RESTRICTED  
  
WT/ACC/COM/9/Rev.4  
22 April 2020 
(20-3187)  Page: 1/11 
Working Party on the Accession of the  
Union of the Comoros  Original:  French  
 
  ACCESSION OF THE UNION OF THE COMOROS  
LEGISLATIVE ACTION PLAN  
Revision  
The following communication, dated 16 April 2020, is being circulated at the request of the 
delegation of the Union of the Comoros.  
 
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  WT/ACC/COM/9/Rev.4  
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PART I – DRAFT LEGISLATION/REGULATIONS UNDER REVIEW  
Subject  Legislation/Regulation  Competent authority  Expected date of  
adoption/enactment  Status  Expected date of 
implementation  Copy submitted to 
Working Party  
 
Economic policies  
Fiscal policy  Establishment of a VAT 
regime  General Tax and 
Property  Administration 
(AGID)  2021 Impact study already 
completed  2021 - 
Investment policy  Draft law on the Investment 
Code National Investment 
Promotion Agency 
(ANPI)  - Draft prepared  - WT/ACC/COM/26  
Policies affecting trade in goods  
Customs  Draft orders on the 
implementation of certain 
provisions of the new 
Customs Code of the  
Union of the Comoros  Directorate -General of 
Customs  - Draft prepared  - WT/ACC/COM/26  
Technical barriers 
to trade and 
sanitary and 
phytosanitary 
measures  Draft law on protected areas  Directorate of the 
Environment  2018 Draft text circulated to  
WTO Members  2020 WT/ACC/COM/18  
Draft texts on technical 
regulations on pesticides  INRAP, Directorate of 
Industry  2018 Draft text circulated to  
WTO Members  2020 WT/ACC/COM/18  
Draft revision of 
Law No. 07-011/AU of 
29 August  2007 on the 
Fisheries and Aquaculture 
Code of the Union of the 
Comoros  Directorate -General of 
Fisheries Resources  2018 Draft validated and approved 
by the Government  2021 WT/ACC/COM/18  
Revision of 
Decree  No. 15-052/PR of 
15 April 2015 on 
ascertaining violations of the 
sanitary regulations and 
administrative measures 
taken in respect of the sale 
and safety of fishery 
products  Directorate -General of 
Fisheries Resources  2018 Decree signed and published  2020 WT/ACC/COM/18    
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Subject  Legislation/Regulation  Competent authority  Expected date of  
adoption/enactment  Status  Expected date of 
implementation  Copy submitted to 
Working Party  
 
Adoption of the principle of 
equivalence agreements and 
other types of sanitary 
agreements, as well as the 
principles of transparency 
and of zoning and 
compartmentalization  National Directorate of 
Agricultural Strategies 
(DNSAE), Trade 
Directorate, 
Standardization Service 
and National Institute 
for Research in 
Agriculture, Fisheries 
and the Environment 
(INRAPE)  Ongoing (Law on 
veterinary sanitary 
control, draft decree on  
veterinary sanitary 
control and draft law 
on veterinary public 
health)  Preparation of provisions on  
equivalence in conformity  
with the WTO text  
Draft laws prepared and 
technically validated ; 
follow-up for adoption by the 
Assembly pending  2019 -2022 - 
Foreign trade  Draft law on foreign trade  Directorate -General of 
the Economy and 
Foreign Trade  2021 First draft completed  2022 WT/ACC/COM/26  
Intellectual property regime  
 Draft law on copyright and 
neighbouring rights within 
the Union of the Comoros  Comorian Intellectual 
Property Office (OCPI)  2019-2020 Draft already prepared with 
the assistance of WIPO  
Draft approved by the 
Government and submitted to 
the Assembly for adoption  2020 WT/ACC/COM/25  
   
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PART II – COMPLETED LEGISLATION/REGULATIONS  
Subject  Legislation/Regulation  Competent authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 
Economic policies  
Monetary and fiscal 
policy  Law No.  17-017/AU of 
25 December  2017 issuing 
the Finance Law for financial 
year 2018 Ministry of Finance and 
the Budget  2017 Enacted and implemented  2018 - 
Law No.  16-003/AU of 
29 December  2016 issuing 
the Finance Law for financial 
year 2017 Ministry of Finance and 
the Budget  2016 - 2017 WT/ACC/COM/19  
 
Monetary Cooperation 
Agreement between France 
and the Comoros of 
23 November  1979 BCC/Ministry of Finance  23 November  1979 Implemented since 1979  1979 WT/ACC/COM/12  
 
Decree No.  87-005/PR 
regulating financial relations 
between the Comoros and 
other countries  BCC and banks operating 
on the local market  1987 Decree applied and basis for 
regulating financial relations 
between the Comoros and 
other countries since 1987  1987 WT/ACC/COM/12  
 
Taxation  Decree No. 11-151/PR of 
23 July 2011 enacting 
Law No. 11-007bis/AU of 
3 May 2011 on the General 
Tax Code  Directorate -General of 
Taxation/AGID  2011 Adopted, enacted in 2011, 
and implemented  2012 WT/ACC/COM/12  
Law No.  13-005/AU of 
19 June 2013 issuing the 
Regulations governing the 
General Tax and Property 
Administration (AGID)  Directorate -General of 
Taxation/AGID  2013 Adopted, enacted in 2013, 
and implemented  2013 WT/ACC/COM/19  
Competition policy  Law No.  13-014/AU on 
competition in the Union of 
the Comoros  Directorate -General of the 
Economy and Foreign  
Trade/  
National Competition 
Commission  2013 Adopted and enacted  
Implementing Decree  
establishing the  
National Competition 
Commission submitted for 
signature  2019 WT/ACC/COM/12    
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Subject  Legislation/Regulation  Competent authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 
Decree No.  17-080/PR of 
17 July 2017 on the 
organization and working 
arrangements of the National 
Competition Commission  Directorate -General of the 
Economy and Foreign 
Trade/  
National Competition 
Commission  2017 Adopted and enacted  
Implementing Decree  
establishing the  
National Competition 
Commission submitted for 
signature  2020 WT/ACC/COM/25  
Order No.  018-07/VP - 
MEEIATIPAF/CAB appointing 
the members of  the National 
Competition Commission  Directorate -General of the 
Economy and Foreign 
Trade/  
National Competition 
Commission  2018 Order signed and published  2020 - 
Policies affecting trade in goods  
Fisheries  Order on the microbiological 
criteria applicable to fishery 
products  Directorate -General of 
Fisheries Resources  2018 Order signed and published  2018 WT/ACC/COM/18  
Order establishing the rules of 
hygiene applicable to fishery 
products for export to the 
European Union  Directorate -General of 
Fisheries Resources  2018 Order signed and published  2018 WT/ACC/COM/18  
Customs  Law No.  15-003 issuing the 
Customs Code of the Union  of 
the Comoros  Directorate -General of 
Customs  Adopted in 2015 and 
enacted in 2016  New Code enacted and 
implemented in 2017  2017 WT/ACC/COM/16  
Decision 
No. 16-030/MFB/DNES 
issuing the new nomenclature 
of the Harmonized 
Commodity Description and 
Coding System for the 
national tariff (2017 version)  Directorate -General of 
Customs  2016 The Union of the Comoros 
applies the 2017 Harmonized 
System (HS ) 2012/2017  - 
Service Note  
No. 18-016/MFB/DGD/DINTIC  
on the migration from 
ASYCUDA++ to ASYCUDA 
World  Directorate -General of 
Customs  2018 The Union of the Comoros 
applies the  ASYCUDA World  
version  2018 WT/ACC/COM/26  
Interconnection of the 
country's regional 
directorates and customs 
centres  Directorate -General of 
Customs  2015 Interconnection operational  2016 -   
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Subject  Legislation/Regulation  Competent authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 
Import regulation  Law No.  17-011/AU 
prohibiting the production, 
import, marketing and 
distribution of 
non-biodegradable plastic 
bags and wrapping  Moroni town council  2017  2018 WT/ACC/COM/25  
Technical barriers 
to trade and 
sanitary and 
phytosanitary 
measures  Order 
No. 19-001/MEIEIETAPPG/  
CAB of 6 January  2020 on the 
structure of the WTO National 
Committee on Technical 
Barriers to Trade  Ministry of the Economy, 
Investment and Energy  
responsible for  economic 
integration, tourism and 
crafts, Government 
spokesperson  2020 Adopted and enacted  - WT/ACC/COM/26  
Order 
No. 18-016/VP -MEEIATISPAF/  
CAB of 1 6 March  2018 
designating a WTO TBT 
national enquiry point Directorate -General of 
Industry  2018 Adopted and enacted  - WT/ACC/COM/26  
Decree No. 17-011/PR of 
24 January  2017 on the 
National Drug and Medical 
Evacuation Agency  Ministry responsible for 
health/Ministry 
responsible for finance 
and the budget  2017 Adopted and enacted  - WT/ACC/COM/26  
Order 
No.17 -/VP-MEPEIATISPAF/  
CAB of 1 0 May 2017 
establishing a trade 
information system and a 
trade enquiry point within the 
Foreign Trade Directorate  Directorate of the 
Economy and Foreign 
Trade, Directorate of 
Industry  2017 Orders signed and published  2018 WT/ACC/COM/18  
Decree No.  13-007/PR 
enacting Law No.  12-016/AU 
of 20 December  2012 on 
metrology  Directorate -General of 
Industry  2012 Adopted, enacted and 
implemented  2020 WT/ACC/COM/12  
Decree No.  87-024 of 
20 August  1987 regulating 
imports of animals and animal 
products  National Directorate of 
Agricultural Strategies 
(DNSAE)  1987 Implemented  1987 -   
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Subject  Legislation/Regulation  Competent authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 
Decree No.  06-220/PR  of 
21 December  2006 enacting 
Organic Law No.  06-010/AU 
of 2 December  2006 on plant 
protection in the Comoros  National Institute for 
Research in Agriculture, 
Fisheries and the 
Environment (INRAPE)  2006 Adopted, enacted  
(this Decree is no longer in 
force)  - WT/ACC/COM/16  
Law No.  17-004/AU of 
10 June 2017 revising Law 
No. 06-010/AU of 
2 December  2006 on plant 
protection  National Institute for 
Research in Agriculture, 
Fisheries and the 
Environment (INRAPE)  2017 Adopted, enacted  2018 - 
Decree No.  17-103/PR of 
5 October  2017 enacting Law 
No. 17-004/AU on plant 
protection in the Comoros  National Institute for 
Research in Agriculture, 
Fisheries and the 
Environment (INRAPE)  2017 Adopted, enacted  2018 - 
Law No.  17-005/PR of 
10 June 2017 revising Law 
No. 12-018/AU of 
25 December  2012 on food 
legislation  National Directorate of 
Agricultural and Livestock 
Strategies (DNSAE/DE)  2017 Adopted, enacted  
(this Law is no longer in 
force)  - WT/ACC/COM/16  
Decree No.  17-103/PR of 
26 October  2017 enacting 
Law No. 17-005/AU on food 
legislation  National Directorate of 
Agricultural and Livestock 
Strategies (DNSAE/DE)  2017 Adopted, enacted  2020 - 
Law No.  07-011/AU of 
29 August  2007 on the 
Fisheries and Aquaculture 
Code of the Union of the 
Comoros  Ministry responsible for 
fisheries  2007 Adopted, enacted and 
implemented  2008 WT/ACC/COM/18  
Government 
procurement  Decree No.  12-027/PR of 
4 February  2012 
implementing Law 
No. 11-027/AU of 
29 December  2011 on 
government procurement and 
public service concessions  National Government 
Procurement Commission/  
National Government 
Procurement Directorate  2011 Enacted and implemented  2012 WT/ACC/COM/12  
   
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Subject  Legislation/Regulation  Competent authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 
Trade -related intellectual property regime  
Intellectual 
property  Decree No.  10/173/PR of 
26 November  2010 
establishing the Comorian 
Intellectual Property Office  Comorian Intellectual 
Property Office (OCPI)  2010 Adopted and implemented  2010 WT/ACC/COM/12  
Berne Convention  
Paris Convention  Comorian Intellectual 
Property Office (OCPI)  2004 The Comoros has been party 
to these two Conventions 
since 2004, when it acceded 
to WIPO  2004  
Decree No.  17-129/PR 
promulgating 
Law No. 17-018/AU 
of 25 December  2017 
authorizing the President of 
the Republic of the Union of 
the Comoros to ratify the 
Bangui Agreement on the 
creation of an African 
Intellectual Property 
Organization   2017  2017 WT/ACC/COM/25  
Note of ratification of the 
Bangui Agreement  
Act of 14  December  2015 
No. 18-002/PR of 
January  2018  2018  2018 WT/ACC/COM/25  
Policies affecting trade in services  
Telecommunication 
services  Law No.  97-004/AF of 
24 July 1997 on the 
liberalization of 
telecommunications and the 
privatization of the 
telecommunications activities 
of the  National Post and 
Telecommunications 
Company  (SNPT)  ANRT IC/Ministry 
responsible for 
telecommunications  1997 Sector opened up to 
competition in 2016, with a 
licence granted to a second 
mobile network operator  2016 -   
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Subject  Legislation/Regulation  Competent authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 
Law No.  08-007/AU of 
15 January  2008 on the 
information and 
communications technology 
sectors  ANRTIC/Ministry 
responsible for 
telecommunications  2008 Adopted, enacted and 
implemented  2008 - 
Decree No.  09-065/PR of 
23 May 2009 establishing the 
National Information and 
Communications Technology 
Regulatory Authority  
(ANRTIC)  ANRTIC/Ministry 
responsible for 
telecommunications  2009 Adopted in 2009 and 
implemented  2009 WT/ACC/COM/16  
Law No.  94-023 of 
27 June 1994 issuing the 
Information Code  National Press  and 
Audiovisual Council 
(CNPA)  1994 Adopted, enacted and 
implemented  1994 - 
Construction and 
related engineering 
services  Law No.  86-017/AF, enacted 
in 1997, issuing the Urban 
Planning and Housing Code  Urban Planning 
Directorate/Ministry 
responsible for land 
management, urban 
planning and housing  1986 Adopted, enacted and 
implemented  1986 WT/ACC/COM/12  
Tourism and related 
travel services  Decree No.  12-024/PR of 
4 February  2012 enacting 
Law No. 11-024/AU of 
29 December  2011 
on tourism  National Tourist 
Board/Ministry responsible 
for tourism  2011 Adopted, enacted and 
implemented  2011 WT/ACC/COM/12  
Law No.  94-019 of 
27 June 1994 classifying 
tourist accommodation  National Tourist 
Board/Ministry responsible 
for tourism  1994 Adopted, enacted and 
implemented  1994 - 
Transport services  Law No.  82-005/AF on the 
delimitation of Comorian sea 
and ocean areas, Maritime 
Code Ministry responsible for 
transport/Ministry 
responsible for fisheries  1982 Adopted, enacted and 
implemented  1982 - 
Law No.  14-030/AU of 
24 June 2014 on the 
Comorian Merchant Shipping 
Code Ministry responsible for 
transport/Ministry 
responsible for fisheries  2014 Adopted, enacted and 
implemented  2014 - 
Law No.  66-420 of 
18 June 1966 on chartering 
and maritime transport 
contracts  Ministry of 
Transport/Ministry of 
Finance (Customs)  1966 Adopted, enacted and 
implemented  1966 -   
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Subject  Legislation/Regulation  Competent authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 
Financial, banking 
and insurance 
services  Law No.  13-003/AU, relating 
to the banking law repealing 
Law No.  80-07/AF of 
26 June 1980 ("Banking 
Law"), regulating banks and 
financial establishments  Central Bank of the 
Comoros (BCC)  2013 Adopted and enacted  2013 WT/ACC/COM/16  
Single Insurance Code of the 
CIMA Member States, 2012, 
annexed to the CIMA Treaty 
of 10 July 1992 Ministry of Finance  2012 Adopted and implemented in 
the CIMA member countries  2012 - 
 Law No.  15-002/AU issuing 
certain provisions governing 
the exercise of offshore 
banking and financial 
activities in the Union of the 
Comoros  BCC 2015 Adopted, enacted and 
implemented  2015 - 
 Law No. 12-011/AU 
regulating and organizing 
leasing agreements, 2012  BCC 2012 Adopted, enacted and 
implemented  2013 WT/ACC/COM/12  
 BCC Instruction No.  2/RDC of 
17 February  1987 on 
authorized intermediaries: 
general provisions  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
 BCC Instruction No.  5/RDC of 
17 February  1987 on the 
regulation of foreign 
exchange: provisions relatin g 
to accounts open to 
non-residents  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
 BCC Instruction No. 6/RDC of 
17 February  1987 on foreign 
travel costs: provisions 
relating to travellers  BCC 1987 Enacted and implemented  1987 WT/ACC/COM/12  
 BCC Instruction No.  8/RDC of 
26 July 1988 on travellers' 
cheques: notices and 
instructions  BCC 1988 Enacted and implemented  1988 WT/ACC/COM/12    
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Subject  Legislation/Regulation  Competent authority  Date of 
adoption/enactment  Status  Date of 
implementation  Copy submitted to 
Working Party  
 
 BCC Instruction No.  9/RDC of 
26 July 1988 on travellers' 
cheques denominated in the 
units of account of the 
preferential trade area: 
transactions and operational 
procedures  BCC 1988 Enacted and implemented  1988 WT/ACC/COM/12  
 BCC Instruction No.  10/RDC 
of 16 December  1991 on 
provisions concerning exports  BCC 1991 Enacted and implemented  1991 WT/ACC/COM/12  
 BCC Instruction No.  11/RDC 
of 16 December  1991 on 
provisions concerning imports  BCC 1991 Enacted and implemented  1991 WT/ACC/COM/12  
 
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