RESTRICTED  
  
WT/ACC/SPEC/ COM/ 5/Rev.1  
 
23 June 2020  
(20-4386) Page: 1/63 
Working Party on the Accession of  
the Union of the Comoros   
  
ACCESSION OF THE UNION OF THE COM OROS  
DRAFT REPORT OF THE WORKING PARTY  
Revision  
 
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  WT/ACC/SPEC/COM/5/Rev.1  
  
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  TABLE OF CONTENTS  
I. INTRODUCTION  ................................ ................................ ................................ ....... 5 
DOCUMENTATION PROVID ED ................................ ................................ ...........................  5 
INTRODUCTORY  STATEMENTS  ................................ ................................ ..........................  5 
II. ECONOMIC POLICIES  ................................ ................................ ...............................  6 
- Monetary and Fiscal Policy  ................................ ................................ ......................  6 
- Foreign Exchange and Payments  ................................ ................................ .............  8 
- Investment Regime  ................................ ................................ ................................ . 9 
- State Ownership and Privatization  ................................ ................................ ........  11 
- Pricing Policies  ................................ ................................ ................................ ...... 12 
- Competition Policy  ................................ ................................ ................................ . 13 
III. FRAMEWORK FOR MAKING  AND ENFORCING POLIC IES ................................ .........  15 
- Powers of Executive, Legislative and Judicial Br anches of Government .................  15 
- Authority of Sub -Central Governments  ................................ ................................ .. 18 
IV. POLICIES AFFECTING T RADE IN GOODS  ................................ ................................  19 
- Trading Rights  ................................ ................................ ................................ ....... 19 
- Trade Facilitation  ................................ ................................ ................................ ... 22 
A. IMPORT REGULATIONS  ................................ ................................ ..........................  22 
- Ordinary customs duties  ................................ ................................ ........................  22 
- Other duties and charges  ................................ ................................ .......................  23 
- Tariff rate quotas, tariff exemptions  ................................ ................................ ...... 24 
- Fees and charges for services rendered  ................................ ................................ . 24 
- Application of internal taxes to imports  ................................ ................................ . 25 
- Quantitative import restrictions, including prohibitions, quotas and 
licensing  systems  ................................ ................................ ................................ . 25 
- Customs valuation  ................................ ................................ ................................ . 27 
- Rules of origin  ................................ ................................ ................................ ....... 28 
- Other customs formalities  ................................ ................................ .....................  29 
- Preshipment inspection  ................................ ................................ .........................  29 
- Anti-dumping, countervailing duties, safeguard regimes ................................ ....... 29 
B. EXPORT REGULATIONS  ................................ ................................ ..........................  30 
- Customs tariffs, fees and charges for services rendered, application of 
internal  taxes to exports  ................................ ................................ ......................  30 
- Export restrictions  ................................ ................................ ................................ . 30 
- Export subsidies  ................................ ................................ ................................ .... 30 
C. INTERNAL POLICIES AF FECTING FOREIGN TRAD E IN GOODS  ...............................  31 
- Industrial policy, including subsidies  ................................ ................................ ..... 31 
- Technical barriers to trade, standards and certification  ................................ .........  32 
- Sanitary and phytosanitary measures  ................................ ................................ ... 34 
- Trade -related investment measures  ................................ ................................ ...... 37 
- State -trading entities  ................................ ................................ ............................  37 WT/ACC/SPEC/COM/5/Rev.1   
 
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  - Free zones, special economic areas  ................................ ................................ ....... 38 
- Government procurement  ................................ ................................ ......................  38 
- Transit  ................................ ................................ ................................ ...................  39 
- Agricultural policies  ................................ ................................ ...............................  39 
(a) Import s ................................ ................................ ................................ .................  39 
(b) Exports  ................................ ................................ ................................ ..................  39 
(c) Internal policies  ................................ ................................ ................................ .... 40 
- Trade in c ivil aircraft  ................................ ................................ .............................  40 
V. TRADE -RELATED INTELL ECTUAL PROPERTY REGI ME ................................ .............  40 
- GENERAL  ................................ ................................ ................................ ...............  40 
- Intellectual property rights policy  ................................ ................................ .........  40 
- Responsible agencies for policy formulation and implementati on .........................  41 
- Participation in international intellectual property agreements  .............................  41 
- Application of national and MFN treatment to foreign nationals  ............................  42 
- Fees and taxes  ................................ ................................ ................................ ....... 42 
- SUBSTANTIVE STANDARD S OF PROTECTION, INC LUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENANCE OF I NTELLECTUAL PROPERTY  
RIGHTS  ................................ ................................ ................................ ..................  42 
- Copyright and related rights (including rights of performers, producers of 
phonograms and broadcasting organizations)  ................................ .......................  42 
- Trademarks, including service marks  ................................ ................................ .... 45 
- Geographical indications, including appellations of origin  ................................ ..... 46 
- Industrial designs  ................................ ................................ ................................ .. 46 
- Patents  ................................ ................................ ................................ ..................  46 
- Plant variety protection  ................................ ................................ .........................  46 
- Layout Designs of Integrated Circuits  ................................ ................................ ... 47 
- Requirements on undisclosed information, including trade secrets and test 
data ................................ ................................ ................................ .......................  47 
- All other categories of intellectual property  ................................ ..........................  47 
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERT Y RIGHTS  .................  47 
- ENFORCEMENT  ................................ ................................ ................................ ....... 47 
- Civil judicial procedures and remedies  ................................ ................................ .. 47 
- Provisional measures  ................................ ................................ ............................  48 
- Administrative procedures and remedies  ................................ ..............................  48 
- Special border measures  ................................ ................................ .......................  48 
- Criminal procedures  ................................ ................................ ..............................  48 
VI. POLICIES AFFECTING T RADE IN SERVICES ................................ ............................  49 
VII.  TRANSPARENCY  ................................ ................................ ................................ ..... 50 
- Publication of  information on trade  ................................ ................................ ....... 50 
- Notifications  ................................ ................................ ................................ ..........  50 
VIII.  TRADE AGREEMENTS  ................................ ................................ .............................  50 
CONCLUSIONS  ................................ ................................ ................................ ................  51 WT/ACC/SPEC/COM/5/Rev.1  
  
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  ANNEX 1  ................................ ................................ ................................ .........................  52 
ANNEX 2  ................................ ................................ ................................ .........................  56 
ANNEX 3  ................................ ................................ ................................ .........................  59 
ANNEX 4  ................................ ................................ ................................ .........................  60 
ANNEX 5  ................................ ................................ ................................ .........................  63 
  WT/ACC/SPEC/COM/5/Rev.1   
 
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  I. INTRODUCTION  
1. The Government of the Union of the Comoros (hereinafter: Comoros) applied for accession 
to the World Trade Organization (WTO) in February 2007.  At its meeting on 9 October 2007, the 
General Council established a Working Party to examine the application of the Government of the 
Union of the Comoros  to accede to the WTO under Article XII of the Marrakesh Agreement 
establishing the WTO.  The terms of reference and the membership of the Working Party are 
reproduced in document WT/ACC/COM/2.  
2. The Working Party met on 2 December 2016 , on 1 June 2017 , on 12 October 2017 , 
28 March  2018,  […] under the Chairmanship of H.E. Mr. Luis Enrique Chávez Basagoitia (Peru).   
DOCUMENTATION PROVID ED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandu m on 
the Foreign Trade Regime of the Union of the Comoros (WT/ACC/COM/3), the questions submitted 
by Members on the foreign trade regime of the Union of the Comoros, together with the replies 
thereto, and other information provided by the authorities of th e Union of the Comoros 
(WT/ACC/COM/5; WT/ACC/COM/6; WT/ACC/COM/7; WT/ACC/COM/8; WT/ACC/COM/9; 
WT/ACC/COM/10; WT/ACC/COM/11; WT/ACC/COM/14 ; WT/ ACC/COM /17; WT/ACC/COM/21 ; 
WT/ACC/COM/22; WT/ACC/COM/23 ; WT/ACC/COM/27; WT/ACC/COM/[…] ) including the legislative 
texts and other documentation listed in Annex 1 to this Report.  
INTRODUCTORY STATEME NTS 
4. The representative of Comoros said that trade was an indispensable lever for putting the 
country on the path of economic growth. He added that acceding to the WTO and undertaking the 
required commitments would allow Comoros to modernise its administration a s well as  economic and 
trade -related legislation , thereby creating an  enabling environment for business  and investment.   
5. He noted that the Comorian economy was experienc ing a structural imbalance , which had 
been caused by the narrowing of the export  base and the economy's heavy dependence on 
development aid and transfers from the diaspora. Comoros' external  debt burden had become 
unsustainable and the International Monetary Fund and the Word Bank had agreed in 2012 that the 
country had reached Completion Point under the Enhanced Heavily Indebted Poor Countries 
Initiative, which had result ed in a significant reduction in the cost of servicing the external debt.  
Furthermore, poverty affected 44% of the population.   
6. Specific reforms foreseen by the Government were outlined in the Accelerated Growth and 
Sustainable Development Strategy  (Stratég ie de Croissance Accélérée et de Développement Durable , 
SCAD D) for 2015 -2019 and in the  five-year investment  plan for 2016-2021. The SCADD incorporated 
the implementation of trade policy as an aspect of the national development strategy.  The investment 
plan focused on good governance , provided for fiscal consolidation , and made provisions  on inter alia  
investment in infrastructure  and economic diversification.  WT/ACC/SPEC/COM/5/Rev.1  
  
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  7. The representative of Comoros added that  WTO Membership  was an integral part of Comoros' 
economic  growth and poverty reduction strategy and that the Comorian Government  was determined 
to complete the accession  process as quickly  as possible. He acknowledged that while Comoros was 
fully committed to completing  the accession negotiations on a priority basis , it was  facing capacity 
constraints  and was thus in need of technical assistance.  
8. Members welcomed the importance Comoros attached to the mult ilateral trading system and 
pledged to support and work constructively towards a rapid accession. They also welcomed the 
substantive work undertaken by Comoros thus far, while noting that some issues would require 
further work to bring Comoros'  foreign tra de regime into full conformity with WTO rules and 
requirements.  
9. The Working Party reviewed the economic policies and foreign trade regime of Comoros 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 Comoros' foreign trade regime and on the terms and 
conditions of Comoros' accession to the WTO are summarized below in paragraphs 10 to [...].   
II. ECONOMIC POLICIE S  
- Monetary a nd Fiscal Policy  
10. The representative of Comoros said that the regulatory framework governing money, credit 
and bank supervision in the Union of the Comoros  was laid down in federal laws Nos. 80 -07 and 
80-08 of 26 June 1980 regulating banks and  financial establishments . These laws also defined the 
role of the Central Bank of Comoros ( Banque Centrale des Comores, BCC ), which was  to conduct  the 
monetary policy of the Union of the Comoros by  maintaining price stability while regulating the 
money s upply.   
11. The aim of monetary policy was to contribute to stabilizing the macroeconomic situation 
through monetary means and exchange rate policy , and to support the exchange rate peg to the 
euro. The BCC's monetary instruments for control ling liquidity and achiev ing monetary targets 
included  refinancing ceilings, the discount rate , and mandatory reserves.  The nominal interest rates 
on lending were set by financial establishments on the basis of  floor (7%) and ceiling (14%) rates 
announced by the Minister for Finance acting on a proposal from the BCC.   
12. In reply to a specific question, the representative of Comoros said that there was no 
restriction on the opening of foreign banks or bank branches in Comoros, provided the conditions for 
granting approval by the BCC were met . These conditions were stipulat ed in Law No.  13-003/AU 
regulating the activities of financial institutions . Requests for approval had to indicate, inter alia , the 
legal status, the registered capital, the location of the company's head office on national territory, 
the locations where i t intend ed to open branches, agencies or offices in view of current or foreseeable 
needs in the regions concerned, the names and titles of the persons responsible for its administration, 
its direction or management, its financial soundness, the experience it had gained, the activities in 
which it intend ed to engage and the financial prospects . The Central Bank would assess the capacity WT/ACC/SPEC/COM/5/Rev.1   
 
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  of the applicant to achieve its development objectives , taking into account, inter alia , the impact of 
approval on the operation of the banking system and on the protection of depositors in accordance 
with the provisions of Title  III, Chapter 2, of Law No.  13-003/AU . The Central Bank could request 
any document deemed useful to inform its dec ision. Approval could be subject to specific terms 
determined by the Central Bank. These terms could be subsequently amended at the request of the 
Bank or the financial establishment seeking approval.  
13. Concerning fiscal policy, the representative of Comoro s said that his Government was 
pursuing a medium -term budgetary strategy as part of  its cooperation with the IMF, which focused 
on improving revenue  collection , the supervision and efficient management of public expenditure, 
and the settlement of  domestic payment arrears.  Key elements of the strategy included expan sion 
of the tax base and strengthening the efficiency of the tax and customs administration s. Measures 
already taken included (i) the introduction of a single taxpayer identification number system ; (ii) the 
implementation of  the Automated System For Customs Data ( ASYCUDA++ ) for customs revenue 
management; (iii) the completion of a census of major taxpayers and refocusing the activities of the 
Large Enterprise  Directorate  (Direction des Grandes Entreprises, DGE ); and (iv) reduc ing ad hoc 
customs and tax exemptions  granted by the Minister of Finance  for social, humanitarian and 
development reasons  to mosques , Koranic schools and orphanages,  or as donations following natural 
disasters. In response to a specific question, the representative of Comoros said that the Large 
Enterprise Directorate  (previously the Business Taxation Service)  was a technical directorate within 
the General Tax and Property  Administration ( Administration  Générale d'Impôts et des Domaines, 
AGID ) responsible for the taxation of all enterprises with a turnover of more than KMF 20,000,000 .  
14. The representative of Comoros added that t he major sources of government revenue were 
internal taxes, customs duties and taxes levied on imports and corporate tax.   
15. The corporate tax rate was fixed at  a general rate of  35%. For turnover s exceeding KMF  500 
million, the tax rate was set at 50% fo r (i) public establishments of an industrial and commercial 
nature ; and  (ii) industrial or commercial joint stock companies in which the Union of the Comoros, 
the islands, the regional authority units , or the public institutions h eld all the equity capital  directly 
or indirectly . In reply to a specific question, the represent ative of Comoros said that p ublic institutions 
could in principle hold all the equity capital of joint stock companies . 
16. A Member asked Comoros to provide more information on the regional authority units 
described in the pre ceding  paragraph.  
17. The representative of Comoros noted that the  rapid increase in wage outlays had weakened 
government savings, crippled the Government's  ability to support public investment and growth, and 
caused the accumulation of large payments arrears , which hamper ed macro economic stability. 
Reining in the wage bill had therefore become  the most important element of expenditure policy. The 
Government had foreseen  corrective measures  which included (i) a freeze on civil service 
recruitment, effective 8  August 2008; (ii) a re duction of government ministerial portfolios from  35 to 
26, effective November 2008; (iii) full computerization by end  December 2008; (iv)  implementation WT/ACC/SPEC/COM/5/Rev.1  
  
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  of a computer -based, integrated, payroll management system by  end December 2008; (v) adoption 
of organ ic frameworks setting the appropriate structure and  optimal level of civil service staffing by 
end June 2009 ( as per IMF memorandum); and (vi) the establishment of AGID. In 2012 , the wage 
bill was to be reduced to below 8% of GDP.  
18. It was envisaged that, in directly, the private sector would also contribute to moderating the 
wage bill. Rather than reviewing private sector wages, the objective was to build production capacity  
and expand exports , thereby generating additional income and creating more jobs . In turn, this 
would  reliev e pressure on the civil service , which was the country's principal employer.  In this 
context, the Government would promote the use of labour -intensive projects, based on the High 
Labour Intensity (HLI) approach aimed at generating la rge employment numbers.  
19. The representative of Comoros said  that a new tax code had been in force since 2011 . 
There had been no reforms since then. He clarified that reining in the wage bill had not been the 
main purpose of the new tax code.  
20. He added that t he Government intended to replace  all currently applicable internal taxes by 
a new value added tax (VAT). A draft VAT law would be prepared with the support of the IMF.  No 
other changes to the tax regime were planned at present.  
- Foreign Exchange an d Payments  
21. The representative of Comoros said that the foreign exchange system in the Union of the 
Comoros was based on the legal and  regulatory framework provided under (i) Law No. 8008 of 
26 June 1980 on money  and the role of  the Central Bank of Comoros (BCC) in the supervision of 
banks and financial establishments, credit and foreign exchange; (ii) Decree No. 87/005/PR of 
16 January 1987 regulating financial relations between Comoros and other countries; and 
(iii) Decision No.  98/683/EC of  23 November  1998 of the Council of the European Union concerning 
the legal basis for relations in  exchange rate matters relating to the CFA franc and the Comorian 
franc (KMF).  
22. He noted that Law No. 80 -08 of 26  June 1980 had fully liberalized the foreign exchange 
system. Under Decision No.  98/683/EC of the Council of the European Union of 23 November 1998, 
Comoros had entered into a commitment with the European Union on exchange rate matters, which 
established a fixed parity b etween the euro and the Comorian franc (BCC Circular No. 02 99 on the 
parity between the euro and the Comorian franc). The exchange rate was set at €1 = KMF 491.9677. 
He added that t he Comorian franc  was fully convertibl e. 
23. The representative of Comoros add ed that, under the provisions laid down in Decree 
87005/PR of 16 January 1987, financial transactions between Comoros and other countries had been 
liberalized (Article 1). This Decree also provided the legal basis for a statutory obligation to surrender 
all foreign exchange proceeds from export transactions within 30 working days (calculated from the 
date of receipt of the foreign exchange ) to the exchange office at the BCC. Foreign currency proceeds 
had to be converted into Comorian francs through an appro ved dealer . This requirement was part of WT/ACC/SPEC/COM/5/Rev.1   
 
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  the measures designed to bring the balance of payments into equilibrium. As the Comorian franc was 
fully convertible, i n his view, importers  always had access to foreign exchange for  their imports . 
Thus, exporter s which had surrendered foreign exchange proceeds , could immediately convert t heir 
Comorian francs into foreign currency to pay for imports.  In 2015, the current account had registered 
a surplus of KMF 1.6 billion.   
24. He confirmed that Comoros would not mainta in any restrictions or requirements that would 
affect payments for imports, including by affecting importers' ability to seek foreign exchange to pay 
for imports or repatriation of profits, such as, but not limited to, prior import deposits, a prior 
author ization requirement for acquiring foreign exchange to pay for imported merchandise, and taxes 
on the acquisition of foreign exchange. Similarly, there were no requirements or restrictions on the 
acquisition of foreign exchange for the payment of foreign se rvices or of investments.  
25. In June 1996, Comoros had accepted Article VIII of the IMF's Articles of Agreement providing 
for freedom of current and capital transfers.   
- Investment Regime  
26. The representative of Comoros said th at Comoros had adopted a new Investment Code in 
2007 (Law No. 07 -10/AU) with a view to boosting the country's  attractiveness to investors by offering 
an updated package of benefits . The policy tools used to attract foreign direct investment included 
(i) th e establishment of a National Investment Promotion Agency ( Agence Nationale pour la 
Promotion des Investissements, ANPI ); (ii) the elaboration of a programme for improving the 
business climate; (iii) measures to encourage capital inflows; (iv) equal treatm ent of foreign and 
domestic investors; (v) incentive  regimes providing for tax relief; (v) labour regulations that matched 
international standards; and (vi) ratification of the Convention Establishing the Multilateral 
Investment Guarantee Agency (MIGA).  He added that Comoros would also accede to the  Common 
Market for Eastern and Southern Africa  (COMESA ) Common Investment Area, but was yet to ratify 
this investment agreement.  
27. The representative of Comoros  noted that foreign investment was subject to the same 
requirements as domestic investment and had to fit within the Government's development policy , 
which targeted poverty reduction and the promotion of financial inclusion. A ll economic sectors were 
open to investment except where the undertaking would r epresent a threat to national security, the 
environment or public health, or would violate domestic legislation or regulations. He clarified that 
there was no specific list of sectors meeting these criteria. Domestic and f oreign investors could 
invest free ly in Comoros  taking into account the need  to ensure the protection of health and public 
health, social protection and public economic order  (Article 4 of the Investment Code) . 
Social protection was  a concept  aimed at reducing social exclusion and  exposure  to social risks by 
inter alia  enabling access to financing and basic social services  for the disadvantaged and vulnerable 
segments of the population.  
28. Benefits under the Investment Code were the same for both domestic and foreign investors. 
Any enterprise  approved or considered to have priority within the context of the economic and social WT/ACC/SPEC/COM/5/Rev.1  
  
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  development plan of the Union of the Comoros was eligible to receive  these benefits. Two investment 
regimes applied – one for enterprises investing between KMF 5,000,000  and KMF 100,000,000 and 
proposing a significant job creation programme that gave preference to Comorian nationals (regime 
A); and one for enterprises investing more than KMF 100,000,000 and proposing a more significant 
job creation programme that gave pre ference to Comorian nationals (regime B). The specific benefits 
included (i) a reduced rate  [3%] of the Single Administrative Charge ( Redevance Administrative 
Unique, RAU ) on imports of equipment and materials specifically intended for production or operat ion 
within the framework of the approved programme for a period of 7 years (regime A) or 10 years 
(regime B); (ii) 100% deduction of the investment from the taxable profit spread over 5 (regime A) 
or 8 (regime B) consecutive tax years ; (iii) exemption for an additional period of 2 years for 
enterprises established in rural areas; (iv) at the end of the concession period, the  RAU rate on 
imports of raw materials specifically intended for production would be cut to half the reduced  rate 
[i.e., to 1.5% ]; and (v)  an exemption from turnover tax for equipment and materials . He added that 
foreign enterprises could also conclude an establishment agreement ("convention d'établissement" ) 
with the Government that accorded guarantees and privileges beyond those established by the 
Investment Code  (Articles 25 to 27 of the Investment Code) . This mechanism sought to encourage 
foreign direct investment. Interested investors would need to make a case for their investment 
project directly before the Government, through th e sectoral government agency concerned, or 
through the ANPI. The investor would need to provide  information on (i) the priority investment 
sector; (ii) the amount of the planned investment; (iii)  the returns in terms of job creation; (iv) 
possible environm ental impacts and how the project would address them; and (v) any other 
information that could help in assessing the project.  However, he noted that the draft revised 
Investment Code envisaged the discontinuation  of the establishment agreement regime as th is 
regime was deemed to be discriminatory . He confirmed that none of the benefits under the current 
Investment Code, the draft revised Investment Code, or any other authority, were made contingent, 
in law or in fact, on export performance, import substitut ion, or local content requirements.  
29. Asked specifically about the turnover tax, the representative of Comor os said that there had 
been no turnover tax since the 1990s.  
30. Tourism and fisheries had been identified as strategic growth sectors where the Governm ent 
aimed at attracting foreign direct investment. While a specific sectoral strategy for fisheries had not 
yet been adopted, the outlines of such a strategy had been laid out in a note drawn up with the 
support of the World Bank.  
31. He added that t he ANPI w as a government institution which facilitated the establishment of 
new businesses and promoted business activity by granting concessions accorded within the 
framework of the Investment Code. In the absence o f any foreign trade promotion structure, the 
ANPI also acted as the body responsible for promoting  production  and foreign trade. The ANPI did 
not provide subsidies to producers. However, for certain enterprises, it approved customs duties and 
tax exemptions  on imported raw materials and equipment earmarked for investment projects  for a 
period of seven or ten years . In return, the beneficiaries would need to create jobs. An initial plan to 
extend the ANPI's mandate to export promotion had been abandoned. The authorities envisaged a WT/ACC/SPEC/COM/5/Rev.1   
 
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  separate institution , the Office National des Importations et des Exportations , which would have both 
an export and import mandate. This new institution would promote Comorian exports, and provid e 
exporters with guidance, informatio n and support. On the import side, it would keep import statistics, 
conduct studies and analyses, and provide guidance to importers. Asked to describe the types of 
support that would be provided, the representative of Comoros said that the Office National des 
Importations et des Exportations  had not yet been established. There we re no plans for this office to 
provide any financial support , but if such support  were to be provided , this would be done in 
compliance with the WTO Agreements .  
32. Asked about Comoros' economic citizenship programme, the representative of Comoros said 
that foreigner s had been able to acquire the status o f economic partner by f ulfilling the requirements 
set out in the Law on Economic Citizenship in the Union of the Comoros and  by invest ing a prescribed  
minimum sum.  The economic citizenship programme  had sough t to promote foreign direct 
investment and to increase State revenue. He noted, however, that the Economic Citizenship 
Programme had been suspended since September 2016 and th at the Law on Economic Citizenship 
had been repealed.  
- State Ownership and Privatization  
33. The representative of Comoros said that the establishment of a stable political and 
institutional framework since 20 01 had given new impetus to the process of economic restructuring. 
A decision had been taken to redefine the role of the State in the economy and to prioritiz e the role 
of the private sector as a driver of development.  
34. In 2016, the State -owned companies' share of GDP had amounted to less than 3%. The 
State -owned companies (public monopolies) in Comoros were (i) SCH - Société Comorienne des 
Hydrocarbures (hydrocarbons) ; (ii) MAMWE  (water and electricity) (iii)  Comor es Télécom ; (iv) SNPSF  
- Société Nationale de la Poste et des Services Financiers (postal services); (v)  COMAIR 
(groundhandling at airports); and (vi) ONICOR  (rice imports and  marketing) .  
35. Several State enterprises had b een privatized since the 1990s . In the tele communications  
sector, a licence had been granted to a new private telecom munications  services provider (Telma). 
In the commercial banking sector, two banks had become privately owned (Banque pour l'Industrie 
et le Commerce  and Banque  de Développement des Comore s). As for trade in ordinary rice (ONICOR) 
and hydrocarbons (SCH), distribution and sale had been privatized and only import operation s 
remained under the control of the  State -owned enterprises . He added that  there had also been an  
unsuccessful attempt to privatize the national water and electricity company  (MAMWE ).  
36. In his view, his Government had set up a transparent, pro -competitive institutional 
framework for economic  liberalization by ensuring the active involvement of the private sector. 
The entities responsible for implementation were joint bodies comprising inter alia  private sector and 
civil society representatives. Privatization would be carried out by means of a n international tender 
procedure.  WT/ACC/SPEC/COM/5/Rev.1  
  
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  37. In reply to a specific question, h e said that,  at present , there were no ongoing privatization 
programmes  and no privatization commi ssion in charge of privatization .  
- Pricing Policies  
38. The representative of Comoros said that price  control s in Comoros had ceased to exist with 
the adoption of the 2013 Competition Law  (Law No. 13 -014/AU), which applied uniformly on the 
entire territory of the Union of the Comoros.  As a result, p rices were, in principle , determined by 
market forces  (Article 5) . Nevertheless , according to Article 4 of the Competition Law, specific rules 
could apply to certain sectors. Pursuant to Article 6  of this Law , the Government could also regulate 
the prices of goods and  services when price competition was limited due to the existence of monopoly 
markets. In addition,  the Government reserved the right to temporarily regulate the price s of staple 
products  in exceptional circ umstances (Article 7 of the Competition Law) .  Pending the effective 
establishment of a new National Competition Commission (see "Competition policy"), i n introducing 
measures under Articles 4, 6 and 7 of the Competition Law, the Government had to consult with the 
monitoring committee for staple goods . He stated that, under the Competition Law, no goods, 
whether domestic or imported, were subject to any approval procedure. In the case of price 
regulation under Articles 4, 6 and 7, no distinction was made as to the origin of the goods concerned.  
39. He noted t hat the prices of public services – i.e., water, electricity  [and postal se rvices ] – 
were determined by the Government . In addition, o rdinary rice  (HS 1006 40 10 and 1006 40 90)  
and hydrocarbons  (HS 2710 12 and 2710 19)  were subject to administered prices  in order to stabilize 
consumer prices. These administered prices were among the exceptions under Articles 4, 6 and 7 of 
the Competition Law.  
40. Concerning ordinary rice and hydrocarbons, he said that t he Ministries in cha rge of the 
economy and finance had the legal authority  to validate  prices on the basis of proposals made by the 
two public companies  in charge of importing these products ( i.e., ONICOR and SCH) . 
The administered price on ordinary rice had been introduced  in 1982 with the establishment of 
ONICOR (Law No. 82 -01/AF of 13 August 1982) . The administered price on hydrocarbons had been 
introduced in 1981 with the establishment of SCH (Law No. 80 -27 of 15 January 1981).  ONICOR 
(ordinary rice) and SCH (hydrocarbons) were the only enterprises allowed to import these goods.  In 
reply to a specific question, he said domestic rice cultivation was  currently at the experimental stage 
and that locally produced rice had never reached the market. Similarly, domes tic hydrocarbon 
production  was currently at the prospecting stage.   
41. A Member expressed concerns about the fact that Comoros only allowed ONICOR and SCH 
to import ordinary rice and hydrocarbons, and that the government validated the administered price 
on th e basis of proposals by the two public companies. In response, the representative of Comoros 
said that the activities of these two companies only concerned importation . Distribution and 
marketing  had been fully liberalized and were carried out by private p arties. The existence of these 
monopol ies guaranteed  continuous supply, product quality , and stabl e market prices.  WT/ACC/SPEC/COM/5/Rev.1   
 
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  42. The representative of Comoros added that inflationary pressures affected eight categories of 
imported staple  goods  defined by Order of the Mi nister of Finance No. 17 -065/MFB/CAB  of 
4 September 2017  (see Table 1) . These goods  were subject to "market price control" (rather than 
price regulation ). In addition to the fluctuation of international reference prices, importers tended to 
apply excessively high margins, which pushed up final consumer prices. In his opinion, t his justif ied 
the price controls  applied under Articles 6 and 7 of the Competition  Law. The National Competition 
Commission , once effectively established, would  be responsible  for issuing opinions  on the price 
regulation foreseen under Articles  6 and 7  in accordance with  the procedures set out in Title IV of 
the Competition Law . The Commission would also issu e a separate  regulation to supplement these 
procedures.  
Table 1: Staple goods in the Union of Comoros  
 HS CODE  PRODUCT  
1 02011000 to 02069090  Fresh or frozen meat and edible offal  
2 02076000  Meat and edible offal of poultry  
3 03011900 to 03089000  Fresh or frozen fish  
4 10061000 to 10062000  Ordinary rice  
5 11010010 to 11081990  Wheat, meslin or cereal flours  
6 17011210 to 17049090  Sugar  
7 30012000 to 30069200  Medicaments  
8 04022110  First infant formula (for infants from 0 to 6 months) and follow -on 
formula (for infants from 6 to 12 months)  
Source:  Order of the Minister of Finance No. 17 -065/MFB/CAB of 4 September 2017 . 
43. A Member asked Comoros to specify  the information that importe rs were required to submit 
to the National Competition Commission for the purpose of determining prices . In response, the 
representative of Comoros said that importers had to submit their cost data and other business 
information . Since the Competition Law did not specify the other business information to be provided, 
the Commission would determine such information as necessary , e.g., a certificate of origin.   
44. The representative of Comoros noted that, previously, 12 categories of sta ple goods 
considered to be of basic necessity had been subject to price approval  pursuant to Decision No. 12 -
155/CFBECIPPIPE/CAM of 25 August 2012 . These provisions, however, had been repealed with the 
introduction of the Competition Law. The products conc erned had been  rice (HS 1006 40), flour 
(HS 1002 20 to 1002 90), refined sugar (HS 1701 13), milk (HS 0402 10 and 0402 21 90), sardines 
(HS 1604 13 00), vegetable cooking oil (HS 1507 10), soda drinks (HS 220210 and 2202  90), mineral 
water (2201 10), pharm aceutical products (HS Chapter 30), frozen meat products (HS Chapter 02), 
school stationary (HS 4802), and construction materials (HS 2523 29, 7211 4, and 4407). Thus, at 
present, the determination of prices for all products was subject to the Competition Law. 
- Competition Policy  
45. The representative of Comoros said that competition policy in Comoros was regulated  under 
the provisions of the Competition Law (Law No. 13 -014/AU of 26 December 2013) , which had been 
developed with technical assistance from UNCTAD . This Law  had been adopted in the context of 
structural reforms relating most notably to trade, and with a view to providing the country with a 
legal framework on competition and  a regulatory  authority in this area. Specifically, the Law had WT/ACC/SPEC/COM/5/Rev.1  
  
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  been designed to promote the operation of market forces by controlling or eliminating any practice 
aimed at, or having the effect of, restricting competition in a manner detrimental to the development 
of the national economy and to the interests of consumers (Article 1). Pursuant to Article 5 of this 
Law, the import and export prices of goods and services were determined by market forces.  
46. It was expected that a  National Competition Commission , in charge of  implementing the 
Competition Law, would be in operation soon. The relevant decree  establishing the composition and 
operating procedures of the National Competition Commission , Decree No. 17 -080/PR of 
10 July 2017, had been signed by the President. The Commission w ould be  authorized to make  
rulings on anti-competitive practices  and on prices . The functions of the Commission were listed in 
Title III, section 2 of the Competition Law. Pending the effective establishment of the National 
Competition Commission, the Government consulted the monitoring committee for staple goods.  
47. In accordance with Decree  No. 17 -080/PR of 10  July 2017, steps had been taken to ensure 
that Commission members would avoid conflict of interest. Specifically, any member of the 
Commission, with the exception of its president, could be recused.  In accordance with Article 35, 
paragraph 3 , of the Competition Law, the sittings of the Commission were not open to the public.  
The person filing an admissible petition could ask to be present at the Commission's deliberations to 
support his/her claims and the responding party and interested parties could be invited to take part 
in these deliberations. The specific circumstances determining whether or not the petitioner  and oth er 
interested parties could participate would be assessed by the National Competition Commission  in 
accordance with the yet -to-adopted rules of procedure o f the Commission . Respondents or other 
interested parties w ould have full access to the information being considered by the Commission and 
there would be no limitations on access to  information . A petitioner c ould raise claims with the 
Commission  concerning : (i) limitation s on market access or free competition by othe r enterprises ; 
(ii) the obstruction of market -based price determination ; (iii) limitations or control s of production, 
opportunities, investments or technical progress;  (iv) the sharing out of markets or supply sources;  
(v) sale and supply boycotts;  and (vi) collusion  in the submission of tenders.   
 
48. The representative of Comoros  added that t he Competition Law did not prevent negotiated 
settlements. The parties could come to an understanding or resort to the Comoros Court of 
Arbitration (CACOM). Foreign  attorneys could participate in the proceedings on the conditions 
stipulated by the national court system and could cross examine witnesses and rebut evidence.  
Article  27 of the Law foresaw the possibility of appeal. Appeals went to the courts  as the Commission 
was a quasi -juridical body.  There was no limitation on the number of appeals. Appeals could be 
introduced on the basis of the merits of the case, the procedure, or in respect  of the financial penalty.  
49. He also added that,  pursuant to  Article 4 of this Law, specific price-related measures could 
apply in  certain sectors. Thus, Comoros envisaged the introduction o f provisions on S tate aid or 
government support within the competition policy framework.  WT/ACC/SPEC/COM/5/Rev.1   
 
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  50. Asked to describe the provisions on State aid o r government support that Comoros envisage d 
introducing pursuant to Article 4 of the Competition Law , the representative of Comoros said that 
Article 4 did not make any reference to  direct State aid.  
51. In reply to a specific question, he said that the Compet ition Law provided for the control and 
review of mergers (Article  16).  
III. FRAMEWORK FOR M AKING AND ENFORCING POLICIES  
- Powers of Executive, Legislative and Judicial Branches of Government  
52. The representative of Comoros said that the Constitution of Comoros separated the 
executive, legislative and judicial powers of the State. The President of the U nion of the Comoros 
was the President of the Republic, the Head of State and the Head of Government. The President 
was elected by popular suffrage to a five-year term, with a term limit of two terms . The President 
appointed the members of the government. I n each island, the executive power was exercised by a 
Governor elected for a five -year term.  
53. Legislative power was vested in the National Assembly. The National Assembly consisted of 
33 members elected for terms of five years. Members of the National Assem bly could run for 
re-election in their constituencies. The texts of law approved by the National Assembly were brought 
before the President of the Union who would either enact or return the texts to the Assembly for a 
second reading. The texts returned by the President had to be approved by the National Assembly 
by a vote with a two -thirds majority for constitutional matters or by a simple majority for other 
matters before having the force of law. All laws, decrees and international agreements were publishe d 
in the Official Journal of the Union of the Comoros three days after signature. Article  33 of the 
Constitution empowered the National Assembly to call Ministers or other members of the Government 
to account by addressing a petition , signed by at least on e third of the Assembly members , to the 
President of the Union. A vote would then take place at least 48  hours after the petition was tabled . 
For the petition to be adopted , a two thirds majority  of the members of the Assembly was required . 
The President was under an obligation to terminate the functions of the Minister or Ministers or other 
members of the Government targeted by the petition  and could not reappoint them to ministerial 
posts in the six  months following their dismissal . The Assembl y could  not vote on more than two 
petitions per year, and no petition could be tabled in the course of an extraordinary session.  Each of 
the three islands had a Council (island parliament).  
54. Judicial power in Comoros was exercised by a system of courts cons isting of the Federal 
Supreme Court, comprising the Court of Cassation and an audit chamber; the Court of Appeal; three 
courts of first instance, one for each island in Moroni, Mutsamudu and Fomboni; and specialised 
courts (magistrates courts and labour co urts). Law No. 17 -007/AU of 19  June 2017 had established 
commercial courts in each of the courts of first instance, where all commercial proceedings would be 
heard. Other courts could be established by law. One such example was the Court of Arbitration 
(Cour d'arbitrage des Comores, CACOM ), which had been operational since February  2013, and which 
provided a framework for the resolution of certain conflicts with a panel of mediators or arbiters as WT/ACC/SPEC/COM/5/Rev.1  
  
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  agreed by the parties. The  independence of the judiciary fro m the executive and the legislature was 
set out in Article  29 of the Constitution and guaranteed by the President of the Union. The courts 
were governed under Law No.  87-021 of 23  September  1987 establishing "the organization of the 
courts […] and the fund amental principles applicable to disputes […]", and  the Law of 
30 December  1992 on the operation of courts (with the exception of  Kadhis  courts). The Code  of Civil 
Procedure had been adopted under Ordinance No.  01-016 CE in 2004, and provided for the court  of 
cassation, arbitration and informal procedures. The  representative of Comoros said that judicial 
decisions were recorded in the Minutes of the Palais de Justice and could be consulted in the Registry.  
55. The Supreme Court was the highest court in judicial , administrative and auditing matters in 
the Union and the islands. Decisions by the Supreme Court could not be appealed and were binding 
on the executive, the legislature and all courts in the territory of the Union.  
56. Asked to describe the process of rati fication of international treaties, the representative of 
Comoros said that the relevant ministry would present a descriptive note describing the draft law 
authorising the ratification of the treaty to the Council of Ministers. Once approved by the 
Governm ent, the draft law would be submitted to the Office of the National Assembly for examination 
and for authorisation to the President of the Union to ratify the treaty or agreement in question. Once 
adopted by the National Assembly, a Presidential Decree of ratification would be published in the 
Official Journal, thereby giving the treaty power of law in the national legislation. He affirmed that 
international treaties prevailed over national laws, and that national laws could not be invoked to 
justify the no n-application of international law. He confirmed that the Accession Package would be a 
treaty obligation that would supersede national law.  
57. Asked to provide further information on the Court of Arbitration, the representative of 
Comoros said that CACOM had been established by a Regulation under the auspices of the Comoros 
Employers' Organization ( Organisation patronale des Comores, OPACO ) and t he Union of the 
Chambers of Commerce and Industry of the Comoros ( Union des chambres de commerce et 
d'industrie des Comores , UCCI), to which it was attached in accordance with the Partnership 
Agreement of 18 January 2010 between OPACO and UCCI. Its primary  mission was to organize and 
administer, pursuant to the Regulation, arbitration procedures referred to it under an arbitration 
agreement. CACOM had jurisdiction to arbitrate on contractual disputes involving parties as long as 
at least one of them was dom iciled or had habitual residence in Comoros, or relating to a contract 
executed or to be executed wholly or partly on the territory.  
58. The matters ruled on by the courts of first instance could be appealed to the Court of Appeal. 
As in the specialized courts  and courts of first instance it was often the same judges who oversaw 
the different chambers (administrative, civil, criminal, commercial and social), a single Court of 
Appeal, sitting in the capital, had been established to ensure consistency. Furthermor e, the Ministry 
of Justice was  planning a further reorganization of the judiciary targeting capacity building, 
specialization of  judges and an enhanced recruitment policy. Appeals on commercial matters  which 
had been  heard  in the commercial tribunal in the  courts of first instance, were heard  in the 
commercial chamber of the Court of Appeal.  WT/ACC/SPEC/COM/5/Rev.1   
 
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  59. Judgements by the courts of first instance and decisions by the Court of Appeal that 
concerned OHADA harmonised law (the Uniform Acts)  could be appealed to the Cassatio n Chamber 
at the Common Court of Justice and Arbitration (CCJA) of the Organization for the Harmonization of 
African Business Law (OHADA). The CCJA was the highest commercial court and acted as a supreme 
court for all the commercial courts of the OHADA mem ber countries. National and foreign citizens 
alike could appeal to the CCJA. Comoros had a law on commercial arbitration, the OHADA Uniform 
Act on Arbitration, and procedural texts on the recognition and enforcement of Comorian and foreign 
arbitral awards.  Under its advisory function, the CCJA was empowered to give Advisory Opinions, at 
the request of any State Party, the Council of Ministers or a national court seized of and still 
deliberating on a dispute within the scope of the OHADA. Besides its duties as a court of cassation in 
respect of decisions on actions for annulment of arbitral awards, the CCJA also had an arbitral 
function in institutional arbitration in administering the procedures, and rule d as cassation court on 
appeals contesting the validit y of an arbitration award.  
60. Asked to describe the scope of commercial matters that could be appealed to the CCJA, the 
representative of Comoros listed the following nine areas : general commercial law; commercial 
companies and economic interest groups; debt recovery and enforcement procedures; collateral; 
arbitration (institutional arbitration by the Arbitration Centre of the CCJA governed by a specific set 
of Regulations; and ad hoc  arbitration governed by the Uniform Act on Arbitration applicable in the 
17 OHADA countries); company accounting; cooperatives; collective proceedings (insolvency 
procedures); and the transport of goods by road. The representative of Comoros said that the CCJA 
ensured common interpretation and application of the OHADA instruments.  OHADA Decisions were 
taken by a majority vote of the judges present, in accordance with Article 22 of the CCJA Rules of 
Procedure.  
61. The representative of Comoros said that appeals pertaining to customs procedures were 
governed by Articles 506 and 507 of th e Customs Code. In particular, appeals concerning the nature, 
origin , or value of the goods  had to be addressed to the Chairman of the Customs Arbitration and 
Advisory Committee  (Commission de conciliation et d'expertise douanière ), within the prescribed  
time, accompanied by relevant documents and , where appropriate , necessary samples.  
The Chairman  sent a copy of the application to the Directo r-General of Customs , who formulated 
observations  and forwarded them to the Committee's secretariat , accompanied by  documents and 
samples used in the contested classification or like treatment . The Committee ruled  on appeals in 
accordance with the conditions laid down in Article 512 of the Customs Code.  The composition of the 
Customs Arbitration and Advisory  Committee was set out in Article 510 of the Customs Code. In 
addition to the Chairman, who was a commercial court judge, the Committee consisted of three 
technical customs assessors and their alternates ; an adviser from the administrative chamber of the 
court of first instance; a Chamber of Commerce representative; an economic operator 
representative ; and a customs agent representative.  The Committee was assisted  by a permanent 
secretariat  composed of a customs representative and a representative of t he private sector 
appointed by Order of the Minister for Finance and the Budget.  This secretariat was responsible for 
receiving and registering appeals and for publishing and circulating the Committee's decisions.   WT/ACC/SPEC/COM/5/Rev.1  
  
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  62. Judges were  subject only to the authority  of the law  in the performance of their duties.  Trial 
judges could not be removed. There was no limit on the term of office of judges. The  President of 
the Supreme Court of Justice was appointed by the President of the Union among the Supreme Court 
judges,  after consultation with the Judicial Service Commission. The State was represented by the 
Public Prosecutor.  
63. The Ministry of Economy and Trade was responsible for trade policy and for coordination with 
other ministries responsible for trade -related matter s. Cases of disagreements between ministries 
were submitted to the Council of Ministers. Strategic decisions such as the formulation of the 
Government's trade policy and its negotiating positions in regional and multilateral trade negotiations 
were taken b y the Council of Ministers.  
64. The government had set up a National Forum on Trade Policy Development ( Forum National 
pour le Développement de la Politique Commerciale , FNDPC ), which had  subsequently  been replaced 
by the National Committee on Trade Negotiatio ns (Comité National des Négociations Commerciales , 
CNNC ). The CNNC advised the authorities in all trade negotiations and was a forum for consultation. 
The CNNC comprised high -level officials from the Ministries of Finance and Budget; Agriculture, 
Transport , Tourism, Post and Telecommunications; Foreign Affairs, Justice; and Education and 
Culture (including focal points on trade policy issues) and representatives of the principal economic 
sectors (through socio -professional organizations) and resident missio ns of development partners 
present in the capital. Representatives of the private sector and international institutions based in 
Moroni were only involved in a consultati ve role ; they did not have access to negotiating documents 
or other official documents . Within the CNNC, a specialist group had been established on WTO 
matters, the Enhanced Integrated Framework and the Aid -for-Trade programme. This group 
formulated trade policy initiatives and recommendations on behalf of the CNNC to the Council of 
Ministe rs; coordinated the implementation of trade policy decisions taken by the Council of  Ministers. 
The government also solicited the views of industry associations, the Chambers of Commerce, the 
private sector, civil society and local island communities on tr ade policy.   
- Authority of Sub -Central Governments  
65. The representative of Comoros said that the central government had exclusive competence 
in political, legislative and administr ative matters of national scope and  external relations  including 
trade and international treaties ; it exercised all sovereign powers and provided public s ervices.  
The three islands,  Anjouan (Ndzouani), Mohéli (Mwali) and Grande Comore (NGazidja), were 
autonomous regiona l authority units which governed themselves freely within the framework of the 
statutory laws adopted by them in conformity with the Constit ution. The sub -central governments 
were obliged to act in accordance with the laws and regulations of the country an d the treaties and 
agreements to which the country was party. The  areas which came under the  responsibilit y of the 
islands were  set out in Article 9 of the Constitution: "administration of local authorities; urban and 
rural police; fairs and markets; study  allowances and island grants; road networks; development of 
secondary routes; island land development; construction, equipment, maintenance and management 
of teaching and healthcare establishments and staff; small -scale fishing; and agriculture and WT/ACC/SPEC/COM/5/Rev.1   
 
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  livest ock farming , excluding strategies and research ". The island authorities were not authorized to 
provide  subsidies . Island authorities consisted of a Governor elected by universal suffrage by the 
citizens of the island and a directly elected deliberative Cou ncil (island parliament). The  Governor 
was assisted in his /her duties by an executive body of ministers ( commissaires ). Island authorities 
had their own sub -authorities, which were regional and communal authorities. Island authorities 
were overseen by the Ministry of the Interior. A framework had been set up for regular consultations 
between the President of the Union , the Governors of the three islands and the President of the 
National Assembly.  
66. Asked to describe the scope of authority of Anjouan, Grand e Comore, and Mohéli related to 
agriculture and livestock farming , the representative of Comoros said that island authorities 
implemented the national policies on agriculture.   
67. The representative of Comoros said that tax legislation was adopted at the  Union level via 
the Finance Law. Island authorities were empowered to levy and collect certain taxes - "trade tax" 
(patente ), vehicle tax - for their own revenue, and they could grant subsidies for the operation of 
certain public institutions, including s chools and hospitals.  The representative of Comoros said that 
the islands could introduce new taxes, but these taxes could not be related to imports or exports.  
68. The representative of Comoros confirmed that the central government had exclusive 
competence in  regard to international treaties and agreements, and that sub -central governments 
did not have the power to apply measures that could be incompatible with international treaties, 
including  the WTO Agreement .  
IV. POLICIES AFFECTI NG TRADE IN GOODS  
- Trading Rights  
69. The representative of Comoros said that, to conduct business in Comoros, all natural and 
legal persons ( other than  cooperatives) had to register in the Trade and Pers onal Property Credit 
Register ( Registre du Commerce et du credit mobilier, RCCM ). Individuals could register as sole 
entrepreneurs.  Cooperatives were registered in the Register of Cooperative Societies. The RCCM was 
held by a commercial chamber of the court of first instance. Applications for registration were 
submitted to  this chamber. Applications were submitted to the Court Registry  (a department of the 
commercial chamber) , or alternatively to the ANPI Single Window , or to the Administrative Procedure 
Centre for Businesses ( Centre des formalités administratives des entreprises , CFAE). Applications 
consisted of (i) an application form ; (ii) a copy of the identity documents of the associates and the 
managing director; (iii) a copy of the criminal records of the associates and the managing director, 
or a signed sworn statement; and (iv) a power of attorney with authentication of signatur e, if 
applicable. The registration fee was set at KMF 68,500 for a limited liability company (SARL) and 
KMF 162,000 for a public limited company (SA).  The registration procedure was completed within 
two days. The registration procedure for a branch was the  same as that for setting up and registering 
a company.  The registration  process was automatic and a single registration was necessary to WT/ACC/SPEC/COM/5/Rev.1  
  
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  conduct business in the entire Union of Comoros. In particular, s imple registration was sufficient for 
any natural or legal person in Comoros to engage in trade in all products.   
70. In response to a specific question on the registration of  branch es of foreign compan ies, the 
representative of Comoros acknowledged that  according to OHADA's  Uniform Act on Commercial 
Companies and Economic Interest Groups , if within two years of its creation the branch of a company 
registered by a foreign person outside the OHADA area had not been affiliated with a company 
incorporated under the law of an OHA DA member State  - in this case Comoros - the branch could be 
removed from the RCCM  at the request of the Registry or any interested party . In Comoros, rulings 
in such cases were issued by the presiding judge of the court of first instance.  
71. Asked if importers of record could import without having to establish presence in Comoros, 
and without selling or distributing goods in Comoros, the representative of Comoros said that 
importers needed to be registered and to have a physical presence in the country . He confirmed that 
Comoros did not impose equity limitations or investment requirements on foreign firms wishing to 
be importers of record.  
72. A Member said that Comoros' physical presence requirement was an onerous condition for 
importing that appeared to b e beyond what was permitted under Article XI of the GATT and requested 
that Comoros remove this requirement.  
73. The representative of Comoros said that every natural or legal person having the status of 
commercial trader and active in a particular island had to hold a professional card issued by the 
Commissariat of Finance of the respective island  (Articles 4, 196, 236, 241 of Law No. 83 -004/PR of 
the Commercial Code of 19  May 1984) . The fee for a professional card varied from KMF 5,000 to 
KMF 20,000 (in increasing increments of KMF 2,500) depending on the professional category  and 
was identical for domestic and foreign natural or legal persons . In reply to a specific question, the 
representative of Comoros said that domestic production also existed in the prof essional categories 
subject to the highest fees.  
74. In addition, all businesses , irrespective of their legal form,  were required to register with the 
Large Enterprise Directorate  of the General Tax and Property Administration (AGID) to obtain a tax 
identific ation number ( numéro d'identification fiscale, NIF). The NIF was used when clearing goods 
through customs and allowed importers to pay 1% of the c.i.f. value of imported goods under the 
import "trade tax" ("patente d'importation" , PI) instead of 10% , which was applicable to businesses 
without a NIF.  A NIF was issued within 48 hours , against a fee of KMF 25,000, as long as  all 
supporting documents were complete. In reply to a specific question, the representative of Comoros 
said that only informal eco nomy businesses operated without a NIF.  
75. He added that with the launch of  the CFAE in 2012, business start -up procedure s had been 
streamlined  within a single window , which had reduced the time required to  set up a business down 
to 72 hours. The CFAE s operat ed under government supervision and had been set up at the ANPI 
and at the Chambers of Commerce, Industry and Agriculture. They  provided support with the drawing WT/ACC/SPEC/COM/5/Rev.1   
 
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  up and registration of property -related instruments, notary authentication , and registration w ith the 
RCCM.   
76. The representative of Comoros said that t he AGID levied a special activity licence fee on the 
importation of alcoholic beverages  pursuant to Order No.  14-069/VP -MFEBCEIP/CAB . In accordance 
with the Tax Code (Article 196) , the licence fee wa s set at KMF 4,000,000 for importers, KMF 500,000 
for distributors, and KMF 250,000 for sellers. Licences were due on 1  January of each year. 
Importers  could also be distributors/wholesalers, however bar owners could not import alcohol. 
Retail  operators, i .e., stores that sold alcoholic beverages, were considered to be distributors. 
A licensed importer of alcoholic beverages could make the imports available to downstream 
distributors without paying a distributor's licence. Given that alcoholic beverages wer e not produced 
locally, in practice the licence fee applied only to imported products.  
77. The representative of Comoros added that a licence for the importation of tobacco had been 
introduced under the Finance Law No.  08-43/AU. To obtain a licence , the importer had to pay a trade 
tax contribution (see below)  and be in a possess ion of  a NIF.  He confirmed that Comoros did not 
currently c ultivate tobacco and did not have a cigarette factory.  There was , however, a  small cigarette 
packaging unit for the local brand "COELACANTHE" , which used imported raw materials. Licensing 
requirements are listed in Annex  2. 
78. In addition, for certain regulated activities, "operating approvals " were issued by the  
competent authority or  minist ry concerned , e.g., a fisher y enterprise  had to obtain an approval from 
the ministry responsible for fisheries . These approvals were issued in view of fulfi lling the objective 
stipulated in Article 4 of the Investment Code  – namely,  the right to invest was conditional  on 
ensuring the protection of health  and public health, social protection , and public economic order.   
The procedure for the grant of the opera ting approval was set out in Articles 159 and 160 of the Tax 
Code. Approvals  were issued to commercial businesses and/or other natural or legal persons for the 
purpose of carrying o ut their business. The operating approval was  not specially required for 
importation.  Entities engaged in activity in a sector that did not require an opera ting approval could 
engage in importing without such an approval.  
79. The operating approvals  described in the preceding paragraph corresponded to the trade tax 
contribution (" contribution des patentes ") stipulated in the General Tax Code  (Article 159) . All natural 
or legal persons engaged in a business, industry or profession not exempted under Article 164 of the 
Tax Code w ere subject to the trade tax contribution . The trade tax  contribution  was payable to the 
AGID , for the whole year, by any person engaged in a taxable activity on 1 January of a given year 
and was due before 31 March of the year in question. This included importers and exporters. 
The trade tax was established by applying to the designated professio n the corresponding rate listed 
in a schedule of rates annexed to the Code (Article 1 79). For importers and exporters , the trade tax 
contribution amounted to KMF 250,000  plus a 1/10th proportional duty  (i.e., 250,000 + 
1/10* 250,000 = KMF  275,000). As soon as the trade tax contribution was paid, the corresponding 
operating approval was issued automatically by the relevant competent authority . Table 2 lists WT/ACC/SPEC/COM/5/Rev.1  
  
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  selected  trade tax rates stipulated in Article 179 the Tax Code. Activities exempt under Articl e 164 
of the Tax Code are listed in Annex  3.  
Table 2: Selected t rade tax rates  (Article 179 of the Tax Code)  
Taxable activity  Fixed duty  Proportional 
duty Comments  
Business agent   20,000  1/10th  NC 
Conglomerates (producer of)  100,000  1/10th   
Medical analysis (laboratory)   30,000  1/10th   
Electronic appliances:  
- seller  
- repairer   
150,000  
 50,000   
1/10th  
1/10th   
 
Importer - Exporter   
250,000   
1/10th  The special importer/exporter trade 
tax cannot be cumulated with the 
trade tax for other activities.  
 - Trade Facilitation  
80. Members asked Comoros whether it would accept, upon accession, the Protocol Amending 
the Marrakesh Agreement Establishing the World Trade Organization done at Geneva on 
27 November 2014 ( WT/L/940), to insert the Agreement on Trade Facilitation into Annex 1A of the 
WTO Agreement (the "TFA Protocol").  
81. The representative of Comoros said that Comoros undertook to ratify and implement the 
Trade Facilitation Agreement. A n evaluation based on the  Agreement on Trade Facilitation had been 
carried out under the updated  Diagnostic Trade Integration Study  (DTIS). Comoros intended to 
approach the WTO and bilateral partners for assistance in  implement ing the Agreement during the 
accession process and over the period defined in the legislative action plan.   
82. [The representative of Comoros  took note of the Protocol Amending the Marrakesh 
Agreement Establishing the World Trade Organization done at Geneva on 2 7 November 2014 
(WT/L/940) (TFA Protocol), which had entered into force on 22 February 2017 and had inserted the 
Agreement on Trade Facilitation into Annex 1A of the WTO  Agreement. Referring to paragraph 2 of 
the Protocol of Accession, which provided that Comoros  shall accede to the WTO Agreement as 
rectified, amended or otherwise modified by such legal instruments as may have entered into force 
before the date of entry into force of the Protocol of Accession, which included the TFA Protocol, he 
confirmed t hat Comoros  would accept the TFA Protocol by virtue of accepting the Protocol of 
Accession. He further confirmed that Comoros  would apply the WTO Agreement on Trade Facilitation  
from the date of accession . The Working Party took note of this commitment .] 
A. IMPORT REGULATIONS  
- Ordinary customs duties  
83. The representative of Comoros said that  Comoros'  national tariff followed the nomenclature 
of the Harmonized System. While negotiations on the implementation of the COMESA customs union 
were ongoing  (see "Trade Agreements") , Comoros had already adopted the COMESA categorization 
of goods, harmonized its C ustoms Code to that of COMESA, and incorporated  in full  the COMESA WT/ACC/SPEC/COM/5/Rev.1   
 
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  Common Tariff Nomenclature. As part of the  COMESA FTA framework, Comoros had eliminated 
customs duties on all products originating in COMESA countries.  He added that Comoros had 
implemented the computerised customs management system ASYCUDA++ in 2008 with technical 
and financial su pport from COMESA and UNCTAD.  
84. Comoros applied ad valorem  and specific duties. Ad valorem  duties  - i.e., the single import 
tax (Taxe Unique d'Importation, TUI ) - were currently applied in tariff bands of  0%, 5% and 20%.  
Specific duties applied to rice (four tariff lines), petroleum ( 2 tariff line s), and vehicles (32 tariff 
lines).  
85. Recen t reforms had sought to bring customs dutie s progressively in line with the COMESA 
common external tariff  (CET) , which Comoros intended to adopt. At present, 2.7% of Comoros' tariffs 
were aligned with the COMESA CET. The COMESA Secretariat had not put forward a specific timetable 
to introduce the C ET, but Comoros stood ready to move forward with its implementation with 
COMESA members  that had completed the FTA stage. The COMESA CET  of the future customs union 
comprised four bands – 0% (raw materials); 0% (capital goods); 10% (intermediate products);  and 
25% (finished products). Tariffs w ould thus increase with adoption of the COMESA CET – e.g., tariffs 
at 5% would increase to 10% and those at 20% would increase to 25%.  
- Other duties and charges  
86. The representative of Comoros said that the Regional Cooperation Tax (Taxe pour la 
coopération régionale, TCR ) was a 1% charge earmarked  for paying contributions to regional and 
international instituti ons (COMESA, IOC and the WTO).  This tax was levied at the customs  border . 
In response to a specific question, he said that the contributions to these organisations  exhausted 
the TCR and that there had never been any residual amount. Specifically, the annual contribution to 
COMESA was estimated at USD 90,000.  
87. In addition, a  tax levied by the Chamber of Commerce, Industry and Agriculture (CCIA tax ) 
was collected at customs at the rate of 1% on all products except ordinary rice and petroleum 
products.  This tax was levied for the maintenance of warehouses/depots f or imported products.  
The Chamber of Commerce  was independently managed but received  a State subsidy through the 
CCIA tax.  
88. An import "trade tax" ( patente d'importation, PI ) was also collected at the border.  
For importers who had obtained a tax identificat ion number ( NIF), the PI was levied at the rate of 
1%.  Importers without a NIF paid a PI of 10% . The revenue from this tax wen t to the regular 
government budget  (see also "Trading rights").  
89. The representative of Comoros added that an advance tax payment ( acompte sur l'impôt, 
AI) was levied on imported goods  [at the rate of 1%] . Registered taxpayers could deduct the amount 
of the advance payment from the corporate tax at the end of the fiscal year. The AI was levied in 
order to combat taxpayer tax evasion and fraud.  WT/ACC/SPEC/COM/5/Rev.1  
  
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  90. The representative of Comoros stated that his Government undertook to eliminate existing 
Other Duties and Charges (ODCs) - i.e., the AI, PI, TCR and CCIA tax . The elimination of OD Cs would 
come into effect with the entry into force of the new Finance Law.  
91. [The representative of Comoros said that his Government was committed to preserve WTO 
accession best  practices. As a result of the review of its applied ODCs, he confirmed that, up on 
accession, all ODCs would be removed and bound at zero. The Working Party took note of this 
commitment. ] 
92. [The representative of Comoros confirmed that, upon accession, Comoros  would bind all 
Other Duties and Charges in its Schedule of Concessions and Co mmitments for Goods at zero, 
pursuant to Article II:1(b) of the GATT 1994. The Working Party took note of this commitment. ] 
93. A Member noted that  the imposition of a 0.2% levy on selected imports was foreseen by the 
African Union and enquired whether Comoros  intended to impose this levy. In response, the 
representative of Comoros said that the modalities of the 0.2% levy had not yet been agreed by the 
African Union.  Should such a levy be applied by the African Union, Comoros intended to implement 
it through  domestic taxation .  
- Tariff rate quotas, tariff exemptions  
94. The representative of Comoros said that Comoros did not have tariff rate quotas.  
95. A Member asked Comoros to list all current tariff exemptions by tariff line and by recipient 
of the benefit, including information on any requir ements to receive these benefi ts.  
96. The representative of Comoros replied that all raw materials and capital goods to be used in 
investment projects under the Investment Code, and products imported for the diplomatic and 
consular corps, were exempt from customs duties following a decisi on to grant approval . Exemption 
from customs duties did not imply exemption from other duties and taxes applicable to imports. 
Goods eligible for exemption are listed in Annex 4. 
- Fees and charges for services rendered  
97. The representative of Comoros said that a  Single Administrative Charge (Redevance 
Administrative Unique, RAU ) was levied at a n ad valorem  rate of 5%  of the c.i.f value of the goods . 
The RAU was paid to the Financial Administration Equipmen t Fund and was calculated on the basis 
of customs receipts. The RAU was used for cover ing inter alia  the cost of  training, the electronic 
processing of clearance documents, the use of operating software, the supply of customs forms, the 
purchase and mainte nance of equipment , and compensation for the State financial services' staff – 
which were considered to be services rendered in connection with importation (customs clearance) . 
He confirmed that  the RAU was not used for fiscal purposes.  
98. The representative of Comoros added that the customs authorities intended to introduce  a 
new fee, which would  be based on  the cost of services rendered  and not on the value of the goods .  WT/ACC/SPEC/COM/5/Rev.1   
 
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  99. In reply to a specific question, the representative of Comoros said that Comoros did not 
publish its fees and charges on the Internet , but intended to do so prior to  accession . 
- Application of internal taxes to imports  
100.  The representative of Comoros said that the  internal taxes collected at the customs border  
were the  consumption tax (taxe de consommation, TC ) and the excise tax ( droit d'accise, DAC ). 
The TC was levied at a general rate of 10% on the value of goods/services (Article s 140 and 152 of 
the Tax Code) . Exceptions applied to (i) the eight categories of staple goods listed in Table 1 (0%); 
(ii) tuition in private schools (1%); (iii) water and electricity supply and sale of tickets for domestic 
travel (3%); (iv)  telephone services, catering, banking , and th e sale of tickets for travel abroad 
(5%); and to (v) casino operations (25%). The DAC applied to (i) ordinary rice (40 KMF/kg ); 
(ii) luxury rice (150 KMF/kg ); (iii) petrol (a standard rate of KMF 230 /l and a reduced rate of KMF 
211/l) and diesel (a standar d rate of KMF 115 /l and a reduced rate of KMF 95 /l); and (iv) alcohol 
and tobacco (10% of the sale price).  For domestic products, the internal taxes were collected at the 
point of sale.  For imports, g iven the informal nature of the Comorian economy, internal taxes were 
collected at the border to secure revenue and prevent tax evasion. Comoros was , however , 
considering how to collect  these taxes internally by the General Tax and Property Administration 
(AGID ).  
101.  The representative of Comoros confirmed that  there was no internal tax applied to any 
imported good in excess of the internal tax applied to the like domestic product. Furthermore, in his 
opinion, there were currently no like domestic products for the products subject to excise duties.  
Specifically, neither rice nor tobacco were produced domestically . There was , however,  a small 
cigarette packaging unit for the local brand "COELACANTHE" , which used imported raw materials.  
He added  that excise tax would be levied in the same way to futu re domestic like products .  
102.  He added that the currently applicable internal taxes would be replaced by a new value added 
tax (VAT). A draft VAT law would be prepared with the support  of the IMF . Adoption and progressive 
implementation were foreseen for 2020-2022.  
- Quantitative import restrictions, including prohibitions, quotas and licensing 
 systems  
103.  The representative of Comoros said that in 2017 Comoros had introduced a ban on the 
production, importation, marketing and distribution of non -biodegradable plastic bags and wrapping 
(Law No. 17 -011/AU).  
104.  The representative of Comoros added that s ince the 1990s, Comoros had lifted all 
quantitative restrictions under the IMF structural adjustment programme. International trade was  
nevertheless  subject to restrictions relating to the application of security laws and regulations; the 
control of arms, ammunition and other war equipment and military items; the protection of human, 
animal or plant health or life; protection of public morality; the transfer of gold, silver and precious 
and semiprecious stones; the protection of national artistic and cultur al property; and the control of WT/ACC/SPEC/COM/5/Rev.1  
  
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  narcotics, hazardous and toxic waste, nuclear materials, radioactive products or any other materials 
used in the development or exploitation of nuclear energy. These restrictions were applicable in 
accordance with the provis ions of the relevant international conventions and organizations, including 
the WTO, WCO, UNESCO, FAO and the Convention on International Trade in Endangered Species of 
Wild Fauna and Flora (CITES).  The primary legal basis for prohibitions or quantitative restrictions 
was provided by Chapter VII (Articles 44 to 49) of the new Tax Code. The  remaining provisions were 
contained in sectoral laws and regulations concerning areas such as the military, health, culture and 
the environment.  
105.  The representative of Comoros said that Comoros did not have legislation on import licensing  
within the meanin g of the WTO Agreement. Plans existed to institute a WTO -consistent import and 
export licensing regime run by the Foreign Trade Authority. A  draft law on foreign trade had been 
drawn up accordingly.  
106.  He further added that, under the structural adjustment p rogramme, import licences had in 
principle been abolished under Order No. 99 -001/MECIA/CAB and replaced with statistical cards.  
These statistical card s were required for the  collect ion of statistics on external trade flows . 
This system consisted of obtaini ng an administrative record with the following information: (i) name 
and address of the importer; (ii) activity exercised; (iii) weight and value of the merchandise; 
(iv) origin of the merchandise to be imported; and (v) bank identification details of the commercial 
transaction.   
107.   A Member expressed concerns about the statistical card system  which , in addition to an 
operating a pproval , appeared to place a significant burden on commercial activity . In reply, t he 
representative of Comoros said that the statistical card s were needed only for transactions requiring 
banking domiciliation  and therefore not required for all commercial transactions.   
108.  He added that t he import of certain goods was subject to non -automatic  licensing  (non-
automatic authorizations) . Specifically, special authorizations were issued by the relevant 
administrative bodies for the import of (i) live animals and meat; (ii) fish and crustaceans; (iii) live 
trees and plants; (iv)  endangered species; and (v)  arms and explosives. These authorizations were 
renewable upon presentation of supporting documentation. Licensing requirements are listed in 
Annex  2.  
109.  Asked to provide information about the import of luxury rice, the representative of Comoros 
said that luxury rice was rice that contained 0% to 5% of broken rice. A licence for the import of 
luxury rice required prior authorization by the Directorate -General of the Economy and Foreign Trade 
and cost KMF 500,000 (Article 199 of the Tax Code, as amended  by Article 20 of the 2019 Finance 
Law). Existing importers had to request licences at the latest by 31  March of any given year. Licences 
were then valid for the entire year. New importers, who registered after 31 March, could begin 
importation at any time . This licence had been applied since 2012 for fiscal rather than restrictive 
purposes and was not required for customs procedures. Therefore, in his view, this measure did not 
affect the import of luxury rice but rather the marketing of this product. He a dded that, as luxury WT/ACC/SPEC/COM/5/Rev.1   
 
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  rice was considered a luxury product, an internal tax had been introduced on its consumption. 
Given  that luxury rice was not produced locally, in practice the internal tax applied only to imported 
luxury rice (see "Application of Inter nal Taxes on Imports").  
110.  A Member noted that Comoros prohibited the import of Zea Mays  (corn) seed for planting 
and consumption and asked Comoros to further explain the basis for the prohibition. Contrary to the 
stated basis for prohibition, Peronosclerospo ra philippinensis , Sclerospora philippinensis , 
P. spontanea  and P. sacchari  were not known to occur on the territory of this Member. Furthermore,  
this Member held the view that  Stewart's wilt ( Erwinia stewartii ) had  a negligible risk of becoming 
establishe d in Comoros.  This Member asked Comoros to provide the scientific basis on which the 
restrictions were applied  and enquired about Comoros' plan to eliminate the prohibition.  
111.  The representative of Comoros replied that Comoros  had taken steps to prohibit imports of 
the seed as it currently lacked the requisite tools and expertise for detecting seeds from genetically 
modified organisms which did not exist in Comoros.  Comoros undertook to end this restriction and 
confirmed that any sanitary and phyt osanitary (SPS) measure would be based on scientific evidence 
and principles. He pointed to Comoros'  need for technical  and financial  assistance in strengthening 
the relevant services at the border  and in preparing the relevant implementing texts eliminati ng the 
prohibition . These implementing texts  were being drawn up .  
- Customs valuation  
112.  A Member expressed deep concerns regarding the use of reference prices by Comoros and 
noted that the use of reference or minimum prices was prohibited by Article 7 of the Agreement on 
Implementation of Article VII of the GATT 1994 (Customs Valuation Agreement). This Member 
enquired when and in which legislation did Comoros intend to eliminate reference or minimum prices. 
Comoros was also r equested to provide a list of the imported goods for which Comoros applied a 
reference price and a minimum taxable price.  
113.  The representative of Comoros replied  that, at present, Comoros used the Brussels Definition 
of Value  as a basis for calculating custo ms duties and other customs charges.  Comoros applied a 
reference price and a minimum taxable price for certain imported goods as part of efforts to combat 
fraud and guarantee State revenue. Nevertheless, Comoros intended to discontinue the use of these 
practices prior to WTO accession.  In this regard, he noted that the use of transaction value had been 
introduced in the 2015 Customs Code (Law No. 15 -016/AU of 28 December 2015) and that Comoros 
was a signatory to the revised Kyoto Convention. A Decr ee promulgating the Code had been in force 
since 27 October 2016.  A draft decree on the determination of the customs value as well as other 
implementing texts of the Customs Code had been  communicated to the Working Party. The purpose 
of these implementing  texts was to improve the understanding of the application of the 2015 Customs 
Code.  He added that, with the introduction of the transaction value concept in the new Customs 
Code, the use of the Brussels Definition of Customs Value was being progressively substituted. He 
added that Comoros was requesting a transition period for switching to the use of the transaction WT/ACC/SPEC/COM/5/Rev.1  
  
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  value and would require technical assistance aimed at strengthening the capacities of the  relevant 
services  and stakeholders .  
114.  In response to specific questions, the representative of Comoros said that the provisions of 
Articles 1, 2, 3, 4, 5, 6, 7, 8 and 10 of the Customs Valuation Agreement had been reflected in the 
2015 Customs Code and in the draft Order on the determination of customs value  (see Annex 5 for 
a correspondence table ). The provisions of Article 9 (conversion of currency)  had not been reflected 
in the new Customs Code nor in the draft Order  on the determination of the customs value , but would 
be implemented during a transition pe riod in accordance with Comoros' action plan in this area . 
Concerning the provisions contained in Article  11 of the Customs Valuation Agreement (right of 
appeal),  he said that, pursuant to Article  35/3 of the Customs Code, an importer could file an appeal 
with the Reconciliation and Appraisal Commission ( Commission de conciliation et d'expertise ). There 
was no further right of appeal to a judicial authority in addition to the Reconciliation and Appraisal 
Commission. As for the provisions of Article  16 of the Customs Valuation Agreement, whereby the 
importer had the right to an explanation in writing as to how the customs value of the importer's 
goods was determined, he said that this right was not limited to related party transactions and was 
availabl e for all transactions.  He added that Decision 4.1 on the Valuation of Carrier Media Bearing 
Software for Data Processing Equipment would be implemented through the implementing 
regulations to the 2015 Customs Code.  
115.  Asked about the implementation of the Interpretative Notes to the Customs Valuation 
Agreement, the representative of Comoros said that Comoros would ensure that its legislation was 
in conformity with the Customs Valuation Agreement, including its annexes a nd the Interpretative 
Notes. The Customs Code would be amended  accordingly . Comoros intended to seek recourse to the 
special and differential treatment provisions contained in Article 20 of the Customs Valuation 
Agreement with respect to delayed implementa tion periods.   
- Rules of origin  
116.  The representative of Comoros said that Comoros' customs legislation did not provide for 
any non -preferential rules of origin that would apply to countries that did not benefit from preferent ial 
treatment.   
117.  Importers were required to provide information about the origin of the goods when filling in 
a detailed import declaration. They were not required to submit a certificate of origin unless they 
benefitted from a preferential regime.  Comoros had procedures in place to provide an assessment of 
the origin of the good if requested by the importer, exporter, or producer of the good before trade 
in the good began – after verification of the production process.  Similarly, Comoros had procedures 
in place to provide an assessment for other customs matters, such as the tariff classification of a 
good, the application of customs valuation criteria, or whether the good met the rules of origin of 
preferential trade agreements.  He confirmed that Comoros wou ld provide such assessments upon 
request before trade began.  WT/ACC/SPEC/COM/5/Rev.1   
 
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  118.  Comoros applied rules of origin to its preferential trade in the context of the COMESA FTA 
based on the rules of origin contained in that agreement. Goods were deemed to be of COMESA 
origin if th ey met one of the four  criteria established in Article 2 of the COMESA Protocol on rules of 
origin . The goods had to be (i) wholly produced in a member State; (ii) produced in member States 
and their value added had to account for at least 35% of the ex-factory cost of the goods; 
(iii) produced in member States and classified, after the production process, under a tariff heading 
other than the tariff heading for the foreign materials used in their production; or (iv) produced in 
member States, designat ed by the council as "goods of particular importance to the economic 
development of the member States" , and contain ed not less than 25% of value added.   
- Other customs formalities  
119.  The representative of Comoros said  that the customs bonded warehouses regime allowed 
the storage of goods in a specific location under customs control until payment of customs duties 
and taxes, and the storage of goods imported under special economic policy measures. The  Customs 
Code fores aw several categories of warehousing : (i) government warehousing; (ii) private 
warehousing; (iii) special commodity warehousing; and (iv) industrial warehousing where enterprises 
active in exports  - or in both exports an d the domestic market  - could receiv e authorisation to release 
goods conditionally relieved from the payment of import duties and taxes. He noted that industrial 
warehouses were not yet in place.   
120.  The representative of Comoros confirmed that Comoros did not maintain and did not plan to 
impos e any requirements for notarization, authentication, or consularization of trade documents.  
- Preshipment inspection  
121.  The representative of Comoros said that Comoros did not conduct preshipment inspection  
and did not ha ve any intention of implementing a preshipment inspection programme for as long as 
one was not justified by needs.   
- Anti-dumping, countervailing duties, safeguard regimes  
122.  The represent ative of Comoros said that Comoros did not have any national regulations on 
anti-dumping , countervailing and safeguard measures .  He noted, however, that Article 10 of the 
COMESA Treaty and the COMESA Regulation on Trade Remedy Measures bound COMESA members 
in the conduct of their trade remedy investigations. The COMESA  Regulation established rules for the 
conduct of trade remedy investigations and for the application of trade remedies.  
123.  A draft law on trade defence measures had been drawn up at the national level, but had not 
yet been adopted by the Government. He provided assurances that no measures would be applied 
until this draft law was adopted.   
124.  Having reviewed Comoros' draft law on trade defence measures, a Member noted that there 
were several areas from the applicable WTO Agreements that were either only covered in a cursory WT/ACC/SPEC/COM/5/Rev.1  
  
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  fashion or not at all and encouraged Comoros to make revisions to the draft  law. In  response, the 
representative of Comoros said that the draft law would be revised to take into account the specific 
comments raised by this Member.  
B. EXPORT REGULATION S 
- Customs tariffs, fees and charges for ser vices rendered, application of internal 
 taxes to exports  
125.  The representative of Comoros said that exports were not subject to export tax.   
126.  Pursuant to Article 19 of Decree No. 16 -003/AU of 29 December 2016, containing the Finance 
Law of 2017, an excise tax was imposed on the production of vanilla, cloves and ylang -ylang oil, 
which was levied by the customs. The tax was set at KMF 300/kg (dry van illa); KMF 200/kg (dry 
cloves); and KMF 500/l (ylang -ylang oil).  
- Export restrictions  
127.  The representative of Comoros said that, with the introduction of trade liberalization 
measures in the 1990s, Comoros no longer applie d quantitative export restrictions. Specifically, 
export transactions were not subject to any licen sing or prior authorization requirements.  
128.  He added that, as a signatory to the Convention on International Trade in Endangered 
Species of Wild Fauna and Flo ra (CITES), Comoros prohibited the export of endangered species of 
flora and fauna.   
129.  He confirmed that export restrictions were not subject to any bans or quotas, with the 
exception of the prohibition on the export of endangered species of flora and fauna . 
- Export subsidies  
130.  The representative of Comoros said that , at present,  Comoros did not have a law on export 
incentive measures.  
131.  A Member  enquired  how Comoros' duty drawback system was consistent with Annex I (i) and 
Annex III of the Agreement on Subsidies and Countervailing Measures and aske d how Comoros 
ensured that the drawback refunded did not exceed the original amount of tax/tariff . 
132.  The representative of Comoros replied that the concept of duty drawback had been referred 
to in Article 151 of the 1992 version of the Customs Code. The 2015 Customs Code did not contain 
provisions on duty drawback, but retained the concepts of repayment and r emission (Article 314 to 
321).  Asked to explain the difference between "duty drawback" and "repayment and remission", the 
representative of Comoros said that these concept s were defined in Article 314 of the 2015 Customs 
Code. "Repayment " meant  the total o r partial refund of import duties  or export duties that had been 
paid. "Remission" meant either a decision to waive all or part of the amount of a cu stoms debt , or a WT/ACC/SPEC/COM/5/Rev.1   
 
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  decision to render void an entry in the accounts of all or part of an amount of import or export duty 
that ha d not been paid . The rules governing repayment and remission were stipulated in Article 315 
of the Customs Code . Import duties or export duties would be repaid or remitted upon submission 
of an application to the appropriate customs offi ce within a period of three years from the date on 
which the amount of th ese duties was communicated to the debtor.  
C. INTERNAL POLICIES  AFFECTING FOREIGN T RADE IN GOODS  
- Industrial policy, including subsidies  
133.  Asked ab out the means by which Comoros  was promoting exports, the representative of 
Comoros said that the Government's export promotion strategy consisted of (i) s etting up  a National 
Investment Promotion Agency  (Agence Nationale pour la Promotion des Investissements, ANPI ); (ii) 
improving the competitiveness of vanilla, clove and ylang -ylang exports by strengthening the 
institutional and technical capacity of produ cers, traders and exporters to allow them to  market 
products  more effectively ; (iii) setting up a privately -owned  national fishing company for exporting 
fisheries products  (which was not intended to be a State monopoly) ; (iv) establishing  a Fisheries 
Produ cts Certification Office; ( v) establishing  a customs origin bureau to authenticate and issue  
certificates of origin; and (v i) establishing a national SPS system aimed at supporting the country's 
agricultural export development strategies . He added that the  national export promotion strategy 
did not include subsidies.  
134.  Some M ember s noted that Comoros' national trade policy, adopted in February 2013 , 
encouraged import substitution measures and asked Comoros to provide  more specific information 
on these measur es, and a  timetable for their removal. Noting Comoros' intentions to introduce tariffs 
and quotas , a Member asked Comoros to explain how this would be consistent with Comoros' WTO 
commitments, in particular the bound rates in Comoros' WTO Goods Schedule.  
135.  The representative of Comoros replied that  the development of the agri -food sector 
responded to the need to ensure food self -sufficiency and poverty reduction. Large amounts of food 
crops and garden produce were being imported at present, as local production was insufficient to 
meet the needs of the population. In particular, there was a severe supply shortage in certain 
agricultural product s, which were key components of the national diet – notably products falling 
under SITC groups 012, 0 16 and  017 (meat) , 025  (eggs) , 034  (fish) , 041  (wheat) , 042  (rice) , 045  
and 048 (cereals and cereal preparation) , 054  (vegetables) , 057, 058 , 059 (fruit and fruit juices), 
075 (spices), 098 (edible products and preparations), 222 and 223 (oil -seeds) , and 4 22 (vegetable 
fats and oils) . As possible future public policy, Comoros considered the possibility t o provide 
incentives to local production in view of  ensur ing self -sufficiency . In such a scenario,  infant agrifood 
industries would  be protected for an init ial period of five years. This would be done in accordance 
with the provisions of the 1991  Abuja Treaty (Article 35) and in accordance with WTO  rules. Tariffs 
and quotas could be introduced for several agrifood products so as to reduce imports while promot ing 
domestic production. In particular, if the supply capacity of domestic production were insufficient, 
partial imports would be used to meet the shortfall in local supply on the basis of WTO -consistent WT/ACC/SPEC/COM/5/Rev.1  
  
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  quotas. After a period of five years, the country was expected to have the capability to  produc e these 
products in sufficient quantity and quality to supply the domestic market. He added that, if such a 
policy would be approved and implemented, the WTO would be informed in accordance with WTO 
rules and proc edures.  
136.  The representative of Comoros confirmed that government incentives were not contingent 
upon export  and that, at present, Comoros did not have a law on export incentive measures .  
- Technical barriers to trade, standards and certification  
137.  The representative of Comoros said that the relevant national legislation relating to the 
implementation and administration of technical barriers to trade (TBT) consisted of 
Law No. 12016/AU on Legal Metrology of 20  December  2012; Law No.  95009 of 20  June 1995 on the 
Creation, Organization and Operation of the National Institute for Research in Agriculture, Fisheries 
and the Environment ( Institut National de Recherche pour l'A griculture, la Pêche et l'Environnement, 
INRAPE ); Law No.  94018 of 22  June 1994 establishing the Framework Law on the Environment, as 
amended by Law No.  95007 of 19  June 1995; Decree No.  1505/PR establishing the National Fishery 
Product Quality Control and  Certification Office ( Office National de Contrôle Qualité et de Certification 
des Produits Halieutiques  , ONCQCPH ); Decree No.  12210/PR establishing the National Standards 
Council ( Conseil National de Normalisation, CNN ); Decree No.  99087/CE on the creati on, mandate 
and organization of the consumer product standardization and quality service; 
Order  Nos. 14/086/MPEEIA and 12/089/MFEBICEP on the adoption and application of the Codex 
Alimentarius sanitary and phytosanitary standards; Order No.  011/004/ of 7  April 2011 designating 
the focal points for nontariff barriers in the COMESAEACSADC Tripartite Free Trade Area; 
Order  No. 11/02/MRPECE of 3  April 2011 establishing the National Follow  Up Committee on the 
nontariff barrier removal process; Order No.  09013bis  of 23  November  2009 establishing the 
National Codex Alimentarius Committee (CNCA); and Order No.  09010 of 2  November  2009 
designating a national Codex focal point.  
138.  Comoros was a Member of the International Organization for Standardization (ISO), the 
International Organization of Legal Metrology (OIML), the Standards and Metrology Institute for the 
Islamic Countries (SMIIC) and the African Organization for Standardization (ARSO).  
139.  The representative of Comoros noted that the responsibilities of the CNN were  to (i) identify 
and analyse the need for standards in the various sectors of the national economy; (ii) set up 
technical committees to develop Comorian standards; (iii) approve, appropriate, harmonize and 
adopt COMESA standards and those of other standard  setting bodies; and (iv) create a mark of 
conformity with Comorian standards and issuing licences. The CNN comprised both public and private 
sector representatives, including (i) a  representative of the Chambers of Commerce , Industry and 
Agriculture; (ii)  a representative of the Comoros Employers' Organization; (iii) two representatives 
of the interbranch organization of the cash crop and agricultural production subsectors; (iv) civil 
society representatives (two from the consumers' association, a universi ty representative, a 
representative from the INRAPE); (v) a representative from the Ministry responsible for education; WT/ACC/SPEC/COM/5/Rev.1   
 
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  and (vi) a representative from the Ministry responsible for finance. Due  to a lack of requisite 
infrastructure, the CNN was not currentl y pursuing its objective of creating a national mark of 
conformity. He added that the CNN had authority over sub -central or local entities , and that there 
were no such entities for which the CNN would not have the authority over a requirement for the 
parties to comply with its determinations . 
140.  The representative of Comoros said that the development of standards and technical 
regulations was open to all stakeholders. Foreign stakeholders could participate at any stage of the 
standard development process, in a ccordance with national needs for expertise. There were no 
restrictions regarding the involvement of foreign stakeholders with proven expertise.   
141.  A Member asked how Comoros would ensure compliance with TBT Agreement obligations, 
including those under Artic les 2, 3 and 4 on the preparation, adoption and application of technical 
regulations and standards. Specifically, this Member enquired how Comoros would ensure that an 
"early information" approach was implemented by national and sub -national authorities fo r all new 
technical regulations, substantial amendments to existing technical regulations, or draft technical 
regulations.  
142.  The representative of Comoros replied that compliance with the TBT Agreement would be 
ensured under Article 2 of Decree No.  12210/PR  establishing the CNN, which provided for the 
approval, appropriation, harmonization and adoption of COMESA standards and those of other 
standard  setting bodies. To comply with  the WTO Agreements, in particular Article 2 and 3 of the 
WTO TBT Agreement, Com oros had set up a national TBT committee and an  enquiry point , which  
would take measures to ensure that the provision of early information on all new technical 
regulations, substantial amendments to existing technical regulations, or draft technical regula tions 
was coordinated and implemented at national and subnational levels. The representative of Comoros 
further noted that the Foreign Trade Directorate followed up on questions relating to TBT  and was 
the authority responsible for notification . The TBT enquiry point was responsible for determining 
whether a  measure  should be notified and for transmitting it to the Foreign Trade Directorate for 
notification to the WTO.   
143.  In response to a specific question, the representative of Comoros said that there was no 
government entity responsible for collecting and updating technical regulations. All official acts were 
published in the Official Journal and on its website.  
144.  The representative of Comoros  added that the Consumer Product Standardization and Quality 
Service was responsible for issuing all national trade facilitation standards with a view to greater 
integration of domestic  products in regional and international markets (Article 3.3 of Decree 
No. 99087/CE). He  recognized that the various responsibilities of the Consumer Product 
Standardization and Quality Service overlapped with those of the CNN. The existing texts would be 
merged to create a harmonious regulatory text. The representative of Comoros said that draft texts 
would be shared with the Working Party  and confirmed that Comoros was ready to work with 
Members in creating a national standards office  as per its TBT action plan .  WT/ACC/SPEC/COM/5/Rev.1  
  
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  145.  A Member asked Comoros to elaborate on how Article 3.3 of Decree No.  99087/CE would 
ensure compliance at the national and sub -national authority level.  
- Sanitary and phytosanitary measures  
146.  The representative of Comoros said that fourteen laws constituted the basic sanitary and 
phytosanitary ( SPS) legal framework in Comoros: Law No.  12018/AU of 25  December  2012 on food 
legislation, enacted by Decree  No. 13016/PR of 6  February  2013; Law No.  06010/AU of 
2 December  2006 on plant protection in the Comoros; Law No.  95009 of 20  June 1995 on the 
creation, organization and operation of the National Institute for Research in Agriculture, Fisheries 
and the Environment ( Institut National de Recherche pou r l'Agriculture, la Pêche et l'Environnement, 
INRAPE ); Decree No.  87024 of 20  August  1987, regulating imports of animals and animal  products; 
Decree No.  87018/PR regulating animal health protection; Decree No.  7019/PR establishing 
regulations on the produc tion, marketing, and safety inspection of food products; Decree 
No. 5050/PR implementing Law No.  07011/AU of 29  August  2007 on the Fisheries and Aquaculture 
Code; Decree No.  15051/PR establishing the National Fishery Product Quality Control and 
Certificati on Office ( Office National de Contrôle Qualité et de Certification des Produits Halieutiques, 
ONCQCPH ); Decree No.  5052/PR on ascertaining violations of the sanitary regulations and 
administrative measures taken in respect of the sale and safety of fishery  products; Decree 
No. 4/081/PR enacting Law No.  14010/AU of 21  April 2014 on the Code regulating the marketing 
and distribution of breastmilk substitutes ; Decree No.  87018/PR of 9  July 1987 on health protection 
regulations in the Re public of the Comoros; Decree No.  8709/PR of 9  July 1987 regulating the 
production, storage, marketing and safety inspection of food products; Order No.  3042/ of 
18 November  2013 on the establishment, functions and organization of the national stockbreeding 
policy platf orm committee; and Order No.  09/13/VPMAPEEIA/CAB creating the National Codex 
Alimentarius Committee. In addition, the Public Health Code contained provisions relating to 
phytosanitary products and food hygiene. He acknowledged that the regulatory framework  in the 
area of SPS would need to be revised to bring it into conformity with universally accepted standards 
and procedures.  
147.  He added that  the national SPS system comprised several structures principally under the 
supervision of the Ministry responsible f or agriculture, fisheries, the environment, energy, industry 
and crafts, in particular, the Directorate -General of Fisheries Resources, the Directorate -General of 
Agriculture and Livestock, and the National Directorate of Veterinary Public Health. 
These  directorates contained departments and services involved in dealing with SPS matters, 
namely, the Agri -food Department ( Département Agro -alimentaire, DAA ), the Hygiene and Sanitation 
Service, and the Plant Protection Service. The Agri -food department was res ponsible for food 
supervision and was the contact point for the National Codex Alimentarius Committee ( Comité 
National du Codex Alimentarius des  Comores, CNCA ). The Hygiene and Sanitation Service provided 
secretariat services to the CNCA. The Plant Protect ion Service served as the contact point for the 
International Plant Protection Convention (IPPC). It was also responsible for INRAPE . INRAPE's main 
objective was to design and facilitate agricultural, fisheries -related and environmental programmes, 
researc h and studies. INRAPE centralized the quality analysis laboratories. It also performed WT/ACC/SPEC/COM/5/Rev.1   
 
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  functions relating to the control of imports of animals and products of animal origin, as well as 
veterinary services.   
148.  The representative of Comoros said that all food  products and plants  required certificates 
issued by the recognized relevant services of the exporting government and the manufacturer.  
These  certificates had to confirm that the goods were examined in detail, either in their totality or 
on the basis of re presentative samples, and that they were considered free from plagues and 
diseases. The certificate from the manufacturer had to correspond precisely with the content of the 
packages . All products that compl ied with domestic legislation   (as listed in the first paragraph of this 
section  of the Report ) and with the international standards adopted by the OIE, IPPC and Codex 
Alimentarius would be permitted to enter Comoros and circulate freely in the economy.   
149.  He added that imported products would have to be included in a list of approved products in 
accordance with the regulations on the import, commercialization and use of sanitary and 
phytosanitary products. They had to also be transported in their original, intact packaging. 
Upon arrival, the SPS inspector would verify that the products conformed to the import authorization 
issued by the competent authorities. Asked to explain why Comoros needed an approved list and 
what were the procedures for adding product s to the list, the representative of Comoros said that 
the list of approved products was currently not available.  He added that all importation of food, 
animal or plant products was subject to the laws in force, including the Phytosanitary Law and the 
Food Safety Law (Food Law).   
150.  Concerning animals, food  or products of animal origin, the representative of Comoros noted 
that imports had to be accompanied by a certificate issued by the veterinary health authorities of the 
country of origin. This certificate h ad to note the sanitary status1 of the goods  defining the rules for 
food safety and animal and plant health standards , and the epizootologic situation of the importing 
country , i.e., the presence or absence of OIE reportable diseases in a certain country o r within specific 
regions within a country . In addition, the certificate  had to also certify that the goods met the 
established technical standards for the import ation of these products , in particular those of the 
Codex  Alimentarius, the IPPC and the OIE. To facilitate controls, the import of animals, food and 
animal products could occur only at the entry points established by the Ministry  of Agriculture 
veterinary services, where sanitary checks were conducted immediately upon arrival on the national 
territory.  
151.  The import of plants and plant products such as seeds, fruits, plants, flowers were also 
subject to sanitary control at the port or airport to inspect  for the presence of plant or animal 
organisms or pathogenic agents that were harmful to plant s and/or plant products in the national 
territory. The health inspector could decide to take samples for laboratory analysis, and, if necessary, 
quarantine the product. If an inadequate sanitary status was confirmed, the product could be subject 
 
1 I.e., conformity to OIE guidelines on the absence of epizootologic diseases and certain microbiological  
risks within the regulated commodities . WT/ACC/SPEC/COM/5/Rev.1  
  
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  to deconta mination or disinfection, or returned to the country of origin. The  control points were under 
the responsibility of the Plant Protection Services of the Agriculture Directorate.  
152.  A Member asked whether any import permits or certificates issued by the gover nment of 
Comoros were required prior to importation of agricultural products.  
153.  In response to a question by a Member regarding the recognition of compliance with pertinent 
international standards, the representative of Comoros said that Comoros recognized the pertinent 
international standards consistent with the SPS Agreement and the recommendations of the World 
Organisation for Animal Health (OIE), the IPPC, and the Codex Alimentarius Commission.  
All consumer food products were subject to Codex Alimentari us standards. In adopting the principles 
of the OI E, Comoros was undertaking to apply the OIE's PVS tool. Relevant draft texts had been 
submitted to the Council of Ministers.   
154.  The representative of Comoros said that, to comply with international standards in 
establishing SPS measures, a project entitled "Strengthening the sanitary and phytosanitary system 
in Comoros" had been launched in 2013 with financing provided by the Standards and Trade 
Development Facility (STDF). The overall aim of this project was to effectively enhance the safety 
and phytosanitary system covering food, livestock and plants in Comoros, and to improve access to 
foreign markets in order to benefit from international trade and environmental protection. To  achieve 
this aim, the STDF pro ject had adopted operational action plans based on the outcomes of sub -
sectoral diagnostic studies. The project also provided favourable conditions for the development, 
adoption and implementation of national SPS strategies and related plans. The  national SPS strategy, 
which was currently under preparation, would provide details on the establishment of a national SPS 
system. A Codex project on food hygiene had also been set up. While the STDF project had ended in 
December 2017, the representative of Comoros  said that financing for a laboratory for the 
certification of fisheries products could be available through COMESA.  
155.  The representative of Comoros added that two relevant laws had been adopted to bring the 
SPS regulatory framework into conformity with univ ersally accepted standards. These were Law 
No. 17-005/AU on Food Legislation in the Union of the Comoros and Law No.  17-004/AU on Plant 
Protection in Comoros. In his view, these laws were fully consistent with universally accepted 
standards and procedures based on CODEX, FAO and IPPC rules. A third law concerning animal -
related sanitary standards was being envisaged within the framework of the WTO STDF technical 
assistance programme.  
156.  A national enquiry point had been designated with the responsibility for a nswering all 
questions and providing relevant documents concerning (i) sanitary or phytosanitary regulations 
adopted or proposed within the country; and (ii) control and inspection procedures, production and 
quarantine treatment, pesticide tolerance and fo od additive approval procedures (Note No. 024 of 
6 February 2014). An SPS National Notification Authority was not yet in place and a notification 
procedure had not yet been defined.  WT/ACC/SPEC/COM/5/Rev.1   
 
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  157.  All new legislation, including laws, regulations, decrees, judicial decis ions and amendments 
to existing legislation, had been published in the Official Journal. While the Official Journal was 
available for sale to the public, it could also be viewed, free of charge, at http://www.jocomores.km 
or at the Official Journal Service  of the General Secretariat of the Government, at the National 
Documentation and Scientific Research Centre, which administered the national archives. Trade -
related administrative rulings of general application could be viewed online at http://www.comores -
commerce.org . Prior publication of draft SPS measures was not presently provided for in any official 
journal.  
158.  The representative of Comoros requested technical assistance and a 5 -year period to 
implement S PS measures aimed at regulating and implementing relevant SPS provisions, in 
particular the requirements governing the marketing of imported and exported plant and animal 
products.  The requested implementation period took into account the need for capacity -building to: 
(i) finalize the SPS  regulatory framework; (ii) set up an analytical and quality control laboratory; 
and (iii) upgrade technical personnel.   
- Trade -related investment measures  
159.  A Member  asked Comoros to identify any trade -related investment measures in force in 
Comoros that included (i) foreign exchange balancing requirements; (ii) trade balancing 
requirements; or (iii) local content or sourcing requirements. If such measures did not exi st, this 
Member asked Comoros to indicate whether Comoros had any plans or intentions to introduce such 
measures.  
160.  The representative of Comoros replied that no such measures were in force and that Comoros 
had no intention of introducing them.   
161.  [The represe ntative of Comoros confirmed that from the date of accession, Comoros would 
apply its investment regime in compliance with the WTO Agreement, including the WTO Agreement 
on Trade -Related Investment Measures (TRIMs Agreement), and would apply the TRIMs Agre ement 
from the date of accession without recourse to any transition period in a non -discriminatory manner 
- to imports from all WTO Members and to domestically -produced goods. The Working Party took 
note of this commitment. ] 
- State -trading entities  
162.  The representative of Comoros said that two State -trading enterprises were in operation in 
Comoros – the National Office for the Importation and Marketing of Ordinary Rice (ONICOR) and the 
National Hydrocarbon Corporation (S CH). In his view, there were no other State enterprises subject 
to notification according to the provisions of Article XVII of the GATT 1994.  
163.  ONICOR had a monopoly on the import of ordinary rice , i.e., rice consisting of more than 5% 
broken rice  (Law No.  8217/AF of 13  August  1982). The purpose of this monopoly was to keep price s 
affordable  as this type of rice was a staple food for the population . Imported rice was sold to WT/ACC/SPEC/COM/5/Rev.1  
  
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  wholesale traders and  marketing was entirely in the hands of the private sector.  Supply operations 
were c arried out  through an international call for bids. Tendering procedure s were conducted within 
the framework of the [WTO Government Procurement Agreement] and were monitored by the 
government procurement regulation authority.  He added t hat in special cases, such as a shortage 
of rice on the market, the government could issue import authorizations for ordinary rice to private 
operators. In his view, the monopoly was justified by the need to secure regular access to this 
product, at afford able prices, to the greatest number of people. In response to a specific question , 
he said that there were no quotas allocated among approved beneficiaries.  
164.  Pursuant to the provision of Law No.  8027/AF of 30  December  1980, SCH held a State 
monopoly on the  import and distributi on/marketing of petroleum products  falling under HS codes 
2710 12 20, 2710  19 20 and 2710  19 10. Its main objective was to ensure a supp ly of petroleum 
products on the domestic market at an affordable price.  
165.  He added that, previously, the Autonomous National Pharmacy of the Comoros ( Pharmacie 
Nationale Autonome des Comores, PNAC ) had also been a State -trading enterprise within the 
meaning  of Article XVII of the GATT 1994. This enterprise had been replaced by the Central 
Purchasing Office for Generic Medicines ( Centrale d'Achat des Médicaments Génériques de l'Union 
des Comores, CAMUC ), which was an entity of a different nature ( i.e., a purc hasing office) . A draft 
law aimed at dissolving the CAMUC and reinstating the PNAC  had been withdrawn  and subsequent ly 
replaced by Decree N o. 17-011-PR relating to the National Agency for Medicines and Sanitary 
Evacuations  (Agence Nationale des Médicaments  et des Evacuations Sanitaire) .  
- Free zones, special economic areas  
166.  The representative of Comoros said that the 2015 Customs Code provided for the 
establishment of free zones (Articles  268 to 273), but that no such zone had been established. 
Studies concerning  the possible establishment of a special economic zone , as part of a comprehensive 
strategy to attract investment , were currently ongoing but had not yet result ed in any regulatory 
framework or draft law . The representative of Comoros said that  goods manufactured in a free zone 
and subsequently sold within the ordinary customs area would be subject to the duties and taxes 
normally levied on imported products.  
- Government procurement  
167.  A Member enquired if Comoros had any plans to seek to join the WTO Government 
Procurement Agreement.  
168.  The representative of Comoros said that a  new Government Procurement Code had come 
into force since 2012 (Law No. 11 -027/AU of 29 December 2011) . The main pillars of this Code were 
transparency, economic  efficiency, accountability, equal treatment for all bidders (domestic and 
foreign ), the prevention of fraud and corruption, and the promotion o f local capacit y. The Code had  
been supplemented with manuals containing regulations on implementation and procedures. It  also 
provide d for the establishment of a Regulatory Authority for Government Procurement (PPRA/ARMP) WT/ACC/SPEC/COM/5/Rev.1   
 
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  attached to the Office of the Presid ent. This Authority was  already operational.  In his view, the Code 
adhered  to international good practice s, for example  (i) ad vertising and largescale sales; (ii) public 
opening of bids;  (iii) prior distribution of all relevant information, with clear and transparent 
evaluation of the  bids and awarding of contracts;  (iv) clearly defined responsibilities where decision -
making was concerned ; and (v) the right of bidders to make complaints. The representative of 
Comoros added that Comoros was yet to consider the possibility of  joining the WTO Government 
Procurement Agreement.  
- Transit   
169.  The representative of Comoros said that transit involving more than one customs territo ry, 
with goods coming and going by sea or air , was insignificant  and limited to goods transit ing between 
Moroni and Mutsamudu . Transit was defined as the customs procedure that allowed for transport of 
goods under customs control from one point in the cust oms territory to another, under the terms  
stipulated  in Articles 194 to 203 of the 2015 Customs Code.  In his view, t he 2015 Customs Code  
included the basic WTO rules concerning the regulation of trade in transit , notably the provisions  of 
Article V of the  GATT .  
- Agricultural policies  
(a) Imports  
170.  The representative of Comoros said that Comoros did not prohibit the importation of 
agricultural products  insofar as such products did not affect dome stic production.  In particular, he 
confirmed that Comoros would not manage the importation of products on the basis of domestic 
production .  
171.  A Member asked if Comoros would attempt to prohibit importation of agricultural products if 
importation would  affect domestic production, and to provide examples of prohibitive actions 
Comoros had taken in the past in such cases.  
172.  The representative of Comoros replied  that n o decision ha d been taken in the past to prohibit 
imports of any agricultural product, unle ss that product  had posed public health problems or affected 
animal or plant health . Comoros reserved the right , however,  to take certain measures with respect 
to imported products that could harm human and plant health and negatively affect domestic 
produ ction.  
(b) Exports  
173.  The representative of Comoros said that the Comorian authorities planned to support 
agricultural exports through tools such as export credits, export credit guarantees or insurance 
programmes. Such tool s, however , were not currently utilized.  
174.  A Member asked Comoros to confirm whether it intended to retain the right to provide export 
subsidies under Article 9.4 of the Agreement on Agriculture.  WT/ACC/SPEC/COM/5/Rev.1  
  
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  175.  The representative of Comoros replied that Comoros did not grant export subsidies.  
(c) Internal polici es 
176.  The representative of Comoros provided information on domestic support and export 
subsidies in agriculture during 2012 -2014 in document WT/ACC/SPEC/COM/3 . 
177.  The representative of Comoros said that, given that most of the  Comorian population was 
rural (70%) and lived from agriculture , the development of the agri -food sector responded to the 
need to ensure food self -sufficiency and poverty reduction.  Agriculture accounted for approximately 
49% of GDP and 80% of employment. Three unprocessed and semi -processed agricultural products 
– vanilla, cloves and ylang -ylang oil – generated over 90% of export earnings. He added that 
Comoros intended to establish a national agri -food company . However, this project  was still at the 
development  stage and it was not yet clear if this company would be State -owned.  
178.  In 2012 -2014,  Comoros had provided "green box" support in the form of decoupled income 
support for indebted farmers and support for sanitary and phytosanitary ca pacity building.  
179.  Pursuant to Order No.  012-004/VP -MPEEIA/CAB , [and in accordance with the Investment 
Code,] exemptions from the payment of taxes and customs duties applied on the import of 
agricultural and fishing inputs . These benefits were granted by virtue of a n Order of the Ministry of 
Production and Fisheries . These  measures were meant to encourage and support agricultural 
development, in particular rural farmers. In his view, these measures were compatible with the 
provisions of Article  6.2 of the Ag reement on Agriculture.  
- Trade in civil aircraft  
180.  The representative of Comoros confirmed that all duty rates on imports of civil aircrafts and 
parts would be bound at zero in the Schedule  of Concessions and Commitments on Goods .  
V. TRADE -RELATED INT ELLECTUAL PROPERTY R EGIME  
- GENERAL  
- Intellectual property rights policy  
181.  The representative of Comoros said that the Government of Comoros was currently preparing 
a national policy strategy aimed at recasting the legal framework for intellectual property (IP) 
protection. A national intellectual property developmen t plan would be presented in the course of 
2018. The goal of the Government was to protect Comorian creativity and inventiveness, and to 
stimulate and promote the creation and production of intellectual works in the areas of literature, 
arts and science. T he Government had solicited the assistance of the World Intellectual Property 
Organization (WIPO) to implement this plan, including drafting a new copyright law. 
The representative of Comoros provided assurance that the implementation of the plan would be 
consistent with international IP treaties, including the TRIPS Agreement.  WT/ACC/SPEC/COM/5/Rev.1   
 
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  182.  The representative of Comoros said that an office managing intellectual property rights had 
been set up in  2010, where inventors and creators could register and protect patents, tra demarks, 
industrial designs and models. Pending the enactment of new national IP legislation, Comoros was 
applying the Bangui Agreement, as a member of the African Intellectual Property Organization 
(OAPI). The Bangui Agreement would be transposed into the  new national legislation as part of the 
national intellectual property development plan.  
183.  The representative of Comoros added that Comoros had inherited the Intellectual Property 
Code of the French colonial administration , which was not consistently enforc ed and was considered 
outdated by the Government . Only some laws in the Code had been reaffirmed in post -independence 
national law, namely Law No.  58-446 of 19  April 1957 on literary and artistic property; Law No.  64-
1360 of 31  December 1964 on Trademarks and Service Marks and its Implementing Decree No.  65-
621 of 27  July 1965, setting out measure s to prevent abuse of IP rights;  and the Law of 14  July 
1909, on Designs and Models, detailing the methods for enforcing IP rights  and its Implementing 
Decree of 2 6 June 1911 on Industrial Designs and Models. Books II and III of the Intellectual Property 
Code on copyright, related rights and associated general provisions had not been reaffirmed in post -
independence national law.  
- Responsible agencies for policy for mulation and implementation  
184.  The representative of Comoros said that Decree No.  10-173/PR of 26  November 2010 had 
established the Comorian Intellectual Property Office (OCPI) and set out its operational modalities. 
The OCPI was attached to the Ministries of Culture and Industry, which jointly appointed members 
of its Executive Board. The Executive Board included representatives of ministries and of artists. The 
OCPI was the institu tion responsible for matters concerning intellectual property (e.g. patents, 
trademarks, industrial designs and models, trade names, copyright and related rights), including 
monitoring compliance with legislation on copyright and related rights. It also ac ted as Comoros' 
focal point in relation to WIPO. The representative of Comoros confirmed that the OCPI was formally 
operational. The OCPI received technical assistance from the OAPI and WIPO.  
- Participation in international intellectual property agreement s 
185.  Comoros acceded to the OAPI on 23  May 2013 after ratifying the 1999 Bangui Agreement. 
Comoros was also a signatory to the 2015 Bangui Agreement, which had been ratified by the 
President in January 2018 after adoption by the National Assembly in December  2017. 
The 2015 Bangui Agreement would enter into force pending the ratification by two thirds of the OAPI 
members. Until then, Comoros applied the 1999  Bangui Agreement, which remained the legal 
instrument currently in force in OAPI member states. As an O API member, Comoros was obliged to 
apply the relevant provisions of the Bangui Agreement at the national level. Drafting of new 
legislation in the area of intellectual property included transposing the content of the Bangui 
Agreement into the national legi slation. The Bangui Agreement was a complement to and not a 
substitute for national IP legislation.  WT/ACC/SPEC/COM/5/Rev.1  
  
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  186.  The representative of Comoros said that Comoros had become a member of WIPO in 2005, 
and that it had acceded to the Berne Convention for the Protection of L iterary and Artistic Works, the 
Paris Convention for the Protection of Industrial Property, the Patent Cooperation Treaty  (PCT) and 
the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks. 
His Government intended to  accede to various other international intellectual property conventions 
including the Rome Convention for the Protection of Performers, Producers of Phonograms and 
Broadcasting Organizations, and the Universal Copyright Convention. The  representative of C omoros 
said that Comoros planned to join the WIPO Copyright Treaty, the WIPO Performances and 
Phonograms Treaty, and the Geneva Convention for the Protection of Producers of Phonograms 
Against Unauthorized Duplication of Their Phonograms, and that the text s for accession to the 
treaties were being prepared. Comoros had received technical assistance from WIPO to set up its 
national IP office, the OCPI, and continued to receive technical assistance to develop the new IP 
legislation following the diagnostic st udy on the current IP framework.  
- Application of national and MFN treatment to foreign nationals  
187.  The representative of Comoros said that Article  5, paragraph  3 of the Bangui Agr eement 
provided for equal treatment to all persons, including nationals of non -member states of the OAPI. 
He added that under Article  1 of the Decree implementing Law No.  64-1360 of 13  December 1964 
on Trademarks and Service Marks, Comoros had provided equ al treatment to all persons subject to 
the sole legal condition of a registered address in the territory of Comoros.  
188.  One Member asked for an explanation on how the provision in Article  5, para graph  4 of the 
Bangui Agreement guaranteed national treatment wi th respect to copyright rights for WTO Members. 
The representative of Comoros reiterated that Article 5, paragraph 4 set out that the relevant 
provisions applied to foreigners who were not nationals of a State party to an international convention 
to which the OAPI or any of its member States was party, or foreigners whose principal place of 
business or domicile was not located in such a State, subject to reciprocity.  
- Fees and taxes  
189.  The representative of Comoros said that fees  and taxes related to the protection of industrial 
property (including patents, trademarks, trade names) were those applied by the OAPI.  
- SUBSTANTIVE STANDARD S OF PROTECTION, INC LUDING PROCEDURES FO R THE 
ACQUISITION AND MAIN TENANCE OF INTELLECT UAL PROPERT Y RIGHTS  
- Copyright and related rights (including rights of performers, producers of 
phonograms and broadcasting o rganizations)  
190.  The representative of Comoros said that c opyright protection was covered in Annex  VII of 
the Bangui Agreement , and applied to "literary and artistic works […] which were original intellectual 
creations in the literary, artistic or scientific fields". These works included (i) works expressed in 
writing, including computer programs; (ii) lectures, addresses, sermon s and other works composed WT/ACC/SPEC/COM/5/Rev.1   
 
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  of words and expressed orally; (iii) musical works, whether or not accompanied by words; (iv) 
dramatic and dramatico -musical works; (v) choreographic works and mimed works; (vi) audiovisual 
works; (vii) works of fine art: drawing s, paintings, sculptures, engravings and lithographs; (viii) 
works of architecture; (ix) photographic works; (x) works of applied art; (xi) illustrations, maps, 
plans, sketches and three dimensional works relating to geography, topography, architecture or 
science; and (xii) traditional cultural expressions. The author enjoyed the exclusive right to exploit 
his/her work in any form, and the exclusive right to transfer his /her rights. Article  3 of Annex  VII set 
out that authors were not required to register t heir creations in order to enjoy their exclusive right. 
The term of copyright protection was lifetime of the author plus 50  years (Article  27), except for 
performances that were not fixed or that were fixed on a phonogram for which the term was 20  years 
(Article 64) and broadcasts for which the term was 25  years (Article  66). He added that foreign 
phonograms were protected under the Bangui Agreement.  He noted that the Bangui Agreement 
prevailed over, but did not replace, Comoros' 1957 Copyright Act.  
191.  A Membe r asked why the terms of protection for performances were different depending on 
the medium in which they were fixed, and how Comoros protected performances until the 
2015 Bangui Agreement entered into force, as the 1999  Bangui Agreement did not provide pr otection 
for performances. In response, the representative of Comoros said that Comoros applied the 
1999 Bangui Agreement until ratification of the revised 2015  Bangui Agreement.  
192.  A Member pointed out that copyright protection was lifetime plus 70  years in the 1999  Bangui 
Agreement, noting that the 2015  Bangui Agreement had a copyright term of life plus 50 years, and 
asked how Comoros would protect foreign works that had received protection for lifetime plus 
70 years before the change, and were protected for  lifetime plus 70  years in their country of origin. 
This Member also asked what term Comoros would apply for works that were not registered 
anywhere .  
193.  In response, the representative of Comoros said Comoros would refer to the 1999  Bangui 
Agreement until ratification of the 2015  Bangui Agreement, and that works registered under the 
Bangui Agreement of 1999 were protected for 70 years after the author's death.  He added that t he 
term of protection for works that were not registered in any OAPI member o r in a country party to 
the Berne Convention would be according to Chapter V – Articles 27 to 30 of the 2015 Bangui 
Agreement.  
194.  The Member asked how the 1999 and 2015  Bangui Agreements provided for reinstatement 
of copyright in works for which the term had not expired in their home country, and how Comoros 
would protect works of foreign authors for which the term had not expired in their home country. 
In response, the representative of Comoros said it was the ratified version that would ensure 
protection und er the relevant provisions regarding the protection of works. The 1999 Bangui 
Agreement would apply until the 2015 Bangui Agreement revised in 2015 was ratified by two thirds 
of the State Parties.  WT/ACC/SPEC/COM/5/Rev.1  
  
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  195.  The representative of Comoros said that a new law on copyri ght and related rights was 
currently being drafted. Comoros received technical assistance from WIPO in this matter. A draft 
version had been shared with Members. Like the 2015 Bangui Agreement,  the draft copyright law  
provided copyright protection to (i)  works expressed in writing, including computer programs; (ii) 
lectures, addresses, sermons and other works composed of words and expressed orally; (iii) musical 
works, whether or not accompanied by words; (iv) dramatic and dramatico -musical works; (v) 
chore ographic works and mimed works; (vi) audiovisual works; (vii) works of fine art: drawings, 
paintings, sculptures, engravings and lithographs; (viii) works of architecture; (ix) photographic 
works; (x) works of applied art; (xi) illustrations, maps, plans, sketches and three dimensional works 
relating to geography, topography, architecture or science; and (xii) traditional cultural expressions.  
The representative of Comoros was of the opinion that the draft law was consistent with international 
agreements, i ncluding the TRIPS Agreement, and the Bangui Agreement. The new law would repeal 
the 1957  Copyright Act.  
196.  The representative of Comoros added that t he draft copyright law provided rights for 
producers of phonograms  in Article 66 and rights for broadcasters in Article 69 . A phonogram 
producer ha d the exclusive right to conduct or authorise  (i) the direct or indirect reproduction of its 
phonogram; (ii) the communication to the public of the fixation of his phonogram, subject to the 
legal license provided for in Articles 70 and 71; (iii) the distribution to the public of the original and 
copies of its phonogram by sale or by any other transfer of ownership; (iv) the rental of the original 
or copies of his phonogram;  and (v) making the phonogram available to the public by wire or wireless, 
so that everyone can have access to it wherever and whenever they choose.  A broadcasting 
organization ha d the right to carry out or authorize (i) the retransmission of its broadcast pro grams; 
(ii) the fixation of its broadcast programs; (iii) the reproduction of a fixation of its broadcast 
programs; and (iv) communication to the public of its broadcast programs.   
197.  Book III of the draft copyright law  provided  for common provisions on copyright and related 
rights including an optional provision on remuneration for private copies . Private copies required  
reimbursement where the recording or storage medium was acquired on a professional basis by the 
following entitie s for their own use or production purposes: (i)  audiovisual communication 
enterprises; (ii) producers of phonograms, videograms and audiovisual fixations, and persons that 
reproduce phonograms, videograms and audiovisual fixations on their behalf; and (iii) legal persons 
or bodies that use the recording or storage media to assist individuals who have a visual or hearing 
impairment or difficulties reading. Reimbursement procedures were established by regulation. The 
types of media, remuneration rates and pay ment modalities w ould be determined by a commission 
chaired by the Minister of Culture.   
198.  Title IV (Article 88 to Article 103) of the draft copyright law included  provision s concerning  
"offenses, sanctions and pro cedures ". Criminal sanctions were included  in Article 91. The courts c ould 
issue civil sanctions during a criminal trial  concerning counterfeiting and similar acts  (Article 94) . 
Rights holders could also  bring civil cases without a corresponding criminal case.  The cases were 
generally brought to civil and commercial courts. There  were no specialized courts in either copyright 
or intellectual property.   WT/ACC/SPEC/COM/5/Rev.1   
 
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  199.  A Member noted that the draft copyright law provided explicit copyright protection for titles 
of works (Article 6).  In this Member's view, since titles were often short phrases, it was quite 
common that different works would bear the same titles. This Mem ber asked Comoros to explain the 
reasons for providing full copyright to titles of works.  
200.  A Member asked Comoros to provide the threshold for sanctioning counterfeiting and similar 
acts as opposed to any other type of infringement. More specifically, this Member  asked whether a 
single infringing act of reproducing a work would be considered a  criminal offence punishable by jail 
time or fines of at least 1 ,000,000  Comorian francs.  In response, th e representative of Comoros said 
that "criminal sanctions" were reserved for actions related to counterfeiting ("contrefaçon") and 
similar acts, as described in Articles 88 and 89 .  
201.  In response to a specific question, the representative of Comoros confirmed that rights 
holders could individually authorize establishme nts to publicly perform their works.  Establishments 
had to secure licenses through the appropriate collecting society even when a rights holder was 
willing to license directly to the establishment.  
202.  The representative of Comoros noted that , under the Berne Convention, copyright protection 
was obtained automatically without the need for registration or other formalities.  He, nevertheless,  
confirmed that Comoros  expected to have a copyright registration system as soon as the Copyright 
Law ha d been adopted.  To encourage copyright registrations, Comoros would  organize activities 
aimed at raising awareness  through  training activities , awareness -raising caravans and media 
coverage.  The conditions to set up electronic filing were not yet in place.  
- Trademarks, including service marks  
203.  The representative of Comoros said that the provisions of the Bangui Agreement on 
trademarks, covered in Annex  III, would be transposed into national law. Comoros received technical 
assistance from WIPO in this regard. New legislation would be shared with Members. 
The representative of Comoros was of the opinion that the ne w legislation would be consistent with 
international agreements, including the TRIPS Agreement. Law No. 64 -1360 of 13  December  1964 
on Trademarks and Service Marks and its implementing Decree No. 65 -621 of 27  July 1965, setting 
out measures to prevent abus e of IP rights, were no longer applied.  
204.  Trademarks needed to be registered with the OCPI. Trademark applications had to be 
submitted on a specific form in one of the official languages (Comorian, Arabic or French) along with 
the required documentation, and  were subsequently announced in the relevant bulletin for 
[60 days/six months] allowing for objections from anyone adversely affected. The competent 
institution would then examine the application. Registration of trademarks conferred ownership rights 
on the holder for the designated products and services.  WT/ACC/SPEC/COM/5/Rev.1  
  
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  - Geographical indications, including appellations of origin  
205.  The representative of Comoros said that the provisions of the Bangui A greement on 
geographical indications, covered in Annex VI, would be transposed into national law. Comoros 
received technical assistance from WIPO in this matter. New legislation would be shared with 
Members. The representative of Comoros was of the opinion  that the new legislation would be 
consistent with international agreements, including the TRIPS Agreement.  
206.  The representative of Comoros added that Book VII, Title  II of the Intellectual Property Code 
provided for geographical indications, but that the Co de was no longer applied.  
- Industrial designs  
207.  The representative of Comoros said that the provisions of the Bangui Agreement on industrial 
designs, covered in Annex  IV, would be transposed into national law. Comoros received technical 
assistance from WIPO in this matter. New legislation would be shared with Members. 
The representative of Comoros was of the opinion that the new legislation would be consistent with 
international agreements, including the TRIPS A greement. The term of protection was 5 years 
renewable up to a maximum of 25 years.  
208.  The representative of Comoros said the Law of 14  July 1909 on Designs and Models was no 
longer applied.  
- Patents  
209.  The representative of Comoros said that the provisions of the Bangui Agreement on patents, 
covered in Annex I, would be transposed into national law. Comoros received technical assistance 
from WIPO in this matter. New legislation would be shared with Members. The  representative of 
Comoros w as of the opinion that the new legislation would be consistent with international 
agreements, including the TRIPS Agreement. The term of patent protection was 20  years. Patent 
rights were transferable. Any transfer or licensing of rights needed to be commu nicated in writing to 
the OCPI.  
- Plant variety protection  
210.  The representative of Comoros said that the provisions of the Bangui Agreement on plant 
variety protection, covered in Annex X, would be transposed into nati onal law. Comoros received 
technical assistance from WIPO in this regard. New legislation would be shared with Members. 
Article  2 of Annex  X set out that a plant variety certificate would be issued to the breeder of a new 
plant variety upon registration. T he owner of a plant variety certificate had the exclusive right to 
exploit the variety.  WT/ACC/SPEC/COM/5/Rev.1   
 
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  - Layout Designs of Integrated Circuits  
211.  The representative of Comoros said that the provisions of the Bangui Agreem ent on 
integrated circuits, covered in Annex IX, would be transposed into national law. Comoros received 
technical assistance from WIPO in this regard. New legislation would be shared with Members. 
Article  2 of Annex  IX set out that a registration could be  applied for only if the layout design had not 
yet been commercially exploited or, if it was already commercially exploited, had not been so for 
more than two years anywhere in the world. The term of protection was 10 years.  
- Requirements on undisclosed i nformation, including trade secrets and test data  
212.  The representative of Comoros said that the provisions of the Bangui Agreement on 
undisclosed information, cover ed in Annex  VIII, would be transposed into national law. Comoros 
received technical assistance from WIPO in this regard. New legislation would be shared with 
Members. Article  6, point  1 of Annex  VIII, set out that "any act or practice which, in the course of 
industrial or commercial activities, leads to the disclosure, acquisition or use by third parties of 
confidential information without the consent of the person legally entitled to possess such information 
[…], in a manner contrary to honest commercial p ractice, shall constitute an act of unfair 
competition".  
- All other categories of intellectual property  
213.  The representative of Comoros said that the genetic resources or traditional knowledge and  
folklore were not covered in previous IP law. WIPO would assist Comoros in addressing both these 
areas, which would be covered in the new IP legislation.  
- MEASURES TO CONTROL ABUSE OF INTELLECTUA L PROPERTY RIGHTS  
[to be completed]  
- ENFORCEMENT  
- Civil judicial procedures and remedies  
214.  The representative of Comoros said that the seizure of infrin ging goods was covered in most 
annexes of the Bangui Agreement, e.g. Article  65 in Annex  I (patents), Article  51 in Annex  III 
(trademarks), [Article  33 in Annex  IV (industrial design) and Article  80 in Annex  VII (copyright)]. 
The competent national court could inter alia  prohibit the continuation of the allegedly infringing acts 
(e.g. Article  64.3, Annex I) and determine the amount of monetary damages payments for injuries 
caused by infringement (e.g. Article  69, Annex I).  
215.  The representative of Comoros said that the old Intellectual Property Code on copyright and 
subsequent regulations stated that civil liability in the event of violation of the rights provided for in 
the law was not dependent on the bringing of criminal proceedings against the cause of the 
infringement and could therefore give rise to separate civil and criminal procedures. The  procedures WT/ACC/SPEC/COM/5/Rev.1  
  
- 48 - 
 
  were initiated by the commissaires de police  (police superintendents) and examining judges in 
response to a complaint by the author or any right holder or s uccessor in title.  
216.  The representative of Comoros said that the new laws would include measures tailored to 
the country's situation, and that they would have regard to developments in behaviour and the extent 
and frequency of offences that were not included  in the previous legislation. The  representative of 
Comoros explained that regulations would provide for repressive measures, in particular the 
establishment of a joint institutional system (intellectual property office, fraud prevention, customs, 
gendarme rie, and police).  
- Provisional measures  
217.  The representative of Comoros said that provisional measures were covered in the annexes 
of the Bangui Agreement, which was the legal instrument currently applicable in Comoros an d had 
the force of law. Provisional measures would also be covered by the new national intellectual property 
laws. 
- Administrative procedures and remedies  
218.  The representative of Comoros said that no adm inistrative procedures or remedies had been 
implemented under the previous legislation. The judicial services, the police and the gendarmerie 
were responsible for the protection of private property and enforcing the law through the courts. 
He added that ad ministrative measures would be implemented following the introduction of the new 
IP legislation.  
219.  A Member asked how laws were enforced, if enforcement was effective, and what type of 
administrative recourse was available for copyright and related rights in fringement. 
The representative  from Comoros replied that the OCPI  stood ready to provide support, and that 
appeals should be addressed to the OCPI.  
- Special border measures  
220.  The representative of Comoros said that the  Bangui Agreement empowered customs 
authorities to withhold goods suspected to infringe intellectual property rights, e.g. as covered by 
Article  62.5, Annex II (utility models). Such measures could be authorized by the competent national 
court in cases whe re it was probable that the complainant's rights were infringed or that such 
infringement was imminent.  
- Criminal procedures  
221.  The representative of Comoros said that the Bangui Agreement set out criminal penalties for 
infringements. For instance, Article  71, Annex  I (patents) set out that infringements could be liable 
to a prison term of one to three years and a fine of 5,000,000 to 30,000,000  CFA francs or either of 
these penalties, without prejudice to civil damages. Art icle 73, Annex  VII (copyright) set out that WT/ACC/SPEC/COM/5/Rev.1   
 
- 49 - 
 
  counterfeiting could be liable to a prison term of three months to two years and a fine of 1,000,000 
to 10,000,000  CFA francs or either of these penalties, without prejudice to civil damages.  
222.  In response to a que stion from a Member on whether there had been any confiscations or 
damages paid in the event of infringements, the representative of Comoros said that the courts of 
Moroni had heard and ruled on cases of infringement relating to the use of a musical work w ithout 
the prior authorization of the authors in the course of 2013, and that damages had been awarded.  
VI. POLICIES AFFECTI NG TRADE IN SERVICES  
223.  The representative of Comoros said that his Government's strategy for growth in the services 
sector was to privatize many of the service providers and to open the market to free and fair 
competition. According to the Investment Code (Law No. 07 -010/AU), foreigners could invest and 
work in nearly eve ry service sector in Comoros. He noted that the five most significant service sectors 
were telecommunications, construction and civil engineering, tourism and related services, transport, 
and financial services.  
224.  On telecommunications, the representative o f Comoros said that this sector had been opened 
up for competition pursuant to  Law No.  95008/AF on the concession of State -owned companies, 
supplemented by Law No.  08007/AU of 15 January  2008 on the information and communication 
technology sectors and by D ecree No.  09064/PR of 23  May 2009 establishing the procedures for 
implementing Law No.  08007/AU. Prices in this sector were freely determined by market operators. 
He noted that the privatization of Comores Télécom S.A.  was underway. The  essential assets of  
Comores Télé com had been transferred to a new ad hoc  company in which 51% of the equity would 
be opened to a strategic investor chosen by international tender. The  other shareholders would be 
the government (34%) and the employees (15%). He added that Comores Télécom  was no longer 
the only service provider on the local market as a licence had been granted to a new private telecom 
operator (Telma).  
225.  Concerning tourism, the representative of Comoros said that the Government offered various 
incentives to help overcome obstacles to growth in this sector. The ministerial department in charge 
of investment administered incentive policies and instruments aimed at developing tourism through 
the National Investment Promotion Agency ( Agence Nationale pour la Promotion  des 
Investissements, ANPI ).  He added that Comoros had adopted a law on the supply of tourism services 
which ensured that this sector was open.  
226.  He considered the commercial banking sector fully liberalized. In addition to privatizing two 
previously State -owned banks ( Banque pour l'Industrie et le Commerce  and 
Banque  de Développement des Comores ), the State had also expanded the supply of banking 
services by allowing two private commercial banks to set up operation s locally (EXIM Bank Tanzania 
and Banque F éférale pour le Commerce ).  
227.  Asked to describe in greater detail the ongoing problems in the electricity services subsector, 
the representative of Comoros said that electricity generation in Comoros was mainly thermal WT/ACC/SPEC/COM/5/Rev.1  
  
- 50 - 
 
  (imported diesel) with the exception of  three hydroelectric micro -stations. Problems were due to (i) 
loss-making sales; (ii) dilapidated networks; (iii) the multiplicity of power generators which ruled out 
economies of scale; (iv) unqualified personnel; (v) technical losses associated with the age of the 
networks; (vi) theft and fraud; and (vii) problems linked with customer management and debt 
collection.  
VII. TRANSPARENCY  
- Publication of information on trade  
228.  The representative of Comoros said that all new legal texts, including laws, regulation 
decrees, judicial decisions and modifications to existing legislation were published in the Official 
Journal. The Official Journal was available to buy by the public and was available electronically free 
of charge on http://www.jocomores.km . It was also available at the Official Journal Service, attached 
to the Secretariat -General of Government at National Documentation and Scientific Research Centre, 
which also administer ed the National Archives. He added that administrative decisions of general 
application related to trade were available at http://www.comores -commerce.org . 
- Notifications  
[to be completed]  
VIII.  TRADE AGREEMEN TS 
229.  The representative of Comoros said that Comoros considered regional integration as a stage 
in its strategy of integration into the multilateral trading system. Comoros was a member of the 
Organisation of Islamic Cooperation (OIC), the Common Market for Eas tern and Southern Africa 
(COMESA), the Indian Ocean Commission (IOC).  In August 2017, Comoros had joined  the South 
African Development Community (SADC), but had not yet ratified the agreement.  
230.  One of the objectives of the OIC was to strengthen intra -Islami c economic and trade 
cooperation with a view to achieving economic integration. Comoros was a party to the OIC General 
Agreement for Economic, Technical and Commercial  Cooperation among Member States. Comoros 
implement ed the COMESA free trade area since 20 12 and did not apply import duties on products 
originating from COMESA member states. Negotiations on the implementation of the COMESA 
customs union were ongoing , with four countries yet to complete the free trade area , which was a 
prerequisite for complet ing the customs Union.  An additional factor was the establishment of a 
tripartite FTA (COMESA, AEC, SADC), which was chiefly concerned with common rules of origin. 
Comoros had already adopted the COMESA categorization  of goods , harmonized its Customs Code 
to that of COMESA , and incorporated the COMESA C ommon Tariff Nomenclature.  In his view, the 
rules governing COMESA were in line with the rules of the WTO.   WT/ACC/SPEC/COM/5/Rev.1   
 
- 51 - 
 
  231.  While a member of the Arab League since 1993, Comoros had not yet ratified the Greater 
Arab Free Tra de Area (GAFTA) created in 2005. The main objective of GAFTA was the elimination 
and gradual reduction of trade barriers.  
232.  The representative of Comoros added that Comoros exported to the European Union under 
the Everything but Arms (EBA) initiative. Comoro s had signed an interim Economic Partnership 
Agreement (EPA) with the European Union in the framework of the Eastern and Southern Africa group  
in July 2017 . 
233.  A Member asked Comoros to clarify whether its agreements had been concluded in 
accordance with the provisions of Article XXIV  of the GATT 1994 , the Enabling Clause, or Article  V of 
the GATS . In response, the representative of Comoros said that the SADC, GAFTA and the EPA with 
the European Union  had been notified under Article XXIV of the GATT  1994.  
CONCLUSIONS  
[to be completed]  WT/ACC/SPEC/COM/5/Rev.1  
  
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  ANNEX 1  
Laws, Regulations and other Information Provided to the Working Party by Comoros  
ECONOMIC POLICIES  
- Decree No.  15-240/PR promulgating Law No.  15-012/AU of 28  December  2015 containing 
the Finance Law for the financial year 2016  
- Decree No. 16 -275/PR of 31 December 2016 promulgating Law No.16 -003/AU of 
29 December 2016 containing the Finance Law for financial year 2017  
- Law No.  06 010/AU of 2  December  2006 establishing the finance law of the Union of 
the Comoros for 2006  
- Law No.  13-/AU on Competition in the Union of the Comoros  
- Law on Economic Citizenship in the Union of the Comoros  
- Law on the Investment Code  
- Order No.  04-005/VP on the Creation of the National Development and Trade Policy Forum 
(FNDPC) responsible for the negotiation of EPAs  
- Decree No.  13-087/PR of 2 August 2013 promulgating Law No.  13-005/AU on the 
Regulations governing the General Tax and Property Administration (AGID)  
- Decision No. 12 -155/CFBECIPPIPE/CAB of 25 August 2012 establishing the list of staple 
products subject to approval and price control  
- Decree No. 17 -011/PR of 24 January 2017 on the National Drug and Medical Evacuation 
Agency  
- Draft law on the Investment Code  
FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Law No. 17 -007/AU of 19 June 2017 on the establishment, organization and functioning of 
commercial courts in the Union of the Comoros  
- Rules of Mediation of the Court of Arbitration of the Comoros (CACOM)  
- Rules of Arbitration of the Court of Arb itration of the Comoros (CACOM)  
- Uniform Act on Arbitration under the OHADA Treaty  
- Uniform Act relating to the Commercial Companies and Economic Interest Groups, adopted 
on 17  April 1997 and published in Official Journal OHADA No.  2 of 1  October  1997 
- Revised Uniform Act on Commercial Companies and Economic Interest Groups  of the 
Organization for the Harmonization of Business Law in Africa (OHADA), 2014  
IMPORT/EXPORT REGULATIONS  
- COMESA Rules of Origin  
- Customs Code of the Union of the Comoro s, 2015  
- Customs Code, updated 2002 (2/84)  
- Decree No.  11-151/PR promulgating Law No.  11-007bis/AU of 3  May 2011 on the General 
Tax Code  
- Ordinance No. 92 008/PR of 7 September 1992 on the Customs Code  WT/ACC/SPEC/COM/5/Rev.1   
 
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  - Draft law governing foreign trade in the Union of the Com oros 
- Explanatory text : draft orders on the implementation of certain provisions of the new 
Customs Code of the Union of the Comoros  
- Draft orders on the implementation of certain provisions of Law No. 15-016/AU of 
28 December  2015 establishing the Customs Code of the Union of the Comoros : 
o Draft order laying down conditions for exercising the right to settlement;  
o Draft order establishing the procedure for authorizing the handling of goods placed 
in customs warehouses;  
o Draft order establishing shorter or extended time frames for filing detailed 
declarations;  
o Draft order establishing implementing provisions on customs debt;  
o Draft order establish ing time frames and conditions for unloading and transhipment 
operations involving ships and aircraft;  
o Draft order establishing rules for implementing the warehouse, clearance area and 
container terminal regime;  
o Draft order establishing rules for implement ing the ordinary law customs transit 
procedure and related transit bond provisions;  
o Draft order establishing procedures for the Comorianization of ships;  
o Draft order on the destination of abandoned, seized or confiscated goods and goods 
destroyed upon requ est; 
o Draft order establishing the concession procedure and operating conditions for 
customs warehouses (public or private);  
o Draft order establishing the concession procedure and operating conditions for 
special warehouses used to store petroleum products;  
o Draft order laying down conditions for the application of Customs Code Article 155 
on relief consignments;  
o Draft order laying down conditions for sampling in the context of the right to access 
premises used for professional purposes;  
o Draft order laying dow n conditions for filing customs declarations electronically;  
o Draft order laying down conditions for the use and functioning of simplified clearance 
procedures;  
o Draft order on the temporary admission procedure;  
o Draft order on public auctions ; and 
o Draft order on customs value determination.  
- Service  note of  13 March  2018 on the discontinuation of the use of ASYCUDA ++.  
TECHNICAL BARRIERS  TO TRADE, STANDARDS AND CERTIFICATION  
- Decree No. 13 -007/PR implementing Law No. 12 16/AU of 20 December 2012 on metrology  
- Decree No.  99-087/CE on the creation, mandate and organization of the consumer product 
standardization and quality service, dated 22  July 1999 
- Decree No. 12 -210/PR of 2 December 2012 establishing the National Standards Council 
(CNN)  
- Order No. 14 -028/MPEEIA/CAB appointing the members of the National Standards Council  
- Order  No. 18-016/VP -MEEIATISPAF/CAB of 16 March  2018 designating a WTO TBT national 
enquiry point   
- Order  No. 19-001/MEIEIETAPPG/CAB of 6 January  2020 on the structure of the WTO National 
Committee on Technical Barriers to Trade  
SANITARY AND PHYTOSANITARY MEASURES  
- Decree No.  06-220/PR implementing Organic Law No.  06-010/AU of 2  December  2006 
establishing plant protection in the Comoros  WT/ACC/SPEC/COM/5/Rev.1  
  
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  - Decree No.  87-018/PR regulating animal health protection in the Federal Islamic Republic of 
the Comoros  
- Law No. 95 009/AF on the creation, organization and operation of the National Institute for 
Research in Agriculture, Fisheries and the Environment (INRAPE)  
- Law No.  12-018/AU of 25  December  2012 on f ood legislation  
- Law No.  95-009 of 20  June 1995 on the creation, organization and operation of the 
National  Institute for Research in Agriculture, Fisheries and the Environment (INRAPE)  
- Order No. 09 013/VP establishing the National Codex Alimentarius Commit tee 
GOVERNMENT  PROCUREMENT  
- Government Procurement Code dated 4  February  2012 
TRADE -RELATED  INTELLECTUAL PROPERTY REGIME  
- Act of the Bangui Agreement Establishing the African Intellectual Property Organization 
(OAPI); dated 14  December  2015 
- Decree No.  10/17 3/PR of 26  November  2010 on the establishment, powers, organization and 
operation of the Comorian Intellectual Property Office  
- Law of 11  March  1957 on literary and artistic property, made applicable in the Comoros by 
order of 8  April 1957 
POLICIES AFFECTING  TRADE IN SERVICES  
- Compendium of texts on the exercise of banking and financial activities, Central Bank of the 
Comoros, dated 10 December 2015  
- Compendium of texts relating to the banking sector  
- Decree No. 09 065/PR of 23 May 2009 on the  creation, organization, and operation of the 
National Information and Communications Technologies Regulatory Authority  
- Decree No.  08-063/PR on the Establishment of a National Investment Promotion Agency, 
dated 5  June 2008 
- Decree No.  08-064/PR laying down the procedure for the granting of benefits under the 
Investment Code, dated 5  June 2008 
- Decree No.  12-094/PR promulgating Law No.  11-024-AU of 29  December  2011, Tourism  
- Law No.  86-017 on the Urban Planning and Habitat Code  
- Order No.  13-002 containing the s tatutes of the National Tourism Office  
TRADE AGREEMENTS  
- Cooperation agreement in the fields of trade between the Government of the State of Kuwait 
and the Government of the Union of the Comoros  
- Cooperation Framework Agreement between the Government of the  United Republic of 
Tanzania and the Government of the Union of the Comoros  WT/ACC/SPEC/COM/5/Rev.1   
 
- 55 - 
 
  - General Agreement for Economic, Technical and Commercial Cooperation among Member 
States of the Organization of the Islamic Conference  
- Partnership Agreement in the fisheries sector  between the European Community and the 
Union of the Comoros of 24 November 2004  
- Technical cooperation protocol between the Union of the Comoros and the Government of 
the Republic of Turkey  
- Trade Agreement between the Comorian State and the Democratic Repu blic of Madagascar  
- Treaty Establishing the Common Market for Eastern and Southern Africa (COMESA)  
- Treaty establishing the East African Community (EAC)  
  
  WT/ACC/SPEC/COM/5/Rev.1   
 
- 56 - ANNEX 2 
LICENSING REQUIREMEN TS 
Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Import ation activity  
licence for alcohol and 
tobacco  Ministry of Finance and the 
Budget (Directorate -General 
of Taxation)  Regulates the import, 
distribution and use of alcoholic 
beverages with a view to 
protecting human health and for 
socio-economic reasons.  Alcoholic 
beverages  
 
 
 
Tobacco and 
manufactured 
tobacco 
substitutes  2203.0010 to  
2208.9099  
 
 
2401.1000 to  
2403.9900  Order No.  14-069/VP -MFEBCEIP/CAB 
regulating the import, distribution and 
serving of alcoholic beverages 
pursuant to Law No.  13-014/AU of 
26 December  2013 on competition in 
the Union of the Comoros.  
 
Tax Code, Article 194  
 
Finance Law No.  08-43/AU  
Import licence for luxury 
rice Directorate -General of the 
Economy and Foreign Trade  Internal tax levied for the 
marketing of luxury rice  Rice containing 
0% to 5% of 
broken rice  
 10 06 30 20  Tax Code, Article 199  as amended by  
Article 20 of the 2019 Finance Law  
 
Prior import 
authorization  Ministry of Production (INRAP E 
Directorate)  The purpose of this measure is 
to protect human and animal 
health. A preliminary import 
request is submitted to the 
INRAP Directorate, which will 
then examine whether the 
import requirements for live 
animals or products of animal 
origin have been met befor e 
authorizing the import in 
question.  Live animals and 
animal products  
 
Meat and edible 
meat offal, fresh, 
frozen or chilled  0101.1000 to  
0106.9000  
 
0201.1000 to  
0209.0000  
 
 
 Decree No.  87-024/PR regulating the 
import of animals and animal products  
Ministry of Production 
(Fisheries Directorate)  The purpose of this measure is 
to protect human and animal 
health. Prior import authorization 
for fishery products is issued by 
the Fishery Product Quality 
Certification Office of the 
Comoros following a safet y 
analysis.  Fish and 
crustaceans, 
molluscs and other 
aquatic 
invertebrates, live, 
fresh, frozen or 
chilled and dried  0301.1000 to  
0304.9900  
 
0306.1100 to  
0307.9990  
 Draft Food Law   
  WT/ACC/SPEC/COM/5/Rev.1   
 
- 57 - Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Prior import 
authorization  Ministry of Production 
(INRAPE) and the 
environment (Environment 
Directorate)  Environment and conservation; 
pest prevention; plants and plant 
products  (IPPC commitments)  
 Live trees and 
other plants; 
bulbs, roots and 
the like; cut 
flowers and 
ornamental 
foliage, and all the 
products listed in 
Annex I of 
document COM -5, 
notably edible 
vegetables and 
certain roots and 
tubers, and edible 
fruits and nuts  
 0601.1000 to  
0604.9900,  
 
 
0701.1000 to  
0709.9090  
0714.1000 to  
0714.9090  
09011100 to  
09109900  Plant Protection Law  
Regional plant protection agree ment 
This measure seeks to ensure 
proper protection for wild animal 
and plant species in the 
Comoros, including:  
(a) fully protected animal and 
plant species classed as 
Category 1 due to their endemic, 
rare or endangered nature;  
(b) animal and plant species 
classed as Category 2, the 
preservation of which is 
important for maintaining the 
natural balance or the existence 
of which could ultimately be 
compromised by uncontrolled 
exploitation.  
Pre-import measures have been 
introduced for these species. The 
importation of these species into 
the Union of the Comoros, a 
signatory of the Convention on 
International Trade in 
Endangered Species (CITES), is 
subject to authorization for 
conservation purposes.  Any species listed 
under the 
Convention on 
International 
Trade in 
Endangered 
Species (CITES)  0507.1000 to  
0507.9000  
 
9601.1000 to  
9601.9000  Law No.  95-007 of 19  June 1995 on 
the environment   
  WT/ACC/SPEC/COM/5/Rev.1   
 
- 58 - Type of prior import 
authorization  Approval authority  Definition  Products 
concerned  HS code  Type of regulation  
Importation banned 
other than for national 
defence purposes  Ministry of Internal Affairs, 
Ministry of Defence and 
Commissioner of Police  
 In order to protect national 
security, the import of arms of 
any sort into the Union of the 
Comoros is banned other than 
for national defence purposes.  Pyrotechnic 
products and 
explosives  
 
Swords, cutlasses, 
bayonets and  
similar arms  3601.0000 to  
3604.9090  
 
 
 
93011000 to  
9307.0000  Law No.  97-009 of 21  July 1997 on 
defence and national security  
  
  WT/ACC/SPEC/COM/5/Rev.1   
 
- 59 - ANNEX 3  
ACTIVITIES EXEMPT UN DER ARTICLE 164 OF T HE TAX CODE  
The following activities are exempt under Article 164 of the Tax Code:  
1. subject to the provisions of Article 162, public or private sector employees, solely as regards their salaried activity;  
2. painters, sculptors, engravers, designers, musicians, singers, actors and dancers, regarded as artists and drawing income only from their individual artistic 
activity;  
3. authors and composers, teachers of literature, sciences and creative arts, teachers and heads of free schools and kindergarten s; 
4. publishers of periodicals, reading room proprietors;  
5. farmers, whe ther individuals or grouped in cooperatives, but only for the sale and handling of crops and fruit from land that they own or  farm, and for the 
sale of cattle that they breed, tend or fatten;  
6. agricultural cooperative societies and their unions, mutual a gricultural credit funds established and operating in accordance with their governing laws and 
regulations;  
7. provident and mutual insurance societies administered free of charge and duly authorized;  
8. craftsmen's cooperatives and workers' production coo peratives established and operating in accordance with their governing laws and regulations;  
9. fishermen, whether individuals or grouped in cooperatives, selling exclusively the product of their fishing activity, fresh, d ried, salted or smoked;  
10. doctors and dentists practising in a place where there is no other free practitioner in their category;  
11. midwives;  
12. small-scale cabotage and coastal navigation crew (this exemption does not apply to lighterage enterprises);  
13. consumer cooperatives which confine themselves to grouping the orders of their members and distributing, in their warehouses, the products and goods 
ordered;  
14. the French Development Agency ( Agence Française de Développement ). 
    
  WT/ACC/SPEC/COM/5/Rev.1   
 
- 60 -  
 
ANNEX 4 
LIST OF GOODS ELIGIBLE FOR EXEMPTI ON FROM CUSTOMS DUTI ES UPON IMPORTATION SUBJECT TO USE FOR A N APPROVED ACTIVITY  
Heading  HS Code   
  Potatoes, fresh or chilled.  
 0701.1000  - Seed 
 25.23  Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured o r in the form of 
clinkers.  
 2523.1000  - Cement clinkers  
  - Portland cement:  
 2523.2100  -- White cement, whether or not artificially coloured  
 2523.9000  - Other hydraulic cements  
31.02   Mineral or chemical fertilisers, nitrogenous.  
31.03   Mineral or chemical fertilisers, phosphatic.  
31.04   Mineral or chemical fertilisers, potassic.  
  -- DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300  g: 
 3808.5210  --- For agricultural use  
  -- Insecticides:  
 3808.9110  --- For agricultural use  
  -- Fungicides:  
 3808.9210  --- For agricultural use  
 39.09  Amino -resins, phenolic resins and polyurethanes, in primary forms.  
  II.- IRON AND NON -ALLOY STEEL  
 72.06  Iron and non -alloy steel in ingots or other primary forms  
(excluding iron of heading 72.03).  
 8408.1010  --- Outboard motors  
  Industrial or laboratory furnaces and ovens, including incinerators, non -electric.  
 8417.1000  - Furnaces and ovens for the roasting, melting or other heat -treatment of ores, pyrites or of metals  
 8417.2000  - Bakery ovens, including biscuit ovens  
 8418.4010  --- Designed for storing dead bodies or blood  
 8418.4020  --- Designed for scientific use and use in research and in laboratories  
 8419.2000  - Medical, surgical or laboratory sterilisers  
  -- For filtering or purifying beverages other than water:  
 8421.2210  --- Industrial type  
 8421.2910  --- Of a type used in industrial machinery (including in agriculture and in relation to water supply, waste water and drainage)  
  - Other appliances:   
 8424.8200  -- Agricultural or horticultural   
  WT/ACC/SPEC/COM/5/Rev.1   
 
- 61 - Heading  HS Code   
84.30   Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; 
pile-drivers and pile -extractors; snow -ploughs and snowblowers.  
 8432.1010  --- Single -furrow ploughs weighing at least 55 kg  
 8432.1020  --- Disc ploughs weighing at least 55 kg  
 8432.1030  --- Mouldboard ploughs weighing at least 55 kg  
 8437.1000  - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables  
 8438.1000  - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products  
 8438.2000  - Machinery for the manufacture of confectionery, cocoa or chocolate  
 8438.6000  - Machinery for the preparation of fruits, nuts or vegetables  
 8443.1100  -- Offset printing machinery, reel -fed 
 8443.1200  -- Offset printing machinery, sheet -fed, office type (using sheets with one side not exceeding 22  cm and the other side not exceeding 36 cm in 
the unfolded state)  
 8443.1300  -- Other offset printing machinery  
 8443.1400  -- Letterpress printing machinery, reel fed, excluding flexographic printing  
  - Dry-cleaning machines:  
 8451.1090  --- Other  
 8451.4000  - Washing, bleaching or dyeing machines  
 8474.2000  - Crushing or grinding machines  
  - Mixing or kneading machines:  
 8474.3100  -- Concrete or mortar mixers  
 8474.3200  -- Machines for mixing mineral substances with bitumen  
  Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.  
  - Machinery for public works, building or the like:  
 8479.1010  --- Vibrators  
 8479.1020  --- Machines and mechanical appliances  
 8479.8200  -- Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines  
 8502.3100  -- Wind-powered  
87.01   Tractors (other than tractors of heading 87.09).  
87.09   Works trucks, self -propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for 
short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.  
87.13   Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.  
  Trailers and semi -trailers; other vehicles, not mechanically propelled; parts thereof.  
 8716.2000  - Self-loading or self -unloading trailers and semi -trailers for agricultural purposes  
89.02   Fishing vessels; factory ships and other vessels for processing or preserving fishery products:  
 8906.9010  --- Lifeboats  
  - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; c omparison cameras 
for forensic or criminological purposes:  
 9006.3010  --- For medical or surgical examination  
 9008.5010  --- Equipment specially designed for the projection of X -ray photographs  
 9011.1010  --- Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles   
  WT/ACC/SPEC/COM/5/Rev.1   
 
- 62 - Heading  HS Code   
  Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other  electro -medical 
apparatus and sight -testing instruments.  
  - Electro -diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):  
 9018.1100  -- Electro -cardiographs  
  - Other instruments and appliances:  
 9018.9010  --- Of a kind used in veterinary sciences  
90.22   Apparatus based on the use of X -rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, 
including radiography or radiotherapy apparatus, X -ray tubes and other X -ray generators, high tension  
generators, control panels and desks, screens, examin ation or treatment tables, chairs and the like.  
  Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mech anical fittings, 
dentists' chairs); barbers' chairs and similar chairs, having r otating as well as both reclining and elevating  
movements; parts of the foregoing articles.  
  - Dentists', barbers' or similar chairs and parts thereof:  
  --- Dentists' chairs and parts thereof:  
 9402.1011  ---- Dentists' chairs  
  - Other:  
 9402.9010  --- Operating tables, examination tables and hospital beds with mechanical fittings  
  Other furniture and parts thereof.  
  - Metal furniture of a kind used in offices:  
 9403.1010  --- Specialized equipment for use in laboratories or technical offices  
Note:  
• All consumables are, in principle, excluded from the list of goods eligible for customs duty exemptions.  
• Exemption from customs duties does not imply exemption from other duties and  taxes applicable to imports, such as:  
o Consumption tax, excise taxes, the single administrative charge (RAU), regional cooperation tax ( TCR), trade tax, t he advance tax payment, or the CCIA duty  
   
  WT/ACC/SPEC/COM/5/Rev.1   
 
- 63 - ANNEX 5  
IMPLEMENTATION OF AR TICLES 1, 2, 3, 4, 5, 6, 7,  8 AND 10 OF THE WTO  AGREEMENT ON CUSTOM S VALUATION  
WTO Customs Valuation 
Agreement  2015 Customs Code  Draft Order implementing the 2015 Customs Code  
Article 1.1(a)(i), (ii) and (iii), 
1.1(b), 1.1(c) and 1.1(d ) Article 35.1(a), (b), (c) and (d)  Chapter III – Acceptability of transaction value in event of sale  
Article 1.2(a), 1.2(b)(i), (ii) and 
(iii), and 1.2(c)  Article 36.1, 36.2(a), (b) and (c), and 
36.4 Chapter III – Acceptability of transaction value in event of sale  
Article 2.1(a), 2.1(b), 2.2 and 
2.3 Article 38.1 and 38.2(a)  
Article 36.3  Section 2 – Transaction value of identical goods  
▪ Subsection 2 – Conditions of commercial level and quantity  
Article 3.1(a), 3.1(b), 3.2 and 
3.3 Article 38.1 and 38.2(b)  
Article  36.3 Section 2 – Transaction value of identical goods  
 
▪ Subsection 2 – Conditions of commercial level and quantity  
Article 4  - Chapter II – The deductive method   
Article 5.1(a)(i), (ii) (iii) and 
(iv), 5.1(b) and 5.2  Article 38.1 and 38.2(c)  Chapter II – The deductive method  
• Section 1 – Basis for calculation  
o Subsection 2 – Value established on the basis of the selling price of identical or similar 
imported goods  
o Subsection 3 – Value established on the basis of the selling price of imported goods sold 
after processing  
▪ Elements to be deducted  
• Section 2 – Elements to be deducted  
 
Article 6.1(a), 6.1(b), 6.1(c) and 
6.2 Article 38.1 and 38.2(d)(i), (ii) and 
(iii) • Section  2 – Elements to be taken into account  in determining the computed value  
o Subsection 1 – Cost or value of materials and fabrication employed in producing the 
imported goods (Article 38(2)(d)(i) of the Customs Code)  
Article 7.1, 7.2(a), 7.2(b),  
7.2(c), 7.2(d), 7.2(e), 7.2(f), 
7.2(g) and 7.3  Article 39.1(a) and (b), and 39.2(a), 
(b), (c), (d), (e), (f) and (g)  Chapter III – Computed value method (Article 38(2)(d) of the Customs Code)  
• Section  1 – General provisions  
Article 8.1(a)(i), (ii) and (ii i), 
8.1(b)(i), (ii), (iii) and (iv), 
8.1(c), 8.1(d), 8.2(a), 8.2(b), 
8.2(c), 8.3 and 8.4  Article 40  - 
Article 9.1 and 9.2  - - 
Article 10  - Title three – Alternative methods  
 
__________