Alcohol regulations in Comoros

Licences needed

Industrial and commercial establishment permits; not confirmed for spirits distillation

Authority

Ministère de l'Économie, de l'Industrie et des Investissements / Ministère des Finances

Documents

not confirmed

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Registered commercial importers possessing an official alcohol import license

Licences or registrations

Licence d'importation sur les boissons alcoolisées (non-automatic import licensing system under HS 2203 to 2208)

Authority

Direction Générale des Impôts / Ministère des Finances, du Budget et du Secteur Bancaire

Documents

Commercial register entry (RCCM), tax identification number (NIF), importer patent/registration, formal application to the Ministry of Finance

Fees

10,000,000 KMF per year for wholesale importers; 15,000,000 KMF per year for combined wholesale and retail importers (Code Général des Impôts, as amended by Loi de Finances 2024)

Time to obtain

not confirmed

Required: no Process: There is no independent brand or label registration system (such as US TTB COLA); imported spirits must comply with general customs declarations, sanitary inspections, and health labeling rules upon arrival…

Alcohol import is non-automatic and strictly restricted to licensed quota holders. Shipments require customs declarations (SAD) with registered customs clearing agents (commissionnaires en douane agréés), bill of lading,…

20% ad valorem (Taxe Unique d'Importation - TUI) under national tariff; bound tariff under WTO accession schedule is up to 32% for HS 2208.

Taxe Spéciale sur les Alcools (TSA / Droit d'accise) of 200% to 250% ad valorem calculated on CIF customs value plus customs duties; Taxe de Consommation (TC) of 10%; Administrative Fee (Redevance Administrative - RA) of 5%;…

Regulated under annual retail alcohol licenses (Licences des débits de boissons alcoolisées: 3,000,000 KMF for general merchants; 1,500,000 KMF for bars/restaurants). Retail sale is restricted to approved foreign-operated…

banned

Under Article 103 of the Public Health Code (Loi N° 11-001/AU as amended), packaging of alcoholic beverages must visibly carry the mandatory warning 'Dangereux pour la santé' in both French and Comorian (written in Arabic…

Strictly prohibited; Article 102 of the amended Public Health Code bans all forms of advertising and commercial sponsorship for alcoholic beverages.

No dedicated national standards of identity codified for spirits categories; relies on general international Harmonized System (HS 2208) definitions and Codex Alimentarius guidelines.

Public consumption of alcohol and public drunkenness are strictly prohibited by law nationwide (punishable by fines and imprisonment). Consumption is strictly confined to private quarters or licensed enclosed venues. Local…

August 2024: The Union of Comoros formally acceded to the World Trade Organization (WTO) as its 165th member, agreeing to bound tariff ceilings of up to 32% on alcoholic beverages and reforms to import border charges. 2024:…

The commercial market for spirits in Comoros is extremely small and restricted to luxury resorts, international hotels, and foreign expatriates. Exporters face high compounding taxes exceeding 250%, advertising prohibitions, and…

1. Assemblée de l'Union des Comores - Loi portant Loi de Finances de l'année 2024 (Art. 196 CGI, Art. 15 OMC)
2. Journal Officiel des Comores / Invest in Comoros - Tarif des Douanes des Comores (HS 2208)
3. Al-Watwan - Nouveau code de la Santé: Tabac et boissons alcoolisées (Art. 101-103)
4. UK Foreign, Commonwealth & Development Office (FCDO) - Foreign Travel Advice: Comoros (Local Laws and Customs)
5. International Monetary Fund (IMF) - Selected Issues on Comoros: Tax and Trade Reforms Post-WTO Accession (2024-2026)