G/SCM/N/290/INF  
 
25 September 2015  
(15-4979)  Page: 1/3  
Committee on Subsidies and Countervailing Measures    
 
   
UPDATING NOTIFICATIONS FOR CALENDAR YEAR 2014 ON THE EXTENSIONS UNDER 
SCM ARTICLE 27.4 OF THE TRANSITION  PERIOD FOR THE ELIMINATION OF 
EXPORT SUBSIDIES PURSUANT TO  THE PROCEDURES CONTAINED 
IN THE GENERAL COUNCIL DECISION 
IN DOCUMENT WT/L/691 
REMINDER 
1. Members are reminded that, pursuant to paragraph 2(c) of the procedures in WT/L/691 
("Procedures for Continuation of Extensions Purs uant to Article 27.4 of the SCM Agreement of the 
Transition Period Under Article 27.2(b) of the SCM Agreement for Certain Developing Country 
Members"), all Members receiving continuations of extensions under those procedures "shall 
ensure transparency in respect of the final two-year phase-out period  provided for in the last 
sentence of SCM Article 27.4 by submitting updating notifications  under paragraph 2(a), which 
shall be subject to annual review  by the Committee." The list of covered Members and 
programmes as set forth in the Annex to the Procedures is attached.  
2. Pursuant to paragraph 1(d) of the procedures, calendar years 2014 and 2015  constitute 
the final two-year phase-out period  for the export subsidy programmes covered by the 
extensions. Accordingly, Members with Article 27.4 extensions were to have submitted by 30 June 2015  an updating notification for calendar year 2014 in respect of their covered 
programmes. 
 3. Those Members that have not already submitted their required notifications are invited to do 
so without delay.   
 G/SCM/N/290/INF 
 
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  MEMBERS AND PROGRAMMES COVERED BY THE PROCEDURES IN WT/L/691 
(AS PER THE ANNEX TO WT/L/691) 
 
Antigua & Barbuda  
 Fiscal Incentive Act Cap 172 (December 1975) (G/SCM/50/Add.4) 
 Free Trade and Processing Zone Act No. 12 of 1994 (G/SCM/51/Add.4) 
 
Barbados  
 Fiscal Incentive Programme (G/SCM/52/Add.4) 
 Export Allowance (G/SCM/53/Add.4) 
 Research & Development Allowance (G/SCM/54/Add.4) 
 International Business Incentives (G/SCM/55/Add.4) 
 Societies With Restricted Liability (G/SCM/56/Add.4) 
 
Belize  
 Fiscal Incentives Act (G/SCM/57/Add.4) 
 Export Processing Zone Act (G/SCM/58/Add. 4) 
 Commercial Free Zone Act (G/SCM/59/Add.4) 
 Conditional Duty Exemptions Facility unde r Treaty of Chaguara mas (G/SCM/60/Add.4) 
 Costa Rica  
 Free Zone Regime (G/SCM/61/Add.4) 
 Inward Processing Regime (G/SCM/62/Add.4) 
 
Dominica  
 Fiscal Incentives Programme (G/SCM/63/Add.4) 
 
Dominican Republic  
 Law No. 8-90 to "Promote the Establishment of New Free Zones and Expand Existing 
Ones"  (G/SCM/64/Add.4) 
 
El Salvador  
 Export Processing Zones and Marketing Act, as amended (G/SCM/65/Add.4) 
 
Fiji 
 Short-Term Export Profit Deduction (G/SCM/66/Add.4) 
 Export Processing Factories/Export Processing Zones Scheme (G/SCM/67/Add.4) 
 The Income Tax Act (Film Making and Audio Visual Incentive Amendment Decree 2000) 
(G/SCM/68/Add.4) 
 Grenada  
 Fiscal Incentives Act No. 41 of 1974 (G/SCM/69/Add.4) 
 Statutory Rules and Orders No. 37 of 1999 (G/SCM/70/Add.4) 
 Qualified Enterprises Act No. 18 of 1978 (G/SCM/71/Add.4) 
 
Guatemala  
 Exemption from Company Tax, Customs Duties and Other Import Taxes for Companies 
under Special Customs Regimes (G/SCM/72/Add.4) 
 Exemption from Company Tax, Customs Duties and Other Import Taxes for the Production 
Process Relating to Activities of Managers and Users of Free Zones (G/SCM/73/Add.4) 
 Exemption from Company Tax, Customs Duties and Other Import Taxes for the Production 
Process of Commercial and Industrial Enterp rises Operating in the Industrial and Free 
Trade Zone (G/SCM/74/Add.4) 
 
Jamaica  
 Export Industry Encouragement Act (G/SCM/75/Add.4) 
 Jamaica Export Free Zone Act (G/SCM/76/Add.4) 
 Foreign Sales Corporation Act (G/SCM/77/Add.4) 
 Industrial Incentives (Factory Construction) Act (G/SCM/78/Add.4) G/SCM/N/290/INF 
 
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Jordan  
 Partial or Total Exemption from Income Tax of Profits Generated from Exports under Law 
No. 57 of 1985, as amended (G/SCM/79/Add.4) 
 
Mauritius  
 Export Enterprise Scheme (G/SCM/80/Add.4) 
 Pioneer Status Enterprise Scheme (G/SCM/81/Add.4) 
 Export Promotion (G/SCM/82/Add.4) 
 Freeport Scheme (G/SCM/83/Add.4) 
 
Panama  
 Official Industry Register (G/SCM/84/Add.4 
 Export Processing Zones (G/SCM/85/Add.4) 
 
Papua New Guinea  
 Section 45 of the Income Tax (G/SCM/86/Add.4) 
 
St. Kitts and Nevis  
 Fiscal Incentives Act No. 17 of 1974 (G/SCM/90/Add.4) 
 
St. Lucia  
 Fiscal Incentives Act No. 15 of 1974 (G/SCM/87/Add.4) 
 Free Zone Act, No. 10 of 1999 (G/SCM/88/Add.4) 
 Micro and Small Scale Business Enterprises Act, No. 19 of 1998 (G/SCM/89/Add.4) 
 St. Vincent & Grenadines  
 Fiscal Incentives Act No. 5 of 1982, as amended (G/SCM/91/Add.4) 
 Uruguay  
 Automotive Industry Export Promotion Regime  (G/SCM/92/Add.4) 
 
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