 RESTRICTED  
  
WT/ACC/COM/ 50 
 
8 January  2024 
(24-0175) Page: 1/1 
Working Party on the Accession of  
the Union of the Comoros  Original: French  
 
  
ACCESSION OF THE UNION OF THE COMOROS  
LEGISLATION  
 The following submissions, from the delegation of the Union of the Comoros, are available for 
consultation1 from the Secretariat. Copies in electronic format may be obtained from the Accessions 
Intelligence Portal2 under "Legislation and implement ing regulations" or, upon request, from 
accessions@wto.org : 
 
1. Law No. 23 - ___/AU relating to  the Finance Law for 2024 ; 
2. Law No. 23 - ___/AU amending and supplementing certain provision s of Law No. 15 - 016/AU 
of 28 December 2015 establishing the Customs Code of the Comoros;  
3. Order No. 23 - ___/MFBSB/CAB of 1 December 2023 amending certain provisions of Order 
No. 22- 013/MFBSB/CAB of 2 March 2022 establishing the timetable for dismantling c ertain 
fiscal and parafiscal taxes at the customs cordon; and  
4. Decision No. 23 - 61/MFBSB/DGD of 1 December 2023 applying certain provisions of the 
Customs Code relating to the transaction value, in application of WTO Decision 4.1 on the 
Valuation of Carrier  Media Bearing Software for Data Processing Equipment . 
__________  
 
1 In French only.  
2 https://www.wto.org/english/thewto_e/acc_e/com_e/a1_comoros_e.htm .  