RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/SAM/4/Rev.1 
8 November 2006 
 (06-5371) 
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.1 
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  TABLE OF CONTENTS 
 
I. INTRODUCTION ................................................................................................................... .1 
DOCUMENTATION PROVIDED ......................................................................................................1  
INTRODUCTORY STATEMENTS....................................................................................................1  
II. ECONOMIC POLICIES..........................................................................................................2  
- Monetary and Fiscal Policy..................................................................................................... .2 
- Foreign Exchange and Payments ............................................................................................3  
- Investment Regime.............................................................................................................. ......4  
- State Ownership and Privatization .........................................................................................7  
- Pricing Policies ............................................................................................................... ...........8  
- Competition Policy............................................................................................................. .......9  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ......................................9  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................14  
- Trading Rights ................................................................................................................. .......14  
A. IMPORT REGULATIONS....................................................................................................15  
- Customs tariff................................................................................................................. .........15  
- Other duties and charges....................................................................................................... .16 
- Tariff rate quotas, tariff exemptions.....................................................................................16  
- Fees and charges for services rendered.................................................................................17  
- Application of internal taxes to imports ...............................................................................17  
- Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............18  
- Customs valuation.............................................................................................................. .....20  
- Rules of origin ................................................................................................................ .........21  
- Other customs formalities ...................................................................................................... 21 
- Preshipment inspection ......................................................................................................... .21 
- Anti-dumping, countervailing duties, safeguard regimes ...................................................23  
B. EXPORT REGULATIONS ...................................................................................................23  
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports............................................................................................................... .........23  
- Export rest rictions ............................................................................................................ ......24  
- Export subsidies ............................................................................................................... .......25  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .........................26  
- Industrial policy, including subsidies....................................................................................26  
- Technical barriers to trade, standards and certification.....................................................26  
- Sanitary and phytosanitary measures...................................................................................27  WT/ACC/SPEC/SAM/4/Rev.1 
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  -
 Trade-related investment measures ......................................................................................30  
- State trading entities......................................................................................................... ......30  
- Free zones, special economic areas........................................................................................31  
- Government procurement......................................................................................................32  
- Transit........................................................................................................................ ..............33  
- Agricultural policies.......................................................................................................... ......33  
(a) Imports........................................................................................................................ .............33  
(b) Exports........................................................................................................................ .............33  
(c) Internal policies.............................................................................................................. .........33  
- Trade in ci vil aircraft........................................................................................................ ......34  
- Textiles regime ................................................................................................................ ........34  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................35  
- GENERAL........................................................................................................................ .......35  
- Industrial property protection...............................................................................................35  
- Responsible agencies for policy formulation and implementation .....................................35  
- Participation in international intellectual property agreements ........................................35  
- Application of national and MFN treatment to foreign nationals......................................35  
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING 
PROCEDURES FOR THE ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS ...........................................................................36
 
- Copyright and related rights..................................................................................................3 6 
- Trademarks, including  service marks...................................................................................37  
- Geographical indications, including appellations of origin.................................................37  
- Industrial designs............................................................................................................. .......37  
- Patents........................................................................................................................ ..............38  
- Plant variety protection....................................................................................................... ...39 
- Layout designs of integrated circuits ....................................................................................39  
- Requirements on undisclosed information, including trade secrets and test data............39  
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY 
RIGHTS......................................................................................................................... ..........39  
- ENFORCEMENT...................................................................................................................3 9 
VI. POLICIES AFFECTING TRADE IN SERVICES..............................................................41  
VII. TRANSPARENCY .................................................................................................................46  
- Publication of information on trade......................................................................................46  
- Notifications.................................................................................................................. ...........47  
VIII.  TRADE AGREEMENTS .......................................................................................................47  
CONCLUSIONS .................................................................................................................... ..............49   WT/ACC/SPEC/SAM/4/Rev.1 
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  ANNEX 1 ........................................................................................................................ ......................50  
ANNEX 2 ........................................................................................................................ ......................52   WT/ACC/SPEC/SAM/4/Rev.1 
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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 
under Article XII of the Marrakesh Agreement establis hing the WTO.  The terms of reference and the 
membership of the Working Party are reproduced in document WT/ACC/SAM/1/[Rev.4]. 
2. The Working Party met on 12 March 2002 and … un der the Chairmanship of Mr. Y. Suzuki 
(Japan). 
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, the questions su bmitted by Members on the foreign trade regime of 
Samoa, together with the replies thereto, and ot her information provided by the authorities of Samoa 
(WT/ACC/SAM/2, WT/ACC/SAM/4, WT/ACC/SAM/5, WT/ACC/SAM/6…), 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 markets.  Sa moa's economy heavily relied on a few exported goods 
and exporting markets and had been severely aff ected by the Asian financial crisis and the 
repercussions of the 11 September attacks.  The trad e balance deficit was financed mainly by exports 
of services and remittances from Samo ans living abroad.  Agriculture, which used to be the backbone 
of the economy, had been supplanted by fishery over the past four or five years following the dramatic decline in world prices of Samoa's traditional agricultural exports. 
5. His Government had engaged in a comprehe nsive reform programme to promote the 
development of the private sector.  Measures included a substantial liberalization of tariffs − the 
maximum rate had been brought from 60 per cent down 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; the removal of control over commer cial banks credit ceilings and interest rates; 
a reduction of corporate and income taxes and the elimination of control over the repatriation of 
profits for foreign companies to promote investment; the abolition of the withholding tax on 
dividends; an accelerated depreciation on capital e quipment and commercial buildings; and policies to 
diversify and increase the competitiveness of expor ts through the development of export processing WT/ACC/SPEC/SAM/4/Rev.1 
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  industries and tourism.  The programme was impl emented through a strong partnership with the 
private sector.  Samoa's economic reform plans also aimed at strengthening the agricultural sector 
through more focused farmer-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 members referred to Samoa's least-developed status and would take it into account when establishing Samoa's terms of entry.  
9. The Working Party reviewed the economic polic ies and foreign trade regime of Samoa and 
the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by members of 
the Working Party on the various aspects of Samo a's foreign trade regime, and on the terms and 
conditions of Samoa's accession to the WTO are summarized below in paragraphs 10 to [...]. 
II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy 
10. The representative of Samoa said that the Central Bank of Samoa was responsible for 
formulating and implementing Samoa's monetary po licy.  The main objectives of Samoa's monetary 
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  WT/ACC/SPEC/SAM/4/Rev.1 
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  deposits excluded.  Monetary control was now main ly achieved through the auction of Central Bank 
securities.   
11. Samoa's fiscal policy primarily aimed at mainta ining a strong financial discipline, reforming 
the tariff system, and focusing expenditures on prio rity areas such as health and education.  
Substantial changes in the taxation system had been  introduced in May 1998.  Taxes levied in Samoa 
included the Value Added Goods and Services Tax (VAGST), company income tax, sole trader 
income tax, salary and wages income tax, wit hholding tax, import duties, domestic excise taxes, 
import excise taxes, and other taxes.  For the fiscal year 2005/2006, taxes had accounted for 81.5 per cent of total government revenue, princi pally derived from VAGST (32 per cent), income tax 
(17.5 per cent), import duties (13 per cent), and domes tic excise taxes (12.8 per cent).  Aid and grants 
had amounted to 18.5 per cent of total government revenue.   
- Foreign Exchange and Payments 
12. The representative of Samoa said that Samoa ha d become a Member of the International 
Monetary Fund (IMF) in 1971.  The value of Samo a's currency, the tala, was pegged to a basket 
including the currencies of Samoa's main trading pa rtners (Australia, the European Union, Fiji, New 
Zealand, and the United States,).  The Central Bank could make discreti onary exchange rate 
adjustments against the trade weighted  basket within a limit of two per cent.  At the end of June 2006, 
one tala bought approximately US$0.3531. 
13. Foreign exchange levies had been removed, and in July 2000 the Government had relaxed the 
Exchange Control Policy requirements.  There were  no restrictions on foreign exchange for current 
transactions, and his Government did not intend to  tighten the requirements on such transactions.  
Capital account transactions, however, were subj ect to controls under the Exchange Control 
Regulations.  Controls aimed primarily at preservi ng the country's external reserves.  Overseas 
borrowing and servicing of debt by the private sector had to be approved by the Central Bank.  
Approval was generally granted if the transaction w as considered to benefit the domestic economy.  
Remittance of private capital, profits, and divide nds were normally allowed against documentary 
evidence.  Pursuant to the Exchange Control Re gulations, all resident companies and individuals 
engaged in a business generating fore ign currency earnings were require d to repatriate 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 1999 Exchange Control Regulations. 
The 1999 Exchange Control Regulations were ba sed on the 1984 Central Bank of Samoa Act.  WT/ACC/SPEC/SAM/4/Rev.1 
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  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.  The Working Party took note of this commitment. 
- Investment Regime 
16. The representative of Samoa said that his Government had developed a new investment 
policy strategy in 1999-2000, which aimed at stimula ting investment through liberalization rather than 
incentives.  The 1992/1993 Enterpri ses Incentives and Export Promotion Act had been amended in 
June 1999 to put an end to import duty and income tax exemptions for new i nvestments.  However, 
special privileges granted to five companies, whic h exported 95 per cent of their production, had been 
grandfathered between 29 May 1 995 and 25 June 1999.  Benefits took the form of income tax 
holidays of up to 15 years; a subsequent 25 per cen t tax rate on assessable income; a tax holiday on 
dividends of up to 15 years in the limit of the f unds invested; and a complete exemption from customs 
and excise duties on both imports and exports.  Three of these companies, the Cocoa and Coconut 
Products, Pacific Cashmere and Desico Samoa, ha d ceased all production in February 2004, leaving 
only two companies, Samoa Tropical Products and Yazaki Samoa, benefiting from incentives 
contingent upon export performance.  The benefits granted to these companies were due to expire on 
31 March 2008 and 8 November 2009 respectively.  He confirmed that none of Samoa's incentive 
programmes were contingent upon local content requirements.   
17. Investment incentives in the form of tax holid ays and duty concessions on building materials 
were also provided under the 2003 Hotel Incentives Act.  The Act aimed at attracting investment in the Hotel industry to address the room shortage face d by this industry over the last ten years.  He 
confirmed that none of the incentives provided unde r the Hotel Incentives Act were contingent upon 
local content requirements. 
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  WT/ACC/SPEC/SAM/4/Rev.1 
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  investment was regulated by the 2000 Foreign Investme nt Act.  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 a nd reserved activities.  Reserved activities, i.e. 
activities that could only be carried out by Samoan  nationals, included pub lic transportation buses, 
taxis, vehicles for hire, retail trade and saw milli ng (see Annex to the 2000 Foreign Investment Act).  
These sectors were either part of protection e nvironmental programmes or considered to be 
adequately catered for by local investors.  He not ed that the Restricted List of Activities was under 
review. Restricted activities were activities open to  foreign investors under certain conditions, which 
could include the establishment of a joint vent ure with Samoan nationals, the employment of 
Samoans, the use of overseas investment capital, minimum or maximum limits on foreign investment 
(Article four  of the 2000 Foreign Investment Act) .  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 subject to the same rules and regulations as domestic investors, except for land-related matters.  There were no restri ctions imposed on foreign investors to repatriate 
profits and capital gains, provided they presen ted the required supporting documents and tax 
clearance. 
19. Alterations of the Reserved and Restricted List s had to be approved by the Cabinet.  Any 
party, be it the Government or the private sector, wishing to modify the lists should send a justified 
written request to the Ministry of Commerce, Indus try and Labour.  The Ministry would analyze the 
request, conduct further investigations and pr epare a report, including recommendations, for 
consideration by the Commerce and Industry Devel opment Board (CIDB).  After deliberations, the 
CIDB would report to the Cabinet through the Minister of Commerce, Industry and Labour.  The Cabinet would make the final decision and the Minist ry would consult with the Attorney General to 
introduce the agreed changes. 
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.  In response, the representa tive of Samoa said that the criteria for inclusion and exclusion of a 
business activity in the reserved and restricted lists we re being developed as part of the review of the 
Restricted List of Activities (see paragraph [18] above). 
21. Article 101 of the Constitution provided for three types of land, i.e. customary, freehold and 
public land.  Only Samoan citizens were permitted to own land, with some exceptions.  The first WT/ACC/SPEC/SAM/4/Rev.1 
Page 6  
 
  exception related to the leasing of customary land under the 1965 Alienation of Customary Land Act. 
Customary land was land held in accordance with Sa moan customs and usage.  Pursuant to the 1965 
Alienation of Customary Land Act, the Minister 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 renewable once in the other cases.  Beneficial owners were required 
to use the land in the public inte rest and in accordance with Samoan  customs and usage.  Land leased 
for forestry purposes was subject to the provisi ons of the 1967 Forest Act.  The second exception 
concerned the sale of land under the 1972 Alienation of Freehold Land Act.  The Act regulated the 
alienation of freehold land to non-residents and over seas 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 and subsequently to the Samoa Land Corporation, a 
wholly government-owned corporation.  The Cor poration 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 econom ic viability.  Public land, i.e. government land 
available for disposal, was regulated by the 1989 Lands, Surveys and Environment Act.  Under the 
Act, government land was classified as farm, urban and commercial/industrial land.  The Land Board 
established under the Act was responsible for alienati ng 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 they ran counter to public inter est.  Refusals had to be 
justified in writing.  In the event of expropriation or of a dispute over the terms and conditions of a 
lease, foreign investors enjoyed the same rights as domestic investors.   
22. Measures had also been taken to facilitate the recr uitment of foreign workers.  Pursuant to the 
2004 Immigration Act, 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 would be can celled and the person woul d have to leave the 
country or apply for a new permit to remain in Samoa.  
23. In response to questions, he informed the Working Party that there was currently no 
information available on the volume and value of fo reign direct investment, but his Government was 
working on the establishment of a database.  WT/ACC/SPEC/SAM/4/Rev.1 
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  - State Ownership and Privatization 
24. The representative of Samoa said that his Govern ment held a stake in 27 enterprises in 2006, 
among which 24 were wholly State-owned.  Pub lic utilities had accounted for approximately eight 
per cent of Samoa's GDP in 2003 and other State-owned enterprises for 26 per cent.  Only a negligible 
proportion of exports and not more than five per ce nt of imports were imputable to the activities of 
State-owned enterprises.  Imports by State-owned enterprises were classified as private sector's 
imports.   
25. Samoa's policy aimed at promoting economic grow th through private sector development and 
ensuring that partly or wholly State-owned en terprises operated on normal business considerations.  
Wherever possible, Samoa's Government divest ed 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 re sult, the Government had sold all the shares it held in Rothmans 
Tobacco Co Ltd, Samoa's sole manufacturer of tobacco, now called the British American Tobacco 
Company Ltd, as well as all the remaining shares it he ld in Samoa Breweries.  In addition, all the 
buildings and milling equipment of Samoa Coconut Pr oduct Ltd had been sold to Elan Trading.  The 
company's only remaining asset was the land, which was leased to Elan Trading on a twenty-plus-
twenty year term.  He confirmed that none of th ese enterprises enjoyed an y special privileges.  
Wholly-owned enterprises were to be restructur ed to ensure greater efficiency, before being 
privatized.  He provided a list of enterprises with  State-ownership as of June 2006 in Table 1 and 
details of the privatization programme in Table 2.   The decision to privatize or not the remaining 
State-owned enterprises would be taken on a case-by-case basis.  He added that only few of the remaining State-owned enterprises traded goods, na mely the Agriculture Store Corporation, the 
Computer Services Limited, the Samoa Trust Estates Corporation, Hellaby Samoa, and the Samoa 
Forest Corporation.  None of these enterprises enjoyed any special or exclusive privileges.  Asked 
about the functions of the Agriculture Store Corpor ation, the representative of Samoa explained that 
the Corporation sold and rented tools, equipmen t, feed, seeds, fertilisers, insecticides and other 
supplies used for agricultural purposes.  Th e Corporation was to be privatized.   
26. In response to a specific question, he confirmed that Samoa's privatization programme did not 
operate so as to restrict foreign investment.  The objective of Samoa's Government was, on the 
contrary, to encourage foreign investment.   
27. A new umbrella legislation had been de veloped to strengthen the performance and 
accountability of the enterprises, in which the G overnment would retain a controlling interest, WT/ACC/SPEC/SAM/4/Rev.1 
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  i.e. more than 50 per cent of total shares or the ma jority of votes.  In December 2001, the Parliament 
had passed the Public Bodies (Performance and Acc ountability) Act, which required Public Trading 
Bodies to prepare Corporate Plans (Section 22 of the Act); comply with financial reporting 
requirements (Section 23); and conduct performan ce audits (Section 24).  The Act foresaw the 
dismissal of the Director in the event of poor  performance demonstrated by a performance audit 
(Section 25) and provided for Public Trading Bodi es to register as companies under the Companies 
Act, thereby ensuring that Public Trading Bodies we re covered by the provisions of the Companies 
Act (Section 5).  Pursuant to Section eight of the Ac t, Public Trading Bodies were to aim at the same 
profitability and efficiency as private businesses.  Public Bodies' boards were accountable to the 
shareholding Ministers – the Minister of Finance a nd the Responsible Minister – who were liable to 
the Parliament for the performance of the Public Bodi es.  The Act also strengthened the role of the 
State-Owned Enterprises Monitoring Unit, whic h monitored the performance of State-owned 
enterprises. 
28. To further foster responsible economic and fi nancial management by the Government, the 
1964 Public Money Act had been replaced by the 2 001 Public Finance Management Act, which set 
out a number of accountability requirements aligned w ith the South Pacific Forum's Eight Principles 
of Accountability.  Under the new Act, Public Tr ading 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 position (Section 93); keep proper accounts and records of their 
financial positions and transactions  (Section 103); and submit Perfo rmance and Management reports 
as well as financial statements (Section 104).  Th e 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). 
- Pricing Policies 
29. The representative of Samoa said that price cont rols were imposed on basic grocery products 
of particular importance to low and middle-income families.  Goods subject to price control were 
listed in the 2002 General Price Order. Price contro l took the form of a percentage mark-up (see 
Table 3).  The same percentage mark-up was a pplied to imported and domestically-produced goods, 
with the exception of locally-produ ced biscuits in packages of 5lbs and 10lbs which were subject to a 
percentage mark up of 32.5 per cen t while imported biscuits were not subject to any price control.  
Locally-produced biscuits were cultu rally sensitive; their price was therefore controlled.  Any increase 
in the price of locally made products, such as beer, biscuits, cigarettes, bread, and corned beef, had to 
be approved by the Prices Board.  If approval was granted, a new Order specifying the new  WT/ACC/SPEC/SAM/4/Rev.1 
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  percentage mark-up was issued.  Applications to th e Prices Board had to include a justification for the 
increase sought. 
30. [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.  Samoa woul d also publish the list of any goods and services 
subject to price controls in its Official Gazette (the Savali).  The Working Party took note of this 
commitment.] 
- Competition Policy 
31. The representative of Samoa said that competition policy was regulated by the 1998 Fair 
Trading Act.  Samoa's competition policy 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. 
32. The 1998 Fair Trading Act 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 measure and possi ble future plans to replace price control measures 
by effective competition policies.  The representative  of Samoa replied that price control aimed at 
preventing local distributors – one to three  per village on average – from imposing excessive prices 
on basic goods, which would deeply affect the purch asing power of low and middle-income families.  
The measure would be lifted when compe tition would be considered healthy.   
33. 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  
34. The representative of Samoa said that Samoa had become 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 w as based on the English Westminster model.  The 
current Head of State held his function for life, but future Head of States would be elected by the Legislative Assembly for a five-year term.  In the absence or unavailability of the Head of State, his WT/ACC/SPEC/SAM/4/Rev.1 
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  functions were taken up by the C ouncil of Deputies, consisting of three members elected by the 
Legislative Assembly.  
35. 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 Ca binet was summoned by the Prime Minister or, in 
his absence, by any Minister appointed on his beha lf.  The Cabinet could designate one or more 
persons to report to the Cabinet on government administ ration, legislative, or general interest issues. 
36. Legislative powers were exercised by the Legislative Assembly, composed of 49 members 
elected for five years by universal suffrage.  Forty-seven seats were reserved for "matai", 
i.e. customary chiefs or heads of  families representing the territorial  constituencies.  The two others 
were held by representatives of individual voters w ithout a chiefly title.  The Legislative Assembly 
elected two of its members to act as Speaker a nd Deputy Speaker.  The Speaker presided over the 
Assembly sittings.  The Head of State and the Le gislative Assembly constituted the Parliament, which 
was empowered to adopt laws.  Pursuant to the C onstitution and the Standing Order of the Legislative 
Assembly, any Member of the Parliament coul d introduce a bill, a motion or a petition to the 
Assembly.  Proposals of legislative changes were in itiated by officials following consultations with 
stakeholders, including the private sector, and submit ted 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 th e fiscal and legal implications of the measure, and then tabled in 
Parliament after approval.  Following the second read ing, the bill was submitted to a Parliamentary 
Select Committee made up of Government and oppos ition members of the Parliament, which reported 
back to the Parliament.  It became an Act of Pa rliament after having been passed a third time by the 
majority of the Parliament's members and approved by  the Head of State.  Acts of Parliament came 
into force upon assent of the Head of State or, in the event administrative ad justments were needed 
prior to enactment, at a time set by the Sponsoring Minister.  Enacted legislation was published in the 
Samoa Gazette (Savali).  Adoption of Orders, regul ations, and by-laws only required approval of the 
Cabinet and the Head of State. 
37. 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.1 
 Page 11 
 
 
  Commission, which consisted of the Chief Justice acting as President, the Attorney General – or in 
his/her absence the Chairman of the Public Serv ice Commission, and another person designated by 
the Minister of Justice.  Non-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 from the 
Supreme Court were final.  The Supreme Court ha d an appellate function an d dealt with civil and 
criminal cases for which sanctions foreseen by th e law did not exceed SAT 10,000 or seven years of 
imprisonment in the case of criminal charges.  Crim inal and civil cases of minor gravity fell under the 
responsibility of the District Court.  Commercial cases against the national administration could be 
brought before the Supreme Court by both Samoan nationals and foreigners.  Foreign individuals and 
companies could engage in civil proceedings in e ither the Supreme Court or the District Court and 
lodge appeals to the Court of Appeal.  Disputes c oncerning valuation, seizures, and forfeiture were 
settled by the Minister of Finance or the Head of State.  All other cases were dealt with through the 
judicial system. 
38. The Constitution and the Declaratory Judgements Act of 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 of 1974.  Administrative decisions could be challenged for 
breach of the Common Law rules or failure to act fairly.  The Court could order writs of habeas 
corpus, mandamus, certiorari, and prohibition, and issue injunctions and declaratory judgements.  
Foreign companies without a registered office in Samo a and appealing to local courts were required to 
pay security costs.   
39. Samoan nationals and foreigners could also file  a complaint about an administrative decision 
or act to the Ombudsman.  The Ombudsman was an i ndependent authority appointed by the Head of 
State on the recommendation of the Legislative Assembly for a three-year period.  There was no specific qualification requirement.  The Ombudsman could not be a Parliament member and the 
approval of the Prime Minister was required for him/ her to hold any other office.  He/she could be 
removed or suspended for reasons of disability, bank ruptcy, neglect of duty, or misconduct.  He/she 
reported back directly to the Parliament.  Samoa's first Ombudsman had been a foreigner. 
40. Pursuant to the Ombudsman Act of 1988, cases brought to the Ombudsman could not be 
challenged before a court simultaneously.  Decision s taken by a trustee within the meaning of the 
Trustee Act of 1975 or any person acting as legal ad viser to the Ombudsman or the Government could 
not be brought to the Ombudsman.  The Ombudsman w as required to take up any investigation before 
him/her, except in the case of decisions known by th e complainant for more than 12 months, when the 
subject matter was trivial, or when the complainant did not have a sufficient personal interest in the WT/ACC/SPEC/SAM/4/Rev.1 
Page 12  
 
  subject matter.  The Ombudsman could refuse to inv estigate a matter further if, in the course of the 
investigation, it appeared that under the law or ex isting administrative practice there was an adequate 
remedy or right of appeal other than the right to  petition Parliament, or if any further investigation 
was considered unnecessary.  In case of refusal to  investigate a complaint, the Ombudsman was 
required to inform the complainant – but there was no obligation to justify the refusal.  The 
Ombudsman could, for the purposes of the investiga tion before him, summon any person to provide 
information and produce documents, except for pe rsons bound by secrecy and non-disclosure – unless 
the information related only to the complainant and the latter had agreed in writing to the submission 
of such information.  Every investigation by the Ombudsman was deemed to be a judicial proceeding 
within the meaning of Section 36 of the 1961 Crimes Ordinance.  However, pursuant to the 
Ombudsman Act, the Ombudsman could not mediate or adjudicate.  He/she could only express 
opinions and make recommendations to the Departme nt or organization having taken the contested 
decision.  In his/her report, the Ombudsman could re quest the relevant Department or organization to 
notify him, within a specific time period, of the step s taken to give effect to his/her recommendations.  
The Ombudsman was required to send a copy of his/ her report and recommendations to the Minister 
responsible for the given Department  or organization and to inform the complainant of the results of 
his/her investigation.  If, within a reasonable tim e period, the relevant Department or body had not 
taken any action, the Ombudsman could send a copy  of his/her report and recommendations to the 
Prime Minister and report to Parliament.  The Om budsman was not required to publish his reports. 
41. [The representative of Samoa confirmed that from the date of its accession, Samoa would 
give foreign and domestic importers and exporters the right to appeal administrative action relating to 
matters subject to WTO provisions in full conform ity with WTO obligations, including Article X:3(b) 
of the GATT 1994.  The Working Party took note of this commitment.] 
42. 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 WTO Working Committee.  
The Ministry of Commerce, Industry and Labour w as in charge of intellectual property matters, 
investment promotion, competition and fair trading,  price control, industrial development, companies  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 13 
 
 
  registration and labour-related activities.  Followi ng the dismantlement of the Inter-Departmental 
Committee (IDC) in 2003, trade-related policies we re developed through the Commerce and Industry 
Development Board, which brought together repres entatives of relevant ministries and the private 
sector.  A National Trade Policy Committee would soon be established to take over the functions of 
the former IDC, with a particular focus on foreign trade. 
43. The Government of Samoa had undertaken a reform of the public sector to improve 
transparency, accountability, and predictability in administrative and decision-making procedures.  
The Public Service Commission (PSC) advised it in its task.  On 11 December 2001, the Government 
had adopted amendments to the 1977 Public Serv ice Act concerning disciplinary action, probation, 
appeals, and grievances, and furt her changes on values, principals, and Code of Conduct had been 
introduced after approval by the PSC Committee.  The number of Departments had been reduced 
from 28 to 13, new recruitment and selection procedures introduced, and a number of human 
resources management functions delegated to De partments, including recruitment, selection, 
grievance management, and working conditions.  Ot her functions, such as remuneration, structures, 
induction, and capacity building would be transferre d during the final phase of the reform project.  
Departments had developed Corpor ate and Management Plans and were establishing client service 
charters.  Departments' budgets were screened by the PSC and the Treasury and their performance 
evaluated in light of the Corporate Plans.   
44. In reply to a question concerning the powers of the Matai to develop po licies, regulations, and 
practices at the territorial constituency level, the representative of Samoa explained that the 1990 
Village Fono Act gave the "village fono" – or Council – authority ove r village matters relating to law 
order, and social and health issues.  Pursuant to  the Internal Affairs Act of 1995, the village council 
could recommend the adoption of by-laws and regulati ons to the Minister of Internal Affairs through 
its appointed mayor.  The mayor was in direct c ontact with the Ministry of Women, Community and 
Social Development.  
45. 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.   
46. 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 WT/ACC/SPEC/SAM/4/Rev.1 
Page 14  
 
  by the Parliament and after assent of the Head of State.  The Office of the Attorney General would 
prepare a draft Bill following instructions from the res ponsible Ministry, in this case the Ministry of 
Foreign Affairs and Trade.  Following a consulta tion process, the Bill would be presented by the 
responsible Minister to the Cabinet for examina tion and comments and, once approved, forwarded to 
Parliament.  Once enacted by Parliament − after three readings − and after assent of the Head of State, 
the Bill would become part of Samoa's enacted la ws.  Three to four months were necessary to 
complete this process.  
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
47. The representative of Samoa said that the 1998 Business Licence Act 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$77.68) per business activity for individual tr aders and SAT 500 (US$176.55) 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 1997, 400 business licenses ha d been granted, mainly for 
commerce (207), transport and communication (91), finance and business services (26), and construction (21).   
48. To obtain a business licence, traders were requ ested to send an app lication letter to the 
Ministry for Revenue (MOR), along with regist ration documents from the Companies' Registry 
established within the Ministry of Commerce, I ndustry and Labour – Memorandum of Association 
and Articles of Association – a nd photographs of the major shareholders.  Overseas registered 
businesses were required to attach a Certificate of Incorporation to their application, and companies with foreign shareholding a foreign investment certif icate.  Business licenses were delivered after an 
interview with  officials from the Ministry for Revenue.  Pursuant to  the 1998 Business Licence Act, 
business licenses could only be rejected if the bus iness or economic activity was prohibited under the 
Act or the application did not comply with the provi sions of the Act.  He confirmed that domestic and 
foreign businesses were subject to the same procedures and that there were no discriminatory fees nor 
requirements that would prevent firms or individuals from importing or exporting.  
49. In addition to normal business licenses, activity licenses were required to trade in narcotics 
and liquor.  Pursuant to the 1967 Narcotics Act, only holders of a specific licence were allowed to 
import narcotics.  He noted that narcotics were not produced in Samo a.  Most narcotics were imported  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 15 
 
 
  by the National Hospital.  The licensing requirement had been introduced to control and monitor trade 
in these products.  Licence holders, including register ed pharmacists, doctors, veterinary surgeons and 
the National Hospital, importing restricted narcotic s were required to pay an annual licence fee of 
SAT 40.  He provided a list of narcotics for which an activity licence was required in document WT/ACC/SAM/5/Add.1.  As for liquor – any bevera ge containing more than two parts per cent of 
proof spirit, activity licensing had been instituted 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 stor es had to seek permission to sell liquor from their 
village council.  Licenses to import liquor were neither restricted in number nor subject to specific criteria, but two different licenses were needed, one to  buy and sell liquor and one to import it.  In the 
case of domestic liquor, both a licence to produce and a licence to buy and sell were required.  
Licenses were valid for one year.  Licence fees to produce, purchase, sell and import liquor are 
presented in Table 4.  He confirmed that re tailers did not need a second licence to import. 
50. Importers did not need to be residents, but they were required to hold a business licence.  
Both foreign and domestic firms, including sole pr oprietors registered but not invested in Samoa, 
could be import agents for the delivery of imported goods and importers of record.  In response to a 
specific question, the representative of Samoa confirme d that foreign exporters could be importers of 
record without having a business or a business licence in Samoa. 
51. [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 four  of th e GATT 1994 and that it would implement such laws 
and regulations in full conformity with its oblig ations.  The Working Party took note of this 
commitment.] 
A. IMPORT REGULATIONS  
- Customs tariff 
52. The representative of Samoa said that Samoa had been using the Harmonized System 
Nomenclature since 1997.  Samoa's tariff classifica tion conformed with the HS 96 nomenclature at 
the six-digit level.  Samoa would grant tariff preferences to members of the Pacific Island Countries 
Trade Agreement (PICTA) as of 1 January 2008 (see  paragraph [174]).  Imports from other countries 
were subject to a single set of tariff rates.  His G overnment had recently redu ced the range of applied 
rates from 60-0 per cent to 20-0 per cent.  All rates were ad valorem,  except for waters, including WT/ACC/SPEC/SAM/4/Rev.1 
Page 16  
 
  mineral waters and aerated waters, containing adde d 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. 
53. 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 ex cise taxes (160 per cent, or SAT 129.02 per kilo 
or 1,000 sticks) on cigarettes.  The excise tax rate  applied on cigarettes was the highest excise tax rate 
in Samoa. 
54. Samoa's commitments on bound tariffs are cont ained in the Schedule of Concessions and 
Commitments on Goods (document WT/ACC/SAM/…/Add. 1) annexed to Samoa's draft Protocol of 
Accession to the WTO. 
- Other duties and charges 
55. 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.   
56. [The representative of Samoa confirmed that Samoa would bind other duties and charges at 
zero in its Schedule of Concessions and Commitment s.  The Working Party took note of this 
commitment.] 
- Tariff rate quotas, tariff exemptions 
57. 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 concentrates and premixes.  A preferential rate was applied 
on fishing gear imported for fishing purposes.  In ad dition, Samoa accorded tariff exemptions to some 
exporting enterprises grandfathered under the Ente rprises Incentives Schemes (see paragraph [16]); 
temporary imports subject to Section 164 of the Customs Act; re-exports of ex-bonded storage; goods  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 17 
 
 
  in transit; and imports of raw materials used in the production of ex ported goods under the Duty 
Suspension Scheme.  Grandfathered tariff exemptions  had amounted to 1.77 per cent of Samoa's total 
imports in 2001.  All exemptions were applied on a MFN basis.  
58. [The representative of Samoa confirmed that upon Samoa's accession to the WTO, any tariff 
quotas and tariff exemptions would only be implemented in confor mity with the relevant WTO 
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 
59. 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.   
60. A Member noted that some of the fees listed in  Table 5 appeared to be based on the value of 
the product, which was inconsistent with Article V III of the GATT 1994.  This Member asked Samoa 
to modify these fees to bring them into compliance with WTO rules.  In response, the representative 
of Samoa 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. 
61. [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 
GATT 1994.  From the date of accession, Samoa woul d 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 a nd charges, revenues collected and their use, would 
be provided to WTO Members on request.  The Wo rking Party took note of these commitments.] 
- Application of internal taxes to imports 
62. 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 of 1992/1993.  All businesses were required 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$29, 213) and primary producers were exempted from 
VAGST.   WT/ACC/SPEC/SAM/4/Rev.1 
Page 18  
 
  63. A Member noted that the exemption granted to  primary producers was inconsistent with 
Article III of the GATT 1994.  This Member invite d Samoa to either introduce a parallel exemption 
for imports of similar products or set a thres hold for the registration of these small producers − rather 
than exempting their produce.  Samoa was also asked to clarify how the exemption of primary 
producers was managed given that the VAGST was levied on goods rather than on producers.  The representative of Samoa replied that Samoa ha d no company produci ng primary products.  
Beneficiaries were small, low income producers w ho sold only a small portion of their production on 
local markets, the rest being used for their own c onsumption.  Their annual turnover was very small.  
Samoa had already removed support previously availa ble to them and did not wish to risk reducing 
further the already limited revenues of these producer s.  In addition, the levy of VAGST on these 
producers would prove to be very difficult.  Ex emption of small producers was, he understood, a 
common practice in WTO Members. 
64. Samoa also levied excise tax es in accordance with the Excise Tax (Domestic Administration) 
Act and the Excise Tax Rates Act of 1984, bot h amended in 1998; and the Excise Tax (Import 
Administration) Act of 1984.  Products subject to excise taxes included tobacco; alcohol; passenger 
motor cars with an engine capacity of more than  2000 cc; and motor spirits and automotive diesel 
fuel.  The excise tax on domestic appliances had been eliminated in May 1998.  Tax rates, which were 
identical for imported and domestically produced goods, were specific or mixed.  The ad valorem  
elements of the rates were applied on the ex-fact ory price for domestic goods and the CIF price plus 
any duty for imported goods.  A list of the products su bject to excise taxes is reproduced in Table 6. 
65. In response to a Member who noted that Samo a's legislation referred to "import" and 
"domestic" excise taxes, and sought clarification about  the unified application of excise taxes, the 
representative of Samoa confirmed that excise ta xes on imported and domestic goods, historically 
dealt with independently, had been unified and that  all domestic taxes in Samoa, including excise 
taxes, were applied on an MFN and national treatment  basis, in accordance with Article III:1 and two 
of GATT 1994.  He added that his Government was ready to modify the legislation to avoid any 
confusion.  He confirmed that no other duties or charges were being levied besides customs duties, 
customs fees, VAGST, and excise taxes. 
- Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
66. The representative of Samoa said that pursuant to Section 49(3) and 49(4) of the 
1977 Customs Act, the Head of State could prohibi t the importation of goods into Samoa to defend 
the public interest, protect revenue, ensure the effi cient administration of the Customs Act, prevent 
fraud and infectious diseases within the meaning of the 1959 Health Ordinance, and impede the entry  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 19 
 
 
  of goods whose sale in Samoa would be an offence against the law.  Prohibitions could be general, 
specific, absolute or conditional.  Conditions coul d 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, and of pornogra phic articles, publications, films, and video in 
order to protect public morals.  The importation of  arms and ammunition, right hand drive cars, motor 
vehicles over eight years old, and pesticides was restricted for the protection of human health and life 
and subject to licensing.  None of these goods were produced locally.  The list of items restricted or 
prohibited from importation could be extended for reasons of national security or interest in 
accordance with Section 49 of the 1977 Customs Act.   He further noted that the importation of some 
plants and food stuff was also prohibited under Samoa's SPS regulations (see section on SPS).   
67. Pursuant to the 1960 Arms Ordinance, licen ce fees for the importation of arms and 
ammunition amounted to SAT 200 a year for companies and SAT 50 per import for individuals.  To 
ensure traffic safety, the importation of right hand  drive cars and motor vehicles over eight years old 
had been banned as of 2003.  As for pesticides, th eir importation, storage and use was regulated by the 
Ministry of Agriculture and Fisheries pursuan t to the 1989 Agriculture, Forests and Fisheries 
Amendment Act.  All pesticides had to be register ed before an import licence could be delivered.  
This measure aimed at monitoring the importation of pesticides and at protecting the environment 
from hazardous/banned substances and chemicals.  The registration fee amounted to SAT 300 plus 
VAGST.  The licence fee depended on the type of  pesticide and quantity to be imported.   
68. Restrictions could also be imposed on goods having a negative impact on the environment 
pursuant to the 1989 Lands and Environment Act 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 ODSs – mainly CFCs – and methyl chloride, whose consumption was to be phased out 
by 2010 and 2015 respectively. 
69. A Member was of the view that the import li cence fee imposed on pesticides did not reflect 
the cost for services rendered as the fee varied ac cording to the type of pesticides and quantity 
imported.  This Member considered this fee incons istent with the provisions of Article VIII of the 
GATT 1994.  In response, the representative of Samoa said that the fees had been set so as to control 
the harmful effects of pesticides on the environment in accordance with the "polluter pays" principle.  
He noted that pesticides were not produced in Sa moa and that there would not be any such production 
in the foreseeable future.  Import licensing of pestic ides only aimed at regulating the use of pesticides. WT/ACC/SPEC/SAM/4/Rev.1 
Page 20  
 
  70. 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 Agreemen t.  The legal authority of the Government of 
Samoa to restrict or prohibit importation of goods  into Samoa 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 Procedures, Safeguards, and Technical 
Barriers to Trade; and the Unders tanding on Balance of Payments Pr ovisions of the GATT 1994.  [He 
further confirmed that Samoa's licensing system for pesticides would be applied in conformity with 
WTO rules as from the date of accession.]  The Working Party took note of these commitments. 
- Customs valuation 
71. The representative of Samoa said that his G overnment had amended the 1977 Customs Act in 
1998 to move from the Brussels Definition of Value system to a valuation system based on the WTO 
Customs Valuation Agreement.  The ASYCUDA syst em had been introduced with the help of donors 
− this system was designed to facilitate trade; it r ecorded specific transactions but did not generate 
specific prices for customs valuation purposes −and customs procedures had been simplified through 
computerization and the introduction of a single doc ument for customs clearan ce.  However, the 1998 
Customs Amendment Act and Regulations needed  to be reviewed and current WTO customs 
valuation provisions included in the Customs Pr incipal Act to ensure full conformity with WTO 
requirements and provide for better transparency  and accountability.  A new Customs Act was being 
drafted, but additional technical assistance was needed to introduce the necessary legislative and 
institutional changes and train personnel.  The draft w as currently with the Attorney's General Office.  
He proposed that Samoa would complete the wo rk to conform with the requirements of the 
Agreements on the Implementation of Article V II of the GATT 1994 in accordance with the action 
plan reproduced in Table 7.  
72. In response to a specific question concerni ng the Interpretative Notes to the Customs 
Valuation Agreement, the representative of Samoa said  that he was not in a position to specify yet 
whether the Interpretative Notes, wh ich were an integral part of th e Agreement, would be included in 
the text of the law itself.  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 21 
 
 
  - Rules of origin 
73. A Member was of the view that Samoa should implement the Agreement on Rules of Origin 
from the date of accession.  This Member enquired a bout Samoa's plans to establish rules of origin.  
Samoa was invited to confirm that any legislation introduced would be in conformity with the WTO 
Agreement on Rules of Origin and incorporate th e requirements of Article 2(h) and Annex II, 
paragraph 3(d), which require WTO Members to pr ovide, upon request and prior to the time of 
importation, an assessment of the origin of the import and outline the terms under which it would be 
provided.  Members sought a commitment from Samoa that it would notify any regulation on rules of origin before applying any trade remedy measure re quiring the determination of the origin of imports 
for either preferential or non-preferential trade. 
74. In reply, the representative of Samoa said that  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.  Samoa had no non-preferential rules of 
origin.   
75. [The representative of Samoa confirmed that, from the date of accession, Samoa's preferential 
and non-preferential rules of origin would fully co mply with the WTO Agreement on Rules of Origin, 
including the provisions of Article 2(h) and Annex II , paragraph 3(d) of the Agreement, i.e., that for 
non-preferential and preferential rules of origin, respectively, the customs authority would accept 
requests from an exporter, importer or any person w ith a justifiable cause for an assessment of the 
origin of the import.  The Working Party took note of this commitment.] 
- Other customs formalities 
76. The representative of Samoa said that Sa moa was not a party to the World Customs 
Organization.  Its customs formalities were based on international practice as provided for in the 
Kyoto Convention.  Samoa did not require any sort of certification or customs documentation by consular officials in the country of export.  
- Preshipment inspection 
77. 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 that Samoa undertake a commitment indicating that if  such services should be employed in the future, WT/ACC/SPEC/SAM/4/Rev.1 
Page 22  
 
  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 right of 
appeal to the Government.   
78. Samoa confirmed its willingness to accept a comm itment that if such services should be 
employed in the future, Samoa would conform to  the WTO provisions relevant to preshipment 
inspection activities, including the Agre ement on Preshipment Inspection, which inter  alia , obliged 
WTO Members to ensure that preshipment inspec tion activities, if used, were carried out in 
accordance with its provisions.  It was Samoa's unde rstanding that WTO Members had negotiated this 
Agreement because preshipment inspection entities were not government bodies.  Members had 
agreed that a specific set of rul es was needed to govern the activiti es of PSI entities.  It had been 
considered inappropriate, for example, to include a provision in the Agreement applying the rules on 
fees and charges for services rendered accepted by governments in Article VIII of GATT 1994 to PSI 
entities.  Article VIII was interpreted to allow governments to charge costs corresponding to the 
services rendered, e.g. costs of processing documents, a nd not fixed costs, e.g. the cost of buildings 
and maintaining customs posts.  However, PSI entitie s were private companies that had to cover their 
total costs and make a reasonable profit.  The foot note to Article 20 of the Agreement on PSI laid 
down the obligations of user Members with respect to the services of PSI entities in connection with 
customs valuation.  He added that other specific ru les set out in the Agreement were the obligation for 
user Members to ensure that PSI  entities established appeal procedures and provided for independent 
review, consultation and dis pute settlement procedures. 
79. The representative of Samoa confirmed that if a pre-shipment inspection system would be 
introduced in the future, it would be temporary.  [The Government of Samoa would comply fully with 
the WTO provisions relevant to preshipment in spection activities, including the Agreement on 
Preshipment Inspection.] [The Government of Samo a would take responsibility to ensure that the 
operations of any preshipment inspection companies it retained would meet the requirements of the 
WTO Agreements, in particular the Agreements  on Preshipment Inspection, Import Licensing 
Procedures, Customs Valuation, Sanitary and Ph ytosanitary Measures and Technical Barriers to 
Trade.  He further confirmed that charges and fees  applied by such companies would be consistent 
with Article VIII of GATT 1994, and that such system would comply with the due process and 
transparency requirements of the WTO Agreements , in particular Article X of GATT 1994, and the 
Agreement on the Implementation of Article VII of GATT 1994.]  The Working Party took note of 
these commitments.  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 23 
 
 
  - Anti-dumping, countervailing duties, safeguard regimes 
80. 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 nine of 
the Customs Tariff Act of 1975, but were not cons istent with the WTO Anti-Dumping Agreement.  
He noted that these provisions  had never been implemented − Samoa did not have the financial nor 
human capacity to use trade remedy measures − and that Samoa had no intention to use them.  
81. Several Members expressed concern over the non-c onformity of Section nine of the Customs 
Tariff Act of 1975 with the WTO Anti-Dumping Agre ement and Samoa's statement that, given the 
difficulty for a small country like Samoa to use WT O trade remedy provisions, tariff flexibility would 
be used if necessary to provide protection.  These Members invited Samoa to repeal or review the part 
of its anti-dumping legislation that was inconsistent  with WTO rules.  In reply, the representative of 
Samoa said that a new Customs Tariff Act was being drafted, which would bring Samoa's legislation 
into conformity with WTO rules.   
82. 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 
83. 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 f.o.b. value of their exports to the Central Bank for statistical purposes prior to WT/ACC/SPEC/SAM/4/Rev.1 
Page 24  
 
  exportation.  A Customs Department Export Entry Form and an Export Form E, available at the 
Central Bank, had to be completed in four copi es and presented for certification to the Central Bank 
prior to shipment. 
- Export restrictions 
84. The representative of Samoa said that Samoa pr ohibited the exportation of raw logs and live 
coral and restricted Samoan antiquities and birds ex ports.  Samoa did not impose measures, such as 
minimum export prices, voluntary export restri ctions, and orderly marketing arrangements.  
85. Exports of raw logs were prohibited pursuant to the 1990 Order Prohibiting the Export of 
Logs and the 1997 Customs Act.  Prohibition of raw logs exports had been introduced following the 
two cyclones of 1990 and 1991 and aimed at restricti ng logging to avoid further soil erosion and water 
run-off.  The measure was necessary for the conser vation of Samoa's few remaining forest areas and 
reforestation as other methods of control were open 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 of  1967 and the draft Forest Resource Policy, and 
national standards for logging were set out in th e Code of Logging Practice (COLP).  Under the 1967 
Forest Act, 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.  
86. Exportation of live coral was prohibited pursuant to Sections 119 and 120 of the 1989 Land, 
Surveys and Environment Act.  The measure aime d 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-term sustainability of Samoa's fishery 
resources.  The ban was implemented in parallel w ith village fishery resource management plans to 
revitalize Samoa's inshore resources and legislation on illegal fishing practices.  Extraction of any sea 
product was controlled.  Removal of live coral was s ubject to Minister's approval.  Infringers incurred 
conviction or a fine of up to SAT 5,000 (Section 122).  The Minister's decision took into account the 
environmental impact of coral removal.  Consent wa s mainly granted for export of coral for scientific 
research, not commercial purposes.  Given the state of Samoa's coral reefs, the commercial exportation of coral was unlikely to be authorized in the future.    WT/ACC/SPEC/SAM/4/Rev.1 
 Page 25 
 
 
  87. Pursuant to the Samoan Antiquities Ordinance of  1954, exportation of Samoan antiquities had 
to be approved by the Head of State, who could ac quire them subject to the payment of an adequate 
compensation.  Samoan antiquities exported without approval could be seized by customs officials.  
As for birds, their export was restricted for envir onmental reasons and subject to authorization by the 
Minister of Agriculture in accordance with the Wild  Animals Regulations of 1993.  This measure was 
implemented in parallel with prohibitions on local  hunting and collection of protected species.  
- Export subsidies 
88. The representative of Samoa said that Samoa di d not apply any prohib ited subsidies.  His 
Government had abolished the Export Financing Facility on 31 December 1997, as part of the 
liberalization of the financial system and in line with the 1994 Central Bank of Samoa Act − the 
Export Financing Facility offered a three  per cent marg in of interest rate on loans to finance exports; 
under the Facility, commercial banks could offer loans at an interest of nine per cent instead of 
12 per cent as per normal interest rate.  Local banks made financing available to exporters at market 
interest rates and the Government did not prov ide any kind of support to Samoa's exporters. 
89. Samoa operated an import duty drawback scheme administered by the Customs Department. 
Duty drawback was regulated by the Customs Act 1977, Sections 166-168, and the 1986 Customs 
Regulations – Regulations 68-71 –, and subject to  strict compliance requirements, including prior 
notification, inspection/examination, shipment and ex port certification, entry, and claim.  To prevent 
claims on products sold on the domestic market, Sa moa's duty drawback regulations provided for 
inspection and certification of shipments at the time  of export before clearance of the claim for duty 
drawback.  Penalties for violation of duty drawback regulations were laid down in the Customs Law.  
90. [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 three  of the Agreement on Subsidies and Countervailing Measures, and would 
not introduce such prohibited subsidies from the day of accession.] [The representative of Samoa 
confirmed that from the date of accession, Samo a would conform to all the provisions of the 
Agreement on Subsidies and Countervailing Measures,  including Article 27:2.]  The Working Party 
took note of this commitment.  WT/ACC/SPEC/SAM/4/Rev.1 
Page 26  
 
  C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
- Industrial policy, including subsidies 
91. The representative of Samoa said that Samoa's industrial policy aimed at stimulating private 
sector competition and domestic and foreign invest ment through liberalization.  Apart from the 
incentives granted to the firms grandfathered under the Enterprise Incentive Sc heme or located in 
Samoa's free zones, Samoa's legislation did not provide for any other benefit.  No public sector 
enterprises were entitled to subsidies or preferred credit arrangements. 
92. [The representative of Samoa confirmed that an y programmes that granted subsidies would be 
administered in line with the Agreement on Su bsidies and Countervailing Measures and that all 
necessary information on notifiable programmes woul d be notified to the Committee on Subsidies and 
Countervailing Measures 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 
93. The representative of Samoa said that Samoa did not have nor intend to put in place a 
comprehensive regime for standards and technical regulations.  Samoa did not apply any mandatory 
standards or technical regulations.  It had not concluded any bilateral or  multilateral agreements 
related to standards and was not a signatory to any mutual recognition agreements/arrangements of 
conformity assessment procedures. 
94. A Member was of the view that Samoa's requirement that pesticides be labelled according to 
the World Health Organization recommended classi fications by the degree of hazard fell under the 
provisions of the TBT Agreement.  This Member also noted that environmental measures applied 
under the Samoan Lands and Environment Act of 1989 could possibly be covered both by the TBT 
and SPS Agreements and that the Fair Trading Ac t, Fair Trading Labelling Act and Pharmaceutical 
Drugs Regulations could include t echnical regulations and standards.   Samoa was invited to ensure 
that any instrument pertaining to technical regula tions and mandatory standa rds was consistent with 
the requirements of the TBT and SPS Agreements an d that standards and technical regulations, where 
relevant, were applied in accordance with the TBT Agreement.  In reply, the representative of Samoa 
said that the Fair Trading Act provided for the possi bility to develop regulati ons on product safety and 
quality standards for any specific kind of goods (appr oved standards).  However, Samoa did not have 
the sufficient human and material resources to introdu ce and enforce technical regulations.  Therefore, 
Samoa did not have any approved standards, with the exception of the pesticide labelling requirement  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 27 
 
 
  which was based on international standards.  He confirmed that, if introduced, approved standards 
would conform to the requirements of the Agreement on Technical Barriers to Trade. 
95. 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 and 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 labeling requirements, these would be applied equally to imported and 
domestic goods; would not be used to restrict imports nor applied in an arbitrary manner, in a way that 
would discriminate between supplier countries where the same conditions applied or as a disguised 
restriction to international trade; that certification requirements would be administered in a transparent 
and expeditious manner; and that Samoa would be willing to consult with WTO Members concerning 
the effect of these requirements on their trade with a view to resolving specific problems. 
96. [The representative of Samoa stated that Sa moa would establish an enquiry point as soon as 
possible within the Ministry of Commerce, Industr y and Labour, responsible fo r answering all enquiry 
and notifications as provided in the Agreement on T echnical Barriers to Trade.  Samoa would ensure 
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, including the publication or posting on a website of 
draft technical regulations and conformity assessment requirements for review and comment at least 
90 days prior to implementation.  Samoa would ensure  the full conformity of any such legislation with 
the Agreement on Technical Barriers to Trade.  Th e Working Party took note of these commitments.] 
- Sanitary and phytosanitary measures  
97. The representative of Samoa said that Samoa' s existing sanitary and phytosanitary measures 
were applied and regulated by the Agriculture, Fore sts and Fisheries Ordinance of 1959; the Plants 
and Soils Importation (Disease Control) Ordina nce of 1950 and Regulations of 1951; and the 
Guidelines for Pesticide Registration and Import Permits  of 1991, all administered by the Ministry of 
Agriculture, Forests, Fisheries and Meteorology; and the Food and Drugs Act of 1967, administered 
by the Health Department. 
98. Samoa was a member of the CODEX Alimentarius Commission and the Pacific Plant 
Protection Organization.  Its interests in the Inte rnational Office for Epizootics and the International 
Plant Protection Convention were represented thr ough the South Pacific Community and the FAO.  WT/ACC/SPEC/SAM/4/Rev.1 
Page 28  
 
  Samoa's SPS measures were based on the informat ion provided by the South Pacific Community, 
which collected pest data from rele vant international organizations. 
99. Plants prohibited from importa tion included all fresh fruit, sensitive vegetables, and seeds 
covered with pulp imported from areas where harm ful fruit flies was known to exist (other than 
Bactrocera xanthodes and psidii); coconut plants and parts thereof; pineapple and related plants from 
Fiji and areas not covered by the South Pacific Co mmission; rice plants and parts thereof, except 
milled for human consump tion; citrus related plants or parts thereof, except from areas free from 
citrus canker (Xanthomonas  citri ); cacao plants and parts thereo f from areas exposed to Witch's 
Broom Disease (Morasmium  fernicious ) or Swollen Shoot Virus; rubber plants and parts thereof from 
areas exposed to the American leaf disease (Dothiella ulei ), and imported from other areas in the form 
of seed or budwood only; plants of the genus Musa  (bananas or related plants) from areas exposed to 
the Panama disease (Fusarium  oxisporum  var. cubense ) or Banchytop Virus Disease; sugar-cane 
plants or parts thereof; coffee plants from areas exposed to the Blackwood disease (Thielaviopsis  
Neocaledoniae ) or where coffee bean borer/stephenoderes coffee were being grown; Alocasia or 
Colocasia plant species or related plants 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 othe r packing or bedding material were subject to 
fumigation upon arrival at the expense of the importer.  
100. 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 containers, and labe lled 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 varieties of ba nanas had been delivered since 1995, and seven for 
taro since 1994. 
101. Importation of other plants and parts thereo f required an import permit from the CEO of 
Agriculture.  Applications for permits should includ e information on the nature of the imported goods, 
country of origin, supplier's address, reasons fo r importation, frequency of  imports, and additional 
information as required.  Before or upon entry of imported plants and plant materials into Samoa, the 
importer was required to submit to the inspector of the Ministry of Agriculture a phytosanitary 
certificate issued by a competent authority in the country of origin.  The certificate should stipulate 
the content of the shipment, origin of the products, and type of treatment received if any; attest inspection of the products; and confirm their harmle ssness and conformity with the conditions laid out 
in the import permit.  All imported plants and pl ant materials were examined by an authorized  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 29 
 
 
  inspector.  Non-complaint consignments were seized or disposed of, and costs incurred charged to the 
importer.  Importers of livestoc k were also required to apply for an import permit to the CEO of 
Agriculture.  Information to be provided included breed, colour, and age of imported livestock, along 
with the address of the exporter.  
102. He further noted that all impor t permits were granted by the CEO of Agriculture following an 
Import Risk Analysis evaluating the pest status of the country of origin and recommendations of the 
Quarantine Advisory Committee, composed of techni cal personnel, and Principal Veterinarian.  The 
exporting country was requested to submit a pest lis t for the commodity to be exported to serve as a 
basis 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 ne wspapers and Annual Re ports and Performance 
Monitoring reports of the Government.  Import Heal th Standards were then developed and included in 
the import permit.  Fees charged for require d SPS procedures on imported products amounted to 
SAT 110 a year for commercial importers and SA T five per shipment for private importers. 
103. Importation of pesticides was subject to re gistration with the Pesticides Committee and 
delivery of an import permit by the Registrar.  Samoa prohibited the importation of pesticides banned 
under the Food and Agriculture Organization a nd United Nations Environment's Programme.  
Imported pesticides had to be labelled according to the World Health Organization recommended 
classifications by the degree of hazard (see also paragraphs [67] and [69]).   
104. 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.  In response to  a specific question concerning the inspection process 
of domestic and imported/exporte d products, the representative of Samoa explained that export 
shipments were inspected in th eir totality.  As for imported goods, only a sample (600 units per 
consignment) was subject to control upon arrival.   Locally produced goods sold on the domestic 
market were not inspected. 
105. The representative of Samoa acknowledged that Sa moa would need to review its whole SPS 
system to bring it into conformity with WTO require ments.  Samoa's legislation needed to be updated, 
and institutions strengthened.  Sa moa's current SPS measures related mainly to plant protection.  
Specific regulations dealing with food safety and huma n health would have to be developed.  Some 
measures had already been undertaken.  Assistan ce was being received from AUSAID to review 
quarantine legislation and a series of workshops had been organized to enhance staff knowledge on 
this issue.  In response to Members inviting Samoa to adopt the relevant international standards and WT/ACC/SPEC/SAM/4/Rev.1 
Page 30  
 
  draft legislation that would clearly state that Samo a would take in and follow such standards, the 
representative of Samoa confirmed that his Governme nt intended to adopt such standards where they 
existed.  
106. He added that achieving compliance with th e requirements of the SPS Agreement was a 
complex task.  Samoa was accordingly seeking a tran sition period as outlined in the action plan for 
the implementation of the SPS Agreement reprodu ced in Table 8.  The transition period was 
necessary to permit the adoption of legislation, trai n staff and ensure that government officials and 
stakeholders had a good knowledge and understanding of SPS legislative requirements, and make sure 
that control inspection and procedures were fully operational.  He stressed the necessity for his 
Government to receive adequate technical assist ance to ensure the proper implementation of the 
Agreement.  
- Trade-related investment measures 
107. The representative of Samoa said that Samoa ha d no measures in place that conflicted with 
the WTO Agreement on Trade-Related Investment Measures. 
108. [The representative of Samoa said that Samoa would not maintain any measures inconsistent 
with the TRIMs Agreement and would apply th e TRIMs Agreement from the date of accession 
without recourse to any transition period.  The Working Party took note of this commitment.] 
- State trading entities 
109. 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.   
110. Asked to provide more information on the trading activities of the Agriculture Store 
Corporation (ASC), the representative of Samoa sa id that this 100 per cent State-owned enterprise 
sold and rented tools, equipment, seeds, and othe r supplies used in the ag ricultural industry.  The 
Corporation had also been involved in the producti on of bananas, both for exportation and the local 
market, but was now divesting itself of this loss-maki ng activity.  He added that the ASC operated in 
competition with private enterprises, which suppl ied the same services and products (see also the 
section on "State ownership and privatization").  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 31 
 
 
  111. 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 Corpor ation competed with several insurance firms – 
including the newly established Colonial Insu rance Company; and telecommunications, where 
SamoaTel was exposed to competition (see paragraph [167]).  
112. Noting that Samoa had granted a five-year contract to Mobil to supply and distribute oil and 
petroleum products in Samoa following a competitive  tendering process, some Members were of the 
view that this arrangement was c overed by Article XVII of the GATT 1994  and should be notified.  In 
response, the representative of Samoa said that upon e xpiration of the five-year contract with Mobil, a 
new competitive tendering process had been carri ed out in August 2003.  Shell was now the new 
supplier of petroleum products in Samoa.  While these companies had been granted exclusive rights, 
they could not charge monopoly prices and did not, con sequently, affect the total level or direction of 
imports or exports.  He noted, in this regard, that Samoa had the most competitive fuel prices in the 
Pacific.  He did not, therefore, consider Shell a State trading enterprise under the working definition 
of the Understanding on the Interpretation of Artic le XVII of the GATT 1994.  This arrangement had 
been introduced because  of the small size of Samoa's market and aimed at rationalizing the 
importation of petroleum products so as to generate efficiency gains for the benefit of consumers.     
113. [The representative of Samoa confirmed that Samoa would apply its laws and regulations 
governing the trading activities of State-owned en terprises and other enterprises with special or 
exclusive privileges and would act in full conformity  with the provisions of the WTO Agreement, in 
particular Article XVII of the GATT 1994 and the U nderstanding on that Article  and Article VIII of 
the GATS.  Samoa would notify any enterprise fa lling within the scope of Article XVII.  The 
Working Party took note of these commitments.] 
- Free zones, special economic areas 
114. The representative of Samoa said that the pr ovisions of the 1974 Industrial Free Zone Act 
foreseeing the establishment of free zones had been  repealed by the 1992/1993 Enterprise Incentives 
and Export Promotion Act.  The incentives available under the 1974 Industrial Free Zone Act 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. 
115. Samoa had two industrial parks but these were neither free zones nor free economic zones.  
They simply comprised land made available by the Government on a lease basis, usually for 20 years 
with the right of renewal for another 20 years.   There were no performance requirements, and no WT/ACC/SPEC/SAM/4/Rev.1 
Page 32  
 
  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. 
116. The representative of Samoa said that any free zones or special economic areas, which it 
established, would be fully subject to the coverage of its commitment s in its Protocol of Accession to 
the WTO Agreement and that Samoa would ensure enforcement of its WTO obligations in those 
zones or areas.  Goods produced in any such zon es or areas under the tax and tariff provisions that 
exempt imports and imported inputs  from tariffs and certain taxes w ould be subject to normal customs 
formalities when entering the rest of Samoa, includ ing the application of tariffs and taxes.  The 
Working Party took note of this commitment. 
- Government procurement 
117. 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 required only verbal price offers.  All othe r contracts had to be quoted in writing by at 
least three different suppliers.  Government tenders  inferior to SAT 20,000 were open only to local 
suppliers – often importers of ove rseas products or partners of ove rseas firms – unless the procured 
goods were not available locally.  Tenders of great er value were open to international bidders and 
followed internationally accepted bidding procedures .  Under this process, quotes were subject to 
technical, financial, environment, and legal analys is.  The Government's Tenders Board advertised 
and awarded tenders for all projects worth SAT 200,000 or more.  Contracts valued between 
SAT 200,000 and SAT 500,000 had to be assessed by th e Tenders Board and projects of greater value 
approved by the Cabinet.  He provided a list of  Government imports for the period 2000-2002 in 
document WT/ACC/SAM/5. 
118. He noted that the 2001 Public Finance Management  Act had repealed the Public Money Act.  
The Procurement Guidelines were currently being reviewed through technical assistance from the 
World Bank.  Samoa did not have any appeal mechan ism, but bidders were present at the opening of 
tenders. 
119. Asked whether Samoa intended to initiate negotiations fo r accession to the Government 
Procurement Agreement (GPA), the representative of Samoa noted very few, if any, Samoan 
government contracts would be covered by the Agr eement due to the value thresholds applied under 
the GPA.  Moreover, large contracts were ofte n implemented in the context of economic aid 
programmes, which were covered by the procuremen t rules of the organisations concerned.  Thus, 
Samoa did not intend to join the plurilater al Agreement on Government Procurement.  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 33 
 
 
  - Transit 
120. The representative of Samoa said that Samoa did not restrict trade in transit. 
- Agricultural policies 
(a) Imports  
121. The representative of Samoa said that customs du ties were the only type of border protection 
maintained. 
122. 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 – Kiribati, 
Solomon Islands, Tonga, Tuvalu, and Samoa.  That  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, a nd whether licenses were required for the importation 
and exportation of sugar under the Agreement.   
123. In reply, the representative of Samoa said that the yearly quotas established under the 
Agreement were indicative and importers were fre e 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 would be held between the concerned parties to reduce or increase the quotas.  
No licence was required for the exportation of su gar from Fiji.  The purchase and export of sugar 
under the Agreement were carried out  by an agent appointed by the Forum Secretariat in consultation 
with parties to the Agreement.  The Secretariat' s role was to facilitate the administration of the 
Agreement.  Any country wishing to become a party to the Agreement had to apply to the Forum 
Secretariat.  Decisions were taken at the unani mity.  He added that the Agreement had been 
suspended. 
(b) Exports 
124. The representative of Samoa said that Samoa did not prohibit or restrict exports of 
agricultural products, apart from birds for environmen tal reasons.  He confirmed that Samoa operated 
no export credit, export credit guarantee or insu rance programmes for agricultural products.  
(c) Internal policies  
125. 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 WT/ACC/SPEC/SAM/4/Rev.1 
Page 34  
 
  agricultural products had been suspended.  Current  policies aimed at impr oving subsistence farming 
and helping farmers adjust to open market conditio ns.  The Stabex funds received from the European 
Community were used according to the Governme nt's priorities, mainly for infrastructure 
development (support consolidation of rural water supplies.) 
126. 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, subsequently revised in 
document WT/ACC/SPEC/SAM/3/Rev.1 of 12 June 2003.   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 disease control, and 
agricultural production, as well as extension, adviso ry, and inspection services.  Noting that Samoa no 
longer granted export subsidies, several Members asked Samoa to bind its export subsidies at zero 
both in volume and value terms.   
127. [The Representative of Samoa agreed that, upon Samoa's accession, his country would bind 
its agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, 
and not maintain or apply any export subsidies for agricultural products.  The Working Party took 
note of these commitments.]  
128. 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 
129. 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 
eight per cent duty.  Samoa did not accord tariff exemptions on equipment, parts, or technical supplies required for airports in connection with air services. 
- Textiles regime  
130. The representative of Samoa said that Samoa had no specific policies related to textiles.  
Samoa's textile and apparel industry counted only  one exporting industry, which had ceased to operate 
in 2005.  There were only small size garment producers currently manufacturing.  Foreign investors 
were encouraged to invest in this sector.  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 35 
 
 
  V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL 
- Industrial property protection 
131. The representative of Samoa said that intellect ual property was regulated by the Trademarks 
Act of 1972, the Industrial Designs Act of 1972, th e Patents Act of 1972, and the Copyright Act of 
1998.  While the 1998 Copyright Act complied with WTO TRIPS Regulations, other pieces of 
legislation would have to be revi sed to be brought into conformity with the TRIPS Agreement.  His 
Government was receiving technical assistance to this end under the Regional Focussed Action Plan 
run jointly by WIPO, IP Australia, and the Pacific Islands Forum Secretariat, but additional assistance 
was needed, including training for specialized pe rsonnel and the public and awareness programmes. 
132. He accordingly requested that Samoa be granted a transition period until January 2013.  He 
proposed an action plan to achieve WTO conformity, which is reproduced in Table 9.  He added that 
Samoa was seeking technical assistance to ensure the proper and timely implementation of its obligations under the TRIPS Agreement.   
- Responsible agencies for policy formulation and implementation 
133. The representative of Samoa said that respons ibility for formulation and implementation of 
intellectual property policy rested with the Registri es Division of the Ministry of Commerce, Industry 
and Labour. 
- Participation in international intellectual property agreements 
134. The representative of Samoa said that Samoa ha d been a party to the World Intellectual 
Property Organisation (WIPO) since 11 October 1 997.  Samoa had deposited its Instrument of 
Accession to the Berne Convention for the Protecti on of Literary and Artistic Works in April 2006 
and had formally acceded to the Convention on 21 July  2006.  He added that Samoa also intended to 
join the Paris Convention for the Protection of Industrial Property. 
- Application of national and MF N treatment to foreign nationals 
135. The representative of Samoa said that Samoa a pplied different fees and charges to foreign 
nationals for the registration of trademarks, industria l designs, and patent.  He provided a copy of the 
revised schedule of fees effective since 1 Ju ly 1998 in document WT/ACC/SAM/4/Add.1.   WT/ACC/SPEC/SAM/4/Rev.1 
Page 36  
 
  - SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AN D MAINTENANCE OF INTELLECTUAL PROPERTY 
RIGHTS 
- Copyright and related rights 
136. The representative of Samoa said that the Copyri ght Act had been enacted by the Parliament 
in June 1998 and entered into force on 1 Septembe r 1998.  The Act provided copyright protection to 
literary and artistic works, including books, pamphl ets, articles, computer programmes and other 
writings; speeches, lectures, addresses, sermons, and other oral works; dramas, dramatic-musical works, pantomimes, choreographic works and othe r works created for stage productions; folklore 
stage productions; musical works with or wit hout accompanying words; audio-visual works; 
architectural works; drawing, painting, sculpture, en graving, lithography, tapestry, and other works of 
fine art; photographic works; works of applied art; and illustrations, maps, plans, sketches, and three 
dimensional works relative to geography, topography  architecture or science; and derivative works, 
including databases provided that the data was in read able form and its arrangement original in nature.  
Protection was also granted to performer s, sound producers, and broadcasters. 
137. The Act extended copyright protection to expressions  of folklore, including folk tales, poetry, 
riddles, songs instrumental folk music, folk da nces and plays, production of folk arts such as 
drawings, paintings, carvings, sculptures, pottery , terra-cotta, mosaic, woodwork, metal ware, 
jewellery, handicrafts, costumes and indigenous textiles.  Expressions of folklore were protected 
against reproduction; communication to the public by performance, broadcasting, distribution by 
cable or other means; and adaptation, translati on and other transformation for commercial purposes or 
outside the traditional or customary context.  Folk lore protection applied e qually to non-nationals. 
138. Protection was provided for the lifetime of the author and 75 years after his/her death or the 
death of the last surviving author in the case of jo int authorship.  Copyright was administered by the 
Ministry of Commerce, Industry and Labour.   
139. In response to a specific question, he conf irmed that translations, adaptations and 
arrangements were protected as works, and that protection covered audiovisual works as well as 
published and unpublished works, in accordance with Articles two and three  of the Berne 
Convention.  
140. A Member noted that the Copyright Act of 1 998 referred to databases as "derivative works", 
which implied that the underlying data was nec essarily protectable, while the TRIPS Agreement  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 37 
 
 
  considered databases as compilations of data who se selection and arrangement should be protected as 
such.  This Member consequently asked Samo a 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. 
- Trademarks, including service marks 
141. The representative of Samoa said that trademar ks were protected in accordance with the 
1972 Trademarks Act.  Protection was granted to ma rks with distinctive characteristics, not causing 
confusion and not contrary to la w or morality.  Application for registration of a mark was to be 
submitted to the IP Registrar of the Ministry of Co mmerce, Industry and Labour.  Decisions to grant a 
trademark were published in Samoa's Official Gazette, Savali.  Any objection had to be sent to the Registrar within three months following the date of advertisement.  Upon notification of the objection, 
the applicant had three months to provide a counter  statement, after which the Registrar would take 
the final decision.  Trademark protection was provided for 14 years and could be renewed.  
Applications for renewal were to be submitted wi thin the 12 months preceding the expiration of 
protection.  Trademark rights could be transferre d or assigned with or without agreement of the 
holder.  Samoa's legislation provided for priority re gistration for overseas trademarks.  In such events, 
the date of local registration woul d be the date of entry into force of the overseas registration.   
142. The Trademarks Act did not contain any specific provisions concerning service marks, well-
known marks – although some of them were protected under the Act, or the nullification of protection 
in case of non-use.  However, the Act was being re vised to be brought into conformity with the 
TRIPS Agreement, and explicit provisions on service marks and well-known marks would be 
included.  Samoa was receiving technical assistance from WIPO in this regard. 
- Geographical indications, including appellations of origin 
143. The representative of Samoa said that Samoa had no legislation protecting geographical 
indications, including appellations of origin.  He noted, however, that legislation on geographical 
indications had been drafted.  The draft was aw aiting final comments from the Attorney General's 
Office before submission to the Cabinet.  Parliame ntary passage was expected in the course of 2007.   
- Industrial designs 
144. The representative of Samoa sai d that industrial designs were  protected under the Industrial 
Designs Act of 1972.  Only new i ndustrial designs filed for the first time in Samoa, and which had not 
been disclosed to the public during the six months preceding the filing, could be registered under the WT/ACC/SPEC/SAM/4/Rev.1 
Page 38  
 
  Act.  Applications for registration were to be submitted to the IP Registrar of the Ministry of 
Commerce, Industry and Labour and should includ e a specimen of the object incorporating the 
industrial design or a photographic or graphic re presentation of the industrial design, along with 
information about the kind of products for which the industrial design would be used.  Protection 
could be provided to joint creators of industrial designs and their successors.  Priority claims for 
industrial designs already filed in another country were to be accompanied by a written declaration 
specifying the date and reference of the earlier application; the name of the country in which the 
industrial design had already been registered; the name of the applicant; and a certified copy of the previous application.  Protection was provided fo r five years and could be renewed twice.  The 
Minister could suspend the registration requirement , for nationals from countries granting reciprocal 
treatment to Samoan nationals.  He acknowledged that this provision was inconsistent with the MFN 
principle of the WTO.  
145. The holder had the right to request the competent authority to take civil action against illicit 
reproduction of the protected industrial design in the manufacturing 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.  Industrial designs could be  assigned, transferred by succession, or licensed.  
Joint owners could transfer, use, and exercise thei r rights separately, but licenses had to be granted 
jointly.  Licence contracts and modifications or re newals of licence contracts involving the payment 
of royalties abroad had to be approved by the Minister of Commerce, Industry and Labour.  The 
owner could renounce the registration of an industria l design by submitting a statutory declaration to 
the Registrar, which had to be complemented, in  the event a licence had been granted, by the 
licensee's declaration of consent.  Should the cond itions for protection not be met, the Supreme Court 
could declare the registration of an industrial d esign null and void from the date of registration. 
- Patents 
146. The representative of Samoa said that patents we re protected in accordance with the Patents 
Act of 1972.  The Act afforded patent protection to new and useful inventions − new inventions were 
inventions involving a new manufacturing technique, a new application method, or improvements to a 
known process.  Applications for a patent were to  be submitted to the Intellectual Property Registrar 
of the Ministry of Commerce, Industry and Labour.  Information to be provided included a description 
of the invention and of the best method for perfo rming the invention.  Protection was granted for 
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 for  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 39 
 
 
  12 months.  The patent holder had the exclusive right to use, sell, or authorize others to use the 
invention.  Patents could be assigned and transferred. 
147. A Member noted that the term of protection of 16 years provided for in Samoa's patent 
legislation was inconsistent with Article XXXIII of  the TRIPS Agreement, which set that term at 
20 years.  In reply, the representative of Sa moa said that his Government would review the 
1972 Patents Act to bring it into conformity with the TRIPS Agreement.   
- Plant variety protection 
148. The representative of Samoa recognised th at plant varieties, non-biological and 
microbiological processes were not protected under curre nt legislation.  He added that these matters 
would be incorporated in the new texts being drafte d.  The drafts were expected to be tabled in 
Parliament by July 2007.   
- Layout designs of integrated circuits 
The representative of Samoa said that Samoa's existing intellectual property legislation did not protect 
layout designs of integrated circuits.  This issu e would, however, be included in the new legislation 
being developed − and expected to be tabled in Parliament by July 2007.   
- Requirements on undisclosed information,  including trade secrets and test data 
149. The representative of Samoa said that undisclosed information and trade secrets were not 
covered by Samoa's current inte llectual property provisions.  
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS  
150. The representative of Samoa said that Samoa had no specific provisions to control abuse of 
intellectual property rights.  
- ENFORCEMENT 
151. The representative of Samoa said that Samoa's in tellectual property legislation needed to be 
amended to include provisions on civil procedures and remedies, provisional measures, administrative 
procedures and remedies, special border measures, a nd criminal penalties that would comply with the 
enforcement provisions of the TRIPS Agreement.   The proposed amendments would provide for 
judicial review of administrative decisions concerni ng intellectual property and give customs officials 
the authority to prohibit importation of goods viola ting intellectual property rights.  Further measures WT/ACC/SPEC/SAM/4/Rev.1 
Page 40  
 
  envisaged by his Government included the computerization of the filing system of intellectual 
property applications and the establis hment of an agency to enforce th e rights of copyright holders.  
Training of enforcement officers, judges and techni cal staff was being conducted with the assistance 
of WIPO and other international organizations. 
152. Under Samoa's current intellectual property legi slation, i.e. the 1972 Trademarks Act, the 
1972 Patents Act, the 1972 Industria l Designs Act, and the 1998 Copyright Act, an action against 
infringement of intellectual property rights could be engaged on the basis of a suit or a claim filed by 
the right holder to the Supreme Court.  A notice wo uld be sent to the party against which the claim 
was filed and the Court would organize a hearing.  Existing remedies included compensation for material and moral damages, destruction of infri nging goods and/or implements, or their disposal 
outside the channel of commerce.  Repeated in fringements were punishable with fines up to 
SAT 5,000.  Persons falsely claiming a patent invent ion risked a fine up to SAT 1,000 and the sale of 
pretended patented goods was subject to a fine  up to SAT 250.  The false representation of a 
trademark was punishable with a fine up to SAT 200.  He added that the provisions of the 1972 Criminal Procedures Act also applied to th e infringement of intellectual property rights. 
153. The Ministry for Revenue was responsible fo r the control of imported goods and had the 
power to suspend the release of suspected ille gal goods and seize infringing goods.  The Police 
Department had the authority to seize infringing goods, and the Ministry of Justice and Courts Administration liaised with the Police and Ministry  for Revenue in cases of known infringement to 
ensure that appropriate action was taken. 
154. Importation of goods violating copyright and tr ademark property rights was prohibited.  The 
1977 Customs Ordinance provided customs officials w ith the authority to suspend the release of 
goods suspected to infringe copyright laws, and th e 1972 Copyright Act conferred the Supreme Court 
power to issue injunctions to order a party to stop an infringement of copyright or order the seizure or 
destruction of the infringing goods and/or implements.  In response to a specific question, the 
representative of Samoa confirmed that goods in fringing patent rights were prohibited from 
importation. 
155. [The representative of Samoa confirmed that the terms of its accession did not preclude 
access of Samoa and LDCs to the benefits under th e Doha Declaration on the TRIPS Agreement and 
Public Health (WT/MIN/(03)/SR/4). The Work ing Party took note of this commitment.]  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 41 
 
 
  VI. POLICIES AFFECTING TRADE IN SERVICES 
156. The representative of Samoa said that Samoa's ser vices industry was still at a very early stage 
of development.  The liberalization and privati zation engaged by the Government had led to a 
diversification of the economy, and a gradual expansi on of the services sector was to be expected.  
However, the regulatory framework was still under-developed and needed updating.  Samoa's 
legislation did not contain specific provisions con cerning safeguard measures, international payments, 
or government procurement of services; aid affecting trade in services; or the review of, or remedies 
in relation to, administrative decisions related to trade in services.  Many services were not yet regulated or subject to little regulation.  He provided information based on the services sectoral 
classification list in document WT/ACC/SAM/2, Annex 3. 
157. 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 
Ministry of Commerce, Industry and Labour  PO Box 862 Apia, SAMOA 
 
Tel: (0685) 20411 / 20882 Fax: (0685) 20443 
Email: ltsimi@mcil.gov.ws
 
158. Formulation of services policies and legislativ e amendments, previously within the Inter-
Departmental Committee (IDC), we re now dealt with by the Co mmerce and Industry Development 
Board.  As for the setting of professional and trad e standards for the supply of services, they were 
developed in coordination with the Society of Accountants (Public Accountants Act of 1984); the 
Law Society (Law Practitioners Act of 1976); the Me dical Association (Medical Practitioners Act of 
1975, as amended in 1975 and 1977); the Nurses As sociation (Nurses Act of 1969, as amended in 
1969 and 1981); and the Dental Society (Dental Practitioners Act of 1975).   
159. Samoa's services legislation fully complied with the most-favoured-nation principle, with the 
exception of the 1976 Pharmacy Act.  The latter was be ing revised to be brought into conformity with 
GATS provisions. The Act was awaiting parliamentar y passage.  Access of foreign service suppliers 
to the services sectors mentioned in the Reserved and Restricted list of activities developed under the 
2000 Foreign Investment Act was prohibited or s ubject to conditions, which could include the 
mandatory establishment of a joint-venture with Sa moan nationals, employment of national citizens, WT/ACC/SPEC/SAM/4/Rev.1 
Page 42  
 
  or limitations on the participation of foreign capital.   He confirmed that apart from these provisions, 
domestic and foreign services supp liers enjoyed similar rights. 
160. Noting that Samoa delivered work permits to foreign workers if skills were not available 
locally, a Member asked Samoa to specify whether it allowed temporary entry and movement of natural persons to supply services or applied an y restrictions on the supply of services through 
Mode 2, i.e. consumption abroad.  In response, th e representative of Samoa said that pursuant to the 
2004 Immigration Act, foreign workers wish ing to do business in Samoa without taking up 
employment could be granted simple- or multiple-ent ry visitor permits to enter Samoa for a period of 
up to 60 days or, alternatively, temporary resident permits for up to three years.  Permanent residency 
permits were also available by application.  Foreign persons seeking employment in Samoa were 
required to apply to the Minister of Immigration to be granted an entry permit.  The application was 
transmitted to the CEO of the Ministry of Commerc e, Industry and Labour for assessment.  Features 
taken into account included the nature of the propos ed employment and any technical or professional 
requirements involved; the likelihood of a citizen or person holding a perm anent resident permit 
having the required skills; Samoa's interests; and an y other matter determined by the CEO.  The 
decision to grant an entry permit was made by the Minister, upon recommendation of the CEO or, if 
not available, taking into account the requirements of the Immigration Act.  Under the Act, entry 
permits to undertake employment in Samoa ha d been granted for a wide range of reasons. 
161. Economic needs tests were required for the est ablishment of insurance companies and the 
delivery of banking licenses under the 1976 Insurance Act and the 1996 Financial Institutions Act.  
He noted, however, that a new Insurance Bill had been  drafted, which would re move the obligation to 
conduct an economic needs text before issuing an insurance licence.  The B ill was expected to be 
submitted to Parliament for appr oval by December 2006.  Providers of environmental services were 
selected by a committee appointed on an ad hoc b asis and composed of the Ministry of Natural 
Resources and Environment, the Ministry of Finance,  and the parties involved in the subject matter.  
Proposals were open to everyone.  As for companie s of the petroleum, communication, water, and 
electricity sectors, they enjoyed monopoly or exclus ive contract status.  As Samoa's market was too 
small to support more than one oil supplier, Mobil ha d been granted an exclusive five-year contract in 
1998 to supply and distribute petroleum products in Samoa following a competitive tendering process.  
A new competitive process had been carried out up on expiration of the contract and Shell was now 
the new supplier of petroleum products.  In the communication sector, SamoaTel, formerly known as 
Samoa Communication Ltd, had the right to provide telecommunication services exclusively for Samoa for a period of ten years (1999-2009).  Howeve r, a new policy and regulatory framework set 
up under the sector reform project foresaw a possi ble opening of the market for fixed telephone as  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 43 
 
 
  well as other telecommunications services before 2009. As for Samoa Water Authority and Electric 
Power Corporation, they enjoyed a monopoly positio n.  These two companies did not, however, make 
any profit, as part of their activity consisted in car rying out non-commercially viable social functions.  
He added that, while the Electric Power Corporati on was the sole supplier of electricity throughout 
Samoa, Samoa's legislation did not limit access to the electricity market. 
162. A number of State-owned enterprises of the services sector were granted subsidies.  In 
2000/2001, the Electric Corporation had received SAT 6.1 million for rural electrification; the Water 
Authority SAT 6.1 million as a contribution to a Rural Water Supply Improvement Project funded 
through the European Development Fund; Te levise Samoa SAT 0.6 million for public service 
broadcasting; and Housing Corpor ation and Polynesian Airlines SAT 0.4 and 8.8 million respectively 
as repayment of former debts.  The Electric Cor poration, Development Bank of Samoa, and Water 
Authority also benefited from preferred credit a rrangements financed through funds originating 
primarily from the Asian Development Bank, Wo rld Bank, and European Investment Bank. 
163. The insurance sector was regulated by 1976 th e Insurance Act, but a new Act was being 
drafted.  The draft was expected to be submitted to Parliament for adoption by December 2006.  The 
Bill would remove the requirement to conduct an ec onomic needs test before issuing an insurance 
licence.  The Minister of Finance, also acting as Co mmissioner of Insurance, had the sole authority to 
deliver insurance licenses.  License s were granted to any legal entity, whether local or foreign, which 
satisfied the licensing requirements of the Insuranc e Act and "carried out business in Samoa" in 
accordance with the 1955 Companies Act – or its revised provisions under discussion.  A foreign 
company was considered to "carry  out business in Samoa" if it administered or managed property in 
Samoa as an agent, a representative, or a trustee, e ither through its employees or an agent, or in any 
other manner. 
164. Samoa's financial sector was governed by the Financial Institutions Act 1996, which set out 
prudential and licensing requirements for banks.  Th ere were no barriers to the entry of commercial 
banks, foreign or local, into Samoa's market, but banks were required to hold a licence.  Banking 
licenses were issued by the Centra l Bank subject to an economic needs test.  Features taken into 
account included the need for and viability of th e proposed institution; its capital structure and 
financial capacity; the qualification of the applican t, major stakeholders, and managers; the proposed 
accounting and internal control system; and proposed activities.  He added that these provisions mirrored the Bank for International Settlement's Core  Principles for Effective Banking Supervision.  
Foreign institutions were subject to the same  prudential and licensing requirements as domestic 
institutions.  When issuing licen ses to foreign institutions, the Central Bank had regard for the WT/ACC/SPEC/SAM/4/Rev.1 
Page 44  
 
  institution's international reputa tion and its demonstrated capacity and stability in a competitive 
environment. The sector counted four commercial ba nks and some financial agencies specialized in 
foreign exchange and money transfer businesses. The liberalization of Samoa's financial sector had 
led to the establishment of new companies, includi ng a number of small finance companies.  New 
services such as ATMs and EFTPOS had been introduced  to better serve the public.  Money broking 
services were not available in Samoa. All other fina ncial services were provided by the private sector 
or semi-government bodies such as the National Pr ovident Fund, the Development Bank of Samoa, 
and the Housing Corporation.  There were no restri ctions on the ability of non-residents to supply or 
transfer financial information, cr oss-border and financial data processi ng, or other auxiliary services.  
The opening, by a licensed financial institution, of  a branch or subsidiary outside Samoa required 
Central Bank approval.. 
165. Legal services were regulated by the Law Prac titioners Act of 1976.  According to the Act, 
foreign lawyers were allowed to practice as barristers or solicitors 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.  Lawyers from other countries 
had to apply to the Law Society, which was res ponsible under the Law Practitioners Act for protecting 
the interests of the legal profession and the public in  relation to legal matters .  Upon expiration of the 
six-year period, lawyers wishing to stay had to file a new application to the Law Society.  Lawyers with three years of experience could establish part nerships with Samoan lawyers.  Most foreign 
lawyers admitted on a temporary basis had come for a particular case and returned to their home 
country once the case was settled.  No foreign la wyer had been permitted to establish practice on 
his/her own.  In response to a specific question concerning the rationale of the restriction applied to legal practice in Samoa and whether this restri ction applied to the provision of advice on home 
country and international law or solely on Samoan  law, the representative of Samoa said that the 
policy according to which foreign lawyers were required to file a new application after six years 
aimed at maintaining the standards of the local ba r by ensuring that fore ign lawyers who did not 
practice regularly in Samoa were "fit and respons ible practitioners".  Foreign lawyers routinely 
practiced in Samoa and provided advice depending on the needs of their client.  The requirement to 
establish a partnership with a local lawyer was m eant to facilitate the processing of legal cases.   
166. Pursuant to the Public Accountant Act of 1984, any person wishing to practice as an 
accountant in Samoa had to be admitted by the Council as a member of the Samoan Society of 
Accountants.  The Council recognized the qualifica tions from professional bodies in eight countries, 
including Australia, Canada, Fiji, Ireland, New Z ealand, Scotland, Wales, and the United Kingdom.  
Applications from other countries were considered on  their own merits.  Membership in the Society  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 45 
 
 
  was open only to Samoan citizens or permanent residents over 21 years old satisfying the professional 
and academic requirements set out in the Rules of the Society.  Overseas accountants who were not 
members of the Society could nevertheless practi ce accounting in Samoa, including audit, provided 
they held a temporary practising certificate.  Temporary practising certificates were delivered by the Council to members of the New Zealand Institute of Chartered Accountants upon payment of the 
Samoa Society of Accountants' fee − SAT 250 in 2005.  Temporary pr actising certificates were valid 
for one year and could be renewed four times.  Af ter five years, the licensee had to apply for a new 
certificate.  
167. A reform of the telecommunications and posta l sector had been launched in 2003.  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 an independent regulator.  The 
Office of the Regulator had been effectively set up in July 2006.  The Ministry of Communications 
and Information Technology (MCIT) was responsible  for formulating telecommunications policies, 
and the Office of the Regulator was in charge of regulating and implementing such policies.  He added that SamoaTel had been given a ten-year exclusive licence until 30 June 2009 to provide postal 
and telecommunications services (fi xed telephony and international ca lls) previously provided by the 
old Post and Telecommunications Department.  SamoaTel was the only de jure  fixed line provider.  
However, under the 2005 Telecommunications Act, SamoaTel's exclusivity may be ended before 
30 June 2009.  The Government had also agreed to give up SamoaTel's exclusive right to the 
international gateway by allowing Telecom Samoa Ce llular Ltd (TSCL) to have  its own gateway as of 
1 January 2007.  With regard to mobile services, he noted that his Government had recently issued 
two licenses to TCSL and SamoaTel to provide cellular telephone services using the GSM technology.  In 1997, TSCL had been given an excl usive ten year licence to provide cellular telephone 
services using the TDMA technology.  Negotiations with the Government had led to the opening up 
of the mobile market to include SamoaTel.  GSM ser vices were expected to start in the first week of 
October 2006.  There was no economic needs test required.   
168. Audiovisual services were regulated by the Broadcasting Ordinance 1959.  Corporatization of 
the former Broadcasting Department had been authorised under the 2003 Samoa Broadcasting Act 
and had led to the establishment of the Samoa Broa dcasting Corporation (SBC).  The Film Control 
Board within the Ministry of Justice and Courts Administration issued licenses relating to the content 
of television broadcast services.  The Ministry of Communications and In formation Technology was 
now the licensing authority for broadcasting se rvices following the corporatization of the 
Broadcasting Department in 2003.  For television br oadcasting (whether free to air or commercial/pay 
television) services, a censorship fee of SAT 5000 ha d to be paid and presented to MCIT before a WT/ACC/SPEC/SAM/4/Rev.1 
Page 46  
 
  license to broadcast could be granted.  MCIT was in the process of finalising a National Broadcasting 
Policy aimed at formulating strategies and measu res to ensure that broadcasting services were 
available to all Samoans. 
169. 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 
170. 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 
Circulars.  Measures were under consideration to im prove transparency requirements.  In particular, 
his Government was negotiating with the University  of the South Pacific to license 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. 
171. [The representative of Samoa confirmed that from the date of its accession, Samoa would 
implement the transparency provisions of the WTO, including the provisions of Article X of GATT 
1994, in particular the requirement that all laws, regulations, judicial decisions and administrative 
rulings of general application, made effective by an y contracting party, pertaining to the classification 
or the valuation of products for customs purposes, or to rates of duty, taxes or other charges, or to 
requirements, restrictions, or prohibitions on impor ts or exports or on the transfer of payments 
therefore, or affecting their sale, distribution, transportation, insurance, warehousing, inspection, 
exhibition, processing, mixing or other use, shall be published promptly in such  a manner as to enable 
governments and traders to become acquainted with  them.  The Working Party took note of this 
commitment.]  WT/ACC/SPEC/SAM/4/Rev.1 
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  - Notifications 
[to be completed] 
VIII. TRADE AGREEMENTS 
172. The representative of Samoa said that Samoa was a member of the Asian Development Bank; 
the International Bank for Rec onstruction and Development; th e International Development 
Association; the International Finance Corporati on; the International Monetary Fund; the Food and 
Agriculture Organisation; and the Economic a nd Social Commission for Asia and the Pacific 
(ESCAP), established by the United Nations Econo mic and Social Council to facilitate economic 
cooperation.  The ESCAP Pacific Operations Cent re provided technical assistance to the Pacific 
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. 
173. At the regional level, Samoa was a member of the Pacific Islands Forum Secretariat (PIFS), a 
political grouping of independent a nd 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, Solo mon Islands, Tonga, Tuvalu and Vanuatu.  The 
Forum Secretariat, located in Suva, Fiji, was responsible for providing policy advice and coordinating 
programmes.  The Forum had established partnershi ps to discuss economic issues with Canada, the 
People's Republic of China, the European Union, Ja pan, the Republic of Korea, Malaysia, the United 
Kingdom, and the United States.  Samoa also partic ipated 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.  As to the Pacific 
Islands Trade and Investment Commission, it had th ree offices in Sydney (Australia), Beijing (China), 
and Auckland (New Zealand), which assisted Fo rum Island countries with export development, 
foreign investment, tourism, and co st effective import procurement. 
174. Samoa also participated in the Pacific Isla nd Countries Trade Agreement (PICTA).  Members 
of the PICTA included Cook Islands, Fiji, Kiribati, Nauru, Niue, Salomon Islands, Samoa and Tonga.  
The PICTA had come into force in April 2003 and provided for the gradual phasing out of tariff preferences among its members by 1 January 2015.  Under the PICTA and Samoa's PICTA WT/ACC/SPEC/SAM/4/Rev.1 
Page 48  
 
  regulations, which had been effective on 25 July 20 06, Samoa would apply preferential duty rates to 
PICTA Members as of 2008.  The PI CTA aimed at encouraging invest ment, specialization and greater 
efficiency in Forum Island Countries' economies, ther eby improving consumer we lfare.  He noted that 
although Forum Island Countries represented a signifi cant market, the level of trade among them was 
very low, due to geographical constraints and poor  transportation links.  As a result, the Agreement 
was expected to initially deliver only sm all economic benefits to its members. 
175. Samoa also benefited from trade preferences unde r several Agreements.  Samoa was a party 
to the South Pacific Regional Trade and Economic  Cooperation Agreement (SPARTECA), which had 
entered into force on 1 January 1981.  The SPA RTECA was a preferential non-reciprocal trade 
agreement whereby Australia and New Zealand ex tended duty free and unrestricted or concessional 
access for virtually all products originating from the Forum Island Members, i.e. Australia, Cook 
Islands, the Federated States of Micronesia, Fiji, Kiribati, Nauru, New Zealand, Niue, Papua New 
Guinea, Marshall Islands, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu.  The Agreement 
aimed at promoting the economic development of  the Forum Island countries through economic, 
industrial, agricultural and technical cooperation.   Samoa was also a signatory of the Lomé 
Convention between the European Communities (EC)  and 70 countries in Africa, the Caribbean, and 
the Pacific (ACP) whereby the EC granted non-r eciprocal free access to th e European market for 
almost all products from ACP countries. 
176. Samoa had participated in the Regional Suga r Agreement, which had run from 1995 to 1998 
and was now suspended for an inde finite period.  Under the Agreem ent, Fiji had supplied agreed 
quantities of sugar to Kiribati, So lomon Islands, Tonga, Tuvalu and Sa moa at pre-determined prices.  
The agreed quantities were indicative and did not c onstitute an obligation to buy or sell.  Sugar 
imported under the Agreement could not be re-exported.  The Agreement had been administered by 
the Forum Secretariat. 
177. Samoa had signed a bilateral trade agreement with the People's Republic of China in 
March 1997 granting reciprocal most-favoured-nation tr eatment for trade in goods .  He confirmed that 
none of Samoa's preferential trade agreements covered trade in services. 
178. As to labour market integration, Samoa had si gned a bilateral agreement with New Zealand in 
1970, under which a certain number of Samoans were permitted to take up permanent residency in 
New Zealand and apply for citizenship upon arrival, provided they were between 18 and 45 years old, 
had an employment offer in New Z ealand, and met the standard health and character requirements.  
The immigration quota had been set at 1,100 per year since the early 1980s.  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 49 
 
 
  179. [The representative of Samoa stated that his G overnment would observe the provisions of the 
WTO, including Article XXIV of the GATT 1994 and Article 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.]  
CONCLUSIONS 
180. 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 [... and ...] of this Draft Report.  Th e Working Party took note that these commitments had 
been incorporated in paragraph two of the Draf t Protocol of Accession of Samoa to the WTO. 
181. 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 would 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.1 
Page 50  
 
  ANNEX 1 
Laws, Regulations and Other Information Provided to the Working Party by Samoa
 
 
- Central Bank of Samoa Act 1984; 
- Income Tax Act 1974; 
- Income Tax Administration Act 1974; 
- Income Tax Rate Act 1974; 
- Foreign Exchange Levy Repeal Act 1998; 
- Exchange Control Regulations 1999; 
- Immigration Act 1966; 
- Permits and Passports Act 1978; 
- Alienation of Customary Land Act 1965; 
- Alienation of Freehold Land 1972; 
- Companies Act 1987; 
- Partnership Act 1975; 
- Trustee Companies Act 1987 
- International Companies Act 1988; 
- International Trusts Act 1987; 
- International Partnerships and Limited Partnerships Act 1998; 
- Labour and Employment Amendment Act 1999; 
- Foreign Investment Act 2000; 
- Public Monies Act 1964; 
- Water Act 1965; 
- Water Authority Act 1993/94; 
- Electric Power Corporation Act 1980; 
- Department of Trade, Commerce and Industry, Samoa Price Board, Percentage Price Control 
Order of 1 March 1999, No. 1 Analysis; 
- Maximum Percentage Control Ma rk-Up List (certain goods); 
- Fair Trading Act 1998; 
- Consumer Information Act 1989; 
- Sale of Goods Act 1975; 
- Business Licenses Act 1998 
- Customs Tariff Act 1975; 
- Customs Act 1977; 
- Customs and Excise Amendment 1993; 
- Customs Amendment Act 1998; 
- Customs Amendment Regulations 1998 (Customs Fees); 
- Customs Tariff Amendment Act 1998; 
- Combined Working Tariff and Statis tical Nomenclature (August 1999); 
- Customs Department Circular No. 9/98 "Penalty Provisions – Customs Act"; 
- Fines Act (Review and Amendment) No. 24 of 1998; 
- Petroleum Act 1984; 
- Indecent Publications Ordinance 1960; 
- Poisons Act 1968; 
- Arms Ordinance 1960; 
- Samoa Antiquities Ordinance 1954; 
- Value Added Goods and Services Tax Act 1992/93; 
- Excise Tax (Domestic Administration) Act 1984; 
- Excise Tax (Import Administration) Act 1984; 
- Excise Tax Rates Act 1984; 
- Excise Tax Rate Amendment Act 1998;  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 51 
 
 
  - Excise Tax (Domestic Administration) Amendment Act 1998; 
- Agriculture, Forests and Fisheries Ordinance 1959; 
- Plant and Soils Importation (Disease Contro l) Ordinance 1950 and Regulations 1951; 
- Animals Ordinance 1960; 
- Animals (Protection of Wild Birds) Regulations 1981; 
- Noxious Weeds Act 1961; 
- Rhinoceros Beetle Ordinance 1954; 
- The Bunchytop Ordinance 1965; 
- Cocoa Disease Ordinance 1961; 
- Beverage Containers Tax Repeal Act 1998; 
- Food and Drugs Act 1967; 
- Copyright Act 1998; 
- Trademarks Act 1972; 
- Trademark Acts 1972 Second Schedule "List of Fees Payable"; 
- Industrial Designs Act 1972; 
- Industrial Designs Act 1972 "Schedule of Fees"; 
- Patents Act 1972; 
- Patents Act 1972 Sixth Schedule "Schedule of Fees"; 
- Law Practitioners Act 1976; 
- Public Accountants Act 1984; 
- Medical Practitioners Act 1975; 
- Pharmacy Act 1976; 
- Dental Practitioners Act 1975; 
- Post Office Act 1972; 
- Telecommunications Corporation Act 1984; 
- Broadcasting Ordinance 1959; 
- Televise Samoa Corporation Act 1994; 
- Film Control Act 1978; 
- Banking Ordinance 1960; 
- Offshore Banking Act 1987; 
- Insurance Act 1976; 
- International Insurance Act 1988; 
- Financial Institution Act 1996; 
- Civil Aviation Act 1998; 
- Shipping Act 1998; 
- Schedules one and two of the Narcotics Act 1967. 
 WT/ACC/SPEC/SAM/4/Rev.1 
Page 52  
 
  ANNEX 2  
Table 1: List of Samoa's State-Owned Enterprises and Government Investments
 
(as of June 2006)  
 Formed under 
Act of 
Parliament Formed under 
the Private 
Companies 
Act GoS % of 
Shares Business Description 
State-Owned Enterprises Main Activities 
Accident Compensation 
Board x  Mutual (0%)1 Levy Collection; 
Compensation Payments 
Agriculture Store x  100% Agriculture Supplies / 
equipment; banana exports 
Airport Authority x  100% Airport management 
Apia Park Board x  100% Park 
Development Bank of Samoa x  100% Small Business/Agriculture 
development loans 
Electric Power Corporation x  100% Electric Power 
Housing Corporation x  100% Housing loans 
National Provident Fund x  Mutual (0%)1 Super - annuation fund; 
business and home loans 
National University of 
Samoa x  100% Tertiary Education 
Polynesian Airlines Ltd    x 100% Commercial inter-island  
airline 
Samoa Ports Authority x  100% Ports 
SamoaTel  x 100% Telecommunications 
Samoa Land Corporation x  100% Sale/Lease of former 
WSTEC land 
Samoa Life Assurance 
Corp. x  Mutual (0%)1 Life assurance; mortgage 
borrowing 
Samoa Polytechnic x  100% Education 
Samoa Shipping 
Corporation x  100% Ferry Services 
Samoa Shipping Services  x 100% Contracting of crew for 
cargo vessels 
Samoa Trust Estates 
Corp. x  100% Cattle and copra production 
Samoa Tourism 
Authority x  100% Tourism 
Public Trust Office x  100% Will making and administer 
estates 
Totalisator Agency 
Board x  100% Administer revenues from 
gambling commission 
Samoa Water Authority x  100% Water supply 
Samoa Broadcasting Corp. x  100% Television Broadcasting 
 
                                                      
1These Mutual Entities are owned by Policy holders/contribu tors to these entities. Howe ver, 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.1 
 Page 53 
 
 
   
 Formed under 
Act of 
Parliament Formed under 
the Private 
Companies 
Act GoS % of 
Shares Business Description 
Government Investments   
Hellaby Samoa  x 9% Processed meat products 
Telecom Samoa Cellular 
Ltd  x 10% Telephone services 
Polynesian Blue  x 49% Commercial Airline services 
 WT/ACC/SPEC/SAM/4/Rev.1 
Page 54  
 
  Table 2: Corporatization a nd Privatization (1998 – 2005)
 
Completed Privatization/Equity Divestment 2001 - 2002 
i. Divested Government shares in Samoa 
Iron and Steel in November 1998; 
ii. Corporatized PTD on 1 July 1999; 
iii. Sold Government's majority shareholding 
in Samoa Breweries in mid 1999,  
iv. Divested Government shares in BOC Gas 
in August 1999; 
v. Wound-up the Special Projects 
Development Corporation (SPDC) and 
assets tendered;  
vi. Initiated negotiations of joint venture for 
the divestment of government's interest in 
the Samoa Coconut Oil and Products Limited (SCOPL); 
vii. Sold all Government Assets with the 
Samoa Coconut Products Limited; 
viii. Divested Government shares in Brugger 
Industries beginning of 2001; and 
ix. Divested Government shares in Rothmans 
Limited beginning of 2001; 
x. Computer Services Limited 2004; 
xi. The remaining balance of Government 
Shares in the Samoa Breweries Ltd was 
sold in 2004; 
xii. National Pacific Insurance, 2004 Privatizing 
- Agriculture Stores Corporation. 
- Divestment of Government Shareholding 
- Samoa Forest Corporation; - Hellaby Limited [ 
- Partial-Privatisation of Polynesian Airlines Ltd (Jet 
 Operations) to form "Polynesian Blue" - a joint- venture of Government and Virgin Blue. 
  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 55 
 
 
  Table 3: Goods subject to Price Control by HS Number  
 
Goods Applied Mark-Up Tariff Item 
Freezer Goods 37.5%  
 Chicken  0207.1310 
 Lamb  0204.2200 
 Turkey  0207.2610 
 Pork Trotter  0203.2910 
Dry Goods  32.5%  
 Beer  2203.0010 
2203.1090 
 Cigarettes and Tobacco  2402.2000 
2403.1020 
 Corned Beef  1602.5010 
 Biscuits (locally produced, 5lb / 10lbs)   
 Camp Pie  1602.9090 
 Sugar  1701.1100 
 Rice  1103.1400 
 Salt  2501.0010 
2501.0090 
 Flour  1101.0090 
 Potatoes   0701.9000 
 Onions   0703.1000 
 Noodles, Macaroni, Vermicelli  1902.1910 
1902.1920 
 All types of Milk  0402.9910 
0402.1010 
 All types and brands of Tinned Fish 
including Tuna canned fish  1604.1200 
1604.1500 
1604.1400 
 All types of Oil  1517.9010 
1517.9090 
 Soy Sauce  2103.1000 
 All types of laundry powders and bathing 
soap  3401.1100 
3401.1900 
 Mosquito Coils  3808.1010 
 Toothpaste  3306.1000 
 All types and brands of butter, margarine  0405.1000 
0405.9000 
Petrol and Energy    
 Unleaded SAT 0.08 per litre 2710.0010 
 Diesel SAT 0.08 per litre 2710.0050 
 LP Gas 10% 2711.1200 
 
 WT/ACC/SPEC/SAM/4/Rev.1 
Page 56  
 
  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$93.60) 
         Beach Resort  250 (US$93.60) 
         Bar & Restaurant  1,000 (US$374.50) 
         Warehouse  1,000 (US$374.50) 
         Hotel  1,500 (US$561.80) 
         Night Club  1,500 (US$561.80) 
         Liquor Distribution  1,000 (US$374.50) 
         Temporary Licence for One-off Events  250 (US$93.60) 
Right to Engage in the Business of Manufacturing Liquor  1,000 (US$374.50) 
Right to Engage in the Business of Importing Liquor  1,000 (US$374.50) 
  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 57 
 
 
  Table 5: Customs Fees and Charges (1998)  
 
Legal 
Ref. Description Previous Fees and 
Charges New Fees and Charges, as 
of 1998 
R12(1) Attendance during working hours SAT 6 per hour SAT 8 per hour 
R13(1) Attendance outside working hours 
(a) Customs Holiday 
(b) Other Days 
 
Attendance (a) normal hours 
(b) outside normal hours  
SAT 8 per hour 
SAT 8 per hour 
 
 
SAT 6 per hour 
SAT 8 per hour  
SAT 10 per hour 
SAT 10 per hour 
 
 
SAT 8 per hour 
SAT 10 per hour 
R13(2) Minimum Charge between the hours of 8pm 
and 6am on weekdays and between any time on Saturdays, Sundays and Public Holidays  A minimum charge equal 
to three  hours at the 
applicable rates 
R16(1) Cancellation of Entry  SAT 10 per entry 
R23A 
(R22, 
23) Collectors Permit  SAT 25 per permit 
R30 Personal Effects clearance with out entry  SAT 25 per clearance 
R33 Sight Entry SAT 10 SAT 25 per application 
R35 Exemption from Export Entry  SAT 25 per exemption 
R37 Certificate of Clearance SAT 5 SAT 15 per clearance 
R41 Request for ship's or aircraft stores  SAT 25 per application 
R47 Temporary removal of Warehouse goods  SAT 25 per application 
R51 Application for re-warehousing  SAT 25 per application 
R54 Temporary acceptance of Proforma, fax, etc. 
invoices  SAT 15 per invoice 
R61 Application for refunds SAT 6 per 
SAT 500 SAT 25 + SAT 8 per 
SAT 500 or part thereof 
R62 Application for refund, faulty manufacture SAT 6 per 
SAT 500 SAT 25 + SAT 8 per 
SAT 500 or part thereof 
R63 Application for refund, damaged, etc. goods SAT 6 per 
SAT 500 SAT 25 + SAT 8 per 
SAT 500 or part thereof 
R64 Application for refund, goods diminished in 
value SAT 6 per 
SAT 500 SAT 25 + SAT 8 per 
SAT 500 or part thereof 
R65 Application for refund, destroyed, pillaged 
or lost goods SAT 6 per 
SAT 500 SAT 25 + SAT 8 per 
SAT 500 or part thereof 
R67 Application for Drawback SAT 6 per every 
SAT 500 SAT 25 + SAT 8 per 
SAT 500 or part thereof 
R68 Application for drawback in  special cases SAT 6 per every 
SAT 500 SAT 25 + SAT 8 per 
SAT 500 or part thereof 
R69 Waiving of non-compliance with conditions  SAT 25 per application 
R71 Application to re-import goods exported 
under drawback  SAT 25 per application 
R76 Approval of Agent's employees  SAT 25 per application 
R87 Customs Agent's Licenses 
(a) Individual 
(b) General 
(c) Restricted  
SAT 100 
SAT 100 
SAT 100  
SAT 500 per annum 
SAT 500 per annum 
SAT 500 per annum 
R85 Appeals against the decision of the 
Comptroller  SAT100 per application 
 
R88 application for Customs Carrier  SAT 100 per application 
R96 Clearance of Postal packets without entry  SAT 5 per clearance WT/ACC/SPEC/SAM/4/Rev.1 
Page 58  
 
  Legal 
Ref. Description Previous Fees and 
Charges New Fees and Charges, as 
of 1998 
S87 Annual Warehouse Licence Fee 
-  Part 1  
Not less than 200 tonnes 
Not less than 200 tonnes and less than 300 
Not less than 300 tonnes and less than 400  
Not less than 400 tonnes and less than 500  Not less than 500 tonnes and less than 600  
Not less than 600 tonnes and less than 700  
Not less than 700 tonnes and less than 800  Not less than 800 tonnes and less than 900  
Not less than 900 tonnes and less than 1000 
Not less than 1000 tonnes   
 
SAT 150 
SAT 200 
SAT 250 
SAT 300 SAT 350 
SAT 400 
SAT 450 SAT 500 
SAT 550 
SAT 600  
 
SAT 1,000 
SAT 1,250 
SAT 1,500 
SAT 1,750 SAT 2,000 
SAT 2,250 
SAT 2,500 SAT 2,750 
SAT 3,000 
SAT 3,250 
 Annual Warehouse Licence Fee 
-  Part 2 
Not less than 200 tonnes 
Not less than 200 tonnes and less than 300 Not less than 300 tonnes and less than 400  
Not less than 400 tonnes and less than 500  
Not less than 500 tonnes and less than 600  Not less than 600 tonnes and less than 700  
Not less than 700 tonnes and less than 800  
Not less than 800 tonnes and less than 900  Not less than 900 tonnes and less than 1000 
Not less than 1000 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.1 
 Page 59 
 
 
  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 
 WT/ACC/SPEC/SAM/4/Rev.1 
Page 60  
 
  Table 6: Imported and Domestic Products Subject to Excise Tax
 
 
HS No. Description Excise tax rate 
2201 Waters, including natural or artificial mineral waters and aerated 
waters, not containing added sugar or other sweetening matter nor 
flavoured; ice and snow:  
 Mineral waters and aerated waters:  
2201.1010  Natural mineral or spa water SAT 0.30 per litre 
2201.1090  Other SAT 0.30 per litre 
2201.9000 Other SAT 0.30 per litre 
2202 Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or vegetable juices of 2009:  
 Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured:  
2202.1010  Containing added sugar SAT 0.30 per litre 
2202.1020   Containing other sweetening matter SAT 0.30 per litre 
2202.1090   Other SAT 0.30 per litre 
2202.9000  Other SAT 0.30 per litre 
2203 Beer made from malt:  
2203.0010   Not exceeding 3% by volume of alcohol SAT 1.80 per litre 
2203.1090   Other SAT 1.80 per litre 
2204 Wine of fresh grapes, including fortified wines; grape must other 
than that of 2009:  
 Sparkling wine  
2204.1010  Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.1090  Other SAT 6.00 per litre 
 Other wine , grape must with fermentation prevented or arrested by 
the addition of alcohol; In containers holding two litres or less:  
2204.2110  Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.2190  Other SAT 6.00 per litre 
2204.2910  Of an Alcohol strength by volume of 15% or less SAT 3.60 per litre 
2204.2990  Other SAT 6.00 per litre 
2204.3000  Other Grape Must SAT 3.60 per litre 
2205 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances:  
 In containers holding two L or less:  
2205.1020  Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2205.1090  Other SAT 6.00 per litre 
 Other:  
2205.9020  Of an alcohol strength by volume of 15% or less SAT 3.60 per litre 
2205.9090  Other SAT 6.00 per litre 
2206.0000 Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or 
included  
2206.1010  Of an alcohol strength by volume of 15% or less SAT 30 per L/a 
2206.0090  Other SAT 30 per L/a 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80% vol; spirits, liqueurs and other spirituous beverages:  
 Spirits obtained by distilling grape wine or grape marc:  
2208.2010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.2020  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.2090  Of an alcohol strength by volume of 15% or higher SAT 24 per litre  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 61 
 
 
  HS No. Description Excise tax rate 
 Whiskies  
2208.3010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.3020  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.3090  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Rum and tafia:  
2208.4010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.4020  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.4090  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Gin and Geneva:  
2208.5010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.5020  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.5090  57.12% or more by volume of alcohol SAT 24 per litre 
 Vodka:  
2208.6010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.6020  Of an aoco hol strength by volum,e exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.6090  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Liqueurs and cordials:  
  Liqueurs  
2208.7010  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.7012  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.7019  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
  Cordials:  
2208.7021  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.7022  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.7029  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
 Other:  
2208.9011  Of an alcohol strength by volume of 30% or less SAT 7.50 per litre 
2208.9021  Of an alcohol streng th by volume exceeding 30% but not 
 exceeding 57.12% SAT 12 per litre 
2208.9099  Of an alcohol strength by volume of 57.12% or higher SAT 24 per litre 
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes:  
2402.1000 Cigars, cher oots and cigarillos, containing to bacco 160% or SAT 129.02 per 
kg or 1,000 sticks, 
whichever is the higher 
2402.2000 Cigarettes containing tobacco 160% or, SAT 129.02 per 
kg or 1,000 sticks, 
whichever the higher 
2402.9000 Other 160% or SAT 129.02 per 
kg or 1000 sticks, 
whichever is the higher 
2403 Other manufactured tobacco and manufactured tobacco 
substitutes; "homogenised" or "r econstituted" tobacco; tobacco 
extracts and essences:  
 Smoking tobacco, whether or not containing tobacco substitutes in 
any proportion:  
2403.1010  Twist or stick tobacco 160% or SAT 110.15 per 
kg, whichever is the 
higher WT/ACC/SPEC/SAM/4/Rev.1 
Page 62  
 
  HS No. Description Excise tax rate 
2403.1090  Other  160% or, SAT 110.15 per  
kg, whichever is the 
higher 
8703.0024 Vehicles of a cyli nder capacity exceeding 2,000 cm3 but not 
exceeding 3,000cm3 20%  or SAT 2,400 per 
vehicle 
8703.0025 Vehicles of a cyli nder capacity exceeding 3,000cm3 
 20%  or SAT 2,400 per 
vehicle 
  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 63 
 
 
  Table 7: Action Plan for the Implementation of the Customs Valuation Agreement  
 
Action Timeframe 
Working Party review of draft legislation necessary for 
conformity with the Agreement Prior to Accession 
 - Customs Valuation Amendment Regulations 2007 Final Draft completed by 1st June 2008 
Passage of Regulation through Cabinet  1st July 2008 
Provisions of the Agreement that Samoa can implement as from 
accession   
- Articles 1, 2, 3, 4, 5, 6, 7, 8,  9, 11, 13, 15, 16, 17,  Completed  
Provisions of the Agreement that Samoa will implement during 
the transitional period.   
- Article ten  1st July 2008  
- Article 12 1st July 2008  
Recruitment of Personnel, obtaining facilities and equipment, 
establishment of databases Completed 
Updating of manuals, operating procedures. 1st June 2008 
Printing of updated forms, brochures etc 1st June 2008 
Training of at least 20 Officials and Customs Officers 1st June 2008  
Workshops for Private Sector 1st June 2008 
Implementation of valuation system in full conformity with 
WTO rules 1st December 2008 
 
 
 WT/ACC/SPEC/SAM/4/Rev.1 
Page 64  
 
  Table 8: Action Plan for the Implementation of the SPS Agreement
 
 
Action Timeframe and Comments 
Parliamentary Passage of Quarantine (Bio security) Act 2005 Completed 
Introduction of new standards, animal health regulations and 
food safety regulations in conf ormity with the SPS Agreement 
principles. 
 
 
Further development of Quarantine website www.samoaquarantine.gov.ws
 to improve notification and 
access to documentation 
  
 
Measures are applied only to th e extent necessary to protect 
human, animal or plant health and regulations governing animal 
and plant health and food safety shall be based on scientific 
evidence  
To the extent possible, members shall follow international 
standards, guidelines, and recommendations in establishing SPS measures 
 
  
 
Equivalence: members shall recognize different measures that 
achieve the same level of protection. 
 The introduction of new standards and 
regulations follows the principles set out in 
the Biosecurity Act and is based on risk 
analysis. 
 
Improve input of data and the operation of the website. Technical assistance to assist 
in further operational improvement of 
website, for it  to be in good order by 
July 2007.  
 
The Quarantine (Biosecurity) Act 2005 mandates a risk based approach consistent 
with principles of SPS agreement 
  
Samoa participates in the development of 
international standards (e.g. plant standards under IPPC through the Pacific 
Plant Protection Organisation) and follows 
international standards and guidelines in the development of national standards.   
 
The Quarantine (Biosecurity) Act 2005 
mandates a risk based approach consistent 
with principles of SPS agreement. Samoa has been flexible with this principle and 
uses it to facilitate trade without 
compromising Quarantine. 
Official approval  from Cabinet and establishment of contact for 
SPS and administrative procedures.  
 
Assistant Chief Ex ecutive Officer 
Quarantine Division 
Ministry of Agriculture. 
 Establishment / Training of enquiry officer with MAF: 
Head of Quarantine 
Ministry of Agriculture  
 No later than December 2007.  
Other linked contact points have been 
established. MAF/Quarantine for IPPC, 
MAF/APH for OIE and MCIL for Codex.  
 
 July 2008  
Training should be at present and ongoing 
until capacity required is achieved by July 2008 (technical assistance to be 
sought)  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 65 
 
 
  Action Timeframe and Comments 
Establishment of implementing regulations, including control, 
inspection and approval procedures.   
 
 
 
  
Further identification of regulations necessary for giving full 
effect to the Act (if any)  
 
  
Draft / Passage of Regulations The Quarantine (Biosecurity) Act 2005 is  
flexible and is enforced and implemented. The Act already provides a mandate for 
administrative procedures outlining 
control, inspection and approval 
procedures, following the principles of the 
SPS Agreement.    
Section 69(1) allows for the making of 
Regulations for such matters which are necessary for giving full effect to the Act.  
July 2008 Note flexibility mentioned 
above.  
July 2010 
Updrade 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. Assistan ce to be sought now 
so that by December 2007, the facilities 
and equipment are upgraded.  
Development of manuals. Printing of forms, brochures, etc. 
(SPS specific)  
 
 Include National Awareness Workshop on SPS Operational manuals and procedures are 
already in place. These are updated regularly. 
 
 Technical assistance to be sought by 
July 2007 to co mmence awareness 
programmes.  
SPS-specific intensive training of at least 15 Quarantine 
officials.  
  
National awareness programmes on SPS implementation (to 
include customs offi cers, private sector people and civil 
society).  By July 2008 
By July 2010 (Capacity achievement to be 
achieved by these dates)  
By July – December 2008 
By July 2010 – Decembe r 2011 (Capacity 
achievement to be achieved by these dates) 
Full implementation By  1 January 2012 
 
 
 WT/ACC/SPEC/SAM/4/Rev.1 
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  Table 9: Action Plan for the Implementation of the TRIPS Agreement
 
 
Action Timeframe & Comments 
Working Party review of draft legislation necessary for 
conformity with the Agreement. 
 
Draft IP Law  
 
1. Patents Act 
2. Trademarks Act 
3. Industrial Property Act 
4. Protection of Geographical Indications Bill 
 
Other Draft Law: 
 
1. Customs Amendment Bill to repeal section 132 and 
Border Protection Measures; 
2. Antidumping and Countervailing Duties Bill II. PRIOR TO ACCESSION 
 
 
Submit to Parliament  no later December 
2007  
  
 
  
Submit to Parliament no later than 
December 2007 
Passage of above legislation by parliament . December 2008 
Provisions of the Agreement that Samoa can implement as from 
accession and the provisions that it will implement during the 
transitional period  
 Provisions to be implemented during the transitional period 
Part II Article 9-Article 14 
  
 
Section 3: Article 22 
 
 Section 4: Article 25, Article 26 
 
 Section 5: Article 27 (1), Article 29 
 
Provisions to be implemented as from accession: 
Section 2: Article 16 (2), 16 (3) 
Article 19,20,21, 
Section 5: Article 27 (2), (3), Article 30, 31, 32, 33, 34, 39-64   
 
 
 Establishment of a Collective mechanism 
to administer rights of Authors - 
December 2009  
 
Enforcement of GI Legislation 
December 2009 
 Enforcement  of Industrial Property 
legislation –December 2009 
 Patents – December 2009 
Establishment of Intellectual Property (IP) WTO Office 
responsible e.g. for implementing transparency provisions of the 
TRIPS Agreement.  July 2008 
To be located at the IP Registry 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) December 2008 
Establishment of implementing regulations. 1 July 2009 
Development of manuals and operating procedures. Printing of 
necessary material.  1 December 2008 
Training of at least 15 offici als, customs officers and private 
sector people as well as educators in TRIPS issues.   
Training of Police Officers 
 Capacity Building for IP Officials 1 July 2009 
  
1 July 2009 
 1 December 2008  WT/ACC/SPEC/SAM/4/Rev.1 
 Page 67 
 
 
  Action Timeframe & Comments 
Awareness programmes on the Ag reement for the members of 
the public  
Computerisation of IP Office 
 
Training of staff 1 December 2008 
  
1 December 2009 
 
1 July 2009 
Readiness to participate in regional IP administrative 
cooperation (Collective management for copyright, regional system for patents and trademarks).  As soon as these Pacific regional 
mechanisms are established 
Membership in the Berne and Paris Conventions. Berne Convention – Effective on 
21 July 2006 
 Paris Convention – 1 July 2012 
Full implementation No later than January 2013 
 
 
 WT/ACC/SPEC/SAM/4/Rev.1 
Page 68  
 
  [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.1 
 Page 69 
 
 
  DRAFT PROTOCOL 
ON THE ACCESSION OF SAMOA 
Preamble  
 The World Trade Organization (hereinafter referred to as the "WTO "), pursuant to the approval 
of the [General Council] [Ministerial Conferen ce] of the WTO accorded under Article XII of the 
Marrakesh Agreement Esta blishing the World Trade Organization (hereinafter referred to as the "WTO 
Agreement "), and Samoa,  
 Taking note of the Report of the Working Party on the Accession of Samoa to the WTO 
Agreement reproduced in document WT/ACC/SAM/[…], dated […] (hereinafter referred to as the 
"Working Party Report"), 
 Having regard to the results of the negotia tions on the accession of Samoa to the WTO 
Agreement,  
 Agree as follows: 
PART I -  GENERAL 
1. Upon entry into force of this Protocol pursu ant to paragraph 8, Samoa accedes to the WTO 
Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO.  
2. The WTO Agreement to which Samoa accedes shall be the WTO Agreement, including the 
Explanatory Notes to that Agreement, as rectifie d, amended or otherwise modified by such legal 
instruments as may have entered into force before the date of entry into force of this Protocol.  This 
Protocol, which shall include the commitments referred to in para graph [...] of the Working Party 
Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provid ed for in paragraph [...] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by Samoa as if it ha d accepted that Agreement on the date of its entry into force. 
4. Samoa may maintain a measure inconsistent w ith paragraph one of Ar ticle II of the GATS 
provided that such a measure was recorded in the list of Article II Exemptions annexed to this Protocol 
and meets the conditions of the Annex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in Annex I to th is Protocol shall become the Schedule of 
Concessions and Commitm ents annexed to the General Agr eement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Co mmitments annexed to the 
General Agreement on Trade in Services (hereinafter referred to as "GATS") relating to Samoa.  The 
staging of the concessions and commitm ents listed in the Schedules sha ll be implemented as specified in 
the relevant parts of the respective Schedules. 
6. For the purpose of the reference in paragraph 6(a)  of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Conc essions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. WT/ACC/SPEC/SAM/4/Rev.1 
Page 70  
 
  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.1 
 Page 71 
 
 
  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) ] 
__________