./.  WORLD TRADE  
ORGANIZATION  G/SCM/68/Add.2 
16 November 2004 
 (04-4880) 
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 
 
FIJI 
 
The Income Tax Act (Film Making and Audio Visual Incentive  
Amendment Decree 2000 ) 
 
Decision of 4 November 2004 
 
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/MIN(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 Fiji to the 
Committee1, pursuant to the Procedures, for The Inco me Tax Act (Film Making and Audio Visual 
Incentive Amendment Decree 2000) (“the programme”); 
  Recalling that it considered, for purposes of the decision in G/SCM/68 taken by the 
Committee on 22 November 2002, Fiji to be a de veloping country Member, whose share of world 
merchandise export trade was not greater than 0. 10 per cent and whose total Gross National Income 
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 pursuan t to Article 27.4 of the Agreement on Subsidies and 
Countervailing Measures ("the SCM Agreement");   Taking note that  Fiji confirms that the programme has not been modified since 
1 January 2003 so as to make it more favourable in te rms of scope, coverage a nd 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 ve rify Fiji's fulfilment, during the period reviewed by 
                                                      
1 The notified information on the basis of which this decision is taken is found in documents 
G/SCM/N/74/FJI (5 March 2002), G/SCM/N/71/FJI (26 February 2002), G/SCM/N/99/FJI (7 July 2003), 
G/SCM/N/114/FJI (30 June 2004), G/SCM/Q3/FJI/1 (8 Ap ril 2002) to G/SCM/Q3/FJI/13 (22 October 2003).   G/SCM/68/Add.2 
Page 2  
 
 the Committee in 2004, of its obligations with resp ect 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 existe nce on 1 September 2001; 
  Hereby agrees to continue, until 31 December 2005, pur suant to the Procedures, the extension 
and continuation thereof granted in G/SCM/68 and Add.1 of the transition period, under 
Article 27.2(b) of the SCM Agreement, for the elimin ation of export subsidies which take the form of 
full or partial exemptions from import duties and inte rnal taxes and which were in existence under the 
programme on 1 September 2001.  All terms and c onditions and other provisions of the decision in 
G/SCM/68 and Add.1 shall apply. 
 
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