G/SCM/N/401/TPKM  
 
16 June  2023 
(23-3723) Page: 1/25 
Committee on Subsidies and Countervailing Measures  Original: English  
 
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1 OF  THE 
GATT 1994 AND ARTICLE 25 OF THE AGREEMENT ON  
SUBSIDIES AND COUNTERVAILING MEASURES  
THE SEPARATE CUSTOMS TERRITORY OF TAIWAN ,  
PENGHU , KINMEN AND MATSU 
The following communication , dated and received on 24 May 2023, is being circulated at the request 
of the delegation of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu . 
 
_______________  
 
 
I. AGRICULTURE  ................................ ................................ ................................ ........  3 
A. SUPPORT FOR RICE  ................................ ................................ ..............................  3 
B. SUPPORT  FOR DIVERSIFIED CROPS  ................................ ................................ ...... 4 
C. SUPPORT FOR SUGAR  ................................ ................................ ...........................  5 
D. INTEREST SUBSIDY  ................................ ................................ ..............................  6 
II. FISHERIES  ................................ ................................ ................................ ..............  7 
A. FISHING VESSELS BUY -BACK PROGRAMME  ................................ ...........................  7 
B. REWARD FOR CLOSING FISHERY SEASON  ................................ .............................  8 
C. FISHING VESSELS MARINE INSURANCE REWARD  ................................ .................  9 
D. PROTECTION AND INDEMNITY INSURANCE FOR FISHING VESSELS  
OPERATING IN THE MARITIME AREA SUBJECT TO THE FISHERIES  
AGREEMENT BETWEEN THE SEPARATE CUSTOMS TERRI TORY OF TAIWAN, 
PENGHU, KINMEN AND MATSU AND JAPAN  ................................ .........................  10 
E. SUBSIDY OPERATIONS FOR THE INSTALLATION OF AUTOMATIC  
IDENTIFICATION SYSTE M AND VESSEL MONITORING SYSTEM  
ON FISHING VESSELS  ................................ ................................ .........................  10 
F. SUBSIDIES FOR INSTALLATION OF SURVEILLANCE VIDEO CAMERA  
SYSTEMS ON FISHING VESSELS  ................................ ................................ .........  11 
G. SUBSIDIES FOR INFLATABLE LIFEJACKETS ON DISTANT WATER  FISHING 
VESSELS.  ................................ ................................ ................................ ............  12 
H. SUBSIDIES FOR WIRELESS NETWORK ON DISTANT WATER FISHING VESSELS  
FOR FOREIGN CREW MEMBERS  ................................ ................................ ...........  13 
III. INDUSTRY  ................................ ................................ ................................ ............  14 
A. LOANS - LOANS FOR SMALL AND MEDIUM -SIZED ENTERPRISES (SMES)  .............  14 
1. SPECIFIC AND URGENT FINANCING  AND LOANS INTENDED FOR  
RECOVERY PLANS FROM DAMAGE CAUSED BY DISASTERS  ................................ ... 14 G/SCM/N/401/TPKM  
 
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  2. MEDIUM - AND LONG -TERM LOANS FOR PRODUCT MARKETING AND  
LOANS FOR OVERSEAS INVESTMENT AND CONSTRUCTION PROJECTS  .................  15 
B. DUTY AND TAX EXEMPTIONS G RANTED TO ENTERPRISES LOCATED  
WITHIN A DESIGNATED ZONE  ................................ ................................ ............  16 
1. DUTY AND TAX EXEMPTIONS FOR HIGH -TECHNOLOGY INDUSTRIES  ....................  16 
2. DUTY AND TAX EXEMPTIONS FOR PARK ENTERPRISES  ................................ ........  17 
C. THE PREFERENTIAL LOANS PROGRAM FOR THE AEROSPACE INDUSTRY  ..............  19 
D. SUBSIDIES FOR THE ESTABLISHMENT AND OPERATION COSTS OF  
PETROLEUM FACILITIES, AND PRODUCTS CONSUMPTION COSTS IN  
THE REMOTE AREAS, ABORIGINAL AREAS AND ISOLA TED ISLAND AREAS  ..........  19 
IV. RESEARCH AND DEVELOPMENT  ................................ ................................ ............  21 
A. FUNDS GRANTED FOR DEVELOPMENT OF NEW OUTSTANDING PRODUCTS  ..........  21 
B. FUNDS GRANTED FOR PROMOTING DEVELOPMENT OF  
INDUSTRIAL TECHNOLOGY  ................................ ................................ .................  22 
C. FUND GRANTED FOR ENCOURAGING EXPLORATION AND  
DEVELOPMENT OF OIL AND NATURAL GAS RESERVES  ................................ .........  23 
D. TAX INCENTIVES FOR BIOTECH AND PHARMACEUTICAL INDUSTRY  ....................  24 
  G/SCM/N/401/TPKM  
 
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  I. AGRICULTURE  
A. SUPPORT FOR RICE  
1. Title of the subsidy programme  
Support for rice.  
2. Period covered by the notification  
2020-2021. 
3. Policy objective and/or purpose  of the subsidy  
The policy objectives are to ensure the security of the food supply by balancing supply and demand 
for rice, and to stabilize rice prices for the maintenance of farmers' income.  
4. Background and responsible authorities  
a. Laws and regulation s: Agriculture Development Act.  
 Food Administration Act.  
b. Responsible authorities:  Council of Agriculture.  
5. Form of the subsidy/to whom and how the subsidy is provided  
There are three types of rice purchase s - planned purchase, supplementary purchase and additional 
purchase. The planned purchase is made at guaranteed prices  which  are determined b y taking into 
account production costs. The prices are set at NT$ 26 per kilogram for Japonica -type rice , and NT$25 
for Indica -type rice and glutinous rice. The quantity of the planned purchase is limited 
to 2,000  kg per hectare for the first crop and 1, 500 kg for the second crop. Supplementary rice 
purchase prices are set at NT$ 23 per kilogram for Japonica -type rice , and NT$ 22 for Indica -type rice 
and glutinous rice. The quantity of the supplementary purchase is limited to 1,200 kg per hectare 
for the first crop and 800 kg for the second crop. The prices for additional purchase s are set at 
NT$21.6 per kilogram for Japo nica-type rice , and NT$ 20.6 for Indica -type rice and glutinous rice. 
The quantity of the additional purchase is limited to 3,000 kg per hectare for the first crop and 
2,400 kg per hectare for the second crop.  
Planned, supplementary and additional rice purc hases are made only for  the farmers who produce 
rice in paddy fields. Those who produce rice in the upland areas, are only eligible for supplementary 
and additional purchases. Farmers are free to decide whether they want to sell products to the 
government or not.  
6. Amount of the subsidy  
NT$1,292 million and NT$ 578 million for 2020 and 2021, respectively.  
7. Duration of the subsidy and/or any other time -limits attached to it  
The duration of the subsidy is not specified.  
8. Trade effects or related statistical data  
 Unit: 1,000 MT  
Item  Year  Production  Consumption  Import  Export  
Rice 2020 1,387.2  1,260.0  127.8  264.2  
2021 1,241.7  1,217.5  127.9  227.6  
Note:  The data in above table have converted to brown rice, and are sourced from "Food Supply and 
Utilization Yearbook" published by the Council of Agriculture.  G/SCM/N/401/TPKM  
 
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  B. SUPPORT FOR DIVERSIFIED CROPS  
1. Title of the subsidy programme  
Support for diversified crops.  
2. Period covered by the notification  
2020-2021. 
3. Policy objective and/or purpose  of the subsidy  
The policy objectives are to facilitate the adjustment of farmland utilization and to strengthen the 
farmland environmental conservation plan for sustainable use of farmland as the structure of 
agricultural production undergoes adjustment.  
4. Background  and responsible authorities  
a. Laws and regulations:  Agriculture Development Act.  
b. Responsible authorities:  Council of Agriculture.  
5. Form of the subsidy/to whom and how the subsidy is provided  
(1) Diversion payment:  
The diversion payment is granted t o those farmers  who follow the diversion programme from rice 
production to the production of diversion crops and adhere to any of the following cases : 
a. Growing rice in the base year (1994 -2003); or,  
b. Growing guaranteed price purchase crops of feed corn, sorg hum or sugarcane in the base 
year; or,  
c. Registering as set -aside or diversion under "Rice Production and Rice Field Diversion 
Projects" in the base year.  
Diversi fied crops are selected according to policy objective and domestic conditions  for such crops 
as feed corn, soybean, forage crops, wheat, sugarcane and other specialty local crops.  Diversion 
payments are made at NT$ 15,000-55,000  per hectare . 
6. Amount of the subsidy  
NT$4,471  million and NT$ 4,363 million for 2020 and 2021, respectively.  
7. Duration of the subsidy and/or any other time -limits attached to it  
The duration of the subsidy is not specified.  
8. Trade effects or related statistical data  
a. Trade effects:  
After the three stages of the rice diversion programme and the set -aside programme  had been 
implemented, the acreage planted in rice dropped  from 645,855 hectares to 224,024  hectares  for a 
decrease of 65.3%, from 1983 (the year prior to the implementation of the projects) to 2021. The 
production of rice also fell from 2.48 million tons to 1.56 million tons  for a decline of 37.1%. The 
quantity of rice purchased by the government was dropped  from 1.1 million tons to  0.36 million tons  
for a decrease of 67.3%. Measures relating to  feed corn , vegetable, forage and other miscellaneous 
crops contributed to reductions in the production of rice.  G/SCM/N/401/TPKM  
 
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  b. Related statistical data:  
Subsidy  for diversified crops in 2020 and 2021  
 Unit: NT$ 1,000 
Products  2020  2021  
Feed Corn 897,430  964,910  
Vegetables  87,220  63,630  
Forage Crops  569,140  530,510  
Other Crops  3,056,500  2,982,330  
Total 4,470,500  4,362,980  
C. SUPPORT FOR SUGAR  
1. Title of the subsidy programme  
Support for sugar.  
2. Period covered by the notification  
2021-2022. 
3. Policy objective and/or purpose  of the subsidy  
The purpose of the programme is to develop the sugar industry in cooperation with the farmers.  
4. Background and responsible authorities  
a. Laws and regulations: Regulat ion for the Sugarcane Planting Contract.  
b. Authorities: TSC 
  Ministry of Economic Affairs.  
5. Form of the subsidy/to whom and how the subsidy is provided  
(1) Guaranteed purchase:  
TSC made contracts with farmers for the purchase of sugarcane and sugar sharing. The sugarcane 
farmers obtain 55% of the sugar made from sugarcane. If the domestic selling price of sugar is 
higher than the prepaid contract price, the sugarcane farmers are paid  the domestic selling price. If 
the domestic selling price is lower than the prepaid contract price, the farmers are paid the prepaid 
contract price. The contract price is set after taking the domestic selling price and the marketing 
costs into account. It  has been frozen since 1990.  
(2) Other grants:  
The TSC provides grants to sugarcane farmers such as interest subsidy for loans for the purchase of 
inputs, insurance premium s for sugarcane farms, fees for pest and disease control, inspection fees 
for sugar brix, and others.  
6. Amount of the subsidy  
NT$75.5 million and NT$ 68.1 million for the fiscal years 2021 and 2022, respectively . 
7. Duration of the subsidy and/or any other time -limits attached to it  
The duration of the subsidy is not specified.  G/SCM/N/401/TPKM  
 
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  8. Trade effects or related statistical data  
 Unit: 1,000 MT  
Item  Year  Production  Consumption  Import  Export  
Raw Sugar  2021 53.95  552.8  583.4  0 
2022 42.02  555.3  551.4  0 
D. INTEREST SUBSIDY  
1. Title of the subsidy programme  
The policy -oriented special agricultural loan.  
2. Period covered by the notification  
2020-2021. 
3. Policy objective and/or purpose  of the subsidy  
The overall objective is to assist farmers and businesses in agricultural industries to raise the funds 
needed for them to be able to operate smoothly. This plan was devised to help them update their 
equipment, improve developmental skills and innovation, increase the added -value of their products, 
strengthen product sales , and enhance their competitiveness. In addition, the plan help s farmers 
who are affected by natural disasters to rebuild their homes and their livelihoods, thus allowing them 
to maintain their standard of living . 
4. Background and responsible authorities  
a. Laws and regulations:  Agriculture Development Act, Agriculture Finance Act,  
     Regulations of the Agricultural Development Fund . 
b. Authorities:    Council of Agriculture.  
5. Form of the subsidy  
Preferential  interest rate loans: the loan capital is provided by credit departments of farmers' 
associations and fishermen's associations or the Agricultural Bank. The source of finance for the 
interest subsid y is the Agricultural Development Fund.  
6. To whom  and how the subsidy  is provided  
a. These preferential interest rate loans are available to all farmers and fishermen, and are 
not limited to a specific industry or enterprise of agriculture.  
b. Different ceilings are set for different types of loans. Each loan application is subject to 
the given loan ceiling. The amount of loan granted is decided by the bank, based on the 
financial situation of the applicant.  
7. Amount  of the subsidy  
The amount of interest subsidy was NT$700 million and NT$944 million for the fiscal years  
2020 and 2021, respectively . 
8. Duration  of the subsidy and/or any other time -limits attached to  it 
The duration of the subsidy is not clearly specified . G/SCM/N/401/TPKM  
 
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  9. Trade effects  or related statistical data  
a. Trade effects:  
The programme is mainly used to pro mote the upgrading of the industry. Given the scope and nature 
of the programme, it is not possible to determine what, if any, trade effects may result directly from 
this programme.  
b. Related statistical data:  
Interest subsidy for loans granted in 2020 and 2021  
 Unit: NT$ 1,000 
Name of Project  2020  2021  
Loans to expand the family farm; to support land purchases by farmers  137,404  135,698  
Loans for farm machinery  126,919  146,408  
Loans for natural agricultural disasters  107,746  96,398  
Loans for accelerating rural construction  328,108  565,645  
Total 700,177  944,149  
Note:  Loans for accelerating rural construction include such items as:  
1. Loans in the agricultural food industry to provide guidance and assistance to management.  
2. Loans in the livestock and poultry industry to improve management efficiency.  
3. Loans to farmers ' management improvement and agriculture production and marketing groups.  
4. Preferential loans extended to those businesses that move into the agricultural technology park . 
II. FISHERIES  
A. FISHING VESSELS BUY -BACK PROGRAMME  
1. Title of the subsidy programme  
Fishing Vessels Buy -back Program.  
2. Period covered by the notification  
2021-2022. 
3. Policy objective and/or purpose  of the subsidy  
Due to severe overfishing worldwide, the U nited Nations (UN)  has been urgently calling on nations 
to reduce their fishing capacities. This programme seeks to alleviate pressures on the fishery 
resources and ensure their sustainability.  
4. Background and responsible authorities  
a. Laws and regulations:  
i. Directions on Buying Back and Processing Fishing Vessels and Rafts in 2019.  
ii. Directions on Buying Back and Processing Fishing Vessels and Rafts in 2020.  
iii. Not available from 2021 -2022.  
b. Authorities: Fisheries Agency, Council of Agriculture.  
5. Form of the subsidy  
Grant.  G/SCM/N/401/TPKM  
 
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  6. To whom and how the subsidy  is provided  
a. Beneficiaries: Owners of all varieties of fishing vessels with valid fishing licences, including 
recreational fishing vessels.  
b. Content:  
i. The following is the buy -back amount for fishing vessels, calculated and accumulated  
in 2019-2020:  
- NT$50,000 for each gross ton of the 1st to 5th ton;  
- NT$40,000 for each gross ton of the 6th to 10th ton;  
- NT$30,000 for each gross ton of the 11th to 20th ton;  
- NT$25,000 for each gross ton of the 21st to 50th ton;  
- NT$20,000 for each gross ton of the 51st to 100th ton;  
- NT$18,000 for each gross ton over 100 tons; with the maximum  amount for each 
eligible vessel being NT$7.9 million.  
ii. Since 2008, the buy -back of fishing rafts have been  calculated according to the length 
of raft, the pipe diameter and the power of main engine.  
7. Amount  of the subsidy  
This measure has been suspended since 2021 , therefore, the total amount  from 2021 -2022 is not 
available.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
The "Fishing Vessels Buy -back Program " has been suspended since 2021 due to funding factors. The 
subsequent years will be evaluated based on the status of funding.  
9. Trade eff ects or related statistical data  
N/A. 
B. REWARD FOR CLOSING FISHERY SEASON  
1. Title of the subsidy programme  
Reward for Closing Fishery Season.  
2. Period covered by the notification  
2021-2022.  
3. Policy objective and/or purpose  of the subsidy  
Due to the problem of overfishing globally , the UN is calling on nations to reduce their catches. This 
programme seeks to alleviate pressures on fishery resources and ensure their sustainability.  
4. Background and responsible authorities  
a. Laws and regulations:  Directions  for Voluntary Fishing Suspense.  
b. Authorities:    Fisheries Agency, Council of Agriculture.  
5. Form of the subsidy  
Grant.  G/SCM/N/401/TPKM  
 
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  6. To whom and how  the subsidy  is provided  
Any fishing vessels with valid fishing licences that comply  with the related regulations of closing  
fishery except recreational fishing charter boats.  
7. Amount  of the subsidy  
The budget for the programme totalled NT$364.87 million in 2021 and NT$356.79 million in 2022.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
The d uration of the subsidy is not clearly specified.  
9. Trade effects or related statistical data  
N/A. 
C. FISHING VESSELS MARINE INSURANCE REWARD  
1. Title of the subsidy programme  
Fishing Vessels Marine Insurance Reward.  
2. Period covered by the notification  
2021-2022.  
3. Policy objective and/or purpose  of the subsidy  
Insure fishing vessels against marine disasters.  
4. Background and responsible authorities  
a. Laws and regulations: Regulations for the Insurance Reward for Owners of Fishing Vessels.  
b. Authorities: Fisheries Agency, Council  of Agriculture.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy  is provided  
a. Beneficiaries: Owners of fishing vessels  
a. Content: The programme provides grants to cover a portion of the insurance costs for 
fishing vessels if damaged at sea.  
7. Amount  of the subsidy  
The budget for the programme totalled NT$ 39.95  million for 2021, NT$38.68 million for 2022.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
On-going since 1987.  
9. Trade effects or related statistical data  
N/A. G/SCM/N/401/TPKM  
 
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  D. PROTECTION AND INDEMNITY INSURANCE FOR FISHING VESSELS OPERATING IN 
THE MARITIME AREA SUBJECT TO THE FISHERIES AGREEMENT BETWEEN THE 
SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU AND 
JAPAN  
1. Title of the subsidy programme  
Directions on Liability Insurance Subsidies for Owners of Motor -based Fishing Vessels Proceeding to 
the Maritime Area Subject to the Fisheries Agreement between the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu and Japan . 
2. Period covered by the notification  
2021-2022.  
3. Policy objective and/or purpose  of the subsidy  
To establish the insurance system of providing subsidies for Protection and Indemnity Insurance for 
Fishing Vessels operating in the Maritime Area Subject to the Fisherie s Agreement between the 
Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu  and Japan.  
4. Background and responsible authorities  
a. Laws and regulation s: Directions on Liability Insurance Subsidies for Owners of Motor -
based Fishing Vessels Proceeding to the Maritime Area Subject to the Fisheries Agreement 
between the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu  and Japan.  
b. Authorit ies: Fisheries Agency, Council of Agriculture.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy  is provided  
Subsidies are provided for motor -based fishing vessels operating in the maritime area subject to the 
Fisheries Agreement between the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu  
and Japan . 
7. Amount  of the subsidy  
No application s were submitted in the fiscal year 2022.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
On-going since 2 May 2017.  
9. Trade effects or related statistical data  
N/A. 
E. SUBSIDY OPERATIONS FOR THE INSTALLATION OF AUTOMATIC IDENTIFICATION 
SYSTEM AND VESSEL MONITORING SYSTEM ON FISHING VESSELS  
1. Title of the subsidy programme  
Subsidy Operations for the Installation of Automatic Identification System and Vessel Monitoring 
System  on Fishing Vessels . G/SCM/N/401/TPKM  
 
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  2. Period covered by the notificat ion 
2021. 
3. Policy objective and/or purpose  of the subsidy  
This programme is to improve the safety of fishing vessel navigation and operation.  
4. Background and responsible authorities  
a. Laws and regulations:  
2019-2020: Directions for the Installation of Automatic Identification System and Vessel 
Monitoring System on Costal and Offshore Fishing Vessels . 
2021: Directions for the Subsidy for Installation of Automatic Identification System Fishing 
Vessels in 2021.  
b. Authorities: Fisheries Agency, Council of Agr iculture.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy  is provided  
The programme provides grants to cover a portion of the installation costs for Automatic 
Identification System and Vessel Monitoring System for fishing vessels.  
7. Amount  of the subs idy 
The total amount for the programme was NT$82.92 million in 2021.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
The duration of the subsidy ended in 2021.  
9. Trade effects or related statistical data  
N/A. 
F. SUBSIDIES FOR INSTALLATION OF SURVEILLANCE VIDEO CAMERA SYSTEMS ON 
FISHING VESSELS  
1. Title of the subsidy programme  
Subsidies for Installation of Surveillance Video Camera Systems on Fishing Vessels.  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpos e of the subsidy  
This programme is to document the conditions of fishing operations at high sea.  
4. Background and responsible authorities  
a. Laws and regulations: Application Guidelines for Operation and Installation of Surveillance 
Video Camera System on Fishi ng Vessels Subsidies in 2022.(Action Plan for Fisheries and 
Human Rights)  G/SCM/N/401/TPKM  
 
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  b. Authorities: Fisheries Agency, Council of Agriculture.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy  is provided  
The programme provides grants to cover a portion of the i nstallation costs of Surveillance Video 
Camera System for fishing vessels.  
7. Amount  of the subsidy  
The total amount for the programme was NT$3.66  million in 2022.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
The duration of the subsidy  is ended in 2025.  
9. Trade effects or related statistical data  
N/A. 
G. SUBSIDIES FOR INFLATABLE LIFEJACKETS ON DISTANT WATER FISHING VESSELS  
1. Title of the subsidy programme  
Subsidies for Inflatable Lifejackets  on Distant Water Fishing Vessels.  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose  of the subsidy  
Improvement of operation safety for distant water crew member.  
4. Background and responsible authorities  
a. Laws and regulation s: Application Guidelines for Fishing Vessels Inflatable Lifejacket 
Subsidies in 2022.  (Action Plan for Fisheries and Human Rights) . 
b. Authorit ies: Fisheries Agency, Council of Agriculture.  
5. Form of the subsidy  
Grant.  
6. To whom and how  the subsidy  is provided  
The programme provides grants to cover a portion of the costs for operators to purchase inflatable 
lifejacket.  
7. Amount  of the subsidy  
The total amount for the programme was NT$5.60  million in 2022.  G/SCM/N/401/TPKM  
 
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  8. Duration  of the subsidy and/or any  other time -limits attached to  it 
The duration of the subsidy is 29 July 2022 to 31 December 2026 . 
9. Trade effects or related statistical data  
N/A. 
H. SUBSIDIES FOR WIRELESS NETWORK ON DISTANT WATER FISHING VESSELS FOR 
FOREIGN CREW MEMBERS  
1. Title of the subsidy programme  
Subsidies for Wireless Network on Distant Water Fishing Vessels for Foreign Crew Members.  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose  of the subsidy  
Maintaining channels for complaint as well as the mental and physical health of distant water crew 
members.  
4. Background and responsible authorities  
a. Laws and regulation s: Directions for assist  Distant Water Fishing Vessel Operators in 
Providing Wireless Net work for Foreign Crew Members.(Action Plan for Fisheries and 
Human Rights)  
b. Authorit ies: Fisheries Agency, Council of Agriculture.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy  is provided  
The programme provides grants to distant water fisheries op erators to provide wireless networks for 
foreign crew members.  
7. Amount  of the subsidy  
No application s were submitted in the fiscal year 2022.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
The duration of the subsidy is 22 December 2022  to 25 December 2025.  
9. Trade effects or related statistical data  
N/A. G/SCM/N/401/TPKM  
 
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  III. INDUSTRY  
A. LOANS - LOANS FOR SMALL AND MEDIUM -SIZED ENTERPRISES (SMES)  
1. Specific and urgent financing and loans intended for recovery plans from damage 
caused by disasters  
1. Title of the subsidy programme  
Specific and urgent financing and loans intended for recovery plans from damage caused by  
disasters.  
2. Period covered by the notification  
2021-2022.  
3. Policy objective and/or purpose  of the subsidy  
Qualified SMEs are entitled to apply for financing and loans that are provided to help enterprises 
restructure during replacement of machinery and purchas e of new automated equipment.  
4. Background and responsible authorities  
a. Laws and regulations:  
Statute for  Development of Small and Medium -Sized Enterprises (Articles 9, 15, 17 and 18).  
Procedure s for Income -Expenditure Safeguarding and Utilization of the SME Development Fund.  
The SME Development Fund was established according to Article 9 of the Statute for D evelopment 
of Small and Medium -Sized Enterprises.  
b. Authorities: Ministry of Economic Affairs.  
5. Form of the subsidy  
Financing and loan.  
6. To whom and how the subsidy  is provided  
All enterprises which meet the "Standards for Identifying a Small and Medium -Sized Enterprise" are 
eligible to apply.  
Loan applications are approved by commercial banks. The ceiling interest rate is 1% plus a flat rate 
of the 2 -year postal fixed savings rate.  
7. Amount  of the subsidy  
No loan applications were submitted in the fiscal year 2021 -2022.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
The programmes are not subject to any fixed completion date.  
9. Trade effects or related statistical data  
Given the fact that 98% of enterprises are SMEs, it is difficult to e stimate the trade effects of these 
programmes.  G/SCM/N/401/TPKM  
 
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  2. Medium  - and long-term loans for product marketing and loans for overseas 
investment and construction projects  
1. Title of the subsidy programme  
Medium - and long -term loans for product marketing, and loans for overseas investment and 
construction projects.  
2. Period covered by the notification  
2021-2022. 
3. Policy objective and or/purpose  of the subsidy  
These programmes are implemented for the purpose of provid ing SMEs with financial assistance in 
exploring new markets for their machinery and equipment, in investing and establishing plants in 
foreign countries, and in undertaking overseas contracts for construction projects.  
4. Background and responsible authoritie s 
a. Laws and regulations:  
Statute for Development of Small and Medium -Sized Enterprises (Articles 9, 15, and  16). 
Procedure s for Income -Expenditure, Safeguarding and Utilization of the SME Development Fund.  
b. Authorities: Ministry of Economic Affairs.  
5. Form of the subsidy  
Loan.  
6. To whom and how the subsidy  is provided  
a. All enterprises which meet the "Standards for Identifying a Small and Medium -Sized 
Enterprise" are eligible for application.  
b. The approval of loan applications is performed by commercial banks. However, the capital 
needed is provided entirely by the SME Development Fund.  
7. Amount  of the subsidy  
Loaned by the SME Development Fund.  
FY 2021 -2022: NT$ 1 billion.  
8. Duration of  the subsidy and/or any other time -limits attached to  it 
The programmes are not s ubject to any fixed completion date.  
9. Trade effects or related statistical data  
Given the fact that 98% of enterprises are SMEs, it is difficult to estimate the trade effects of these 
programmes.  G/SCM/N/401/TPKM  
 
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  B. DUTY AND TAX EXEMPTIONS GRANTED TO ENTERPRISES LOCATED WITHIN  A 
DESIGNATED ZONE  
1. Duty and tax exemptions for high -technology industries  
1. Title of the subsidy programme  
Duty and tax exemptions for high -technology industries.  
2. Period covered by the notification  
Fiscal year 2021 -2022. 
3. Policy objective and/or purpose  of the subsidy  
This programme is implemented with a view to stimulating the research and innovation of industrial 
technology and to promote the development of advanced technology. The "Science Park"(the Park) 
has been established by introducing sop histicated industries and personnel with advanced 
technological backgrounds into a designated zone.  
4. Background and responsible authorities  
a. Law and regulation:  
 Act for Establishment and Administration of Science Parks  (Article  23); 
 Enforcement Rules of Ac t for Establishment and Administration of Science Parks  (Article  16).  
b. Authorities:  The Park is managed by the Science Park Bureau;  
   The policy -making body is the NSTC . 
5. Form of the subsidy  
The subsidy programme will be implemented in the form of dut ies and tax exemptions.  
6. To whom and how the subsidy  is provided  
a. Effective from 1 January 2000, the merged science -based enterprise in accordance with 
domestic Company Act or surviving or new science -based enterprises after mergers shall 
succeed the tax benefi ts originally enjoyed by the dissolving science -based enterprise 
before mergers, which are not yet terminated nor fully offset. As for succeeding the 
exemption of profit -seeking income tax as an investment incentive from the dissolving 
science -based enterp rises, the surviving science -based enterprises in the scope of science -
based industries under the merger/consolidation projects shall continue to produce the 
identical products produced or the identical services provided by the dissolving science -
based ent erprises and such tax benefits shall apply only to the portion of income derived 
from products or services independently produced or provided by the original dissolving 
science -based enterprises. If the tax is exempted in the manner of investment offset or  
deduction, such tax exemption shall apply only to the payable tax portion of the surviving 
or new science -based enterprises after mergers of the dissolving science -based 
enterprises. (Article 21).  
b. All Park enterprises are entitled to the following exempti ons: 
Customs duties, commodity tax, and business tax on imported machinery and equipment, 
raw materials, commodities, fuel, and semi -finished products . (Article 23)  
Note: "Park enterprise" refers to a science -based enterprises and the business enterprise t hat have 
been approved for establishment in the Park to provide operational, managerial, and technical 
services for science -based enterprises.  G/SCM/N/401/TPKM  
 
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  Research institutes or incubation centers may also apply for establishment and operation in the Park.  
The enterpr ises enrolled by the incubation centers shall be limited to conducting R&D activities and 
venture business and may not conduct mass production. The residency period shall last three years. 
Application for an extension shall be made before the term expires.  No enterprises shall stay beyond 
six years.  
7. Amount  of the subsidy  
2021 -2022 Business Tax Exemption for all Imports  
 Unit: NT$ million  
Year  Total Import Value  Total Amount of Business  
Tax Exemption  
2021 1,111,973  55,598  
2022 2,021,704  101,085  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
There is no time limit attached to the programme.  
9. Trade effects or related statistical data  
 Unit: NT$ million  
Year  2021  2022  
Number of approved park enterprises  
(accumulated numbers ) 919 941 
Total import value  1,111,973  2,021,704  
Total export value  2,711,243  2,784,974  
In light of the scope and nature of the se programmes, it is not yet possible to determine what, if 
any, trade effects may result.  
2. Duty and tax exemptions for park enterprises  
1. Title of the subsidy programme  
Duty and tax exemptions for park enterprises.  
2. Period covered by the notification  
Fiscal  years 2021 -2022.  
3. Policy objective and/or purpose  of the subsidy  
Technology Industrial Parks (TIPs; formerly known as Export Processing Zones) have been 
established for the purpose of promoting investment and international trade.  
4. Backgro und and responsible authorities  
a. Laws and regulations:  
 Statute for Establishment and Administration of Technology Industrial Parks (the TIP  Law), 
(Articles 1, 5 and 21).  
 Measures for the Screening of Application for Establishment of Enterprises in Technol ogy 
Industrial Parks . 
 Categories of Industr ies eligible to be established in Technology Industrial Parks . 
b. Authorities:  
 Technology Industrial Parks  are managed by the Export Processing Zone Administration.  
 The policy -making body is the Ministry of Econom ic Affairs.  G/SCM/N/401/TPKM  
 
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  The task for reviewing the eligibility of enterprises established in Technology Industrial Parks  
shall be undertaken by the Export Processing Zone Administration together with the other 
government agencies involved.  
Note: P ark enterprises inclu de industries authorized to be engaged in manufacturing, processing, 
assembly, research and development, trade, consulting, technical services, warehousing, 
transportation, loading and unloading, packing, repairs and other related businesses approved by 
the Ministry of Economic Affairs for Technology Industrial Parks . 
5. Form of the subsidy  
Duties and tax exemptions.  
6. To whom and how the subsidy  is provided  
All park enterprise industries are entitled to the following exemptions:  
a. Import duty, commodity tax and business tax on imported machinery and equipment.  
b. Import duty, commodity tax, and business tax on imported raw and consumption 
materials, fuels, semi -finished products, samples, and finished products for transhipment 
by traders and warehousing operator s. 
c. Deed tax when acquiring a new standard plant building in the Technology Industrial Parks 
or acquiring a building from the Export Processing Zone Administration.  
d. It should be noted that within five years of importation, all machinery and equipment are 
not entitled to duty and tax exemptions when shipped to leviable areas from Technology 
Industrial Parks. Moreover, products manufactured by park enterprises shall be subject to 
customs duties, commodity taxes and business taxes when they are shipped to levia ble 
areas. While customs duties would be applied on the basis of ex -factory prices minus 
value -added resulting from manufacturing or processing activities in the TIPs, other taxes 
would be based on the ex -factory price.  
7. Amount  of the subsidy  
2021 -2022 Busi ness Tax Exemption for all Imports  
Unit: NT$ million  
Year  Total Import Value  Total Amount of Business  
Tax Exemption  
2021  329,121  16,456  
2022  392,742  19,637  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
There is no time limit attached to the programme.  
9. Trade effects or related statistical data  
 Unit: NT$ million  
Year  2021  2022  
Number of approved park enterprises  
(accumulated numbers ) 715 745 
Total import value  329,121  392,742  
Total export value  466,382  594,022  
In light of the scope and nature of these programmes, it is not yet possible to determine what, if 
any, trade effects may result.  G/SCM/N/401/TPKM  
 
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  C. THE PREFERENTIAL LOANS PROGRAM FOR THE AEROSPACE INDUSTRY  
1. Title of the subsidy programme  
The Preferential Loans Program for the Aerospace Industry  
2. Period covered by the notification  
2021-2022. 
3. Policy objective and/or purpose  of the subsidy  
This program me is to enable  our aviation industry to expand its economic capa bilities  and creat e 
high-value -added businesses  with global supply chains.  
4. Background and responsible authorities  
a. Laws and regulations:  Statute for Development of Small and Medium -Sized Enterprises 
(Articles 9, 15, and 16). Procedures for Income -Expenditure, Safeguarding and  Utilization 
of the SME Development Fund.  
b. Authorities: Ministry of Economic Affairs.  
5. Form of the subsidy  
Loan. 
6. To whom and how the subsidy  is provided  
a. Companies dealing with the manufacture and maintenance of cabin interior s, 
aerodynamic -structures, engine s, avionics, and components in the aviation industry.  
b. Domestic companies approved by the Industrial Development Bureau of the Ministry of 
Economic Affairs are eligible to apply.  
7. Amount  of the subsidy  
No applications were submitted in the fiscal year 2021 -2022. 
8. Duration  of the subsidy and/or any other time -limits attached to  it 
The programme is not subject to any fixed completion date.  
9. Trade effects or related statistical data  
N/A. 
D. SUBSIDIES FOR THE ESTABLISHMENT AND OPERATION COSTS OF PETROLEUM 
FACILITIES, AND PRODUCTS CONSUMPTION COSTS IN THE REMOTE AREAS, 
ABORIGINAL AREAS AND ISOLATED ISLAND AREAS  
1. Title of the  subsidy  programme  
To subsidize the set up of petroleum facilities in re mote, aboriginal and isolated island  areas as well  
as transportation outlays, and offer price subsidies.  
2. Period covered by notification  
Fiscal  years  2021-2022. G/SCM/N/401/TPKM  
 
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  3. Policy objective  and/or purpose  of the subsidy  
The goals of the subsidy are:  
(1) to ensure a ste ady and reliable supply of transport fuels  and LPG  in these areas, and  
(2) to maintain fuel prices at levels consistent with the main island.  
4. Background and responsible authorities  
(1) Laws and regulation s: 
Petroleum Administration Act was amended on 4 June 2014. The subsidy regulation was 
promulgated on 31 October and effective on 2 November 2014 . 
(2) Authorit ies: Bureau of Energy, Ministry of Economic Affairs.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
(1) Owners  and/or operators of petroleum facilities in these areas are entitled to apply for the 
following items : 
a. Subsidy for the establishment of petroleum facilities in such areas.  
b. Subsidy for maintenance costs of petroleum facilities in such areas.  
c. Subsidy to off set the cost of shipping petroleum or LPG to such areas.  
d. Subsidy for extra personnel costs in the operation of petroleum facilities in such areas.  
(2) Subsidy to offset the cost of shipping  household LPG between remote areas, aboriginal areas 
and urban or/ and suburban areas.  
7. Amount  of the subsidy   
Statistics for specific subsidies  
Unit: NT$  thousand  
Title of Subsidy  2021 2022 
Subsidy for the establishment of petroleum facilities in such areas  0 0 
Subsidy for maintenance cost s of petroleum facilities in such areas  27,634  26,235  
Subsidy to offset the cost of shipping petroleum or LPG to such areas  146,518  160,880  
Subsidy for extra personnel costs in the operation of petroleum 
facilities in such areas  35,979  35,256  
Subsidy to offset the cost of shipping household LPG between remote 
areas, aboriginal areas and urban or/and suburban areas  58,463  61,405  
Total 268,594  283,776  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
(1) The Program me was initia lized in 2002 , but the household LPG subsidy in aboriginal  areas was 
started on 19 August 2010.  
(2) The subsidies for the remote areas, aboriginal plan areas were started on 2  November  2014.  
(3) Not subject to deadline.  G/SCM/N/401/TPKM  
 
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  9. Trade effects or related statistical data  
The Program me is based on the annual budget of the Petroleum Fund. In light of the scope and 
nature of activities that may be financially supported by these subsidies, it is not yet possible to 
determine what, if any, trade effects  may eventually result from this programme.  
IV. RESEARCH AND DEVELOPMENT  
A. FUNDS GRANTED FOR DEVELOPMENT OF NEW OUTSTANDING PRODUCTS  
1. Title of the  subsidy  programme  
a. Grants for development of new leading industries.  
b. Project for subsidizing development of major mar ket-comprehensive products.  
c. Grants for development of innovative applications and services . 
2. Period covered by the notification  
2021-2022.  
3. Policy objective and/or purpose  of the subsidy  
In order to encourage research and development of new leading products and upgrade the technical 
capability of the leading industries, the programme grants funds to private enterprises.  
In response to promoting "critical leading edge of product development  plan" and taking into 
consideration the "market applicability" and "technological competitiveness", the Industrial 
Development Bureau of the Ministry of Economic Affairs launched the new special "project for 
subsidizing development of major market -compreh ensive products"  in June 2010 and thereafter.  
To encourage the development of innovative market -oriented trading service model, and guide the 
planning of market assessment, developing the market -oriented innovative business or service 
model through the int egration of cross -cutting technology applications or services business 
processes and business model of innovation.  
4. Background and responsible authorities  
a. Laws and regulations:  
Measures for Assistance in the Development of New Leading Products were promulgated on 
26 April 1991 and were superseded by the Subsidy, Reward, and Assistance Regulations for 
Promoting Industry Innovation by the Ministry of Economic Affairs on 24 May 2018.  
b. Authorities: The Industrial Development Bureau, Ministry of Economic A ffairs.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy  is provided  
a. Any company incorporated under the Company Law with sound financial standing and 
without ever having a record of refusal or bounced cheque through a domestic bank, may 
apply for the  assistance fund relating to the development of a new leading product. The 
product should possess great market potential and its core technology should surpass the 
current level of domestic industrial technology.  G/SCM/N/401/TPKM  
 
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  b. The assistance funds granted are a total of  no more than fifty per cent (50%) of the 
amount  of the following expenses incurred exclusively for the development of new leading 
products:  
Costs incurred for full -time research personnel;  
1. Costs of consumable instruments and raw materials;  
2. Costs for use a nd maintenance of R&D equipment;  
3. Costs for technology transfer.  
4. Travel fees related to the project.  
7. Amount  of the subsidy  
a. Since the programme's inception, the cumulative amount of grants stands at 
NT$25,398,882,898 at the end of fiscal year 2022 (fiscal years 1992 -2022).  
b. For the fiscal year 2021 -2022, the amount of grants was NT$1,809,825,000 . A breakdown 
of the products involved is shown in below:  
Unit: NT$ thousand  
Name of Project (or Sector)  Grant  Amount  
Grants for development of new leading industries  155,750  
Grants for development of innovative applications and 
services  1,288,500  
Grants for industrial upgrading and transformation  365,575  
Total 1,809,825  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
There is no time -limit attached to the programme.  
9. Trade effects or related statistical data  
It is not yet possible to determine what, if any, trade effects may result from this subsidy 
programme.  
B. FUNDS GRANTED FOR PROMOTING DEVELOPMENT OF INDUSTRIAL TECHNOLOGY  
1. Title of the subsidy programme  
Technology Development Programme for Enterprise s. 
2. Period covered by the notification  
2021-2022.  
3. Policy objective and/or purpose  of the subsidy  
The programme's objective is to encourage businesses to engage in the development of 
technological innovations and applications for the purpose of reinforcing domestic enterprises' 
capabilities, especially in the field of research and development.  
4. Background and responsible authorities  
a. Laws and re gulations:  
Regulations of Subsidization for Encouraging Enterprises R&D Activities were promulgated on 
27 November 2002 and were superseded by the Subsidy, Assistance and Reward Regulations for 
Promoting Industry Innovation by the Ministry of Economic Affa irs on 24 May 2018.  
b. Authorities: Department of Industrial Technology, Ministry of Economic Affairs.  G/SCM/N/401/TPKM  
 
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  5. Form of the subsidy  
Fund assistance for advanced research and development.  
6. To whom and how the subsidy is provided  
a. Any company established according to the Company Law with sound financial standing 
and research and development department that has made significant achievements in the 
past, and which is currently staffed by competent specialists, in the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and M atsu, may apply for this fund to offset the costs 
of the following activities:  
i. Research and development of advanced technologies  that may be aptly characterized 
as vital and innovative in the long term.  
ii. Technologies research and development that enhance vertical or horizontal integration 
and drive the forming of industry chain ecosystems or clusters.  
iii. Establishment of research and development centers in the Separate Customs Territory 
of Taiwan, Penghu, Ki nmen and Matsu that create innovative technologies and services.  
iv. Development of innovative or integrative manufacturing technology by small and 
medium -sized businesses.  
 
b. The assistance funds to be granted shall not exceed 50% of the total amount of the 
following expenses:  
i. Costs incurred for full -time and/or part -time research personnel;  
ii. Costs of consumable instruments and raw materials;  
iii. Costs for use and maintenance of R&D equipment;  
iv. Costs for technology transfer; and  
v. Domestic travel expenses.  
vi. Rewards for patent application.  
7. Amount  of the subsidy  
The total amount of grants in the fiscal year 2021-2022 was NT$ 4,258,051,000 . 
8. Duration  of the subsidy and/or any other time -limits attached to  it 
There is no time -limit attached to the programme.  
9. Trade effects or related statistical data  
It is not yet possible to determine what, if any, trade effects may result from this subsidy 
programme.  
C. FUND GRANTED FOR ENCOURAGING EXPLORATION AND DEVELOPMENT OF OIL AND 
NATURAL GAS RESERVES  
1. Title of t he subsidy programme  
Fund Granted for Encouraging Exploration and Development of Oil and Natural Gas Reserves.  
2. Period covered by notification  
2021-2022. 
3. Policy objective and/or purpose  of the subsidy  
The policy objectives of the programme are to secure oil  supply and stabilize the domestic oil market.  G/SCM/N/401/TPKM  
 
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  4. Background and responsible authorities  
a. Laws and regulations: Petroleum Administration Act.  
b. Responsible authorities: Bureau of Energy, Ministry of Economic Affairs.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Companies limited by shares incorporated under the Company Law that engage in the exploration 
and development of oil and natural gas reserves are eligible for the grant.  
The grant is used only in support of the following activities:  
(i) The implementation of geological, geophysical, and/or geochemi cal surveys and research 
necessary for the exploration of oil and natural gas.  
(ii) Drilling for the exploration and/or development of oil and/or natural gas reserves.  
(iii) Any other neces sary pertinent activities that have been reviewed and approved by the 
authorities.  
The total subsidy allocated for an applicant's exploration proposal is not to exceed 50% of the budget 
in the applicant's proposal. The total subsidy allocated for an applic ant's development proposal is 
not to exceed 12% of the budget in the applicant's proposal.  
While the proposal is successful, the whole grant and annual interest shall be amortized within 
1-15 years.  
In accordance with the approved month proposal, the annua l interest rate is 3% risk plus a base 
rate from the Central Bank 's New Loans & Interest Rates by five Leading Banks.  
7. Amount  of the subsidy  
 Unit: NT$  thousand  
Year  2021 2022 
Total  11,111  52,746  
8. Duration  of the subsidy and/or any other time-limits attached to  it 
The programme was initiated in 2002. It is not subject to any fixed completion date.  
9. Trade effects or related statistical data  
Given the scope and nature of the activities that may be financially supported by th is subsidy, it is 
not yet possible to determine what, if any, trade effects may eventually result from this programme.  
D. TAX INCENTIVES FOR BIOTECH AND PHARMACEUTICAL INDUSTRY  
1. Title of the  subsidy  programme  
Tax Incentives for Biotech and Pharmaceutical Industry.  
2. Period covered by the notification  
2021-2022.  G/SCM/N/401/TPKM  
 
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  3. Policy objective and/or purpose  of the subsidy  
This programme aims to promote the development of the biotech and pharmaceutical industry.  
4. Background and responsible authorities  
a. Laws and regulations: Act for the Develo pment of Biotech and Pharmaceutical Industry.  
b. Authorities: Ministry of Economic Affairs.  
5. Form of the subsidy  
The subsidy programme will be implemented in the form of tax deduction.  
6. To whom and how the subsidy  is provided  
a. Biotech and pharmaceutical company that engages in the R&D and contract development 
and manufacture of new drugs, new dosage forms, high -risk medical devices, regenerative 
medicine, precision medicine, digital medicine, innovative technology platforms dedicated 
to biotech and pharmaceutical  industry and other strategic biotech and pharmaceutical 
products. (Article 4)  
b. A biotech and pharmaceutical company that engages in the business activities identified 
in item (a ), for a period of five years from the time it is subject to the profit -seeking 
enterprise income tax, enjoys a reduction in its profit -seeking enterprise income tax 
payable by up to twenty -five percent (25%) of the total funds invested in R&D activities . 
(Article 5)  
c. Where a biotech and pharmaceutical company has invested in brand -new machinery, 
equipment or system, for such investment amount of between NT$10 million and 
NT$1 billion spending in the same taxable year, it may select one of the following methods 
for crediting the funds so invested by it against the profit -seeking enterprise income tax 
payable in the taxable year (Article 6) : 
i. Up to five percent (5%) of the annual investment amount  may be credited against the 
profit -seeking enterprise income tax payable by it in the then current year from the 
first year the Biotech and Pharmaceutical Comp any has payable profit -seeking income 
tax. 
ii. Up to three percent (3%) of the annual investment amount  may be credited against 
the profit -seeking enterprise's income tax payable in each of the three years from the 
first year the Biotech and Pharmaceutical Com pany has payable profit -seeking income 
tax. 
7. Amount  of the subsidy  
N/A. Since the amount of deduction for income tax in 2021 has not yet been approved, and the 
amount of deduction for income tax in 2022 will be applied from Feb ruary  to May in 2023, the tota l 
amount of income tax deduction for the fiscal year 2021 -2022 is not available.  
8. Duration  of the subsidy and/or any other time -limits attached to  it 
2022-2031.  
9. Trade effects or related statistical data  
N/A. 
 
__________