 RESTRICTED  
  
JOB/ACC/COM/16  
 
12 September 2023  
(23-6066) Page: 1/6 
Working Party on the Accession of the  
Union of the Comoros  Original: English  
 
ACCESSION OF THE UNION OF THE COMOROS  
PROPOSED COMMITMENT PARAGRAPHS  
II. ECONOMIC POLICIES  
- Pricing policies  
Note:  We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 59: The representative of Comoros confirmed that pricing policy in Comoros would 
be applied consistent with the provisions of Articles III:4 and XI:1 of the GATT 1994, Article 4 of the 
Agreement on Agriculture, and Article VIII of the General Agreement on Trade in  Services.  
He further stated that in the application of price controls now or in the future, Comoros would apply 
such measures in a WTO -consistent fashion, and take account of the interests of exporting WTO 
Members as provided for in Article III:9 of the GATT 1994.  Comoros would publish the list of goods 
and services subject to State price control and any changes to this list in its Official Journal and 
would continue to do so after accession.  The Working Party took note of these commitments.  
III. FRAMEWORK F OR MAKING AND ENFORCING POLICIES  
- Powers of Executive, Legislative, and Judicial Branches of Government  
Note:  We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 77 : The representative of Comoros confirmed that its laws and regulations 
provided the necessary institutional base for the prompt administrative and judicial review of the 
Government's actions.  He further confirmed that from the date of accession, Comoros' laws would 
provide for the right to appeal adm inistrative rulings on matters subject to WTO provisions to the 
courts or other independent tribunals of superior jurisdiction, in conformity with WTO obligations, 
including those set out in Article X of the General Agreement on Tariffs and Trade 1994, Art icle 23 
of the WTO Agreement on Subsidies and Countervailing Measures, Article 11 of the WTO Agreement 
on Implementation of Article VII of the GATT 1994, Article 62 of the WTO Agreement on 
Trade -Related Aspects of Intellectual Property Rights, and Article VI of the General Agreement on 
Trade in Services. The courts or tribunals responsible for such review would be impartial and 
independent of the agency entrusted with administrative enforcement and would not have a 
substantial interest in the outcome of the  matter. The review procedure would include the 
opportunity for appeal, without penalty, by individuals or enterprises affected by any administrative 
action subject to review.  Notice of the decision by the court or other tribunal of superior jurisdiction 
on appeal, and the reasons for that decision, would be provided to the interested parties in writing.  
The Working Party took note of these commitments.  
- Authority of Sub -Central Governments  
Note:  We request the following revision be made to this commitment paragraph:  
81. The representative of Comoros confirmed that sub -central entities had no autonomous authority 
over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. 
He confirmed that the provisions of th e WTO  Agreement, including Comoros' Protocol of Accession, 
would be applied uniformly throughout its customs territory [ and other territories under its control , JOB/ACC/COM/16  
 
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  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]. He added that when 
apprised of a situation where WTO provisions were not being applied or were applied in a 
non-uniform manner, central authorities would act to enforce  WTO provisions without requiring 
affected parties to petition through the courts. The Working Party took note of these commitments.  
IV. POLICIES AFFECTING TRADE IN GOODS  
- Trade Facilitation  
Note:  We request that revisions be made to the draft commitment parag raph as follows:  
[98. The representative of Comoros took note of the Protocol Amending the Marrakesh Agreement 
Establishing the World Trade Organization done in Geneva on 27 November 2014 (WT/L/940) 
(TFA Protocol). This Protocol, which had entered into for ce on 22 February 2017, had inserted the 
Agreement on Trade Facilitation into Annex 1A of the WTO  Agreement. He confirmed that Comoros 
would accept the TFA Protocol by virtue of accepting the Protocol of Accession. He further confirmed 
that Comoros would p rogressively implement the WTO Agreement on Trade Facilitation from the 
date of accession, as a least developed country. Full implementation of the WTO Trade Facilitation 
Agreement would start from 31 December 2028 in accordance with the Action Plan provid ed for in 
Table XX without recourse to any further transition period. The Working Party took note of this 
commitment.]  
A. IMPORT REGULATIONS  
- Other duties and charges  
Note:  We request paragraphs 109 and 110 in WT/ACC/COM/5/Rev.4 of the Working Party Report  
be replaced with the following commitment paragraph:  
New paragraph 109 : The representative of Comoros confirmed that from the date of accession 
Comoros would not apply other duties and charges within the meaning of Article II:1(b) of the GATT 
1994, excep t as provided with respect to the RCCI, AI, RCI, PI, and the RAU in the Action Plan on 
Fees and Charges in Table XX. He further stated that the RCCI would be eliminated by 30 June 2023, 
the AI and RCI by 31 March 2024, and the PI and RAU by 31 March 2025, as described in paragraph 
107 of this Report and consistent with the Action Plan. Accordingly, Comoros would come into full 
compliance with the WTO Agreement no later than 31 March 2025. The representative stated that 
Comoros has bound "other duties and ch arges" as defined in Article II:1(b) of the GATT 1994 at zero 
in Comoros's Schedule of Concessions and Commitments on Goods.  The Working Party took note 
of these commitments.  
- Tariff rate quotas, tariff exemptions  
Note:  We request that this commitment par agraph be added at the end of this sub -section:  
New paragraph 114 : The representative of Comoros confirmed that any tariff rate quotas, if 
introduced in the future, would be applied and administered in conformity with WTO rules, including 
MFN and national treatment provisions.  He also confirmed that upon accession to the WTO, any 
tariff exemptions would be implemented in conformity with the relevant WTO provisions, including 
Article I of the General Agreement on Tariffs and Trade 1994 and the WTO Agreement  on 
Trade -Related Investment Measures.  The Working Party took note of these commitments.  
- Fees and charges for services rendered  
Note:  We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 117 : The representative of Comoros confirmed that Comoros would bring all of its 
fees and charges applied in connection with importation and exportation, including those described 
in paragraphs 102 -106 and 114 of this Report, into compliance with Articles VII I and X of the General 
Agreement on Tariffs and Trade 1994, with full compliance occurring no later than 31 March 2025 
in accordance with the Action Plan set -out in Table XX. To this end, laws and regulations JOB/ACC/COM/16  
 
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  implementing such fees during the transition pe riod would not be implemented in a manner that 
resulted in a lesser degree of consistency with Article VIII of the General Agreement on Tariffs and 
Trade 1994 than on the date of accession.  All fees and charges in connection with the importation 
and expor tation, except those listed in Table XX, would be consistent with the General Agreement 
on Tariffs and Trade 1994, upon accession.  He further confirmed that, during this transition period, 
Comoros would ensure that its laws and regulations concerning fees  and charges for services 
rendered would be applied in a manner consistent with other provisions of the WTO Agreement, 
including on a non -discriminatory basis consistent with Articles I and III of the General Agreement 
on Tariffs and Trade 1994.  The repre sentative of Comoros also stated that, from the date of 
accession, Comoros would not introduce or reintroduce any fees and charges for services rendered 
that were applied to imports on an ad valorem basis.  The Working Party took note of these 
commitments.  
- Quantitative import restrictions, including prohibitions, quotas and licensing 
 systems  
Note:  We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 133 : The representative of Comoros confirmed that the administr ative procedures 
Comoros maintains for the operation of its import licensing regime and their application would, from 
the date of accession, be consistent with all relevant provisions of the WTO Agreement, including 
the WTO Agreement on Import Licensing Pr ocedures.  The Working Party took note of these 
commitments.  
- Customs valuation  
Note:  We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 139 : The representative from Comoros confirmed that, prior to accession, 
Comoros would eliminate the use of the Brussels Definition of Value to calculate customs duties and 
other customs charges.  The representative further confirmed that legislation on the valuation of 
imports for customs and taxation purposes conforming to the  requirements of the WTO Agreement 
on Implementation of Article VII of the GATT 1994 and Annex I (Interpretative Notes) would be 
enacted prior to Comoros' accession to the WTO, but that some provisions would not immediately 
enter into effect. Comoros would  progressively implement the Agreement on Customs Valuation and 
Annex I (Interpretative Notes) in accordance with the Action Plan in Table XX and full implementation 
would accordingly be achieved by 1 July 2025. Comoros would also apply Decision 3.1 of the  
Committee on Customs Valuation (Treatment of Interest Charges in the Customs Value of Imported 
Goods) and paragraph 2 of the Decision on Valuation of Carrier Media Bearing Software for Data 
Processing Equipment (Decision 4.1). The Working Party took note of these commitments.  
- Rules of Origin  
Note: We can accept the commitment paragraph that is currently Paragraph 143 in Rev.4 of the 
draft Working Party Report.  
143. The representative of Comoros stated that, from the date of accession, Comoros' preferential 
and non -preferential rules of origin would comply fully with the WTO  Agreement on Rules of Origin. 
He further confirmed that Comoros' rules of origin would be notified to the WTO Committee on Rules 
of Origin by that time. The requirements of A rticle 2(h) and Annex  II, paragraph  3(d) of the 
Agreement, which require provision upon request of an assessment of the origin of the import and 
outline the terms under which it will be provided, would fully be implemented from the date of 
accession. Any r equest for such an assessment would be accepted even before trade in the goods 
concerned began. The Working Party took note of these commitments.  
- Anti-dumping, countervailing duties, safeguard regimes  
Note:  We request that this commitment paragraph be add ed at the end of this sub -section:  
New paragraph 152: The representative confirmed that from the date of accession Comoros would 
use the authority in Section 3 of the Law on Foreign Trade No. 21 -013/AU of 29 June 2021 in JOB/ACC/COM/16  
 
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  conformity with WTO provisions. Com oros planned to introduce WTO -consistent implementing 
measures, establish a national notification authority, and implement trade defence measures in 
accordance to the Action Plan on Measures related to the Foreign Trade Regime in Table XX. 
He further confi rmed that Comoros would apply anti -dumping, countervailing or safeguard measures 
only after notifying and implementing appropriate laws and regulations in conformity with WTO 
provisions, including Article VI and XIX of the GATT 1994, the Agreement on the I mplementation of 
Article VI of the GATT 1994, the Agreement on Subsidies and Countervailing Measures and the 
Agreement on S afeguards .  After such laws and regulations are implemented and notified, Comoros 
would apply anti -dumping duties, countervailing dut ies, and safeguard measures in full conformity 
with the relevant WTO provisions.   The Working Party took note of these commitments.  
B. EXPORT REGULATIONS  
- Export restrictions  
Note:  We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 158 : The representative of Comoros stated that, from the date of accession, 
Comoros would ensure that it applied its laws and regulations governing export measures in 
conformity with the relevant provisions of the WTO, including Artic les I and XI of the GATT 1994. 
The Working Party took note of this commitment  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  
- TBT, standards and certification  
Note:  We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 175 : The representative of Comoros confirmed that Comoros would progressively 
implement the WTO Agreement on Technical Barriers to Trade in accordance with the TBT Action 
Plan in Table XX.   He further stated that during the transition period, existing measures would be 
applied on a non -discriminatory basis, i.e., providing for national treatment and MFN treatment for 
all imports.   Measures in place at the time of accession and already consistent with provisions of the 
WTO Agreement on Technical  Barriers to Trade would not be subject to transition.   Comoros would 
ensure that any changes made in its laws, regulations, and practice during the transition period 
would not result in a lesser degree of consistency with the provisions of the WTO Agreeme nt on 
Technical Barriers to Trade than existed at the date of accession. Full implementation of the WTO 
Agreement on Technical Barriers to Trade would start from 1 January 2027 without recourse to any 
further transition period.   The Working Party took note  of this commitment.  
- Free zones, special economic areas  
Note: We request that the paragraph of this sub -section (currently Paragraph 200) be transformed 
to include a commitment paragraph, and read as follows:  
200. 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 resulted in any regulatory framework or draft 
law.  
New paragraph 201 : The representative of Comoros stated that any special economic zones which 
it established would be fully subject to the coverage of its commitments in its Protocol of Accession 
to the WTO Agreement and that Comoros would ensure enforcement of its WTO obligations in those 
zones. The representative of Comoros said that goods produced in a free zo ne and subsequently 
sold within the ordinary customs area would be subject to the duties and taxes normally levied on 
imported goods. The Working Party took note of this commitment.  
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  - Agricultural policies  
(b) Exports  
Note: We can accept the commitment par agraph that is currently Paragraph 213 in Rev.4 of the 
draft Working Party Report.  
[213. The representative of Comoros agreed that, upon Comoros' accession, his country would bind 
its agricultural export subsidies at zero in its Schedule of Concessions and  Commitments on Goods, 
and not maintain or apply any export subsidies for agricultural products. The Working Party took 
note of these commitments.]  
VI. POLICIES AFFECTING TRADE IN SERVICES  
Note:  We request paragraphs 280 - 281 in WT/ACC/COM/5/Rev.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 addition, Comoros would undertake effort s 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 the 
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 Sect ion 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 graduation 
from LDC status, together with an y 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.  
VII. TRANSPARENCY  
- Publication of information on trade  
Note: We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 288 : The representative of Comoros confirmed that, upon accession, Comoros 
would fully and promptly implement Article X of the General Agreement on Tariffs and Trade 1994, 
Article III of the General Agreement on Trade in Services, Article 63 of the WTO Agreem ent on Trade 
Related Aspects of Intellectual Property Rights, and other transparency provisions in the WTO 
Agreement requiring notification or publication.  He further confirmed that no law, regulation, judicial 
decision, administrative ruling, or other me asure of general application pertaining to or affecting 
trade in goods, services, and TRIPS would become effective prior to its publication in the Official 
Journal, along with publication on the websites of the relevant ministries.  The publication of such  
laws, regulations and other measures would include the effective date of these measures and list JOB/ACC/COM/16  
 
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  the goods and services affected by the particular measure.  The Working Party took note of these 
commitments.  
- Notifications  
Note: We can accept the commitmen t paragraph that is currently Paragraph 289 in Rev.4 of the 
draft Working Party Report.  
289. The representative of Comoros confirmed that, at the latest within six months of the entry into 
force of the Protocol of Accession, Comoros would submit all initia l notifications required by the WTO 
Agreement. Any laws, regulations, or other measures subsequently enacted by Comoros, and which 
were required to be notified pursuant to the WTO Agreement, would also be notified in the time and 
manner consistent with WTO  requirements. The Working Party took note of these commitments.  
VIII. TRADE AGREEMENTS  
Note: We request that this commitment paragraph be added at the end of this sub -section:  
New paragraph 294: The representative of Comoros confirmed that Comoros would o bserve the 
relevant provisions of the WTO Agreement, including Article XXIV of the General Agreement on 
Tariffs and Trade 1994, the 1979 GATT Decision on Differential and More Favourable Treatment, 
Reciprocity and Fuller Participation of Developing Countri es (Enabling Clause) and Article V of the 
General Agreement on Trade in Services in its trade agreements and would ensure that the 
applicable provisions of the WTO Agreement for notification, consultation, and other requirements 
concerning free trade areas , customs unions and other preferential trade arrangements, of which 
Comoros was, or may become, a member were met from the date of accession. The Working Party 
took note of these commitments.  
__________  