G/SCM/W/571  
 
4 April 2017 
(17-1848) Page: 1/4 
Committee on Subsidies and Countervailing Measures  
   
 
CURRENT STATUS OF NO TIFICATIONS AND OF A CTIONS TAKEN BY MEMB ERS WITH 
EXTENSIONS UNDER ART ICLE 27.4 PURSUANT T O THE PROCEDURES IN WT/L/691  
NOTE FROM THE SECRET ARIAT  
This document has been prepared under the Secretariat's own 
responsibility and  is without pr ejudice to the positions of Members  
or to their rights and obligations under the WTO  
 
Member  2015 
Transparency 
Notification 
(G/SCM/N/290)  Final 
Transparency 
Notification 
(G/SCM/N/299)  Status of actions taken to eliminate 
export subsidies as reported in mo st 
recent notification(s)  
Antigua & 
Barbuda  None None G/SCM/N/275/ATG (2014): Free Trade and 
Processing Zone Act No. 12 of 1994  - 
Amendments ongoing, to be completed by the 
2015 deadline  
 
Barbados  None None G/SCM/N/275/BRB + Suppl.1 (2014/2016): 
Fiscal I ncentive Programme; Societies with 
Restricted Liability; International Business 
Incentives; R&D Allowance  – Cabinet Paper 
being completed, to outline procedures to be 
used to remove the export component from 
the legislations, and the replacement criteria.  
  
Belize  G/SCM/N/284/BLZ; 
G/SCM/N/290/BLZ  G/SCM/N/299/BLZ  G/SCM/N/299/BLZ (2016): Fiscal Incentives 
Act; Export Processing Zone Act; Free Zones 
Act – Cabinet approved Ministry's 
recommendations in May 2016, and drafting 
instructions to be sent to Attorney  General's 
Ministry before end -September 2016, then Bill 
to be vetted, and presented to Executive and 
then Legislature.  
 
Costa Rica  G/SCM/N/284/CRI; 
G/SCM/N/290/CRI  None G/SCM/N/290/CRI (2015): Duty-Free Zone 
Regime; Inward Processing Regime – 
Amendments  and related regulations to Duty -
Free Regime took effect in 2010. For the 
Inward Processing Regime, an inter -
institutional Commission prepared a draft 
amendment to the respective regulations 
which was being reviewed to allow for its 
entry into force by end -2015.  
 
Dominica  G/SCM/N/284/DMA; 
G/SCM/N/290/DMA  None G/SCM/N/284/DMA (2015) – Fiscal Incentives 
Programme – Review and amendment 
ongoing to remove the export contingent 
content. Administratively, tax credits on 
export profits no longer granted – 
discont inued in 2012. Legislative amendments 
to be completed by end -2015.   
 G/SCM/W/571  
 
- 2 - 
 
  Member  2015 
Transparency 
Notification 
(G/SCM/N/290)  Final 
Transparency 
Notification 
(G/SCM/N/299)  Status of actions taken to eliminate 
export subsidies as reported in mo st 
recent notification(s)  
Dominican 
Republic  G/SCM/N/284/DOM; 
G/SCM/N/290/DOM  G/SCM/N/299/DOM  G/SCM/N/299/DOM (2016) – Law 8 -90 to 
promote the establishment of new free zones 
and expand existing ones  – Dominican 
Republic completed its action plan under GC 
Decision in WT/L/691: In 2011, legislative 
amendments took effect (removal of 
quantitative limits on selling into local market, 
no proviso to use local raw materials in 
preference to imported ones).  
 
El Salvador  G/SCM/N/284/SLV; 
G/SCM/N/290/SLV  G/SCM/N/299/SLV  G/SCM/N/299/SLV (2016) – Incentives for 
Firms Operating in Free -Trade Zones or 
Inward -Processing Warehouses – Legislation 
amended in 2013.  
 
Fiji None None G/SCM/N/243/FJI (2012) – Export Income 
Deduction – schedule for elimination of the 
deduction - to be completely phased out by 
2016. Export Processing Factories/Export 
Processing Zone Scheme – No further 
approvals for new entrants under the scheme 
since 2001 (exemptions of fiscal duty, value -
added tax, inc ome tax for companies >70%). 
Scheme most likely to cease 2015 or earlier. 
Film Making and AV Incentives  – Notified in 
error under Article 27.4 – falls outside scope 
of ASCM, therefore no changes being made.  
 
Grenada  None None G/SCM/N/275/GRD (2014) – Conditional Duty 
Exemptions – No export contingency, so no 
need for legislative amendment. Fiscal 
Incentives Act; Qualified Enterprises Act – 
Legislation passed in 2009 repealing these 
(and some other) programmes; new incentive 
regime removing all export subsi dies and 
replacing repealed programmes to be 
completed by end -2014.   
 
Guatemala  G/SCM/N/290/GTM  G/SCM/N/299/GTM  G/SCM/N/299/GTM (2016) – Incentives for 
Companies Under Special Customs Regimes; 
Incentives for Managers and Users of free 
zones; Incentives f or Commercial and 
Industrial Enterprises Operating in the 
Industrial and Trade Free Zone (ZOLIC) : The 
Emergent Law on Job Protection (Decree No. 
19-2016) amended the Law on the Promotion 
and Development of Exporting and Maquila 
Activities (Decree No. 29 -89) and the Free 
Zones Law (Decree No. 65 -89). All production 
sectors other than textiles and clothing 
excluded from the programmes. Amendments 
aim to encourage production rather than 
exports.  
 G/SCM/W/571  
 
- 3 - 
 
  Member  2015 
Transparency 
Notification 
(G/SCM/N/290)  Final 
Transparency 
Notification 
(G/SCM/N/299)  Status of actions taken to eliminate 
export subsidies as reported in mo st 
recent notification(s)  
Jamaica  G/SCM/N/284/JAM; 
G/SCM/N/290/JAM  G/SCM/N/299/JAM  G/SCM/ N/299/JAM (2016): Jamaica Export 
free zones Act – new Special Economic Zones 
Act, to repeal the Jamaica Free Zones Act, 
was to come into effect in August 2016.  
Export Industry Encouragement Act; 
Industrial Incentives (Factory Construction) 
Act; Foreign Sal es Corporation Act – Fiscal 
Incentives Act (FIA), 2013, repealed the 
Export Industry Encouragement Act, 
Industrial Incentives (Factory Construction) 
Act, and Foreign Sales Corporation Act. No 
incentives were grandfathered under the 
latter two. Existing ben eficiaries under the 
Export Industry Encouragement had option to 
grandfather incentives for the remaining 
period granted or begin operations under the 
FIA. 
 
Jordan  G/SCM/N/284/JOR; 
G/SCM/N/290/JOR  G/SCM/N/299/JOR  G/SCM/N/299/JOR (2016): Partial or Total 
Exemption from Income Tax for Profits on 
Certain Exports  – Based on action plan and 
time-frame for implementing a new subsidy 
programme submitted to Council for Trade in 
Goods (10 November 2015), an intensive 
work programme is under way to replace the 
progr amme with one that is WTO compliant. 
A new income tax law (Income Tax Law 
No. 34) was passed for the year 2014 with a 
view to attain compatibility with elements of 
the SCM Agreement.  
 
Mauritius  G/SCM/N/284/MUS; 
G/SCM/N/290/MUS  G/SCM/N/299/MUS  G/SCM/N/299 /MUS (2016):  Export Enterprise 
Scheme; Pioneer Enterprise Scheme; Export 
Promotion; and Freeport Scheme – Customs 
and Excise Duty Concessions on Machinery 
and Equipment into the Freeport  already 
phased out. The only remaining programme is 
the corporate tax  exemption under the 
Freeport Scheme. A national workshop to 
brainstorm on the reform of the Freeport 
Scheme was held with the assistance of the 
WTO. Different proposals regarding 
amendments to the Freeport Scheme were 
made in the workshop. Consultations w ith 
stakeholders on the suggestions made in the 
workshop are ongoing.  
 
Panama  None None G/SCM/N/260/PAN (2013): Export Processing 
Zones  – Law No. 32 of 2011 repealed Law 
No. 25 and introduced changes consistent 
with provisions of WTO. Official Industry 
Registry – Law was repealed in 1995, and 
beneficiaries could receive benefits for the 
rest of the period during which registration or 
contract was effective. Possibility to extend 
benefits up to, but not beyond, 31 December 
2015 upon request. New law enacted  in 2009 
on promotion and development of industry, 
training. Eligibility based on job creation. 
Beneficiaries under Official Industry Registry 
not eligible until registration or any extension 
expires.  
 G/SCM/W/571  
 
- 4 - 
 
  Member  2015 
Transparency 
Notification 
(G/SCM/N/290)  Final 
Transparency 
Notification 
(G/SCM/N/299)  Status of actions taken to eliminate 
export subsidies as reported in mo st 
recent notification(s)  
Papua New 
Guinea  None None G/SCM/N/260/PNG (2013): Export Incentives 
of the Income Tax – the Income Tax (2012 
Budget) (Amendment) Act 2011 repealed 
Section 45B of the Income Tax Act 1959 
which was regulating the export incentives 
programme.  
 
Saint Vincent 
and the 
Grenadines  G/SCM/N/284/VCT ; 
G/SCM/N/290/VC T G/SCM/N/299/VCT  G/SCM/N/299/VCT (2017): The Fiscal  
Incentives Act  – Current beneficiaries were 
informed of the phasing out of the 
programme . A review of the existing 
legislation is underway, and it is envisaged 
that within the first half of 2017 new 
legislative amendments should be in place 
which would remove the non -compliant 
measures within the existing Fiscal Incentive 
Act and the Company's Act.  
 
St. Kitts and 
Nevis  None None G/SCM/N/260/KNA (2013): Fiscal Incentives 
Act – A strategic approach to amen d the fiscal 
incentives programme was adopted in line 
with the OECS draft model legislation. An 
Investment Code was drafted to reform the 
Fiscal Incentives Act for WTO compliance. 
G/SCM/N/275/KNA (2014): Relevant 
authorities were working with the 
beneficia ries to amend the legislation.  
 
St. Lucia  None None G/SCM/N/243/LCA (2012): Fiscal Incentives 
Act; Micro and Small Scale Business 
Enterprises Act; Free Zone Act – The 
Commonwealth Secretariat provided 
assistance to amend all the relevant 
regulations to ma ke them WTO compatible. 
G/SCM/N/253/LCA (2013): There were no 
beneficiaries under the first two programmes, 
24 for the last programme. No plans to phase 
out the programmes, but efforts being taken 
to make the existing programmes compliant 
with the WTO obli gations.  
 
Uruguay  None None G/SCM/N/260/URY (2013): Automotive 
Industry Programme - In 2009, beneficiaries 
were informed that incentives would not be 
extended beyond 31 December 2015 and 
phase out process would begin by 2013. 
G/SCM/N/275/URY (2014): It wa s reported 
that the situation had not changed since the 
2013 notification.  
 
 
__________