./.WORLD TRADE
ORGANIZATIONG/SCM/74/Add.1
3 November 2003
(03-5842)
Committee on Subsidies
and Countervailing Measures
CONTINUATION OF EXTENSION UNDER SCM ARTICLE 27.4 OF THE
TRANSITION PERIOD FOR THE ELIMINATION OF EXPORT
SUBSIDIES PURSUANT TO THE PROCEDURES IN G/SCM/39
GUATEMALA
Exemption from Company Tax, Customs Duties and Other Import Taxes for the Production Process
of Commercial and Industrial Enterprises Operating in the Industrial and Free Trade Zone
Decision of 28 October 2003
Addendum
The Committee on Subsidies and Countervailing Measures (the “Committee”),
As directed by the Fourth Ministerial Conference, in its Decision on Implementation-Related
Issues and Concerns, (WT/MI N(01)/17, 20 November 2001);
In following the “Procedures for Extensions Under Article 27.4 for Certain Developing
Country Members” (G/SCM/39, 20 November 2001) ("the Procedures"), including paragraphs 1(d)
and 1(e) thereof;
Taking into account the request and other notified information provided by Guatemala to the
Committee1, pursuant to the Procedures, for Exemption from Company Tax, Customs Duties and
Other Import Taxes for the Production Process of Commercial and Industrial Enterprises Operating inthe Industrial and Free Trade Zone (“the programme”);
Recalling that it considered, for purposes of the decision in G/SCM/74 taken by the
Committee on 22 November 2002, Guatemala to be a developing country Member, whose share of
world merchandise export trade was not greater than 0.10 per cent and whose total Gross NationalIncome for the year 2000 as published by the World Bank was at or below US$20 billion, and who
was otherwise eligible to request an extension pursuant to Article 27.4 of the Agreement on Subsidies
and Countervailing Measures ("the SCM Agreement");
Taking note that  Guatemala confirms that the programme has not been modified since
1 January 2003 so as to make it more favourable in terms of scope, coverage and intensity of benefits
than it was on 1 September 2001;
On the basis of  the review of the notified information by the Committee pursuant to
paragraphs 1(d) and 1(e) of the Procedures to verify Guatemala's fulfilment, during the period
                                                     
1 The notified information on the basis of which this decision is taken is found in documents
G/SCM/N/74/GTM (11 December 2001), G/SCM/N/71/GTM (5 July 2001), G/ SCM/N/99/GTM (22 July 2003),
G/SCM/Q3/GTM/1 (22 February 2002) to G/SCM/Q3/GTM/10 (11 June 2002).G/SCM/74/Add.1
Page 2
reviewed by the Committee in 2003, of its obligat ions with respect to the programme under the
transparency and standstill provisions as contained in paragraphs 3 and 4 of the Procedures, in relation
to the programme as in existence on 1 September 2001;
Hereby agrees to continue, until 31 December 2004, pursuant to the Procedures, the extension
granted in G/SCM/74 of the transition period, under Article 27.2(b) of the SCM Agreement, for the
elimination of export subsidies which take the form  of full or partial exemptions from import duties
and internal taxes and which were in existence under the programme on 1 September 2001.  All terms
and conditions and other provisions of the decision in G/SCM/74 shall apply.
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