|
1
|
Notifying
Member
|
Comoros
|
|
2
|
Title
of new legislation/procedure
|
General Tax Code
|
|
3
|
Date
of Publication
|
3 May 2011
|
|
4
|
Date
of entry into force
|
23 July 2011
|
|
5
|
Website
link/Official publication of the new regulation/procedure
|
https://comoros.eregulations.org/media/CODE%20DES%20IMPOTS.pdf
|
|
6
|
Have
you attached a copy of the regulation (PDF) to the Secretariat
|
[X] Yes. 498-code general des impot.pdf
[ ] No.
|
|
7
|
Type
of notification
|
[X] (a) New licensing regulation/procedure[2]; (please answer question 8 to 14)
[ ] (b) Changes to a regulation/procedure which has been previously
notified in document: ______(please answer
question 15 and 16)
|
|
8
|
List
of products subject to licensing
|
2203.00 (HS-22) Beer made from malt;
22.04 (HS-22) Wine of fresh grapes, including fortified wines;
22.05 (HS-22) Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances;
22.06
(HS-22) Other fermented beverages (for example, cider, perry, mead, saké);
mixtures of fermented beverages and mixtures of fermented beverages and
non-alcoholic beverages, not elsewhere specified or included;
22.07 (HS-22) Undenatured ethyl alcohol of an alcoholic strength by
volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of
any strength;
2208.90
(HS-22) Undenatured ethyl alcohol of an alcoholic strength by volume of less
than 80% vol.; spirits, liqueurs and other spirituous beverages.
|
|
9
|
Nature of licensing
|
Automatic: [ ]
Non-Automatic: [X]
|
|
10
|
Administrative purpose/measure
being implemented
|
(a)
|
|
Protect public morals;
|
|
(b)
|
|
Protect human, animal or
plant life and health; protect environment;
|
|
(c)
|
|
Collect trade statistics or
market surveillance;
|
|
(d)
|
|
Protection of patents,
trademarks and copyrights, and the prevention of deceptive practices;
|
|
(e)
|
|
Pursue obligations under
the UN Charter and other international treaties (i.e. CITES, Basel Convention, Rotterdam Convention, UNSC Resolutions
etc.)
|
|
(f)
|
|
Quota (including TRQ)
administration;
|
|
(g)
|
|
Regulate imports of arms,
ammunition or fissionable materials and safeguard national security;
|
|
(h)
|
|
Other: ______________ (please specify)
|
|
11
|
Administrative
body(ies) for submission of applications
|
Direction générale des impôts (Directorate General of Taxes)
Address:
Place de l'Indépendance, Moroni - Union of the Comoros
Website:
https://www.dgi.gouv.km/fr/direction_general.php
Tel.:
(+269) 764 41 08
Email: contact@dgi.gouv.km
|
|
12
|
Contact
point for information on eligibility
|
Direction générale des impôts (Directorate General of Taxes)
Address:
Place de l'Indépendance, Moroni - Union of the Comoros
Website:
https://www.dgi.gouv.km/fr/direction_general.php
Tel.:
(+269) 764 41 08
Email: contact@dgi.gouv.km
|
|
13
|
Expected
duration of licensing procedure
|
Ongoing
|
|
14
|
A summary of the notification in one of the WTO
official languages
|
The General Tax Code of the
Union of the Comoros regulates the issuance of import licences for alcohol
and premium quality rice, determines the validity period, the applied tariff
and the dates of issue.
|
|
15
|
In the case of 7(b), please indicate the type of
new change(s)
|
|
(a)
|
|
Termination
|
|
(b)
|
|
Suspension
|
|
(c)
|
|
Modification
of specific details in existing
procedures:
|
|
|
Products coverage;
|
|
|
Administrative purpose;
|
|
|
Automatic or Non-automatic;
|
|
|
Duration of licensing;
|
|
|
Change the nature of quantity/value restriction
|
|
|
Eligibility of applicants
|
|
|
Contact information on eligibility;
|
|
|
Administrative body(ies) for submission of application;
|
|
|
Documentation requirements (including application form);
|
|
|
Period for Application
|
|
|
Administrative body(ies) to issue licence;
|
|
|
Processing time for issuing licence;
|
|
|
Licence fee/administrative charge;
|
|
|
Deposit/advance payment and relevant conditions;
|
|
|
Appeal regulations/procedures;
|
|
|
Validity of licence;
|
|
|
Other conditions of licence (extension, transferability, penalty of
non-use etc.);
|
|
|
Foreign exchange requirements;
|
|
|
Other:__________ (please specify).
|
|
|
|
|
|
|
16
|
Please elaborate the changes in detail (in one
of the WTO official languages)
|
|