies in the Ministry of Commerce, I ndustry and Labour.  These registration documents 
include the Memorandum of Association with the Articles of Association and photographs of the 
major shareholders.  Overseas registered busines ses were required to attach a Certificate of 
Incorporation to their application and, companies with foreign shareholding , a Foreign Investment 
Certificate (FIC).  Business licenses were delivered after an interview with officials from the Ministry 
for Revenue.  Pursuant to the Business Licence Ac t 1998, business licenses could only be rejected, if 
the business, or economic activity, was prohibited under  the Act, or the application did not comply 
with the provisions of the Act.  He confirmed that  domestic and foreign businesses were subject to the 
same procedures and that there were no discriminatory fees or requirements that would prevent firms or individuals from importing or exporting.  
61. In response to a question, he noted that th e Business Licenses Act 1998 did not make the 
granting of a business licence conditional upon investment  in Samoa.  Overseas registered companies 
could apply for a business licence without having to  invest in Samoa.  Ar ticle 6 of the Business 
Licenses Act 1998 required traders to indicate an addr ess (place of business) in their application for 
a business licence, but it did not necessarily need to be a Samoan address.  The holding of a foreign 
investment certificate was not a prerequisite to obtai n a business licence.  Only foreign firms investing 
in Samoa were required to present a foreign investment certificate when applying for a business 
licence, in accordance with Article  6 of the Foreign Investment Act 2000.  A Foreign Investment 
Certificate was an approval to set up business in Samo a.  FICs were delivered by the Ministry of 
Commerce, Industry and Labour (MCIL).  Documents to submit included a formal letter; the foreign 
investment registration form; photographs; and a copy of the passport of each shareholder/director.  
Applications to establish as a sole trader or a joint venture had to be lodged directly with MCIL.  In 
the case of establishment of a company, a certificat e of incorporation delivered by the Registry of 
Companies had to be attached to the applicati on.  If the proposed business was not within Samoa's 
reserved and prohibited activities, the foreign invest ment certificate was issued automatically.  Copies 
of FICs were then forwarded to the Ministry for Revenue for issuance of a business licence, the  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 19 
 
 
  Ministry of the Prime Minister and the Cabinet (I mmigration Division) to facilitate the processing of 
work permits.  
62. In addition to normal business licenses, activity licenses were required to trade in narcotics 
and liquor.  He confirmed that activity licenses were  not required for any activities other than those 
two.  Pursuant to the Narcotics Act 1967, only holde rs of a specific licence were allowed to import 
narcotics.  He noted that narcotics were not produ ced in Samoa.  Most narcotics were imported by the 
National Hospital.  The licensing requirement had b een introduced to control and monitor trade in 
these products.  Licence holders, including registered  pharmacists, doctors, ve terinary surgeons and 
the National Hospital, importing restricted narcotic s were required to pay an annual licence fee of 
SAT 40 (US$13.1).  He provided a list of narco tics for which an activity licence was required in 
document WT/ACC/SAM/5/Add.1.  As for liquor, i.e., any beverage containing more than 
two parts per cent of proof spirit, activity licensi ng had been introduced to protect human health.  
The system aimed at supervising all stages of production, purchase, sale, and importation and at 
ensuring that all dealers were registered.  Before  trading liquor, village stores had to seek permission 
to sell liquor from their village council.  Licenses to  import liquor were neither restricted in number 
nor subject to specific criteria.  However, two di fferent licenses were needed: one to buy and sell 
liquor; and the other one to import.  In the case of  domestic liquor, a licence to produce and a licence 
to buy and sell were required.  Li censes were valid for one year.  Licence fees to produce, purchase, 
sell and import liquor are presented in Table 4.  He confirmed that retailers did not need a second 
licence to import.  
63. Importers did not need to be residents, but they were required to hold a business licence.  
Both foreign and domestic firms, including sole pr oprietors registered but not invested in Samoa, 
could be import agents for the delivery of imported goods and importers of record.  In response to a 
specific question, the representative of Samoa confirme d that foreign exporters could be importers of 
record without having a business or a business licence in Samoa. 
64. Some Members noted that Samoa's import licensi ng system for alcohol merged the right to 
import and the right to distribute.  These Members invited Samoa to amend its legislation.  In response, the representative of Samoa said that the Liquor Act 1971 was being amended.  
Clause 54 of the draft had been amended to remove the requirement providing that the holding of a 
licence, to sell alcohol domestically be a pre-c ondition for obtaining an import licence.  Under the 
proposed system, any trader could first apply for a licence to import alcohol.  In order to sell or distribute imported alcohol, a second licence would be  required.  The Liquor Control Board expected 
to finalize the draft by the end of 2010.  On ce finalized, the proposed amendments would be WT/ACC/SPEC/SAM/4/Rev.3 
Page 20  
 
  forwarded to the Office of the Attorney Genera l.  After approval by the latter, the proposed 
amendments would be sent to the Cabinet for e ndorsement, before being submitted to Parliament.   
65. The representative of Samoa confirmed that under draft legislation, the act of importation 
would be separated from the act of distribution.  Any person can apply to be an importer of liquor. 
Licenses to import liquor would be granted independently of a license to distribute locally.  After enactment of this legislation, if a liquor importer wished to sell liquor locally, the relevant 
license needed to be obtained separately.  The representative of Samoa further confirmed that there 
was no requirement for an applicant to be establishe d in Samoa in order to obtain an import licence.  
The Working Party took no te of these commitments. 
66. [The representative of Samoa confirmed that from the date of accession, Samoa would ensure 
that its laws and regulations relating to the right to trade in goods and all fees, charges, and taxes 
levied on such rights would be fully in conformity with its WTO obligations, including 
Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and, that it would implement such laws and 
regulations in full conformity with  its obligations.  The Working Part y took note of this commitment.] 
A. IMPORT REGULATIONS  
- Customs tariff 
67. The representative of Samoa said that Samoa had been using the Harmonized System 
Nomenclature since 1997.  Samoa's tariff classifi cation conformed with the HS 2007 nomenclature at 
the six-digit level.  Samoa granted tariff preference s to members of the Pacific Island Countries Trade 
Agreement (PICTA) since 1 January 2008 (see paragr aph [232]).  Imports from other countries were 
subject to a single set of tariff rates.  His Govern ment had recently reduced the range of applied rates 
from 60-0 per cent to 20-0 per cent.  All rates were ad valorem,  except for waters, including mineral 
waters and aerated waters, containing added sugar or other sweetening matter or flavoured 
(HS 22.02); beer made from malt (HS 22.03); wine  of fresh grapes (HS 22.04); cigars, cheroots, 
cigarillos, and cigarettes, of tobacco or of tob acco substitutes (HS 24.02); other manufactured tobacco 
(HS 24.03); motor vehicles for the transport of ten or more persons (HS 87.02); and motor cars and 
other motor vehicles principally designed for the tr ansport of persons (HS 87.03), which were subject 
to specific or mixed duties.  The representative of Samoa confirmed that Samoa had provided the 
ad valorem equivalent (AVE) for these specific tariffs , upon request, to WTO Members negotiating 
bilaterally for market access commitments.   WT/ACC/SPEC/SAM/4/Rev.3 
 Page 21 
 
 
  68. A Member noted that the tariff rate on cigarettes remained high, providing substantial 
protection to local companies, and that public h ealth objectives could as well be achieved through an 
increase in the excise tax.  The representative of Samoa replied that Samoa applied both high customs 
duties (90 per cent plus SAT 70 per kilo) and high excise taxes (160 per cent, or SAT 129.02 per kilo 
or 1,000 sticks) on cigarettes.  The excise tax rate applied on cigarettes was the highest excise tax rate 
in Samoa. 
69. Samoa's commitments on bound tariffs are cont ained in the Schedule of Concessions and 
Commitments on Goods (document WT/ACC/SAM/…/Add. 1) annexed to Samoa's draft Protocol of 
Accession to the WTO. 
- Other duties and charges 
70. The representative of Samoa said that Samoa impo sed no duties or charges of any kind within 
the meaning of Article II:1(b) of the GATT 1994 on or in connection with importation other than 
ordinary customs duties.   
71. The representative of Samoa confirmed that Samo a had agreed to bind at zero all other duties 
and charges in its Schedule of Concessions and Commitments, pursuant to Article II:1(b) of 
the GATT 1994.  The Working Party took note of this commitment. 
- Tariff rate quotas, tariff exemptions 
72. The representative of Samoa said that Samoa did not apply tariff rate quotas on any product.  
Imports exempt from customs duties included diplomatic imports for official use; accompanied 
passenger baggage; imports from airport duty free s hops; household effects (returning residents and 
persons taking up initial permanent residence in Samo a); temporary imports of yachts by tourists; 
educational aid; disaster relief; and bread concentrat es and pre-mixes.  A preferential rate was applied 
on imported fishing gear.  In addition, Samoa accorded tariff exemptions to some exporting 
enterprises grandfathered under the Enterprises Incen tives Schemes (see paragraph [16]); temporary 
imports subject to Section 164 of the Customs Act; re-exports of ex-bonded st orage; goods in transit; 
and imports of raw materials used in the produc tion of exported goods under the Duty Suspension 
Scheme.  Grandfathered tariff exemptions had amount ed to 1.77 per cent of Samoa's total imports in 
2001.  All exemptions were applied on a MFN basis.  
73. The representative of Samoa confirmed that upon Samoa's accession to the WTO, any tariff 
quotas and tariff exemptions would only be implemented in confor mity with the relevant WTO WT/ACC/SPEC/SAM/4/Rev.3 
Page 22  
 
  provisions including Article I of the GATT 1994 and the TRIMs Agreement.  The Working Party took 
note of this commitment. 
- Fees and charges for services rendered 
74. The representative of Samoa said that pursuant to the Customs Act (as amended), the Excise 
Act (as amended), Miscellaneous Fees and Charges, and Customs Regulations, Samoa imposed fees and charges commensurate to the services rendered on both imports and exports.  The list of applied 
fees, set out in the Customs Public Circular No. 10/98, is reproduced in Table 5(a).   
75. A Member noted that some of the fees listed in  Table 5(a) appeared to be based on the value 
of the product, which was inconsistent with Ar ticle VIII of the GATT 1994.  This Member asked 
Samoa to modify these fees to bring them into compliance with WTO rules.  In response, the 
representative of Samoa acknowledged that some fees, in particular the fees for an application for 
refund or drawback, were based on the value of the product.  He said that all fees inconsistent with 
Article VIII would be modified as from the date of accession to be brought into line with WTO rules.  Draft amendments had been prepared.  The proposed  fees (see Table 5(b)) were awaiting endorsement 
by the National Revenue Board.  They would th en be submitted to the Cabinet for approval. 
76. Some Members were also of the view that the import licence fee imposed on pesticides did 
not reflect the cost for services rendered as the fee varied according to the type of pesticides and 
quantity imported.  These Members considered th is fee inconsistent with the provisions of 
Article VIII of the GATT 1994.  In response, the representative of Samoa said that the Pesticides 
Regulations 1990 were being revised to bring re gistration fees for pesticides into line with 
Article VIII of the GATT 1994.  The new Regulations were expected to be adopted by [year].  He 
provided a list of the fees proposed in the new Regulations in Table 6.   
77. The representative of Samoa confirmed that, from the date of accession, all fees and charges 
imposed by Samoa on or in connection with im portation or exportation would be operated in 
conformity with the relevant provisions of the WT O Agreement, in particular Articles VIII and X of 
the GATT 1994.  From the date of accession, Samoa would not apply, introduce or reintroduce any fees and charges for services rendered that were applied to imports on an ad valorem  basis.  
Information regarding the application and level of such fees and charges, revenues collected and their 
use, would be provided to WTO Members on request.  [He further confirmed that Samoa's licensing 
system for pesticides would be applied in conformity with WTO rules as from the date of accession.]  The Working Party took no te of these commitments.  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 23 
 
 
  - Application of internal taxes to imports 
78. The representative of Samoa said that imported and domestic goods were subject to a Value 
Added Goods and Services Tax (V AGST) of 15 per cent, as set out in the Value Added Goods and 
Services Tax Act 1992/1993.  All businesses were requir ed to register with the Ministry for Revenue 
for VAGST.  The VAGST was levied at each stage up to  the retail stage.  Companies with an annual 
turnover of less than SAT 78,000 (US$25,545) and primary producer s were exempted from VAGST.   
79. A Member noted that the exemption granted to  primary producers was inconsistent with 
Article  III of the GATT 1994.  This Member invite d Samoa to either introduce a parallel exemption 
for imports of similar products or set a threshold fo r the registration of small producers - rather than 
exempt their produce.  Samoa was also asked to cl arify how the exemption of primary producers was 
managed given that the VAGST was levied on good s rather than on producers.  The representative of 
Samoa replied that Samoa had no company produci ng primary products.  Beneficiaries were small, 
low income producers who sold only a small portion of their production in local markets, the rest 
being used for their own consumption.  Their annu al turnover was very small.  Samoa had already 
removed support previously available to them and di d not wish to risk reducing further the already 
limited revenues of these producers.  In additi on, the levy of VAGST on these producers would prove 
to be very difficult.  Exemption of small pr oducers was, he understood, a common practice amongst 
WTO Members.   
80. In response to requests to amend the VAGST ex emption system for primary producers in 
order to remove any potential discrimination agains t imports, the representative of Samoa said that 
Samoa would undertake a detailed analysis of th e implications of either exempting imported 
agricultural produce or replacing the exemption w ith a minimum threshold for VAGST registration, 
which would apply equally to both primary producer s and other agricultural producers.  Although the 
latter option might appear simple, Samoa would requi re more detailed statis tics and information on 
domestic agricultural producers and a clear distin ction of subsistence and commercial agricultural 
producers.  In addition, the cost and implications  of administration would have to be taken into 
account.  The representative of Samoa further added th at food security for his Government as an LDC 
was of particular importance.  Therefore, he adde d that Samoa would undertake an additional analysis 
of the linkage and implications of the proposed  alternative VAGST exemption systems to Samoa's 
overall food security policy.  
81. He noted that Samoa would request the assistance of the FAO as well as other development 
partners in undertaking the detailed analysis of Sa moa's domestic agricultural sector in view of the WT/ACC/SPEC/SAM/4/Rev.3 
Page 24  
 
  VAGST exemption.  Once the analysis is completed within [five] years of accession, Section 15 of 
the VAGST Act 1992/1993 would be amended to refl ect a WTO consistency.  The Working Party 
took note of these commitments. 
82. In response to a specific question concer ning the issue of VAGST exemptions, the 
representative of Samoa confirmed that these exemptions were not included in Samoa's agricultural support calculations in WT/ACC/SPEC/SAM/3/Rev.4 revised in April 2010. 
83. Samoa also levied excise tax es in accordance with the Excise Tax (Domestic Administration) 
Act and the Excise Tax Rates Act 1984, both am ended in 1998; and the Excise Tax (Import 
Administration) Act 1984.  Products subject to excise taxes included tobacco; alcohol; passenger motor cars with an engine capacity of more than  2000 cc; and motor spirits and automotive diesel 
fuel.  The excise tax on domestic appliances had been eliminated in May 1998.  Tax rates, which were 
identical for imported and domestically produced goods, were specific or mixed.  The ad valorem  
elements of the rates were applied on the ex-fact ory price for domestic goods and the CIF price plus 
any duty for imported goods.  A list of the products su bject to excise taxes is reproduced in Table 7. 
84. A Member noted that Samoa's legislation referred to "import" and "domestic" excise taxes.  
The Member also sought clarification about the unifie d application of excise taxes.  In response, the 
representative of Samoa confirmed that historica lly, excise taxes on imported and domestic goods had 
been dealt with independently.  These however, had been unified and all domestic taxes in Samoa, 
including excise taxes, were applied on an MFN and national treatment basis, in accordance with 
Article III:1 and 2 of the GATT 1994.  He added th at his Government was ready to modify the 
legislation to avoid any confusion.  He confirmed that no other duties or charges were being levied 
besides customs duties, customs fees, VAGST and excise taxes. 
85. Noting that excise taxes varied, depending on the type of alcohol, a Member asked Samoa to 
describe what sorts of alcoholic beverages were pr oduced domestically and what level of alcohol such 
beverages contained.  In response, the representativ e of Samoa said that the largest manufacturer of 
alcoholic beverages was Vailima Breweries.  Th e company produced beer (HS2203) and imported 
wines and spirits for local sale.  Several other sm all manufacturers produced various types of spirits 
such as vodka and whisky (HS2208).  Domestically  produced vodka, rum and whisky had an alcohol 
strength comprised between 30 and 57.12 per cent and locally-produced beer superior to 3 per cent. 
86. The representative of Samoa confirmed that, from the date of accession, Samoa would apply 
its domestic taxes, including value-added 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.   WT/ACC/SPEC/SAM/4/Rev.3 
 Page 25 
 
 
  - Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
87. The representative of Samoa said that pursuan t to Section 49(3) and 49(4) of the Customs 
Act 1977, the Head of State could prohibit the im portation of goods into Samoa to defend the public 
interest, protect revenue, ensure the efficient ad ministration of the Customs Act, prevent fraud and 
infectious diseases within the meaning of the Hea lth Ordinance 1959, and impede the entry of goods 
whose sale in Samoa would be an offence against th e law.  Prohibitions could be general, specific, 
absolute or conditional.  Conditio ns could include the necessity to hold a permit or satisfy other 
prescribed criteria.  He noted that Samoa prohibited the importation of counterfeit coins and bank notes to prevent counterfeiting; pornographic articles, publications, films, and video to protect public 
morals; non-biodegradable plastic bags to prot ect the environment (Plastic Bag Prohibition on 
Importation Regulations of 23 May 2 006); turkey tails to help curb the rise in diseases such as 
diabetes, high blood pressure and heart and kidney  failure (Prohibition Order on the Importation of 
Turkey Tails of 14 August 2007); and motor vehicles ol der than 12 years and left-hand drive vehicles 
to ensure traffic safety (Order of Prohibited Imports  of 2 May 2008) (see Table 8).  The importation of 
arms and ammunition, chemicals, pesticides and oz one depleting substances was restricted for the 
protection of human health and life and subject to li censing.  He provided a list of products subject to 
import licensing in Table 9.  He noted that none of these goods were produced locally.  The list of items restricted or prohibited from importation coul d be extended for reasons of national security or 
interest in accordance with Section 49 of the Cust oms Act 1977.  He further noted that the importation 
of some plants and food stuff was also prohibite d under Samoa's SPS regulations (see the section on 
"Sanitary and phytosanitary measures").   
88. Pursuant to the Arms Ordinance 1960, li cence fees for the importation of arms and 
ammunition amounted to SAT 200 (US$65.5) a year for companies and SAT 50 (US$16.37) per import for individuals.  The importation, storage and use of pesticides was regulated by the Ministry 
of Agriculture and Fisheries pursu ant to the Agriculture, Forests a nd Fisheries Amendment Act 1989.  
All pesticides had to be registered before an impor t licence could be delivered.  This measure aimed at 
monitoring the importation of pesticides and at protecting the environment from hazardous/banned 
substances and chemicals.  The registration fee amounted to SAT 300 (US$98.25) plus VAGST.  
The licence fee depended on the type of pes ticide and quantity to be imported.   
89. Restrictions could also be imposed on goods having a negative impact on the environment 
pursuant to the Lands and Environment Act 1989 and in accordance with the international 
conventions to which Samoa was party.  More over, Samoa's national environmental country 
programme, submitted to the Executive Council of the Montreal Protocol in March 1997, provided for WT/ACC/SPEC/SAM/4/Rev.3 
Page 26  
 
  restrictions on imports of Ozone Depleting Substa nces (ODSs) - mainly Chlorofluorocarbons (CFCs) 
- and methyl chloride, whose consumption were to  be phased out by 2010 and 2015 respectively.  
90. Some Members of the Working Party requested  clarification concerning the apparent 
prohibition of tinned fish.  In response, the represen tative of Samoa stated that although tinned fish 
was not a prohibited import, the prohibition only applied to packages of more than 48 tins.  This policy initiative was put in place to assist families in Samoa during times of 'faalavelave' or special 
occasions (e.g., funerals, title bestowments, weddi ngs), in order to ease the burden for families 
hosting these special occasions.  Boxes of 24 cans were permitted .  
91. A Member posed a specific question concerning the rationale of banning the importation of 
left-hand drive automobiles.  Samoa was asked to explain what portion of automobiles currently in 
Samoa were left-hand drives and whether such auto mobiles would be permitted to remain in use from 
the date the ban had entered into force.  The Member noted that other governments had not banned 
left-hand drive or right-hand drive automobiles, although driving regulations were based on either 
left-hand or right-hand drive.  The Member urged Samoa to review this discriminatory ban.  The 
representative of Samoa replied that his Government  would consider the inclusion of the right-hand 
drive as a requirement for automobile registration in  Samoa as part of the broad regulatory system to 
be developed.  Samoa was also asked to explain th e criteria for prohibiting the importation of goods to 
protect revenue or ensure the efficient administrati on of the Customs Act.    He further added that 
amendments to Section 49 of the Customs Act 1977 were  in preparation with respect to the criteria for 
prohibiting the importation of goods to protect revenue  or to ensure the efficient administration of the 
Customs Act. 
92. Some Members noted that the ban on imports of automobiles older than 12 years 
discriminated against imports and was WTO-inconsis tent.  They pointed out that used automobiles 
older than 12 years were purchased and sold domestically and were not considered unsafe per se .  
These Members urged Samoa to introduce a WTO-cons istent measure on the importation of used cars 
older than 12 years, e.g., a non-automatic im port licensing requirement to enforce mandatory 
inspection and certification of used cars over a certain age that would also be applied to domestic cars 
of the same age upon registration renewal.   
93. In response the representative of Samoa stated th at the ban on imports of automobiles older 
than 12 years had been introduced in 2003 for safet y and environmental reasons.  In light of the 
resource constraints already faced by Samoa, he explained that the replacement of the ban by 
a non-automatic licensing system would be an ad ditional administrative burden. However, Samoa  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 27 
 
 
  recognized the concerns of WTO Members with regard to the current import prohibition of 
automobiles older than 12 years and was ther efore, exploring how the importation of used 
automobiles is regulated in countries such as New Zealand and Australia. 
94. Samoa was considering creating technical st andards or regulations applying to all 
automobiles.  Such regulations would include: 
 i. Environmental Measures, e.g. on carbon emissions, would require the introduction of 
legislative measures to achieve air qualit y improvements by reducing the level of 
harmful emissions from motor automobiles; 
 ii. Safety Measures would address automobile technicalities (e.g., head lights, stop 
lights, wheels, noise pollution); and 
 iii. Fuel consumption standards. 
The Working Party took no te of these commitments. 
95. In light of the requirements for developi ng WTO consistent technical standards and 
regulations for the importation of automobiles, Samoa would accordingly seek a transition period to 
phase out the current import prohibition, while th e regulations, standards and the licensing system 
were developed.  The representative of Samoa str essed the necessity for his Government to receive 
adequate technical assistance to ensure the proces s of bringing its regulatory system into WTO 
conformity. 
96. In addition, a Member expressed concerns regarding Samoa's ban on the importation of 
turkey tails.  This Member questioned the prohib ition of a single food item in order to address the 
large and complex problem of obesity.  Samoa w as asked to describe its plans to educate its 
consumers on the importance of considering to tal dietary choices and exercise to avoid 
non-communicable diseases, as reflected in the Draft Action Plan for the Implementation of the Global Strategy on Diet, Physical Activity and H ealth of the World Health Organization (WHO).  
This Member also invited Samoa to explain the obj ective criteria used to identify this specific product 
and the reason why this product had been prohib ited from importation while many other products 
presenting similar characteristics were allowed in circulation.   
97. In response to the question about Samoa's pl ans to educate consumers on healthy dietary 
choices, he explained that measures taken include d, among other things, a health promotion and 
prevention campaign under the "Health Sector Plan  2008-2018: a Healthy Samoa" and a revision of 
Samoa's dietary guidelines.  In addition, the Minist ry of Health was updating Samoa's food legislation WT/ACC/SPEC/SAM/4/Rev.3 
Page 28  
 
  and the National CODEX Committee was developing st andards on food quality.  He provided a 
detailed description of the various measures  taken to educate consumers in document 
WT/ACC/SAM/10 (see response to Question 29).  He e xplained that turkey tails had been prohibited 
from importation due to their high percentage of fat a nd their popularity in Samoa, the price of turkey 
tails being lower than that of other types of cuts of meat.   
98. In response, a Member of the Working Party stat ed that Samoa's efforts to improve the health 
of its population were understandable.  This Member  noted that import bans and other restrictions on 
the importation of products were not necessarily the best way to accomplish that objective.  Article XI of the GATT 1994 generally proscribed such ba ns.  Although Article XX of the GATT 1994 provided 
an exception for measures necessary to protect human, animal or plant life or health, this exception 
required that the application of such a measure did not constitute a means of arbitrary or unjustifiable 
discrimination between countries or a disguised restricti on on international trade.  In the view of this 
Member, the import ban on turkey tails was unique and therefore discriminatory, as there are many high fat foods, imported and domes tic, still available for purchase in Samoa.  This Member requested 
information on whether Samoa had based the import ban on any scientific studies on the contribution 
of turkey tails to the rise in diseases in Samoa (as oppo sed to other products that are high in fat).  This 
Member also asked for a response as to how the im port ban on turkey tails addressed this concern.  
The Member also inquired whether other WTO-c onsistent measures could be used to limit 
consumption of turkey tails, e.g., a high tari ff or a non-discriminatory ban on fatty meats. 
99. The representative of Samoa stated that the ban on  turkey tails had been intended to curb the 
rise in diseases caused by obesity b ased on, e.g., the consumption of f oods with a high level of animal 
fat, as is the case of turkey tails that were widely  consumed.  In Samoa's view the ban was the most 
effective way to address this concern and could theref ore not be lifted immediately.  However, Samoa 
recognized the concerns of WTO Members that the current import ban was discriminatory and 
WTO-inconsistent.  The Government of Samoa, through the Ministry of Health, had already 
developed some alternative strategies.  E.g., draf t school nutrition standards had been developed and 
were currently being pilot tested in schools.  Th e Ministry of Health also conducted programmes to 
promote appropriate infant and young child feedin g, vegetable gardening and appropriate dietary 
choices.  In addition, the Ministry of Health was developing more strategies.  A public education plan 
to address dietary choices that had caused obesity and the rise in diseases in Samoa.  Samoa had been 
assisted by the WHO in the review process of the Food and Drug Act.  This review intended to separate the food legislation from the drug legislation.   Samoa would continue to address the issue of 
the high fat level of foodstuffs, including the regulati on on the fat content of meat sold domestically.  
He added that Samoa would require adequate technical assistance to develop the relevant legislation  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 29 
 
 
  as well as the scientific testing of the fat content of  meat products and would, therefore, seek further 
technical assistance from the WHO and others in the pursuit of this objective.   
100. The representative of Samoa confirmed that, from the date of accession, Samoa would not 
introduce, re-introduce or apply quantitative restrict ions on imports, or other non-tariff measures such 
as licensing, quotas, prohibitions, bans and other restri ctions having equivalent effect that cannot be 
justified under the provisions of the WTO Agreements, [with following exceptions: 
 i. The ban on the importation of used au tomobiles older than 12 years would be 
repealed within [eight] years of accession,  by then all automobile equipment would 
be subject to a non-discriminatory periodic environmental and safety inspection to be 
operated in Samoa; and 
 ii. The ban on the importation of turkey tails would be repealed within [eight] years of 
accession, at which time the Food Act will regulate the fat content of all food items 
sold in Samoa.] 
101. [In all other situations, the legal authority of th e Government of Samoa to restrict or prohibit 
importation of goods into Samoa would be applied fr om the date of accession in conformity with the 
relevant requirements of the WTO, in particular Articles XI, XII, XIII, XVIII, XIX, XX, and XXI of 
the GATT 1994; the Agreements on Agriculture, th e Application of Sanitary and Phytosanitary 
Measures, Import Licensing Procedures, Safeguards, and Technical Barriers to Trade; and the Understanding on Balance of Payments Provisions of the GATT 1994.  The Working Party took note 
of these commitments.] 
- Customs valuation 
102. The representative of Samoa said that his Government had amended the Customs Act 1977 
in 1998 to move from the Brussels Definition of Va lue system to a valuation system based on the 
WTO Agreement on the Implementation of Artic le VII of the GATT 1994 (i.e. WTO Customs 
Valuation Agreement).  The ASYCUDA system had b een introduced with the assistance of donors.  
This system was designed to facilitate trade.  It recorded specific transacti ons, but did not generate 
specific prices for customs valuation purposes.  In  addition, customs procedures had been simplified 
through computerization and the introduction of a single document for customs clearance.  However, 
the Customs Amendment Act 1998, its Regulations , and provisions of the current WTO Customs 
Valuation Agreement included in the Customs Principa l Act needed to be reviewed to ensure full 
conformity with WTO requirements and provide for better transparency and accountability.  WT/ACC/SPEC/SAM/4/Rev.3 
Page 30  
 
  Amendments to the the 1977 Customs Act came into force on 27 January 2010 and the Customs 
Valuation Amendment Regulation 2009 came into  force on 24 August 2009.  The representative of 
Samoa proposed that his Government would complete the work to conform to the requirements of the 
WTO Customs Valuation Agreement in accordance w ith the Action Plan reproduced in Table 10. 
Table 10:  Action Plan for the Implementati on of the WTO Customs Valuation Agreement
 
 
Action Timeframe 
Working Party review of draft legislation necessary for conformity 
with the Agreement Prior to Accession. 
Articles 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 13, 15, 16, 17, implemented in 
accordance with existing legislation Samoa is seeking the assistance of the 
Oceania Customs Organisation (OCO) to undertake full review of current 
legislation to ensure these Articles are 
included in the legislation.  Details of OCO assistance will be discussed in 
Apia in May 2010. 
Recruitment of Personnel, obtaining facilities and equipment, 
establishment of databases Completed. 
Customs Valuation Amendment Regulations 2009 Adopted 24 August 2009. 
- Article 10 data confidentiality Completed. 
- Article 12 transparency Completed. 
- Article 14 Interpreta tive Notes December 2011. 
Updating of manuals, operating procedures Prior to June 2012. 
Printing of updated forms, brochures etc. Prior to June 2012. 
Training of at least 20 Officials and Cust oms Officers Ongoing. WTO TA mission planned 
for 2010. 
Workshops for Private Sector July 2010, June 2011, March 2012. 
Implementation of valuation system in full conformity with WTO 
rules June 2012. 
 
103. Asked about the use of the Guidelines on the Development and Use of a National Valuation 
Database as a Risk Assessment Tool, the representati ve of Samoa said that Samoa's Customs did not 
currently use a national valuation database as a risk  assessment tool.  However, once such a tool had 
become operational, his Government would ensure  that the Guidelines would be implemented to 
ensure compliance with WTO rules.     
104. Members of the Working Party requested additional information on the new customs 
valuation legislative amendments.  A clarificati on was sought as to whether a transition period was 
envisaged for the implementation of Article 14 of  the WTO Customs Valuation Agreement.  The 
representative of Samoa answered to clarify that  Samoa would seek a transition period for the 
implementation of Article 14.  Samoa was in the process of trying to determine whether the text 
provided in the Customs Valuation Regulations 1998, as amended, was sufficient to satisfy the 
requirements in accordance with Article 14 of the WTO Customs Valuation Agreement.  In this 
regard, Samoa shall initially seek the assistance of  the Oceania Customs Organisation (OCO) to  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 31 
 
 
  review Samoa's legislation with regards to the accommodation of the provisions of the WTO Customs 
Valuation Agreement in domestic legislation.  The OCO will be undertaking the WTO Needs 
Assessment Exercise in Apia, from 10-14 May 2010, and this opportunity will be used to discuss 
OCO possible assistance for Samoa on Customs Valu ation.  The same Members also requested 
information on how Samoa would comply with Articl es 1-9, 11, 13, 15-17, if the Interpretive Notes 
were not applied.  In response, the representative of Samoa provided Table 10.  
105. Some Members of the Working Party requested  additional information on amendments to 
Customs legislation required to insert elements on confidentiality and transparency into the existing 
framework and asked that translations of that legi slation be provided to Me mbers.  In response the 
representative of Samoa stated that the Customs Valuation Amendment Regulations 2009 had been 
accepted by the Head of State on 24 August 2009.  This amendment inserted Regulations 18A and 
18B into the Customs Valuations Regulations 1998 regulating matters on confidentiality and 
transparency.   
106. [The representative of Samoa requested a tr ansitional period from the date of accession to 
allow Samoa obtain and utilize technical assistance fo r its full implementation of the obligations of 
the WTO Customs Valuation Agreement.]  Full implementation of the WTO Customs Valuation 
Agreement would be completed, at the latest prio r to June 2012, in accordance with the timetable 
contained in Table 10 above.  [If the requested tran sitional period were granted, Samoa's deviations 
from the provisions of the Agreement would be stric tly limited to Article 14.  In this transitional 
period, all other provisions of the Agreement w ould be implemented for all imports.]  Current 
legislation already provided for s ubstantial implementation of the Ag reement, and Samoa would apply 
Articles 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 15, 16 and 17 of the Agreement to imports from the date of accession.  
107. During the transitional period, Samoa would ensu re that its regulations pursuant to current 
legislation, and any additional legislation enact ed and implemented would be applied on a non-
discriminatory MFN basis to all imports.  Any changes to laws, regulations and administrative procedures during the transition period would not r esult in a lesser degree of consistency with the 
provisions of the WTO Customs Valuation Agreement than existed on the date of accession.  Samoa 
would participate in the work of the Committee on Customs Valuation and would seek all available 
technical assistance, including under Article 20:3 of the WTO Customs Valuation Agreement, to ensure that its capacity to full y implement the Agreement upon expira tion of the transition period is 
assured.  The representative of Samoa presented an Action Plan detailng the steps to be taken to WT/ACC/SPEC/SAM/4/Rev.3 
Page 32  
 
  achieve this objective and a timetable for each step  (Table 10).  The Working Party took note of these 
commitments. 
108. The representative of Samoa stated that legislation on the valuation of imports for customs 
and taxation purposes conforming to the requirements of the WTO Customs Valuation Agreement would be enacted by June 20012.   Samoa would progressively implement the WTO Customs 
Valuation Agreement in accordance w ith the Action Plan in Table 10, and with the understanding that 
during this period the scope of implementation of ot her aspects of the Agreement, as described in 
paragraphs [106] and [107], woul d be applied by Samoa.  Full implementation would start from 
January 2012.  The Working Party took note of these commitments. 
- Rules of origin 
109. A Member was of the view that Samoa should implement the Agreement on Rules of Origin 
from the date of accession.  This Member enquired a bout Samoa's plans to establish rules of origin.  
Samoa was invited to confirm that any legislation introduced would be in conformity with the WTO 
Agreement on Rules of Origin and incorporate th e requirements of Article 2(h) and Annex II, 
paragraph 3(d), which require WTO Members to pr ovide, upon request and prior to the time of 
importation, an assessment of the origin of the import and outline the terms under which it would be 
provided.  Members sought a commitment from Samoa that it would notify any regulation on rules of origin before applying any trade remedy measure re quiring the determination of the origin of imports 
for either preferential or non-preferential trade. 
110. In reply, the representative of Samoa said that Samoa had no non-preferential rules of origin.  
However, it had preferential rules of origin.  Samoa had recently become a party to the Pacific Island 
Countries Trade Agreement (PICTA).  The Agreement,  which had entered into force in April 2003, 
established regional rules of origin.  A PICTA Rules of Origin Regulation, incorporating PICTA rules 
of origin into Samoan law, had entered into force on 25 July 2006.  The PICTA provisions were 
Samoa's only preferential rules of origin.   
111. Some Members of the Working Party request ed that Samoa undertake a commitment for 
preferential trade, but also specify a date for willingness to certify origin upon request for non-preferential trade as well.  Those Members were of  the view that Samoa should have the ability to 
determine origin of goods under WTO provisions.   
112.  [The representative of Samoa confirmed that, from the date of accession, Samoa's 
preferential and non-preferential Rules of Origin would fully comply with the WTO Agreement on  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 33 
 
 
  Rules of Origin, including the provisions of 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 accept requests 
from an exporter, importer or any person with a jus tifiable cause for an assessment of the origin of the 
import, to make such a determination as soon as possi ble, but no later than 150 days after the request 
had been submitted provided that all necessary elemen ts had been submitted.  Samoa would apply the 
same provisions for non-preferential Rules of Origin, including the provisions of Article 2(h), when it 
established such rules.  Samoa would also abide by  the relevant WTO provisions on transparency and 
the provision of information about its rules of orig in and their application.  The Working Party took 
note of these commitments.]  
 - Other customs formalities 
113. The representative of Samoa said that Samoa was a party to the World Customs Organization.  
Samoa did not require any sort of certification or customs documentation by consular officials in the 
country of export.  
114. The representative of Samoa confirmed that Samo a did not require consular certification or 
notarisation of documents by consular officials in  the country of export to be provided to Samoan 
customs officials at the time of importation into Samoa.  The Working Party took note of this 
commitment.   
- Preshipment inspection 
115. The representative of Samoa said that his Government did not use the services of pre-
shipment inspection firms and had no intention of doing so.  Members of the Working Party asked 
Samoa to undertake a commitment indicating that if such services should be employed in the future, 
they would conform to WTO provisions in their opera tions, e.g., in the application of fees for services 
rendered, observance of other WTO requirements in  customs processing and in providing a right of 
appeal to the Government.   
116. 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 Preshipment Inspection 
and any other relevant WTO provision.  The Gove rnment of Samoa would take responsibility to 
ensure that the operations of any preshipment inspection companies it retained would meet the 
requirements of the WTO Agreements, in particul ar the Agreements on Preshipment Inspection, 
Import Licensing Procedures, Customs Valuation,  Sanitary and Phytosanitary Measures and WT/ACC/SPEC/SAM/4/Rev.3 
Page 34  
 
  Technical Barriers to Trade.  He further confirme d that charges and fees applied by such companies 
would be consistent with Article VIII of the GATT 1994, and that such system would comply with the 
due process and transparency requirements of the WTO Agreements, in particular Article X of 
the GATT 1994, and the Agreement on the Implemen tation of Article VII of the GATT 1994.  
The Working Party took no te of these commitments. 
- Anti-dumping, countervailing duties, safeguard regimes  
117. The representative of Samoa said that Samoa 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 9 of the 
Customs Tariff Act 1975, but were not consistent with the WTO Anti-dumping Agreement.  He noted 
that these provisions had never been implemented.  Samoa did not have the financial nor the human 
capacity to use trade remedy measures.  Samoa had no intention to use them. 
118. Several Members expressed concern over the non-conformity of Section 9 of the Customs 
Tariff Act 1975 with the WTO Anti-dumping Agreement.  They also expressed concern with Samoa's statement that, given the difficulty for a small country like Samoa to use WTO trade remedy 
provisions, tariff flexibility would be used if necess ary 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 Customs Tariff Act 
were being drafted to remove Section 9 of the Customs Tariff Act 1975 and to introduce a new 
Anti-dumping draft Bill, which would bring Samoa's le gislation into conformity with WTO rules.  
The Bill was expected to be submitted to Parliame nt by the end of 2009.  At a later stage the 
representative of Samoa stated that the bill would not be pursued.   
119. The representative of Samoa confirmed that  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.  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 35 
 
 
  B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports 
120. The representative of Samoa said that the regi stration requirements for engaging in exporting 
were the same as for importing.  Exporters had to hold a business licence.  Samoa did not impose any 
duties on exports and the VAGST was rebated on expor ts in accordance with standard international 
practice.  There were no specific export licensing procedures.  He noted that exporters were required 
to report the FOB value of their exports to th e Central Bank for statistical purposes prior to 
exportation.  A Customs Department Export Entry Form and an Export Form E, available at the 
Central Bank, had to be completed in four copi es and presented for certification to the Central Bank 
prior to shipment. 
- Export restrictions 
121. The representative of Samoa said that Samoa pr ohibited the exportation of raw logs and live 
coral and restricted Samoan antiquities and birds ex ports.  Samoa did not impose measures, such as 
minimum export prices, voluntary export restri ctions and orderly marketing arrangements.  
122. Exports of raw logs were prohibited pursuant to the 1990 Order Prohibiting the Export of 
Logs and the Customs Act 1997.  Prohibition of ra w logs exports had been introduced, following the 
two cyclones of 1990 and 1991, and aimed at restric ting logging to avoid further soil erosion and 
water run-off.  The measure was necessary for the conservation of Samoa's few remaining forest areas 
and reforestation as other methods of control were ope n to abuse.  The prohibition was expected to be 
maintained for another two to three years to allow for the rehabilitation of the forests and forestlands 
devastated by the recent fires in Aopo/Falealupo and the 2004 Cyclone Heta.  Both the Government 
and NGOs were involved in the monitoring of envir onmental issues.  Provisi ons restricting domestic 
commercial logging existed in the Forest Act 1967 and the draft Forest Resource Policy, and national 
standards for logging were set out in the Code of Logging Practice (COLP).  Under the Forest 
Act 1967, any person wishing to invest in the manufacturing of timber was required to hold a licence and pay a rent and royalties, as stipulated in the regulations and agreed by the Ministry and the 
investor.  He confirmed that Samoa would review  the export restriction on raw logs and notify WTO 
Members of developments in this area on a regular basis.  
123. Exportation of live coral was prohibited pursuan t to Sections 119 and 120 of the Land, 
Surveys and Environment Act 1989.  The measure aimed at preventing further destruction of one of WT/ACC/SPEC/SAM/4/Rev.3 
Page 36  
 
  Samoa's few natural resources, already sever ely damaged by the 1990 and 1991 cyclones and 
detrimental fishing practices and at ensuring the long-t erm sustainability of Samoa's fishery resources.  
The ban was implemented in paralle l with village fishery resource management plans to revitalize 
Samoa's inshore resources and legislation on illega l fishing practices.  Extraction of any sea product 
was controlled.  Removal of live coral was subjec t to Minister's approval.  Infringers incurred 
conviction or a fine of up to SAT 5,000 (US$1,6 37.5) as provided in Section 122.  The Minister's 
Decision took into account the environmental impact of coral removal.  Consent was mainly granted 
for export of coral for scientific research, not comme rcial purposes.  Given the state of Samoa's coral 
reefs, the commercial exportation of coral was unlikely to be authorized in the future.   
124. Pursuant to the Samoan Antiquities Ordinance 1954, exportation of Samoan antiquities had to 
be approved by the Head of State, who could acqui re them subject to the payment of an adequate 
compensation.  Samoan antiquities exported without approval could be seized by customs officials. 
125. As for birds, their export was restricted for e nvironmental reasons and subject to authorization 
by the Minister of Agriculture, in accordance with the Wild Animals Regulations 1993.  This measure 
was implemented in parallel with prohibitions on local hunting and collection of protected species.  
126. The representative of Samoa confirmed that any quantitative export restrictions, including 
prohibitions, quotas and licensing systems would be a pplied in conformity with WTO provisions.  
The Working Party took note of this commitment. 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
- Industrial policy, including export and other subsidies  
127. The representative of Samoa said that Samoa no longer granted any prohibited subsidies.  
His Government had abolished the Export Financi ng Facility on 31 December 1997, as part of the 
liberalization of the financial system and, in line with the 1994 Central Bank of Samoa Act 1994.  
The Export Financing Facility offered a 3 per cent margin  of interest rate on loans to finance exports.  
Under this Facility, commercial banks could offer lo ans at an interest of 9 per cent instead of 
12 per cent, as per normal interest rate.  Local banks  made financing available to exporters at market 
interest rates and the Government did not prov ide any kind of support to Samoa's exporters. 
128. Samoa operated an import duty drawback scheme administered by the Customs Department. 
Duty drawback was regulated by the Customs Act 1977, Sections 166-168 and the Customs 
Regulations 1986, Regulation Nos. 68-71, and subj ect to strict compliance requirements, including 
prior notification, inspection/examination, shipment  and export certification, entry and claim.  To  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 37 
 
 
  prevent claims on products sold on the domestic mark et, Samoa's duty drawback regulations provided 
for inspection and certification of shipments at the time of export before clearance of the claim for 
duty drawback.  Penalties for violation of duty draw back regulations were laid down in the Customs 
Law.  
129. The representative of Samoa said that Samoa's industrial policy aimed at stimulating private 
sector competition and domestic and foreign invest ment through liberalization.  He noted that 
the 1999 amendments to the Enterprises Incen tives and Export Promotion Act 1992/1993 had not 
eliminated all import duty and income tax exempti ons, granted on the basis of export performance.  
Special benefits in the form of income tax holid ays, tax holidays on dividends and exemptions from 
customs and excise duties, granted to five enterprises which exporte d 95 per cent of their production, 
had been grandfathered.  Most of these benefits had expired.  Only one company, Yazaki Samoa 
Limited, was eligible to tax holidays until 8 Nove mber 2009 and to customs and excise benefits until 
11 July 2010 (see also the section "Investment Regime ").  He confirmed that none of these incentives 
were contingent upon local content requirements. 
130. He added that duty concessions were granted for hotels and other development projects under 
the Customs Amendment Act 2007.  Applications fo r duty concessions had to be submitted to the 
Ministry of Commerce, Industry and Labour.  The concessions were granted only for the capital goods required for the establishment of the project.  A pplicants were required to provide a list of such 
capital goods.  The concessions ceased once the qu antity and value approved for the development 
project had been exhausted.  He noted that the criteria to benefit from duty concessions under this 
scheme were being revised.  He confirmed that th ere were no other subsidy programmes.  No public 
sector enterprises were entitled to subsidies or preferred credit arrangements. 
131. A Member noted that the incentives, gra ndfathered under the Enterprises Incentives and 
Export Promotion Act, were prohibited subsidies und er Article 3 of the WTO Agreement on Subsidies 
and Countervailing Measures.  Asked whether all prohi bited subsidies would be eliminated with the 
expiration of the incentives grandfathered under th e Enterprises Incentives and Export Promotion Act, 
the representative of Samoa confirmed that his G overnment did not intend to renew these incentives. 
132. A Member of the Working Party stated that  as an LDC, Samoa was entitled to maintain 
otherwise prohibited subsidies in accordance with the special and differential provisions of the WTO 
Agreement on Subsidies and Countervailing Measures.  However, Samoa has declared that it did not 
maintain any prohibited subsidies, although cer tain programmes could meet the definition of 
prohibited subsidies.  In this regard, the Member  invited Samoa to calculate how long the residual 
payments from the programmes described in this sec tion, contingent upon export performance, would WT/ACC/SPEC/SAM/4/Rev.3 
Page 38  
 
  continue.  The Member invited Samoa to work with the Working Party to create the necessary 
transitional period to allow these benefits to expire.   
133. The representative of Samoa confirmed that [ from the date of accession] [transition period] 
Samoa would not grant any subsidies, including export subsidies, which met the definition of a 
prohibited subsidy contained in Article 3 of th e WTO Agreement on Subsidies and Countervailing 
Measures.  Benefits based on existing laws would be paid after that date only to firms with existing 
commitments and that these commitments would expi re prior to 31 Decemb er 2010 and would not be 
renewed.  Samoa would not introduce any other su ch prohibited subsidies from the day of accession.  
He further confirmed that any programmes that gran ted subsidies would be administered in line with 
the WTO Agreement on Subsidies and Countervailing Measures and that all necessary information on 
notifiable programmes would be notified to the Committee on Subsidies and Countervailing 
Measures, in accordance w ith Article 25 of the Agreement upon entry into force of Samoa's Protocol 
of Accession.  The Working Party took note of these commitments. 
- Technical barriers to trade, standards and certification 
134. The representative of Samoa said that Samoa did not have nor intend to put in place a 
comprehensive regime for standards and technical regulations.  Samoa did not apply any mandatory 
standards or technical regulations.  It had not concluded any bilateral or  multilateral agreements 
related to standards and was not a signatory to any mutual recognition agreements/arrangements of 
conformity assessment procedures. 
135. A Member was of the view that Samoa's requirement that pesticides be labelled according to 
recommended classifications by the WHO, by degree of hazard, was covered by provisions of the 
WTO TBT Agreement.  This Member also noted  that environmental measures applied under the 
Samoan Lands and Environment Act 1989 could po ssibly be covered both by the WTO TBT and 
SPS Agreements and that the Fair Trading Act, Fa ir Trading Labelling Act and Pharmaceutical Drugs 
Regulations could include technical regulations and standards.  Samoa was invited to ensure that any 
instrument pertaining to technical regulations an d mandatory standards was consistent with the 
requirements of the WTO TBT and SPS Agreements and that standards and technical regulations, 
where relevant, were applied in accordance w ith the WTO TBT Agreement.  In reply, the 
representative of Samoa said that the Fair Trad ing Act provided for the possibility to develop 
regulations on product safety and quality sta ndards for any specific kind of goods (approved 
standards).  However, Samoa did not have the su fficient human and material resources to introduce 
and enforce technical regulations.  Therefore, Samo a did not have any approved standards, with the 
exception of the pesticide labelling requirement, whic h was based on international standards.  He  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 39 
 
 
  confirmed that, if introduced, approved standards would conform to the requirements of the WTO 
TBT Agreement. 
136. Some Members reminded Samoa that the WTO TBT Agreement did not require Samoa to 
implement standards in any area, but any standard s and conformity assessment systems introduced in 
the future, would need to be consistent with WTO requirements.  Fundamental obligations included in 
particular transparency, MFN and national treatment for imported goods.  These Members sought 
confirmation that, should Samoa institute controls and rules for standards and technical regulations, 
standards certification, and labelling requirements,  these would be applied equally to imported and 
domestic goods.  These measures would not be used to  restrict imports nor applied in an arbitrary 
manner, in a way that would discriminate betw een supplier countries where the same conditions 
applied or as a disguised restriction to interna tional trade.  Certification requirements would be 
administered in a transparent and expeditious manne r.  Members also sought confirmation that Samoa 
would be willing to consult with WTO Members con cerning the effect of these requirements on their 
trade with a view to resolving specific problems. 
137. [The representative of Samoa stated that Sa moa would establish an enquiry point as soon as 
possible within the Ministry of Commerce, Industr y and Labour, responsible fo r answering all enquiry 
and notifications, as provided in the WTO TBT Agreem ent.  Samoa would ensure that no technical 
regulations, standards and conformity assessment procedures were adopted or implemented until 
Samoa had implemented appropriate laws ensu ring conformity with the provisions of 
the WTO TBT Agreement.  Implementation action shall also include the notification of draft technical 
regulations and conformity assessment requirements fo r review and comment at least 60 days prior to 
implementation, and that the final technical re gulations and conformity assessment requirements 
would be published at least six months prior to entry into force.  Samo a would ensure the full 
conformity of any such legislation with the WT O TBT Agreement.  The Working Party took note of 
these commitments.]  
- Sanitary and phytosanitary measures  
138. The representative of Samoa said that Samoa' s existing sanitary and phytosanitary measures 
were applied and regulated by the Agriculture, For ests and Fisheries Ordinance 1959; the Plants and 
Soils Importation (Disease Control) Ordinance 1950 and Regulations of 1951; the Guidelines for 
Pesticide Registration and Import Permits of 1991; the Food and Drugs Act 1967; the Produce Export 
Ordinance 1961; the Health Ordinance 1959; and the Quarantine (Biosecurity) Act 2005. WT/ACC/SPEC/SAM/4/Rev.3 
Page 40  
 
  139. Samoa was a Member of the CODEX Alimentarius Commission, the International Plant 
Protection Convention (IPPC) and the Pacific Plant Protection Organization.  Its interests in the 
International Office for Epizootics were repre sented through the South Pacific Community and the 
FAO.  Samoa's SPS measures were based on the information provided by the South Pacific Community, which collected pest data fro m relevant interna tional organizations. 
140. Plants prohibited from importa tion included all fresh fruit, sensitive vegetables, and seeds 
covered with pulp imported from areas where harmfu l fruit flies were known to exist (other than 
Bactrocera xanthodes, Bactrocera kirki and psidii); co conut plants and parts thereof; pineapple and 
related plants from Fiji and areas not covered by th e South Pacific Commission; rice plants and parts 
thereof, except milled for human consumption; citrus  related plants or parts thereof, except from areas 
free from citrus canker (Xanthomonas citri); cacao pl ants and parts thereof from areas exposed to 
Witch's Broom Disease (Morasmium fernicious) or  Swollen Shoot Virus; rubber plants and parts 
thereof from areas exposed to the American leaf disease (Dothiella ulei), and imported from other 
areas in the form of seed or budwood only; plants of the genus Musa (bananas or related plants) from 
areas exposed to the Panama disease (Fusarium oxispor um var. cubense) or Banchytop Virus Disease; 
sugar-cane plants or parts thereof; coffee plan ts from areas exposed to the Blackwood disease 
(Thielaviopsis Neocaledoniae) or where coffee b ean borer/stephenoderes coffee were being grown; 
Alocasia or Colocasia plant species or related plan ts except as Tissue Culture  material under special 
permit for research purposes; yam, cassava or any root crop or vegetable; hay, chaff, grain husks or 
leaves imported as packing or bedding material - all ot her packing or bedding material were subject to 
fumigation upon arrival at the expense of the importer.  
141. Authorization to import prohibited plants could be granted by the Chie f Executive Officer of 
the Ministry of Agriculture, provided the plants  were in tissue culture, free of antibiotics and 
microbial suppressants, in sealed and sterile containe rs, and labelled with botanical plant names; and 
subject to the presentation of an Import Permit from Samoa and a Health Certificate from the country 
of origin.  Four authorizations for different vari eties of bananas had been delivered since 1995, and 
seven for taro since 1994. 
142. Importation of other plants and parts thereo f required an import permit from the CEO of 
Agriculture.  Applications for permits should includ e information on the nature of the imported goods, 
country of origin, supplier's address, reasons fo r importation, frequency of imports and additional 
information as required.  Before or upon entry of imported plants and plant materials into Samoa, the 
importer was required to submit to the inspector of the Ministry of Agriculture a phytosanitary certificate issued by a competent authority in the country of origin.  The certificate should stipulate  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 41 
 
 
  the content of the shipment, origin of the products, and type of treatment received if any; attest 
inspection of the products; and confirm their harmle ssness and conformity with the conditions laid out 
in the import permit.  All imported plants and pl ant materials were examined by an authorized 
inspector.  Non-complaint consignments were seized or disposed of, and costs incurred charged to the 
importer.  Importers of livestoc k were also required to apply for an import permit to the CEO of 
Agriculture.  Information to be provided included breed, colour, and age of imported livestock, along 
with the address of the exporter. 
143. He further noted that all import permits were granted by the CEO of Agriculture, following an 
Import Risk Analysis (IRA), evaluating the pest status of the country of origin and with recommendations of the Quarantine Advisory Comm ittee, composed of technical personnel, and 
Principal Veterinarian.  The exporting country was re quested to submit a pest list for the commodity 
to be exported to serve as a basis for the pest a nd disease risk assessment.  He confirmed that Samoa 
recognized pest free areas within countries and did not require total pest freedom throughout a country to accept imports.  Recommendations were published in  the local newspapers and Annual Reports and 
Performance Monitoring reports of the Government .  Import Health Standards were then developed 
and included in the import permit.  Fees char ged for required SPS proce dures on imported products 
amounted to SAT 129 (US$52.00) a year for comme rcial importers and SA T 6.50 (US$2.62) per 
shipment for private importers.   
144. A Member asked whether the "Import Risk Anal ysis" process, noted above, was handled only 
on an individual import shipment basis, or whether Samoa had a systems equivalence process.  In 
response the representative of Samoa stated that  in practice, Samoa conducted its Import Risk 
Analysis on the basis of an application from an applicant with emphasis on products with potential 
contribution to the economy. That said, as a Member of the IPPC, Samoa's IRA process followed that mandated by the IPPC as well as the WTO SPS Agreem ent, where scientific principles and evidence 
were crucial.  The process also took into account the relevant legislation applied in most countries.  
Samoa believed this system was equivalent to th e process undertaken by other trading partners and 
conformed to the principles of international standard setting bodies, such as CODEX and OIE. 
145. A Member of the Working Party requested in formation on the types of "recommendations" 
published in local newspapers, A nnual Reports and Performance Mon itoring Reports.  The Member 
also inquired as to whether lists of recognized p est free areas were also published and whether 
interested parties were able to comment on the r ecommendations before the "i mport health standards" 
were developed and included in th e import permit.  In response, the representative of Samoa stated 
that the types of information published were rela ted to quarantine awareness of import requirements, WT/ACC/SPEC/SAM/4/Rev.3 
Page 42  
 
  pests and diseases lookout, operational conformance updat es, intercepted pests at port of entry as well 
as the required procedures/requirements of other trad ing partners.  These types of information were 
published on the Samoa Quarantine website, lo cal newspapers, television and radio.  
146. In response to a question from a Member of th e Working Party, the representative of Samoa 
stated that the importation of pesticides was subj ect to registration with the Pesticides Committee and 
delivery of an import permit by the Registrar.  Samoa prohibited the importation of pesticides banned 
under the Food and Agriculture Organization a nd United Nations Environment's Programme.  
Imported pesticides had to be labelled according to the classifications by the degree of hazard 
recommended by the WHO (see also paragraph [88]).   
147. He stated that all export shipments had to  be accompanied by a phytosanitary certificate 
issued by the Ministry of Agriculture's Quarantin e Service at the point of exit following inspection 
and subject to prior notification.   
148. In response to a specific question concerni ng the inspection process of domestic and 
imported/exported products, the re presentative of Samoa explaine d that pursuant to the Produce 
Export Ordinance 1961, the Director of Agriculture  could enter and inspect any premises where 
products were grown or stored.  Meat and fish in spectors were responsible for inspecting meat and 
fish products and Crops Advisory Officers for perf orming pest and disease controls of root crops.  
In addition, the Ministry of Health Environmenta l Health Officers could, under the Food and Drugs 
Act 1967, inspect premises where food was processe d, stored and sold, including food processing 
factories, restaurants, supermarkets, bakeries, whol esalers and vendor stalls.  Food for sale could also 
be inspected.  Pursuant to the Health Ordina nce Act 1959, Environmental Health Officers (EHO) 
were also responsible for inspecting food premis es in relation to sanitation, water supply, and 
occupational health and safety.  EHO conducted daily  inspections of food premises.  He added that 
export shipments were inspected in their totality.  As for imported goods, only a sample (600 units per 
consignment) was subject to control upon arrival.   
149. The representative of Samoa acknowledged that Sa moa would need to review its whole SPS 
system to bring it into conformity with WTO require ments.  Samoa's legislation needed to be updated, 
and institutions strengthened.  Sa moa's current SPS measures related mainly to plant protection.  
Specific regulations dealing with food safety and human health would have to be developed.  
Some measures had already been undertaken.  Assistance was being received from AUSAID to review quarantine legislation and a series of wo rkshops had been organized to enhance staff 
knowledge on this issue.  In response to Members inviting Samoa to adopt th e relevant international 
standards and draft legislation that would clearly state that Samoa would take in and follow such  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 43 
 
 
  standards, the representative of Samoa confirme d that his Government intended to adopt such 
standards where they existed.  
150. He added that achieving compliance with th e requirements of the SPS Agreement was a 
complex task and further work was required to  ensure compliance with the SPS Agreement.  
While the Quarantine (Biosecurity) Act 2005 mandated  a risk based approach, consistent with 
principles of the WTO SPS Agreement, there were no regulations to implement the specific 
provisions of the WTO Agreement on SPS and its annex es.  In light of the legal, infrastructural, 
financial and technical constraints faced by Samoa, Samoa was accordingly seeking a transition 
period as outlined in the detailed action plan for the gradual implementation of the SPS Agreement 
reproduced in Table 11.  The transition period w as necessary to permit the adoption of legislation, 
train staff and ensure that Government offici als and stakeholders had a good knowledge and 
understanding of SPS legislative requirements, to create the appropriate additional institutions and 
facilities for transparency, risk assessment, the determ ination of equivalence and ensure that control 
inspection and procedures were fully operational.  He stressed the necessity for his Government to 
receive adequate technical assistance to ensure the proper implementation of the Agreement.   
151. In response to a Member who noted that the esta blishment of an enquiry point was a key part 
of the transparency obligations, under Article 7, A nnex B of the SPS Agreement and that the enquiry 
point should be operational at accession, the representative of Samoa confirmed that Samoa's national SPS enquiry point was already operational.  The enquiry point had been established within the 
Ministry of Agriculture and Fisheries: 
 Mr Pelenato Fonoti 
 Assistant Chief Executive Officer 
 Ministry of Agriculture and Fisheries 
 Apia, SAMOA  Email:  ACEO@samoaquarantine.gov.ws  Tel:  (685) 20924 
 Fax:  (685) 20103 
152. In reply to a question about publication and notification of SPS measures, the representative 
of Samoa explained that Samoa's legislation did not mandate that SPS measures be published in the 
official journal and notified to the WTO in draf t stage for public comments.  The Samoa Quarantine 
(BioSecurity) Act would have to  be amended accordingly.  The South Pacific Community (SPC) 
under its Bio-Security Adviser Unit would be assisting Samoa's review of the Act.  The review should commence by December 2010 once discussions with the SPC are finalised.  In practice, announcements of draft legislation and their amendm ents were published in the official "Savali" 
Gazette.  WT/ACC/SPEC/SAM/4/Rev.3 
Page 44  
 
  153. The representative of Samoa requested that the Working Party grant a transitional period from 
the date of Samoa's accession until 1 January 2 012 for implementation of the WTO Agreement on 
Sanitary and Phytosanitary Measures.  This tran sition period would allow Samoa to obtain and utilize 
technical assistance to fully implement the obligations  of the Agreement.  During this period, existing 
measures would be applied on a non-discriminatory b asis, i.e., providing for National Treatment and 
MFN treatment to all imports.   Measures in place,  already consistent with the provisions of 
the Agreement on Sanitary and Phytosanitary Measur es, would not be subject to transition.  Samoa 
would ensure that any changes made in its laws, re gulations and practice, during the transition period 
would not result in a lesser degree of consistency with the provisions of the WTO SPS Agreement, 
than existed at the date of acc ession.  If necessary, any SPS standards, technical regulations and 
conformity assessment procedures adopted during the transition period would be developed in 
conformity with the provisions of the WTO SPS Agreement, including publication prior to 
implementation to allow interested parties the opport unity for review and comment as provided for in 
the WTO SPS Agreement.  Otherwise accepted international standards would be adopted.  
Priority would be given to the es tablishment of a functioning enquiry point and the notification of all 
of Samoa's SPS measures to the Committee on Sanita ry and Phytosanitary Measures.  Samoa would 
review its existing requirements in light of its ob ligations under the Agreement.  He stressed the 
importance of technical assistance to be provide d during the period of transition, including under 
Article 9 of the SPS Agreement.  He added that  Samoa would seek out all available technical 
assistance to ensure that its capacity to implement the WTO SPS Agreement upon expiration of the 
transition period was assured.  Samoa would fully participate in the work of the Committee on 
Sanitary and Phytosanitary Measures.  He drew the attention of Members to the Action Plan in 
Table 11, 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 11:  Action Plan for the Implementation of the SPS Agreement  
 
Action Timeframe and Comments 
Parliamentary passage of Quarantine (Bio security) 
Act 2005. Completed. 
Introduction of new standards, animal health 
regulations and food safety regulations in conformity 
with the SPS Agreement principles. The introduction of new standards and regulations 
follows the principles set out in the Biosecurity Act 
and is based on risk analysis. 
Further development of quarantine website, 
www.samoaquarantine.gov.ws  to improve 
notification and access to documentation. Improve input of data and the operation of the 
website.  Technical assistance to assist in further 
operational improvement of website, for it  to be in 
good order by June 2009. 
Measures are applied only to  the extent necessary to 
protect human, animal or plant health and regulations 
governing animal and plant health and food safety 
shall be based on scientific evidence. The Quarantine (Biosecurity) Act 2005 mandates a 
risk based approach consistent with principles of 
SPS Agreement.  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 45 
 
 
  Action Timeframe and Comments 
To the extent possible, Members shall follow 
international standards, guidelines, and recommendations in establishing SPS measures. Samoa participates in the development of 
international standards (e.g. plant standards under IPPC through the Paci fic Plant Protection 
Organisation) and follows international standards 
and guidelines in the development of national 
standards. 
Equivalence:  Members shall recognize different 
measures that achieve the same level of protection. The Quarantine (Biosecurity) Act 2005 mandates a 
risk based approach consistent with principles of SPS Agreement.  Samoa has b een flexible with this 
principle and uses it to facilitate trade without 
compromising Quarantine. 
Contact for SPS and administrative proced ures: Assistant Chie f Executive Officer 
Quarantine Division 
Ministry of Agriculture 
Email:  CEO@samoaquarantine.gov.ws Tel:  (685) 20924 
Fax:  (685) 20103 
Enquiry point is now functional. 
Establishment of enquiry officer with MAF  
Training of enquiry officer with MAF: 
 Head of Quarantine 
Ministry of Agriculture 
Email:  CEO@samoaquarantine.gov.ws Tel:  (685) 20924 
Fax:  (685) 20103 Established. 
 
Ongoing training with capaci ty required expected to 
be achieved by July 2009.  Technical assistance has been sought from New Zealand and Australia.  
Establishment of implementing regulations, 
including control, inspection and approval 
procedures. The Quarantine (Biosecurity) Act 2005 is  flexible.  It 
already provides a mandate for administrative 
procedures outlining control, inspection and approval 
procedures, following the principles of the SPS Agreement. 
 
Implementing Regulations to be formally established January 2012 
Further identification of regulations necessary for 
giving full effect to the Act (if any). Section 69(1) allows for the making of Regulations 
for such matters which are necessary for giving full 
effect to the Act.  
Identify regulations through review to be undertaken 
by SPC which will commen ce by December 2010.  
Draft of Regulations  
 
Passage of Regulations. By June 2011. 
 
December 2012.  
Upgrade and strengthen facilities and equipment.  
(Require x-ray machines, mo re disposal / treatment 
facilities, new replacement of  existing old machines, 
strengthen fumigation mechanisms, IT support systems - computers, etc.) The most basic facilities and equipment are in place.  
Technical assistance has been sought from 
New Zealand and Australia.  
 Upgraded facilities in  place by January 2012.  
Development of manuals.  Printing of forms, 
brochures, etc. (SPS specific). Operational manuals and procedures to be ready 
January 2012.  WT/ACC/SPEC/SAM/4/Rev.3 
Page 46  
 
  Action Timeframe and Comments 
Include National Awareness Workshop on SPS. September 2009. 
June 2010. June 2011. 
January 2012. 
 
WTO TA Mission for 2010.  Further workshops 
planned for 2011 and 2012. 
SPS specific intensive training of at least 15 quarantine officials. WTO TA mission 2010.  The outcome of this 
mission should provide more details on the training 
and capacity building needs. 
 October 2011, March 2012. 
 
Explore other sources of technical assistance. 
National awareness programmes on SPS implementation (to include customs officers, 
private sector people and civil society). 2010, June 2011, January 2012.  In line with targeted 
output/performance measures for 2010/2011. 
Full implementation. By  1 January 2012.  In line with target 
output/performance measures. 
 
154. The representative of Samoa confirmed that Samoa would progressively implement the 
provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within 
the timetable provided for in Table 11 (above).   Samoa would ensure full implementation of 
the Agreement no later than 1 January 2012, and with  the understanding that, during this period, the 
scope of implementation of other aspects of the Ag reement, as described in paragraphs [150 and 152], 
would be applied by Samoa.   He further confirmed that Samoa would consult with WTO Members 
upon request if they deemed that any measures applie d during the transition period affected their trade 
negatively.  The Working Party took note of these commitments. 
- Trade-related investment measures 
155. The representative of Samoa said that Samoa ha d no measures in place that conflicted with 
the WTO Agreement on Trade-Related Investment Measures. 
156. The representative of Samoa said that Samoa w ould not maintain any measures inconsistent 
with the WTO TRIMs Agreement and would appl y the WTO TRIMs Agreement from the date of 
accession without recourse to any transition period.  The Working Party took note of this 
commitment. 
- Free zones, special economic areas 
157. The representative of Samoa said that the provisions of the Industrial Free Zone Act 1974, 
foreseeing the establishment of free zones, had been repealed by the Enterpri se Incentives and Export  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 47 
 
 
  Promotion Act 1992/1993.  The incentives available under the Industrial Free Zone Act 1974 to 
domestic and foreign investors operating in these parks, i.e., exemption from import duties and 
income tax, were no longer applicable.  Theref ore, no authority to grant incentives remained. 
158. Samoa had two industrial parks but these were neither free zones nor free economic zones.  
They simply comprised land made available by the Government on a lease basis, usually for 20 years with the right of renewal for another 20 years.   There were no performance requirements, and no 
incentives were provided.  Foreign and local investor s were treated on an equal basis.  The output of 
any firms, located in the parks, was subject to VAGST. 
159. The representative of Samoa confirmed that fr ee zones or special economic areas established 
in Samoa would be administered in compliance with WTO provisions, including the Agreements on 
TRIPS, TRIMs and Subsidies and Countervailing Measure s, and fully subject to the coverage of its 
commitments in its Protocol of Accession to the WT O Agreement.   The right of firms to establish 
and operate in these zones would not be subject to  export performance, trade balancing, or local 
content requirements in accordance with these obliga tions.   Goods produced in any such zones or 
areas under the tax and tariff provisions, that exempt imports and imported inputs from tariffs and 
certain taxes, would be subject to normal custom s formalities when entering the rest of Samoa, 
including the application of tariffs and taxes.  The Working Party took note of these commitments. 
- Government procurement 
160. The representative of Samoa said that government procurement was administered by the 
Treasury Stores.  All tenders had to be advertised for at least two weeks.  Projects worth less than 
SAT 5,000 (US$1,637.5) required only verbal price offe rs.  All other contracts had to be quoted in 
writing by at least three different suppliers.  Gove rnment tenders inferior to SAT 20,000 (US$6,550) 
were only open to local suppliers (often importers of overseas products or partners of overseas firms), 
unless the procured goods were not available loca lly.  Tenders of greater value were open to 
international bidders and followed internationally accepted bidding pr ocedures.  Under this process, 
quotes were subject to technical, financial, environmen t, and legal analysis.  The Tenders Board of the 
Government advertised and awarded tenders for all projects worth SAT 200,000 or more.  
Contracts valued between SAT 200,000 (US$65,500) and SAT 500,000 (163,750) had to be assessed 
by the Tenders Board and projects of greater value approved by the Cabinet.  He provided a list of 
Government imports for the period 20 00-2002 in document WT/ACC/SAM/5. 
161. He noted that the Public Finance Management Act 2001 had repealed the Public Money Act.  
The Procurement Guidelines were currently being reviewed through technical assistance from the WT/ACC/SPEC/SAM/4/Rev.3 
Page 48  
 
  World Bank.  Samoa did not have any appeal mechan ism, but bidders were present at the opening of 
tenders. 
162. Asked whether Samoa intended to initiate negotiations fo r accession to the Government 
Procurement Agreement (GPA), the representative of Samoa noted that very few, if any, Samoan 
Government contracts would be covered by the Ag reement due to the value thresholds applied under 
the GPA.  Moreover, large contracts were ofte n implemented in the context of economic aid 
programmes, which were covered by the procuremen t rules of the organisations concerned.  Thus, 
Samoa did not intend to join the plurilater al Agreement on Government Procurement. 
- Transit 
163. The representative of Samoa said that Samoa did not restrict trade in transit. 
164. The representative of Samoa confirmed that  his Government w ould apply any laws, 
regulations and practices governing transit operations 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. 
- Agricultural policies 
(a) Imports  
165. The representative of Samoa said that, with th e exception of the import prohibition of turkey 
tails, tinned fish in packages of more than 48 tins,  restrictions on automobiles and some plants and 
food stuff prohibited under Samoa's SPS regulations  noted above (see the section on "Quantitative 
import restrictions"), customs duties were the only type of border protection maintained. 
166. A Member noted that Samoa was part of the Regional Sugar Agreement, whereby Fiji sold 
agreed quantities of sugar at pre-determined prices  to the other parties to the Agreement, namely 
Kiribati, Solomon Islands, Tonga, Tuvalu, and Samoa.  This Member sought more detailed 
information on the functioning of the Agreement, in particular on whether sugar could be freely 
imported from any source or first had to be purchased from Fiji, and whether licenses were required 
for the importation and exportation of sugar under the Agreement.   
167. In reply, the representative of Samoa said that the yearly quotas established under the 
Regional Sugar Agreement were indi cative and importers were free to  buy sugar from other sources.  
Quotas were monitored on a quarterly basis.  In the event of under- or over-utilisation of quotas in the  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 49 
 
 
  first six months, consultations w ould be held between the concerned parties to reduce or increase the 
quotas.  No licence was required for the exportation of sugar from Fiji.  The purchase and export of 
sugar under the Agreement were carried out by an  agent appointed by the Pacific Islands Forum 
Secretariat (PIFS), in consultation with parties to  the Agreement.  The Secretariat's role was to 
facilitate the administration of the Agreement.  Any country wishing to become a party to the 
Agreement had to apply to the Forum Secretariat.  Decisions were taken by unanimity.  He added that 
the Agreement had been suspended. 
(b) Exports 
168. The representative of Samoa said that Samoa did not prohibit or restrict exports of 
agricultural products, apart from birds for environmen tal reasons.  He confirmed that Samoa operated 
no export credit, export credit guarantee or insu rance programmes for agricultural products.  
(c) Internal policies  
169. The representative of Samoa said that his Govern ment had embarked on a progressive reform 
programme to liberalize all sectors of the economy, including agriculture.  Price support policies for agricultural products had been abolished in 1993 an d Samoa had no plans to use these policies at a 
later date.  Current policies aime d at improving subsiste nce farming and helpi ng farmers adjust to 
open market conditions.   
170. The Stabex funds received from the European Union (EU) were used according to the 
Government's priorities, mainly for infrastructure development.  Asked to provide more information 
on the type of infrastructure development supported by the Stabex funds, the representative of Samoa 
said that the High Temperature Forced Air (HTFA) facility was funded by the Stabex funds, which 
now enabled the export of various fruits.  The EU ini tially financed research of the HTFA facility to 
promote exports of fruits and vegetables to Austra lia and New Zealand.  To complement the HTFA 
facility, a new project with the FAO would constitute  a close public-private partnership arrangement, 
including a national campaign to reduce the fruit fly population through, e.g., burying of ripe/waste 
fruits, fly traps with bait and spraying of fruits and vegetables as well as capacity building for Samoan 
farmers.  A recent project was also finan ced by the Stabex funds for agriculture 
diversification/revitalization aims to control pest s and capacity building for marketing/export of fruits 
and vegetables. 
171. He provided information on domestic support an d export subsidies in agriculture for the 
period 1997-1999 in document WT/ACC/SPEC/SAM/3  of 30 August 2001, last revised on WT/ACC/SPEC/SAM/4/Rev.3 
Page 50  
 
  29 April 2010, covering the period 2005-2006 and 2008-2009 in document 
WT/ACC/SPEC/SAM/3/Rev.4  He noted that all support provided during this  period qualified as 
"Green Box" measures exempt from reduction commitments.  His Government provided assistance 
for research on crops and plant pests, pest and di sease control and agricultural production, as well as 
extension, advisory, and inspection services.  Notin g that Samoa no longer granted export subsidies, 
several Members asked Samoa to bind its export subsidies at zero both in volume and value terms.   
172. [The Representative of Samoa agreed that, upon Samoa's accession, his country would bind 
its agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, 
and not maintain or apply any export subsidies for agricultural products.  The Working Party took note of these commitments.] 
173. Samoa's commitments on agricultural tariffs a nd on domestic support and export subsidies for 
agricultural products are contained in the Sc hedule of Concessions and Commitments on Goods 
(document WT/ACC/SAM/…/Add.1) annexed to Samo a's draft Protocol of Accession to the WTO. 
- Trade in civil aircraft 
174. The representative of Samoa said that aircraft a nd aircraft parts for the commercial transport 
of persons were exempt from customs duties, while ot her aircraft and aircraft parts were subject to an 
8 per cent duty.  Samoa did not accord tariff exemp tions on equipment, parts, or technical supplies 
required for airports in connection with air services. 
- Textiles regime  
175. The representative of Samoa said that Samoa had no specific policies related to textiles.  
Samoa's textile and apparel industry counted only  one exporting industry, which had ceased to operate 
in 2005.  There were only small size garment pr oducers currently manufacturing.  Foreign investors 
were encouraged to invest in this sector. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME - GENERAL 
- Industrial property protection 
176. The representative of Samoa said that intellect ual property was regulated by the Trademarks 
Act 1972, the Industrial Designs Act 1972, the Patents Act 1972 and the Copyright Act 1998.  
While the Copyright Act 1998 complied with WTO TRIPS standards, other pieces of legislation  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 51 
 
 
  would have to be revised to be br ought into conformity with the TRI PS Agreement.  In this regard, his 
Government was receiving technical assistance fro m the Regional Focused Action Plan, which was a 
joint programme by World Intellectual Property Or ganization (WIPO), IP Australia and the Pacific 
Islands Forum Secretariat.  Additional assistance was required, including training for specialized 
personnel and the public and awareness programmes. 
177. He accordingly requested that Samoa be gran ted a transitional period until January 2013.  
He proposed an action plan to achieve WTO conformity, which is reproduced in document 
WT/ACC/SAM/13.  He added that Samoa was seeki ng technical assistance to ensure the proper and 
timely implementation of its obligati ons under the TRIPS Agreement.   
- Responsible agencies for policy formulation and implementation 
178. The representative of Samoa said that respons ibility for formulation and implementation of 
intellectual property policy rested with the Registri es Division of the Ministry of Commerce, Industry 
and Labour. 
- Participation in international intellectual property agreements 
179. The representative of Samoa said that Samoa had been a Member State of WIPO, since 
11 October 1997.  Samoa had deposited its Instrume nt of Accession to the Berne Convention for the 
Protection of Literary and Artistic Works in Apr il 2006 and had formally acceded to the Convention 
on 21 July 2006.  He added that Samoa also intend ed to join the Paris Convention for the Protection 
of Industrial Property .  
- Application of national and MF N treatment to foreign nationals 
180. The representative of Samoa said that Samoa app lied the same fees and charges to foreign and 
Samoan nationals for the registration of trademarks, industrial designs and pate nts.  He had provided a 
copy of the revised schedule of fees, effective since 1 July 1998, in document 
WT/ACC/SAM/4/Add.1.   
181. A Member of the Working Party requested that Samoa described the extent to which current 
intellectual property legislation provided for Most  Favoured Nation (MFN) and National Treatment.  
In response, the representative of Samoa stated that Samoa was embarking on the review and the 
modernization of its existing IP legislation to ensure that it would be consistent  with the provisions of 
the WTO TRIPS Agreements.  The Government of Au stralia had confirmed funding for this project 
and would commence by July 2010. WT/ACC/SPEC/SAM/4/Rev.3 
Page 52  
 
  - SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AN D MAINTENANCE OF INTELLECTUAL PROPERTY 
RIGHTS 
- Copyright and related rights 
182. The representative of Samoa said that the Copyri ght Act had been enacted by Parliament in 
June 1998 and entered into force on 1 Septembe r 1998.  The Copyright Act provided copyright 
protection to literary and artistic works, including books, pamphlets, articles, computer programmes 
and other writings; speeches, lectures, addresses, sermons, and other oral works; dramas, dramatic-musical works, pantomines, choreographic works and other works created for stage productions; 
folklore stage productions; musical works with or without accompanying words; audio-visual works; 
architectural works; drawing, painting, sculpture, en graving, lithography, tapestry, and other works of 
fine art; photographic works; works of applied art; and illustrations, maps, plans, sketches, and three 
dimensional works relative to geography, topography  architecture or science; and derivative works, 
including databases, provided that the data was in readable form and its arrangement original in 
nature.  Protection was also granted to pe rformers, sound producers, and broadcasters. 
183. The Copyright Act extended copyright protection to expressions of folklore, including folk 
tales, poetry, riddles, songs instrumental folk music, folk dances and plays; as well as to production of folk arts, such as drawings, paintings, carvings, scu lptures, pottery, terra-cotta, mosaic, woodwork, 
metal ware, jewellery, handicrafts, costumes and i ndigenous textiles.  Expressions of folklore were 
protected against reproduction; communication to the public by performance, broadcasting, 
distribution by cable or other means; and adap tation, translation and other transformation for 
commercial purposes or outside the traditional or cu stomary context.  Folklore protection applied 
equally to non-nationals.  In response to a questi on, the representative of Samoa said that reproduction 
of folklore for commercial purposes could be allowed subject to approval by the owner. 
184. Protection was provided for the lifetime of the author and 75 years after his/her death or the 
death of the last surviving author in the case of jo int authorship.  Copyright was administered by the 
Ministry of Commerce, Industry and Labour.   
185. In response to a specific question, he conf irmed that translations, adaptations and 
arrangements were protected as works. Copyright pr otection also covered audiovisual works as well 
as published and unpublished works, in accordance with  Articles 2 and 3 of the Berne Convention.   WT/ACC/SPEC/SAM/4/Rev.3 
 Page 53 
 
 
  186. A Member noted that the Copyright Act 1998 referred to databases as "derivative works". 
This implied that the underlying data was necessarily protectable, while the TRIPS Agreement 
considered databases as compilations of data who se selection and arrangement should be protected as 
such.  Consequently, this Member asked Samoa whether additional protection was provided for 
databases, under a separate law.  The representative of  Samoa replied that Samoa's legislation did not 
provide for additional protection for databases.   
187. A Member of the Working Party asked whether the customary term of protection, under the 
Copyright Act, applied to works of folklore in cases where there was no readily identifiable author of 
the copyrightable folklore in question.  He furt her enquired whether Samoan legislation dealt with 
such cases.  In response, the repr esentative of Samoa stated that th e customary term of protection, 
provided for in Section 29 of the Copyright Act, al so applied to folklore. He also stated that a 
competent authority, determined by the Minister, would authorize the reproduction; communication to 
the public; adaptation; translation; and other tran sformation of expressions of folklore, when such 
works had been created for commercial purposes or outside their traditional customary context.   
- Trademarks, including service marks 
188. The representative of Samoa said that trademar ks were protected, in accordance with the 
Trademarks Act 1972.  Protection was granted to ma rks with distinctive char acteristics, not causing 
confusion and not contrary to la w or morality.  Application for registration of a mark was to be 
submitted to the IP Registrar of the Ministry of Co mmerce, Industry and Labour.  Decisions to grant a 
trademark were published in the Official Gazette (Savali).  Any person could oppose the registration 
of a trademark, within three months from the date of  the advertisement of an application, by giving 
notice to the IP.  Upon notification of the opposition, the applicant had three months to provide a counter statement, after which the IP Registrar woul d take the final decision.  The term of protection 
for trademarks was 14 years and could be renewed.  Applications for renewal were to be submitted 
within the 12 months preceding the expiration of the term of protection.  The Trademarks Act 
provided for priority registration of overseas trademar ks.  In such cases, the date of local registration 
would be the date of entry into force of the registration overseas.   
189. A Member of the Working Party asked, in which cases trademark assignment could take place 
without the agreement of the right-holder.  In res ponse, the representative of Samoa stated that any 
assignment of trademarks required the agreement of the right-holder, before the transfer could be 
recorded and made effective.   WT/ACC/SPEC/SAM/4/Rev.3 
Page 54  
 
  190. The Trademarks Act did not contain any specific provisions concerning service marks and 
well-known marks, although some of them were prot ected under the Act, or the nullification of 
protection in case of non-use.  However, the Tradem arks Act was being revised to be brought into 
conformity with the TRIPS Agreement.  Explic it provisions on service marks and well-known marks 
would be included in the Trademarks Act.  Samoa was receiving technical assistance from WIPO in this regard.  
- Geographical indications, including appellations of origin 
191. The representative of Samoa said that Samoa had not enacted any legislation with regard to 
the protection of geographical indications (GIs), in cluding appellations of origin.  He noted, however, 
that legislation on GIs had been drafted and submitte d to Members of the Working Party for review.  
Comments and suggestions have been received and w ould be taken into account when the GI Bill is 
reviewed under the IP review project being funded by the Government of Australia. Parliamentary 
passage was expected by 2012.  Parliamentary passag e was expected by the end of 2012.  In response 
to a question, he noted that Samoa wished to protect ava Samoa, nonu  (or noni), elei prints, and 
vailima  brand.  
192. [A Member asked whether Samoa would protect domestic GIs, since the proposed legislation 
appeared to provide only for the registration of fore ign GIs.  The representative of Samoa replied that 
the proposed GI Bill would be further reviewed to  address this issue.  Th e same Member further 
invited Samoa to amend the draft legislation to prov ide for the registration of GIs that identify either 
goods and/or services and not only goods.  The repr esentative of Samoa replied that GIs identified a 
good as originating in a particular territory.  Theref ore, GIs could not be applied to services, but only 
to goods.]   
193. [A Member noted that Article 6(c) of the draft GI Bill provided that an indication would not 
be protected as a GI, if it was not, or had ceased to be, protected in its country of origin.  The same 
Member asked Samoa to clarify how the IP Registrar would determine whether a GI was protected in 
its country of origin and/or whether  protection had ceased.  The representative of Samoa replied that 
the IP Registrar would exchange information with GI registers in foreign IP offices, as was the 
practice for trademarks. On the basis of the exch ange of information, the IP Registrar would 
determine whether the protection of a GI had ceased in its country of origin.] 
194. [The representative of Samoa agreed with the proposal by a Member to amend Article 6(d) of 
the draft GI Bill to replace the expression "in the Samoan language" with "in Samoa".  He confirmed  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 55 
 
 
  that the proposed amendment would provide further clarity and would be considered in detail when 
the Bill is reviewed.] 
195. [A Member noted that Article 6 of the draft GI Bill set forth a list of various GIs that would 
not be protected in Samoa.  The list of GIs did not include those that were confusingly similar to pre-
existing trademarks.  Article 16 of the TRIPS Ag reement provided that a trademark owner had the 
exclusive right to prevent the use of a confusingly similar trademark.  Therefore, the Member invited 
Samoa to amend Article 6 of the draft GI Bill by adding two articles, namely, Articles 6(e) and (f).  
Article 6(e) would provide that GIs resembling a trademark, either owne d by another party and 
registered in Samoa, or of which another party ha d acquired rights in Samoa, would not be protected 
in order to avoid confusion.  Ar ticle 6(f) would provide that GIs for goods or services, that are not 
recognized in Samoa, would not be protected.  The same Member further added that Article 22(b) of 
the draft GI Bill could be deleted, if the proposed Article 6(e) were included.  The representative of 
Samoa noted that his Government would consider th e inclusion of Article 6(e) and the deletion of 
Article 22(b).  However, he noted that, as provide d for in Article 6(f) of the draft GI Bill, GIs 
protected in Samoa should not only be recognized in Samoa, but also in foreign jurisdictions.  He 
noted that the proposed Article 6(f) was too restric tive and added that it would limit the protection of 
GIs recognized in foreign jurisdictions.]  
196. [In response to a specific question, the represen tative of Samoa stated that any trademark 
registered prior to the enactment of the draft GI Bill would not be revoked.  He further added that 
under Section 19 of the draft GI Bill, the IP Regist rar would be entitled to invalidate the registration 
of any GI with respect to goods that are not or iginating from the indicated territory.  The same 
Member asked Samoa to further clarify what "relie f" would be provided pursuant to Article 22.3 of 
the draft GI Bill.  The representative of Samoa answ ered that Article 22.3 provided that trademarks, 
registered prior to the enactment of the draft GI Bill, would continue to be protected.] 
- Industrial designs 
197. The representative of Samoa sai d that industrial designs were  protected under the Industrial 
Designs Act 1972.  Only new industrial designs filed for the first time in Samoa, which had not been disclosed to the public during the six months preceding the filing, could be registered under this Act.  
Applications for registration were to be submitted to the IP Registrar of the Ministry of Commerce, 
Industry and Labour.  A specimen of the object incor porating the industrial design, or a photographic 
or graphic representation of the industrial design, along with information about the kind of products 
for which the industrial design would be used, should be  attached to the application.  Protection could 
be provided to joint creators of industrial designs a nd their successors.  Prior ity claims for industrial WT/ACC/SPEC/SAM/4/Rev.3 
Page 56  
 
  designs, already filed in another country, were to  be accompanied by a written declaration specifying 
the date and reference of the earlier application; the name of the country, in which the industrial 
design had already been registered; the name of the applicant; and a certified copy of the previous 
application.  The term of protecti on was of five years and could be re newed twice.  For nationals from 
countries granting reciprocal treatment to Samo an nationals, the Minister could suspend the 
registration requirements.  He  acknowledged that this provisi on was inconsistent with the 
MFN principle of the TRIPS Agreement.  
198. The representative of Samoa noted that the right -holder could request the competent authority 
to take civil action against illicit reproduction of the protected industrial design in the manufacture of 
a product; importation, sale, and use of a product reproducing the industrial design; and the possession 
of such a product for sale purposes or simple use.  I ndustrial designs could be assigned, transferred by 
succession, or licensed.  Joint owners could transf er, use, and exercise their rights separately, but 
licenses had to be granted jointly.  Licence cont racts and modifications or renewals of licence 
contracts, involving the payment of royalties abroad, had to be approved by the Minister of Commerce, Industry and Labour.  The right-holder could renounce the registration of an industrial 
design by submitting a statutory declaration to the IP  Registrar, which had to be accompanied, when a 
licence had been granted, by th e licensee's declaration of consent.  Should the conditions for 
protection not be met, the Supreme Court could d eclare the registration of an industrial design null 
and void, from the date of registration.  In respon se to a question, the representative of Samoa stated 
that consent was required, only, if the contract remained valid.  
- Patents 
199. The representative of Samoa said that patents we re protected, in accordance with the Patents 
Act 1972.  This Act afforded patent protection to new and useful inventions, new processes that 
would result in new products, new application method s, or improvements to a known process.  Patent 
applications were to be submitted to the IP Regi strar of the Ministry of Commerce, Industry and 
Labour.  A description of the invention and the best method for performing the invention should be attached to each application.  The term of protec tion was of 16 years.  During the examination of the 
application, the inventor could request a provisional  certificate from the Attorney General to protect 
the invention.  Provisional certificates were valid fo r a period of 12 months.  The patent owner had the 
exclusive right to use, sell, or authorize others to use the invention.  Patents could be assigned and 
transferred. 
200. A Member noted that the term of protection of 16 years was inconsistent with Article 33 of 
the TRIPS Agreement, which provided for 20 years.  In reply, the representative of Samoa said that  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 57 
 
 
  his Government would review the Patents Act 1972 to bring it into conformity with 
the TRIPS Agreement. 
- Plant variety protection 
201. The representative of Samoa indicated that plant varieties, non-biological and microbiological 
processes were not protected under the current legisl ation.  In response to questions concerning how 
Samoa intended to implement the provisions of the TRIPS Agreement on protecti on of plant varieties, 
non-biological and microbiological processes, the repr esentative of Samoa stated that the process of  
review and modernization of IP legislation would ensure consiste ncy with the TRIPS Agreement.  
Therefore, protection would be granted to other subject matters that were currently excluded.  
- Layout designs of integrated circuits  
202. The representative of Samoa stated that layout  designs of integrated circuits were not 
protected under the current legislation.  A Me mber enquired  how Samoa intended to address the 
provisions of Articles 35-38 of the TRIPS Agreement, which provided for the protection of integrated circuits.  The representative of Samoa recalled that  his Government was in the process of reviewing 
and modernizing its IP legislation to ensure comp liance with the TRIPS Agreement.  Therefore, the 
protection of integrated circuits would be taken into consideration, under the new legislation.  
- Requirements on undisclosed information,  including trade secrets and test data 
203. The representative of Samoa said that undisclosed information and trade secrets were not 
protected by the current legislation.  A Member  enquired how Samoa would ensure protection of 
undisclosed information, particularly in the area of test data and trade secret s. The representative of 
Samoa stated that the process of  review and modern ization of IP legislation would ensure consistency 
with the TRIPS Agreement.  Therefore, protection w ould be granted to other s ubject matters that were 
currently excluded.  
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  
204. The representative of Samoa said that Samoa had no specific provisions to control the abuse 
of intellectual property rights.  A Member enquire d whether there were any enforcement provisions. 
The same Member further asked if any legislatio n was intended to provide civil procedures and 
remedies; provisional measures; administrative pr ocedures and remedies; special border measures; 
and criminal penalties, consistent with the TRIP S Agreement.  In response, the representative of 
Samoa stated that the Trademarks Act 1972, the Industrial Designs Act 1972, the Patents Act 1972 WT/ACC/SPEC/SAM/4/Rev.3 
Page 58  
 
  and the Copyright Act 1998 already contained civil enforcement provisions to enforce the protection 
of intellectual property rights.  In addition, the Cu stoms Act provided for the border seizure of pirated 
and trademark-infringing goods. Furthermore, the Co pyright Act contained provisions on criminal 
sanctions. The Crimes Ordinance 1961 and the Crim inal Procedures Act 1972 were also invoked to 
enforce the protection of intellectual property rights. 
- ENFORCEMENT 
205. The representative of Samoa said that the current legislation needed to be amended to include 
provisions on civil procedures and remedies; provisional measures; administrative procedures and remedies; special border measures; and criminal penalties, consistent with the TRIPS Agreement.  Such amendments would provide for judicial review of administrative decisions concerning 
intellectual property rights and provide customs of ficials with the authority to seize imports of 
infringing goods.  Further measures envisaged that th e filing system of IP-related applications would 
be computerized, and that a copyright-enforcem ent agency would be established.  Training of 
enforcement officers, judges and technical staff w as being conducted with the support of WIPO and 
other international organizations. 
206. Pursuant to Samoa's current legislation (i.e ., the Trademarks Act 1972, the Patents Act 1972, 
the Industrial Designs Act 1972, the Copyright Act 1998 and the Criminal Procedures Act 1972) 
infringements of intellectual property rights could be addressed in the format of suits or claims to the 
Supreme Court.  A notice would be sent to the part y against which the claim was filed and the Court 
would hold a hearing.  Existing remedies included:  compensation for material and moral damages; 
destruction of infringing goods and/or implements ; and their disposal outside the channels of 
commerce.  Repeated infringeme nts were punishable with fines up to SAT 5,000 (US$1,637.5).  
Persons falsely claiming a patent invention could be fined up to SAT 1,000 (US$327.5).  The sale of 
patent-infringing goods was subject to a fine up to  SAT 250 (US$81.87).  The false representation of 
a trademark was punishable with a fine up to SAT 200 (US$65.5).  
207. The Ministry for Revenue was responsible fo r the control of imported goods and had the 
authority to suspend the release of suspected  illegal goods and seize in fringing goods.  The Police 
Department had the authority to seize infringing  goods. The Ministry of Justice and Courts 
Administration liaised with the Police and the Ministry for Revenue, in cases of known infringement 
to ensure that appropriate action was taken. 
208. Importation of goods infringing copyrights and trademarks was prohibited.  The Customs 
Ordinance 1977 provided customs officials with th e authority to suspend the release of goods  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 59 
 
 
  suspected to infringe copyrights.  The Copyright Act 1998 conferred the Supreme Court the authority 
to issue injunctions to order a party to stop infringing copyrights, or order the seizure or destruction of 
the infringing goods.  In response to a specific qu estion, the representative of Samoa confirmed that 
patent-infringing goods were  prohibited from importation. 
209. Some Members noted that the TRIPS Agreement provided flexibilities, designed to facilitate 
the accession of least-developed countries to the WTO.  Members would support Samoa's 
implementation of the TRIPS Agreement through a transitional period, addressing the flexibility 
referred to in paragraph 209.  The commitment o ffered, however, would require adjustment to 
confirm Samoa's obligations and set the requested transition period.  An initial review of Samoa's 
TRIPS Implementation Check-list, contained in WT /ACC/SAM/11, indicated large gaps in Samoa's 
current capacity to administer a WTO-consistent intellectual property regime.   
210. [The representative of Samoa confirmed that the terms of its accession did not preclude 
access of Samoa and LDCs to the benefits under th e Doha Declaration on the TRIPS Agreement and 
Public Health (WT/MIN/(03)/SR/4).  The Work ing Party took note of this commitment.] 
VI. POLICIES AFFECTING TRADE IN SERVICES 
211. The representative of Samoa said that Samoa's ser vices industry was at a very early stage of 
development.  The liberalization and privati zation engaged by the Government had led to 
diversification of the economy.  A gradual expansio n of the services sector was expected.  However, 
the regulatory framework was still under-developed a nd required modernization.  Samoa's legislation 
did not contain specific provisions concerning safeguard measures; international payments; 
government procurement of services; aid affecting trad e in services; and the review of, or remedies in 
relation to, administrative decisions.  Many services we re subject to scarce or no regulation.  Samoa 
provided the Services Sectoral Classification List (document WT/ACC/SAM/2, Annex 3). 
212. The Ministry of Commerce, Industry and Labour  was responsible for implementing policies 
related to services sectors and acted as Samoa's enqui ry point.  The enquiry point could be contacted 
at: 
Chief Executive Officer (CEO) 
Ministry of Commerce, Industry and Labour  PO Box 862 Apia, SAMOA 
Tel: (0685) 20411 / 20882 
Fax: (0685) 20443 
Email: auelua@mcil.gov.ws WT/ACC/SPEC/SAM/4/Rev.3 
Page 60  
 
  213. The formulation of services policies and legisl ative amendments, previously within the 
Inter-Departmental Committee (IDC), were now unde r the authority of the Commerce and Industry 
Development Board.  Professional and trade standard s for the supply of services were developed in 
coordination with the Society of Accountants (P ublic Accountants Act 1984); the Law Society (Law 
Practitioners Act 1976); the Medical Associati on (Medical Practitioners Act 1975, as amended 
in 1975 and 1977); the Nurses Association (Nurses Act 1969, as amended in 1969 and 1981); and the 
Dental Society (Dental Practitioners Act 1975).   
214. Samoa's service-related legislation complied w ith the MFN principle, with the exception of 
the Pharmacy Act 1976.  The Pharmacy Act was being revised to be brought into conformity with the 
provisions of the GATS and was awaiting parliamentar y passage.  Access of foreign service suppliers 
to the sectors mentioned in the Reserved and Re stricted List of Activities, developed under the 
Foreign Investment Act 2000, was prohibited or subj ect to certain conditions.  Such conditions could 
include the mandatory establishment of a joint- venture with Samoan nationals; employment of 
national citizens; or limitations on the participati on of foreign capital.  The representative of Samoa 
confirmed that, apart from these provisions, domestic  and foreign services suppliers enjoyed similar 
rights.  
215. Noting that Samoa delivered work permits to fo reign workers, if skills were not available 
locally, a Member enquired whether Samoa allowe d temporary entry and movement of natural 
persons to supply services, or, if applied any r estrictions on the supply of services through Mode 2 
(i.e., consumption abroad).  In response, the repr esentative of Samoa stated that, pursuant to the 
Immigration Act 2004, foreign workers wishing to do business in Samoa, without taking up employment, could be granted simple or multiple-e ntry visitor permits. These permits could be for a 
period of up to 60 days.  Temporary resident permits,  for up to three years, could also be granted.  
Permanent residency permits were also availabl e, by application.  Foreign persons seeking 
employment in Samoa were required to submit thei r entry permit application to the Minister of 
Immigration.  The application was transmitted to th e CEO of the Ministry of Commerce, Industry and 
Labour.  Consideration would be give n to the nature of the proposed employment and to any technical 
or professional requirements involved; the likelihood of a local citizen, or person holding a permanent 
resident permit, with the required skills; the inter ests of Samoa; and any other matter determined by 
the CEO.  The decision to grant an entry permit was made by the Minister, upon recommendation of the CEO. If there were no recommendations by th e CEO, the requirements of the Immigration Act 
would apply.    WT/ACC/SPEC/SAM/4/Rev.3 
 Page 61 
 
 
  216. Pursuant to the Insurance Act 1976 and the Fi nancial Institutions Act 1996, economic needs 
tests were required for the establishment of insura nce companies and the delivery of banking licenses.  
A new Insurance Bill had been adopted in 2007,  which removed the obligation to conduct an 
economic needs test before issuing an insurance lic ence.  Providers of environmental services were 
selected by a committee appointed on an ad hoc  basis, composed by the Ministry of Natural 
Resources and Environment, the Ministry of Finance,  and the parties involved in the subject matter.  
The representative of Samoa noted that all Governme nt and aid-funded projects had to pass a tender 
process.  Calls for tender were published in the Offi cial Gazette (Savali) and local newspapers.  The 
best bid was selected.  Proposals were open to everyo ne.  He confirmed that foreign and local bidders 
were subject to the same procedures.  Companies of the petroleum, communication, water, and electricity sectors enjoyed monopoly or exclusive cont ract status.  In 1998, Mobil had been granted an 
exclusive five-year contract to supply and distri bute petroleum products, after a competitive tendering 
process.  A new competitive process had been carried  out upon expiration of the contract.  In the 
telecommunications sector, SamoaTel, formerly known as Samoa Communication Ltd, had the 
exclusive right to provide telecommunication ser vices  for a period of ten years (1999-2009).  
However, a new policy and regulatory framework, un der the sector reform project, foresaw a possible 
opening of the market for fixed telephony and other telecommunica tion services, after June 2009.  
Samoa Water Authority and the Electric Power Co rporation enjoyed a monopoly position.  These two 
companies did not make any profit, since their acti vities comprised social functions that were not 
commercially viable.  He added that, while the El ectric Power Corporation was the sole supplier of 
electricity, Samoa's legislation did not limit access to the electricity market. 
217. Subsidies were granted to a number of State-owned enterprises of the services sector.  
In 2000/2001: the Electric Power Corporation r eceived SAT 6.1 million (US$2 million) for rural 
electrification; the Water Authority received SAT 6.1 million (US$2 million), as a contribution to a 
Rural Water Supply Improvement Project funded by the European Development Fund; Televise 
Samoa received SAT 0.6 million (US$0.2 million) for public service broadcasting; and the Housing 
Corporation and Polynesian Airlines received SA T 0.4 and 8.8 million (US $0.13 and 2.88 million) 
respectively, as repayment of former debts.  The Electric Power Corporation, the Development Bank 
of Samoa, and the Water Authority also benefite d from preferred credit arrangements, funded by the 
Asian Development Bank, the World Bank,  and the European Investment Bank. 
218. The insurance sector was regulated by the In surance Act 1976.  A new Act had been adopted 
in 2007, which removed the requirement to cond uct an economic needs test before issuing an 
insurance licence.  The Minister of Finance, acting as Commissioner of Insuranc e, had the authority to 
issue insurance licenses.  Licenses were granted to any legal person, local or foreign:  i) satisfying the WT/ACC/SPEC/SAM/4/Rev.3 
Page 62  
 
  licensing requirements of the Insurance Act; and ii) carried out business in Samoa, in accordance with 
the Companies Act 1955.  A foreign company was cons idered to "carry out business in Samoa", if it 
administered or managed property in Samoa as an agen t, a representative, or a trustee, either through 
its employees, an agent, or in any other manner. 
219. Samoa's financial sector was governed by the Financial Institutions Act 1996, which set out 
prudential and licensing requirements for banks.  Th ere were no barriers to the entry of commercial 
banks, foreign or local.  However, banks were required to hold a licence.  Banking licenses were 
issued by the Central Bank, subject to an economic needs test.  Consideration was given to the need 
for and viability of the proposed institution; its capital structure and financial capacity; the qualification of the applicant, its major stake holders and managers; the proposed accounting and 
internal control system; and proposed activities.  The representative of Samoa added that these 
provisions reflected the Core Principles for Effective Banking Supervision of the Bank for 
International Settlements.  Foreign institutions we re subject to the same prudential and licensing 
requirements, as domestic institutions.  When issuin g licenses to foreign institutions, the Central Bank 
considered the applicant's international reputatio n, its demonstrated capacity and stability in a 
competitive environment. The sector was composed of four commercial banks and some financial 
agencies, specialized in foreign exchange and mo ney transfers.  The liberalization of Samoa's 
financial sector had led to the establishment of ne w businesses, including a number of small finance 
companies.  New services, such as Automatic Telle r Machines (ATMs) and Electronic Funds Transfer 
at Point of Sale (EFTPOS), had been introduced to improve customer service.  Money brokering 
services were not available in Samoa. All other fina ncial services were provided by the private sector 
or semi-Government bodies, such as the National Provident Fund, the Development Bank of Samoa, 
and the Housing Corporation.  There were no restri ctions on the ability of non-residents to supply or 
transfer financial information, cr oss-border and financial data processi ng, or other auxiliary services.  
The opening, by a licensed financial institution, of a branch or subsidiary outside Samoa required the 
approval by Central Bank. 
220. Legal services were regulated by the Law Practiti oners Act 1976.  Pursuant to the Act, foreign 
lawyers were allowed to practice as barristers or so licitors at the Supreme Court of Samoa for a period 
of six years maximum, provided they were over 21 years old and held a professional degree from 
New Zealand, Australia, Fiji, or some states of the United States.  Foreign lawyers had to apply to the 
Law Society, which was responsible for protecting th e interests of legal professionals and the public.  
Upon expiration of the six-year period, lawyers wishi ng to stay, had to submit a new application to the 
Law Society.  Lawyers with three years of experience could establish partnerships with Samoan 
lawyers.  Most foreign lawyers, admitted on a temp orary basis, had worked on a particular case and  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 63 
 
 
  returned to their home country, once the case was se ttled.  No foreign lawyer had been permitted to 
establish practice on his/her own.  A Member enquired on the rationale for this restriction and whether 
it applied to advisory services on domestic and inte rnational law. The representative of Samoa said 
that the requirement that foreign lawyers submit a new application after six years was aimed at preserving the standards of the local bar. This would ensure that foreign lawyers, who did not practice 
regularly in Samoa, were "fit and responsible prac titioners".  He noted that the Law Practitioners Act 
1976 was silent on the procedures to be followed for subsequent applications.  Hence, it could be 
argued, that the same procedures would apply.  Foreign lawyers routinely practiced in Samoa and 
provided advice, depending on the needs of the client.  The requirement to establish a partnership with 
a Samoan lawyer was meant to fac ilitate the processing of legal cases.   
221. Pursuant to the Public Accountant Act 1984, any person wishing to practice as an accountant 
in Samoa had to be admitted by the Council as a Me mber of the Samoan Society of Accountants.  
The Council recognized the qualifications from pr ofessional bodies in eight countries: Australia; 
Canada; Fiji; Ireland; New Zealand; Scotland; Wa les; and the United Kingdom.  Applications from 
accountants of other countries were considered on th eir own merits.  Membership in the Society was 
open only to Samoan citizens or permanent resident s, over 21 years of age, satisfying the professional 
and academic requirements set out in the Rules of  the Society (i.e., an academic bachelor in 
accounting:  have passed the final exam of the Samoa Institute of Accountants; and with three years of 
work experience).  Overseas accountants, who were  not members of the Society, could practice 
accounting in Samoa, including audit, provided they held a temporary practising certificate.  
Temporary practising certificates were delivered by the Council to members of the New Zealand Institute of Chartered Accountants, upon payment of the Samoa Society of  Accountants fee of 
SAT 3,000 (US$982.5).  Temporary practising certifi cates were valid for one year and could be 
renewed up to four times.  After five years, the licensee had to apply for a new certificate.  
222. In 2003, a reform of the telecommunications a nd postal sector had been launched.  A new 
Telecommunications Act, which aimed at fosteri ng competition in the telecommunications sector, had 
entered into force in July 2005.  The Act foresa w the establishment of an independent regulator.  
The Office of the Regulator had been effectiv ely set up in July 2006.  The Ministry of 
Communications and Information Technology (M CIT) had the authority for formulating 
telecommunications policies. The Office of the Regulator was responsible for regulating and 
implementing such policies.  The representative of Samoa said that SamoaTel had been granted a ten-
year exclusive licence, until 30 June 2009, to pr ovide postal and telecommunications services (fixed 
telephony and international calls).  These services ha d been previously provided by the former Post 
and Telecommunications Department.  SamoaTel was the only de jure  fixed line provider.  However, WT/ACC/SPEC/SAM/4/Rev.3 
Page 64  
 
  under the Telecommunications Act 2005, SamoaTel's exclusivity would end in June 2009.  The 
Government had also agreed to end the exclusive right to the international gateway of SamoaTel, by 
authorizing Telecom Samoa Cellular Ltd (TSCL) to have its own gateway, as of 1 January 2007.  
With regard to mobile services, he noted that hi s Government had issued two licenses, one to TCSL 
and another to SamoaTel, to provide cellular telephon e services, using the GSM technology.  In 1997, 
TSCL had been granted an exclusive ten-year licen ce to provide cellular telephone services using the 
TDMA technology.  Negotiations with the Government  had led to the opening of the mobile market to 
include SamoaTel.  There was no economic needs test required.   
223. Audiovisual services were regulated by the Broadcasting Ordinance 1959.  Corporatization of 
the former Broadcasting Department had been au thorised under the Samoa Broadcasting Act 2003.  
This had led to the establishment of the Samoa Br oadcasting Corporation (SBC).  The Film Control 
Board of the Ministry of Justice and the Courts Administration had the authority to issue licenses 
relating to the content of television broadcast servic es.  After the corporatization of the Broadcasting 
Department in 2003, the MICT became the lic ensing authority for broadcasting services.  A 
censorship fee of SAT 5000 (US$1,637.5) had to be paid and presented to MCIT, before a licence to 
broadcast (whether free to air or commercial/pay te levision) could be granted.  MCIT was in the 
process of finalising a National Broadcasting Policy, aimed at formulating strategies and measures to ensure that broadcasting services were available to all Samoans.  
224. Samoa's specific commitments on services are contained in the Schedule of Specific 
Commitments on Services (document WT/ACC/SAM/…/ Add.2) annexed to Samoa's draft Protocol 
of Accession to the WTO. 
[To be finalized following completion of market access negotiations] 
VII. TRANSPARENCY 
- Publication of information on trade 
225. The representative of Samoa said that Standing Or der 70 of Parliament required any bill to be 
announced in the Official Gazette (Savali), other lo cal newspapers, or on Radio 2AP at least one to 
seven days before it was introduced in Parliament.  Parliamentary proceedings were broadcasted live.  
There was no legal requirement for further publicatio n of newly adopted Acts, but copies were sent to 
all members of the Parliament and heads of Gove rnment Departments, as well as to the Council of 
Deputies and the Honourable Chief Justice.  Lists of  enacted legislation were published in the Gazette 
and copies of Acts could be purchased from the Legi slative Assembly.  When Acts required an order  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 65 
 
 
  to be brought into force, the order was published in  all local newspapers.  Ministers' administrative 
decisions were published in the Government's pr ess releases and other publications, and customs 
procedures and regulations were available to privat e sector stakeholders through the Customs Public 
Circulars.  Measures were under consideration to im prove transparency requirements.  In particular, 
his Government was negotiating with the University  of the South Pacific to licence the posting of 
legislation on the Internet and had received appr oval from the Supreme Court to publish and put on 
the Internet all significant judicial decisions.   
226. A Member of the Working Party sought clarif ication concerning Samoa's current process for 
accepting and reviewing comments on draft regulati ons.  This Member asked Samoa to clarify 
whether current legislation required the Government  to collect or respond to comments submitted, in 
particular, in the areas of SPS or TBT, and how final regulations were notified in Samoa.  The 
representative of Samoa stated that there was no legisl ation that required the publication of draft Bills 
or regulations for comment.  However, the sponsorin g Ministry or Government agency could provide 
draft regulations to its key stakeholders for comment .  Consultations were normally carried out by the 
responsible Ministries to discuss draft Bills, amendm ent Bills and regulations.  After consultations, a 
final draft Bill or final draft regulation was provide d with a report outlining further changes made in 
light of the consultations for final review and approval by the Attorney General's Office.  The 
Attorney General's Office then issued a certificat e of approval and provided for approval by Cabinet 
and subsequently by the Head of State.  This pr ocess was encouraged especially for major legislative 
changes.  Regulations were no longer required by legisl ation to be notified before becoming effective.   
Regulations once signed by the Head of State became effective.  However, the current practice was that regulations or a notice of commencement for th e regulation were still published in the newspaper.  
227. A Member of the Working Party stated that in or der to deal with its transparency obligations, 
Samoa should consider establishing a unified pub lication policy, enquiry point and/or website. 
This unified publication point or website would publish regulations on WTO issues for public review 
or comment, prior to implementation.  Samoa shoul d routinely publish regulations on all WTO issues 
on such a website for a reasonable period, e.g. no  less than 30 days.  Such a facility would assist 
Samoa implement its other commitme nts and represent a major reform breakthrough.  In response, the 
representative of Samoa noted that the Ministry of Foreign Affairs and Trade had its own website.  
However, internet penetration was only 2 per cent.   Current practice was to send draft regulations 
directly to private organizations for comment.  A notice could be published in the local newspaper for 
wider consultations.  Samoa would prefer not to make reference to 'no less than 30 days' as it was not a requirement under WTO law.   He further added th at Samoa intended to publish draft legislation on 
a website, perhaps commencing with the use of the current website of the Office of the Attorney WT/ACC/SPEC/SAM/4/Rev.3 
Page 66  
 
  General for comments from the public.  Samoa would seek technical assistance of training and 
capacity building to ensure that it was established and maintained accurately. 
228.  [The representative of Samoa confirmed that Samoa would fully and promptly implement the 
transparency provisions of the WTO requiring notification and publication, including the provisions of Article X of the GATT 1994.  He further confir med that no law, regulation, judicial decision, 
administrative rulings and other measures of general application pertaining to or affecting trade in 
goods, services, and TRIPS, would become effective prio r to its publication.  The publication of such 
laws, regulations and other measures would include the effective date of these measures and list the 
products and/or services affected by the particular me asure.  He further stated that Samoa intended to 
establish or designate an official journal or web- site, published or updated on a regular basis and 
readily available to WTO Members, individuals and enterprises, dedicated to the publication of all 
regulations and other measures pertaining to or a ffecting trade in goods, services, and TRIPS prior to 
implementation, and that Samoa intended to pr ovide a reasonable period for comment to the 
appropriate authorities of Samoa before such measur es are implemented, except for those regulations 
and other measures of general app lication involving national emergency or security, or for which the 
publication would impede law enforcement or be othe rwise contrary to the public interest or prejudice 
the commercial interests of particular enterprises, pub lic or private.  Samoa intended to seek technical 
assistance to implement this facility and should be in place five years from the date of accession. The Working Party took note of this commitment.] 
- Notifications 
229. [The representative of Samoa said  that, at the latest, upon entry into force of the Protocol of 
Accession, Samoa would submit all initial notificati ons required by any Agreement constituting part 
of the WTO Agreement.  Any regulations, subsequent ly, enacted by Samoa, which gave effect to the 
laws enacted to implement any Agreement constit uting part of the WTO Agreement would also 
conform to the requirements of that Agreement.  Th e Working Party took note of these commitments.]   
VIII. TRADE AGREEMENTS 
230. The representative of Samoa said that Samoa was a Member of the Asian Development Bank; 
the International Bank for Rec onstruction and Development; th e International Development 
Association; the International Finance Corporati on; the International Monetary Fund; the Food and 
Agriculture Organisation; and the Economic a nd Social Commission for Asia and the Pacific 
(ESCAP), established by the United Nations Econo mic and Social Council to facilitate economic 
cooperation.  The ESCAP Pacific Operations Cent re provided technical assistance to the Pacific  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 67 
 
 
  Region.  Samoa also participated in a number of economic programmes of the United Nations and 
technical assistance activities of the Asian Productiv ity Organization; the United Nations Conference 
on Trade and Development; the International Tr ade Centre; and the United Nations Industrial 
Development Organization. 
231. At the regional level, Samoa was a Member of  the Pacific Islands Forum (PIF), a political 
grouping of independent and self-governing states of the Pacific region, established in 1971 to 
develop collective responses to regional issues.  The 16 members of the Forum included Australia, 
Cook Islands, the Federated States of Micronesia, F iji, Kiribati, Nauru, New Zealand, Niue, Palau, 
Papua New Guinea, Marshall Islands, Samoa, So lomon Islands, Tonga, Tuvalu and Vanuatu.  
The Forum Secretariat, located in Suva, Fiji,  was responsible for providing policy advice and 
coordinating programmes.  The Forum had establishe d partnerships to discuss economic issues with 
Canada, the People's Republic of China, the European  Union, Japan, the Republic of Korea, Malaysia, 
the United Kingdom and the United States.  Samoa al so participated in the South-Pacific Economic 
Exchange Support Centre, or Pacific Islands Centre , and the Pacific Islands Trade and Investment 
Commission (PITIC).  Established in October 1996 in  Tokyo, Japan, the Pacifi c Islands Centre aimed 
at promoting trade, investment, and tourism between Japan and the Pacific Islands.  The Pacific 
Islands Trade and Investment Commission had thr ee offices in Sydney (Australia), Beijing (China) 
and Auckland (New Zealand).  They assisted Fo rum Island countries with export development, 
foreign investment, tourism and co st effective import procurement. 
232. Samoa also participated in the Pacific Isla nd Countries Trade Agreement (PICTA).  Members 
of the PICTA included Cook Islands, Fiji, Kiribati, Nauru, Niue, Salomon Islands, Samoa and Tonga.  
The PICTA had come into force in April 2003 and provided for the gradual phasing out of tariff preferences among its members by 1 January 2015.  Pursuant to the PICTA and Samoa's PICTA regulations, which had become effective on 25 July  2006, Samoa applied preferential duty rates to 
PICTA Members since 1 January 2008.  The PICTA aimed at encouraging investment, specialization 
and greater efficiency in Forum Island economies, thereby improving consumer welfare.  He noted, 
that although Forum Island Countries represented a si gnificant market, the level of trade among them 
was very low, due to geographical constraints and poor transportation links.  As a result, the 
Agreement was expected to initially deliver onl y small economic benefits to its members. 
233. Samoa was also party to the Pacific Agreement on Closer Economic Relations (PACER).  
PACER was not a free trade agreement, but rather  a framework agreement outlining the basis for 
future integration of Forum Members. PACER co mprised the 14 Forum Island Countries, Australia WT/ACC/SPEC/SAM/4/Rev.3 
Page 68  
 
  and New Zealand.  Negotiations for a free trade agreement between PACER Parties (PACER Plus), 
were launched in August 2009. 
234. Samoa also benefited from trade preferences unde r several Agreements.  Samoa was a Party 
to the South Pacific Regional Trade and Economic  Cooperation Agreement (SPARTECA), which had 
entered into force on 1 January 1981.  The SPA RTECA was a preferential, non-reciprocal trade 
agreement according to which Australia and Ne w Zealand extended duty free and unrestricted or 
concessional access for virtually all products or iginating from the Forum Island Countries, 
i.e., Cook Islands, the Federated States of Micronesi a, Fiji, Kiribati, Nauru, Niue, Papua New Guinea, 
Marshall Islands, Samoa, Solomon Islands, Tonga, Tuvalu and Vanua tu.  The Agreement aimed at 
promoting the economic development of the Foru m Island countries through economic, industrial, 
agricultural and technical cooperation.  Samoa was also a signatory of the Lomé Convention between 
the EU and 70 countries in Africa, the Caribbean, and the Pacific (ACP) according to which the EU 
granted non-reciprocal free access to the Europ ean market for almost all products from ACP 
countries. 
235. Samoa had participated in the Regional Suga r Agreement, which had run from 1995 to 1998, 
and was now suspended for an indefinite period.  Pu rsuant to the Agreement, Fiji had supplied agreed 
quantities of sugar to Kiribati, So lomon Islands, Tonga, Tuvalu and Sa moa at pre-determined prices.  
The agreed quantities were indicative and did not c onstitute an obligation to buy or sell.  Sugar 
imported under the Agreement could not be re-exported.  The Agreement had been administered by 
the Forum Secretariat. 
236. In March 1997, Samoa had signed a bilateral tr ade agreement with the People's Republic of 
China. This agreement granted reciprocal MFN tr eatment for trade in goods.  The representative of 
Samoa confirmed that none of Samoa's preferential trade agreements covered trade in services. 
237. In 1970, Samoa had signed a bilateral agreemen t with New Zealand, under which a certain 
number of Samoans were permitted to take up perm anent residency in New Zealand. The agreement 
also provided for the opportunity to apply for citi zenship upon arrival, provided they were between 
18 and 45 years old, had an employment offer in  New Zealand and met the standard health and 
character requirements.  The immigration quota had been set at 1,100 per year since the early 1980s. 
238. [The representative of Samoa stated that his G overnment would observe the provisions of the 
WTO, including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade agreements 
and would ensure that the provisions of the WTO Ag reements for notification,  consultation and other 
requirements concerning preferential trading systems, free trade areas and customs unions, of which  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 69 
 
 
  Samoa was a Member, were met from the date of accession.  The Working Party took note of this 
commitment.]  
CONCLUSIONS 
239. The Working Party took note of the explanations and statements of Samoa concerning its 
foreign trade regime, as reflected in this Draft Report.  The Working Party took note of the 
commitments given by Samoa in relation to certain specific matters which are reproduced in 
paragraphs [...] of this [Draft] Report.  The Work ing Party took note that these commitments had been 
incorporated in paragraph 2 of the Draft Protocol of Accession of Samoa to the WTO. 
240. Having carried out the examination of the foreign trade regime of Samoa and in the light of 
the explanations, commitments and concessions made  by the representative of Samoa, the Working 
Party reached the conclusion that Samoa be in vited to accede to the Marrakesh Agreement 
Establishing the WTO under the provisions of Article XII.  For this purpose, the Working Party has 
prepared the draft Decision and Protocol of Accessi on reproduced in the Appendix to this Report, and 
takes note of Samoa's Schedule of Concessi ons and Commitments on Goods (document 
WT/ACC/SAM/../Add.1) and its Schedule of Specific Commitments on Services (document 
WT/ACC/SAM/../Add.2) that are annexed to the draft Protocol.  It is proposed that these texts be 
adopted by the [General Council] [Ministerial C onference] when it adopts the Report.  When the 
Decision is adopted, the Protocol of Accession w ould be open for acceptance by Samoa which would 
become a Member thirty days after it accepts the sa id Protocol.  The Working Party agreed, therefore, 
that it had completed its work concerning the negotiations for the accession of Samoa to the 
Marrakesh Agreement Establishing the WTO. WT/ACC/SPEC/SAM/4/Rev.3 
Page 70  
 
  ANNEX 1 
Laws, Regulations and Other Information Provided to the Working Party by Samoa
 
 
- Central Bank of Samoa Act 1984; 
- Income Tax Act 1974; 
- Income Tax Administration Act 1974; 
- Income Tax Rate Act 1974; 
- Foreign Exchange Levy Repeal Act 1998; 
- Exchange Control Regulations 1999; 
- Immigration Act 1966; 
- Permits and Passports Act 1978; 
- Alienation of Customary Land Act 1965; 
- Alienation of Freehold Land 1972; 
- Companies Act 1987; 
- Partnership Act 1975; 
- Trustee Companies Act 1987 
- International Companies Act 1988; 
- International Trusts Act 1987; 
- International Partnerships and Limited Partnerships Act 1998; 
- Labour and Employment Amendment Act 1999; 
- Foreign Investment Act 2000; 
- Public Monies Act 1964; 
- Water Act 1965; 
- Water Authority Act 1993/94; 
- Electric Power Corporation Act 1980; 
- Department of Trade, Commerce and Industry, Samoa Price Board, Percentage Price Control 
Order of 1 March 1999, No. 1 Analysis; 
- Maximum Percentage Control Ma rk-Up List (certain goods); 
- Fair Trading Act 1998; 
- Consumer Information Act 1989; 
- Sale of Goods Act 1975; 
- Business Licenses Act 1998 
- Customs Tariff Act 1975; 
- Customs Act 1977; 
- Customs and Excise Amendment 1993; 
- Customs Amendment Act 1998; 
- Customs Amendment Regulations 1998 (Customs Fees); 
- Customs Amendment Act 2007; 
- Customs Tariff Amendment Act 1998; 
- Combined Working Tariff and Statis tical Nomenclature (August 1999); 
- Customs Department Circular No. 9/98 "Penalty Provisions - Customs Act"; 
- Fines Act (Review and Amendment) No. 24 of 1998; 
- Petroleum Act 1984; 
- Indecent Publications Ordinance 1960; 
- Poisons Act 1968; 
- Arms Ordinance 1960; 
- Samoa Antiquities Ordinance 1954; 
- Value Added Goods and Services Tax Act 1992/93; 
- Value Added Goods and Serv ices Tax Amendment Act 2006; 
- Excise Tax (Domestic Administration) Act 1984; 
- Excise Tax (Import Administration) Act 1984;  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 71 
 
 
  - Excise Tax Rates Act 1984; 
- Excise Tax Rate Amendment Act 1998; 
- Excise Tax (Domestic Administration) Amendment Act 1998; 
- Excise Tax Rates Amendment Act 2006; 
- Agriculture, Forests and Fisheries Ordinance 1959; 
- Plant and Soils Importation (Disease Contro l) Ordinance 1950 and Regulations 1951; 
- Quarantine (Biosecurity) Act 2005; 
- Animals Ordinance 1960; 
- Animals (Protection of Wild Birds) Regulations 1981; 
- Noxious Weeds Act 1961; 
- Rhinoceros Beetle Ordinance 1954; 
- The Bunchytop Ordinance 1965; 
- Cocoa Disease Ordinance 1961; 
- Beverage Containers Tax Repeal Act 1998; 
- Food and Drugs Act 1967; 
- Copyright Act 1998; 
- Trademarks Act 1972; 
- Trademark Acts 1972 Second Schedule "List of Fees Payable"; 
- Industrial Designs Act 1972; 
- Industrial Designs Act 1972 "Schedule of Fees"; 
- Patents Act 1972; 
- Patents Act 1972 Sixth Schedule "Schedule of Fees"; 
- Law Practitioners Act 1976; 
- Public Accountants Act 1984; 
- Medical Practitioners Act 1975; 
- Pharmacy Act 1976; 
- Dental Practitioners Act 1975; 
- Post Office Act 1972; 
- Post Office Amendment Act 2004; 
- Telecommunications Corporation Act 1984; 
- Telecommunications Act 2005; 
- Broadcasting Ordinance 1959; 
- Televise Samoa Corporation Act 1994; 
- Film Control Act 1978; 
- Samoa Institute of Accountants Act 2006; 
- Banking Ordinance 1960; 
- International Banking Act 2005; 
- Offshore Banking Act 1987; 
- Insurance Act 1976; 
- International Insurance Act 1988; 
- Financial Institution Act 1996; 
- Samoa International Finance Authority Act 2005; 
- Civil Aviation Act 1998; 
- Shipping Act 1998; 
- Schedules one and two of the Narcotics Act 1967; and 
- Immigration Act 2004.  
  WT/ACC/SPEC/SAM/4/Rev.3 
Page 72  
ANNEX 2  
Table 1: List of Samoa's State-Owned Enterprises, Government Investments, and State-Owned Bodies (as of June 2007)  
 
Table 1(a):  State-Owned Enterprises and Government Investments  
 Formed under 
Act of 
Parliament Formed under 
the Private 
Companies Act %ge of 
Government 
Shares Business Description Comment Competitor 
State-Owned Enterprises 
Agriculture Store x  100% Agriculture Supplies/equipment; banana 
exports.  Agricultural pesticides and tools used for farming; hardware items. Candidate for privatization. 1 local competitor in farm 
supplies (Farm Supplies Ltd). 
Electric Power 
Corporation x  100% Electric Power- Generation, transmission 
distribution and sale of electricity. Electricity Generation will be 
opened to the private sector 
over the next 2 years. Natural monopoly. The EPC 
Act 1980 does not prohibit 
competition. 
Polynesian Airlines Ltd  x 100% Commercial inter-island airline. 
Air travel between Samoa and American 
Samoa. Candidate for privatization. 2 competitors: Samoa Express 
and Inter-Island Air. 
Samoa 
Broadcasting 
Corporation   100% Television and radio servic es Will be privatised by end 
2008. Television services competitors: 
TV3 and Laufou Station; Radio 
competitor: Radio Polynesia 
Ltd. 
SamoaTel  x 100% Telecommuni cations.Provision of fixed-
line telephone, mobile and internet 
services. Will be privatized within the 
next 2 years.  (By 
30 June 2009). Monopoly for fixed line 
telephone services; Mobile 
services competitor: Digicel; 
Internet services competitor: 
Computer Services Ltd, iPasifika.net; LeSamoa.net. 
Samoa Shipping Corporation x  100% Ferry Services. Provision of inter-island 
sea transport between Upolu and Savaii. Strategic business of 
Government. No plans to 
privatize. No competitors. 
Samoa Shipping 
Services  x 100% Contracting of crew for cargo vessels. 
Freight agency, seafarer / crew 
management services and management of 
the MV Forum Samoa II vessel (currently 
chartered by the Pacific Forum Line). Candidate for privatization 
(within the next 2 years). 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.  
   WT/ACC/SPEC/SAM/4/Rev.3
 Page 73 Formed under 
Act of 
Parliament Formed under 
the Private 
Companies Act %ge of 
Government 
Shares Business Description Comment Competitor 
Samoa Water 
Authority x  100% Water supply. Harv est, treat an d reticulate 
water supply throughout Samoa. Strategic business of 
Government.  No plans to privatize. 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. 
Government Investments 
Polynesian Blue  x 49% Commercial Airline services   
 WT/ACC/SPEC/SAM/4/Rev.3 
Page 74  
 
  Table 1(b): State-Owned Bodies
 
 
 Formed under 
Act of 
Parliament Formed under 
the Private 
Companies Act GoS % of 
Shares Business Description 
Accident 
Compensation Board x  Mutual 
(0%)1 Levy Collection; Compensation 
Payments 
Airport Authority x  100% Airport management 
Apia Park Board x  100% Park 
Development Bank of 
Samoa x  100% Small Business/Agriculture 
development loans 
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 
Samoa Ports Authority x  100% Ports 
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 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 
  
                                                      
1 These Mutual Entities are owned by Policy holders/con tributors 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/SPEC/SAM/4/Rev.3 
 Page 75 
 
 
  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 2006; 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/SPEC/SAM/4/Rev.3 
Page 76  
 
  Table 3:  Goods Subject to Price Control by HS Number
 
 
Goods Applied Mark-Up Tariff Item 
Freezer Goods 37.5%  
 Chicken  0207.1310 
 Lamb  0204.2200 
 Turkey  0207.2610 
 Pork Trotter  0203.2910 
Dry Goods  32.5%  
 Beer  2203.0010 
2203.1090 
 Cigarettes and Tobacco  2402.2000 
2403.1020 
 Corned Beef  1602.5010 
 Biscuits (locally produced, 5lb/10lbs)   
 Camp Pie  1602.9090 
 Sugar  1701.1100 
 Rice  1103.1400 
 Salt  2501.0010 
2501.0090 
 Flour  1101.0090 
 Potatoes   0701.9000 
 Onions   0703.1000 
 Noodles, Macaroni, Vermicelli  1902.1910 
1902.1920 
 All types of Milk  0402.9910 
0402.1010 
 All types and brands of Tinned Fish 
including Tuna canned fish  1604.1200 
1604.1500 
1604.1400 
 All types of Oil  1517.9010 
1517.9090 
 Soy Sauce  2103.1000 
 All types of laundry powders and 
bathing soap  3401.1100 
3401.1900 
 Mosquito Coils  3808.1010 
 Toothpaste  3306.1000 
 All types and brands of butter, margarine  0405.1000 
0405.9000 
Petrol and Energy    
 Unleaded SAT 0.08 per litre 2710.0010 
 Diesel SAT 0.08 per litre 2710.0050 
 LP Gas 10% 2711.1200 
 
  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 77 
 
 
  Table 4: Activity Licence Fees for the Right to Produce, Buy, Sell, and Import Liquor  
 
Activity Licence Fee in SAT per annum and equivalent in 
US$ 
Right to Engage in the Business of Buying and Selling of 
Liquor  
         Trading Store  250 (US$81.87) 
         Beach Resort  250 (US$81.87) 
         Bar & Restaurant  1,000 (US$327.50) 
         Warehouse  1,000 (US$327.50) 
         Hotel  1,500 (US$491.25) 
         Night Club  1,500 (US$491.25) 
         Liquor Distribution  1,000 (US$327.50) 
         Temporary Licence for One-off Events  250 (US$81.87) 
Right to Engage in the Business of Manufacturing Liquor  1,000 (US$327.50) 
Right to Engage in the Business of Importing Liquor  1,000 (US$327.50) 
 WT/ACC/SPEC/SAM/4/Rev.3 
Page 78  
 
  Table 5(a):  Customs Fees and Charges (1998)
 
 
Legal 
Ref. Description Previous Fees and 
Charges New Fees and Charges, as of 
1998 
R12(1) Attendance during working hours SAT 6 per hour SAT 8 per hour 
R13(1) Attendance outside working hours 
(a) Customs Holiday 
(b) Other Days 
 
Attendance (a) normal hours 
(b) outside normal hours  
SAT 8 per hour 
SAT 8 per hour 
 
 
SAT 6 per hour 
SAT 8 per hour  
SAT 10 per hour 
SAT 10 per hour 
 
 
SAT 8 per hour 
SAT 10 per hour 
R13(2) Minimum Charge between the hours of 8pm 
and 6am on weekdays and between any time on Saturdays, Sundays and Public Holidays  A minimum charge equal to 
three  hours at the applicable 
rates 
R16(1) Cancellation of Entry  SAT 10 per entry 
R23A 
(R22, 
23) Collectors Permit  SAT 25 per permit 
R30 Personal Effects clearance with out entry  SAT 25 per clearance 
R33 Sight Entry SAT 10 SAT 25 per application 
R35 Exemption from Export Entry  SAT 25 per exemption 
R37 Certificate of Clearance SAT 5 SAT 15 per clearance 
R41 Request for ship's or aircraft stores  SAT 25 per application 
R47 Temporary removal of Warehouse goods  SAT 25 per application 
R51 Application for re-warehousing  SAT 25 per application 
R54 Temporary acceptance of Proforma, fax, etc. 
invoices  SAT 15 per invoice 
R61 Application for refunds SAT 6 per 
SAT 500 SAT 25 + SAT 8 per SAT 500 
or part thereof 
R62 Application for refund, faulty manufacture SAT 6 per 
SAT 500 SAT 25 + SAT 8 per SAT 500 
or part thereof 
R63 Application for refund, damaged, etc. goods SAT 6 per 
SAT 500 SAT 25 + SAT 8 per SAT 500 
or part thereof 
R64 Application for refund, goods diminished in 
value SAT 6 per 
SAT 500 SAT 25 + SAT 8 per SAT 500 
or part thereof 
R65 Application for refund, destroyed, pillaged 
or lost goods SAT 6 per 
SAT 500 SAT 25 + SAT 8 per SAT 500 
or part thereof 
R67 Application for Drawback SAT 6 per every 
SAT 500 SAT 25 + SAT 8 per SAT 500 
or part thereof 
R68 Application for drawback in  special cases SAT 6 per every 
SAT 500 SAT 25 + SAT 8 per SAT 500 
or part thereof 
R69 Waiving of non-compliance with conditions  SAT 25 per application 
R71 Application to re-import goods exported 
under drawback  SAT 25 per application 
R76 Approval of Agent's employees  SAT 25 per application 
R87 Customs Agent's Licenses 
(a) Individual 
(b) General 
(c) Restricted  
SAT 100 
SAT 100 
SAT 100  
SAT 500 per annum 
SAT 500 per annum 
SAT 500 per annum 
R85 Appeals against the decision of the 
Comptroller  SAT100 per application 
 
R88 application for Customs Carrier  SAT 100 per application 
R96 Clearance of Postal packets without entry  SAT 5 per clearance  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 79 
 
 
  Legal 
Ref. Description Previous Fees and 
Charges New Fees and Charges, as of 
1998 
S87 Annual Warehouse Licence Fee 
-  Part 1  
Not less than 200 tonnes 
Not less than 200 tonnes and less than 300 
Not less than 300 tonnes and less than 400  
Not less than 400 tonnes and less than 500  Not less than 500 tonnes and less than 600  
Not less than 600 tonnes and less than 700  
Not less than 700 tonnes and less than 800  Not less than 800 tonnes and less than 900  
Not less than 900 tonnes and less than 1000 
Not less than 1,000 tonnes   
 
SAT 150 
SAT 200 
SAT 250 
SAT 300 SAT 350 
SAT 400 
SAT 450 SAT 500 
SAT 550 
SAT 600  
 
SAT 1,000 
SAT 1,250 
SAT 1,500 
SAT 1,750 SAT 2,000 
SAT 2,250 
SAT 2,500 SAT 2,750 
SAT 3,000 
SAT 3,250 
 Annual Warehouse Licence Fee 
-  Part 2 
Not less than 200 tonnes 
Not less than 200 tonnes and less than 300 Not less than 300 tonnes and less than 400  
Not less than 400 tonnes and less than 500  
Not less than 500 tonnes and less than 600  Not less than 600 tonnes and less than 700  
Not less than 700 tonnes and less than 800  
Not less than 800 tonnes and less than 900  Not less than 900 tonnes and less than 1000 
Not less than 1,000 tonnes  
 
Note 1 Warehouse Officer Service Charge 
(per annum)  
 
SAT 60 
SAT 80 
SAT 100 
SAT 120 
SAT 140 SAT 160 
SAT 180 
SAT 200 SAT 220 
SAT 240 
 
SAT 900  
 
SAT 1,000 
SAT 1,250 SAT 1,500 
SAT 1,750 
SAT 2,000 SAT 2,250 
SAT 2,500 
SAT 2,750 SAT 3,000 
SAT 3,250 
 
SAT 1,000 
 Deferred Duty 
(a) Application 
(b) Late payment penalty 
(c) Annual Interest  
SAT 25  
SAT 25 
SAT 5 per payment 
10% per Annum 
 application for temporary import  SAT 25 per application 
 application for a Tariff Concession  SAT 25 per application 
 application for a Tariff opinion  SAT 25 per commodity per 
application 
 Copy of Official Document (requested by 
Owner)  SAT 10 per set 
(up to five pages) 
 application to enter a Port other than a Port 
of Entry  SAT 100 per application 
S29 Sufferance Wharves  SAT 100 per application 
S33 Approval Fee, Customs Container base  SAT 1,000 per annum 
S40 application to tranship goods  SAT 25 per application plus 
security 
 Request for Certificate of Landing  SAT 25 per application 
 Request for Pre-release of Goods  SAT 25 per application 
 Duty Free Shop Licence  SAT 1,000 
 Duty Free Shop Supervision  As per standard rates or 
SAT 500 per annum or as may 
be determined by the 
Comptroller 
S90 Transfer of Warehouse Licence  SAT 200 per application 
S94 Approval for Structural Alteration of 
Warehouse  SAT 200 per application 
S100 Repacking of Warehouse Goods  SAT 25 per application 
S112 Request for Constructive Warehousing  SAT 25 per application WT/ACC/SPEC/SAM/4/Rev.3 
Page 80  
 
  Legal 
Ref. Description Previous Fees and 
Charges New Fees and Charges, as of 
1998 
S132 Assessment of goods for duty Purposes  SAT 25 per application 
 application for Export of goods for Repair 
and Return  SAT 25 per application 
S158 Request for refund of duty on forfeited 
goods  SAT 25 per application 
 Baggage Sufferance.  AWB/PNDE Release  SAT 5 per application 
 Courier Releases (After Normal Working 
Hours)  SAT 25 per Release 
 application for Bonded Areas  SAT 500 per Year plus 
security and service charges at 
standard rates or as may be 
determined by the Comptroller 
 Release, Air Way Bill  SAT 5 per release 
 Release, Parcel Notification  SAT 5 per release 
 Ship's store application  SAT 25 per application 
 Other Service Approvals  At a rate to be fixed by the 
Comptroller 
 
Table 5(b):  Proposed Fees  
 
R61 Application for refunds SAT 25 
R62 Application for refund, faulty manufacture SAT 25 
R63 Application for refund, damaged etc. goods SAT 25 
R64 Application for refund, goods diminished in value SAT 25 
R65 Application for refund, destroyed, pillaged or lost goods SAT 25 
R67 Application for drawback SAT 25 
R68 Application for drawback  in special cases SAT 25 
  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 81 
 
 
  Table 6:  Proposed Registration Fees for Pes ticides (Draft Pesticides Regulations 2007/08)  
 
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 Certificate $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 Min. of $115.00 VAGST 
incl. per machine N/A - collected by 
contractor WT/ACC/SPEC/SAM/4/Rev.3 
Page 82  
 
  Table 7:  Imported and Domestic Products Subject to Excise Tax
 
 
HS No. Description Excise tax rate 
2201 Waters, including natural or artificial mineral waters and aerated 
waters, not containing added sugar or other sweetening matter nor 
flavoured; ice and snow:  
 Mineral waters and aerated waters:  
2201.1010  Natural mineral or spa water SAT 0.30 per litre 
2201.1090  Other SAT 0.30 per litre 
2201.9000 Other SAT 0.30 per litre 
2202 Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or vegetable juices of 2009:  
 Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured:  
2202.1010  Containing added sugar SAT 0.30 per litre 
2202.1020   Containing other sweetening matter SAT 0.30 per litre 
2202.1090   Other SAT 0.30 per litre 
2202.9000  Other SAT 0.30 per litre 
2203 Beer made from malt:  
2203.0010   Not exceeding 3% by volume of alcohol SAT 1.80 per litre 
2203.1090   Other SAT 1.80 per litre 
2204 Wine of fresh grapes, including fortified wines; grape must other 
than that of 2009:  
 Sparkling wine  
2204.1010  Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.1090  Other SAT 6.00 per litre 
 Other wine , grape must with fermentation prevented or arrested by 
the addition of alcohol; In containers holding two litres or less:  
2204.2110  Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.2190  Other SAT 6.00 per litre 
2204.2910  Of an Alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.2990  Other SAT 6.00 per litre 
2204.3000  Other Grape Must SAT 3.60 per litre 
2205 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances:  
 In containers holding two L or less:  
2205.1020  Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2205.1090  Other SAT 6.00 per litre 
 Other:  
2205.9020  Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2205.9090  Other SAT 6.00 per litre 
2206.0000 Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or 
included  
2206.1010  Of an alcohol strength by volume of 15% or less SAT 30 per L/a 
2206.0090  Other SAT 30 per L/a 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80% vol; spirits, liqueurs and other spirituous beverages:  
 Spirits obtained by distilling grape wine or grape marc:  
2208.2010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.2020  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.2090  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 83 
 
 
  HS No. Description Excise tax rate 
 Whiskies  
2208.3010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.3020  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.3090  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Rum and tafia:  
2208.4010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.4020  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.4090  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Gin and Geneva:  
2208.5010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.5020  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.5090  57.12% or more by volume of alcohol SAT 24 per litre 
 Vodka:  
2208.6010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.6020  Of an aoco hol strength by volum,e exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.6090  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Liqueurs and cordials:  
  Liqueurs  
2208.7010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.7012  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.7019  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
  Cordials:  
2208.7021  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.7022  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.7029  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Other:  
2208.9011  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.9021  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.9099  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes:  
2402.1000 Cigars, cher oots and cigarillos, containing to bacco 160% or SAT 129.02 per 
kg or 1,000 sticks, 
whichever is the higher 
2402.2000 Cigarettes containing tobacco 160% or, SAT 129.02 per 
kg or 1,000 sticks, 
whichever the higher 
2402.9000 Other 160% or SAT 129.02 per 
kg or 1,000 sticks, 
whichever is the higher 
2403 Other manufactured tobacco and manufactured tobacco 
substitutes; "homogenised" or "r econstituted" tobacco; tobacco 
extracts and essences:  
 Smoking tobacco, whether or not containing tobacco substitutes in 
any proportion:  
2403.1010 Twist or stick tobacco 160% or SAT 110.15 per 
kg, whichever is the 
higher WT/ACC/SPEC/SAM/4/Rev.3 
Page 84  
 
  HS No. Description Excise tax rate 
2403.1090  Other  160% or, SAT 110.15 per  
kg, whichever is the 
higher 
8703.0024 Vehicles of a cyli nder capacity exceeding 2,000 cm3 but not 
exceeding 3,000cm3 20% or SAT 2,400 per 
vehicle 
8703.0025 Vehicles of a cyli nder capacity exceeding 3,000cm3 
 20% or SAT 2,400 per 
vehicle 
  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 85 
 
 
  Table 8:  Products Subject to Import Prohibition  
 
Eggs without sell-by date (or best before date or 
expiration date) Relevant goods imported under Headings 
0407001000, 0407002000, 040700900, 0408990000, 
0408910000, 0408190000, 0408110000 
LHD motor vehicles and ve hicles manufactured more 
than 12 years prior to importation Relevant goods imported under Headings 
8702,8703,8704,8705,8706 
Bee and bee products 0409, and other goods containing honey 
Turkey tails 02072610, 02072710 and any other goods containing 
turkey tails except for whole turkeys  
Tinned fish cartons of 48 cans Specific packaging of tinned fish imported under 
Heading 0305 
Coins and bank notes N.A. 
Pornographic articles, publications, films, and video Relevant goods imported under Chapters 37, 49, 85 
Non-biodegradable plastic bags Relevant goods imported under Heading 3923 
Parrots Relevant goods imported under 01063200 
 
Table 9:  Products Subject to Import Licensing  
 
Product/HS 
Number Where 
Applicable Description of 
Product Requirement/Ministry 
Involved Application Fee 
(SAT) Legal Reference 
See Table 9(a) Chemicals Chemicals to be imported 
must be registered 
chemicals with the 
Registrars Office of MAF before being issued an 
import licence.   
 Arms and 
ammunitions    
 Pesticides Ministry of Agriculture. Registration fee 
(see Question 45). Pesticides 
Regulations 1990 
(draft Pesticides 
Regulations 2008). 
See Table 9(b) 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 Licence 
Fee $100.  
Handling Licence 
Fee $50. 
The initial 
registration is $100 and the 
renewal for both 
licenses is $10. Protection of the 
Ozone Layer 
Regulations 2006. 
 WT/ACC/SPEC/SAM/4/Rev.3 
Page 86  
 
  Table 9(a):  Chemicals Subject to Import Licensing
 
 
- acetorphine (6, 7, 8, 14 - tetrahydro - 7alpha - (1  - hydroxy - l - methylbutyl) - 6, 14 - endo - 
ethenooripavine 3 - acetate) 
- acetyldihydrocodeine 
- acetylmethadol (3 - acetoxy - 6 - dimethyl amino - 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 (Erythroxylon 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 - (methylphenethylamino)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)ethyl) - 4 - phenylpiperidine - 4 - carboxylic acid ethyl ester) 
- fentanyl (1 - phenethyl - 4 - N - propionylanilinopiperidine) 
- furethidine (1 - (2 - tetrahydrofurfuryloxyethyl) - 4 - phenylpiperidine - 4 - carboxylic acid ethyl 
ester) 
- heroin (diacetylmorphine) 
- hydrocodone (dihydrocodeinone) - hydromorphinol (14 - hydroxy - 7, 8 - dihydromorphine) 
- hydromorphone (dihydromorphinone)  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 87 
 
 
  - 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) 
- 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 - propio noxyazacycloheptane) 
- properidine (1 - methyl - 4 - phenylpiperidine - 4 - carboxylic acid isopropyl ester) 
- racemethorphan ((±) - 3 - me thoxy - N - methylmorphinan) 
- racemoramide (( - ± - ) - 4 - [2 - methyl - 4 - oxo - 3, 3 - diphenyl - 4 - (1 - pyrrolidinyl) 
butyl]morpholine) 
- racemorphan ((±) - 3 - hydr oxy - 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. WT/ACC/SPEC/SAM/4/Rev.3 
Page 88  
 
  The esters and ethers of the substances mentioned above in this Schedule whenever the existence of such esters 
or ethers is possible.  
The salts of the substances mentioned above in this Sche dule whenever the existence 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 following preparations and mixtures, namely: 
 
(a) Preparations containing in any proportion of the following substances or any salt of any such 
substance, namely, acetyl dihydrocodeine codeine, dihydrocodein e, ethylmorphine,  and pholcodei 
when: 
 (i) Compounded with one or more other pharmacologically 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 milligrammes 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 more than 0.1 per cent of cocaine base, being preparations 
compounded with one or more other pharmacolo gically active ingredient s (none of which are 
substances named or described elsewhere in this Sc hedule) 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 means or in a yield which would constitute a risk health; 
(c) Preparations of opium or morphine containing 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 abuse, and in such a way that the opium or the morphine, as the case may be, cannot be recovered by readily applicable mean s or in a yield which would constitute a risk to 
health; 
(d) Solid dosage units of diphenoxylate containing in each unit not more than 2.5 milligrammes of 
diphenoxylate calculated as base and not less th an 25 microgrammes of atropine sulphate; 
(e) Liquid preparations of diphenoxylate containing, in  each millilitre, not more than 0.5 milligrammes of 
diphenoxylate calculated as based and not less than 5 microgrammes of atropine sulphate; 
(f) Ipecacuanha and opium powder containing 10% of  opium powder and 10% of ipecacuanha root in 
powder intimately mixed with fi nely powdered lactose; and 
(g) Mixtures containing not more than one of the preparations specified in paragraphs (a) to (f) above, 
being mixtures whereof none of the other ingredients is a substance named or described elsewhere 
this Schedule. 
 
  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 89 
 
 
  Table 9(b):  Ozone Depleting Substances Subject to Import Licensing  
 
 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 
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 WT/ACC/SPEC/SAM/4/Rev.3 
Page 90  
 
   Composition ODP Import Permit 
Required? 
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* 
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 and CFC-114 (Composition varies (for 
aerosols)) 1.0 Yes* 
Others       
* The import of CFC was prohibited in Samoa on 1 September 2006.  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 91 
 
 
  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 
 
  WT/ACC/SPEC/SAM/4/Rev.3 
Page 92  
 
  [Draft Decision 
ACCESSION OF SAMOA 
Decision of […] 
 The [General Council] [Ministerial Conference], 
 Having regard to  paragraph two of Article XII and pa ragraph one of Article IX of the 
Marrakesh Agreement Establishing the World Trade Organization (the "WTO Agreement"), and the 
Decision-Making Procedures under Articles IX and X II of the Marrakesh Agreement Establishing the 
World Trade Organization agreed by the General Council (WT/L/93); 
 [ Conducting  the functions of the Ministerial Conference in the interval between meetings 
pursuant to paragraph two of Article IV of the WTO Agreement;] 
 Taking note  of the application of Samoa for accession to the Marrakesh Agreement 
Establishing the World Trade Organization dated 9 December 1994; 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of Samoa to the WTO Agreement and having prepared a Draft Protocol on the Accession of Samoa; 
 Decides  as follows: 
 Samoa may accede to the WTO Agreement on the terms and conditions set out in the Draft 
Protocol annexed to this Decision. 
_______________  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 93 
 
 
  DRAFT PROTOCOL 
ON THE ACCESSION OF SAMOA 
Preamble  
 The World Trade Organization (hereinafter referred to as the "WTO "), pursuant to the approval 
of the [General Council] [Ministerial Conferen ce] of the WTO accorded under Article XII of the 
Marrakesh Agreement Esta blishing the World Trade Organization (hereinafter referred to as the "WTO 
Agreement "), and Samoa,  
 Taking note of the Report of the Working Party on the Accession of Samoa to the WTO 
Agreement reproduced in document WT/ACC/SAM/[…], dated […] (hereinafter referred to as the 
"Working Party Report"), 
 Having regard to the results of the negotia tions on the accession of Samoa to the WTO 
Agreement,  
 Agree as follows: 
PART I -  GENERAL 
1. Upon entry into force of this Protocol pursu ant to paragraph 8, Samoa accedes to the WTO 
Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO.  
2. The WTO Agreement to which Samoa accedes shall be the WTO Agreement, including the 
Explanatory Notes to that Agreement, as rectifie d, amended or otherwise modified by such legal 
instruments as may have entered into force before the date of entry into force of this Protocol.  This 
Protocol, which shall include the commitments referred to in para graph [...] of the Working Party 
Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provid ed for in paragraph [...] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by Samoa as if it ha d accepted that Agreement on the date of its entry into force. 
4. Samoa may maintain a measure inconsistent w ith paragraph one of Ar ticle II of the GATS 
provided that such a measure was recorded in the list of Article II Exemptions annexed to this Protocol 
and meets the conditions of the Annex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in Annex I to th is Protocol shall become the Schedule of 
Concessions and Commitm ents annexed to the General Agr eement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Co mmitments annexed to the 
General Agreement on Trade in Services (hereinafter referred to as "GATS") relating to Samoa.  The 
staging of the concessions and comm itments listed in the Schedules sh all be implemente d as specified in 
the relevant parts of the respective Schedules. 
6. For the purpose of the reference in paragraph 6(a)  of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Conc essions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. WT/ACC/SPEC/SAM/4/Rev.3 
Page 94  
 
  PART III - FINAL PROVISIONS 
7. This Protocol shall be open for acceptance, by signature or otherwise, by Samoa until […]. 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by Samoa.  
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by 
Samoa thereto pursuant to paragraph nine to each Member of the WTO and to Samoa.   
 This Protocol shall be registered in accordance with the provisions of Ar ticle 102 of the Charter 
of the United Nations.   
 Done at […] this […] day of […] in a single c opy in the English, French and Spanish languages, 
each text being authentic, except that a Schedule anne xed hereto may specify that it its authentic in only 
one of these languages. 
_______________  WT/ACC/SPEC/SAM/4/Rev.3 
 Page 95 
 
 
  ANNEX I 
SCHEDULE […] - SAMOA 
Authentic only in the … language. 
(Circulated in document WT/ACC/SAM/…/Add.1) 
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the … language. 
(Circulated in document WT/ACC/SAM/…/Add.2) ] 
__________