G/SCM/N/1/URY/2  
7 February  2019 
(19-0730) Page: 1/33 
Committee on Subsidies and Countervailing Measures  Original:  Spanish  
 
  
NOTIFICATION OF LAWS AND REGULATIONS UNDER  
ARTICLES 18.5 AND 32.6 OF THE AGREEMENTS  
URUGUAY  
The following communication, dated 4 February 2019, is being circulated at the request of the  
delegation of  Uruguay.  
 
_______________  
 
 
Decre e No. 395/008  
 
Regulating Article  2 of Law No. 16.671 of 13/12/994 
 
Date : 19/09/2011  
Number : 395/008  
Type of document : Decre e  
Date : 18/08/2008  
 
Regulating Article 2 of  Law 16.671 of 13/12/994  
 
Montevideo, 18 August  2008 
Having regard t o Law No. 16.671 of 13 December  1994 approving the signed agreements resulting 
from the Uruguay Round of Multilateral Trade Negotiations contained in the Final Act signed at 
Marrakesh on 15 April 1994;  
Whereas the aforesaid agreements include the "Agreement on Subsidies and Countervailing 
Measures" , establishing the procedures to be followed by Member countries of the World Trade 
Organization for the purposes of applying countervailing measures;  
Considering : (I) that the country must have an efficacious means of counteracting unfair 
trading practices involving the importation of subsidized products which are causing or threatening 
to cause injury to the domestic industry;  
(II) regulations for the effective implementation of the aforementioned 
Agreement should be adopted.  
Accordingly : 
  G/SCM/N/1/URY/2  
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  THE PRESIDENT OF THE REPUBLIC  
HEREBY DECRE ES: 
TITLE I 
SUBSIDIES  
CHAPTER I  
DEFIN ITION  
Article 1 
For the purposes of this Decree, a subsidy is deemed to exist when a benefit is granted under any 
of the following circumstances : 
(I) There is a financial con tribution by a government or a  public body (hereinafter referred to 
as "government" ) within the territory of a country, i.e. where : 
(a) a government practice involves a direct transfer of funds ( inter alia grants, loans 
and equity infusion) or potential direct transfers of funds or liabilities ( inter alia loan 
guarantees);  
(b) government revenue that is otherwise due is foregone or not collected; in 
accordance with Article XVI of the GATT 1994 and Annexes I and III of the 
WTO Agreement on Subsidies and Countervailing Measures, the exemption of an 
exported product from duties or taxes borne by the like product when destined for 
domestic consumption, or the remission of such duties or taxes in amounts not in excess 
of those which have accrued, shall not be deemed to be a subsidy ; 
(c) government provides goods or services other than general infrastructure, or 
purchases goods ; 
(d) a government provides funds to a funding mechanism, or entrusts or instructs a 
private body to carry out one or more of the type of functions illustrated in th e preceding 
subparagraphs which would normally be vested in the government and the pra ctice, 
does not significantly differ  from practices normally followed by governments ; or 
(II) There is any form of income or price support, which operates directly or ind irectly  to 
increase exports of a  product f rom, or to reduce imports of a  product into, its territory.  
CHAPTER  II 
SPECIFICITY  
Article 2  
A subsidy, as defined in Article 1, shall only be subject to the provisions on prohibited subsidies or 
actionable subsidies or countervailing measures if such a subsidy is specific in accordance with the 
provisions of this Chapter.  
Article 3  
In order to determine whether a subsidy, as defined in Article 1, is specific to an enterprise or 
industry or group of enterpris es or industries ( hereinafter  referred to as "certain enterprises" ) within 
the jurisdiction  of the granting authority, the following principles shall apply:  G/SCM/N/1/URY/2  
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  (I) A subsidy shall be deemed specific where the granting authority, or the legislation pursuant 
to which the granting authority operate s, explicitly limits access to that  subsidy to certain 
enterprises;  
(II) There shall be no specificity where the granting authority, or the legislation pursuant to 
which the granting authority operates, establishes obje ctive criteria or conditions governing 
the eligibility for, and the amount of, a subsidy, provided that the eligibility is automatic and 
that such criteria and conditions are strictly adhered to. The term "objective criteria or 
conditions" means criteria o r conditions which are neutral, which do not favour certain 
enterprises over others, and which are economic in nature and horizontal in application, such 
as number of employees or siz e of enterprise. The criteria and  conditions must be clearly 
spelled out in a law, regulation or other official document, so as to be capable to verification.  
(III) If, notwithstanding  any appearance of non -specificity resulting from  the application of 
the principles laid down  in subparagraphs (I) and (II), there are reasons to  believe that the 
subsidy may in fact be specific, the following factors shall be considered:  
(a) use of a subsidy programme by a limited number of certain enterprises;  
(b) predominant use of a subsidy programme by certain enterprises;  
(c) the granting of disproportionally  large amounts of subsidies to certain enterprises;  
and 
(d) the manner in which discretion has been exercised b y the granting authority in  the 
decision to grant a subsidy. Consideration shall be given to information on the frequency 
with w hich applications for a subsidy are refused or approved and the reasons for such 
decisions. In applying the provisions of subparagraph (III), account shall be taken of 
the extent of diversification of economic activities within the jurisdiction of the gran ting 
authority, as well as of the length of time during which the subsidy programme has 
been in operation.  
Article 4  
Subsidies that are limited to certain enterprises located within a designated geographical region 
within the jurisdiction of the granting a uthority shall be deemed  specific. The setting or changing  of 
gener ally applicable tax rates by any  levels of government entitled to do so shall not be deemed to 
be a specific subsidy.  
Article  5 
Subsidies falling under the provisions on prohibited subsidies set forth in Article  7 shall be deemed 
to be specific.  
Article 6  
Determination of specificity under the provisions of this Chapter shall be clearly substantiated by 
evidence.  G/SCM/N/1/URY/2  
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  CHAPTER III  
PROHIBITED SUBSIDIES  
Article 7  
The following are prohibited  subsidies:  
(I) Subsidies contingent, in law or in fact, whether solely or as one of several other conditions, 
upon export performance, including the illustrative list  in Annex  I of the WTO  Agreement on 
Subsidies and Countervailing Measures. The tie exist s in fact when it is demonstrated that the 
granting of a subsidy, without having been made legally contingent upon export performance, 
is in fact ti ed to actual or anticipated exportation or export earnings. The mere fact that a 
subsidy is granted to enterp rises which export shall not for that reason alone be considered 
to be an export subsidy.  
(II) Subsidies contingent, whether solely or as one of several other conditions, upon the use 
of domestic over imported goods.  
CHAPTER IV  
ACTIONABLE SUBSIDIES  
Section  I 
Adverse effects  
Article 8  
Actionable subsidies are specific subsidies within the meaning of Chapter  II, except the prohibited 
subsidies within the definition of Chapter  III, the use of which causes any of the following adverse 
effects to the interests o f the Eastern Republic of Uruguay:  
(I) injury to a domestic industry of Uruguay. The terms "injury" and "domestic industry  of 
Uruguay " are used here in the same sense as they are  used in Chapters  III and IV of Title  II; 
or 
(II) nullification or impairment of benefits accruing directly or indirectly to Uruguay under the 
GATT  1994, in particular the benefits of concessions bound under Article  II of the GATT  1994. 
The term "nullification or impairment" is used in the same sense as it is used in the relevant 
provisions of the GATT  1994, and the existence of such nullification or impairment shall be 
established in accordance with the practise of application of these provisions; or  
(III) serious prejudice to the interests of Uruguay. The term "serious prejudice" t o the interests 
of Uruguay is used in the same sense as it is used in paragraph  1 of Article  XVI of the 
GATT  1994, and includes threat of serious prejudice.  G/SCM/N/1/URY/2  
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  Section II  
Serious prejudice  
Article 9  
Serious prejudice in the sense of Article 8(III) may arise w hen the subsidy granted has one or several 
of the following effects:  
(I) it displaces or impedes the imports of a like product of Uruguay into the market of the 
subsidizing WTO Member;  
(II) it displaces or impedes the imports of a like product of Uruguay i nto the market of a 
third country;  
(III) it causes a significant price undercutting by the subsidized product as compared with the 
price of a like product of Uruguay in the same market, or significant price suppression, price 
depression or lost sales in th e same market;  
(IV) it causes an increase in the world market share of the subsidizing WTO Member in a 
particular subsidized primary product or commodity as compared to the average share it had 
during the previous period of three  years, provided this incre ase has followed a consistent 
trend over a period when subsidies have been granted, unless other multilaterally agreed 
specific rules apply to the trade in the product or commodity in question.  
Article 10  
For the purpose of Article  9(II), the displacement or impeding of exports shall include any case in 
which, subject to the provisions of Article  12, it is demonstrated that there has been a change in 
relative shares of the market to the disadvantage of the non -subsidized like product of Uruguay over 
an appr opriately representative period sufficient to demonstrate clear trends in the development of 
the market for the product concerned, which, in normal circumstances, shall be at least one  year. 
The term "change in relative shares of the market" shall include any of the following situations:  
(a) there is an increase in the market share of the subsidized product;  
(b) the market share of the subsidized product remains constant in circumstances in 
which, in the absence of the subsidy, it would have declined; or  
(c) the market share of the subsidized product declines at a slower rate than would 
have been the case in the absence of the subsidy.  
Article 11  
For the purposes of Article  9(III), price undercutting shall include any case in which such price 
undercutting ha s been demonstrated through a comparison of prices of the subsidized product with 
prices of a non -subsidized like product of Uruguay supplied to the same market. The comparison 
shall be  made at the same level of trade and for comparable periods as close as possible in time, 
due account being taken of any other factor affecting price comparability. If such a direct comparison 
is not possible, the existence of price undercutting may be dem onstrated on the basis of export unit 
values.  G/SCM/N/1/URY/2  
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  Article 12  
Displacement or impediment resulting in serious prejudice shall not arise under Article  9(I) and (II) 
where any of the following circumstances exist during the period under consideration, provided the 
circumstances are not isolated, sporadic or otherwise insignificant:  
(I) prohibition or restriction by Uruguay on exports of the like product from Uruguay;  
(II) prohibition or restriction on imports from Uruguay into a third country market;  
(III) decis ion by an importing government operating a monopoly of trade or state trading in 
the product concerned to shift, for non -commercial reasons, imports from Uruguay to another 
country or countries;  
(IV) strikes, transport disruptions or other force majeure and natural disasters substantially 
affecting production, qualities, quantities or prices of the product available for export from 
Uruguay;  
(V) existence of arrangements limiting exports from Uruguay;  
(VI) voluntary decrease in the availability for export of  the product concerned from Uruguay, 
including, inter alia, a situation where firms in Uruguay have been autonomously reallocating 
exports of this product to new markets;  
(VII) failure to conform to standards and other regulatory requirements in the import ing 
country.  
TITLE II  
COUNTERVAILING MEASURES  
CHAPTER I  
PRINCIPLES  
Article 13  
Countervailing measures may be applied to a product subject to a specific subsidy when its import  
into Uruguay is causing injury to the domestic industry of Uruguay.  
13.1. Counte rvailing measures shall be  applied for the purpose of offsetting any subsidy 
bestowed directly or indirectly by the exporting country upon the manufacture, production, export 
or transport of a product.  
13.2. The term "exporting country" shall mean the coun try of origin or export in which the 
subsidy is granted.  
13.3. Countervailing measures shall be imposed pursuant to an investigation initiated and 
conducted in accordance with the adversarial principle, ensuring the full right of defence for the 
accredited  interested parties in accordance with the provisions of this Decree.  
13.4. In accordance with Article  VI:5 of the GATT  1994, the import of a product shall not be 
subject to both anti -dumping and countervailing duties to compensate for the same situation of 
dumping or subsidization.  G/SCM/N/1/URY/2  
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  CHAPTER II  
CALCULATION OF THE AMOUNT OF A SUBSIDY  
Section I  
Calculation of the amount of a subsidy in terms of the benefit to the recipient  
Article 14  
For the purpose of the imposi tion of countervailing measures under this Decree, the amount of the 
subsidy shall be calculated with reference to subsidization per  unit of the subsidized product exported 
to Uruguay in terms of the benefit to the recipient and actually  used, the effects of w hich are verified 
during the period of investigation to determine the existence of subsidization , in conformity  with 
Article  1 and according to the following guidelines:  
(I) Government provision of equity capital shall not be considered as conferring a ben efit, 
unless the investment decision can be regarded as inconsistent with the usual investment 
practise, including for the provision of risk capital, of private investors in the territory of the 
exporting country.  
(II) A loan by the government shall not be  considered as conferring a benefit, unless there is 
a difference between the amount that the firm receiving the loan pays on the g overnment 
loan and the amount the firm would pay on a comparable commercial loan which it could 
actually obtain on the market . In this case the benefit shall be the difference between those 
two amounts.  
(III) A loan guarantee by a government shall not be considered as conferring a benefit, unless 
there is a difference between the amount that the firm receiving the guarantee pays  on a loan 
guaranteed by the government and the amount that the firm would pay on a comparable 
commercial loan absent the government guarantee. In this case the benefit shall be the 
difference between these two amounts adjusted for any difference in fees.  
(IV) The provision of goods or services or purchase of goods by a government shall not be 
considered as conferring a benefit unless the provision is made for less than adequate 
remuneration, or the purchase  is made for more than adequate remuneration. The adequacy 
of remuneration shall be determined in relation to prevailing market conditions for the good 
or service in question in the country of provision or purchase, including price, quality, 
availability, marketability, transportation and other conditions  of purchase or sale.  
Section II  
General guidelines for calculation of the amount of the subsidy  
Article 15  
The following elements may be deducted from the subsidy amount calculated:  
(I) the costs necessarily incurred in order to qualify for, or to obtain,  the subsidy;  
(II) taxes, duties or other charges levied on the export of the product to Uruguay specifically 
intended to offset the subsidy.  
Where a deduction is requested under the terms of this Article, the requests must be accompanied 
by substantiating  evidence.  G/SCM/N/1/URY/2  
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  Article 16  
Where a subsidy is not granted by reference to the quantities manufactured, produced, exported or 
transported, the amount shall be determined by allocating the value of the total subsidy, as 
appropriate, over the level of production, sales or exports of the products concerned during the 
investigation period.  
Article 17  
When the subsidy is granted for the present or future acquisition of fixed assets, the amount of the 
subsidy shall be calculated by spreading the subsidy across a period  which reflects the normal 
depreciation of such assets in the industry concerned. The amount so calculated which is attributable 
to the investigation period, including that which derives from fixed assets acquired before that 
period, shall be allocated as described in Article  16 above. Where the assets are non -depreciating, 
the subsidy shall be valued as an interest -free loan, and shall be treated in accordance with 
Article  14(II).  
Article 18  
Where a subsidy cannot be linked to the acquisition of fixed assets, the amount of the benefit 
received during the investigation period shall be attributed to th at period, and allocated as described 
in Article  16, unless special circumstances arise justifying attribution over a different period.  
Article 19  
The imple menting authority under Article  31(C) shall determine the individual amount of the subsidy 
for each accredited exporter  or producer  of the product under investigation. Where the number of 
accredited exporters, producers and importers, or types of products under investigation is so large 
as to make a determination i mpracticable, the implementing authority may limit its examination to:  
(I) a reasonable number of interested parties or products by using samples which are 
statistically valid on the basis of the information available at the time of the selection; or  
(II) the largest percentage of volume of exports from the country in question which can be 
reasonably investigated.  
19.1. Any selection of exporters, producers, importers or types of products made unde r this 
Article shall be made following consultations with accredited exporters, producers or importers and 
with their consent, provided they have supplied the information necessary to select a representative 
sample.  
19.2. Where one or more of the parties s elected in the sample fail to supply the requested 
information and such failure could affect the result of the investigation, a new sample shall be 
selected. If there is not enough time to select a new sample within the time -frame of the 
investigation, or the new parties also fail to supply  the requested information, the implementing 
authority shall make its determination  on the basis of the best information available in accordance 
with Annex  I to this decree.  
19.3. In cases where the authorities have limit ed their examination, as provided for in this 
Article, they shall determine an individual amount of subsidy for every exporter or producer not 
initially selected who submits the necessary information in time for that information to be considered 
during the  course of the investigation, except where the number of exporters or producers is so 
large that individual examination s would be unduly burdensome and would prevent completion of 
the investigation within the established time -frame. Without prejudice to th e provisions of this 
paragraph, voluntary presentations shall be accepted.  G/SCM/N/1/URY/2  
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  CHAPTER III  
DETERMINATION OF INJURY  
Article 20  
The term "injury" shall, unless otherwise specified in Article  88, be taken to mean material injury to 
a domestic industry of Uruguay,  threat of material injury to a domestic industry of Uruguay, or 
material retardation of the establishment of a domestic industry in Uruguay, and shall be interpreted 
in accordance with the provisions of this Chapter. Determination of injury shall be based  on positive 
evidence and shall include an objective examination of:  
(a) the volume of imports of the subsidized product and its effect on the prices of the 
like products in Uruguay, and  
(b) the consequent impact of these imports on the corresponding domes tic industry in 
Uruguay.  
Article 21  
The term "like product" shall be interpreted to mean a product which is identical, i.e., alike in all 
respects to the product under consideration, or in the absence of such a product, another product, 
which, although not  alike in all respects, has characteristics closely resembling those of the product 
under consideration.  
Article 22  
As regards the volume of imports of the subsidized products, the implementing authority shall 
consider whether there has been a significant increase in subsidized products, either in absolute 
terms or relative to production or consumption in Uruguay. With respect to the impact of the imports 
of subsidized products on prices, the implementing authority shall consider whether there has been 
a significant price undercutting by the subsidized products as compared with the price of the like 
product in Uruguay, or whether the effect of such imports is otherwise to depress prices to a 
significant degree or prevent price increases, which would otherwis e have occurred, to a significant 
degree. No one or several of these factors can necessarily give decisive guidance.  
Article 2 3 
Where imports of a product from more than one country are simultaneously subject to countervailing 
duty investigations, the impl ementing authority may cumulatively assess the effect s of such imports 
only if it determines that:  
(I) the amount of subsidization established in relation to the imports from each country is 
more than de minimis , and the volume of imports from each country  is not negligible as 
defined in Article 49.2 and 49.3 respectively, and  
(II) a cumulative assessment of the effects of the imports is appropriate in the light of the 
conditions of competition between imported products and the conditions of competition 
between  the imported product s and the like product from Uruguay.  
Article 24  
The examination of the impact of the subsidized imports on the Uruguayan domestic industry 
concerned shall include an evaluation of all relevant economic factors and indices having a  bearing 
on the state of the industry, including actual and potential decline in output, sales, market share, 
profits , productivity, return on investments, or utilization of capacity; factors affecting domestic 
prices; the magnitude or amount of the subsid y, actual and potential negative effects on cash flow, 
inventories, employment, wages , growth, ability to raise capital or investments and, in the case of G/SCM/N/1/URY/2  
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  agriculture, whether there has been an increase d burden on government support programmes. This 
list is not exhaustive, nor can one or several of these factors necess arily give  decisive guidance.  
Article 25  
It must be  demonstrate d that the imports of the subsidized products are , through the effects of the 
subsidies mentioned in Articles 22 and 24, causing injury to a domestic industry of Uruguay.  
25.1. The demonstration of a causal relationship between imports of subsidized products and 
injury to a domestic industry of Uruguay shall be based on an examination of all of the relevant 
evidence available to the  implementing authority.  
25.2. The implementing authority shall also examine any known factors other than the imports 
of subsidized products which at the same time are injuring the domestic industry of Uruguay in 
question, in order to avoid attributing the  injury caused by those other factors to imports of the 
subsidized products.  
25.3. Factors which may be relevant for the purposes of the previous paragraph include, 
inter alia, the volume and prices of non-subsidized  imports of the product in question, con traction 
in demand or changes in the patterns of consumption, trade restrictive practices of and competition 
between the foreign and regional producers, developments in technology and the export 
performance and productivity of the Uruguayan domestic indust ry in question.  
Article 26  
The effect of the imports of subsidized products shall be assessed in relation to Uruguay's domestic 
production of the like product when available data permit the separate identification of that 
production on the basis of such cr iteria as the production process,  and producers ' sales and profits. 
If such separate identification of that production is not possible, th e effect of the importation of the  
subsidized product s shall be assessed by the examination of the production of the n arrowest group 
or range of products which includes the like product  and for which the necessary information can be 
provided.  
Article 27  
A determination of a threat of material injury shall be based on facts and not merely on allegation, 
conjecture or remot e possibility. The change in circumstances which would create a situation in 
which the subsidy would cause injury must be clearly foreseeable and imminent.  
27.1. In making a determination regarding the existence of a threat of material injury, the 
followin g factors, inter alia , shall be considered:  
(a) the nature of the subsidy or subsidies in question and the trade effects likely to arise 
therefrom;  
(b) a significant rate of increase of imports of the subsidized product into the domestic 
market of Uruguay indicating the likelihood of substantially increased importation;  
(c) sufficient freely disposable, or an imminent, substantial increase in , capacity of the 
exporter indicating the likelihood of substantially increased subsidized exports to 
Uruguay's domes tic market, taking into account the availability of other export markets 
to absorb any additional exports;  
(d) whether imports are entering at prices that will have a significant depressing or 
supressing effect on domestic prices, and would likely increase  demand for further 
imports; and  
(e) inventories of the product being investigated.  G/SCM/N/1/URY/2  
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  27.2. None of these factors by itself can necessarily give decisive guidance, but the totality of 
the factors considered must lead to the conclusion that further subsidized  exports are imminent and 
that, unless protective action is taken, material injury would occur.  
Article 28  
In accordance with Uruguay's commitments under the WTO Agreement on Subsidies and 
Countervailing Measures, in cases where  imports of subsidized produ cts threaten to cause  material 
injury, the application of countervailing measures shall be considered and decided with special care.  
CHAPTER IV  
DOMESTIC INDUSTRY OF URUGUAY  
Article 29  
The term "domestic industry of Uruguay" shall be interpreted as referrin g to the domestic producers 
as a whole of the like products or to those of them whose collective output of the products constitutes 
a major proportion of the total production of those products in Uruguay, except that:  
(I) when producers are related to the exporters or importers or are themselves importers of 
the allegedly subsidized product or a lik e product from other countries, the term 
"domestic  industry of Uruguay" may be interpreted as referring to the rest of the producers.  
(II) in exceptional circums tances the national territory may, for the production in question 
and in conformity with paragraph 4, be divided into two or more competitive markets and the 
producers within each market may be regarded as a separate domestic industry of Uruguay.  
29.1. For  the purposes of subparagraph  (I) above, producers shall be deemed to be related 
to exporters or importers only if:  
(a) one of them directly or indirectly controls the other;  
(b) both of them are directly or indirectly controlled by a third person; or  
(c) together they directly or indirectly control a third person.  
29.2. The cases set out above shall only be considered if there are grounds for believing or 
suspecting that the effect of the relationship is such as to cause the producer concerned to behave 
differently from non-related  producers.  
29.3. One shall be deemed to control another when the former is legally or operationally in a 
position to exercise restraint or direction over the latter.  
29.4. For the purposes of subparagraph  (II) above, the producer s within each market may be 
regarded as a separate industry if:  
(a) the producers within such market sell all or almost all of their production of the 
product in question in that market, and  
(b) the demand in that market is not to any substantial degree su pplied by producers 
of the product in question located elsewhere in the national territory.  
29.5. In the circumstances described in subparagraph  (II) above, injury may be found to exist 
even where a major portion of the total domestic industry of Uruguay f or the like product is not 
injured, provided there is a concentration of subsidized imports into such an isolated market and G/SCM/N/1/URY/2  
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  provided further that the subsidized imports are causing injury to the producers of all or almost all 
of the production within such  market.  
Article 30  
When the term "a domestic industry of Uruguay" has been interpreted as referring to the producers 
in a certain area, i.e. a market as defined  in subparagraph  (II) and paragraph  4 of Article  29 above, 
countervailing duties shall be levie d only on the products in question destined for that area.  
CHAPTER V  
INVESTIGATION PROCEDURE  
Section  I 
Competent bodies  
Article  31 
The following bodies shall be responsible for th e implementation of this Decree : 
(a) The Executive , which, in collaboration with the Ministry of Economy and Finance, 
the Ministry of External Relations, the Ministry of Industry, Energy and Mining , and the 
Ministry of Livestock, Agriculture and Fisheries , shall issue resolutions concerning 
provisional measures and definitive coun tervailing duties and the review or extension 
of the latter . 
(b) The Ministry  of Economy and Finance, the Ministry of External Relations, the Ministry 
of Industry, Energy and Mining,  and the Ministry of Livestock, Agriculture and Fisheries , 
which shall issue the corresponding interministerial resolutions relating to the initiation 
of an investigation, the termination of an investigation at the request of the applicant, 
the acceptance or rejection of undertakings, the initiation of proceedings for the review  
and extension of countervailing  duties or undertakings , and the suspension and 
termination of proceedings without the application of countervailing  duties.  
(c) The Agricultural Planning and Policy Office (OPYPA) of the Ministry of Livestock, 
Agriculture a nd Fisheries , or the National Industry Directorate (DNI) of the Minist ry of 
Industry, Energy and Mining , depending on the nature of the product being investigated, 
which , as the implementing authority , shall conduct proceedings under this Decree, 
giving the opinions  appropriate to each case , and keep the Advisory Committee 
established under Article  32 informed of all aspects relating to the investigation . 
Where  the opinions relate to the aspects mentioned under (a) and (b) above, the proceedings shall 
immediately be referred to the above -mentioned Advisory Committee est ablished under Article 3 of 
Decree No. 142/996  of 23 April 1996 , the responsibilities of which are broadened  under Article 32 
below . 
Article  32 
The Advisory Committee established under Artic le 3 of Decree No.  142/996 of  23 April 1996 shall 
have, in addition to the responsibilities originally provided for in that instrument, the task of offering 
the Executive and, where appropriate, the M inistries referred to  in the Article  above,  mandatory 
prior advice on the various aspects of the present Decree that are subject to a resolution . G/SCM/N/1/URY/2  
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  Section  II 
Application for an investigation  
Article  33 
Except in the case  provided for in Article 42 , an investigation to determine the existence, degree 
and effect of any alleged subsidy shall be initiated upon a written application by or on behalf of a 
domestic industry  of Uruguay to the Agricultural Planning and Policy Office (OPYPA)  of the Ministry 
of Livestock, Agriculture and Fisheries , or to the National Industry Directorate (DNI) of the Minist ry 
of Industry, Energy and Mining , depending on the nature of the product subject to investigation . 
Article  34 
The application shall be submitted in accordan ce with the requirements established by the 
implementing authority and shall include  sufficient evidence of the existence of : 
(I) a sub sidy and, if possible, its amount;  
(II) injury within the meaning of the provisions of  Chapter III of this Title; and  
(III) a causal link between imports of the allegedly subsidized products and the alleged injury . 
34.1. Simple assertion, unsubstantiated by relevant evidence, shall not  be considered 
sufficient to meet the requirements of this Article . 
34.2. The application  shall contain  the following information : 
(a) The identity , single tax payer id entification number (RUT ) and domicile of the 
applicant and the address for notifica tions in the city of Montevideo , and a description 
of the volume and value of its domestic pr oduction of the like product . Where an 
application is made on behalf of a domestic industry , it shall identify the industry on 
behalf of which the application is made through a list detailing the enterprises or 
associations of enterprises represented and t he volume and value of production of the 
like product corresponding to each of them, and a list of all known domestic producers 
or associations of domestic producers of the like product detailing, to the extent 
possible, the volume and value of production of the like product corresponding to such 
producers.  
(b) A complete description of the applicant's like product . 
(c) A complete description of the allegedly subsidized product, the count ry or countries 
of origin and  export in question, the identity of each known exporter or foreign producer 
and a list of known persons im porting the product in question . 
(d) Evidence with regard to the existence, amount and nature of the subsidy in question . 
(e) Evidence that the alleged injury to a domestic industry of Uruguay is caused by 
imports of the allegedly subsidized products  throu gh the effects of the subsidies. T his 
evidence includes information on the evolution of the volume of the allegedly subsidized 
imports, the effect of  these imports on prices of the like product in the Uruguayan 
market and the consequent impact of the imports on the domestic industry  of Uruguay 
in question , as demonstrated by relevant factors and indices having a b earing on the 
state of this  domestic in dustry, such as those listed in Article s 22 and  24. 
34.3. If the application contains any confidential informatio n, the provisions of Article 58  shall 
apply.  G/SCM/N/1/URY/2  
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  34.4. The information described in paragraph 34.2 is not exhaustive, and the implementing 
authorit y may request other information . 
Section  III 
Admissibility  
Article  35 
The implementing authority shall examine whether the application is formally in order , and the 
representativeness of the applicant, with a view to determining the admissibility of the application . 
To this end, it may seek any advice it deems relevant . 
35.1. The implementing authority shall have twenty ( 20) days in which to decide whether the 
application has been properly documented or is inadmissible.  The application will be properly 
documented when al l the requirements of Article 34  are satisfied and the facts set out in the 
application have been checked and verified by preliminary examination.  
35.2. The implementing authority may, once only, request additional information from the 
applicant, indicating a time -limit for its submission . 
35.3. If additional information has been requested, the implementing authority shall have 
twenty ( 20) days from the date of its submission in which to decide whether the application has 
been properly documented or is to be considered definitively  inadmissible . 
35.4. Within the time -frames set out above, the implementing authority shall examine the 
representativeness of the applicant in accordance with  Article 36.1 and 36.2. In order to verify 
representativeness, the implementing authority may consult other information sources . 
35.5. The applicant shall be informed about the admissibility of the application . 
Article  36 
An application  shall not be accept ed unless the implementing authority has  verified , on the basis of 
an examination of the degree of support for, or opposition to, the application expressed by domestic 
producers of the like product, that the application has been made by or on behalf of a domestic 
industry of Uruguay . 
36.1. The application shall be considered to have been made "by or on behalf of a domestic 
industry  of Uruguay " if it is supported by those domestic producers whose collective output 
constitutes more than 50 per cent (50%) of the total production of the like product produced by that 
portion of the domestic industry of Uruguay concerned that has expressed  either support for o r 
opposition to the application . 
36.2. No investigation shall be initiated when domestic producers expres sly supporting the 
application account for less than 25 per cent (25%) of total production of the like product produced 
by the domestic industry of Uruguay concerned . 
36.3. In the case of a fragmented industry  involving an exceptionally large number of 
producers, the implementing authority  may determine support and opposition by using statisti cally 
valid sampling techniques . 
Article  37 
After an application has been accepted and before the investigation is initiated, the governments of 
the countries concerne d shall be notified with a view to holding consultations under Chapter VII of 
this Title. For the purposes of this Decree, "government of the countries concerned " shall be taken 
to mean those that are or may be involved in the investigation. Involved count ries shall be G/SCM/N/1/URY/2  
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  considered those the products of which are or may be subject to an investigation or the governments 
of which grant the subsidy . 
Section  IV 
Initiation  
Article  38 
Once the application has been accepted , the implementing authority shall examine the accuracy and 
adequacy of the evidence provided concerning the existence of a subsidy, injury and a causal link , 
in order to determine whether such evidence is sufficient to justify the initiation of an investigation.  
For the purposes of this Article, t he implementing authority may examine other sources of 
information and request additional information from the applicant , without prejudice to the possibility 
of seeking any advice it deems appropriate . 
Article  39 
The implementing authority shall decide on  the appropriateness of initiating an investigation within 
thirty ( 30) days of ruling on whether the application has been properly documented, referring the 
proceedings immediately to the Advisory Committee mentioned in Article 32. 
Article  40 
The affirmati ve or negative interministerial resolution  concerning the initiation of an investigation 
shall be issued within thirty ( 30) days of the decision  of the implementing authority referred to in 
Article 39 above . 
40.1. The interministerial resolution  ordering the initiation of an investigation shall be 
published in the Official Journal  and notified to the governments of the countries the products of 
which are to be investigated, and  to known  interested parties . Other parties which consider 
themselves to have an interest shall have twenty ( 20) days from the publication of the resoluti on 
ordering the initiation of the  investigation to request recognition as such from the implementing 
authority  and to show that they satisfy the conditions laid down in Article 43. 
40.2. An interministerial  resolution not giving rise to  the initiation of an investigation shall be 
notified to the applicant and to the governments of the countries concerned, and the proceedings 
shall be terminated.  
40.3. An investigation shall not be initiated unless the implementing authority has determined 
that there is sufficient evidence of  the existence of a subsidy and injury, and a causal link  between 
them. 
Article  41 
Unless the decision to initiate an investigation has been taken, the existence of an application for 
the initiation of an investigation shall not be disclosed, except as provided for in Article 37 . 
Article  42 
If, in special circumstances, a decision is made to initiate an investig ation without having received 
an application  from or on behalf of a domestic industry of Uruguay, the investigation shall only 
proceed where  there is sufficient evidence of the existence of a subsidy, injury and causal link to 
justify its initiation . G/SCM/N/1/URY/2  
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  Article  43 
The following shall be considered inte rested parties : 
(I) domestic producers of the like product in Uruguay and the entities that represent them ; 
(II) importers or consignees of the product subject to investigation and the entities that 
represent them ; 
(III) exporters or foreign producers of t he product subject to  investigation and the entities 
that represent them ; and  
(IV) other domestic or foreign parties that the implementing authority considers  as having an 
interest in the investigation . 
Article  44 
The implementing authority  shall provide opportunities for producer users  of the product under 
investigation, and for representative consumer organizations in cases where the product is 
commonly sold at the retail level, to provide information which  is relevant to the investigation 
regarding subs idization, injury and causality . 
Section  V 
Investigations  
Article  45 
The evidence of both subsidy and injury shall be considered simultaneously : 
(I) in the decision whether or not to initiate an investigation ; and 
(II) thereafter, during the course of the investigation, starting on a date not later than the 
earliest date on which , in accordance with this Decree,  provisional measures may be applied . 
Article  46 
The period of investigation for the amount of the subsidy shall include at least the twelve (12) 
previous months as close as possible to the date of initiation of the investigation; under exceptional 
circumstances, this period may be less than twelve (12) months but never less than six (6) months.  
Article  47 
The period of investigation for the existence of injury shall be sufficiently representative and not less 
than three years, in order to allow for the analysis provided for in Chapter III of this Title, except 
for in duly substantiated circumstances that, in the view of the implementing a uthority, justify 
consideration of a shorter period . 
Article  48 
In cases where products are not imported directly from the exporting country , but are exported to 
Uruguay  from an intermediate country, the se provisions shall be fully applicable and the trans action 
or transactions shall, for these purposes , be regarded as having taken place between the exporting 
country and Uruguay . G/SCM/N/1/URY/2  
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  Article  49 
The investigation shall be promptly terminated without any measure being applied, where there is 
insufficient evidence  of subsidization or of injury  or of a causal link  to justify proceeding with the 
case. 
49.1. The investigation shall also be promptly terminated without any measure being applied, 
where the implementing authority determines that the amount of the subsidy is de minimis  or that 
the volume of the actual or potential imports of the subsidized product, or the injury, is negligible . 
49.2. The amount of the subsidy shall be considered de minimis  where it is less than 
one per cent (1%) ad valorem , except as provided for  in Article 27 of the WTO Agreement on 
Subsidies and Countervailing Measures, where appropriate . 
49.3. The volume of subsidized imports shall be considered negligible  if it is determined that 
imports from a particular country account for less t han three per cent ( 3%) of imports of the like 
product in  Uruguay , unless countries that individually account for less than three per cent (3%) of 
imports of the like product in  Uruguay  collectively account for more than seven per cent (7%) of 
such imports , except as provided for  in Article 27 of the WTO Agreement on Subsidies and 
Countervailing Measures, where appropriate . 
Article  50 
Should the applicant request that the proceedings  be terminated , the investigation may be closed 
without any measure being a pplied . 
Article  51 
Where a decision is made to close the investigation without any measure being applied, in 
accordance with Article 49 or Article 50, as appropriate , the act providing for this shall be published 
under the terms set out in Article 105. This act shall be notified to the governments of the countries 
concerned and to accredited interested parties. Where it is decided to refuse the applicant's request 
for the term ination of the investigation, only the applicant shall be notified . 
Article  52 
An investigation shall not hinder customs clearance procedures . 
Article  53 
Investigations shall, e xcept in special circumstances, be concluded within one year, and in no case 
more than eighteen (18) months, after their initiation date . 
CHAPTER  VI 
EVIDENCE  
Article  54 
In an investigation, t he governments of the countries concerned and the interested parties shall be 
given notice of the information required by the implementing autho rity and ample opportunity to 
present in writing all evidence which they consider relevant in respect of the investigation in 
question.  
54.1. The governments of the countries concerned and interested parties  receiving 
questionnaires used in a countervailing measure  investigation shall be given at least thirty ( 30) days 
to reply from the date of receipt . Questionnaires shall be considered to have been received G/SCM/N/1/URY/2  
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  seven  (7) days after the date on which they were dispatched to the addressee or transmitted to the 
competent diplomatic representative of the exporting country . An extension of thirty ( 30) days may 
be granted, taking into account the time -limits of the investigation,  and provided that due cause is 
shown for the extension request . 
54.2. Subject to the requirement to protect confidential information, any evidence submitted  
shall promptly be made available to the governments of the countries concerned and to accredited 
interested parties . 
54.3. Once the investigation has been initiated , the implementing authority  shall provide to 
known exporters and to the governments of the countries concerned, the full text of the application 
submitted in accordance with Article 3 4, which shall also be made available to other accredited 
interested parties upon request.  Where the number of known exporters is very high, the full text of 
the application  to be circulated among exporters shall only be provided to the authorities of the 
exporting  country  or to the corresponding representative entity. Due regard shall be given to the 
requirement for the protection of confidential information, as provided for in Article  58. For the 
purposes of the paragraph  above , the applicant shall have five (5) days from the date of notification 
of the resolution ordering the initiation of an investigation to submit copies of the application or, 
failing that, non -confidential summaries in accordance with the provision s of Article 58, 
as appropriate . 
Article  55 
Any decision or determination shall be based only on information and arguments  that are in the 
record and that have been made available to the governments of the countries concerned and to 
accredited interested parties, account having been given to the need to protect confidential 
information . 
Article  56 
During an investigation, the governments of the countries concerned and accredited interested 
parties shall have ample opportunity to defend their interests . To this end, until the closure of the 
period for t he submission of evidence , the investigating body shall facilitate  hearings with the 
governments of the parties concerned and accredited interested parties with adverse interests, so 
that opposing views may be presented and rebuttal arguments offered.  When  holding hearings , 
account shall be taken of the need to maintain the confidentiality of information . No party shall be 
obliged to attend a hearing and its absence shall not be detrimental to its interests . 
56.1. Requests for hearings shall contain details  of the specific issues to be addressed and the 
respective arguments pertaining thereto . 
56.2. The governments of the countries concerned and accredited interested parties  shall be 
given thirty (30) days advance notice of a hearing and of the issues to be addressed on that occasion . 
56.3. The governments of the countries concerned and any interested parties  shall provide 
notice, at least five (5) days before the hearing, of the representatives that are to attend and, at 
least ten (10) days before the hearin g, provide the implementing authority with the written 
arguments to be presented . The governments of the countries concerned and accredited interested 
parties may, upon justification, present other information orally . 
56.4. The implementing authority shall  take into account information presented orally in 
accordance with the paragraph above, only if it is reproduced in writing and submitted for 
incorporation in the proceedings within ten (10) days following the hearing . 
56.5. The holding of hearings shall n ot prevent the adoption o f provisional or final measures . G/SCM/N/1/URY/2  
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  Article  57 
Whenever practicable , the implementing authority  shall provide timely opportunities for the 
governments of the countries concerned and accredited interested partie s to see all information  used 
in the investigation that is not confid ential as defined in Article 58. The implementing authority shall 
also provide opportunities for the governments of the countries concerned and accredited interested 
parties to prepare and present their cases an d presentations  on the basis of this information.  
Article  58 
Any information which is by nature confidential , or which is provided on a confidential basis by 
parties to an investigation shall, upon good cause shown, be treated as such . Such information sha ll 
not be disclosed without specific permis sion of the party submitting it . 
58.1. The governments of the  countries concerned and accredited interested parties providing 
confidential information shall furnish non -confidential summaries thereof.  These summar ies shall be 
in sufficient detail to permit a reasonable understanding of the substance of the information 
submitted in confidence.  In exceptional circumstances, the governments of the countries concerned 
and accredited interested parties may argue  that su ch informatio n is not susceptible of summary. 
In this case, a statement of the reasons wh y summarization is not possible shall be provided . 
58.2. Where a non -confidential summary  permitting  a reasonable understanding of the 
confidential information is not submitted, or no justification is given for not being able to provide 
such a summary, the implementing authority shall disregard the information and make it available 
to whoever submitted it , unless it can be demonstrated in a satisfactory manner and  from 
appropriate sources that the in formation is correct . 
58.3. If the implementing authority finds that a request for confidential treatment is not 
warranted, and if the supplier of the information is either unwilling to make the information public  
or to authorize its disclosure in a  generalized or summary form, the implementing authority may 
disregard such information , in which case it shall make it available to whoever submitted it, unless 
it can be demonstrated in a satisfactory manner  from appropriate  sources that the information is 
correct.  
Article  59 
Except in the circumstances  provided for in Article  61, the implementing  authority shall , during the 
course of an investigation , satisfy itself as to the accuracy of the information supplied by the 
gover nments of the countries concerned and by interested parties upon which its findings are based . 
Article  60 
In order to verify information provided or to obtain more detailed information , the implementing 
authority  may carry out : 
(I) Investigations in other countries ' territory  as required, provided it notifies  the government 
of the country concerned in advance  and unless the lat ter objects to the investigation . 
(II) Investigations in accredited enterprises located in the territory of another country, 
provide d that it obtains their agreement and notifies the representatives of the gover nment 
of the country concerned and unless the latter objects to the investigation . 
(III) Investigations in accredited enterprises located in Uruguayan territory, provided that  it 
obtains their agreement  in advance . 
60.1 For the purposes of the provisions of paragraphs (I) and (II), the procedure followed 
shall be that set out in Annex VI of the WTO Agreement on Subsidies and Countervailing Measures ; 
and G/SCM/N/1/URY/2  
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  60.2 Subject to the requir ement to protect confidential information, the investigating authority  
shall make the results of any such investigations available, or shall provide disclosure  thereof, 
pursuant to Article 62 , to the enterprises  to which they pertain and may also make such  results 
available to other accredited interested parties . 
Article  61 
In cases in which the government of a country concerned or any interested party refuses access to, 
or otherwise does not provide, necessary information within the established  time-frames  or impedes 
the investigation, preliminary and final determinations, affirmative or negative, may be made using 
the best information available, a fact that shall be brought to the attention of the respondent  when 
the request for information  is made.  
Articl e 62 
The implementing authority shall, b efore the final determination  is made , convene a hearing at which 
it shall inform the governments of all the countries concerned and all accredited interested parties 
of the essential facts under consideration up until the close of the period for the submission of 
evidence , which form the basis for the decision whether to apply countervailing duties , allowing them 
fifteen ( 15) days to defend their interests . 
62.1. The essential facts referred to above shall be summari zed and made available to the 
governments of the countries  concerned and to accredited interested parties . 
62.2. The governments of the countries concerned and accredited interested parties shall be 
notified of the close of the period for the submission of  evidence  and of the deadline for presenting 
their closing arguments . 
62.3. Once the deadline  for presenting closing arguments has expired, the inquiry stage of 
the investigation  shall be concluded and s ubsequent statements shall not be taken into 
consideration . 
Article  63 
The implementing authority  shall take account of any difficulties experienced by interested parties, 
in particular small companies , in suppl ying information requested, and shall provide them with any 
assistance  practicable . 
Articl e 64 
The inquiry stage of the investigation  shall be completed at least  ninety (90) days before the expiry  
of the maximum time -limits specified in Article 53 . 
Article  65 
The implementing authority shall make its determination regarding  the various aspects under 
investigation and the appropriateness of applying  countervailing  duties within thirty ( 30) days from  
the date of completion of the inquiry stage of the investigation . 
Article  66 
The procedures set out above shall not prevent the implementing authority from proceeding 
expeditiously with regard  to initiating an investigation or reaching preliminary or final 
determinations, whether affirmative or negative,  or from applying provisional countervailing 
measures or countervai ling duties , in accordance with this Decree . 
 G/SCM/N/1/URY/2  
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  CHAPTER  VII 
CONSULTATIONS  
Article  67 
Once an application under Section II of Chapter V of this Title has been  accepted, and before the 
initiation of an  investigation, the governments of the countries  concerned shall be invited for 
consultations with the aim of clarifying the situation as to the matters referred to in Article 34 and 
arrivin g at an agreed solution . 
The governments of the countries concerned shall be informed of the time -limit for the holding of 
consultations and the time -limit for formally expressing their interest in holding such consultations . 
Article  68 
Furthermore, throughout the period of investigation, the governments of the countries concerned  
shall be afforded the opportunity to continue co nsultations, with a view to clarifying the factual 
situation and arrivin g at an agreed solution . 
Article  69 
Without prejudice to the obligation to afford reasonable opportunity for consultation,  the provisions 
regarding consultations shall not prevent the implementing authority from proceeding expeditiously 
with regard t o initiating the investigation or reaching preliminary or final determinations, wheth er 
affirmative or negative, or  from applying provisional countervailing measures or countervailing 
measur es, in accordance with this Decree . 
Article  70 
Where there is intention to initiate an  investigation or where an investigation is being conducted, 
the governments of the countries concerned shall be granted access , upon request,  to 
non-confidential evidence, includ ing the non -confidential summaries  of confidential data being used 
for initiating o r conducting the investigation . 
CHAPTER  VIII 
PROVISIONAL COUNTERVAILING MEASURES  
Article  71 
Provisional countervailing measures shall be applied only if : 
(I) an investigation has been initiated in accordance with the provisions of Chapter V of this 
Title and the governments of the countries concerned and interested parties have been given 
adequate opportunities to submi t information and make comments;  
(II) a preliminary affirmative determination has been made that a subsidy exists and that 
there is injury to a domestic industry of Uruguay caused by imports of subsidized products ; 
and 
(III) such measures are considered necessary to prevent injury being caused during the  
investigation . 
71.1. The implementing authority shall, where appropriate, give its opinion concerning the 
appropriateness of applying provisional measures and their amount, immediately referring the 
proceedings to the Advisory Committee referred  to in Article 32. G/SCM/N/1/URY/2  
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  71.2. The resolution of the Executive ordering the application of provisional measures shall be 
notified to the governments of the countries concerned and to interested parties participating in the 
investigation and pu blished in the Offi cial Journal . 
Article  72 
Provisional countervailing measures may take the form of provisional countervailing duties or, 
preferably, a security consisting of a cash  deposit in the Banco de la Repú blica Oriental del Uruguay, 
in the joint name of the latter a nd the Ministry of Economy and Finance, or of a bank guarantee in 
favour of the aforementioned Ministry, for a sum equal to the provisionally estimated amount of the 
countervailing  duty, which may not be greater than the provisionally estimated amount of the 
subsidy.  
72.1. Provisional c ountervailing duties shall be calculated in the form of ad valorem  or specific 
duties , either fixed or variable, or a combination of both . Ad valorem  duties shall be applied on the 
customs value of the goods , determined on the basis of the relevant legislation . Specific duties shall 
be fixed in United States dollars and converted into national currency, in accordance with the 
relevant legislation . 
72.2. Customs clearance of goods subject to provisional countervailing duties  shall depend on 
the payment of the duties or on the provision of the securities referred to in this Article, 
as appropriate . 
Article  73 
Provisional countervailing measures  shall not be applied sooner than sixty (60) days from the date 
of initiation of the investigation . 
Article  74 
The duration  of provisional countervailing  measures shall be limited to a period not exceeding 
four (4) months . 
Article  75 
Provisional countervailing measures shall be applied in accordance with the relevant provisions  of 
Chapter X of this Title . 
CHAPTER  IX 
UNDERTAKINGS  
Article  76 
The Ministries referred to in Article 31 (b) may, by joint resolution , suspend or terminate proceedings  
without the imposition of provisional countervailing measures or countervailing duties upon receipt 
of satisfactory vol untary undertakings under which : 
(I) the government of the country  concerned agrees to eliminate or limit the subsidy or take 
other measures concerning its effects; or  
(II) the exporter agrees to revise the prices of its exports to Urugu ay, provided that there is 
satisfaction  that this undertaking will eliminate the injurious effect of the subsidy . 
76.1. A government or exporter willing to enter into an undertaking shall communicate the 
terms thereof to the implementing authority . G/SCM/N/1/URY/2  
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  76.2. Price increases under such undertakings shall not be higher than necessary to elim inate 
the amount of the subsidy . Price increases may be less than the amount of the subsidy if such 
increases would be adequate to remove the injury to the domestic industry o f Uruguay concerned . 
76.3. The implementing authority shall make its determination with respect to the 
acceptability of the undertaking . Where the implementing authority considers that the proposed  
undertaking would be ineffective, it shall provide the rea sons that led it to consider the acceptance 
of the undertaking inappropriate, and shall give the government of the country concerned or the 
exporter an oppor tunity to make comments thereon . 
Once the implementing authority has complied with the provisions o f above paragraph , it shall 
immediately refer the proceedings  to the Advisory Committee  referred to in Article 32.  
76.4. The interministerial resolution accepting the undertaking and containing the decision to 
continue or suspend the proceeding s or, on the  contrary , rejecting the undertaking,  shall be notified 
to the governments of the countries concerned and to interested parties appearing  in the 
investigation and pu blished in the Official Journal . 
Article  77 
Undertakings shall not be sought or accepted un less a preliminary affirmative determination of 
subsidization and injury caused by such subsidization has been made and, in case of undertakings 
from exporters, the consent of the government of the exporting country has been obtained . 
Article  78 
Price unde rtakings may be suggested by the implementing authority , but no exporter shall be forced 
to enter into such an undertaking. The fact that the governments  of the countries  concerned or 
exporters do not offer such undertakings, or do not accept an invitation  to do so, shall not prejudice 
the consideration of the case.  However, it may be determined  that a threat of material injury is more 
likely to be realized if the subsidized imports continue.  
Article  79 
If an undertaking is accepted, the investigation of su bsidization and of injury caused by this 
subsidization shall nevertheless be completed if the government of the country concerned so 
requests or the Ministries referred to in Article 31(b) so decide by joint resolution . The decision to 
proceed with the investigation of subsidization and of injury caused by this subsidization shall appear 
in the act providing for the acceptance of the undertaking.  
Where it is decided to  proceed with the investigation , if a negative determi nation of subsidization or 
injury caused by this subsidization is made, the undertaking shall automatically lapse, except in 
cases where such a determination is due in large part to t he existence of an undertaking. In such 
cases, it may be requested  that a n undertaking be maintained for a reasonable period consistent 
with the provisions of this Decree . In the event that an affirmative determination of subsidization 
and injury caused by this subsidization is  made, the undertaking shall continue consistent wi th its 
terms and the provisions of this Decree . 
Article  80 
The government of the country concerned or the exporter  from whom an undertaking has been 
accepted shall be required to provide information concerning the fulfilment of that undertaking and 
to allo w the relevant data to be verified, where requested to do so by the implementing authority . 
The failure to provide information concerning the fulfilment of the undertaking or  to allow the 
relevant data to be verified,  where required, shall be considered a violation of the undertaking . G/SCM/N/1/URY/2  
- 24 - 
  Article  81 
In the case of the violation or withdrawal  of an undertaking after the proceeding s have  been 
suspended, subject to the opinion of the implementing authority and the Advisory Commit tee 
referred to in Article 32, the Executive may: 
(I) Apply provisional countervailing measures on the basis of the best information available , 
where the investigation was not completed . In such cases, countervailing duties may be levied 
on products declared for customs  purposes not more th an ninety ( 90) days before the 
application of such provisional countervailing measures, except that any such retroactive 
assessment shall not apply to imports declared for customs  purposes  before the violation or 
withdrawal of the undertaking.  
(II) Impose a countervailing duty on the basis of the final determination, where the 
investigation was completed . 
81.1. The resolution of the Executive providing for the termination of  an undertaking and the 
adoption  of a provisional countervailing measure or a countervailing duty shall be published in the 
Official Journal . 
81.2. The above -mentioned resolution shall be notified to the governments of the countries 
concerned and to accredited interested parties . 
 
CHAPTER  X 
APPLICATION AND COLLECTION OF COUNTERVAILING DUTIES  
Section  I 
Application  
Article  82 
The term  "countervailing duty " implies  an amount equal to or less than the amount of the subsidy, 
as determined  in accordance with this Decree, which is applied for the purpose of offsetting  the 
prejud icial effects of the subsidy. No  countervailing duty shall therefore be applied to  any imported 
product in exce ss of the amount of the s ubsidy determined , calculated in terms of subsidization 
per unit of the subsidized product exported to Uruguay . 
Article  83 
If, after reasonable efforts have been made to complete consultations, and if the implementing 
authority makes a final determination of the existence and amount of the subsidy and that the 
imports of the subsidized product  are causing injury, the Execu tive may apply  a countervailing duty 
in accordance with the provisions of this Chapter  unless the subsidy is withdrawn . 
Article  84 
The Executive may impose a countervailing duty in cases where all requirements for the imposition 
have been fulfilled , and sh all decide  whether the amount of the countervailing duty to be imposed 
shall be the full amount of the subsidy determined or less . G/SCM/N/1/URY/2  
- 25 - 
  84.1. To this end, account shall be taken of the submissions made by interested parties whose 
interests might be adversely af fected by the application of a countervailing duty, including 
consumers and industrial users of the imported p roduct subject to investigation that are  located in  
Uruguay.  
84.2. A countervailing duty may be less than the total amount of the subsidy if it would be 
adequate to remove the injury to the domestic industry of Uruguay that is caused by imports of the 
subsidized product . 
84.3. Countervailing duties shall be calculated in the form of ad valorem  or specific duties, 
fixed or variable, or a combination of both. Ad valorem  duties shall be applied on the customs value 
of the goods, determined on the basis of the relevant legislation. Specific duties shall be fixed in 
United Stat es dollars and converted into national currency, in accordanc e with the relevant 
legislation . 
84.4. Countervailing duties shall not be imposed on imports coming or originating from 
sources t hat have renounced the subsidy  in question or from  which undertaki ngs have been accepted 
under the terms of this Decree . 
84.5. The resolution of the Executive providing for the adoption of a countervailing duty shall 
be published in the Official Journal . 
84.6. The above -mentioned resolution shall be notified to the gover nments of the countries 
concerned and to accredited interested parties . 
Article  85 
Where the analysis is limited in accordance with Article 19, any countervailing duty applied to imports 
from accredited exporters or producers that were not included in the examination  but that have 
cooperated, may  not exceed the weighted average of the amount of the subsidy calculated for the 
selected group of exporters or producers . 
For the purposes of calculating the weighted average , the implementing authority shall not t ake into 
account those cases in which the amount of the subsidy is zero or de minimis , or those pertaining 
to the circumstances referred to in Article 61. The Executive shall apply individual duties to imports 
from accredited exporters or producers that ar e not included in the examination and that have 
provided the necessary information during the course of the investigation, as provided for in 
Article  19.3. 
Section  II 
Collection  
Article  86 
When a countervailing duty is applied to a  product, such countervailing duty shall be levied, in the 
appropriate amounts in each case, on a non -discriminatory basis , on all imports of the subsidized 
product causing injury to the domestic industry of Uruguay from whatever source , except to imports 
from those sources that have renounced any subsidies in question or from which undertakings under 
the terms of th is Decree have been accepted . 
The countervailing duty applied shall be levied  independently of any liabil ity of a fiscal nature 
attached  to the importation of the product subject to that duty, including imports under temporary 
admission customs regimes that involve  the processing  or transformation of the subsidized product . G/SCM/N/1/URY/2  
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  CHAPTER  XI 
RETROACTIVITY  
Article  87 
Provisional countervailing measures o r countervailing duties shall only be applied to products that 
have been declared for customs  purposes after the date of publication of the resolutions under 
Article  71 et seq.  or Article 83 et seq., respectively , subject to the exceptions set out in Article 81(I) 
and in this Chapter, and shall be collected independently of any liability of a fiscal nature attached 
to imports of the products affected . 
Article  88 
Where a  final determination of injury, but not of a threat of material injury or of a mater ial 
retardation of the estab lishment of a domestic industry,  is made or, where  a final determination of 
a threat of material injury is made and the effect of the imports of the subsidized product would, in 
the absence of the provisional countervailing meas ures, have led to a determination of injury, 
countervailing duties may be levied retroactively for the period for which provisional meas ures, 
if any, have been applied . 
Article  89 
If the countervailing  duty is equal to  the amount of the provisional duty guaranteed by a deposit , 
this sum shall be counted as the definitive duty. In the case of a bank guarantee, the sum 
corresponding to the duty established shall be collected and the guarantee shall cease to have effect . 
Article  90 
If the countervailing duty i s higher than the provisional duty  guaranteed by a cash deposit or bank 
guarantee , the difference shall not be collected.  In the case of a bank guarantee, the collection of 
the amount of the duty provisionally guaranteed shall mean that the guarantee ceases to have 
effect . If the countervailing  duty is less than the duty guaranteed by a cash deposit or bank 
guarantee,  the excess amount shall be reimbursed  and, in the case of a bank guarantee, the amount 
established by the final decision shall be collec ted, meaning that the guarantee shall cease to have 
effect . 
Article  91 
Except as provided in Article 88, where a final determination of threat of material injury or material 
retardation of the establishment of a domestic industry  of Uruguay is made but no injury has yet 
occurred , the countervailing duty shall be imposed only from the date of the final determination of 
threat of material injury or material retardation, and any cash deposit made during the period of the 
application of provisional countervaili ng measures shall be refunded and the bank guarantee 
provided shall cease to have effect.  
Article  92 
Where a final determination is negative , any cash deposit made during  the period of application of 
provisional countervailing measures shall be refunded, and the bank guarantee provided shall cease 
to have effect.  
Article  93 
The provisions of Articles 89 to  92 shall be included  in the resolution of the Executive that contai ns 
the final decision . G/SCM/N/1/URY/2  
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  Article  94 
In the cases provided for in Articles 89 and 90 , where a security has been provided in the form of a 
bank guarantee and in the event of failure to meet the obligation, the guarantee shall automatically 
be enforced, irrespe ctive of any judicial or extrajudicial notice, in accordance with the terms of the 
relevant legislation.  
Article  95 
In critical circumstances , countervailing duties may be collected  on imports that were declared for 
customs purposes  not more than ninety (90) days before  the date of application of the provisional 
countervailing measures , where for the subsidized product it is found that : 
(I) injury which is difficult to repair is caused by massive imports in a relatively short period 
of a product benefiting from subsidies paid or bestowed inconsistently with the provisions of 
the GATT 1994 and the WTO Agreement on Subsidies and Countervailing M easures ; and  
(II) it is necessary, in order to preclude the recurrence of such injury, to assess countervailing 
duties retroactively on those imports . 
Article  96 
After an investigation has been initiated , where deemed necessary, measures may be taken to co llect 
retroactive countervailing duties, as provided for in Article 95 above, provided that there is sufficient 
indication that the conditions established in that Article have been fulfilled . 
Article  97 
It shall not be possible to retroactively collect dut ies under Article 95 on products that have been 
declared for customs registration  before the date of initiation of the investigation . 
CHAPTER  XII 
DURATI ON AND REVIEW OF COUNTERVAILING DUTIES AND UNDERTAKINGS  
Section  I 
Changed -circumstances review  and end-of-period review  
Article  98 
A countervailing duty shall remain in force only as long as and to the extent necessary to counteract 
subsidization which is causi ng injury . 
Article  99 
The Executive may continue to impose or vary  a countervailing duty , on its own initiative or, provided 
that at least one year  has elapsed since the imposition of the countervailing duty, upon request by 
the government of the country concerned or the accredited interested party  that submits sufficient 
information substantiatin g the need for a r eview . 
The government of the country  concerned and accredited interested parties shall have the right to 
request the implementing authority  to examine whether the continued imposition or the variation of 
the duty is necessary to offset su bsidization, whether the injury would be likely to continue or recur 
if the duty were removed or vari ed, or both . G/SCM/N/1/URY/2  
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  99.1. Requests by the governments of the countries concerned or by interested parties shall 
contain sufficient evidence to show that t he appli cation of the measure is no longer necessary to 
offset the subsidy, or that the injury would be unlikely to continue or recur if the measure were 
removed or varied , or that the existing measure is not or is no longer sufficient to offset  the subsidy  
that i s causing injury, or both . 
99.2. Review  requests may be submitted to the implementing authority no more than once a 
year and preferably in the anniversary month of the publication of the decision to apply the 
countervailing duty. The initiation of the proc edure for the review of the countervailing duty shall be 
ordered by the Ministries referred to in Article 31(b), by joint resolution, subject to a ruling by the 
Advisory Committee referred to in Article 32 . 
99.3. In exceptional cases of significant changes  in circumstances,  and/or where  it is in the 
interest of Uruguay to do so, the Ministries referred to in Article 31(b) may decide, by joint resolution, 
to conduct  a review  at a shorter interval  at the request of the government of the country concerned 
or the interested party . 
99.4. Existing measures shall not be varied  until the review has been concluded . If, as a result 
of a review under this Article , it is determined  that a countervailing duty is no longer warranted, it 
shall be terminated immediatel y. 
Article  100 
Notwithstanding the provisions of Articles 98 and 99 , any countervailing duty shall be terminated on 
a date not later than five (5) years from its imposition, or from the date of the most recent review 
under Article 99  if that review has covere d both subsidization and i njury, or from the most recent 
review under this Article . 
100.1. The implementing authority may determine, in a review initiated before the 
above -mentioned date on its own initiative or upon a duly substantiated request made by or  on 
behalf of a domestic industry of Uruguay and submitted in writing to the authority no later than five 
(5) months before the end of the period of validity of the resolution establishing the countervailing 
duties , that the expiry of the duty would be lik ely to lead to continuation or recurrence of 
subsidization and injury , in which case the countervailing duty may remain in force.  
100.2. When a request has been received from an interested party, the implementing 
authority shall, within thirty ( 30) days of  the request being made, and having sought any advice it 
deems relevant, give its opinion on the initiation of the procedure for the review or extension of 
countervailing  duties and promptly refer it to the Advisory Committee referred to in Article 32 . 
100.3. Interministerial resolutions ordering the initiation of the corresponding review or 
extension procedure shall be published in the Official Journal and notified to the governments of the  
countries concerned and to interested parties appearing in the proceedings; resolutions that do not 
give rise to such initiation shall be notified solely to the requesting party  and to the government of 
the country concerned . 
100.4. The countervailing duty shall remain in effect for the duration of the review referred  to 
in this Article . 
Article  101 
The provisions of Chapter VI of this Title  regarding evidence and procedure shall apply to any review 
carried out under this Section . Any such review shall be carried out expeditiously and shall be 
concluded within twelve ( 12) months of the date of its initiation.  
Article  102 
The provisions of this Section  shall apply to accepted undertakings . G/SCM/N/1/URY/2  
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  Section  II 
Expedited review  
Article  103 
Where a product  is subject to countervailing duties, the implementing authority shall, having  sought  
any advice it deems relevant , conduct an expedited review, at the request of the exporter, in order 
to promptly establish the  individual countervailing duty amount  for that exporter  provided that the 
exporter was not actually investigated for reaso ns other than a refusal to cooperate . 
 
CHAPTER  XIII 
PUBLICATION AND EXPLANATION OF DETERMINATIONS  
Article  104 
Where  there is sufficient evidence to justify the initiation of an investigation pursuant to the 
provisions of Chapter V of this Title , the govern ments of the countries the products of which are to 
be subject to such investigation and the interested parties known to have an interest therein shall 
be notified , and a resolution providing for the initiation of the investigation shall be published in th e 
Official Journal . 
The act providing for the initiation of the investigation shall contain, or otherwise make available 
through a separate report easily accessible to the public , adequate information on the  following : 
(a) the exporting country or countries; a description of the product involved  and its 
classification in the MERCOSUR Common Nomenclature ; 
(b) the date of initiation of the investigation ; 
(c) a description of the subsidy practice or practices to be investigated ; 
(d) a summary of the fa ctors on which th e allegation of injury is based ; 
(e) the address to which submissions  by the governments of the countries concerned 
and interested parties  should be directed; and  
(f) the time -limits allowed to governments of the  countries concerned and to  interested 
parties for making their views known . 
Article  105 
Resolutions containing  preliminary or final determination s, whether affirmative or negative, 
decision s to accept an undertaking pursuant to Chapter IX of this Title , the termination of such an 
undertaking and the termination of a  countervailing duty shall be published in the Official Journal . 
105.1. Each such act shall set forth, or otherwise make available through a separate report, 
in sufficient detail the findings and conclusions reached on a ll issues of fact and law considered 
material.  All such acts and reports shall be forwarded to the governments of the countries concerned 
and to accredited interested parties . 
105.2. An act containing a decision on the application of provisional countervai ling measures  
shall set forth, or otherwise make available through a separate report, sufficiently detailed 
explanations for the preliminary determinations on the existence of a subsidy and injury and shall G/SCM/N/1/URY/2  
- 30 - 
  refer to the matters of fact and law which have l ed to the arguments presented being accepted or 
rejected.  Such an act or report shall, due regard being paid to the requirement for the protection of 
confidential inf ormation, contain in particular : 
(a) the names of the suppliers or, when this is impractic able, the supplying countries 
involved;  
(b) a description of the product  and its classification in the MERCOSUR Common 
Nomenclature;  
(c) the amount of subsidy established and the basis on which the existence of a subsidy 
has been determined;  
(d) considerat ions relevant to the injury determination as set out in Chapter III of this 
Title; 
(e) the main reaso ns leading to the determination . 
105.3. An act providing for  the conclusion or suspension of an investigation in the case of an 
affirmative determination involving the application  of a countervailing duty or the acceptance of an 
undertaking shall contain, or otherwise make available through a separate report, all relevant 
information on the matters of fact and law and reasons which have led to the applicati on of 
countervailing duties  or the acceptance of an undertaking, due regard being paid to the requirement 
for the protection of confidential information.  The act or report shall contain the info rmation 
described in paragraph 2 , as well as the reasons for t he acceptance or rejection of relevant 
arguments or claims made by the governments of the  countries concerned and by accredited 
interested parties . 
105.4. An act providing for  the termination or suspension of an investigation following the 
acceptance of an  undertaking pursuant to Chapter IX of this Title  shall include, or otherwise make 
available through a separate report, the non -confid ential part of this undertaking . 
Article  106 
The provisions of this Chapter  shall apply to the initiation and completion o f reviews pursuant to 
Chapter XII of this Title  and to decisions under Chapter XI of this Title to apply countervailing duties 
retroactively . 
CHAPTER  XIV 
ACTS  AND PROCEDURES  
Article  107 
Acts and procedures shall not be subject to any special formalities. Interested parties shall follow 
the instructions of the implementing authority with regard to the fulfilment of the requirements to 
be met when preparing requests  and documents in general , on pain of such requests and documents 
not being taken into consideration . 
Compliance shall only be required with instructions that are public before the start of the procedural 
period or that have been specified in the communication addressed to the party . 
Article  108 
The acts and procedures provided for in this Decree shall be written in Spanish, while hearings shall 
be reflected in minutes, in Spanish. Documents drafted in other languages shall be translated into 
Spanish by an official translator before be ing submitted.  G/SCM/N/1/URY/2  
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  Article  109 
As a general rule, the  records of the proceedings  shall be public . Nevertheless, subject to  the 
provisions of Article 58 on the confidentiality of information and other internal government 
documents, the right to intervene in the  proceedings shall be restricted to accredited interested 
parties and their legal representatives . 
Requests for certification  shall be governed by the relevant domestic legislation . 
TITLE  III 
GENERAL PROVISIONS  
Article  110 
The provisions of this Decree shall be  interpreted and implemented in accordance with the provisions 
of the WTO Agreement on Agriculture  in the case of products included in Annex I of that Agreement . 
Article  111 
No specific action against a subsidy of another WTO Member can be taken ex cept in accordance with 
the provisions of the GATT 1994, as interpreted by the WTO Agreement on Subsidies and 
Countervailing Measures , without prejudice  to the right to invoke  other relevant provisions of the 
GATT 1994, as appropriate . 
Article 112 
The appl ications and documentation submitted by interested parties shall comply with the provisions 
of this Decree and the instructions issued by the implementing authority; otherwise they shall not 
be incorporated  in the proceedings . 
Article 113 
The implementing authority may directly request from the units and departments of the Public 
Administration , regardless of  their legal nature or institutional status, the information it considers 
necessary for the investigation, which for its part t he requested body shall provide . 
Article  114 
The time -limits specified in this Decree shall be counted in calendar days and may be extended once 
only for a like period, except where the conditions of exte nsion are expressly established . 
Article  115 
The time -limits notified to interested parties shall be counted from the day following that on which 
the act in question was notified or published . 
Article  116 
Notifications under this Decree shall be made in accordance with the provisions of Article 91 of 
Decree No. 500/991 of 27 September 1991 . 
Article  117 
Without prejudice to the notifications and publications required in each case, the resolutions of the 
Executive and interministerial  resolutions referred to in this Decree may be published in national 
newspapers, if the resol ution in question so stipulates . G/SCM/N/1/URY/2  
- 32 - 
  Article  118 
The implementing authorities and the Advisory Committee referred to in Article 32 may issue any 
supplementary regulati ons needed for the implementation of this Decree . 
Article  119 
Annex  I of this Decree forms an integral part thereof . 
Article  120 
For transmittal, publication , etc. 
 
VAZQUEZ - DANILO ASTORI - GONZALO FERNANDEZ - DANIEL MARTINEZ - ANDRES 
BERTERRECHE.  
 
Publication: 29/08/ 008 
  G/SCM/N/1/URY/2  
- 33 - 
  ANNEX  I 
BEST INFORMATION AVAILABLE WITHIN THE MEANING OF ARTICLE 61  
1. As soon as possible after the initiation of the investigation, the implementing authority  shall 
specify in detail the information required from any government o f a country concerned or any 
interested party, and the way in which that information should be structured in its response . The 
implementing authority shall advise the government of the country concerned or the interested party 
that if the information is no t supplied within the specified time , the implementing authority  will be 
free to make determinations on the basis of the facts available, including those contained in the 
application for the initiation of the investigation by the domestic industry of Urugu ay concerned . 
2. The implementing authority  may also request that the government of the country concerned or 
the interested party provide its response in a computer medium . Where such a request is made, the 
implementing authority  shall consider the ability of the government of the country concerned or of 
the interested party to respond in the medium requested , and shall not ask the government of the 
country concerned or the interested party to use for its response a computer system othe r than the 
one it uses . The implementing authority shall not request  a computerized response if the interested 
party does not maintain computerized accounts and if presenting the response as requested would 
result in an excessive  extra burden on the govern ment of the country concerned or the interested 
party.  
3. All information which is verifiable, which is appropriately submitted so that it can be used in the 
investigation without undue difficulties and which is supplied in a timely fashion, and, where 
applicable, which is supplied in a computer medium requested by the implementing authority, shall  
be taken into account by the implementing authority when determinations are made. If the 
government of the country concerned or the interested party does not res pond in the requested 
computer  medium , but the implementing authority finds that the circumstances set out in 
paragraph  2 above have been satisfied , the failure to respond in the requested  medium shall not be 
considered to signifi cantly impede the investig ation. 
4. Where the implementing authority  does not have the means  to process information if provided in 
a computer medium, the information shall be supplied in written  form or any other for m acceptable 
to the implementing authority . 
5. Even though the information provided may not be ideal in all respects, this shall not justify the 
implementing authority  disregarding it , provided the government of the country  concerned or the 
interested party has a cted to the best of its ability . 
6. If evidence or information is not accepted, the implementing authority  shall inform the supplying 
party forthwith of the reasons therefor, and shall give it an opportunity to provide further 
explanations, due account being taken of the ti me-limits of the inves tigation. If the explanations are 
considered by the implementing authority  as not being satisfactory, the reasons for the rejection of 
such evidence or information s hall be given in any published determinations . 
7. If the implementing authority has to base  its findings on information from a secondary source, 
including the information supplied in the application for the initiation of the investigation, it shall do 
so with special circumspection.  In such cases, the implementing authority shall,  where practica ble, 
check the information on the basis of  other independent sources at its disposal, such as published 
price lists, official import statistics and customs returns, and against  the information obtained from 
other interested parties during the investigation . If an interested party does not cooperate and thus 
relevant information is being withheld from the implementing authority , this situation may lead to a 
result that is less favourable to the party than if the party did cooperate . 
__________