WORLD TRADE  
ORGANIZATION  RESTRICTED 
WT/ACC/SPEC/SAM/4/Rev.5 
27 July 2011 
 (11-3883) 
Working Party on the  
Accession of Samoa  
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON  
THE ACCESSION OF SAMOA TO THE  
WORLD TRADE ORGANIZATION 
 
Revision 
 
   WT/ACC/SPEC/SAM/4/Rev.5 
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  TABLE OF CONTENTS 
 
I.  INTRODUCTION .................................................................................................................. .. 1 
DOCUMENTATION PROVIDED ...................................................................................................... 1  
INTRODUCTORY STATEMENTS .................................................................................................... 1  
II.  ECONOMIC POLICIES .......................................................................................................... 3  
-  Monetary and Fiscal Policy .................................................................................................... .. 3 
-  Foreign Exchange and Payments ............................................................................................ 3  
-  Investment Regime.............................................................................................................. ...... 4 
-  State Ownership and Privatization; State-Trading Entities ................................................. 8  
-  Pricing Policies .............................................................................................................. .......... 12 
-  Competitio n Policy ............................................................................................................ ...... 13 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES .................................... 13  
IV.  POLICIES AFFECTING TRADE IN GOODS ................................................................... 19  
-  Trading Rights ................................................................................................................ ........ 19 
A.  IMPORT REGULATIONS .................................................................................................... 22  
-  Customs tariff ................................................................................................................ .......... 22 
-  Other duties and charges ...................................................................................................... .. 23 
-  Tariff rate quotas, tariff exemptions ..................................................................................... 23  
-  Fees and charges for services rendered ................................................................................. 23  
-  Application of internal  taxes to imports ............................................................................... 24  
-  Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ....................................................................................................................... .............. 27  
-  Customs valuation ............................................................................................................. ...... 33 
-  Rules of origin ............................................................................................................... .......... 35 
-  Other customs formalities ..................................................................................................... . 36 
-  Preshipment inspection ........................................................................................................ .. 37 
-  Anti-dumping, countervailing duties, safeguard regimes ................................................... 37  
B.  EXPORT REGULATIONS ................................................................................................... 38  
-  Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports .............................................................................................................. .......... 38 
-  Export restri ctions ........................................................................................................... ....... 39 
C.  INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS ......................... 40  
-  Industrial policy, including export and other subsidies ...................................................... 40  
-  Technical barriers to trade, standards and certification ..................................................... 41  
-  Sanitary and phytosanitary measures ................................................................................... 43  
-  Trade-related investment measures ...................................................................................... 49  WT/ACC/SPEC/SAM/4/Rev.5 
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  -  Free zones, special economic areas ........................................................................................ 49  
-  Government procurement ...................................................................................................... 5 0 
-  Transit ....................................................................................................................... ............... 51  
-  Agricultural policies.......................................................................................................... ...... 51 
(a)  Imports ....................................................................................................................... .............. 51  
(b)  Exports ....................................................................................................................... .............. 52  
(c)  Internal policies ............................................................................................................. .......... 52 
-  Trade in ci vil aircraft ....................................................................................................... ....... 53 
-  Textiles regime ............................................................................................................... ......... 53 
V.  TRADE-RELATED INTELLECTUAL  PROPERTY REGIME ....................................... 53  
-  GENERAL ....................................................................................................................... ........ 53 
-  Industrial property protection ............................................................................................... 53 
-  Responsible agencies for policy formulation and implementation ..................................... 54  
-  Participation in international intellectual property agreements ........................................ 54  
-  Application of national and MFN treatment to foreign nationals ...................................... 55  
-  SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING 
PROCEDURES FOR THE ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS ........................................................................... 55  
-  Copyright and related rights ..................................................................................................  55 
-  Trademarks, including service marks ................................................................................... 57  
-  Geographical indications, including appellations of origin ................................................. 58  
-  Industrial designs ............................................................................................................ ........ 59 
- 
Patents ....................................................................................................................... ............... 60  
-  Plant variety protection ...................................................................................................... .... 61 
-  Layout designs of integrated circuits .................................................................................... 61  
-  Requirements on undisclosed information, in cluding trade secrets and test data ............ 62  
-  MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY 
RIGHTS ........................................................................................................................ ........... 62  
-  ENFORCEMENT ...................................................................................................................  62 
VI.  POLICIES AFFECTING TRADE IN SERVICES .............................................................. 66  
VII. TRANSPARENCY ................................................................................................................. 72 
-  Publication of information on trade ...................................................................................... 72  
-  Notifications ................................................................................................................. ............ 74  
VIII. TRADE AGREEMENTS ....................................................................................................... 74  
CONCLUSIONS ................................................................................................................... ............... 77  
ANNEX 1 ....................................................................................................................... ....................... 78  
ANNEX 2 ....................................................................................................................... ....................... 81   WT/ACC/SPEC/SAM/4/Rev.5 
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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.10. 
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 (Japan) in May 2009.  Ms. Kuni Sa to resigned in July 2010.  The General Council took 
note of the appointment of H.E. Shinichi Kitajima (Japan) on 29 July 2010.  H.E. Shinichi Kitajima 
resigned in February 2011.  The General Council to ok note of the appointment of Mr. Atsuyuki Oike 
(Japan) on 22 February 2011.  
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 (document 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/SA M/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/SAM/15 and Addendum 1, WT/ACC/SAM/16, WT/ACC/SAM/17 and Addendum 5, WT/ACC/SA M/18, WT/ACC/SAM/21, WT/ACC/SAM/24,…), 
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. WT/ACC/SPEC/SAM/4/Rev.5 
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  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 
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 the elimination of control over the repatriation of 
profits for foreign companies to promote invest ment; (iv) the abolition of the withholding tax on 
dividends; (v) an accelerated depreciation on capital equipment and co mmercial buildings; and 
(vi) policies to diversify and increase the compe titiveness of exports through 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 
(LDC) 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 [...].  WT/ACC/SPEC/SAM/4/Rev.5 
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  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 
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 2009/2010, taxes had accounted for 
87 per cent of total Government revenue, principa lly derived from VAGST (45 per cent), income tax 
(22 per cent), import duties (11 per cent), and domestic excise taxes (11 per cent).  External grants had 
amounted to 28 per cent of total Governme nt revenue and external grants.   
- 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 weighted  basket within a limit of 2 per cent.  In July 2011, the exchange 
rate was US$0.4369 per one tala (SAT).  
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 WT/ACC/SPEC/SAM/4/Rev.5 
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  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 
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 Gove rnment had developed an investment policy 
strategy in the period of 1999 to 2000, which aime d at stimulating investment through liberalization 
rather than incentives.  The En terprises Incentives and Export Promotion Act 1992/1993 had been 
amended in June 1999 to disconti nue import duty and income tax exem ptions for new investments.  
However, special privileges granted to five companies, which exported 95 per cent of their 
production, had been grandfathered between 29 May 1995 and 25 June 1999.  Incentives took the 
form of income tax holidays of up to 15 years; a subsequent 25 per cent tax rate on assessable income; 
a tax holiday on dividends of up to 15 years in the limit of the funds invested; and a complete 
exemption from customs and excise duties on both imports  and exports.  Three of the five companies:  
the Cocoa and Coconut Products, Pacific Cashmere and Desico Samoa, had ceased all production in 
February 2004.  Two companies:  Samoa Tr opical Products and Yazaki Samoa continued to 
benefiting from incentives contingent upon export performance.  The incen tives granted to Samoa 
Tropical Products had expired on 31 March 2008.  The tax holidays conferred to Yazaki Samoa had  WT/ACC/SPEC/SAM/4/Rev.5 
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  expired on 8 November 2009 and the customs and ex cise incentives on 11 July 2010.  He confirmed 
that none of Samoa's incentive programmes were contingent upon local content requirements.  
The incentives granted under the Enterprises Incentives and Export Promotion Act 1992/1993 had 
been eliminated.  The last incentive ha d been eliminated on 11 July 2010. 
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").   
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 regulations. 
19. Alterations of the Reserved and Restricted Li sts 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 Co mmerce, Industry and Labour.  The Ministry would 
analyse the request, conduct further investigations an d prepare a proposal to amend or expand the lists 
of activities.  The proposal was then discussed at  a special meeting with representatives from the 
Ministries of Finance; Revenue; Agriculture and Fisheries; Justice, Courts and Administration; WT/ACC/SPEC/SAM/4/Rev.5 
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  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 De velopment Inc.), as well as civil society.  
After discussion, the proposal was submitted to the Trade, Commerce and Industry Development 
Board (TCIDB) for consideration.  The TCIDB w as chaired 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 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, th e representative of Samoa said that criteria for the 
inclusion and exclusion of a business activity in the Reserved and Restricted Lists were being 
developed as part of the review of the Foreign Investment Act 2000 and its implementing regulations 
(see paragraph 18 above).  He added that the Foreign Investment Ame ndment Bill 2011 and its 
implementing regulations would incorporate specifically defined activities in the Reserved List.  To ensure transparency, activities in the Reserved List would be defined in accordance with the UN 
CPC classification.  A set of criteria for the inclus ion and removal of activities from the Reserved List 
would also be developed and included.  For activiti es in the Restricted List, the following factors 
would be considered, namely:  (i ) conditions and requirements for a specific industry or sector of 
interest, e.g. accountants, doctors and engineers,  as stipulated in the existing legislation; 
(ii) competitive environment of the business activity; (iii) social and economic impact and 
contribution of the activity to the economy; (iv) en vironmental impact of the activity; and (v) security 
and health considerations.  The Foreign Investment Amendment Bi ll 2011 and the Foreign Investment 
Regulations 2011 were expected to be adopted by August 2011.  A copy of the draft Foreign 
Investment Amendment Bill 2011 and the draft Fo reign Investment Regulations 2011 had been 
submitted to the Working Party (WT/ACC/SAM/17/Add.4).   WT/ACC/SPEC/SAM/4/Rev.5 
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  21. Some Members expressed concern that the provisi ons in the drafts of the Foreign Investment 
Regulations 2011 and the Foreign Investment Am endment Bill 2011 established the criteria for 
modifying the Restricted and Reserved Lists based on the impact of competition from foreign service 
providers and other economic needs tests.  Th ese Members observed that modification of the 
Reserved or Restricted Lists based on these criteria to include a services sector for which Samoa had 
taken GATS commitments could contradict Samoa's WTO obligations and would be viewed with the 
utmost concern.  These Members sought assurances  from Samoa that after accession to the WTO, 
Samoa would observe WTO requirements, including its GATS commitments.  
22. The representative of Samoa took note of Members' concerns and confirmed that from the 
date of accession, Samoa would comply with WT O requirements including its commitments set out in 
Samoa's Schedule of Specific Commitments in Services.  Specifically, for any services subsequently 
added to the Reserved Lists in the Foreign Invest ment Regulations 2011 or the Foreign Investment 
Amendment Bill 2011 or other legislation, Samoa woul d respect acquired rights of existing investors 
and, if covered by commitments established in Samoa's GATS Schedule, would follow procedures 
under Article XXI of the GATS to modify its schedule, including compensatory adjustment. 
The Working Party took note of this commitment. 
23. 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, WT/ACC/SPEC/SAM/4/Rev.5 
Page 8  
 
  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.  
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.   
24. 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 pr oject was also taken into consideration. 
25. 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.  
26. 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; State-Trading Entities 
27. The representative of Samoa said that his G overnment had held a 100 per cent share in 
27 State-owned enterprises in 2009.  Public utiliti es had accounted for approximately 8 per cent of 
Samoa's GDP in 2006 and other State-owned enterpri ses 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.  
28. 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.   WT/ACC/SPEC/SAM/4/Rev.5 
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  Wherever possible, the Government of Samoa div ested itself of commercially-oriented activities to 
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 result, the Go vernment had sold all the shares it held in 
Rothmans Tobacco Co. Ltd., Samoa's sole manufact urer of tobacco, now called the British American 
Tobacco Company Ltd., as well as all the remaining sh ares it held in Samoa Breweries.  In addition, 
all the buildings and milling equipment of Samoa Coconut Product Ltd. had been sold to Elan 
Trading.  The company's only remaining asset was th e land, which was leased to Elan Trading on a 
20-plus-20 year term.  He confirmed that none of these enterprises enjoyed any special privileges.   
29. 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 Government had sold all its minority shares in Computer Services Limited (in 2004), Hellaby Sa moa Ltd. (in 2006), and Telecom Samoa Cellular 
Ltd. (in 2007).  Scoping studies for the Samoa Broadcasting Corporation (SBC), the Agriculture Store 
Corporation (ASC) and the Samoa Shipping Servi ces (SSS) had been completed in July 2003.  
The privatization of the SBC was completed in 2008 and of SamoaTel in 2011.  Due to limited 
resources, the privatization process for ASC and SSS was delayed to commence following the 
privatization of SamoaTel.  The privatization of ASC was expected to be completed by June 2012.  
He added that the SSS was still being restructured a nd there was no set date for the completion of the 
privatization process .  The Samoa Forest Corporation had ceased  operation in 2004 and was officially 
dissolved as a company in 2006.  He provided a list of State-owned enterprises and bodies as of June 2011 in Table 1 and details of Samoa's privatization programme for the period 1998 to 2011 in 
Table 2.   He noted that none of the remaining Stat e-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 boards of directors.  
30. An umbrella legislation had been develope d to strengthen the performance and accountability 
of the enterprises, in which the Government woul d retain a controlling interest, i.e., more than 
50 per cent of total shares or the majority of vot es.  In December 2001, the Parliament had passed the 
Public Bodies (Performance and Accountability) Act, which required Public Trading Bodies to prepare Corporate Plans (Section 22 of the Act); comply with financial reporting requirements (Section 23); and conduct performance  audits (Section 24).  The Ac t foresaw the dismissal of the 
Director in the event of poor performance, demo nstrated by a performance audit (Section 25) and WT/ACC/SPEC/SAM/4/Rev.5 
Page 10  
 
  provided for Public Trading Bodies to register as companies under the Co mpanies Act, thereby 
ensuring that Public Trading Bodies were covered by the provisions of the Companies 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, consisting of the Minister of Finance and the responsible Minister, who were 
liable to the Parliament for the performance of the P ublic Bodies.  The Act also strengthened the role 
of the State-Owned Enterprises Monitoring Division of  the Ministry of Finance, which monitored the 
performance of State-owned enterprises. 
31. 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). 
32. 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 co mpeted with other private businesses, including 
Farm Supplies as its major competitor.  Asked to pr ovide more information on the trading activities of 
the ASC, the representative of Samoa said that th e Corporation had also been involved in the 
production of bananas, both for exportation and the lo cal market, but was now divesting itself of this 
loss-making activity.  
33. Some Members of the Working Party asked wh ether privately owned Farm Supplies enjoyed 
a privileged selling position for the sale of pesticid es and other agricultural chemicals in Samoa.  
In particular, those Members sought confirmation wh ether there was any legal or policy impediment 
to additional firms entering the market to sell the sa me products to Samoan farmers.  In response, 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 othe r agricultural chemicals in Samoa.   In response  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 11 
 
 
  to a further question, the representative of Samoa st ated that it was expected that the ASC would be 
privatized by June 2012. 
34. In response to a question, he added that the importation, distribution and sale of pesticides 
were open to competition.  Anyone could apply to  the Pesticides Committ ee established within the 
Ministry of Agriculture to obtain a licence to trade in pesticides and agricultural chemicals.  Due to 
the small size of the market, the ASC and Farm Supplies were the only local companies currently 
selling pesticides for agricultural use only.  There were, however, many companies licensed to import, 
distribute and sell pesticides and agricultural chem icals for household purposes.  He added that more 
and more villages were moving to organic farmin g and were prohibiting the use of chemicals for 
farming.  
35. 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., saw-milling, retailing, rental cars, buses and ta xis, as listed in Schedule 1 of the draft Foreign 
Investment Amendment Bill 2011.  He further conf irmed that Samoa's privatization programme did 
not operate so as to restrict foreign investment.  The objective of the Government of Samoa was, on 
the contrary, to encourage foreign investment. 
36. 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.  
37. 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 231). 
38. 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 and Exxon Mobil was awar ded a five-year contract to supply petroleum WT/ACC/SPEC/SAM/4/Rev.5 
Page 12  
 
  products until July 2013.  He noted that a notifi cation under Article XVII:4(a) of the GATT 1994 and 
Paragraph 1 of the Understanding on the Interpretation of Article XVII was submitted to the Working 
Party. 
39. The representative of Samoa confirmed that his Government would ensure the transparency 
of its on-going privatization progra mme.  He stated that his Governme nt would provide annual reports 
to WTO Members on developments in its priva tization programme as long as the programme would 
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. 
40. The representative of Samoa confirmed that, from the date of accession, enterprises that were 
State-owned or controlled, and enterprises with spec ial or exclusive privileges, would make purchases 
of goods and services, which were not intended for G overnmental use, and sales in international trade 
in accordance with commercial considerations, in cluding price, quality, availability, marketability, 
and transportation, and would afford enterprises of other WTO Members adequate opportunity in 
conformity with customary practice, to compete for such purchases or sales. Samoa would also notify 
and provide information on the activities of its new supplier of petroleum products as they related to 
the exclusive contract to supply petroleum produc ts 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 ac tivities of State-owned enterprises and 
State-controlled enterprises and other enterprises with  special or exclusive 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 Article VIII of the GATS.  The Working Party 
took note of these commitments. 
- Pricing Policies  
41. 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 2011 General Price Order No. 3.  Price contro l took the form of a percentage mark-up and was 
applied to imported and domestically-produced goods , including beer and tobacco (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 percentage ma rk-up was applied to goods subject to regular changes in prices 
during the duration of a General Price Order in force.   General Price Orders were issued on a quarterly 
basis.   WT/ACC/SPEC/SAM/4/Rev.5 
 Page 13 
 
 
  42. 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. 
- Competition Policy 
43. 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. 
44. 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 me asure 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 when competition would be considered 
healthy.  
45. 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  
46. 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 Government system  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-yea r term.  In the absence or unavailability of the WT/ACC/SPEC/SAM/4/Rev.5 
Page 14  
 
  Head of State, his functions were taken up by th e Council of Deputies, consisting of three members 
elected by the Legislative Assembly.  
47. 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 
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. 
48. 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 was then  transmitted to the Attorney General's Office for 
drafting.  Once endorsed by the sponsoring Minister, the draft bill was 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 was 
submitted to a Parliamentary Select Committee ma de up of Government and opposition members of 
the Parliament, which reported back to the Parliame nt.  It would become 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 ca me into force upon assent of the He ad of State or, in the event 
administrative adjustments were required prior to en actment, at a time set by the Sponsoring Minister.  
Enacted legislation was published in the Official Gazette (Savali).  Adopti on of orders, regulations, 
and by-laws only required approval of the Cabinet and the Head of State. 
49. 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  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 15 
 
 
  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$4,369) or seven years of imprisonment in the c ase of criminal charges.  Criminal and civil cases 
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.   
50. 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.   
51. 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 Regul ations 1998 (Regulation No. 10 of the draft 
Customs Valuation Regulations 2011) , customs valuation decisions could be appealed in first instance 
to the Comptroller within 14 days, and in second inst ance 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$43.69).  Decisions regarding the origin of a product could be appealed to the 
Minister for Revenue pursuant to Section 134 of th e Customs Act 1977.  Refusal by the Comptroller 
to register a user in the Import and Export Electroni c System and decisions to cancel registration of a 
registered user could be appealed to the Mini ster for Revenue within 20 working days after 
notification of the Comptroller's decision for a fee of SAT 100 (US$43.69) pursuant to Regulation WT/ACC/SPEC/SAM/4/Rev.5 
Page 16  
 
  Nos. 5 and 8 of the Customs Regulations 1998 (C omputer Entry Processing System).  Administrative 
penalties imposed by the Comptroller under Regul ation No. 25 of the Customs Regulations 1998 
(Computer Entry Processing System) could also be a ppealed to the Minister for Revenue within 14 
working days after notification of the Comptro ller's decision for a fee of SAT 100 (US$43.69).  
Decisions of the Minister were final.  He adde d that Section 255 of the Customs Act 1977 provided 
for judicial appeal of goods seized by customs.  Seiz ure of goods could be appealed in first instance to 
the District Court within one month, and in second in stance to the Supreme Court of Samoa.  Finally, 
decisions regarding duties paid could be appealed to the Comptroller pursuant to Section 156 of the 
Customs Act 1977.  He noted that all Comptroller's decisions could be challenged through the judicial 
system, i.e., before the Supreme Court.  
52. 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.   
53. 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 provi sions for appeal in other WTO Agreements.  
In reply, the representative of Samoa stated that pursuant to the Supreme Court (Civil Procedure) 
Rules 1980, there were no circumstances under which an administrative ruling could not be appealed 
or reviewed.  Motions could be filed with th e Supreme Court seeking orders for extraordinary 
remedies, declarations or other remedies by any pe rson aggrieved by an administrative decision.  
This extended to all administrative decisions re lated to WTO rules. The representative of Samoa 
added that in Samoa's view the widely available judicial appeals and the administrative appeals available in respect of certain customs activities described above c onformed to the requirements of 
Article X:3 of the GATT 1994.  He further added that all administrative decisions relating to  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 17 
 
 
  WTO rules, not only customs decisions were subject to judicial review pursuant to the Supreme Court 
(Civil Procedure) Rules 1980.  
54. The representative of Samoa confirmed that, from the date of accession, Samoa would 
provide the right to appeal administrative acti on and rulings relating to matters subject to 
WTO provisions in full conformity with WT O obligations, including Article X:3(b) of 
the GATT 1994.  The Working Party took note of this commitment. 
55. 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 
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 activ ities.  Following the dismantlement of the 
Inter-Departmental Committee (IDC) in 2003, trad e-related policies were developed through the 
Commerce and Industry Development Board, whic h brought together repr esentatives of relevant 
ministries and the private sector. 
56. 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 these regards.  
On 11 December 2001, the Government had adopte d 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 fr om 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 WT/ACC/SPEC/SAM/4/Rev.5 
Page 18  
 
  by the PSC and the Treasury and their performan ce evaluated in light of the Corporate and 
Management Plans.   
57. 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 uniformly throughout Samoa and would be bound by its  commitment to WTO matters as set out in the 
various legislations.  
58. 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 estab lished.  He added that when apprised  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. 
59. 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.   
60. 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 responsible 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,  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 19 
 
 
  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 
61. 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 
(US$96.12) per business activity for individual tr aders and SAT 500 (US$218.45) 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 2010, 4,279 business licenses ha d been granted, mainly for 
commerce (3,054), transport and communication ( 690), finance and business services (263), and 
construction (272).   
62. To obtain a business licence, traders were request ed to address an application to the Ministry 
for Revenue (MOR).  Annexed to the application needed to be the registration documents, from the 
Registry of Companies in the Ministry of Commerce, Industry and Labour.  These registration 
documents included the Memorandum of Associa tion with the Articles of Association and 
photographs of the major shareholders.  Overseas registered businesses were required to attach a 
Certificate of Incorporation to their application a nd, Samoan 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 Act 1998, business licenses 
could only be rejected, if the business, or econo mic 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.  
63. 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 need to be a Samo an address.  The holding of a foreign investment 
certificate was not a prerequisite to obtain a business licence, and foreign exporters could be importers 
of record if they had been granted a business licen ce.  Only foreign firms investing in Samoa were WT/ACC/SPEC/SAM/4/Rev.5 
Page 20  
 
  required to present a foreign investment certific ate 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 Samoa.  FICs were delivered by the Ministry of Commerce, Industry 
and Labour (MCIL).  Documents to submit include d a formal letter; the foreign investment 
registration form; photographs; and a copy of the pass port 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 certificate of incorpor ation delivered by the Registry of Companies had 
to be attached to the application.  If the pr oposed business was not within Samoa's reserved and 
prohibited activities, the foreign investment certificat e was issued automatically.  Copies of FICs were 
then forwarded to the Ministry for Revenue for issuance of a busi ness licence, the Ministry of the 
Prime Minister and the Cabinet (Immigration Division) to facilitate the processing of work permits.  
64. 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 hold ers of a specific activity licence were allowed to 
import narcotics.  He noted that narcotics were not produced in Samo a.  Most narcotics were imported 
by the National Hospital.  The licensing requirement had been introduced to control and monitor trade 
in these products.  Activity licence holders, includ ing registered pharmacis ts, doctors, veterinary 
surgeons and the National Hospital,  importing restricted narcotics were required to pay an annual 
licence fee of SAT 40 (US$17.47).  He provided a lis t of narcotics 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.  Two di fferent licenses were needed: one to buy and sell 
liquor; and the other one to import.  Activity licenses to import liquor were neither restricted in 
number, nor subject to specific criteria.  He noted  that all applications for a liquor licence were 
submitted to the Liquor Control Board.  The Liquor Control Board was composed of the Minister for Revenue, who acted as the Chairperson, the CEOs of  the Ministries for Revenue, Finance and Health, 
the Attorney General, the Police Commissione r, as well as, private sector and community 
representatives, appointed by the Cabinet.  The i ssuance of liquor licenses was based on the notion of 
public interest.  The Liquor Control Board reviewed each application on the basis of reports, prepared 
by the Ministries of Police, Environment, Health a nd Revenue.  Asked to clarify the concept of public 
interest, the representative of Samoa explained that the notion of public interest referred to social, 
health, environmental and cultural considerations.  In the case of domestic liquor, an activity licence 
to produce and an activity licence to buy and sell we re required.  Activity licenses were valid for one  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 21 
 
 
  year.  He noted that updated licence fees to pro duce, purchase, sell and import liquor were presented 
in Table 4.  He confirmed that a person could ap ply for a liquor retailer's licence without holding an 
activity licence to import, and vice versa. 
65. 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 regarding the requirement of a business licence for obtaining an import licence, the 
representative of Samoa stated that Samoa had prepar ed an amendment to its legislation to drop the 
requirement of a business licence for obtaining an activity licence for importing liquor.  Pursuant to 
this amendment, a temporary liquor licence would allow the licence holder to import and distribute 
liquor.  In his view, these amendments would subs tantially revise the provisions in the Liquor Act 
1971, which prescribed that only business licence holde rs were entitled to import liquor.  The same 
Member noted that the issuance of an import licen ce should not be conditioned to the issuance of a 
business licence for all types of import licence applications.   
66. Some Members noted that Samoa's import licensi ng system for alcohol merged the right to 
import and the right to distribute.  In response, the representative of Samoa said that Clause 54 of the 
draft Liquor Bill removed the requirement of holdin g an activity licence to sell alcohol domestically 
as a pre-condition for obtaining an import licence.  U nder the proposed system, any trader could apply 
for an activity licence to import alcohol.  In order to sell or distribute imported alcohol, a different 
activity licence would be required.  He noted that the draft Liquor Bill was expected to be submitted 
to Parliament on 12 July 2011.  Parliamentary adoption of the draft Liquor Bill was foreseen for 
August 2011.   
67. The representative of Samoa confirmed that under the draft Liquor Bill, the act of importation 
would be separated from the act of distribution or selling.  Any person could apply to be an importer 
of liquor.  If a liquor importer wished to sell liquor locally, the relevant licence needed to be obtained 
separately.  A valid business licence was required for all types of licence applications, except 
applications for temporary liquor licenses.  A tem porary licence allowed the holder to import and sell 
liquor on a temporary basis.  The representative of  Samoa further confirmed that there was no 
requirement for an applicant to be established in Samoa in order to obtain an import licence and that 
both foreign and domestic firms, including sole prop rietors registered but not invested in Samoa, 
could be import agents for the delivery of impor ted goods and importers of record.  The Working 
Party took note of these commitments.   WT/ACC/SPEC/SAM/4/Rev.5 
Page 22  
 
  68. 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 
69. 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 para graph 247).  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 to the Working Party.  
70. 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 (SAT 201 per 1,000 sticks) on 
cigarettes.  The excise tax rate applied on cigarettes was the highest excise tax rate in Samoa. 
71. 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.  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 23 
 
 
  - Other duties and charges 
72. 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.   
73. The representative of Samoa confirmed that, upon accession, Samoa had agreed to bind at 
zero all other duties and charges in its Schedul e 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 
74. 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 In centives 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 amo unted to 1.77 per cent of Samoa's total imports 
in 2001.  All exemptions were applied on a MFN basis.  
75. The representative of Samoa confirmed that upon Samoa's accession to the WTO, any tariff 
quotas and tariff exemptions would only be impl emented in conformity with the relevant 
WTO 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 
76. 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).   
77. 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 WT/ACC/SPEC/SAM/4/Rev.5 
Page 24  
 
  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)) revising the Customs Fees 
and Charges were approved by the National Revenue  Board on 4 July 2011 and expected to become 
effective by 31 August 2011. 
78. 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 Regula tions with the proposed fees for pesticides 
(see Table 6) would become effective by October 2011.  
79. 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 fees for the 
licensing system for pesticides would be applied in conformity with WTO rules, including Article VIII of the GATT 1994, as from the date of  accession.  The Working Party took note of these 
commitments. 
- Application of internal taxes to imports 
80. 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$34,078) and primary producer s were exempted from VAGST.   
81. 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  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 25 
 
 
  for imports of similar products or set a threshold for the registration of primary producers - rather than 
exempt their produce.  Samoa was also asked to cl arify how the exemption for 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 primary pr oducers and did not wish to risk reducing further 
their already limited revenues.  He said that exemption for primary producers was, he understood, a 
common practice amongst WTO Members.   
82. A Member noted that since the primary producer s targeted for this benefit sold only a small 
portion of their production, Samoa should be able to cover them by extending the existing turnover 
threshold of SAT 78,000 (US$34,078).  As curren tly structured, it would appear that larger 
commercial firms producing primary products could be e ligible for the exemption.  He added that the 
current exemption was discriminatory and would have to be brought into conformity with 
WTO provisions.  If Samoa needed a transition to reso lve the issue, provision should be made in the 
commitment for Members to be notified when the practice was amended.  
83. The representative of Samoa explained that VAGST registration was mandatory for all 
licensed business operators.  Registered businesse s with a turnover of less than SAT 78,000 
(US$34,078), which was determined through the subm ission of bi-monthly tax returns, were eligible 
for the threshold exemption.  Book-keeping, VAG ST registration and tax returns, however, posed a 
significant burdensome to primary producers.  In hi s view, this anticipated administrative burden 
would impact negatively on the already constrained resources.  Therefore, the exemption for primary 
producers was provided to help primary produ cers avoid the burdensome process of business 
registration, which was required in order to benefit from the threshold exemption. 
84. The representative of Samoa emphasized that ag riculture was the backbone of his country's 
economy and given the sensitivities surrounding this ma tter, a detailed analysis of Samoa's domestic 
agricultural sector was necessary to determine how b est to address it.  He further noted that his 
Government would require the appropr iate time to develop a comprehe nsive terms of reference for the 
study, undertake the analysis and review its findings  before the law was amended.  He noted that the 
analysis and the necessary amendment to th e law would be completed within three  years from the date 
of accession. 
85. The representative of Samoa confirmed that its primary producers eligible for exemption from 
the VAGST were, in all cases, small subsistence pro ducers who sell their produce at the local market WT/ACC/SPEC/SAM/4/Rev.5 
Page 26  
 
  and are not required to keep account of their turnove r.  He also confirmed that the proposed detailed 
analysis of Samoa's domestic agricultural sector with respect to the VAGST exemption would address 
the concerns from WTO Members and, based on that  analysis, his Government would eliminate or 
amend Section 15 of the VAGST Act 1992/1993 to bring Samoa's tax treatment of imported and 
domestic primary products into conformity with WTO provisions within three years of accession.  
At the end of this period, Samoa would report to  the General Council of the WTO on the amendment 
or elimination of this tax exemption.  The Working Party took note of these commitments.   
86. 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. 
87. 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 exci se taxes included tobacco; alcohol; motor spirits; 
aviation gasoline; jet fuel and aviation kerosene;  other kerosene and white spirit; distillate fuel; 
residual fuel oils; and vehicles with a cy linder capacity of more than 2,000cc.  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-factory price for domestic goods and the CIF price plus any duty for imported goods.  A list of the products subject to excise taxes is reproduced in Table 7. 
88. 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 confirmed th at no other duties or charges were being levied 
besides customs duties, customs fees, VAGST and excise taxes. 
89. 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 (HS 2203) and imported 
wines and spirits for local sale.  Several other sm all manufacturers produced various types of spirits 
such as vodka and whisky (HS 2208).  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.  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 27 
 
 
  90. 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.  
- Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
91. 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 th e Customs Act 1977.  The Customs Act 1977 was 
administered by the Ministry for Revenue.  He furt her noted that the importation of some plants and 
food stuff was also prohibited under Samoa's SPS regulations (see the section on "Sanitary and 
phytosanitary measures").  
92. Pursuant to the Arms Ordinance 1960, li cence fees for the importation of arms and 
ammunition amounted to SAT 200 (US$87.38) a year for companies and SAT 50 (US$21.85) 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 f ee amounted to SAT 300 (US$131.07) plus VAGST.  
The licence fee depended on the type of pes ticide and quantity to be imported.   WT/ACC/SPEC/SAM/4/Rev.5 
Page 28  
 
  93. 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 Samoa was a party to.  Moreover, Sa moa's national environmental country programme, 
submitted to the Executive Council of the Montreal Pr otocol in March 1997, provided for restrictions 
on imports of Ozone Depleting Substances (ODSs) - mainly Chlorofluorcarbons (CFCs) - and methyl 
chloride.  The consumption of CFCs was phased out  by June 2010.  The consumption for methyl 
chloride was to be phased out by 2015 respectively.  
- Ban on Imports of motor vehicles older than 12 years 
94. Some Members noted that the ban on imports of motor vehicles 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 replace this measure  with a non-automatic import licensing system.  
Some Members of the Working Party requested that  Samoa find a WTO-consistent measure to deal 
with the importation of used cars over 12 years old, e.g., a non-automatic import licensing requirement to enforce mandatory inspection and cer tification of used cars over a certain age, that 
would also be applied to domestic cars of the same age.   
95. In response, the representative of Samoa said that the ban on imports of motor vehicles older 
than 12 years had been introduced in 2003 for safet y and environmental reasons.  The replacement of 
the ban by a non-automatic system to enforce a vehi cle safety regulation for older automobiles was an 
administrative burden, given Samoa's already constr ained resources.  He acknowledged the concerns 
of WTO Members with regard to the current impor t prohibition of vehicles older than 12 years.  
Samoa was prepared to implement an alternative system that would be WTO consistent.  He added that Samoa was currently looking into the systems operated by countries in the region, such as New 
Zealand and Australia in terms of the re gulation of importation of used vehicles.  
96. The representative of Samoa said his Government planned to establish a system whereby 
safety and environmental standards and requirements would be created and applied to all vehicles 
older than 12 years.  Used vehicles older than 12 years already in the country, which were not in 
compliance with these requirements, would be denied the warrant and certificate to operate on the 
roads in Samoa.  Vehicles older than 12 years to be imported into Samoa would have to comply with 
the same requirements before being shipped to th e country.  The standards to be developed would 
include environmental measures such as carbon em issions, fuel consumption as well as safety 
measures relating to vehicle technicalities, for exam ple, head lights, stop lights, wheels and noise 
pollution.    WT/ACC/SPEC/SAM/4/Rev.5 
 Page 29 
 
 
  97. The representative of Samoa said that his Govern ment would require a long transition period 
of five  years to phase out the current import prohibition, in light of the work that was required to 
develop the new system together with the necessary le gislative changes to ensure WTO consistency.   
98. The representative of Samoa confirmed that within five years of accession Samoa would 
establish a nation-wide vehicle safety inspection sy stem for automobiles older than 12 years that 
would require the suspension of the vehicle's right to  use public roads if the criteria of the inspection 
were not met.  From the same date, Samoa would repeal its current import ban on vehicles older than 
12 years and replace it with a non-automatic import licence that enforced inspection of imported 
vehicles older than 12 years to the same standard s.  Importation would be denied only to those 
vehicles that could not meet the mandated safety an d environment requirements.  The Working Party 
took note of this commitment.   
- Ban on imports of left-hand drive vehicles 
99. Noting that Samoa had banned the importation of left-hand drive vehicles, a Member 
enquired about the rationale of such a measure.  Samoa was asked to explain what portion of 
automotive vehicles currently in Samoa were left -hand drives and whether such vehicles would be 
permitted to remain on the road after the ban had ente red into force.  This Member noted that other 
countries did not ban left-hand drive or right-hand driv e vehicles even if their driving regulations were 
based on the other arrangement.  This Member urged Samoa to review this discriminatory and, in its 
view, unnecessary ban.  
100. The Representative of Samoa stated that the prohibition was considered necessary to 
implement the Government's policy to shift from left -hand drive to right-hand drive.  Left-hand drive 
vehicles already in Samoa when th e ban became effective were sti ll permitted to remain on the road 
provided that they complied with the annual safety in spections required for all vehicles.  All left-hand 
drive and right-hand drive vehicles that did not me et the requirements were denied the warrant of 
fitness to operate on the roads in Samoa.  Additiona l exceptions were in place for speciality vehicles, 
including those used for health or other special ne eds.  He added that his Government was reviewing 
the prohibition on the importation of left-hand drive vehicles with a view to eventually permitting the 
ownership of other left-hand drive vehicles under certain circumstances.  
101. The Representative of Samoa confirmed that Samoa within six months of accession to the 
WTO would amend its legislation to confirm that cu rrent owners of left-hand drive vehicles resident 
in Samoa could drive their previously registered vehicles in Samoa provided right-hand drive driving regulations were observed to protect public safety.  He also confirmed that within two years of WT/ACC/SPEC/SAM/4/Rev.5 
Page 30  
 
  accession, the Government of Samoa would implemen t additional regulations for explicitly permitting 
the importation of left-hand drive vehicles for speci al circumstances related to specific uses where 
left-hand drive vehicles were not used for transporta tion on public roads or have properties, necessary 
for certain forms of work or commerce.  The Working Party took note of these commitments. 
- Ban on importation of turkey tails 
102. 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 was asked to describe what other actions it had taken 
vis-à-vis other foods with high fat content and its plans to educate its consumers on the importance of 
considering total dietary choices and exercise to a void non-communicable diseases, as reflected in the 
World Health Organization's Draft Action Plan for the Implementation of the Global Strategy on Diet, 
Physical Activity and Health.  This Member also invited Samoa to explain the objective criteria used 
to identify this specific product and the reason why this product had been prohibited from importation 
while many other products presenting similar char acteristics were allowed in circulation.   
103. In response to the question about Samoa's plans to educate consumers on healthy diet choices, 
the representative of Samoa explained that measur es taken included, 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 add ition, the Ministry of Health was updating Samoa's 
food legislation and the National CODEX Committee was developing standards 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 cu ts of meat.  He acknowle dged that Samoa had not 
banned the importation of any other food product due to its price and high fat content.  He added that 
his Government was reviewing this prohibition.  Th e Government of Samoa, through the Ministry of 
Health, was already developing alternative strategies , for example, a public education plan to combat 
bad dietary choices that promoted obesity and its attendant problems of ill health and disease in 
Samoa.  He added that Samoa would need substantial technical assistance to implement these 
alternative and non-discriminatory programmes and would seek technical assistance from the World 
Health Organization and others towards this objec tive.  A transitional period would be necessary to 
continue the current import prohibition for a short time to facilitate the conversion.  
104. In response, a Member of the Working Party stat ed that Samoa's efforts to improve the health 
of its population were understandable.  That Member noted that import bans and other restrictions on  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 31 
 
 
  the importation of products are not necessarily the best way to accomplish that objective.  Article XI 
of the GATT 1994 generally proscribed such bans .  Although Article XX of the GATT 1994 provided 
an exception for measures necessary to protect hum an 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 restriction on intern ational trade.  In the view of that Member, the 
import ban on turkey tails was unique and therefore discriminatory, as there are many high fat foods, 
imported and domestic, still available for purchase in Sa moa.  That Member requested information on 
whether Samoa had based the import ban on any scien tific studies regarding the contribution of turkey 
tails (as opposed to other products that are high in fa t) to the rise in diseases in Samoa and how an 
import ban on turkey tails addressed that concern,  and whether some other WTO-consistent measure 
could be used to limit consumption of this product,  e.g., a high tariff, a non-discriminatory ban on 
fatty meats, etc. 
105. The representative of Samoa stated that the Government's broader objective was to discourage 
in general the excessive consumption of foods with high fat content.  In order to better promote this 
objective, the most fat-intensive meat product sold in Samoa had been banned since 2007.  
Samoa, however, intended to address WTO Members' concerns.  The assistance of the World Health 
Organization and other developmen t partners would be sought to undertake a detailed study during 
the transition of practical and realistic options to combat Samoa's health problems for Samoa's 
consideration.  Samoa would alter the measure during a transition period of three years after 
accession, replacing it at that time with an appropr iate tariff regulation, and the recommendations 
from the study would be implemented and adopted. 
106. The representative of Samoa confirmed that the Government of Samoa would implement 
less-trade restrictive measures and make the necessary legislative amendments to  eventually eliminate 
the prohibition on the importation and domestic distribu tion of turkey tails and turkey tail products in 
Samoa.  He confirmed that within 12 months of Samoa's accession to the WTO, the Food and Drugs 
Act 1967 would be amended by giving  power to the Minister of Health to make an order prohibiting 
the wholesale and retail sale of a product/good or class of products/goods in Samoa.  An Order would 
be drafted prohibiting the sale of turkey tails and tu rkey tail products authorized pursuant to Section 
40q to commence on the same date of commenceme nt of the amendment to the Food and Drugs 
Act 1967.  The current Prohibition Order on the Importation of turkey tail and turkey tail products authorized under the Customs Act 1977 would be rev oked to allow the importation of turkey tails for 
private consumption.  An import duty of 300 per cent would be applied to turkey tail products 
entering Samoa.  All these legislative amendments would become effective on the same day.  
The new measures would remain in place for an add itional two years, in order to allow time to WT/ACC/SPEC/SAM/4/Rev.5 
Page 32  
 
  develop and implement a nation-wide programme promoting healthier diet and life style choices to 
combat the spread of obesity and diabetes.  At the end of this period, the ban on domestic sales of 
turkey tails and turkey tail produc ts would be eliminated and replaced at that time with an import duty 
of 100 per cent or other tax regulation, and the r ecommendations from the study, in conformity with 
the WTO Agreement.  The Working Pa rty took note of these commitments.  
- Other Import Prohibitions 
107. 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 fam ilies in Samoa during times of 'faalavelave' or 
special occasions (funerals, title bestowments, weddings , etc.), in order to ease the burden for families 
hosting these special occasions.  Boxes of 24 cans or individual cans were permitted.  He also 
informed the Members that Samoa continued to have the highest bee health situ ation in the Pacific.  
The import prohibition of bees and bee products was necessary to ma intain the current bee health 
situation.  He added that the import ban on parrots dated back to 1958.  He noted that some parrots 
were recognized as endangered sp ecies.  These could be found on the CITES and the IUCN Red List 
of Threatened Species subject to strict quaran tine and customs inspections at the border.   
108. The representative of Samoa was asked to expl ain the criteria in the Customs Act 1977 for 
prohibiting importation of goods to protect revenue  or ensure the efficient administration of the 
Customs Act.  He explained that the criteria were necessary to protect revenue earned from newly 
established industries and production, and the influx of  goods in relation to the limited resources of 
the Customs administration to ensure efficient admi nistration.  He noted that no further amendments 
to Section 49 of the Customs Act 1977 were foreseen.   
109. 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 Agreement with the exception of those subject to transition 
periods for their amendment or elimination in para graphs 98, 101 and 106.  With these exceptions, the 
legal authority of the Government of Samoa to rest rict or prohibit importation of goods into Samoa, 
including that contained in the Customs Act 1977 , would be applied from 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, the Application of Sanitary 
and Phytosanitary Measures, Import Licensing Pro cedures, Safeguards, and Technical Barriers to  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 33 
 
 
  Trade; and the Understanding on Balance of Paym ents Provisions of the GATT 1994.  The Working 
Party took note of these commitments. 
- Customs valuation 
110. 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 Cu stoms Principal Act needed to be reviewed to 
ensure full conformity with WTO requirement s and provide for better transparency and 
accountability.  An Amendment to the 1977 Customs Ac t came into force on 27 January 2010, which 
repealed Section 132 of the Customs Act 1977 (Special provisions as to valuation of goods for 
assessment of duties).  The Customs Valuation Amendment Regulation 2009 came into force on 
24 August 2009.  This Amendment inserted Regulati ons 18A and 18B into the Customs Valuations 
Regulations 1998, regulating matters  on confidentiality and transparency.  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.  
He added that Samoa's Customs Valuation legislatio n would be brought into full conformity with the 
WTO provisions in August 2011.   
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. 
Customs Valuation Amendment Regulations 2009 
- Article 10 data confidentiality 
- Article 12 transparency Completed and enacted 24 August 2009. 
Articles 1, 2, 3, 4, 5, 6, 7, 8, 11, 14, 15, 16, 17 to be implemented 
in accordance with WTO Cu stoms Valuation Agreement Although these Articles are included in 
Samoa's Customs Valuation Regulations 
1998, there are some deficiencies.  
To be effective as of 31 August 2011, following Cabinet approval. WT/ACC/SPEC/SAM/4/Rev.5 
Page 34  
 
  Action Timeframe 
Articles 9 exchange rates for determination of customs value 
Article 13 withdrawal of goods from customs on security pending 
final determination of customs value These Articles are not reflected in the 
current regulations.  Samoa will amend 
the 1998 Regulations to incorporate these Articles. 
To be effective as of 31 August 2011, 
following Cabinet approval. 
Drafting of amendments to Customs Valuation Regulations 1998 
to rectify deficiencies in implementation of Articles of the WTO 
Agreement Completed in July 2011. 
Tabling of draft amendment regulations in Cabinet and passage By 31 August 2011. 
Training of at least 20 official s and customs officers and technical 
assistance mission Completed. 
Workshops for private sector on Customs Valuation October 2011, March 2012.  
Implementation of valuation system in full conformity with WTO 
rules 
- Updating of manuals, operating procedures; 
- Printing of updated forms, brochures, etc. June 2012. 
 
111. 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. 
112. Some Members reviewed Samoa's Customs Va luation Regulations 1998 and provided 
detailed comments.  They observed that some of th e provisions in the Customs Valuation Regulations 
1998 did not comply to the WTO Customs Valuation Agreement, namely, Part 1 and Articles 3(1)(c)-(d), 3(2), 3(3), 7(1), 7(2), 9 and 13 of Part 2.  Members further noted that certain 
provisions of the WTO Customs Valuation Agreement had not been adequately incorporated into the 
Customs Valuation Regulations 1998,  notably, Article 1(2)(a)-(c), Article 6(2), Articles 8(3) and 8(4), 
Articles 9(1)-9(2), Article 11, Article 13, Article 14, Article 15, Article 17,  and the Interpretative 
Notes (except for the Notes to Articles 1, 5 and 6) .  In response, the representative of Samoa noted 
that Samoa had amended its Customs Valuation legi slation to fully comply with the WTO Customs 
Valuation Agreement; and, to incorporate the In terpretive Notes.  The draft Customs Valuation 
Regulations 2011 had been submitted to the Working Party.  The Government of Samoa would take 
account of Members' comments and prepare the final draft of the Regulations, with the aim to enact 
the Customs Valuation Regulations 2011 in August 2011.  
113. One Member noted that Regulation No. 16 of the Draft Customs Valuation Regulations 2011 
indicated that the Comptroller might alter customs valuation assessments if he "has reason to believe 
or suspect that the amount of duties declared by an y person is less than the amount payable under the 
Customs Acts or regulations, [and] he may assess the duties payable at such amount as he thinks  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 35 
 
 
  proper."  They asked for Samoa's assurance that ot her provisions of the Regulations providing for the 
right of appeal and other rights would not be underm ined by this provision.  The Representative of 
Samoa confirmed that Regulation No. 16 provided for the procedure of customs valuation, not 
Samoa's substantive obligations, and it would be used in accordance with the WTO Customs 
Valuation Agreement.  
114. The representative of Samoa requested a tran sitional period from the date of accession to 
allow Samoa to fully implement the obligations  of the WTO Customs Valuation Agreement.  
The WTO Customs Valuation Agreement would be fully implemented by June 2012, in accordance 
with the timetable contained in Table 10 above .  Provisions of Samoa's Customs Valuation 
Regulations, already consistent with the Articles of the WTO Customs Valuation Agreement, would 
not be subject to transition .   
115. During the transitional period, Samoa would ensu re that its regulations pursuant to current 
legislation, and any additional legislation en acted 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 detailing the steps to be taken to 
achieve this objective and a timetable for each step  (Table 10).  The Working Party took note of these 
commitments. 
116. 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 in August 2011.  Samoa w ould 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 114 and 115, would be applied by Samoa.  Full implementation would start from 
June 2012.  The Working Party took note of these commitments. 
- Rules of origin 
117. 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.  WT/ACC/SPEC/SAM/4/Rev.5 
Page 36  
 
  Samoa was invited to confirm that any legislati on introduced would be in conformity with the 
WTO Agreement on Rules of Origin and incorporate the 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. 
118. 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.   
119. 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.   
120. 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 Rules of 
Origin, including the provisions of Annex II, pa ragraph 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 
121. The representative of Samoa said that Samoa w as a party to the World Customs Organization 
(WCO).  Samoa did not require any sort of cer tification or customs documentation by consular 
officials in the country of export.   WT/ACC/SPEC/SAM/4/Rev.5 
 Page 37 
 
 
  122. 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 
123. 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.   
124. 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 
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  
125. 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 or the human 
capacity to use trade remedy measures, nor the intention to use them. WT/ACC/SPEC/SAM/4/Rev.5 
Page 38  
 
  126. 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 an ti-dumping legislation that was inconsistent with 
WTO rules.  In reply, the representative of Samoa said that Section 9 of the Customs Tariff Act 1975 
would be amended to bring Samoa' s legislation into conformity with WTO rules.  He added that 
Section 9 would be amended to remove the unc onditional authority to impose dumping duties and 
replace it with a provision that w as in accordance with Article VI of the GATT 1994.  A draft of the 
amended Section 9 had been submitted to the Work ing Party.  The Customs Tariff Amendment Act 
2011 was envisaged to be enacted in October 2011.    
127. 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. 
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports 
128. 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.  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 39 
 
 
  - Export restrictions 
129. The representative of Samoa said that Samoa prohibited the exportation of raw logs, live 
coral, restricted Samoan antiquities and birds.  Samoa did not impose measures, such as minimum 
export prices, voluntary export restrictions  and orderly marketing arrangements.  
130. 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.  
131. Exportation of live coral was prohibited, pursu ant to Sections 119 and 120 of the Land, 
Surveys and Environment Act 1989.  The measure aimed at preventing further destruction of one of 
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$2,185) , 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.   
132. 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. WT/ACC/SPEC/SAM/4/Rev.5 
Page 40  
 
  133. 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.  
134. 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  
135. The representative of Samoa said that Samoa no longer granted any prohibited subsidies.  
As part of the liberalization of the financial system and, in line with the 1994 Central Bank of Samoa Act 1994, his Government abolished the Export Financing Facility in 1997, which previously offered 
a 3 per cent margin of interest rate on loans to finance exports.   
136. Samoa operated an import duty drawback scheme administered by the Customs Department. 
Duty drawback was regulated by the Custom s Act 1977, Sections 166 to 168 and the Customs 
Regulations 1986, Regulation Nos. 68 to 71, and s ubject to strict compliance requirements, including 
prior notification, inspection/examination, shipme nt and export certification, entry and claim.  
To prevent claims on products sold on the domest ic market, Samoa's duty drawback regulations 
provided for inspection and certification of shipment s at the time of export before clearance of the 
claim for duty drawback.  Penalties for violation of duty drawback regulations were laid down in the 
Customs Law.   
137. 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 ha d expired.  Yazaki Samoa Limited, was eligible to 
tax holidays until 8 November 2009 and to customs a nd 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.  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 41 
 
 
  138. 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 guidelines for the application for duty concessions had 
been revised in September 2010.  He confirmed that there were no other subsidy programmes.  
No public sector enterprises were entitled to s ubsidies or preferred credit arrangements. 
139. 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. 
140. 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 Measu res.  However, Samoa declared that it did 
not maintain any prohibited subsidies, although certain programmes could meet the definition of 
prohibited subsidies.  The representative of Samoa added that all these programmes had expired.    
141. The representative of Samoa confirmed that from the date of accession, Samoa would not 
maintain any subsidies, including export subsidies,  which met the definition of a prohibited subsidy 
contained in Article 3 of the Agreement on Subsid ies and Countervailing Measures.  Benefits based 
on existing laws would not be granted after that da te and Samoa would not introduce any other such 
prohibited subsidies from the date of accession.  He further confirmed that any programmes that 
granted subsidies would be administered in line with the Agreement on Subsidies and Countervailing 
Measures and that all necessary information on notifiable programmes would be notified to the 
Committee on Subsidies and Countervailing Measur es in accordance with Article 25 of the 
Agreement upon entry into force of Samoa's Protocol  of Accession.  The Working Party took note of 
this commitment. 
- Technical barriers to trade,  standards and certification 
142. The representative of Samoa said that Samoa did not have, nor did Samoa intend to put in 
place a comprehensive regime for standards and t echnical regulations.  Samoa did not apply any 
mandatory standards or technical regulations.  It  had not concluded any bilateral or multilateral WT/ACC/SPEC/SAM/4/Rev.5 
Page 42  
 
  agreements related to standards and was not a signatory to any mutual recognition 
agreements/arrangements of conformity assessment procedures. 
143. 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 suffici ent human and material resources to introduce and 
enforce technical regulations.  Therefore, Samoa did not have any approved standards, with the 
exception of the pesticide labelling requirement, which was based on international standards.  
He confirmed that, if introduced, approved standa rds would conform to the requirements of the 
WTO TBT Agreement. 
144. 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. 
145. The representative of Samoa stat ed that Samoa 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 Agreement on Tec hnical Barriers to Trade.  Samoa would ensure  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 43 
 
 
  that no technical regulations, standards and c onformity assessment procedures were adopted or 
implemented until Samoa had implemented appropriate  laws ensuring conformity with the provisions 
of the Agreement on Technical Barriers to Trade.   Implementation action shall also include the 
publication or posting on a website of a notice at an early appropriate stage, in such a manner as to enable interested parties in other Members to beco me acquainted with draft technical regulations and 
conformity assessment requirements for 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 Agre ement on Technical Barriers to Trade.  The Working 
Party took note of these commitments. 
- Sanitary and phytosanitary measures  
146. 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. 
147. Samoa was a Member of the CODEX Alimentarius Commission, the International Plant 
Protection Convention (IPPC) and the Pacific Plant Protection Organization.  Samoa participated in the development of international standards, for ex ample, in the development of plant standards under 
IPPC through the Pacific Plant Protection Organi sation. It followed international standards and 
guidelines in the process of developing of national sta ndards, including the International Standards for 
Phytosanitary Measures (ISPM).  Samoa was consid ering to become a Member of the Office for 
Epizootics (OIE).  Samoa's interests in the OIE we re currently represented through the South Pacific 
Community (SPC) and the FAO.  He noted that Sa moa's import requirements for animals and animal 
products took account of the OIE Guidelines, including the OIE Guidelines on BSE.     
148. 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 WT/ACC/SPEC/SAM/4/Rev.5 
Page 44  
 
  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.  
149. 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.  
150. Importation of all other plants, parts thereof and plant products required an import permit 
from the CEO of the Ministry of Agriculture.  Th e representative of Samoa noted that additional 
information on import requirements for specific plan ts and plant products and any other specific 
phytosanitary conditions were made av ailable on the Samoa Quarantine website 
(www.samoaquarantine.gov.ws) .  A list of quarantine pests was ava ilable on the regional SPC website 
(http://pld.spc.int/pld/).  Applications for import pe rmits should include inform ation on the nature of 
the imported goods, country of origin, supplier's address, reasons for importation, frequency of 
imports and additional information as required.  Before or upon entr y of imported plants and plant 
materials into Samoa, the importer was required to submit to the inspector of the Ministry of Agriculture a phytosanitary certifi cate issued by a competent authority in the country of origin.  
The certificate should stipulate the content of the shipment, origin of the products, and type of 
treatment received if any; attest inspection of  the products; and confirm their harmlessness and 
conformity with the conditions laid out in the impor t permit.  All imported pl ants and plant materials 
were examined by an authorized inspector.  Non- complaint consignments were seized or disposed of, 
and costs incurred charged to the importer.  Importers  of livestock were also required to apply for an 
import permit to the CEO of the Ministry of Agricu lture.  Information to be provided included breed, 
colour, and age of imported livestock, along with the address of the exporter. 
151. He further noted that all import permits were  granted by the CEO of the Ministry of 
Agriculture, following an Import Risk Analysis (IRA) , evaluating the pest status of the country of  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 45 
 
 
  origin and with recommendations of the Quarantin e Advisory Committee, composed of technical 
personnel, and Principal Veterinarian.  The exportin g country was requested to submit a pest list for 
the commodity to be exported to serve as a basi s for the pest and 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 charged for 
required SPS procedures on imported products amounted to SAT 129 (US$56.36) a year for 
commercial importers and SAT 6.50 (US$2.84)  per shipment for private importers.  
The representative of Samoa stated that dependi ng on the results of the IRA, a phytosanitary 
certificate could be required for new plants and plan t products.  He noted that this process was in line 
with the International Standards fo r Phytosanitary Measures (ISPM).   
152. A Member asked whether the IRA 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 IRA on the basis of an 
application from an applicant with emphasis on prod ucts 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 Agreement, where scientific prin ciples and evidence were crucial.  The process 
also took into account the relevant legislation app lied in most countries.  Samoa believed this system 
was equivalent to the process undertaken by other tr ading partners and conformed to the principles of 
international standard setting bodies, such as CODEX and OIE. 
153. 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, 
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.  
154. 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 WT/ACC/SPEC/SAM/4/Rev.5 
Page 46  
 
  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 92).   
155. 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.   
156. 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.  
He added that export shipments were  inspected in their totality.  As for imported goods, only a sample 
(600 units per consignment) was subject to contro l upon arrival.  He further noted that a detailed 
description of the inspection procedure was containe d in the Operations Manual, provided by the 
Ministry of Agriculture.  A copy was submitted to th e Working Party.  In addition, the Ministry of 
Health Environmental Health Officers could, unde r the Food and Drugs Act 1967, inspect premises 
where food was processed, stored and sold, incl uding food processing factories, restaurants, 
supermarkets, bakeries, wholesalers and vendor sta lls.  Food for sale could also be inspected.  
Pursuant to the Health Ordinance Act 1959, Envi ronmental Health Officers (EHO) were also 
responsible for inspecting food premises in relati on to sanitation, water supply, and occupational 
health and safety.  EHO conducted daily inspections of food premises.   
157. The representative of Samoa acknowledged that Sa moa's current SPS measures related mainly 
to plant protection.  The Quarantine (Biosecu rity) Act 2005 mandated a risk-based approach, 
consistent with principles of the WTO SPS Agreem ent, and was being implemented in accordance 
with Operations Manuals.  Samoa would need to  review its whole SPS system to bring it into 
conformity with WTO requirements, and that instituti ons needed to be strengthened.  In response to 
Members inviting Samoa to adopt the relevant intern ational standards and draft legislation that would 
clearly state that Samoa would take in and foll ow such standards, the representative of Samoa 
confirmed that his Government intended to ad opt such standards where they existed.  
158. He added that achieving compliance with th e requirements of the SPS Agreement was a 
complex task and further work was required to en sure compliance with the SPS Agreement.  In light 
of the legal, infrastructural, financial and t echnical constraints faced by Samoa, Samoa was  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 47 
 
 
  accordingly seeking a transition period up to Decemb er 2012, as outlined in the detailed action plan 
for the gradual implementation of the SPS Agreement, reproduced in Table 11.     
159. 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 Agreemen t, the representative of 
Samoa confirmed that Samoa's national SPS enquiry  point was already operational.  The enquiry 
point had been established within the Mi nistry 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 
160. 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 dr aft stage for public comments.  In practice, 
announcements of draft legislation and their amendm ents were published in the official "Savali" 
Gazette.  Samoa would notify Members of draft le gislation pertaining to SPS measures based on the 
transparency procedures, as adopted by the SPS Committee.     
161. 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 fully implement 
the obligations of the Agreement.  During this  period, existing measures would be applied on a 
non-discriminatory basis, i.e., providing for National Treatment and MFN treatment to all imports from WTO Members.   Measures in place, already c onsistent with the provisions of the Agreement on 
Sanitary and Phytosanitary Measures,  would not be subject to transition.  Samoa would ensure that 
any changes made in its laws, regul ations and practice, during the tr ansition period would not result in 
a lesser degree of consistency with the provisions of the WTO SPS Agreement, than existed at the 
date of accession.  If necessary, any SPS standards,  technical regulations and conformity assessment 
procedures adopted during the transition period woul d be developed in conformity with the provisions 
of the WTO SPS Agreement, including publication prio r to implementation to allow interested parties 
the opportunity for review and comment as provided for in the WTO SPS Agreement.  Otherwise accepted international standards would be adopted.  Pr iority would be given to the establishment of a 
functioning enquiry point and the notification of all of Samoa's existing SPS measures to the 
Committee on Sanitary and Phytosanitary Measur es.  He stated that notifications from WT/ACC/SPEC/SAM/4/Rev.5 
Page 48  
 
  WTO Members were currently received by the Ministry of Foreign Affairs and Trade and passed on 
to the Samoan Quarantine authorities.  Samo a would review its existing SPS measures and 
requirements in light of its obligations under the Ag reement.  He added that notification of existing 
SPS measures would be submitted, prior to Samoa' s accession.  He stressed the importance of 
technical assistance to be provided during the period  of transition, including under Article 9 of the 
SPS Agreement.  He added that Samoa would seek to implement the WTO SPS Agreement upon 
expiration of the transition period.  Samoa would fu lly 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. 
Operations Manuals to aid the implementation of the 
Bio-security Act 2005 Completed. 
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.   
Signatory to International Organizations, to keep 
update on SPS issues and follow the required 
mandates Samoa is a signature to IPPC, Codex and it's interest 
to OIE is represented by the regional organization of 
Secretariat to Pacific Communities (SPC). 
Establishment of enquiry point within MAF 
Head of Quarantine  Ministry of Agriculture and Fisheries 
Quarantine Division 
Email: aceo@samoaquarantine.gov.ws Tel: (685) 20924 
Fax: (685) 20103 Established and currently functional.  This is the 
contact point for all SPS and administrative procedures. 
Training of enquiry officer with MAF: Ongoin g as opportunities arise.  Already completed 
are: 
- Completed Fourth Specialised Course on SPS - 
2008/2009. 
- Attended the Advance Programme on 
WTO/DOHA/PIFS Development Agenda on 
Negotiation Issues for Pacific Economies - 2009. 
- Coordinated and attended the National 
Workshop for Public Servants on SPS/TBT Agreement in Samoa - 2010. 
- Attended the Workshop on Transparency 
Provision of the SPS Agreement - 2010. 
Upgrade and strengthen facilities and equipment.  (Require x-ray machines, more 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.   
Upgraded facilities in place by January 2012.  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 49 
 
 
  Action Timeframe and Comments 
Implement a National Awareness Workshop on the 
SPS Agreement to cover all stakeholders and other 
interest parties September or October 2011. 
SPS specific intensive training of at least 
15 quarantine officials Should be an ongoing activity of the Quarantine 
division and likewise as opportunities to train 
elsewhere should be encourage. 
Legislation: 
- Pesticide Regulation 
 
- Review of the Bio-security Act 2005  
To be approved by Cabinet by 31 August 2011.   
To be enacted by 31 October 2011. 
Full implementation By 1 January 2012.   
(In line with the targeted performance measures to be 
completed) 
 
162. 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 Agre ement, as described in paragraphs 161, would be 
applied by Samoa.   He further confirmed that Samoa woul d consult with WTO Members upon request 
if they deemed that any measures applied during the transition period affected their trade negatively.  
The Working Party took no te of these commitments. 
- Trade-related investment measures 
163. The representative of Samoa said that Samoa ha d no measures in place that conflicted with 
the WTO Agreement on Trade-Related Investment Measures. 
164. 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 
165. 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 
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. WT/ACC/SPEC/SAM/4/Rev.5 
Page 50  
 
  166. Samoa had two industrial parks but these were ne ither 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. 
167. 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 
168. 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$2,185) 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$8,738) 
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 (US$87,380) or 
more.  Contracts valued between SAT 200,000 (U S$87,380) and SAT 500,000 (US$218,450) had to 
be assessed by the Tenders Board and projects of great er value approved by the Cabinet.  He provided 
a list of Government imports for the peri od 2000-2002 in document WT/ACC/SAM/5. 
169. He noted that the Public Finance Management Act 2001 had repealed the Public Money Act.  
The Procurement Guidelines were published in June 2008.  Samoa did not have any appeal 
mechanism, but bidders were present at the opening of tenders. 
170. 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  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 51 
 
 
  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 Plurilate ral Agreement on Government Procurement. 
- Transit 
171. The representative of Samoa said that Samoa did not restrict trade in transit. 
172. 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  
173. 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, bees and bee products, parrots and some plants and 
food stuff prohibited under Samoa's SPS regulations  noted above (see section "Quantitative import 
restrictions"), customs duties were the only type of border protection maintained for agricultural 
products.  
174. 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.   
175. 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 
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 WT/ACC/SPEC/SAM/4/Rev.5 
Page 52  
 
  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 
176. The representative of Samoa said that Samoa did not prohibit or restrict exports of 
agricultural products, apart from live coral and birds for environmental reasons.  He confirmed that 
Samoa operated no export credit, export credit guara ntee or insurance programmes for agricultural 
products.  
(c) Internal policies  
177. 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.   
178. 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 Aust ralia and New Zealand.  The "Pest Control and 
Capacity-Building for Marketing of Fruits and Vege tables" project was also supported by the Stabex 
Funds, which  included a national campaign to redu ce 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.   
179. 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 
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  WT/ACC/SPEC/SAM/4/Rev.5 
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  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.   
180. The Representative of Samoa agreed that, upon Sa moa's accession, his country would bind its 
agricultural export subsidies at zero in its Sc hedule of Concessions and Commitments on Goods, and 
not maintain or apply any export subsidies for agri cultural products.  The Working Party took note of 
these commitments. 
181. 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 
182. 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  
183. The representative of Samoa said that Samoa had no specific policies related to textiles.  
Samoa's textile and apparel industry had ceased to operate in 2005.  Ther e were only small size 
garment producers currently manufacturing.  Foreign investors were encouraged to invest in this 
sector. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL - Industrial property protection 
184. 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 
would have to be revised to be br ought into conformity with the TRIPS Agreement.  He said that the 
Government of Australia through the Australia n Aid Agency (AusAID) under a partnership 
agreement with his Government f unded the review and modernisation of Samoa's intellectual property 
legislation.  In March 2011, Samoa started to review  its current IP legislation and policy and to draft a WT/ACC/SPEC/SAM/4/Rev.5 
Page 54  
 
  new Intellectual Property Act and Copyright Amendment Act that were TRIPS-compliant. 
The Intellectual Property Act would repeal the existi ng legislation on trademarks, industrial designs 
and patents and would introduce a comprehensive ne w regime for patents, utility models, designs, 
trademarks, geographical indicati ons, plant breeder's rights, circuit layouts, enforcement and 
administration.  The draft legislation was subject to  extensive consultation w ith stakeholders, and had 
been circulated to Members of the Working Party for comments. The legislation would be finalized 
and introduced into Samoa's Parliament by Oct ober 2010 for enactment.  He  added that additional 
assistance would be required for training, capacity building and awareness programmes for the staff of 
the Registries of Companies and Intellectua l Properties, stakeholders and the public. 
185. He accordingly requested that Samoa be gran ted a transitional period until 1 July 2013 or 
until such a date on which it ceased to be an LDC in line with the Decision of the Council for TRIPS 
in the Doha Declaration on transition period under Art. 66.1 for LDC Members (IP/C/40).  
He proposed an action plan to achieve WTO conformity, which was reproduced in document 
WT/ACC/SAM/13.  He added that Samoa had secured technical assistance to review intellectual property legislation and that further technical assi stance would be sought to ensure the proper and 
timely implementation of its obligati ons under the TRIPS Agreement.   
- Responsible agencies for policy formulation and implementation 
186. The representative of Samoa said that respons ibility for formulation and implementation of 
intellectual property policy rested with the Regi stries of Companies and Intellectual Properties 
Division of the Ministry of Commerce, Industry and Labour. 
- Participation in international intellectual property agreements 
187. 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 planne d to join the Paris Convention for the Protection of 
Industrial Property by July 2012.  Achieving complia nce with the Paris Convention formed a key part 
of the IP legislative review a nd modernisation process.  At presen t key Ministries lacked expertise 
about the obligations created under the TRIP S Agreement and therefore capacity-building 
programmes were necessary.  His Government was seeking more info rmation on the Geneva 
Phonogram Convention, the WIPO Copyright Treaty,  the WIPO Performance and Phonogram Treaty 
and the 1961 Rome Convention.  Samoa recogni zed that cooperation with other Forum Group 
countries in the area of intellectual property protecti on would be useful, as well as membership of the  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 55 
 
 
  Patent Cooperation Treaty, the Madrid Protocol and the Hague Agreement.  Care had been taken to 
ensure that all intellectual property legislation w as in line with the provisions of these Conventions.  
The provisions, particularly those relating to nationa l treatment, priority and protected properties were 
fully enforced.   
- Application of national and MF N treatment to foreign nationals 
188. The representative of Samoa said that Samoa's in tellectual property legislation (both current 
and new) complied with the MFN a nd National Treatment principles.  It applied the same fees and 
charges to foreigners and Samoan nationals for th e registration of trademarks, industrial designs and 
patents.  He had provided a copy of the revised schedule of fees, effective since 26 October 2007.  
He added that these fees were applied on a non-di scriminatory basis to all domestic and foreign 
right-holders.  This approach  will continue to be follow ed under the new legislation. 
189. 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  the new legislation woul d be consistent with 
WTO requirements for the MFN and National Treatment.  
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AN D MAINTENANCE OF INTELLECTUAL PROPERTY 
RIGHTS 
- Copyright and related rights 190. 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 programs and 
other writings; speeches, lectures, addresses, sermons, and other oral works; dramas, dramatic-musical works, pantom imes, choreographic works and other works created for stage 
productions; folklore stage productions; musical works with or without accompanying words; 
audio-visual works; architectural works; drawin g, painting, sculpture, engraving, lithography, 
tapestry, and other works of fine art; photographi c 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, provi ded that the data was in readable form and its 
arrangement original in nature.  Protection was also granted to performers, sound producers, and 
broadcasters. WT/ACC/SPEC/SAM/4/Rev.5 
Page 56  
 
  191. 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. 
192. 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 joint authorship.  In addition, Part V, Section 33 of the 
Copyright Law required that copyright protection be applied to all works which, at the moment the 
Berne Convention became effective, had not fallen into the public domain in the country of origin 
through the expiry of the term of protection.  For Samoa, that date was April 2006.  Copyright was administered by the Ministry of Commerce, Industry and Labour. 
193. In response to a specific question, he conf irmed that translations, adaptations and 
arrangements were protected as works.  Copyright protection also covered audio-visual works as well 
as published and unpublished works, in accordance with  Articles 2 and 3 of the Berne Convention.  
194. 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.   
195. 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 representative of Samoa stated that the customary term of protection to 
works of folklore was not specifically defined under th e law.  Expressions of folklore were considered 
to belong to a particular community or groups of individuals.  Issues about protection of traditional 
knowledge and expressions of culture  were currently being considered in detail by Samoa's Law 
Reform Commission.  He also stated that a compet ent authority, determined by the Minister, would 
authorize the reproduction; communication to th e public; adaptation; translation; and other  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 57 
 
 
  transformation of expressions of folklore, when su ch works had been created for commercial purposes 
or outside their traditional customary context.   
196. The intellectual property legislation review pr ocess included a review of the Copyright Act 
1998 for TRIPS-compliance.  The Copyright Act 1998 was largely TRIPS-compliant, Samoa did however, drafted the Copyright Amendment Act 2011 to  make some changes to the legislation to 
achieve full compliance.  The new legislation upda ted references of "folklore", by introducing the 
modern term "traditional cultural expressions". These amendments also adjusted the copyright 
exception provisions to ensure their consistency w ith the requirements of the TRIPS Agreement.  
These amendments also provided for some additional exceptions to address the needs of copyright 
owners and users in Samoa.  New provisions were  introduced to assist with  copyright enforcement, 
particularly evidential presumptions and removal of  the requirement for the Attorney General to 
consent to criminal enforcement proceedings. 
- Trademarks, including service marks 
197. 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  Commerce, Industry and Labour.  Applications for 
registration of trademarks were advertised  in the Official Gazette (Savali).  Any person could oppose 
the registration of a trademark, within three m onths from the date of the advertisement of an 
application, by giving notice to the IP Registrar.   Upon notification of the opposition, the applicant 
had three months to provide a counter statement, after which the IP Registrar would take the final 
decision.  The term of protection for trademarks wa s 14 years and could be rene wed.  Applications for 
renewal should be submitted within the 12 months pr eceding the expiration of the term of protection.  
The Trademarks Act provided for priority registration of overseas trademarks.  In such cases, the date 
of overseas registration would be the priority date.   
198. 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.   
199. The Trademarks Act 1972 was being revised to  be brought into conformity with the 
TRIPS Agreement.  The Act would be repealed and replaced with the trademark regime provided for in the Intellectual Property Act 2011.  The new Act c ontinued to protect distinctive marks that were WT/ACC/SPEC/SAM/4/Rev.5 
Page 58  
 
  not likely to mislead or cause confusion.  Trad emark protection was extended to include service 
marks, collective marks and well-known marks.  The duration of protection was seven years, in 
accordance with TRIPS minimum requirements.  The new legislative provisions continued to provide 
for the publication of accepted trademark applications  and an appeal process similar to that in the 
current legislation.  Marks might be renewed w ithin the 12 month period prior to expiration and 
additional renewal periods w ould be introduced.  Foreign registered marks continued to be eligible for 
priority registration within a 12-month period of their registration overseas. The trademark regime 
continued to be administered by the IP Registra r of the Ministry of Commerce, Industry and Labour. 
- Geographical indications, including appellations of origin 
200. The representative of Samoa said that Samoa had prepared a draft Bill to protect geographical 
indications (GIs), including appellations of origin.  He noted that draft legislation on GIs had been 
submitted to Members of the Working Party for review.  Comments and suggestions had been 
received and had been taken into account under the IP  review project.  The draft GI Bill had been 
superseded by the GI provisions contained in th e Intellectual Property Act 2011.  In response to a 
question, he noted that Samoa wished to protect ava Samoa, nonu  (or noni) and elei prints.  
201. The Intellectual Property Act 2011 would adopt a three-tiered approach to protect GIs. 
This was designed to take into account common law concepts, as applied by the courts in Samoa.  
The first level of protection was a cause of action in  relation to misleading GIs, and the Act prohibits 
the use of misleading GIs.  This cause of action wa s broad, as it did not require the prior registration 
of a GI. However, registration accorded certain bene fits in any enforcement action.  Any interested 
person could take action in the Supreme Court to  enforce this provision and prevent the use of 
misleading GIs.  The second level of protection was to  allow GIs to be registered.  Registration of a 
GI resulted in certain presumptions about the exis tence and validity of the GI.  These presumptions 
would assist the plaintiff with any court action to  prevent the use of misleading GIs, as outlined 
above.  The third level of protection for GIs was to  preserve the operation of common law actions of 
the tort of passing off and unlawful competition, and other statutory schemes dealing with unfair competition and consumer protection. 
202. The GI regime applied to both, domestic and fo reign GIs.  It protected GIs that identified a 
product as originating in a particular territory wher e some quality, reputation or other characteristic of 
the product was essentially attributable to its ge ographical origin.  The Act would also address the 
issue of the interface between GIs and trademarks .  The Registrar might impose conditions on the 
registration of a GI that were necessary to protect the rights of the proprietor of any prior trademark 
that was registered or used in good faith.  The Act would preserve the use of certain descriptions and  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 59 
 
 
  names in common use, and prior trademarks, even  where they might conflict with geographical 
indications.  The trademark provisions of the Act stated that a trade mark could not be registered 
where it included a misleading GI. Where the mark was for wines or spirits, it would not be 
registrable if it included a GI that identified win es or spirits not having that geographical origin.  
The GI registration regime would be administered by the IP Registrar of the Ministry of Commerce, 
Industry and Labour.  
- Industrial designs 
203. 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 (the term of protection was of 
five years and could be renewed twice).  Priority claims ("right of priority") for industrial designs, 
already filed in another country, were to be accomp anied 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; a nd a certified copy of the previous application.    
The Minister of Justice could suspend applications fo r the right of priority by nationals of any country 
that did not grant adequate reciprocity to Samoan nationals.   
204. 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 WT/ACC/SPEC/SAM/4/Rev.5 
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  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.  
205. The Industrial Designs Act 1972 would be repealed  and replaced with the industrial designs 
regime provided for in the Intellectual Property Act 2011.  The new provisions would introduce two 
tiers of protection through unregistered and register ed industrial design rights.  The new unregistered 
industrial design right was aimed to make the indus trial design protection system more accessible for 
designers and creators.  Original industrial designs would be automatically protected upon their 
creation.  This protection would last for 15 years.  Industrial designs were original if they were not 
commonplace in the industrial design field at the time of their creation.  Registered industrial design 
protection would be provided to desi gns that were new, being designs that had not been disclosed to 
the public.  Applications for registered industr ial designs would be subject only to formalities 
examination before qualifying for registration.  Indu strial design registration might be challenged in 
the Supreme Court by any interested person.  Regi stered industrial design rights would be effective 
for five years, with an option to renew for two furt her five-year periods.  Foreign registered industrial 
designs would continue to be eligible for priori ty registration within a 12 month period of their 
registration overseas.  The registered designs regime  would continue to be administered by the IP 
Registrar of the Ministry of Commerce, Industry and Labour. 
- Patents 
206. 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. 
207. The Patents Act 1972 would be repealed and repl aced with the patent and innovation patent 
regime provided for in the Intellectual Property Act 2011.  The new provisions would introduce two 
tiers of protection for inventions and innovations through a full patent and an innovation patent (or 
utility model).  Full patent protecti on would continue to be availabl e to new and useful inventions, 
new processes that would result in new products, new application methods, or improvements to a  WT/ACC/SPEC/SAM/4/Rev.5 
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  known process.  The duration of a full patent woul d be 20 years.  Innovation patent protection would 
be available to protect incremental or lower leve l inventions, being inventions that were new and 
industrially applicable (i.e. they did not need to meet the "inventive step" requirement).  The duration 
of an innovation patent would be seven years.  Th e new Act would also include compulsory licencing 
provisions in the event of national emergencies, incl uding public health emergencies consistent with 
the Doha Declaration on the TRIPS Agreemen t and Public Health (WT/MIN/(03)/SR/4). 
208. The owner of the patent or innovation patent w ould have the exclusive right to make, import, 
use or sell the invention.  The new Act would allo w for the conversion of patent applications into 
innovation patent applications, and vice versa .  Foreign registered patents and innovation patents 
(or equivalents) would be eligible for priority  registration within a 12-month period of their 
registration overseas.  The patent and innovation pa tent regime would be administered by the IP 
Registrar of the Ministry of Commerce, Industry and Labour. 
- Plant variety protection 
209. The representative of Samoa indicated that plant varieties, non-biological and microbiological 
processes were not protected under the current legisl ation.  The Intellectual Property Act 2011 would 
introduce protection for plant varieties, known as pl ant-breeder's rights (PBRs).  PBRs would be 
available for new varieties of plants, being plant vari eties that were new, distinct, uniform and stable.  
The duration of PBRs would be 20 years.  The holder of PBRs would have the exclusive right to sell, 
reproduce or multiply the reproductive material of th e plant (and derivative plants) the subject of the 
rights.  Certain uses of registered plant varieties were permitted, including the use as a source to create 
another variety, authorized use, and use by farmer s cultivating small plots or customary land.  Foreign 
registered PBRs (or equivalents) would be eligible  for priority registration within a 12-month period 
of their registration overseas.  The PBR regime would be administered by the IP Registrar of the Ministry of Commerce, Industry and Labour. 
- Layout designs of integrated circuits  
210. The representative of Samoa stated that layout  designs of integrated circuits were not 
protected under the current legislation.  The In tellectual Property Act 2011, however, would introduce 
protection for original layout designs of integrated circuits.  The effect of registered layout design 
protection was to prevent others from reproducing, importing, selling and distributing protected layout 
designs without the authorization of the right owne r.  Foreign registered circuit layouts would be 
eligible for priority registration within a 12-month period of their registration overseas.  The circuit WT/ACC/SPEC/SAM/4/Rev.5 
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  layouts regime would be administered by the IP Re gistrar of the Ministry of Commerce, Industry and 
Labour. 
- Requirements on undisclosed information,  including trade secrets and test data 
211. The representative of Samoa said that undi sclosed information and trade secrets were 
protected under the common law actions relating to confidential information and trade secrets.  
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  
212. The representative of Samoa said that there were  specific provisions to control the abuse of 
intellectual property rights.  A Member enquired 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 
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 
copyright and trademark-infringing goods.  Furthermore, the Copyright Act contained provisions on 
criminal sanctions.  The Crimes Ordinance 1961 and the Criminal Procedures Act 1972 were also 
invoked to enforce the protection of intellectual property rights. 
213. The reprehensive of Samoa noted that the Intellectual Property Act 2011 contained various 
provisions dealing with civil procedures and remedies; provisional measures; administrative 
procedures and remedies and criminal penalties.  Special border measures would continue to be 
provided under the Customs Act 1977.  The legisla tive changes included a number of enforcement 
provisions, including evidential presumptions to assi st in copyright infringement cases, search and 
seizure powers for the IP Registrar and his offi cers and increased penalty provisions for criminal 
infringement of trademarks. 
- ENFORCEMENT 
214. The representative of Samoa said that the current legislation would amended by the 
Intellectual Property Act 2011 to strengthen current  provisions on civil procedures and remedies; 
provisional measures; administrative procedures and re medies; and criminal penalties, consistent with 
the TRIPS Agreement.  This was in addition to am endments made to the Customs Act 1977 in 2010 to 
introduce special border measures for infringing copyr ight and trademark goods.  Such amendments 
had provide customs officials with the authority to  seize imports of infringing goods.  In addition, the  WT/ACC/SPEC/SAM/4/Rev.5 
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  new legislation would provide the IP officers with the power to search and confiscate any goods that 
were in circulation that were deemed to infringe IP rights.  Training of enforcement officers, judges 
and technical staff would be conducted with the support of WIPO and other international 
organizations. 
215. 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 infringements were punishable with fines up to SAT 5,000 (US$2,185).  
Persons falsely claiming a patent invention could be fined up to SAT 1,000 (US$636.9).  The sale of 
patent-infringing goods was subject to a fine up to SAT 250 (US$109.23).  The false representation of 
a trademark was punishable with a fine up to SAT 200 (US$87.38).  
216. The Intellectual Property Act 2011 would conti nue to provide enforcement provisions for 
various IP rights and preserve the current procedures and remedies available.  The legislative changes 
included a number of enforcement provisions, in cluding search and seizure powers for the IP 
Registrar and his officers and increased penalty provi sions for criminal infringement of trademarks.  
The new Act would provide for civil infringeme nt of intellectual property rights and their 
enforcement in the Supreme Court, in addition to  criminal enforcement proceedings for wilful 
trademark counterfeiting.  The penalty for w ilful trademark counterfeiting was SAT 100,000 
(US$43,690) and/or five years imprisonment.  Ot her general offences were created, including making 
groundless threats to bring legal proceedings, making false statements with the intent to deceive or 
influence an authority or officer and other offences  in relation to false entries and excerpts from the 
registers with penalties of between SAT 5,000 to SAT 10,000 (US$2,185 to US$4,369) with higher 
penalties for offences committed by companies.  The Copyright Amendment Act 2011 would also 
introduce evidential presumptions to assist in copyright infringement cases and remove the 
requirement for the Attorney General to approve a ll copyright infringement prosecutions before they 
might proceed. 
217. 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 copyright and trademark 
infringing goods.  The Ministry of Police and Prisons had the authority to seize infringing goods. WT/ACC/SPEC/SAM/4/Rev.5 
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  The Ministry of Justice and Courts Administratio n liaised with the Police and the Ministry for 
Revenue, in cases of known infringement to ensu re that appropriate action was taken. 
218. Importation of goods infringing copyrights and trademarks was prohibited.  The Customs 
Act 1977 provided customs officials with the author ity to suspend the release of goods suspected to 
infringe copyrights and trademarks.  The Copy right 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.   
219. 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 221.  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 Checklist, contained in docum ent WT/ACC/SAM/11, indicated large gaps in 
Samoa's current capacity to administer a WTO-consistent intellectual property regime.   
220. The representative of Samoa acknowledged that Sa moa's current Intellectual Property Regime 
did not conform fully to WTO requirements.  Ho wever, significant work had been undertaken under 
the IP laws review process to ensure that Samoa's IP legislation was TRIPS-compliant.  The enactment of the Intellectual Property Act 2011 and the Copyright Amendment Act 2011 would 
introduce a legislative framework that conformed to WTO requirements.  Further work would be 
needed to fully implement Samoa's new Intell ectual Property legislation.  Therefore, the 
representative of Samoa requested a transitional peri od to be granted to 1 July 2013.  This would 
allow Samoa to complete the reform process of Samo a's Intellectual Property le gislation, particularly 
in the administration and enforcement of the new statutory regime.  Technical assistance would be required to help implement the necessary administrative changes.   
221. The representative of Samoa thanked the Working Party for its recognition that technical 
assistance would be required and the Governments c oncerned for the technical assistance that they 
had already provided.  For the reasons given abov e, the Government of Samoa requested that the 
Working Party grant a transitional period to 1 July 2013 to undertake the relevant legislative reform 
and equip the Government to fully implement the oblig ations of the TRIPS Agreement, particularly in 
the areas of Patents and Trademarks.  He confirmed that, if such a transitional period were granted, 
Articles 3, 4 and 5 of the Agreement, providing for, inter alia , national treatment and MFN treatment 
would apply from the date of accession, and Samoa woul d ensure that any changes made in its laws, 
regulations and practice in the transitional period w ould not result in a lesser degree of consistency  WT/ACC/SPEC/SAM/4/Rev.5 
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  with the provisions of the TRIPS Agreement that existed on the date of accession.  The representative 
of Samoa confirmed that the terms of its accession did not preclude access of Samoa and LDCs to the 
benefits under the Doha Declaration on th e TRIPS Agreement and Public Health 
(WT/MIN/(03)/SR/4).  The Working Party took note of this commitment. 
222. The representative of Samoa also stated that, should a transition be granted, existing rates of 
infringement would not, in his view, increase signifi cantly over this transition period, and that any 
infringement of Intellectual Property Rights would be  addressed immediately in cooperation and with 
the assistance from affected right holders.  He adde d that Samoa would seek all available technical 
assistance to ensure that its capac ity to enforce fully its TRIPS-c onsistent legal regime, upon the 
expiration of the transition period, was assure d, and that Samoa would make available 
TRIPS legislation in draft and prom ulgated form to the WTO Secretariat for circulation to interested 
WTO Members, prior to the conclusion of the negot iations.  In response to requests from delegations 
for more specificity, the representative of Samoa presented the following table laying out an Action 
Plan (drawn on in document WT/ACC/SAM/13) with details of the steps that still remained to be 
taken in order to achieve this objective, and a timetable for each step (Table 12). 
Table 12:  Action Plan for the Implementation of the TRIPS Agreement 
 
Action Timeframe and Comments 
Working Party review of draft legislation necessary for 
conformity with the Agreement. 
Draft IP laws that are expected as a result of the current IP Review Project: 
- Intellectual Property Act 2011 
- Copyright Amendment Act 2011 Prior to Accession: 
- Recruitment of legislative consultant by 
March 2011.  
Project Stages: 
- Initial Overview Report; 
- First draft of relevant laws; 
- Consultations; 
- Second draft of relevant laws; - Consultations; 
- Final draft of relevant laws with 
accompanying summarie s and explanatory 
Memorandum; 
- Submit to Parliament by October 2011. 
Passage of above legislation by Parliament October 2011. 
Establishment of Intellectual Property (IP) WTO 
Office responsible e.g. for implementing transparency 
provisions of the TRIPS Agreement  IP Registry of the Companies and IP Office is 
under the Ministry of Commerce, Industry and Labour since May 2003. 
To be located at the IP Re gistry at the Ministry of 
Commerce, Industry and Labour. 
Hiring of personnel.  Obtaining facilities and equipment.  (For the IP/WTO unit located in the IP 
Registry, at the Ministry of Commerce, Industry and 
Labour) - Additional staff recruited in July 2008 
Recruitment of additional staff for the IP 
Registries; 
- Continuous training of staff and 
training/awareness programmes for other 
agencies such as Customs, Police and 
stakeholders.  These programmes are carried 
out with assistance from  the WIPO and other 
agencies. WT/ACC/SPEC/SAM/4/Rev.5 
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  Action Timeframe and Comments 
Establishment of implementing regulations. By June 2012. 
Development of manuals and operating procedures.  
Printing of necessary material.  Completed March 2010. 
By June 2012 for new manuals and operating 
procedures resulting from new legislation, if any. 
- Training of at least 15 officials, customs officers 
and private sector people as well as educators in 
TRIPS issues 
- Training of Police Officers 
- Capacity Building for IP Officials 
- Awareness programmes on the Agreement for the 
members of the public 
- Computerisation of IP Office (Trademarks) 
assisted by the WIPO 
- Training of staff On-going.  Technical Assistance to be sought, 
particularly in relation to the new legislation in the 
areas of patent/utility models, trademarks, industrial designs, geographical indications, plant breeder's 
rights and enforcement.  
Completed activities include training/awareness programme in November 2005, April 2008 and July 
2009.  
Readiness to participate in regional IP administrative cooperation (collective management for copyright, 
regional system for patents and trademarks) As soon as the Pacific regional mechanisms are 
established, where appropriate for Samoa's 
development priorities. 
Membership in the Berne and Paris Conventions Berne Convention - effective on 21 July 2006. 
Paris Convention - planned by July 2012. 
Full implementation No later than 1 July 2013. 
 
223. The representative of Samoa confirmed th at Samoa would apply the Agreement on 
Trade-Related Aspects of Intellectual Property Ri ghts no later than 1 July 2013 according to the 
Action Plan in Table 12 with the understanding th at during this period protection for intellectual 
property rights listed in paragr aphs 221 and 222 above would be a pplied in Samoa.  The Working 
Party took note of this commitment. 
VI. POLICIES AFFECTING TRADE IN SERVICES  
224. 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).  WT/ACC/SPEC/SAM/4/Rev.5 
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  225. 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 
226. The formulation of services policies and legisl ative amendments, previously within the 
Inter-Departmental Committee (IDC), were now under the authority of the Ministry of Commerce, Industry and Labour through the Trade, Commerce and Industry Development Board.  Professional 
and trade standards for the supply of services we re developed in coordi nation with the Samoan 
Institute of Accountants (Samo Institute of  Accountants Act 2006); the Samoa Law Society 
(Law Practitioners Act 1976); the Medical Associ ation (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).   
227. Samoa's service-related legislation complied w ith the MFN principle, previously with the 
exception of the Pharmacy Act 1976.  The Pharmacy  Act 1976 had been repealed and replaced by the 
Pharmacy Act 2007, which was in conformity with  the provisions of the GATS.  Access of foreign 
service suppliers to the sectors mentioned in the Reserved and Restricted List of Activities, provided 
for in the draft Foreign Investment Amendm ent Bill 2011 and the draft Foreign Investment 
Regulations 2011, was prohibited or subject to certa in conditions.  Such conditions could include the 
mandatory establishment of a joint-venture with Sa moan nationals; employment of national citizens; 
incorporation in Samoa; or limitations on the partic ipation of foreign capital.  The representative of 
Samoa confirmed that, apart from these provisions , domestic and foreign services suppliers enjoyed 
similar rights.  
228. He further confirmed that from the date of accession, for any services subsequently added to 
the reserve lists in the Foreign Investment Regulations 2011 or th e Foreign Investment Amendment 
Bill 2011 or other legislation, Samoa would respect  acquired rights of existing investors and, if 
covered by commitments established in Samoa' s GATS Schedule, would follow procedures under 
Article XXI of the GATS to modify its schedule, including compensatory adjustment.   
229. 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 WT/ACC/SPEC/SAM/4/Rev.5 
Page 68  
 
  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 for the assessment and issuance of the work  permit.  Consideration would be given to the 
nature of the proposed employment and to any t echnical or professional requirements involved; the 
likelihood of a local citizen, or person holding a pe rmanent resident permit, with the required skills; 
the interests of Samoa; and any other matter determin ed 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 the CEO, the requirements of the Immigration Act would apply.   
230. The representative of Samoa confirmed that only the admission of more than two 
intra-corporate transferees at any one point in time w ould be subject to the requirement of considering 
Samoan citizens or permanent residents with the requisite skills and experience available for such 
employment.  This requirement might be fulfilled by  advertising the position in  a newspaper of broad 
circulation (or equivalent electronic listing of hi ring opportunities commonly consulted in Samoa) for 
a period of 30 days.  If after this period no pers on with the requisite skills and experience was 
identified by the company, the request for admission would be granted. 
231. Pursuant to the Insurance Act 1976 and the Fi nancial Institutions Act 1996, economic needs 
tests were previously required for the establishm ent of insurance companies and the delivery of 
banking licenses.  The Insurance Act 2007 removed th e obligation to conduct an economic needs test 
before issuing an insurance licence.  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 O fficial Gazette (Savali) and local newspapers.  
The best bid was selected.  Proposals were open to everyone.  He confirmed that foreign and local 
bidders were subject to the same procedures.  Co mpanies of the petroleum, communication, water, 
and electricity sectors enjoyed monopoly or exclusive contract status.  In 1998, Mobil had been granted an exclusive five-year contract to supply and distribute petroleum products, after a 
competitive tendering process.  A new competitive pr ocess had been carried out in August 2008 and  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 69 
 
 
  Exxon Mobil was awarded a five-year contract to s upply petroleum products until July 2013.  In the 
telecommunications sector, SamoaTel, formerly known as Samoa Communication Ltd, had the 
exclusive right to provide telecommunication services for a period of ten years (1999 to 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.  
Since 2010, the market for fixed telephone services w as opened.  SamoaTel was privatized in 2011.  
Samoa Water Authority (SWA) and the Electric Power Corporation (EPC) enjoyed a monopoly 
position.  These two companies did not make any profit, since their activities comprised social 
functions that were not commercially viable.  He added that, while the Electric Power Corporation 
was the sole supplier of electricity, Samoa's legislation did not limit access to the electricity market. 
232. Funds were provided to commercial State-owned enterprises as either capital injection or 
payment for community services obligations provide d by State-owned enterprises to the community.  
In 2008/2009:  the Electric Power Corporation recei ved SAT 5.43 million (US$2.37 million) for rural 
electrification and SAT 8.9 million (US$3.89 milli on) for fuel VAGST; and the Water Authority 
received SAT 3.64 million (US$1.6 million), as a contribution to a Rural Water Supply Improvement 
Project funded by the European Development Fund.  The Samoa Ports Authority received 
SAT 0.4 million (US$0.17 million), as reimbursement of  the costs associated with the construction of 
jetties on the islands of Apolima and Manono in 2 006.  The Samoa Housing Corporation received 
SAT 0.24 million (US$0.1 million) for payments off of loans of tsunami victims, of which the 
Corporation could not recover.  The Electric Powe r Corporation, the Development Bank of Samoa, 
and the Water Authority further benefited from pr eferred credit arrangements, funded by the Asian 
Development Bank, the World Bank, and the European Investment Bank. 
233. The insurance sector was regulated by the Insu rance Act 2007.  Part II, Section 4 of the 
Insurance Act 2007 appointed the Governor of the Central Bank of Samoa as the Insurance 
Commissioner responsible for implementing the provisi ons of the Act.  Licenses were granted to any 
legal person, local or foreign:  (i) satisfying the licensing requirements of the Insurance Act; and 
(ii) carried out business in Samoa,  in accordance with the Compan ies Act 1955.  A foreign company 
was considered to "carry out busi ness in Samoa", if it administered or managed property in Samoa as 
an agent, a representative, or a trustee, either thro ugh its employees, an agent, or in any other manner. 
234. Samoa's financial sector was governed by the Fi nancial Institutions Ac t 1996 and the Central 
Bank Act 1984, which set out prudential and licen sing requirements for banks.  There were no 
barriers to the entry of commercial banks, foreign or local.  However, banks were required to hold a 
licence.  Consideration was given to the need for and viability of the proposed institution; its capital WT/ACC/SPEC/SAM/4/Rev.5 
Page 70  
 
  structure and financial capacity; the qualification of the applicant, its major stakeholders and 
managers; the proposed accounting and internal  control system; and proposed activities.  
The representative of Samoa added that these provisi ons reflected the Core Principles for Effective 
Banking Supervision of the Bank for International Settle ments.  Foreign institutions were subject to 
the same prudential and licensing requirements, as domestic institutions.  When issuing licenses to 
foreign institutions, the Central Bank considered  the applicant's international reputation, its 
demonstrated capacity and stability in a competitive environment. The sector was composed of four 
commercial banks and some financial agencies, specia lized in foreign exchange and money transfers.  
The liberalization of Samoa's financial sector had led to the establishment of new businesses, including a number of small finance companies.  New services, such as Automatic Teller 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 financial 
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 
restrictions on the ability of non-residents to supply or  transfer financial information, cross-border and 
financial data processing, or other auxiliary services.   The opening, by a licensed financial institution, 
of a branch or subsidiary outside Samo a required the approval by Central Bank. 
235. 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 
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 pr actitioners".  He noted that the Law Practitioners 
Act 1976 was silent on the procedures to be followed fo r 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 facilitate the proc essing of legal cases.  The representative of Samoa  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 71 
 
 
  confirmed that, upon accession, all market access and national treatment limitations on legal advisory 
services in foreign law and international law, othe r than the general Mode 4 limitations, would be 
removed. 
236. Pursuant to the Samoa Institute of Account ants Act 2006 and the Samoa Institute of 
Accountants Rules 2008, any person wishing to practice as an accountant in Samoa had to be admitted by the Council as a Member of th e Samoan Institute of Accountants or through a Temporary 
Certificate of Public Practice.  The Council recognized the qualifications from professional bodies in 
eight countries:  Australia; Canada; Fiji; Ireland;  New Zealand; Scotland; Wales; and the United 
Kingdom.  Applications from accountants of other countries were considered on their own merits.  
Membership in the Institute was open only to Samo an citizens or permanent residents, over 21 years 
of age, satisfying the professional and academic re quirements 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 e xperience).  Overseas accountants, who were not 
members of the Society, could practice accounting in Samoa, including audit, provided they held a temporary certificate of public practise after payment of a fee of SAT 3,000 (US$1,311) and an 
application fee of SAT 100 (US$43.69).  Temporary ce rtificates of public practise were valid for one 
year and could be renewed up to four times.  Af ter five years, the licensee had to apply for a new 
certificate.  The representative of Samoa confir med that, upon accession, foreign accountants and 
accounting service providers would be allowed, by es tablishing joint ventures with local partner, to 
supply: accounting review services; compilation of  financial statements services; other accounting 
service; and bookkeeping services(except tax return s).  All market access and national treatment 
limitations on these accounting and bookkeeping services,  other than the general Mode 4 limitations, 
would be removed. 
237. 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  provide postal and telecommunications services 
(fixed telephony and international calls).  These servi ces had been previously provided by the former 
Post and Telecommunications Department.  SamoaTel was the only de jure  fixed line provider.  
However, under the Telecommunications Act 2005, Samo aTel's exclusivity ended in June 2009.  The WT/ACC/SPEC/SAM/4/Rev.5 
Page 72  
 
  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.   
238. Audio-visual services were regulated by the Broadcasting Ordinance 1959.  Corporatization 
of the former Broadcasting Department had been authorised 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 MCIT became the licensing authority for broadcasting services.  
A censorship fee of SAT 5,000 (US$2,185) 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.  
239. 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. 
VII. TRANSPARENCY 
- Publication of information on trade 
240. 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 
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  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 73 
 
 
  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.   
241. 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 legislation that required the publication of draft Bills or regulations for comment.  However, the s ponsoring Ministry or Government agency should 
provide draft regulations to its key stakeholders for comment.  C onsultations were normally carried 
out by the responsible Ministries to discuss draft Bills, amendment Bills and regulations.  
After consultations, a final draft Bill or final dr aft regulation was provided 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 th en issued a certificate of approval and provided for 
approval by Cabinet and subsequently by the Head of State.  This process was encouraged especially 
for major legislative changes.  Regulations were no longer required by legislatio n to be notified before 
becoming effective.  Regulations once signed by the Head of State became effective.  A notice of 
commencement for the regulation were still published in the newspaper.  
242. 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 that Samoa would publish draft legislation on a 
website, using the website of the Office of the A ttorney General, for comments from the public.   
243. The representative of Samoa confirmed that Sa moa would fully and promptly implement the 
transparency provisions of the WTO requiring notification and publication, including the provisions WT/ACC/SPEC/SAM/4/Rev.5 
Page 74  
 
  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  measure.  He further confirmed that Samoa would 
establish or designate an official journal or webs ite, 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 after its establishm ent Samoa would provide a reasonable period for 
comment to the appropriate authorities of Samoa be fore such measures are implemented, except for 
those regulations and other measures of general a pplication involving national emergency or security, 
or for which the publication would impede law enfo rcement or be otherwise contrary to the public 
interest or prejudice the commercial interests of particular enterprises, public or private.  Samoa intended to seek technical assistance to impl ement this facility with the goal of having it in 
place five years from the date of accession.  The Working Party took note of this commitment. 
- Notifications 
244. The representative of Samoa said that, at the late st, 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.  The Working Party took note of these commitments. 
VIII. TRADE AGREEMENTS 
245. 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 Organization (FAO); and the Economic and 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 
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.  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 75 
 
 
  246. 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. 
247. Samoa also participated in the Pacific Isla nd Countries Trade Agreement (PICTA).  Members 
of the PICTA included Cook Islands, Fiji, Kiriba ti, Nauru, Niue, Papua New Guinea, Samoa, 
Solomon Islands, Tonga, Tuvalu and Vanuatu.  Th e PICTA had come into force in April 2003 and 
provided for the gradual phasing out of tariff pref erences among its members by 1 January 2015.  
Pursuant to the PICTA and Samoa's PICTA regulati ons, which had become effective on 25 July 2006, 
Samoa applied preferential duty rates to PICTA Memb ers since 1 January 2008.  The PICTA aimed at 
encouraging investment, specialization and greater efficiency in Forum Island economies, thereby improving consumer welfare.  He noted, th at although Forum Island Countries represented a 
significant market, the level of trade among them was very low, due to geographical constraints and 
poor transportation links.  As a result, the Agreem ent was expected to initially deliver only small 
economic benefits to its members. 
248. 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 comprised the 14 Forum Island Countries, Australia 
and New Zealand.  Negotiations for a free trade agreement between PACER Parties (PACER Plus), were launched in August 2009 and were still on-going.  
249. 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 WT/ACC/SPEC/SAM/4/Rev.5 
Page 76  
 
  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 Eu ropean market for almost all products from ACP 
countries. 
250. 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  constitute 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. 
251. 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. 
252. 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 citizen ship 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. 
253. The representative of Samoa stated that his Government 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 
Samoa was a Member, were met from the date of accession.  The Working Party took note of this 
commitment.   WT/ACC/SPEC/SAM/4/Rev.5 
 Page 77 
 
 
  CONCLUSIONS 
254. 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 15, 22, 39, 40, 42, 54, 58, 67, 68, 73, 75, 79, 85, 90, 98, 101, 106, 109, 115, 116, 120, 122, 
124, 127, 134, 141, 145, 162, 164, 167, 172, 180, 221, 223, 243, 244 and 253 of this [Draft] Report.   
The Working Party took note that  these commitments had been incorporated in paragraph 2 of the 
draft Protocol of Accession of Samoa to the WTO. 
255. 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.5 
Page 78  
 
  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; 
- Draft Foreign Investment Amendment Bill 2011; 
- Draft Foreign Investment Regulations 2011;   
- 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; 
- Draft Liquor Bill - Part IV - Licenses; 
- Draft Liquor Bill - Part VIII - Import of Liquor; 
- Customs Tariff Act 1975; 
- Customs Act 1977; 
- Customs and Excise Amendment 1993; 
- Customs Amendment Act 1998; 
- Customs Amendment Act 2010; 
- Customs Amendment Regulati ons 1998 (Customs Fees); 
- Customs Amendment Act 2007; 
- Customs Tariff Amendment Act 1998; 
- Draft Customs Tariff Amendment Act 2011; 
- Combined Working Tariff and Statis tical Nomenclature (August 1999); 
- Ad valorem  Equivalents (AVEs) for Non- Ad valorem  duties; 
- 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;  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 79 
 
 
  - 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; 
- Excise Tax Rates Act 1984; 
- Excise Tax Rate Amendment Act 1998; 
- Excise Tax (Domestic Administration) Amendment Act 1998; 
- Excise Tax Rates Amendment Act 2006; 
- Customs Valuation Regulations 1998; 
- Customs Valuation Amendment Regulations 2009; 
- Draft Customs Valuation Regulations 2011; 
- Agriculture, Forests and Fisheries Ordinance 1959; 
- Plant and Soils Importation (Disease Contro l) Ordinance 1950 and Regulations 1951; 
- Quarantine (Biosecurity) Act 2005; 
- Proposed Amendments to the Biosecurity Act 2005; 
- Operations Manual 2004; 
- Survey of Honey Bee Diseases in Samoa 2009; 
- Quarantine Service Fees; 
- Draft Pesticides Regulations 2008; 
- Draft Export Control Bill; 
- 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; 
- Draft Copyright (Amendment) Act 2011; 
- Trademarks Act 1972; 
- Trademark Acts 1972 Second Schedule "List of Fees Payable"; 
- Trademarks (Fees) Regulations 2007; 
- Industrial Designs Act 1972; 
- Industrial Designs Act 1972 "Schedule of Fees"; 
- Industrial Designs (Amendment of Fees) Order 2007; 
- Patents Act 1972; 
- Patents Act 1972 Sixth Schedule "Schedule of Fees"; 
- Patents (Fees) Regulations 2007; 
- Draft Intellectual Property Act 2011; 
- 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; WT/ACC/SPEC/SAM/4/Rev.5 
Page 80  
 
  - 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.5
 Page 81ANNEX 2  
Table 1: List of Samoa's State-Owned Enterprises, Governme nt Investments, and State-Owned Bodies (as of June 2011) 
 
Table 1(a):  State-Owned Enterprises and Government Investments 
 Formed under 
Act of 
Parliament Formed under 
the Private 
Companies Act % 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. 
SamoaTel x x Fully privatized. Tel ecommunications.  Provision of fixed-
line telephone, mobile and internet 
services. Privatized in March 2011. M obile services competitor: 
Digicel; Internet services 
competitor:  Computer Services 
Ltd, iPasifika.net; LeSamoa.net. 
Samoa Shipping 
Corporation x 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 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). Restructure programme is 
ongoing with no set date for 
privatization. Freight services competitors:  
Betham Brothers Enterprises, 
Transam, Pacific Forum Line, 
Apia Haulage (and other small 
local freight companies). No 
local competition in seafarer/ 
crew management. 
Samoa Water 
Authority x  100% Water supply. Harves t, treat and reticulate 
water supply throughout Samoa. Strategic business of 
Government.   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.  
  WT/ACC/SPEC/SAM/4/Rev.5 
Page 82  Formed under 
Act of 
Parliament Formed under 
the Private 
Companies Act % of Government 
Shares Business Description Comment Competitor 
Government Investments 
Polynesian Blue  x 45% Commercial Airline services   
Air Pacific  x 12% Commercial Airline services   
Pacific Forum  x 7% Regional Shipping Line   
  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 83 
 
 
  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 
Samoa Airport Authority x  100% Airport management 
Development Bank of 
Samoa x  100% Small Business/Agriculture 
development loans 
Samoa Housing 
Corporation x  100% Housing loans 
Samoa 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 x 100% Manage ports and wharves in 
Samoa 
Samoa Land 
Corporation x 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 and 
property investment/land leases 
Samoa Tourism 
Authority x  100% Tourism 
Public Trust Office x  100% Will making and administer 
estates 
Scientific Research 
Organisation of Samoa  x  100% Scientific and agricultural 
research 
Samoa Fire and 
Emergencies Authority x  100% Fire suppression and emergencies 
services 
National Health Services x  100% Hospital and health services 
National Kidney 
Foundation of Samoa x  100% Assist Samoa from kidney 
diseases and disorder suffering 
Land Transport Authority x  100% Management of roads and road 
users 
Samoa Post Limited x  100% Postal services 
Samoa Sports & 
Facilities Authority x  100% Management of sports facilities 
and promote sports 
 
 
                                                      
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.5 
Page 84  
 
  Table 2:  Corporatization and Privatization (1998 - 2011) 
 
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-Privatization 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 privatized 
by 2012; and  
- Samoa Shipping Services - restructuring 
programme is on-going with no set date for 
privatization.  
  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 85 
 
 
  Table 3:  Goods Subject to Price Control by HS Number 
 
Goods Applied Mark-Up Tariff Item 
Freezer Goods 37.5%  
 Chicken cuts  0207.1310 
 Lamb necks and lamb flaps  0204.2200 
 Turkey wings  0207.2620 
 Pork Trotter  0203.2910 
Dry Goods  32.5%  
 Beer  2203.0010 
2203.1090 
 Cigarettes and Tobacco  2402.2000 
2403.1020 
 Corned Beef  1602.5010 
 Sugar  1701.1100 
 Rice  1103.1900 
 Salt  2501.0010 
2501.0090 
 Flour  1101.0090 
 Potatoes   0701.9000 
 Onions   0703.1000 
 Noodles, Vermicelli  1902.1910 
1902.1920 
 Milk products except condensed milk  0401.1010 
0401.2010 
0401.3010 0402.1010 
0402.2120 
0402.2130 
0402.2920 
0402.2930 
 All types and brands of Tinned Fish 
including Tuna canned fish  1604.1200 
1604.1500 
1604.1400 
 White Bread (uncut loaf)  1905.9040 
 Mosquito Coils  3808.1010 
 All types and brands of butter, margarine  0405.1000 
0405.9000 
Petrol and Energy    
 Unleaded SAT 0.08 per litre 2710.1110 
 Diesel SAT 0.08 per litre 2710.1150 
Kreosene SAT 0.08 per litre 1710.1140 
 LP Gas 10% 2711.1200 
 
 WT/ACC/SPEC/SAM/4/Rev.5 
Page 86  
 
  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$96.52) 
 Beach Resort   250 (US$96.52) 
 Bar and Restaurant  1,000 (US$386.10) 
 Warehouse  1,000 (US$386.10) 
 Hotel  1,500 (US$579.15) 
 Night Club  1,500 (US$579.15) 
 Liquor Distribution  1,500 (US$386.10) 
 Temporary Licence for One-off Events   250 (US$96.52) 
Right to Engage in the Business of Manufacturing 
Liquor  1,000 (US$386.10) 
Right to Engage in the Business of Importing Liquor  1,500 (US$386.10) 
  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 87 
 
 
  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 employ ees  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.5 
Page 88  
 
  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 1,000 
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 1,000 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.5 
 Page 89 
 
 
  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 40 
R62 Application for refund, faulty manufacture SAT 40 
R63 Application for refund, damaged etc. goods SAT 40 
R64 Application for refund, goods diminished in value SAT 40 
R65 Application for refund, destroyed, pillaged or lost goods SAT 40 
R67 Application for drawback SAT 40 
R68 Application for drawback  in special cases SAT 40 
 WT/ACC/SPEC/SAM/4/Rev.5 
Page 90  
 
  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.5 
 Page 91 
 
 
  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 0.44 per litre 
2202.1020   Containing other sweetening matter SAT 0.44 per litre 
2202.1090   Other SAT 0.44 per litre 
2202.9000  Other SAT 0.44 per litre 
2203 Beer made from malt:  
2203.0010   Not exceeding 3% by volume of alcohol SAT 2.64 per litre 
2203.1090   Other SAT 2.64 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 5.28 per litre 
2204.2190  Other SAT 6.00 per litre 
2204.2910  Of an Alcohol strength by volume of 15% or less SAT 5.28 per litre 
2204.2990  Other SAT 8.80 per litre 
2204.3000  Other Grape Must SAT 5.28 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 5.28 per litre 
2205.1090  Other SAT 8.80 per litre 
 Other:  
2205.9020  Of an alcohol strength by volume of 15% or less SAT 5.28 per litre 
2205.9090  Other SAT 8.80 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 SAT40 per litre 
2206.0090  Other SAT40 per litre 
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 11 per litre 
2208.2020  Of an alcohol strength  by volume exceeding 30% but not 
 exceeding 57.12% SAT 17.60 per litre 
2208.2090  Of an alcohol strength by volume of 57.12% or higher SAT 35.20 per litre WT/ACC/SPEC/SAM/4/Rev.5 
Page 92  
 
  HS No. Description Excise tax rate 
 Whiskies  
2208.3010  Of an alcohol strength by volume of 30% or less SAT 11 per litre 
2208.3020  Of an alcohol strength  by volume exceeding 30% but not 
 exceeding 57.12% SAT 17.60 per litre 
2208.3090  Of an alcohol strength by volume of 57.12% or higher SAT 35.20 per litre 
 Rum and tafia:  
2208.4010  Of an alcohol strength by volume of 30% or less SAT 11 per litre 
2208.4020  Of an alcohol strength  by volume exceeding 30% but not 
 exceeding 57.12% SAT 17.60 per litre 
2208.4090  Of an alcohol strength by volume of 57.12% or higher SAT 35.20 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 strength  by volume exceeding 30% but not 
 exceeding 57.12% SAT 17.60 per litre 
2208.5090  57.12% or more by volume of alcohol SAT 35.20 per litre 
 Vodka:  
2208.6010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.6020  Of an alcohol strength  by volume exceeding 30% but not 
 exceeding 57.12% SAT 17.60 per litre 
2208.6090  Of an alcohol strength by volume of 57.12% or higher SAT 35.20 per litre 
 Liqueurs and cordials:  
  Liqueurs  
2208.7010  Of an alcohol strength by volume of 30% or less SAT 11 per litre 
2208.7012  Of an alcohol strength  by volume exceeding 30% but not 
 exceeding 57.12% SAT 17.60 per litre 
2208.7019  Of an alcohol strength by volume of 57.12% or higher SAT 35.20 per litre 
  Cordials:  
2208.7021  Of an alcohol strength by volume of 30% or less SAT 11 per litre 
2208.7022  Of an alcohol strength  by volume exceeding 30% but not 
 exceeding 57.12% SAT 17.60 per litre 
2208.7029  Of an alcohol strength by volume of 57.12% or higher SAT 35.20 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 strength  by volume exceeding 30% but not 
 exceeding 57.12% SAT 17.60 per litre 
2208.9099  Of an alcohol strength by volume of 57.12% or higher SAT 35.20 per litre 
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes:  
2402.1000 Cigars, ch eroots and cigarillos, containing tobacco SAT 201 per 1000 sticks 
2402.2000 Cigarettes containing tobacco SAT 201 per 1000 sticks 
2402.9000 Other SAT 201 per 1000 sticks 
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 SAT 214 per kg 
2403.1090  Other  SAT 214 per kg 
2710.1110 Motor spirit SAT 0.46 per litre 
2710.1120 Aviation gasoline SAT 0.28 per litre 
2710.1130 Jet fuel and aviation kerosene  SAT 0.28 per litre 
2710.1140 Other kerosene and white spirit SAT 0.28 per litre 
2710.1150 Distillate fuel SAT 0.45 per litre 
2710.1160 Residual fuel oils SAT 0.45 per litre  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 93 
 
 
  HS No. Description Excise tax rate 
8703.0024 Vehicles of a cylinde r capacity exceeding 2,000 cm3 but not 
exceeding 3,000cm3 20% or SAT 2,400 per 
vehicle 
8703.0025 Vehicles of a cylinde r capacity exceeding 3,000cm3
 20% or SAT 2,400 per 
vehicle 
 WT/ACC/SPEC/SAM/4/Rev.5 
Page 94  
 
  Table 8:  Products Subject to Import Prohibition 
 
Eggs without sell-by date (or best before date or 
expiration date) Relevant goods imported under Headings 04070010, 
04070020, 04070090, 04089900, 04089100, 04081900, 04081100 
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 vide o 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.5 
 Page 95 
 
 
  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.5 
Page 96  
 
  - 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) 
(i) - morphine 
(ii) - morphine - N - oxide  
(iii) - morphine pentavalent nitrogen derivatives  
(iv) - myrophine (myristylbenzylmorphine) 
(v) - nicicodine (6 - nicotinoylcodeine) 
(vi) - nicodicodine (6 - nicotinoyldihydrocodeine) 
(vii) - nicomorphine (3, 6 - dinicotinoylmorphine) 
(viii) - noracymethadol ((±) - alpha - 3 - acetoxy - 6 - methylamino - 4, 4 - 
diphenylheptane) 
(ix) - norcodeine (N - demethylcodeine) 
(x) - 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)  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 97 
 
 
  The isomers of the substances mentioned above in this Schedule whenever the existence of such isomers is 
possible within the specific chemical designation. 
The esters and ethers of the substances mentioned 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.5 
Page 98  
 
  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.5 
 Page 99 
 
 
   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.5 
Page 100  
 
  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.5 
 Page 101 
 
 
  [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.5 
Page 102  
 
  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 Worki ng 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 nego tiations on the accession of Samoa to the 
WTO Agreement,  
 Agree as follows: 
PART I -  GENERAL 
1. Upon entry into force of this Protocol pur suant 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 re ferred to in paragraph [...] 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 commitm ents listed in the Schedules sha ll be implemented as specified in 
the relevant parts of the respective Schedules.  WT/ACC/SPEC/SAM/4/Rev.5 
 Page 103 
 
 
  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. 
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.5 
Page 104  
 
  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)]  
__________