 RESTRICTED  
  
WT/ACC/COM/42  
6 September  2023 
(23-5987) Page: 1/21 
Working Party on the Accession of  
the Union of the Comoros  Original:  English/French  
 
  
ACCESSION OF THE UNION OF THE COMOROS  
QUESTIONS AND REPLIES  
The following submission, dated  5 September  2023, is being circulated at the request of the 
delegation of the Union of the Comoros.  
 
_______________  
  WT/ACC/COM/4 2 
 
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TABLE OF CONTENTS  
II. ECONOMIC POLICIES  ................................ ................................ ..............................  3 
- Monetary and Fiscal Policy  ................................ ................................ .........................  3 
- Foreign Exchange and Payments  ................................ ................................ ................  3 
- Pricing Policies  ................................ ................................ ................................ .........  4 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  ................................ ...... 5 
- Authority of Sub -Central Governments  ................................ ................................ ........  5 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ................................ . 5 
- Trading Rights  ................................ ................................ ................................ .........  5 
- Trade Facilitation  ................................ ................................ ................................ ...... 6 
A. IMPORT REGULATIONS  ................................ ................................ ...........................  6 
- Ordinary Customs Duties  ................................ ................................ ...........................  6 
- Other Duties and Charges  ................................ ................................ ..........................  7 
- Fees and Charges for Services Rendered ................................ ................................ ...... 8 
- Application of internal taxes to imports  ................................ ................................ ........  8 
- Quantitative import r estrictions, including prohibitions, quotas, and licensing systems  ........  9 
- Customs Valuation  ................................ ................................ ................................ .. 10 
- Rules of Origin  ................................ ................................ ................................ ........  11 
- Anti-dumping, countervailing duties, safeguard regimes  ................................ ................  11 
B. EXPORT REGULATIONS  ................................ ................................ .........................  14 
- Export restrictions  ................................ ................................ ................................ ... 14 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ...............................  14 
- Technical barriers to trade, standards and certification ................................ ..................  14 
- Sanitary and phytosanitary measures  ................................ ................................ .........  16 
- State -trading entities  ................................ ................................ ...............................  18 
- Agricultural Policies  ................................ ................................ ................................ . 18 
a. Imports  ................................ ................................ ................................ .................  18 
c. Internal Policies  ................................ ................................ ................................ ...... 19 
VI. POLICIES AFFECTING TRADE IN SERVICES  ................................ ...........................  19 
VII. TRANSPARENCY  ................................ ................................ ................................  21 
- Publication of information on trade  ................................ ................................ ...... 21 
- Notifications  ................................ ................................ ................................ .........  21 
 
  WT/ACC/COM/4 2 
 
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  II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy  
Question 1 
Paragraph 14 : We will continue to review this section on monetary and fiscal policy, which 
states that a foreign -owned branch has to be "attached" or "affiliated" to a company 
incorporated under the law of an OHADA State Party within two years of establishment. 
We have previously noted that this is a market access barrier and appears inconsistent 
with MFN treatment.  
• During the January Working Party  meetings, Comoros indicated that it will share 
two documents: 1) amended legislation from 2018 and 2) an OHADA court 
decision, which may provide additional information on the OHADA branching issue. 
Please submit these two  documents to the Working Party. We  will reserve our 
follow up questions and comments until after we have had a chance to review this 
additional documentation.  
Reply : 
See the circulated document  – Opinion No. 06/2017/AC Session of 7 November 2017 further to the 
request for an advisory opin ion from the Republic of Côte d'Ivoire filed under No. 001/2017/AC dated 
9 May 2017.  
There is no amended OHADA legislation from 2018.  
Question 2 
Paragraphs 22 – 24: We appreciate further elaboration provided in responses to question 
4. Whi le we are encouraged that Comoros continues to work to replace the internal taxes 
with a new value -added tax, we wish to again underscore the importance to the accession 
process – and to Comoros' wider objectives – of moving forward and completing this tax  
reform. This issue needs to be resolved prior to accession .  
• Please update the Working Party on the status of legislation that will establish the 
VAT regime (see COM/9/Rev.7). The LAP indicates that expected adoption or 
enactment of the legislation is 2022, with implementation in 2024. However, the 
Working Party has not yet received a copy of the legislation.  
Reply : 
The VAT regime legislation is being drafted. The action plan is to be updated depending on the 
legislation's status.  
- Forei gn Exchange and Payments  
Question 3 
We note acceptance of the draft commitment language currently reflected in 
Paragraphs  28 and 29. After reviewing the language in the Working Party Report, we 
noticed a small technical edit that should be  made. Article VIII of the IMF Articles of 
Agreement applies to current account transfers only, not to capital account transfers. We 
suggest the following edit to paragraph  29: 
Paragraph 29.  The representative of Comoros also stated that Comoros would implement its 
obligations with respect to foreign exchange matters in accordance with the provisions of the 
WTO Agreeme nt and related declarations and decisions of the WTO that concerned the IMF . 
The representative of Comoros  further recalled Comoros' acceptance in June 1996 of Article  VIII 
of the IMF's Articles of Agreement, which provides for freedom of current and capital  transfers. 
Specifically, Article VIII provides that " Subject to the prov isions of Article VII, Section 3( b) WT/ACC/COM/4 2 
 
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and Article XIV, Section 2,  no member shall, without the approval of the Fund, impose 
restrictions on the making of payments and transfers for current international transactions". 
The Working Party took note of these commitments.  
Reply : 
The Union of the Comoros would implement its obligations with respect to foreign exchange matters 
in accordance with the provisions of the WTO Agreement and related declarations and decisions of 
the WTO that concerned the IMF. In June 1996, the Comoros accepted Article VIII of the IMF's 
Articles of Agreement, which provides for freedom of current transfers.  
Specifically, Article VIII provides that "[s]ubject to the provisions of Article VII, Section  3(b) and 
Article XIV, Section 2,  no Member shall, without the approval of the Fund, impose restrictions on the 
making of payments and transfers for current international transactions".  
The Union of the Comoros confirms the commitments above.  
- Pricing Policies  
Question 4 
Paragraphs 57 – 58 and follow up to Question 14  (WT/ACC/COM/38) : We would like to 
reiterate our request that Comoros eliminate, prior to accession, ONICOR's exclusive right 
to import rice, given that Comoros' objectives with respect to supply, quality, and stable 
prices do not require permitting only one  enterprise to i mport a product. In response 
(Question 14 in WT/ACC/ COM/38), Comoros indicated that an impact assessment on the 
liberalization of ONICOR had been finalized (and that it includes relevant 
recommendations), and the impact assessment will be shared with the W orking Party.  
• Please share a copy of the World Bank report with the Working Party.  
Reply : 
The document has been circulated.  
Question 5 
Please provide a timeline of Comoros' review and decision making regarding the 
elimination of ONICOR's exclusive right to import rice.  
Reply : 
Comoros ha s decided to end the State monopoly on rice pursuant to Article 25 of Decree 
No. 23/60/PR "On the new statutes for ONICOR" of 30 June 2023. As a result, the importation and 
sale of ordinary rice ha s been liberalized. Accordingly, the practice of the government validating 
administered prices ha s been discontinued . 
Question 6 
We are prepared to work with Comoros to address this issue as needed.  
Reply : 
The Union of the Comoros thanks you for your willingness to continue to provide assistance on this 
issue.  WT/ACC/COM/4 2 
 
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  Question 7 
Paragraph 58  indicates that, in the long term, Comoros has plans for ONICOR to become 
responsible for managing the country's strategic rice stocks.   
• Does Comoros maintain stocks of any other products besides rice?  
• At what prices does Comoros procure rice for strategic stocks? Are they procured 
at market or supported prices?  
• Does Comoros create annual targets for procurement of goods for strategic stocks, 
and if so, what are those targets?  
Reply : 
• Comoros does not hold stocks of rice or other products.  
• The stock management strategy has been abandoned following the publication of Decree 
No. 23/60/PR of 30 June 2023 on the new statutes of  ONICOR, which put an end to the 
State monopoly on rice . As a result, no purchase price s have been defined . 
• There are no annual targets for procurement of goods for strategic stocks.   
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES  
- Authority of Sub -Central Go vernments  
Question 8 
Follow up to Question 18 ( WT/ACC/COM/38; corresponds with Paragraph 81): Comoros 
proposed an alternate version of the draft commitment paragraph, which removes " and 
other territories under its control including in regions engaging in border trade or frontier 
traffic, special economic zones, and other areas where special regimes for tariffs, taxes 
and regulations were established ." This is commitment language found in working party 
reports of recently ac ceded LDC countries, such as Afghanistan. We request that Comoros 
reconsider including this language in its commitment paragraph for this section.  
Reply : 
The Union of the Comoros confirms paragraph 81 as follows: "the provisions of the WTO  Agreement, 
including the Protocol of Accession of the Comoros, would be applied uniformly throughout its 
customs territory".  
IV. POLICIES AFFECTING TRADE IN GOODS  
- Trading Rights  
Question 9 
Paragraphs 87 – 88: Comoros' trade regime  - which includes the laws and measures that 
have legal effect in Comoros  - must be consistent with WTO rules prior to the date of 
accession. Our read of the Uniform Act on Commercial Companies and Economic Interest 
Groups indicates that an OHADA State Party can open and mainta in a branch indefinitely 
in another OHADA State without a requirement to attach to a preexisting company in that 
State Party or require a company to be created in the territory where the branch has been 
established. In contrast, a branch owned by a foreign  person or foreign company is 
required to attach to a preexisting company in a State Party, or to create a company in 
that State Party with which the branch would fall under. This needs to be done within a 
two-year period, with an allowance for an addition al two years, for a total of four  years. 
Branches of OHADA State Parties are treated differently than branches established by WT/ACC/COM/4 2 
 
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foreign nationals or foreign companies (non -OHADA State Parties). This appears to raise 
MFN concerns.  
• During a January 2023 bilate ral meeting, Comoros explained that there was a 
2018  amendment to the law as well as an OHADA Court decision that provided 
foreign companies with the ability to maintain a branch beyond the four -year 
limitation. Please describe this practice in more detail . Please also share the 2018 
amended legislation and the OHADA Court decision with the Working Party.  
Reply : 
There is no amended OHADA legislation from 2018.  
According to the OHADA Court decision, maintaining a branch for longer than four years is permitte d 
for an unlimited period in accordance with Advisory Opinion No. 002/2016 of 18 October 2016, in 
which, in its first query "clarification of the concept of a specific regime provided for in the second 
paragraph of Article 120 of the Uniform Act on Commerc ial Companies and Economic Interest 
Groups", the high court appeared to recognize foreign airlines as having the same benefits as 
companies operating under a specific regime, thus conceding to them the unlimited exemption for 
the life of the branches grant ed under the article to which reference is made.  
Question 10 
Follow up to Question 25 in WT/ACC/ COM/38: Comoros indicated that the professional 
card was abolished pursuant to a ministerial act and that the legal instrument would be 
forwarde d to the Working Party.  
• Please submit the legal instrument to the Working Party.  
Reply : 
See Decision No. 22 -28/MMIIIE/SG of 18 October 2022 abolishing the professional card.  
- Trade Facilitation  
Question 11 
We are continuing to review the Trade Facilitation section, including the draft commitment 
language. We have offered to work with Comoros to build out its Action Plan on Trade 
Facilitation (see WT/ACC/ COM/23/Rev .5) to provide details related to the "Action s to be 
Taken" column and "time -frame" column.  
Reply : 
The Action Plan has already been updated, taking into account the guidance provided.  
A. IMPORT REGULATIONS  
- Ordinary Customs Duties  
Question 12 
We note Comoros' response to Question 32  (WT/ACC/COM/38) , which states that it will 
update information on the COMESA CET tariff lines in the next Working Party report. No 
additional questions at this time.  
Reply : 
Comoros takes note of the comment above.  WT/ACC/COM/4 2 
 
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  - Other Duties and Charges  
Question 13 
We are reviewing the draft commitment language for this section and will respond under 
separate cover.  
Paragraph 107 (and follow up to Question 33  in WT/ACC/COM/38 ): In the last round of 
questions, we noted that Comoros agreed to elimina te the AI, PI, RCI, RCCI, and RAU by 
specific dates in 2023, 2024, and 2025. The Action Plan on Fees and Charges (document 
WT/ACC/ COM/23/Rev.5) indicates that these fees will be eliminated in the first quarter 
of 2023, 2024, and 2025 . For the sake of clari ty, we ask that specific timeframes be 
included in Paragraph 107, i.e ., first quarter of  2023, 2024, and 2025 . 
Reply : 
The Action Plan, as well as the time frame for the elimination of fees and charges, has been updated.  
Question 14 
In response to Question 33  (WT/ACC/COM/38) , Comoros included the below table. Can 
Comoros please clarify which Order the table refers to? Is it Order 
No. 22-013/MFBSB/CAB of 2 March 2022 or Order  No. 21_60/MFSB/CAB of 29 November 
2021? T he dates highlighted in green seem to conflict with dates included in Paragraph 
107 and in the fees and charges table (page 10 of WT/ACC/ COM/23/Rev.5). Is  the third 
column left intentionally blank, or is there additional information that should be included ? 
Description  Action required   
Elimination of ODCs 
(RCI, RCCI, AI and 
PI) at the customs 
cordon in the Union 
of the Comoros  1. Provision to be made for the elimination 
of the RCCI in the 2022 Finance Law  
2. Provision to be made for the elimination 
of the AI and RCI in the 2023 Finance Law  
3. Provision to be made for the elimination 
of the PI in the 2024 Finance Law   
Modality for the 
collection of the 
Single 
Administrative 
Charge (RAU) at the 
customs cordon  Provision to be made for the modality for 
the collection of the RAU in the 2024 
Finance Law  First quarter of 2025  
Reply : 
Order No.  22-013/MFBSB/CAB of 2  March  2022 sets out the  expected  time frame for the elimination 
of ODCs.  
The updated table is given below . 
Description  Action r equired  Time frame  
Elimination of ODCs (RCI, RCCI, 
AI and PI) at the customs cordon 
in the Union of the Comoros  Provision to be made for the 
elimination of the RCCI , AI and RCI 
and PI in the draft Finance Law due to 
come into force in 2024 which will be 
adopted at the end of 2023 . 
 First quarter of 2024  
 
 
 
 
 
Modality for the collection of the 
Single Administrative Charge 
(RAU) at customs  Provision to be made for the modality 
for the collection of the RAU in the 
2025 Finance Law , which will be 
adopted at the end of 2024  First quarter of 2025  WT/ACC/COM/4 2 
 
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- Fees and Charges for Services Rendered  
Question 15 
We will provide draft commitment language in writing to Comoros under separate cover.  
Reply : 
Comoros takes note of the comment above.  
- Application of internal taxes to imports  
Question 16 
Paragraphs 117 – 121: We continue to have concerns with the internal taxes in this 
section, given the taxes on imported products are levied at the border, and the taxes are 
also levied at the point of sale (POS). During a bilateral meeting in January 2023, Comoros 
explained that while taxes are levied on imported products at the border, all goods are 
subject to the consumption tax at the point of  sale, elaborating that the seller then 
reconciles its books and pays consumption tax on both domestic and imported goods. 
The POS consumption tax paid on imported goods is further reconciled within the 
Comoros' system, and the importer is reimbursed the t ax levied at the border for the 
imported products sold. The consumption tax collected at point of sale for domestic 
products is paid to the tax authority (AGID). Receipts for products include the purchase 
price as well as the POS consumption tax paid by th e consumer.  
• Can you please confirm that the above understanding is correct? Can you further 
elaborate on what happens if the imported goods do not sell in the domestic 
market? Is the importer eventually reimbursed in full for the consumption tax 
levied at the border?  
Reply : 
I. Legal basis  
The consumption tax was introduced by Article 139 of the General Tax Code:  
• The consumption tax is an indirect tax that applies to all imported products, unless there is 
a legal exemption.  
• It also applies to purchases for resale, production activities, and commercial or 
non-commercial services.  
II. Means of operation  
The consumption tax is levied provisionally at customs control at a rate of 10% for all imported 
products.  
After the sale of these products on th e national market, the tax authorities calculate the total amount 
of consumption tax payable. The 10% collected by the customs authorities is deducted from the 
total amount payable.  
III. Example  
An importer imports merchandise with a c.i.f. value of KMF  20,000,000.  
The consumption tax on that merchandise is:  
20,000,000 x 10% = KMF 2,000,000  WT/ACC/COM/4 2 
 
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  The amount of KMF 2,000,000 paid to Customs shall be deducted from the total amount of 
consumption tax payable once the merchandise is sold on the national market.  
In the event that the imported goods are not sold on the domestic market, the General Tax and 
Property Administration (AGID) will carry out an on -site inspection. When it finds that the sale did 
not take place with supporting evidence, at the end of the fisca l year, the AGID will conduct a review 
of all indirect taxable duties. And when it finds that the good is sold at a loss for justified reasons, it 
shall be exempt from consumption tax. However, the 10% tax levied at the border is not reimbursed, 
instead it  is deducted from other taxes payable.  
Question 17 
Has legislation been drafted to establish the VAT? If so, please share a copy with the 
Working Party. If not, what is the expected timeframe for completing the draft legislation, 
and how do es this impact the objective of implementing a VAT in 2024?  
Reply : 
The legislation is being drafted. The implementation time frame will be completed by 2026.  
- Quantitative import restrictions, including prohibitions, quotas, and licensing 
systems  
Question 18 
In the last round of questions, we asked Comoros to continue to work with the Secretariat 
to review its list of import licenses in the annex to the draft WP  Report , to make sure it 
remains up to date. We did not see a response t o this request.  
• Has Comoros reviewed and updated its list of import licenses in Annex 2?  
• We will propose a commitment paragraph for this sub -section under separate 
cover.  
Reply : 
Comoros has updated the list of import licences.  
Question 19 
In paragraphs  129-130, the representative  of Comoros  illustrated  that "the suppliers 
of luxury  rice (including  Thai fragrant  rice)  were  required  to present  quality 
certification  issued  by internationally  recognized  quality  inspection  body,  such as 
Bureau Veritas or SGS. A secon d expert opinion on quality was provided by the 
state­ owned  ONICOR  upon  arrival. To this end, samp les were sent to LABORATORIZ  in 
Arles, France. A license for the import of luxury rice required prior authorization by the 
Directorate -General  of the Economy  and Foreign  Trade  and that costs  KMF 500,000."  
In this connection,  could  Comoros  kindly  explain  how this procedure  complies  with 
the Agreement on Import Licensing Procedure s?  
In addition, if the suppliers have completely  submitted  the quality  certificate  and other  
relevant  documents  as requested by  the Directorate -General  of the Economy  and 
Foreign  Trade , would  Comoros  grant the import license of luxury rice automatically? 
Are there any other criteria that will be taken  into account  before  the import  licen se is 
granted?  WT/ACC/COM/4 2 
 
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Reply : 
This procedure is consistent with the Agreement on Import Licensing Procedures, specifically Articles 
2.2(a) and 2.2(b) of the WTO Agreement.  
Presenting a quality certification issued by an internationally recognized quality inspection body, 
together with a second expert opinion on the quality of luxury rice upon arrival, is a normal procedure 
to guarantee the high quality of the luxury rice by ensuring long grain white rice contains le ss than 
5% of broken grains, and is part of the legal requirements for any importer.  
Yes, in accordance with Article 2 of the Agreement, the Comoros would indeed grant import licences 
automatically to all importers who meet the legal requirements to import  rice. 
When the criteria for the issuance of automatically administered licences are met, no other criteria 
are then applied, other than those defined by the WTO Agreement.  
- Customs Valuation  
Question 20 
Over the last two months, we have had productive meetings with Comoros regarding 
Comoros' draft amended Customs Code ( WT/ACC/ COM/36). As previously noted, 
Comoros will need to incorporate all Articles of the Customs Valuation Agreement (CVA) 
and all Interpretive Notes into its national leg islation prior to its accession. Our Customs 
experts have reviewed the draft amended law submitted to the Working Party and have 
noted some gaps. Our technical experts were able to have an in -depth exchange on 
outstanding issues mid -February. The four comm ents below are abbreviated points from 
those discussions and will be addressed by Comoros.  
WT/ACC/COM/36 (legislation ): Please update the amended Draft Customs Code to 
address sequencing issues in Article 38 and Article 38 bis, and to reflect Articles 2, 3 , 5, 
and 6 of the WTO  Customs Valuation Agreement (CVA) in their entirety.  We would also 
recommend that the title "Subparagraph 2 – Rules of secondary valuation" be renamed to 
more accurately reflect the substance of this section.   
Reply : 
The Union of the Comoros has incorporated the remarks received into the revised draft law on the 
Customs Code – The customs valuation provisions of the WTO Agreement on Customs Valuation. 
The document has been circulated.  
Question 21 
WT/ACC/COM/36 (legislation ): Article 40 bis:  Article 9.2 of the CVA provides that where 
the conversion of currency is necessary for the determination of the customs value, the 
rate to be used must be that in effect at the time of exportation or the time of 
importation.  In accordance with Interpretative Note 9 to the CVA, the "time of 
importation" may include the time of entry for customs purposes. Please indicate whether 
the conversion rate to be used is that in effect at the time of exportation or the time of 
importation in accordance with Article 9.2 of the CVA.  
Reply : 
The Union of the Comoros has incorporated the remarks received into the draft law comprising the 
relevant customs valuation provisions. The conversion rate to be used is that which is in effect at 
the time of importation or exportation, according to what t he Customs Code in force provides under 
the terms of the WTO Agreement. The document has been circulated.  WT/ACC/COM/4 2 
 
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  Question 22 
WT/ACC/COM/36 (legislation ): The following Interpretative Notes appear to be missing 
from Comoros' legislation:  
• Interpretative Note to Article 1, Paragraph 2;  
• Interpretative Note to Article 2(4) -(5);  
• Interpretative Note to Article 3(4) -(5);  
• Interpretative Note to Article 5(5);  
• Interpretative Note to Article 5(7) -(8);  
• Interpretative Note to Article 6(7) -(8); and  
• Interpretative Note to Article 8 paragraph 1(b)(iv)(7).  
Reply : 
The Union of the Comoros has taken these remarks into account in the draft law revising the Customs 
Code. The customs valuation provisions are incorporated. The document has been circulated.  
Question 23 
WT/ACC/COM/38 : Follow up to Question 43. Please provide the Working Party with a copy 
of Decision No. 22 –08/MFBSB/DGD in which Comoros incorporates Decision 4.1 of the 
WTO Committee on Customs Valuation.  
Reply : 
A copy of the dec ision is being circulated to Members.  
- Rules of Origin  
Question 24 
We thank Comoros for the additional clarity in this section. We are reviewing the draft 
commitment paragraph in the Working Party Report (Paragraph 143) and will respond 
under separate cover.   
Reply : 
Comoros takes note of the comment above.  
- Anti-dumping, countervailing duties, safeguard regimes  
Question 25 
We have a number of follow up questions to the Questions and Replies document 
(WT/ACC/ COM/38) . We will also propose draft commitment language at the appropriate 
time under separate cover.  
Follow -up to Question 52  (WT/ACC/COM/38) : Will the Antidumping and Subsidies 
Committee conduct the onsite verifications for AD and CVD investigations? If so, as a 
member of the committee, will the "representative of the private sector" also attend these 
verification visits? Can you identify what role the "representative of the private sector" is 
to play on the committee?  
Reply : 
In accorda nce with Article 2 of the draft order establishing the Anti -Dumping and Subsidies 
Committee, the Committee has the power to carry out on -the-spot verifications as part of its 
investigations.  WT/ACC/COM/4 2 
 
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In accordance with Article 3 of the draft, the private sector is part of the Committee. In this regard, 
as a member of the Committee, it is authorized to also participate in verification visits.  
Private sector participation in the investigation committee is a matter of credibility and transparency.  
In this regard, it pl ays the same role as other members of the Committee.  
Question 26 
Follow -up to Question 53  (WT/ACC/COM/38) : Thank you for clarifying how participating 
parties can review information from other parties during an investigation. If parties 
requ est and receive information from the authority, will parties also have the opportunity 
to submit comments on the record of the proceeding?  
Reply : 
After receiving information gathered by the competent authority (the Committee), the parties 
opposing the comp laint, most notably importers, exporters, foreign producers and foreign 
governments, as well as interested trade associations, have the opportunity to file their comments 
with the investigative Committee (preliminary phase of the injury investigation) and subsequently 
with the competent court ( phase involving the court's provisional affirmative determination of injury 
and statement of reasons) . 
Question 27 
Follow -up to Question 54  (WT/ACC/COM/38) : Thank you for clarifying that all public files 
will be published in a journal containing legal notices. Please clarify how the public will 
be able to access the journal containing legal notices (e.g., in person in a reading room or 
on-line via a website)?  
Reply : 
All the files will be published in the official journal. The public will be able to access the journal in 
person or/and online.  
Question 28 
Follow -up to Question 57  (WT/ACC/COM/38) : When do you anticipate that Comoros will 
draft the mentioned regulatory texts on  judicial, arbitral, or administrative tribunals, as 
well as regarding the activities of the Antidumping and Subsidies Committee?  
Reply : 
The Committee's activities will be introduced as soon as possible into the draft order establishing 
the Anti -Dumping an d Subsidies Committee. The drafting dates of regulatory texts on judicial, 
arbitral and other administrative tribunals will also be communicated to you.  
Question 29 
Decree No. 22 -_/MEIIE/CAB establishing an Anti -Dumping and Subsidies Committee  
The Decree provides for the establishment of a committee responsible for conducting 
anti-dumping and countervailing measure investigations.  It is provided that this 
committee shall comprise, inter alia , a representative from the private  sector and a 
representative from the National Consumers Federation.  
• Has Comoros considered the possibility of a potential conflict of interest in a 
specific investigation and, if so, how does Comoros plan to avoid such conflict?  WT/ACC/COM/4 2 
 
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  Reply : 
No, according to th e aforementioned Decree , the Union of the Comoros has not considered the 
possib ility of a potential  conflict of interest in a specific investigation. The private sector is 
represented on  the Anti-Dumping and Countervailing Measures C ommittee in an effort t o ensure  
credibility and transparency in all issues related to anti -dumping and countervailing measures. 
The private sector  performs  the same functions as all members.  
Question 30 
The Decree states that the members of the Committee may grant the parties concerned a 
hearing if they so request, or for the purposes of the investigation, either together or 
separately.  
• Please explain how Comoros plans to ensure that all interested parties will have 
an opportunity to defend their interests? Fo r example, will interested parties have 
an opportunity to: meet parties with adverse interests, consult written summaries 
of oral representations, and see all documents relevant to the presentation of 
their cases?  
Reply : 
Pursuant to Article 9 of the Decree  on procedures, conditions and implementation methods for 
anti-dumping and countervailing measures, and Articles 32.3. 32.4 and 35 of the Law on Foreign 
Trade, consultations are held and taken into account to enable all interested parties to assert their 
interests during the investigation process.  
All of these publicity and communication measures will enable any interested party in the 
proceedings to play an active role therein and best assert its interests.  
Question 31 
Decree No. 22 -_/MEIIE/CAB on procedures, conditions and implementation methods for 
anti-dumping and countervailing measures : 
The Decree establishes rules on the initiation of anti -dumping and countervailing measure 
investigations and on applications for the initiation of such investigations. That said, the 
Decree makes no mention of pre -initiation consultations for countervailing measure 
investigations.  
Article 13.1 of the Agreement on Subsidies and Countervailing Measures stipulates that:  
"As soon as possible after an  application under Article 11 is accepted, and in any event 
before the initiation of any investigation, Members the products of which may be subject 
to such investigation shall be invited for consultations with the aim of clarifying the 
situation as to the  matters referred to in paragraph 2 of Article 11 and arriving at a 
mutually agreed solution."  
• Does Comoros intend to invite the Member countries concerned for consultations, 
prior to the initiation of the countervailing measure investigation?  
Reply : 
The U nion of the Comoros has taken note of this relevant point and will incorporate this provision, 
which opens up the possibility of inviting the Member countries concerned for consultations, into the 
related Decree.  WT/ACC/COM/4 2 
 
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B. EXPORT REGULATIONS  
- Export restrictions  
Question 32 
We will propose a commitment paragraph for this section under separate cover.  
Reply : 
Comoros takes note of the comment above.  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
- Technical barriers to trade, standards and certification  
Question 33 
Paragraph 167 states "The representative of Comoros added that Comoros' National 
Quality Policy (Politique Nationale de la Qualité, PNQ), approved in 2021, had become the 
country's core quality document, which envisaged the development of all components of 
the country's quality infrastructure. The PNQ called for the review and updating of 
legislation (e.g., Decree No. 99087/CE). He added that Comoros required assistance with 
the implementation of the PNQ."  
• Can C omoros share, or has it already shared, the National Quality Policy referenced 
in paragraph 167?  What is the difference between a policy and a law with respect 
to how the Policy will be implemented and monitored?  Also, how do the Metrology 
Law and the Nati onal Quality Policy relate ? 
Reply : 
The National Quality Policy has already been shared with the Secretariat.  
The law is a text that sets out rules to organize life in society. It defines rights and obligations. 
The law is implemented by technical regulatio ns to guarantee rights and obligations. With regard to 
policy, this has no legal effect. It serves as a guide and provides government guidance on a particular 
subject, without creating legal rules. Its implementation is followed by an action plan and guide lines. 
The Metrology Law is a technical regulation stemming from the National Quality Policy.  
Question 34 
Paragraph  169, Page  42: As of now,  please  provide  information  on technical  
regulations  that Comoros implemented  and in which products.  
Reply : 
Pursuant to Law No. 17 -005/AU of 26 October 2017 on food legislation in the Union of Comoros, the 
technical regulations implemented  are set out in Articles 126 -136 on the distribution procedures and 
requirements for foodstuffs. Some produc ts covered: eggs, milk, and sea and fresh water products.  
In addition, the Comoros has implemented regulations  banning the importation of plastic  bags.  
Question 35 
Paragraph  169, Page  42: Does Comoro s recognize  governmental/non -governmental  
bodies  for assessing conformity of goods with that Party' s technical regulations?  WT/ACC/COM/4 2 
 
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  Reply : 
Pursuant to Law No. 17 -005/AU of 26 October 2017 on food legislation in the Union of the Comoros, 
several provisions provide for the  recogni tion of  governmental and non -governmental bodies to 
assess  the conformity of goods with the technical regulations  of the Party in question (see Article  97).  
Question 36 
Paragraph 174:  "The representative of Comoros added that all official acts were published 
in the Official Journal and on its website. The Office Journal Service of the 
Secretariat -General of the Government was responsible for the publication of technical 
regulations in the Official Journal. [And] While there was no strict deadline by which to 
publish technical regulations, the Secretariat -General acted within reasonable time 
frames. When preparing and adopting technical regulations, the department concerned 
had to forward them to the Secretariat -General for publicati on. The enquiry point, with 
the help and support of the national TBT Committee, reviewed all draft measures before 
publication. All information related to technical regulations could be found on the 
Secretariat's website, [www.jocomores.km]. "  
• Will Comoros  provide 60 days for WTO Members to comment on draft technical 
regulations, per the WTO TBT Agreement?  Are there plans to develop guidance for 
authorities on minimum timeframes for public consultation on draft regulations, 
particularly those that might aff ect trade and investment ? 
Reply : 
Comoros intends to respect the terms of the WTO TBT Agreement taking into account Article 2.12 
which provides for a reasonable interval to allow Members time to comment on draft technical 
regulations, as per the Agreement.  
Comoros plans to develop guidance for authorities on minimum timeframes for public consultation 
on draft technical regulations, particularly those that might affect trade and investment, in 
accordance with the TBT Agreement.  
For public consultat ion, the Union of the Comoros plans to draw up regulatory texts in accordance 
with Annex 3, paragraph L, of the TBT Agreement, which stipulates a minimum period of 60 days.  
Question 37 
Follow up to Question 64: In its response to Question 64 (WT/ACC/COM/38), Comoros 
stated " Once the institution of a national committee member has a draft technical 
regulation, it must be presented to the national committee as soon as possible before it 
can be signed. As soon as the draft text is made availabl e to the committee, the enquiry 
point shall officially notify the WTO. The National TBT Committee is informed of the draft 
technical regulation and gives its opinion before notification and approval of the draft 
regulation ." 
• Under the described processes, can Comoros elaborate on whether draft technical 
regulations will be notified to the WTO TBT Committee at a sufficiently early stage 
where amendments can still be introduced, and stakeholder comments can be 
taken into account?  
• We need to better understand  what " gives its opinion " means.  Are the functions of 
the National TBT Committee published or available for the Working Party to 
review ? 
Reply : 
As indicated in Articles 2.9.2, 2.9.3 and 2.9.4 of the WTO TBT Agreement, draft technical regulations 
shall be no tified to the WTO TBT Committee.  WT/ACC/COM/4 2 
 
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As regards domestic legislation, Article 3 of Order No. 18/VP -MEEIATISPAF/CAB  on the 
establishment, composition and mission of the National WTO Committee on Technical Barriers to 
Trade ( CNOTC -OTC) stipulates that the TBT Co mmittee is the WTO -TBT notification centre . 
The Union of the Comoros plans to draw up a regulatory text on notification arrangements . 
The phrase "gives its opinion" means to provide technical comments on the conformity of the 
regulation. The functions of the National TBT Committee are determined by Order No. 18/VP -
MEEIATISPAF/CAB  on the establishment, composition and mission of the National WTO Committee 
on Technical Barriers to Trade ( CNOTC -OTC), which has been circulated to Members.  
Question  38 
TBT Action Plan (WT/ACC/COM/23/Rev.5): In Table 4, page 12, Comoros outlines the 
measures it intends to take related to the establishment of a new standards office. 
However, the three measures to be taken (recruitment of a consultant, s ubmission to the 
Council of Ministers, preparation of a decree) are all planned for the first quarter of 2023. 
We recognize that some work may already be underway, but is this timetable achievable ? 
Reply : 
The action plan and timetable have already been rev ised. All measures to be taken are included in 
the action plan with a precise timetable.  
Question 39 
Follow -up to Question 67  (WT/ACC/COM/38) : The response indicates that the 
Secretariat -General " is not under a strict deadline by which to publish technical 
regulations. " What mechanisms does Comoros maintain to ensure that technical 
regulations are ultimately published? Has there ever been an instance when technical 
regulations were not published?  
• Comoros did not respond to the question. Can Comoros please provide a response ? 
Reply : 
The Secretariat -General of the Government is responsible for publishing technical regulations, like 
all regulations, in the Official Journal, which comes under its authority. The Official Journal is n ow 
the only mechanism for the publication of regulations.  
No, all regulations are published.  
- Sanitary and phytosanitary measures  
Question 40 
Paragraph 187: Comoros indicates that Mr. Hassani Assoumani of the Ministry of Trade is 
the designa ted focal point for Comoros' SPS enquiry point. Is Mr. Assoumani still the SPS 
Enquiry Point for Comoros? Are there any additional points of contact at his Ministry, or a 
general inbox for inquiries in case of his absence ? 
Reply : 
Yes, Mr Hassani Assoumani is the SPS Enquiry Point for Comoros. There are no other focal points. 
Further information on other points of contact is being prepared, and a general inbox for inquiries is 
being set up.  
Question 41 
Follow up to Question 76 (WT/A CC/COM/38): Comoros replied noting that there are plans 
for laboratories to seek accreditation. What is the process or plan that is in place or in 
development for accreditation of these laboratories ? WT/ACC/COM/4 2 
 
- 17 - 
 
  Reply : 
The multifunctional laboratory accreditation plan  will be developed once the laboratory is set up.  
Question 42 
Follow up to Question 77  (WT/ACC/COM/38 ): Comoros indicated that risk assessment 
methods stipulated under Article 3 of the Food Law would be finalized following the 
signing of im plementing texts in the second  quarter of 2023. We request that Comoros 
share the risk assessment methods prior to the signing of the implementing texts. We 
seek to better understand what Comoros' risk assessment methods are and how they are 
applied . 
Reply : 
The implementing texts that will define the risk assessment methods have not yet been finalized. 
The work will be finalized as set out in the timetable (third quarter of 2024) and will subsequently 
be shared with you so as to facilitate an understan ding of the texts.  
Question 43 
Follow up to Question 78  (WT/ACC/COM/38) : Comoros indicated that text would be 
shared after October 2023. Is it possible to share the draft text earlier ? 
Reply : 
The draft text will be shared with you before Oc tober 2023, the date given in the timetable of the 
action plan.  
Question 44 
Follow up to Question 79  (WT/ACC/COM/38) : Comoros noted that draft texts have been 
prepared on the "principles of equivalence, transparency, zoning, and 
compartment alization." We request  that these texts be shared . 
Reply : 
As indicated in the sectoral action plan, the texts will be prepared and shared before the timetabled 
date in 2024.  
Question 45 
Follow up to Question 81  (WT/ACC/COM/38 ): Comoros noted that the National 
Notification Authority would be established by November 2022 and that the sectoral 
Action plan ( WT/ACC/COM/23/ Rev.5) would be updated with its inclusion. However, 
there is no mention of the National Notification Authority in  the Action Plan for SPS 
(WT/ACC/ COM/23/Rev.5). It was mentioned in WT/ACC/SPEC/ COM/5/Rev.4 in 
Paragraph 188. We ask Comoros to share the finalized notification procedures and the 
location of the National Notification Authority . 
Reply : 
The National Notific ation Authority has now been established by Administrative Note No.  23-008 
appointing the National Notification Authority. The notification procedures will be shared shortly.  
Question 46 
In the Action Plans to Ensure the WTO Consistency of National Laws 
(WT/ACC/COM/ 23/Rev.5) , under  SPS-Related Measures, pg. 3, "Promotion of good local 
governance for SPS measures," : Comoros indicates the time frame for nine actions as 
2022 -2025. Which actions have been completed so far? How are  these actions prioritized? WT/ACC/COM/4 2 
 
- 18 - 
 
We request that Comoros update the time frames with as much detail as possible, 
including actions under each measure, for these nine  actions . 
Reply : 
The order of priority is defined according to implementation capacities and fea sibility.  
The timeframes have been updated and are more detailed. The sectoral action plan has been updated 
and will be shared.  
Question 47 
Under SPS -Related Measures, p age 4, "Strengthen and operationalize the implementing 
entities of the SPS system…" : Comoros indicates the time frame for all 13 actions as 
2023 -2024. Which actions have been completed so far? How are these actions prioritized? 
We request that Comoros update the time frames with as much detail as possible, 
including actions under each measure, for these 13 actions . 
Reply : 
The order of priority is defined according to implementation capacities and feasibility.  
The timeframes have been updated and are more deta iled. The sectoral action plan has been updated 
and will be shared.  
- State-trading entities  
Question 48 
Paragraph  195, Page  48: Comoros had stated that the National Office for the Importation 
and Marketing of Ordinary Rice (ONICOR ) had a monopoly on the import of ordinary rice 
to keep prices affordable. On October 2022, it was reported that Comoros experienced 
food shortage. Would  Comoro s adapt  a policy  that will allow  ONICOR  or other  private  
sectors importing  more rice to keep  prices affordable  in the future?  
Reply : 
Yes, the Comoros, with the support of the World Bank, has produced a study on the statute of 
ONICOR with a view to the possibility of opening up to other, private sector players. The report has 
been circulated to Mem bers. 
In addition, Decree No.  23/60/PR of 30 June 2023 on the new statutes for the National Office for the 
Importation and Marketing of Rice ended the state monopoly over rice. Pursuant to Title III, Article 
25, the importation and sale of rice in the Union of the Comoros had been liberalized.   
- Agricultural Policies  
a. Imports  
Question 49 
Paragraph 207:  Comoros stated that it might create policies focusing on development of 
a domestic agri -food sector. We understand Comoros described a p otential scenario and 
has not made a firm decision to establish such policies. The possible policies include 
protecting infant agri -food industry for an initial period of five years in accordance with 
the 1991 Abuja Treaty and WTO rules. The Draft Report o f the Working Party also states 
that tariffs and quotas could be introduced for several agri -food products so as to reduce 
imports while promoting domestic production.  WT/ACC/COM/4 2 
 
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  • Please specify the evaluation criteria Comoros would take to identify which infant 
agri-food industries would need protection . 
Reply : 
This policy of protecting agri -food industries has been abandoned by the Government of the 
Comoros.  
The current reference document is the Comoros Emerging Plan 2030. Its vision for agriculture is to 
promote the most productive agricultural systems and that are resilient to climate change, 
competitive and sustainable, while consolidating rural communities ' resilience and building on 
agricultural processing units according to the value chains.  
Achieving the agricultural sector objectives will depend, on the one hand, on the scale of support 
measures for agricultural subsectors and, on the other hand, on fi nancial reforms for the sustainable 
financing of the sector. It will also build on the improvement and sustainable intensification of 
agricultural production, the promotion of export crops, and the development of infrastructure and 
institutions that suppor t the growth of the sector.  
Question 50 
Please explain the steps Comoros would take to ensure the potential protection of 
domestic infant agri -food industries are in accordance with WTO agreements, including 
determination of tariffs and quo tas. 
Reply : 
There are currently no measures to protect domestic infant agri -food industries.  
c. Internal Policies  
Question 51 
Follow up question to Question 83 ( WT/ACC/COM/38; now Paragraph 215): In its reply 
to 83, Comoros states that it will update the document on domestic support and export 
subsidies in agriculture, however it has not yet provided the updated document to the 
Working Party. Please advise as to when you will submit an updated document 
(WT/ACC/SPEC/COM/3)?   
Reply : 
The docum ent has been updated. The updated version will be shared.  
VI. POLICIES AFFECTING TRADE IN SERVICES  
Question 52 
Paragraph 280 and follow -up to Question 146: Rev.4 of the Working Party Report states 
"The representative of Comoros noted, however, that most of the disciplines contained in 
the Reference Paper were not yet in place across Comoros' services sectors. As a result, 
the mandatory implementation of accession commitments in this area presented a huge 
obstacle and would entail signif icant resources to ensure compliance, which were 
currently not available. He proposed, therefore, that Comoros undertake transparency 
commitments which corresponded to the outcome of the Joint Initiative on Services 
Domestic Regulation. The latter provided  for flexibilities in the implementation process 
while promoting good regulatory practices, taking into account the needs and priorities 
of WTO Members with diverse regulatory approaches and at different levels of economic 
development. " This paragraph  is unnecessarily broad in its rejection of the reference 
paper. We request that Rev.4 Paragraph 280 be removed from the Working Party Report.  WT/ACC/COM/4 2 
 
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Reply : 
Comoros would like to note that  the objective of the above paragraph as suggested by Comoros was 
not to reject the Reference Paper. Rather, as further explained in paragraph 279 of 
WT/ACC/SPEC/COM/5/Rev.4 , Comoros is firmly convinced of the importance of establishing a 
transparent, predictable, and conducive regulatory environment for services suppliers, and, for t his 
purpose, the Reference Paper constitutes a critical reference point for our internal reform process. 
However, since, Comoros lacks the necessary resources to ensure immediate compliance with the 
disciplines on services domestic regulation, we propose t o commit to their progressive 
implementation in accordance with the flexibilities provided in the SDR Reference Paper for LDC 
participating Members (i.e. incorporat ion of  the disciplines in Comoros' Schedule of specific 
commitments  no later than six months in advance of graduation from LDC status, together with any 
required transitional periods ).  
Against this backdrop, and since the commitment by Comoros  to join the Declaration on th e 
Conclusion of the Negotiations on Services Dome stic Regulation  would be substantively contained in 
the following paragraph (see also Comoros' reply to the question below), Comoros can accept that 
paragraph 280 as drafted by Comoros be removed from the Working Party Report.  
Question 53 
We request that paragraphs 280 - 281 in WT/ACC/ COM/5/R ev.4 of the Working Party 
Report be replaced with the following revised commitment paragraphs : 
280. The representative of Comoros confirmed that Comoros would, from the date 
of accession, fully implement  the WTO General Agreement on Trade in Services, 
including Articles III and VI. He confirmed that Comoros would work to establish 
mechanisms for responding to enquiries from interested persons. He further 
confirmed that Comoros would work to publish a list  of all ministries, agencies, or 
other authorities that were responsible for authorizing, approving, or regulating 
service activities for each service sector, including non -governmental bodies 
exercising powers delegated by governments or authorities. In a ddition, Comoros 
would undertake efforts to ensure that all of its authorization procedures and 
requirements are published in Comoros' Official Journal, and otherwise ensure that 
service suppliers or persons seeking to supply a service are provided with th e 
information necessary to comply with the requirements and procedures for 
obtaining authorization. He further confirmed that relevant regulatory authorities 
would be separate from, and not accountable to, any service suppliers they 
regulated. The Working Party took note of these commitments.  
281. The representative of Comoros also confirmed that Comoros would join the 
Declaration on the Conclusion of the Negotiations on Services Domestic Regulation 
(WT/L/1129 of 2  December 2021) upon accession to the WTO. In accordance with 
paragraph 11 of Section I of the Reference Paper on Services Domestic Regulation, 
as a Least -Developed Country Member, Comoros would incorporate the disciplines 
on Services Domestic Regulation no later than six months in advance of gradu ation 
from LDC status, together with any required transitional periods. In the spirit of 
paragraph 11 of Section I, Comoros would continue working internally with a view 
to applying the disciplines contained in the Reference Paper as soon as possible and 
before graduation from LDC status. The Working Party took note of these 
commitments.  
282. With respect to foreign service suppliers' choice of partner, the representative 
of Comoros confirmed that foreign service suppliers, when entering into a 
joint -venture or other partnership with persons of Comoros, were free to choose 
their partner(s). The Working Party took note of this commitment.  WT/ACC/COM/4 2 
 
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  Reply : 
Comoros accepts the inclusion of th ese paragraph s in the Working Party Report.  
VII. TRANSPARENCY  
- Publicati on of information on trade  
Question 54 
Paragraph 282 : states that the " Directorate -General of Customs had a website 
(http://douane.gov.km ) which contained information on regulations, including on 
inspection. " Do other authorities also publish information on regulations, or other 
information such as fees for conformity assessment, the functions and organiza tion of the 
authority, and/or procedural requirements ? 
Reply : 
No other authorities are currently responsible for publishing information on regulations or other 
information such as fees for conformity assessment, the functions and organization of the author ity, 
and/or procedural requirements.  
- Notifications  
Question 55 
Paragraph  283, Page  67: According to paragraph 283 in document 
WT/ACC/SPEC/COM/5/Rev.4, as the notification is one of the WTO obligations, we would 
like to be updated on the establishment  of the National  Notification  Authority  and its 
sectoral  action  plan.  Is there  any plan to make  all notifications  to the WTO  available  
to the public ? Furthermore, what could be considered obstacles to comply with the WTO 
Notification requirements?  
Reply : 
The Foreign Trade Directorate is the National Notification Authority: the memorandum has been 
circulated to Members. The sectoral action plan will be drafted as soon as possible.  
Yes, all notifications will indeed be made available to the public.  
The maj or obstacle remains the lack of competent notification staff. Consequently, the Union of 
Comoros needs in -depth training on WTO notifications.  
 
__________  