G/SCM/W/546/Rev.5  
 
11 April 2014  
(14-2281)  Page: 1/33  
Committee on Subsidies and Countervailing Measures    
 
NOTIFICATION REQUIREMENTS UNDER THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES 
BACKGROUND NOTE BY THE SECRETARIAT 
Revision 
 
This document has been prepared under the Secretariat's own 
responsibility and without prejudice to the positions of Members 
and to their rights and obligations under the WTO 
 
 
 
TABLE OF CONTENTS 
 
1   INTROD UCTION  .......................................................................................................... 2  
2   NOTIFICATION PROVISIONS  IN THE SCM AGREEMENT ............................................... 2  
2.1   Regular Notifications .................................................................................................. 2 
2.1.1   Notification of Subsidies under Article 25 .................................................................... 2  
2.1.2   Notification of Co untervailing Measures ...................................................................... 5  
2.1.3   Notification of Competent Auth orities ......................................................................... 5  
2.1.4   Notification of Countervailing Duty Legislation ............................................................. 5  
2.2   Special Notification Requirements ................................................................................ 5  
2.2.1   Notification of Non-Action able Subsidies under Article 8.3 ............................................. 5  
2.2.2   Notification Requirements Related to the Provisions of Article 27 Regarding Special 
and Differential Treatment of Developing Country Members .................................................... 6  
2.2.3   Notifications under th e Transitional Arrangements Set Out in Article 28.1(a) ................... 6  
2.2.4   Notifications under the Transitional Arrangements Set Out in Article 29.3 ........................ 6  
3   NOTIFICATION OF SUBSIDIES IN  THE CONTEXT OF WTO ACCESSIONS ...................... 6  
ANNEX A ....................................................................................................................... ... 8 
ANNEX B ....................................................................................................................... . 12 
ANNEX C ....................................................................................................................... . 20 
ANNEX D ....................................................................................................................... . 21 
ANNEX E ......................................................................................................................... 22  
ANNEX F ......................................................................................................................... 24  
ANNEX G ....................................................................................................................... . 25 
ANNEX H ....................................................................................................................... . 26 G/SCM/W/546/Rev.5 
 
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  ANNEX I ....................................................................................................................... .. 29 
ANNEX J ....................................................................................................................... .. 31 
ANNEX K ....................................................................................................................... . 32 
ANNEX L ......................................................................................................................... 33  
 
1  INTRODUCTION 
1. Pursuant to a request of the Chairman of the Trade Policy Review Body, to discuss "ways 
to improve the timeliness and completeness of notifications and other information flows on trade 
measures" in the context of the Agreement on Subsidies and Countervailing Measures ("the SCM Agreement"), the Committee on Subsidies and Countervailing Measures ("the Committee") discussed this matter in several informal and regular meetings held since 2009. Document 
G/SCM/W/546 dated 28 April 2009 which contained information on the notification obligations 
under the SCM Agreement and the level of comp liance with each of these obligations, was 
circulated as a background Note for the Committee's discussions in this regard. In the course of 
the meetings held since 2009, Members indicated that updating this document on a regular basis 
would be useful for the Committee's future work on  improving transparency in notifications. This 
fifth revision reflects developments since April 2013.     
2  NOTIFICATION PROVISIONS IN THE SCM AGREEMENT 
2. The notification requirements of the SCM Agreement
1 can be divided into regular 
notification requirements, which apply in principle to all Members, and special notification requirements, which apply to Members invoking particular provisions.   
3. With respect to regular notification requ irements, Part VII of the SCM Agreement 
("Notification and Surveillance") contains requir ements regarding the notification of subsidies 
(Article 25.1), countervailing measures (Article 25.11) and competent authorities that conduct 
countervailing duty investigations (Article 25.12). In addition, Article 32.6 in Part XI of the 
SCM Agreement ("Final Provisions") requires notification of laws and regulations relevant to the SCM Agreement.   
4. The SCM Agreement contains special notification requirements regarding certain aspects of 
the provisions of Article 27 on Special and Differe ntial Treatment of Developing Country Members. 
Special notification requirements also applied under provisions, which are no longer applicable, on non-actionable subsidy programmes (Article 8) and on transitional arrangements regarding 
existing programmes (Article 28) and transformation into a market economy (Article 29).   
2.1  Regular Notifications 2.1.1  Notification of Subsidies under Article 25 
2.1.1.1  Articles 25.1-7 
5. Article 25.1 of the SCM Agreement provides th at, without prejudice to the provisions of 
Article XVI:1 of the GATT 1994
2, Members shall make their subsidy notifications not later than 
30 June of each year.3 Article 25.2 of the Agreement provides that "Members shall notify any 
subsidy as defined in paragraph 1 of Article 1, which is specific within the meaning of Article 2, granted or maintained within their territories".
4 
                                               
1 The relevant provisions of the SCM Ag reement are reproduced in Annex A.   
2 Article XVI:1 of the GATT 1994 requires the notification of subsidies, including any form of price or 
income support, which have an impact on the exports or  imports of the product benefiting from the subsidy. 
3 As explained below, based on a decision adop ted by the Committee in May 2001, Members submit 
subsidy notifications under Article 25.1 of the SCM Agreement every second year. Infra, para. 11. 
4 Article 25.6 provides that a Member must also provide a nil notification if it considers that there are no 
measures in its territory that require notification. Arti cle 25.7 recognizes that notification of a measure under 
Article 25 is without prejudice to its legal status under the GATT 1994 and the SCM Agreement.   G/SCM/W/546/Rev.5 
 
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  6. Article 25.3 of the SCM Agreement contains ce rtain requirements regarding the content of 
subsidy notifications. Thus, "the content of notifications should be sufficiently specific to enable other Members to evaluate the trade effects and to understand the operation of notified subsidy 
programmes", and Members are obligated to ensure that their subsidy notifications contain 
information on the form, amount, policy objectives and/or purpose and duration of the subsidy and 
statistical data permitting an assessment of the trade effects of the subsidy. In July 1995, the Committee adopted a questionnaire format for subsidy notifications under Article 25 of the 
SCM Agreement and under Article XVI of the GATT 1994 (G/SCM/6).
5 This format replaced an 
existing format for notifications under Article XVI:1 of the GATT 1947 that had been adopted by the GATT CONTRACTING PARTIES.
6 In November 2003, the Committee adopted a revised version 
of this questionnaire format for subsidy notifications (G/SCM/6/Rev.1).7 The adoption of the 
original format for subsidy notifications in 1995 an d the adoption of the revised format for subsidy 
notifications in 2003 were based on discussions in  the Working Party on Subsidy Notifications, 
which the Committee had established in February 1995 pursuant to footnote 54 to Article 25.3 of 
the SCM Agreement.8   
7. The status of subsidy notifications under Article 25.1 by WTO Members since 1995, as well 
as the periods covered by the last subsidy notification received from each Member, are shown in 
the tables in Annex B.9 The chart below illustrates the trends in the status of compliance with the 
obligations to notify subsidies during the period 1995-2013.10 It shows that the number of 
Members that have made subsidy notifications to date (either by notifying subsidies or by submitting a nil notification) has remained essentially stable over this period, while the number of 
Members that have failed to make a notification rose sharply, as WTO membership has increased.   
 
 
 
 
                                               
5 G/SCM/M/3, para. 5.  
6 BISD, 9S/193-194.  
7 G/SCM/M/48, para. 212.  
8 G/SCM/M/1/para. 84.  
9 It should be noted that the question of the state of compliance with subsidy notification provisions of 
Article 25 has repeatedly been the subject of discussion  in the Committee. See, e. g. G/SCM/M/24, paras. 68-
75;  G/SCM/M/25, paras. 18-30; G/SCM/27, paras. 57-62. In 1999-2002, the Secretariat circulated factual reports on compliance with annual notifications obligati ons under Article 25 of the SCM Agreement. G/SCM/23, 
26, 29, 37 and 44. In March 2002, the Chairman of the Committee circulated a note on Members' Difficulties in Making Subsidy Notifications (G/SCM/W/505). In Octobe r 2002, a seminar on subsidies notifications was held 
for capital-based officials. G/ SCM/M/43, paras. 89-92.   
10 The data in the chart are structured on the basis of the nine new and full subsidy notifications that 
Members have been required to make to date. The data  reflect the total figures fo r each such notification 
"cycle", based on notifications received  to date. It should be noted that certain notifications were made after 
the year in which they were due. Notifications by Member s covering periods prior to the effective dates of their 
memberships are not counted in the chart or table. G/SCM/W/546/Rev.5 
 
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  8. Indeed, given the significant increase in the number of WTO Members since 199511, 
looking at the number of Members that notified and those that did not as a percentage of the total 
number of WTO Members in the year in which the notifications were due may be more informative than the absolute numbers shown in the chart above. The table below is presented for that 
purpose. It shows that the share of Members th at notified subsidies remained between 39% and 
50% since 1995. The share of Members that made a "nil" notification fell significantly, from 22% 
to 10%, in the same period. Thus, with the exce ption of 1995, the share of Members making the 
required notifications has not exceeded 59%, and generally has hovered around 54%. Conversely, 
the share of Members not making any notification  registered an important increase since 1995, 
from 28% to 49%, albeit with some intervening fluctuations.   
 
New and full subsidy 
notification  Per cent share of total 
1995 1998 2001 2003 2005 2007 2009 2011 2013  
Members that notified 
subsidies 50% 38% 43% 43% 46%  46% 46% 44% 40% 
Members that made a "nil" 
notification 22% 14% 13% 10% 9%  7% 13% 10% 11% 
Subtotal notifying Members 72% 52% 56% 53% 55% 53% 59% 54% 51% 
Members that did not make 
any notification 28% 48% 44% 47% 45%  47% 41% 46% 49% 
 
2.1.1.2  Articles 25.8-10 
9. Article 25.8 of the SCM Agreement stipulates that any Member may make a written 
request for information on the nature and extent of a subsidy granted or maintained by another 
Member, or for explanation why a specific measure is not considered as subject to the requirement of notification. A list of requests made under this  provision is presented in the table provided in 
Annex C. 
10. Article 25.10 provides that where a Member fails  to notify a subsidy the notification of 
which is required under the SCM Agreement, any other Member may bring this matter to the attention of the Member failing to notify. If the subsidy is still not notified, such Member may bring 
the matter to the notice of the Committee. The table in Annex D presents a list of notifications 
made under this provision.
12   
2.1.1.3  Article 26.1 
11. Article 26.1 stipulates that the Committee shall examine new and full notifications of 
Members in special sessions to be held every third year and that updating notifications made in the intervening years are to be examined at each regular meeting of the Committee. In May 2001, the 
Committee decided that new and full subsidy notifications would be made every two years and 
that the annual updating notifications would be de-emphasised.
13 The Committee extended this 
decision in 2003 and 2005.14  
12. The Committee has adopted procedures for the review of new and full subsidy 
notifications, which provide that such review shall take place at special meetings and be based on 
written questions and replies (G/SCM/117).15 
                                               
11 The number of WTO Members was 112 as at the end of 1995 and is now 159. The EU and each of its 
member States are counted individually in the figure s in the chart and table. Thus, for example, for 2011, 
the EU and its 27 member States are counted as 28 WTO Members.   
12 The tables in Annexes C and D only list documents th at contain explicit refere nces to Articles 25.8 or 
25.10. These tables thus do not include the vast majority of the documents circulated in the G/SCM/Q2/... series, which contain questions and answers on subsidy notifications or on non-notified subsidies without expressly referring to Articles 25.8 or 25.10.   
13 G/SCM/M/30, para. 6.   
14 G/SCM/M/46, para. 43; G/SCM/M/53, para. 35.   
15 These procedures were originally adopted in connection with the review of the 2005 new and full 
subsidy notifications. In April 2007, the Committee decided to apply the same procedures to the review of the 2007 new and full notifications (G/SCM/M/60, para. 45). In May 2009, it decided to apply them to the G/SCM/W/546/Rev.5 
 
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  2.1.2  Notification of Countervailing Measures 
13. Article 25.11 of the SCM Agreement requires Members to notify, without delay, all 
preliminary or final actions taken with respect to countervailing duties. It also stipulates that Members shall submit, on a semi-annual basis, reports on any countervailing duty actions taken 
within the preceding six months. In June 1995, the Committee agreed on a standard format for 
semi-annual reports
16 and on the minimum information to be provided in reports under 
Article 25.11 on all preliminary or final countervailing actions.17 At its regular meeting on 
20 October 2009, the Committee adopted revised versions of these two notification formats.18 The 
table in Annex E shows the state of the notifications of semi-annual reports of countervailing measures since 1995.   
14. There is a significant number of Members th at do not have a competent authority to 
conduct countervailing duty investigations and which therefore have not imposed any 
countervailing measures and are unlikely to do so in the foreseeable future. In order to relieve these Members from the obligation to submit semi-annual reports of countervailing actions, the 
Committee, at its regular meeting on 20 October 2009
19, adopted a one-time notification format.20 
A Member submitting this type of notification will not be expected to submit semi-annual reports of countervailing actions until such time as it sets up a competent authority and starts conducting 
investigations. One-time notifications are circulated in the G/SCM/N/202/... series. A list of these 
notifications received so far is presented in Annex F.   
2.1.3  Notification of Competent Authorities 15. Article 25.12 of the SCM Agreement stipulates that Members shall notify to the Committee 
which of their authorities are competent to conduct countervailing duty investigations in their 
territories and the domestic procedures that govern the initiation and conduct of such investigations. A list of Members which have submitted notifications under Article 25.12 is 
contained in Annex G.   
2.1.4  Notification of Countervailing Duty Legislation 16. Article 32.6 of the SCM Agreement provides that Members shall notify to the Committee 
the changes in their laws and regulations relevant to the Agreement and in the administration of 
such laws and regulations. A list of Members which have submitted notifications under Article 32.6 is contained in Annex H.   
2.2  Special Notification Requirements  
2.2.1  Notification of Non-Actionable Subsidies under Article 8.3 
17. Article 8.3 of the SCM Agreement required the notification of non-actionable subsidies.  
Article 8 is no longer applicable. No notification was received under Article 8.3 during the period in 
which Article 8 was in force.   
                                                                                                                                               
review of the 2009 new and full subsidy notifications (G/SCM/M/68, para. 36). In May 2011, the Committee 
decided to conduct the review of the 2011 new and full subsidy notifications also under the same procedures (G/SCM/M/76, para. 67). In April 2013, the Committee decided to conduct the review of the 2013 new and full subsidy notifications also under the same procedures (G/SCM/M/85, para. 51). 
16 G/SCM/2.   
17 G/SCM/3.   
18 G/SCM/2/Rev.1 and G/SCM/3/Rev.1.   
19 G/SCM/M/71, para. 129.   
20 See document G/SCM/129, dated 29 October 2009.   G/SCM/W/546/Rev.5 
 
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  2.2.2  Notification Requirements Related to  the Provisions of Article 27 Regarding 
Special and Differential Treatment of Developing Country Members 
2.2.2.1  Notifications Under Procedures Adop ted for Extensions under Article 27 of the 
SCM Agreement 
18. Article 27 of the Agreement contains a series of special and differential treatment 
provisions for developing Members. Among these provisions is Article 27.2(b), which established an eight-year period from the date of entry into  force of the WTO Agreement for the phase out of 
export subsidies by those developing Members not covered by Annex VII of the Agreement. 
Article 27.4 establishes a mechanism pursuant to which this phase-out period can be extended under certain conditions. On 27 July 2007, the General Council adopted procedures
21 regarding the 
continuation of previously-granted Article 27.4 extensions for certain subsidy programmes.22 These 
procedures require annual updating notifications in respect of the programmes benefitting from 
extensions. At its fall 2012 regular meeting, the Committee granted the final extensions pursuant to these procedures, for calendar year 2013, based on the information notified in 2012.
23 The table 
in Annex I lists the programmes of the nineteen Members covered by these extensions. The final 
two-year phase-out period referred to in Article 27.4 began on 1 January 2014 for these programmes, such that the export subsidies thereunder must be eliminated not later than 
31 December 2015.
24  
2.2.2.2  Notifications in Connection with the Computation of Export Competitiveness of a 
Member in a Given Product (Article 27.6) 
19. Article 27.5 of the SCM Agreement provides that a developing Member which reaches 
export competitiveness in a given product has to phase out its export subsidies for that product 
within two years. For Members in Annex VII which reach export competitiveness, this period is eight years. Under Article 27.6, export competitiven ess may be determined either on the basis of a 
notification by the developing Member at issue or on the basis of a computation by the Secretariat 
conducted at the request of any Member. No developing Member has made such a notification. 
2.2.2.3  Notification of Privatiz ation Subsidies Under Article 27.13 
20. Article 27.13 of the SCM Agreement exempts, for a limited period of time, certain subsidies 
granted in connection with privatization programmes provided certain conditions are met. The table in Annex J provides a list of notifications made under this provision.   
2.2.3  Notifications under the Transitional Arrangements Set Out in Article 28.1(a) 
21. Article 28.1(a) of the SCM Agreement requires  the notification of subsidy programmes in 
existence before the date a Member signed the WTO Agreement and which were inconsistent with the SCM Agreement. Annex K provides the list of notifications made under Article 28.1(a). This 
provision is no longer applicable.   
2.2.4  Notifications under the Transitional Arrangements Set Out in Article 29.3 22. Article 29.3 of the SCM Agreement requires the notification of certain subsidies granted by 
Members which were in a process of transformation from a centrally-planned economy into a 
market economy. Annex L shows the notifications made under Article 29.3. This provision is no longer applicable.   
3  NOTIFICATION OF SUBSIDIES IN THE CONTEXT OF WTO ACCESSIONS 
23. In the context of accessions to the WTO, applic ants are expected to provide information on 
(export) subsidies in the chapter on policies affecting trade in goods of the memorandum on their 
                                               
21 WT/L/691.   
22 The procedures on which the extensions were originally granted are contained in document 
G/SCM/39. 
23 G/SCM/M/83, paras. 23-28. 
24 WT/L/691, para. 1(b). G/SCM/W/546/Rev.5 
 
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  foreign trade regime.25 Applicants typically make a commitment to submit a subsidy notification 
under Article 25 of the SCM Agreement after the entr y into force of their protocol of accession:   
"The representative of [X] confirmed that any subsidy programmes would be 
administered in conformity with the Agreement on Subsidies and Countervailing 
Measures and that all necessary information on programmes would be notified to the 
Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of [X's] Protocol of Accession."
26 
24. In most cases, this commitment is contained in the relevant working party report.27   
                                               
25 See the outline format for a memorandum on a foreign trade regime in  document WT/ACC/1.  
Applicants have also frequently provided information on  subsidies by submitting (draft) subsidy notifications 
under Article 25 of the SCM Agreement during the accession process.   
26 P. J. Williams, A Handbook on Accession to the WTO  (2008), pp. 92-93; WTO Secretariat, Technical 
Note on the Accession Process , WT/ACC/10/Rev.3. 28 November 2005, pp.127-131.   
27 In the case of China, paragraph 10.1 of the Protoc ol of Accession provides that China shall provide a 
subsidy notification under Article 25 of the SCM Agre ement, while Annex 5 of the Protocol contains a 
notification submitted by China during the accession process. As reflected in paragraph 173 of the Working Party Report on China's accession to  the WTO, the Working Party took note of a commitment by China to 
"progressively work towards a full notification of subsidies, as contemplated by Article 25 of the 
SCM Agreement".   
In the case of Russia, a specific timeline for the submission of this notification - 180 days after 
accession - was included in the Working Party Report  on Russia's Accession (at Table 38 of Annex 2). G/SCM/W/546/Rev.5 
 
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  ANNEX A 
RELEVANT PROVISIONS OF THE SCM AGREEMENT 
 
Article 8 
 
Identification of Non-Actionable Subsidies  
 
8.3 A subsidy programme for which the provisions of paragraph 2 are invoked shall be notified 
in advance of its implementation to the Committee in accordance with the provisions of Part VII. Any such notification shall be sufficiently precise to enable other Members to evaluate the consistency of the programme with the conditions and criteria provided for in the relevant provisions of paragraph 2. Members shall also provide the Committee with yearly updates of such notifications, in particular by supplying inform ation on global expenditure for each programme, 
and on any modification of the programme. Ot her Members shall have the right to request 
information about individual cases of subsidization under a notified programme.
34 
_______________ 
 34 It is recognized that nothing in this notification provision requires the provision of confidential 
information, including confidential business information.  
 
Article 25  
 
Notifications  
 25.1 Members agree that, without prejudice to the provisions of paragraph 1 of Article XVI of 
GATT 1994, their notifications of subsidies shall be submitted not later than 30 June of each year 
and shall conform to the provisions of paragraphs 2 through 6.  
25.2 Members shall notify any subsidy as defined in paragraph 1 of Article 1, which is specific 
within the meaning of Article 2, granted or maintained within their territories.  25.3 The content of notifications should be suffi ciently specific to enable other Members to 
evaluate the trade effects and to understand the operation of notified subsidy programmes.  In 
this connection, and without prejudice to the contents and form of the questionnaire on subsidies
54, Members shall ensure that their notifications contain the following information: 
 
(i) form of a subsidy (i.e. grant, loan, tax concession, etc.); 
 
(ii) subsidy per unit or, in cases where this is not possible, the total amount or 
the annual amount budgeted for that su bsidy (indicating, if possible, the 
average subsidy per unit in the previous year); 
 
(iii) policy objective and/or purpose of a subsidy; 
 
(iv) duration of a subsidy and/or any other time-limits attached to it; 
 
(v) statistical data permitting an assessment of the trade effects of a subsidy. 
 
25.4 Where specific points in paragraph 3 have not been addressed in a notification, an 
explanation shall be provided in the notification itself.  25.5 If subsidies are granted to specific products or sectors, the notifications should be organized 
by product or sector. 
 25.6 Members which consider that there are no meas ures in their territories requiring notification 
under paragraph 1 of Article XVI of GATT 1994 and this Agreement shall so inform the Secretariat 
in writing.  G/SCM/W/546/Rev.5 
 
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  25.7 Members recognize that notification of a meas ure does not prejudge either its legal status 
under GATT 1994 and this Agreement, the effects und er this Agreement, or the nature of the 
measure itself.  
25.8 Any Member may, at any time, make a wri tten request for information on the nature and 
extent of any subsidy granted or maintained by another Member (including any subsidy referred to in Part IV), or for an explanation of the reason s for which a specific measure has been considered 
as not subject to the requirement of notification. 
 25.9 Members so requested shall provide such information as quickly as possible and in a 
comprehensive manner, and shall be ready, upon re quest, to provide additional information to the 
requesting Member. In particular, they shall prov ide sufficient details to enable the other Member 
to assess their compliance with the terms of this Agreement. Any Member which considers that such information has not been provided may bring the matter to the attention of the Committee. 
 
25.10 Any Member which considers that any measure of another Member having the effects of a  subsidy has not been notified in accordance with the provisions of paragraph 1 of Article XVI of 
GATT 1994 and this Article may bring the matter to  the attention of such other Member. If the 
alleged subsidy is not thereafter notified promptly, such Member may itself bring the alleged subsidy in question to the notice of the Committee.  
25.11 Members shall report without delay to the Committee all preliminary or final actions taken 
with respect to countervailing duties. Such reports shall be available in the Secretariat for inspection by other Members. Members shall also  submit, on a semi-annual basis, reports on any 
countervailing duty actions taken within the preceding six months. The semi-annual reports shall 
be submitted on an agreed standard form.  
25.12 Each Member shall notify the Committee (a) which of its authorities are competent to initiate 
and conduct investigations referred to in Article 11 and (b) its domestic procedures governing the 
initiation and conduct of such investigations.  
_______________ 
54 The Committee shall establish a Working Party to review the contents and form of the 
questionnaire as contained in BISD 9S/193-194.    
Article 26  
 
Surveillance  
 
26.1 The Committee shall examine new and full no tifications submitted under paragraph 1 of 
Article XVI of GATT 1994 and paragraph 1 of Article 25 of this Agreement at special sessions held 
every third year. Notifications submitted in the in tervening years (updating notifications) shall be 
examined at each regular meeting of the Committee.  
Article 27  
 
Special and Differential Treatment of Developing Country Members 
 
27.4 Any developing country Member referred to in paragraph 2(b) shall phase out its export subsidies within the eight-year period, preferably in a progressive manner. However, a developing country Member shall not increase the level of its export subsidies
55, and shall eliminate them 
within a period shorter than that provided for in this paragraph when the use of such export 
subsidies is inconsistent  with its development needs. If a developing country Member deems it necessary to apply such subsidies beyond the 8-year period, it shall not later than one year before 
the expiry of this period enter into consultation  with the Committee, which will determine whether 
an extension of this period is justified, after examining all the relevant economic, financial and development needs of the developing country Me mber in question. If the Committee determines 
that the extension is justified, the developing country Member concerned shall hold annual 
consultations with the Committee to determine the necessity of maintaining the subsidies. If no G/SCM/W/546/Rev.5 
 
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  such determination is made by the Committee, the developing country Member shall phase out the 
remaining export subsidies within two years from the end of the last authorized period. 
27.5 A developing country Member which has reached export competitiveness in any given 
product shall phase out its export subsidies for such product(s) over a period of two years.  However, for a developing country Member whic h is referred to in Annex VII and which has 
reached export competitiveness in one or more products, export subsidies on such products shall be gradually phased out over a period of eight years.  27.6 Export competitiveness in a product exists if a developing country Member's exports of that product have reached a share of at least 3.25 pe r cent in world trade of that product for two 
consecutive calendar years. Export competitiveness shall exist either (a) on the basis of notification by the developing country Member having reached export competitiveness, or (b) on the basis of a computation undertaken by the Secretariat at the request of any Member. For the purpose of this paragraph, a product is defined as a section heading of the Harmonized System Nomenclature. The Committee shall review the operatio n of this provision five years from the date 
of the entry into force of the WTO Agreement. 
 
27.13 The provisions of Part III shall not apply to direct forgiveness of debts, subsidies to cover 
social costs, in whatever form, including relinquishment of government revenue and other transfer of liabilities when such subsidies are granted within and directly linked to a privatization 
programme of a developing country Member, provided that both such programme and the subsidies involved are granted for a limited period and notified to the Committee and that the programme results in eventual privatization of the enterprise concerned.   
_______________ 
55 For a developing country Member not granting export subsidies as of the date of entry into force of 
the WTO Agreement, this paragraph shall apply on the basis of the level of export subsidies granted in 1986.  
Article 28  
 
Existing Programmes  
 28.1 Subsidy programmes which have been establishe d within the territory of any Member before 
the date on which such a Member signed the WTO Agreement and which are inconsistent with the 
provisions of this Agreement shall be:  
(a) notified to the Committee not later than 90 days after the date of entry into force 
of the WTO Agreement for such Member;  and 
 
(b) brought into conformity with the provisio ns of this Agreement within three years of 
the date of entry into force of the WTO Agreement for such Member and until then 
shall not be subject to Part II. 
 
28.2 No Member shall extend the scope of any such programme, nor shall such a programme be 
renewed upon its expiry.    
Article 29  
 
Transformation into a Market Economy  
 
29.1 Members in the process of transformation from a centrally-planned into a market, free-
enterprise economy may apply programmes and measures necessary for such a transformation.  
29.2 For such Members, subsidy programmes falling within the scope of Article 3, and notified 
according to paragraph 3, shall be phased out or brought into conformity with Article 3 within a period of seven years from the date of entry into force of the WTO Agreement. In such a case, 
Article 4 shall not apply. In addition during the same period: 
 G/SCM/W/546/Rev.5 
 
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  (a) Subsidy programmes falling within the scope of paragraph 1(d) of Article 6 shall 
not be actionable under Article 7; 
 
(b) With respect to other actionable subsidies, the provisions of paragraph 9 of 
Article 27 shall apply. 
 29.3 Subsidy programmes falling within the scope of Article 3 shall be notified to the Committee 
by the earliest practicable date after the date of  entry into force of the WTO Agreement. Further 
notifications of such subsidies may be made up to two years after the date of entry into force of the WTO Agreement.  
29.4 In exceptional circumstances Members referred to in paragraph 1 may be given departures 
from their notified programmes and measures an d their time-frame by the Committee if such 
departures are deemed necessary for the process of transformation. 
Article 32  
 
Other Final Provisions  
 
32.6 Each Member shall inform the Committee of any changes in its laws and regulations relevant to this Agreement and in the administration of such laws and regulations. 
 G/SCM/W/546/Rev.5 
 
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  ANNEX B 
STATUS OF SUBSIDY NOTIFICATIONS BY WTO MEMBERS (1995-2013): 
PERIODS COVERED BY THE MOST RECENT SUBSIDY 
NOTIFICATIONS OF MEMBERS 
 
Member  
Albania 2010 
Angola None Antigua & Barbuda 07/11-06/12 
Argentina 2008-2010 
Armenia 2011-2012 Australia 07/12-06/13 Bahrain, Kingdom of 2011-2012 
Bangladesh None 
Barbados 2012 Belize 07/10-06/11 Benin 1997 Bolivia, Plurinational 
State of 2000-2002 
Botswana 2003-2013 Brazil 2009-2010 Brunei Darussalam 1995 Burkina Faso 2011-2012 
Burundi 2000 
Cambodia None Cameroon 2003-2013 Canada 2010/11-2011/12 Cape Verde None 
Central African Rep. None 
Chad None Chile 2011-2013 China 2007-2008 
Colombia 2009-2011 
Congo None Costa Rica 2012 Côte d'Ivoire 1996 Cuba 2011-2012 
Dem. Rep. of Congo None 
Djibouti None Dominica 07/11-06/12 Dominican Rep. 2012 European Union 2011-2012 
Austria 2011-2012 
Belgium 2011-2012 Bulgaria 2011-2012 Croatia
1 2009 
Cyprus 2011-2012 
Czech Republic 2011-2012 
Denmark 2011-2012 Estonia 2011-2012 Finland 2011-2012 
France 2011-2012 
Germany 2011-2012 Greece 2011-2012 Hungary 2011-2012 Ireland 2011-2012 
Italy 2009-2010 
Latvia 2011-2012 Lithuania 2011-2012 Luxembourg 2011-2012 Malta 2011-2012 
Netherlands 2011-2012 
Poland 2011-2012 Portugal 2011-2012 Romania 2011-2012  
 
   
                                          
1 Joined the EU on 01.07.2013. 
2Became a Member on 02.02.2013. 
3Became a Member on 29.04.2012. 
4Became a Member on 02.03.2013.  Member 
Slovak Republic 2011-2012 
Slovenia 2011-2012 Spain 2011-2012 
Sweden 2011-2012 
United Kingdom 2011-2012 Ecuador 2011-2012 Egypt 1997 
El Salvador 2012 
Fiji 2003-2004 Gabon 2011-2012 The Gambia 1998 Georgia 2011-2012 
Ghana 2001-2002 
Grenada 07/12-06/13 Guatemala 07/12-06/13 Guinea 2001-2002 Guinea-Bissau None 
Guyana None 
Haiti None Honduras 2011 Hong Kong, China 04/12-03/13 Iceland 2004 
India 2009-2010 
Indonesia 1995 Israel 2009 Jamaica 2012 
Japan 04/11-03/12 
Jordan 2012 Kenya None Korea, Rep. of 2011-2012 Kuwait None 
Kyrgyz Republic 2009 
Lao, People's Dem. 2010-2013 Republic of
2 
Lesotho 2008-2010 Liechtenstein 2011-2012 
Macao, China 2012 
Madagascar 2009-2012 Malawi 2007-2008 Malaysia 2010 Maldives None 
Mali 2011-2012 
Mauritania None Mauritius 06/10-06/11 Mexico 2011-2012 
Moldova, Rep. of None 
Mongolia 2001-2002 Montenegro
3 None 
Morocco 2001-2002 Mozambique None 
Myanmar 2001-2002 
Namibia 2002-2009 Nepal None New Zealand FY 2010/11-2011/12 Nicaragua 2009-2010 
Niger None 
Nigeria 2007-2008 Norway 2011-2012 Oman 2003-2004  
 
   
 
  Member 
Pakistan 1991-1995 
Panama 2012 Papua New Guinea 2011-2012 
Paraguay 2007-2008 
Peru 2011-2012 Philippines 1996 Qatar 2009-2010 
Russian Federation 2012 
Rwanda None St. Kitts and Nevis 07/12-06/13 St. Lucia 07/12-06/13 St. Vincent and Grenadines    07/12-06/13 
Saudi Arabia, Kingdom of    2006-2011 
Senegal 1995-1997 Sierra Leone None Singapore 2012 Solomon Islands None 
South Africa 2001-2002 
Sri Lanka 1995-1997 Suriname 2007-2008 Swaziland 2009-2010 Switzerland 2011-2012 
Chinese Taipei 2009-2011 
Tajikistan
4 None 
Tanzania None Thailand 2009-06/12 
The FYR of Macedonia 2010 
Togo  2009-2013 Tonga 2009-2010 Trinidad & Tobago 2007-2008 Tunisia  2001-2003 
Turkey  2012-2013 
Uganda 2003-2004 Ukraine 2011-2012 United Arab Emirates 1999 United States 10/08-09/10 
Uruguay 07/11-06/12 
Venezuela, Bolivarian Rep. of 1995-1996 Viet Nam 2005-2007 Zambia 2010-2011 Zimbabwe 2000 
 G/SCM/W/546/Rev.5 
 
- 13 - 
 
  2013 NEW AND FULL SUBSIDY NOTIFICATIONS  
(G/SCM/N/253/...) 
Member  Member  Member   Member  
Albania None Denmark X Israel None Russian 
Federation X 
Angola None  Estonia X  Jamaica  X Rwanda None  
Antigua & Barbuda X Finland X  Japan  X St. Kitts & Nevis X  
Argentina None  France X  Jordan  X St. Lucia X  
Armenia N Germany X Kenya None St. Vincent & 
Grenadines X 
Australia X Greece X  Korea, Rep. of  X Samoa None  
Bahrain, Kingdom 
of N Hungary X Kuwait N Saudi Arabia, 
Kingdom of None 
Bangladesh None  Ireland X  Kyrgyz Republic  None Senegal None  
Barbados X Italy X Lao, People's 
Democratic Rep. of
1 X Sierra Leone None 
Belize None  Latvia X  Lesotho  None Singapore N  
Benin None  Lithuania X  Liechtenstein  N Solomon Islands None  
Bolivia, 
Plurinational State of None Luxembourg X Macao, China X South Africa None 
Botswana N Malta X  Madagasca r N Sri Lanka None  
Brazil None  Netherlands X  Malawi  None Suriname None  
Brunei Darussalam None  Poland X  Malaysia  None Swaziland None  
Burkina Faso N Portugal X  Maldives  None Switzerland X  
Burundi N Romania X  Mali N Chinese Taipei X  
Cambodia None  Slovak Republic  X Mauritania  None Tajikistan2 None  
Cameroon N Slovenia X  Mauritius  None Tanzania None  
Canada X Spain X  Mexico  X Thailand X  
Cape Verde None Sweden X Moldova, Rep. of N The FYR of 
Macedonia None 
Central African 
Rep. None United Kingdom X Mongolia None Togo N 
Chad None  Ecuado r N  Montenegro  None Tonga None  
Chile X Egypt None  Morocco  None Trinidad & Tobago None  
China None  El Salvado r X  Mozambique  None Tunisia None  
Colombia None  Fiji None  Myanma r None Turkey X  
Congo None  Gabon N  Namibia  None Uganda None  
Costa Rica X The Gambia None  Nepal  None Ukraine X  
Côte d'Ivoire None Georgia N New Zealand X United Arab 
Emirates None 
Cuba N Ghana None  Nicaragua  None United States None  
Dem. Rep. of 
Congo None Grenada X Niger None Uruguay X 
Djibouti None  Guatemala X  Nigeria  None Vanuatu None  
Dominica X Guinea None Norway X Venezuela, 
Bolivarian Republic of None 
Dominican Rep. X Guinea-Bissau None  Oman  None Viet Nam None  
EU X Guyana None  Pakistan  None Zambia None  
Austria X Haiti N  Panama  X Zimbabwe None  
Belgium X Honduras X Papua New 
Guinea X   
Bulgaria X Hong Kong, China  X Paraguay  None   
Croatia3 None  Iceland None  Peru X   
Cyprus X India None  Philippines  None   
Czech Republic X Indonesia None  Qatar None   
 
"N" - the Member has indicated that it maintains no notifiable subsidies.  
"X" - the Member has notified subsidies.  
"None" - no notification has been submitted.  
                                               
1 Became a Member on 2 February 2013. 
2 Became a Member on 2 March 2013. 
3 Joined the EU on 1 July 2013. G/SCM/W/546/Rev.5 
 
- 14 - 
 
   
2011 NEW AND FULL SUBSIDY NOTIFICATIONS 
(G/SCM/N/220/...) 
Member  Member  Member   Member  
Albania X Cyprus X Hong Kong, 
China X Paraguay None 
Angola None  Czech Republic  X Iceland  None Peru X  
Antigua & Barbuda X Denmar k X  India X Philippines None  
Argentina X Estonia X  Indonesia  None Qatar N  
Armenia N Finland X  Israel  X Rwanda None  
Australia X France X  Jamaica  X St. Kitts & Nevis None  
Bahrain N Germany X  Japan  X St. Lucia X  
Bangladesh None Greece X Jordan X St. Vincent & 
Grenadines None 
Barbados X Hungary X Kenya None Saudi Arabia, 
Kingdom of X 
Belize X Ireland X  Korea, Rep. of  X Senegal None  
Benin None  Italy X  Kuwait  N Sierra Leone None  
Bolivia, Plurinational 
State of None Latvia X Kyrgyz Republic None Singapore N 
Botswana None  Lithuania X  Lesotho  None Solomon Islands None  
Brazil X Luxembourg X  Liechtenstein  N South Africa None  
Brunei Darussalam None  Malta X  Macao, China  X Sri Lanka None  
Burkina Faso N Netherlands X  Madagasca r N Suriname None  
Burundi N Poland X  Malawi  None Swaziland N  
Cambodia None  Portugal X  Malaysia  X Switzerland X  
Cameroon N Romania X  Maldives  None Chinese Taipei X  
Canada X Slovak Republic  X Mali N Tanzania None  
Cape Verde None  Slovenia X  Mauritania  None Thailand X  
Central African Rep. None Spain X Mauritius X The FYR of 
Macedonia X 
Chad None  Sweden X  Mexico  X Togo  N  
Chile X United Kingdom  X Moldova, Rep. of  N Tonga N  
China None  Ecuado r N  Mongolia  None Trinidad & Tobago None  
Colombia N Egypt None  Morocco  None Tunisia  None  
Congo None  El Salvado r X  Mozambique  None Turkey  X  
Costa Rica X Fiji None  Myanma r None Uganda None  
Côte d'Ivoire None  Gabon N  Namibia  None Ukraine X  
Croatia X The Gambia None Nepal None United Arab 
Emirates None 
Cuba N Georgia N  New Zealand  X United States X  
Dem. Rep. of Congo None  Ghana None  Nicaragua  N Uruguay X  
Djibouti None Grenada X Niger None Venezuela, 
Bolivarian Republic 
of None 
Dominica None  Guatemala X  Nigeria  None Viet Nam None  
Dominican Rep. X Guinea  None  Norway  X Zambia N  
EU X Guinea-Bissau  None Oman  None Zimbabwe None  
Austria X Guyana None  Pakistan  None   
Belgium X Haiti N  Panama  None   
Bulgaria X Honduras X Papua New 
Guinea None   
 
"N" - the Member has indicated that it maintains no notifiable subsidies.  
"X" - the Member has notified subsidies.  
"None" - no notification has been submitted.  G/SCM/W/546/Rev.5 
 
- 15 - 
 
   
2009 NEW AND FULL SUBSIDY NOTIFICATIONS 
(G/SCM/N/186/...) 
Member  Member  Member   Member  
Albania X Cyprus X Hong Kong, 
China X Paraguay N 
Angola None  Czech Republic  X Iceland  None Peru X  
Antigua & Barbuda X Denmar k X  India X Philippines None  
Argentina X Estonia X  Indonesia  None Qatar N  
Armenia N Finland X  Israel  X Rwanda None  
Australia X France X  Jamaica  X St. Kitts & Nevis None  
Bahrain None  Germany X  Japan  X St. Lucia X  
Bangladesh None Greece X Jordan X St. Vincent & 
Grenadines X 
Barbados X Hungary X Kenya None Saudi Arabia, 
Kingdom of X 
Belize None  Ireland X  Korea, Rep. of  X Senegal None  
Benin None  Italy X  Kuwait  None Sierra Leone None  
Bolivia, Plurinational 
State of None Latvia X Kyrgyz Republic N Singapore N 
Botswana None  Lithuania X  Lesotho  N Solomon Islands None  
Brazil X Luxembourg X  Liechtenstein  N South Af rica None  
Brunei Darussalam None  Malta X  Macao, China  X Sri Lanka None  
Burkina Faso N Netherlands X  Madagasca r N Suriname N  
Burundi None  Poland X  Malawi  N Swaziland N  
Cambodia None  Portugal X  Malaysia  X Switzerland X  
Cameroon N Romania X  Maldives  None Chinese Taipei X  
Canada X Slovak Republic  X Mali None Tanzania None  
Cape Verde None  Slovenia X  Mauritania  None Thailand X  
Central African Rep. None Spain X Mauritius X The FYR of 
Macedonia X 
Chad None  Sweden X  Mexico  X Togo  None  
Chile X United Kingdom  X Moldova, Rep. of  None Tonga None  
China X Ecuado r N  Mongolia  None Trinidad & Tobago N  
Colombia N Egypt None  Morocco  None Tunisia  None  
Congo None  El Salvado r X  Mozambique  None Turkey  X  
Costa Rica X Fiji None  Myanma r None Uganda None  
Côte d'Ivoire None  Gabon N  Namibia  X Ukraine  X  
Croatia X The Gambia None Nepal None United Arab 
Emirates None 
Cuba N Georgia N  New Zealand  X United States X  
Dem. Rep. of Congo None  Ghana None  Nicaragua  None Uruguay X  
Djibouti None Grenada X Niger None Venezuela, 
Bolivarian Republic 
of None 
Dominica None  Guatemala X  Nigeria  N Viet Nam None  
Dominican Rep. X Guinea None  Norway  X Zambia N  
EC X Guinea-Bissau  None Oman  None Zimbabwe None  
Austria X Guyana None  Pakistan  None   
Belgium X Haiti None  Panama  None   
Bulgaria X Honduras X Papua New 
Guinea None   
 
"N" - the Member has indicated that it maintains no notifiable subsidies.  
"X" - the Member has notified subsidies.  
"None" - no notification has been submitted.   G/SCM/W/546/Rev.5 
 
- 16 - 
 
 
  
2007 NEW AND FULL SUBSIDY NOTIFICATIONS 
(G/SCM/N/155/...) 
Member  Member  Member   Member  
Albania X Czech Republic  X Iceland  None Peru X  
Angola None  Denmar k X  India X Philippines None  
Antigua & Barbuda X Estonia X  Indonesia  None Qatar N  
Argentina X Finland X  Israel  X Rwanda None  
Armenia N France X  Jamaica  X St. Kitts & Nevis X  
Australia X Germany X  Japan  X St. Lucia X  
Bahrain None Greece X Jordan X St. Vincent & 
Grenadines X 
Bangladesh None Hungary X Kenya None Saudi Arabia, 
Kingdom of X 
Barbados X Ireland X  Korea, Rep. of  X Senegal None  
Belize X Italy X  Kuwait  None Sierra Leone None  
Benin None  Latvia X  Kyrgyz Republic  None Singapore N  
Bolivia, Plurinational 
State of None Lithuania X Lesotho None Solomon Islands None 
Botswana None  Luxembourg X  Liechtenstein  None South Africa None  
Brazil X Malta X  Macao, China  X Sri Lanka None  
Brunei Darussalam None  Netherlands X  Madagasca r None Suriname None  
Burkina Faso None  Poland X  Malawi  None Swaziland N  
Burundi None  Portugal X  Malaysia  None Switzerland X  
Cambodia None  Romania X  Maldives  None Chinese Taipei X  
Cameroon N Slovak Republic  X Mali None Tanzania None  
Canada X Slovenia X  Mauritania  None Thailand X  
Central African Rep. None Spain X Mauritius X The FYR of 
Macedonia None 
Chad None  Sweden X  Mexico  X Togo  None  
Chile X United Kingdom  X Moldova, Rep. of  None Tonga1  None  
China X Ecuado r N  Mongolia  None Trinidad & Tobago N  
Colombia None  Egypt None  Morocco  None Tunisia  None  
Congo None  El Salvado r X  Mozambique  None Turkey  X  
Costa Rica X Fiji None  Myanma r None Uganda None  
Côte d'Ivoire None  Gabon None  Namibia  None Ukraine2  X  
Croatia None The Gambia None Nepal None United Arab 
Emirates None 
Cuba N Georgia N  New Zealand  X United States X  
Dem. Rep. of Congo None  Ghana None  Nicaragua  None Uruguay X  
Djibouti None Grenada X Niger None Venezuela, 
Bolivarian Republic 
of None 
Dominica X Guatemala X  Nigeria  N Viet Nam X  
Dominican Rep. X Guinea None  Norway  X Zambia N  
EC X Guinea-Bissau  None Oman  None Zimbabwe None  
Austria X Guyana None  Pakistan  None   
Belgium X Haiti None  Panama  None   
Bulgaria X Honduras X Papua New 
Guinea None   
Cyprus X Hong Kong, 
China X Paraguay N   
 
"N" - the Member has indicated that it maintains no notifiable subsidies.  
"X" - the Member has notified subsidies.  
"None" - no notification has been submitted.  
                                               
1 Became a Member on 27 July 2007. 
2 Became a Member on 16 April 2008. G/SCM/W/546/Rev.5 
 
- 17 - 
 
   
2005 NEW AND FULL SUBSIDY NOTIFICATIONS 
(G/SCM/N/123/...) 
Member  Member  Member   Member  
Albania N Cyprus X Hong Kong, 
China X Papua New Guinea None 
Angola None  Czech Republic  X Iceland  X Paraguay None  
Antigua & Barbuda X Denmar k X  India X Peru X  
Argentina X Estonia X  Indonesia  None Philippines None  
Armenia N Finland X  Israel  X Qatar N  
Australia X France X  Jamaica  X Romania None  
Bahrain None  Germany X  Japan  X Rwanda None  
Bangladesh None  Greece X  Jordan  X St. Kitts & Nevis X  
Barbados X Hungary X  Kenya  None St. Lucia X  
Belize X Ireland X Korea, Rep. of X St. Vincent & 
Grenadines X 
Benin None Italy X Kuwait None Saudi Arabia, 
Kingdom of1 None 
Bolivia, Plurinational 
State of None Latvia X Kyrgyz Republic None Senegal None 
Botswana None  Lithuania X  Lesotho  None Sierra Leone None  
Brazil X Luxembourg X  Liechtenstein  N Singapore N  
Brunei Darussalam None  Malta X  Macao, China  N Solomon Islands None  
Bulgaria X Netherlands X  Madagasca r None South Africa None  
Burkina Faso None  Poland X  Malawi  None Sri Lanka None  
Burundi None  Portugal X  Malaysia  None Suriname N  
Cambodia None  Slovak Republic  X Maldives  None Swaziland N  
Cameroon N Slovenia X  Mali None Switzerland X  
Canada X Spain X  Mauritania  None Chinese Taipei X  
Central African Rep. None  Sweden X  Mauritius  X Tanzania None  
Chad None  United Kingdom  X Mexico  X Thailand X  
Chile X Ecuador None Moldova, Rep. of None The FYR of 
Macedonia None 
China X Egypt None  Mongolia  None Togo None  
Colombia X El Salvado r X  Morocco  None Trinidad & Tobago None  
Congo None  Fiji X  Mozambique  None Tunisia X  
Costa Rica X Gabon None  Myanma r None Turkey X  
Côte d'Ivoire None  The Gambia None  Namibia  None Uganda N  
Croatia None Georgia N Nepal None United Arab 
Emirates None 
Cuba N Ghana None  New Zealand  X United States X  
Dem. Rep of Congo None  Grenada X  Nicaragua  None Uruguay X  
Djibouti None Guatemala X Niger None Venezuela, 
Bolivarian Republic 
of None 
Dominica X Guinea None  Nigeria  None Zambia N  
Dominican Rep. X Guinea-Bissau  None Norway  X Zimbabwe None  
EC X Guyana None  Oman  N   
Austria X Haiti None  Pakistan  None   
Belgium X Honduras X  Panama  X   
 
"N" - the Member has indicated that it maintains no notifiable subsidies.  
"X" - the Member has notified subsidies.  
"None" - no notification has been submitted.  
                                               
1 Became a Member on 11 December 2005. G/SCM/W/546/Rev.5 
 
- 18 - 
 
   
2001 NEW AND FULL SUBSIDY NOTIFICATIONS 
(G/SCM/N/71/...) 
Member  Member  Member   Member  
Albania None  Belgium X  Japan  X Philippines None  
Angola None  Denmar k X  Jordan  X Poland None  
Antigua & Barbuda X Finland X  Kenya  None Qatar None  
Argentina X France X  Korea, Rep. of  X Romania None  
Australia X Germany X  Kuwait  None Rwanda None  
Bahrain None  Greece X  Kyrgyz Republic  None St. Kitts & Nevis X  
Bangladesh None  Ireland X  Latvia  X St. Lucia X  
Barbados X Italy X Lesotho None St. Vincent & 
Grenadines X 
Belize X Luxembourg X  Liechtenstein  N Senegal None  
Benin None  Netherlands X  Lithuania  None Sierra Leone  None  
Bolivia, Plurinational 
State of X Portugal X Macao, China N Singapore  N 
Botswana N Spain X  Madagasca r None Slovak Republic  None  
Brazil X Sweden X  Malawi  N Slovenia  X  
Brunei Darussalam None  United Kingdom  X Malaysia  None Solomon Islands  None  
Bulgaria X Ecuado r None  Maldives  None South Africa  None  
Burkina Faso None  Egypt None  Mali N Sri Lanka  None  
Burundi N El Salvado r X  Malta  None Suriname  N  
Cameroon None  Estonia X  Mauritania  None Swaziland  None  
Canada X Fiji X  Mauritius  X Switzerland  X  
Central African Rep. None  Gabon N  Mexico  None Chinese Taipei1  X  
Chad None The Gambia None Moldova, Rep. 
of2  None Tanzania None 
Chile X Georgia None  Mongolia  N Thailand X  
China3 None  Ghana N  Morocco  None Togo None  
Colombia X Grenada X  Mozambique  None Trinidad & Tobago None  
Congo None  Guatemala X  Myanma r N Tunisia X  
Costa Rica X Guinea None  Namibia  N Turkey X  
Côte d'Ivoire None  Guinea-Bissau  None New Zealand  X Uganda None  
Croatia X Guyana None Nicaragua None United Arab 
Emirates None 
Cuba N Haiti None  Niger None United States X  
Cyprus None  Honduras X  Nigeria  None Uruguay X  
Czech Republic None Hong Kong, 
China N Norway X Venezuela, 
Bolivarian Republic 
of None 
Dem. Rep. of Congo None  Hungary X  Oman  N Zambia N  
Djibouti None  Iceland X  Pakistan  None Zimbabwe N  
Dominica X India X  Panama  X   
Dominican Rep. X Indonesia None Papua New 
Guinea X   
EC X Israel X  Paraguay  N   
Austria X Jamaica X  Peru X   
 
"N" - the Member has indicated that it maintains no notifiable subsidies.  
"X" - the Member has notified subsidies.  "None" - no notification has been submitted.  
                                               
1 Became a Member on 1 January 2002. 
2 Became a Member on 26 July 2001. 
3 Became a Member on 11 December 2001. G/SCM/W/546/Rev.5 
 
- 19 - 
 
   
1998 NEW AND FULL SUBSIDY NOTIFICATIONS 
(G/SCM/N/38/...) 
Member  Member  Member   Member  
Angola None  Finland X  Korea, Rep. of  X St. Kitts & Nevis N  
Antigua & Barbuda None  France X  Kyrgyz Republic1 None St. Lucia None  
Argentina X Germany X Kuwait None St. Vincent & 
Grenadines None 
Australia X Greece X  Latvia2  X Senegal None  
Bahrain X Ireland X  Lesotho  None Sierra Leone None  
Bangladesh None  Italy X  Liechtenstein  N Singapore X  
Barbados None  Luxembourg X  Macao, China  N Slovak Republic X  
Belize None  Netherlands X  Madagasca r None Slovenia X  
Benin N Portugal X  Malawi  None Solomon Islands None  
Bolivia, Plurinational 
State of N Spain X Malaysia None South Africa None 
Botswana None  Sweden X  Maldives  None Sri Lanka None  
Brazil X United Kingdom  X Mali None Suriname None  
Brunei Darussalam None  Ecuado r N  Malta  None Swaziland None  
Bulgaria X Egypt X  Mauritania  None Switzerland X  
Burkina Faso None  El Salvado r X  Mauritius  None Tanzania None  
Burundi None  Fiji None  Mexico  X Thailand X  
Cameroon None  Gabon None  Mongolia  None Togo None  
Canada X The Gambia X  Morocco  None Trinidad & Tobago None  
Central African Rep. None  Ghana N  Mozambique  None Tunisia X  
Chad None  Grenada None  Myanma r None Turkey X  
Chad None  Guatemala N  Namibia  X Uganda N  
Colombia None Guinea  None New Zealand N United Arab 
Emirates N 
Congo None  Guinea-Bissau  None Nicaragua  None United States X  
Costa Rica X Guyana None  Niger None Uruguay X  
Côte d'Ivoire None Haiti None Nigeria None Venezuela, 
Bolivarian Republic of None 
Cuba N Honduras X  Norway  X Zambia N  
Cyprus X Hong Kong, 
China N Pakistan None Zimbabwe N 
Czech Republic None  Hungary X  Panama  X   
Dem. Rep. of Congo None Iceland X Papua New 
Guinea None   
Djibouti None  India X  Paraguay  N   
Dominica N Indonesia None  Peru X   
Dominican Rep. None  Israel X  Philippines  None   
EC X Jamaica X  Poland  X   
Austria X Japan  X  Qatar N   
Belgium X Jordan3 X  Romania  None   
Denmar k X Kenya None  Rwanda  None   
 
"N" - the Member has indicated that it maintains no notifiable subsidies.  "X" - the Member has notified subsidies.  
"None" - no notification has been submitted.  
                                               
1 Became a Member on 20 December 1998.  
2 Became a Member on 10 February 1999. 
3 Became a Member on 11 April 2000. G/SCM/W/546/Rev.5 
 
- 20 - 
 
  ANNEX C 
REQUESTS FOR INFORMATION UNDER ARTICLE 25.8 
OF THE SCM AGREEMENT 
 
 
REQUESTING MEMBER MEMBER CONCERNED NOTIFICATION PROVIDED 
Australia South Africa G/SCM/Q2/ZAF/7 
European Community Arge ntina G/SCM/Q2/ARG/21 
European Communit y Australia G/SC M/Q2/AUS/16   
European Community Costa Rica G/SCM/Q2/CRI/3 
European Community Ja pan G/SCM/Q2/JPN/13 
India United States G/SCM/Q2/USA/59 
Korea, Rep. of European Community G/SCM/Q2/EEC/39 
Mexico South Africa G/SCM/Q2/ZAF/10 
New Zealand Canada G/SCM/Q2/CAN/58 
United States China G/SCM/Q2/CHN/9; G/SCM/Q2/CHN/46 
United States India G/SCM/Q2/IND/12 
United States Malaysia G/SCM/Q2/MYS/10;  G/SCM/Q2/MYS/12 
United States European Community G/SCM/Q2/EEC/13 
 
 G/SCM/W/546/Rev.5 
 
- 21 - 
 
  ANNEX D 
NOTIFICATION OF SUBSIDIES UNDER ARTICLE 25.10  
OF THE SCM AGREEMENT 
 
 
NOTIFYING MEMBER MEMBER CONCERNED NOTIFICATION PROVIDED 
European Community Cote d'Ivoire G/SCM/Q2/CIV/1 
European Community Cameroon G/SCM/Q2/CMR/1   
European Community Egypt G/SCM/Q2/EGY/1   
European Community Icel and G/SCM/Q2/ISL/1  
European Community Isra el G/SCM/Q2/ISR/1   
European Community Japa n G/SCM/Q2/JPN/14   
European Community Sri La nka G/SCM/Q2/LKA/1   
European Community Macao, China G/SCM/Q2/MAC/1   
European Community Mexico G/SCM/Q2/MEX/1   
European Community Pakist an G/SCM/Q2/PAK/1   
European Community Sloven ia G/SCM/Q2/SVN/1   
European Community Tunisia G/SCM/Q2/TUN/1   
European Community United States G/SCM/Q2/USA/11   
European Community South Africa G/SCM/Q2/ZAF/1 
United States China G/SCM/Q2/CHN/42 
United States India G/SCM/Q2/IND/20 
 G/SCM/W/546/Rev.5 
 
- 22 - 
 
  ANNEX E 
NOTIFICATION OF SEMI-ANNUAL REPORTS OF COUNTERVAILING DUTY ACTIONS  
1 JANUARY 1995-31 DECEMBER 20131 
(SUMMARY)  
	
Period Number of Members 
that submitted a 
semi-annual report Number of Members 
that notified "no 
countervailing action 
taken" Number of Members 
that made no 
notification 
1995 Jan-June 
(G/SCM/N/7/...) 10 54 33 
1995 July-Dec 
(G/SCM/N/12/...) 10 59 31 
1996 Jan-June 
(G/SCM/N/19/...) 9 60 38 
1996 July-Dec 
(G/SCM/N/23/...) 9 61 44 
1997 Jan-June 
(G/SCM/N/30/...) 8 62 47 
1997 July-Dec 
(G/SCM/N/35/...) 9 63 45 
1998 Jan-June 
(G/SCM/N/40/...) 7 67 43 
1998 July-Dec 
(G/SCM/N/47/...) 7 66 46 
1999 Jan-June 
(G/SCM/N/52/...) 7 66 46 
1999 July-Dec 
(G/SCM/N/56/...) 6 67 47 
2000 Jan-June 
(G/SCM/N/62/...) 6 66 50 
2000 July-Dec 
(G/SCM/N/68/...) 7 67 52 
2001 Jan-June 
(G/SCM/N/75/...) 7 65 54 
2001 July-Dec 
(G/SCM/N/81/...) 8 63 56 
2002 Jan-June 
(G/SCM/N/87/...) 8 62 59 
2002 July-Dec 
(G/SCM/N/93/...) 7 62 60 
2003 Jan-June 
(G/SCM/N/98/...) 11 57 63 
2003 July-Dec 
(G/SCM/N/106/...) 10 61 60 
2004 Jan-June 
(G/SCM/N/113/...) 8 57 67 
2004 July-Dec 
(G/SCM/N/122/...) 9 51 63 
2005 Jan-June 
(G/SCM/N/130/...) 6 53 64 
                                               
1 The EU and its member States ar e counted as a single WTO Member. G/SCM/W/546/Rev.5 
 
- 23 - 
 
  Period Number of Members 
that submitted a 
semi-annual report Number of Members 
that notified "no 
countervailing action 
taken" Number of Members 
that made no 
notification 
2005 July-Dec 
(G/SCM/N/138/...) 4 52 68 
2006 Jan-June 
(G/SCM/N/144/...) 4 55 65 
2006 July-Dec 
(G/SCM/N/153/...) 5 57 62 
2007 Jan-June 
(G/SCM/N/162/...) 6 44 73 
2007 July-Dec 
(G/SCM/N/170/...) 5 52 67 
2008 Jan-June 
(G/SCM/N/178/...) 9 46 70 
2008 July-Dec 
(G/SCM/N/185/...) 9 47 70 
2009 Jan-June 
(G/SCM/N/195/...) 12 42 72 
2009 July-Dec 
(G/SCM/N/203/...) 9 602 57 
2010 Jan-June 
(G/SCM/N/212/...) 7 652 54 
2010 July-Dec 
(G/SCM/N/219/...) 6 672 53 
2011 Jan-June 
(G/SCM/N/228/...) 5 712 50 
2011 July-Dec 
(G/SCM/N/235/...) 8 702 48 
2012 Jan-June 
(G/SCM/N/242/...) 8 672 53 
2012 July-Dec 
(G/SCM/N/250/...) 9 642 57 
2013 Jan-June 
(G/SCM/N/259/...) 13 622 57 
2013 July-Dec 
(G/SCM/N/267/...) 14 592 58 
 
                                               
2 Includes the one-time notifi cations made by Members.   G/SCM/W/546/Rev.5 
 
- 24 - 
 
  ANNEX F 
LIST OF MEMBERS THAT HAVE SUBMI TTED ONE TIME NOTIFICATIONS UNDER 
ARTICLES 25.11 AND 25.12 OF THE SCM AGREEMENT 
(G/SCM/N/202/...) 
 
 
Barbados; Belize; Burkina Faso; Burundi; Cameroon; Congo; Côte d'Ivoire; Cuba; Dominica; The Gambia; Georgia; Ghana; Guyana; Haiti; Hong Kong, China; Kenya; Lao People's Democratic 
Republic; Liechtenstein; Macao, China; Mongolia; Mozambique; Nepal; Saint Kitts and Nevis; 
Senegal; Sierra Leone; Sri Lanka; Suriname; and Switzerland.  G/SCM/W/546/Rev.5 
 
- 25 - 
 
  ANNEX G 
LIST OF MEMBERS THAT HAVE SUBMITTED NOTIFICATIONS UNDER  
ARTICLE 25.12 OF THE SCM AGREEMENT1 
 
 
Albania; Angola; Argentina; Armenia; Australia; Bangladesh; Bahrain; Bolivia, Plurinational State of; Botswana
2; Brazil; Canada; Chile; China; Colombia; Costa Rica; Croatia; Dominican Republic; 
Ecuador; Egypt; El Salvador; European Union; Fiji; Guatemala; Honduras; Iceland; India; 
Indonesia; Israel; Jamaica; Japan; Jordan; Keny a; Korea, Rep. of; Kuwait; Kyrgyz Republic; 
Lesotho2; Malaysia; Mexico; Moldova, Rep. of; Montenegro; Morocco; Namibia2; New Zealand; 
Nicaragua; Nigeria; Norway; Oman; Pakistan; Panama; Papua New Guinea; Paraguay; Peru; 
Philippines; Saint Vincent and the Grenadines; Singapore; South Africa; Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu; Swaziland2; Thailand; The Former Yugoslav 
Republic of Macedonia; Trinidad and Tobago; T unisia; Turkey; Uganda; Ukraine; United Arab 
Emirates; United States; Uruguay; Venezuela, Bolivarian Republic of; Viet Nam; Zambia; 
Zimbabwe. 
                                               
1 Circulated in G/SCM/N/18 and addenda. 
2 Member of the Southern African Customs Union ("SACU").  Has not yet established a national 
investigating authority.  The International Trade and Ad ministration Commission of  South Africa (ITAC) has 
been given the mandate to conduct investig ations on behalf of all SACU Members. G/SCM/W/546/Rev.5 
 
- 26 - 
 
  ANNEX H 
COUNTERVAILING DUTY LEGISL ATION NOTIFICATIONS UNDER 
ARTICLE 32.6 OF THE SCM AGREEMENT 
 
 
MEMBER/OBSERVER  NOTIFICATION PROVIDED  
Albania G/SCM/N/1/ALB/2 + Rev.1 
Angola None 
Antigua and Barbuda G/SCM/N/1/ATG/2 
Argentina G/SCM/N/1/ARG/1 + Suppl.1, 2, 3 & Suppl.3/Corr.1 + 
Suppl.4, 5, 6, 7 & 8 
Armenia G/SCM/N/1/ARM/1 
Australia G/SCM/N/1/AUS/2 + Suppl.1, 2, 3, 4, 5, 6, 7, 8, 9, 10 
& 11 
Bahrain G/SCM/N/1/BHR/1 
Bangladesh None 
Barbados G/SCM/N/1/BRB/1 
Belize None 
Benin G/SCM/N/1/BEN/1 
Bolivia, Plurinational State of G/SCM/N/1/BOL/1 + Suppl.1 
Botswana None 
Brazil G/SCM/N/1/BRA/2 + Suppl.1, 2, 3, 4, 5, 6, 7, 8 & 9 
Brunei Darussalam G/SCM/N/1/BRN/1 
Burkina Faso G/SCM/N/1/BFA/1 
Burundi G/SCM/N/1/BDI/1 
Cambodia G/SCM/N/1/KHM/1 
Cameroon G/SCM/N/1/CMR/1 
Canada G/SCM/N/1/CAN/4 
Cape Verde None 
Central African Republic None 
Chad G/SCM/N/1/TCD/1 
Chile G/SCM/N/1/ CHL/2 + Suppl.1 
China G/SCM/N/1/CHN/1 + Suppl.1, 2, 3 & 4 
Colombia G/SCM/N/1/COL/1 
Congo None 
Costa Rica G/SCM/N/1/CRI/4 
Côte d'Ivoire G/SCM/N/1/CIV/1 
Croatia G/SCM/N/1/HRV/2 + Corr.1 
Cuba G/SCM/N/1/CUB/1 + Suppl.1 
Democratic Republic of the Congo None 
Djibouti None 
Dominica G/SCM/N/1/DMA/1 
Dominican Republic G/SCM/N/1/DOM/2 + Corr.1 (Spanish only) + 
Suppl.1/Corr.1 
Ecuador  G/SCM/N/1/ECU/3 
European Union G/SCM/N/1/EEC/2 + Suppl.1, 2,3, 4, 5, 61 & 72 
Egypt G/SCM/N/1/EGY/2/ Rev.1 + Rev.1/Suppl.1 
El Salvador G/SCM/N/1/SLV/3 
Fiji G/SCM/N/1/FJI/2 
Gabon G/SCM/N/1/GAB/2 
The Gambia G/SCM/N/1/GMB/1 
Georgia G/SCM/N/1/GEO/1 
Ghana G/SCM/N/1/GHA/1 
Grenada G/SCM/N/1/GRD/2 
                                               
1 Document G/SCM/N/1/EEC/2/Suppl.6 provides information on the status of laws and regulations of the 
following WTO Members: Cyprus; the Czech Republic; Esto nia; Hungary; Latvia; Lithuania; Malta; Poland; the 
Slovak Republic and Slovenia, all of which became  Member States of the European Communities on 
1 May 2004.   
2 Document G/SCM/N/1/EEC/2/Suppl.7 provides information on the status of laws and regulations of 
Bulgaria and Romania, which became Member States of the European Communities on 1 January 2007.  G/SCM/W/546/Rev.5 
 
- 27 - 
 
  MEMBER/OBSERVER  NOTIFICATION PROVIDED  
Guatemala G/SCM/N/1/GTM/3 
Guinea G/SCM/N/1/GIN/1 
Guinea-Bissau None 
Guyana G/SCM/N/1/GUY/1 
Haiti G/SCM/N/1/HTI/1 
Honduras G/SCM/N/1/HND/3 
Hong Kong, China G/SCM/N/1/HKG/1 
Iceland G/SCM/N/1/ISL/1 
India G/SCM/N/1/IND/2 + Co rr.1 + Suppl.1, 2 ,3 & 4 
Indonesia G/SCM/N/1/IDN/3 
Israel G/SCM/N/1/ISR/3 + Corr.1 
Jamaica G/SCM/N/1/JAM/2 
Japan G/SCM/N/1/JPN/2 + Corr.1 & 2 + Suppl.1, 2, 3, 4 & 
Suppl.4/Corr.1, Suppl.5, 6 & 7 
Jordan G/SCM/N/1/JOR/3 
Kenya G/SCM/N/1/KEN/2 
Korea, Rep. of G/SCM/N/1/KOR/4 
Kuwait G/SCM/N/1/KWT/1  
Kyrgyz Rep. G/SCM/N/1/KGZ/1 
Lao People's Democratic Republic None 
Lesotho None 
Liechtenstein G/SCM/N/1/LIE/1 
Macao, China G/SCM/N/1/MAC/1 
Madagascar None 
Malawi G/SCM/N/1/MWI/1 
Malaysia G/SCM/N/1/MYS/1 + Add.1 
Maldives G/SCM/N/1/MDV/2 
Mali G/SCM/N/1/MLI/1 
Mauritania None 
Mauritius G/SCM/N/1/MUS/2 
Mexico G/SCM/N/1/MEX/1 + Corr.1 + Suppl.1, 2, 
Suppl.2/Corr.1 & Suppl.3 
Moldova, Rep. of G/SCM/N/1/MDA/1 
Mongolia G/SCM/N/1/MNG/2 
Montenegro G/SCM/N/1/MNE/1 
Morocco G/SCM/N/1/MAR/3 
Mozambique None 
Myanmar G/SCM/N/1/MYN/1 
Namibia G/SCM/N/1/NAM/1 
Nepal G/SCM/N/1/NPL/1 
New Zealand G/SCM/N/1/NZL/2 + Suppl.1, 2, 3 & 4 
Nicaragua G/SCM/N/1/NIC/2 
Niger None 
Nigeria G/SCM/N/1/NGA/1 
Norway G/SCM/N/1/NOR/4 + Corr.1 
Oman  G/SCM/N/1/OMN/2 
Pakistan G/SCM/N/1/PAK/2 + Suppl.1, 2 & 3 
Panama G/SCM/N/1/PAN/2 + Suppl.1 
Papua New Guinea G/SCM/N/1/PNG/1 
Paraguay G/SCM/N/1/PRY/2 + Corr.1 
Peru G/SCM/N/1/PER/2 + Suppl.1 
Philippines G/SCM/N/1/PHL/2 
Qatar G/SCM/N/1/QAT/2 
Russian Federation G/SCM/N/1/RUS/1 
Rwanda None 
Saint Kitts & Nevis None 
Saint Lucia G/SCM/N/1/LCA/1 
Saint Vincent & Grenadines None 
Samoa None 
Saudi Arabia, Kingdom of G/SCM/N/1/SAU/1 G/SCM/W/546/Rev.5 
 
- 28 - 
 
  MEMBER/OBSERVER  NOTIFICATION PROVIDED  
Senegal G/SCM/N/1/SEN/1 
Sierra Leone None 
Singapore G/SCM/N/1/SGP/2 + Suppl.1 
Solomon Islands None 
South Africa G/SCM/N/1/ZAF/2 + Add.1 
Sri Lanka G/SCM/N/1/LKA/1 
Suriname G/SCM/N/1/SUR/1 
Swaziland None 
Switzerland G/SCM/N/1/CHE/1 
Chinese Taipei G/SCM/N/1/ TPKM/1 + Corr.1 + Suppl.1 
Tajikistan None 
Tanzania None 
Thailand G/SCM/N/1/THA/4 + Corr.1 
The Former Yugoslav Republic of Mace donia G/SCM/N/1/MKD/ 1 + Corr.1 + Suppl.1 
Togo G/SCM/N/1/TGO/1  
Tonga  G/SCM/N/1/TON/1  
Trinidad and Tobago G/SCM/N/1/TTO/1 + Suppl.1 
Tunisia G/SCM/N/1/TUN/2 
Turkey G/SCM/N/1/TUR/3 + Supp l.1, 2, 3 & Suppl.3/Corr.1 
Uganda G/SCM/N/1/UGA/2 
Ukraine G/SCM/N/1/UKR + Suppl.1 & Suppl.1/Corr.1 
United Arab Emirates G/SCM/N/1/ARE/1 
United States G/SCM/N/1/USA/1 + Corr.1 + Suppl.1, 2, 3, 4, 5, 6, 7, 
8, 9, 10, 11, 12, 13, 14 & 15 
Uruguay G/SCM/N/1/URY/1 + Suppl.1 
Vanuatu None 
Venezuela, Bolivarian Republic of  G/SCM/N/1/VEN/1 + Suppl.1 & 2 
Viet Nam None 
Zambia G/SCM/N/1/ZMB/1 
Zimbabwe G/SCM/N/1/ZWE/2 + Suppl.1 
 G/SCM/W/546/Rev.5 
 
- 29 - 
 
  ANNEX I 
CONTINUATION FOR CALENDAR YEAR 2013,  PURSUANT TO THE GENERAL COUNCIL 
DECISION OF 27 JULY 2007 (WT/L/691), OF EXTENSIONS UNDER SCM ARTICLE 27.4  
OF THE TRANSITION PERIOD FOR THE ELIMINATION OF EXPORT SUBSIDIES 
 
Decisions Adopted by the Committee on Subsidies and Countervailing Measures 
23 October 2012 
 
 
Member Programme Document 
Antigua & 
Barbuda Fiscal Incentives Act Cap 172 G/SCM/50/Add.10 
Free Trade and Processing Zone Act No. 12 of 1994 G/SCM/51/Add. 10 
Barbados Fiscal Incentive Programme G/SCM/52/Add. 10 
Export Allowance G/SCM/53/Add.10 
Research and Development Allowance G/SCM/54/Add.10 
International Business Incentives G/SCM/55/Add.10 
Societies With Restricted Liability G/SCM/56/Add.10 
Belize Fiscal Incentives Act G/SCM/57/Add.10 
Export Processing Zo ne Act G/SCM/58/Add.10 
Commercial Free Zone Act G/SCM/59/Add.10 
Costa Rica Free Zone Regime G/SCM/61/Add.10 
Inward Processing Regime G/SCM/62/Add.10 
Dominica Fiscal Incentives Programme G/SCM/63/Add.10 
Dominican 
Republic Law No. 8-90 to "Promote the Establishment of New 
Free Zones and Expand Existing Ones" G/SCM/64/Add.10 
El Salvador Export Processing Zones and Marketing Act, as 
amended G/SCM/65/Add.10 
Fiji Short-Term Export Profit  Deduction G/SCM/66/Add.10 
Export Processing Factories/Export Processing Zones 
Scheme G/SCM/67/Add.10 
Grenada Fiscal Incentive Act No. 41 of 1974 G/SCM/69/Add.10 
Statutory Rules and Orders No. 37 of 1999 G/SCM/70/Add.10 
Qualified Enterprises Act No. 18 of 1978 G/SCM/71/Add.10 
Guatemala Exemption from Company Tax, Customs Duties and 
Other Import Taxes for Companies under Special Customs Regimes G/SCM/72/Add.10 
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.10 
Exemption from Company Tax, Customs Duties and 
Other Import Taxes for the Production Process of Commercial and Industrial En terprises Operating in the 
Industrial and Free Trade Zone G/SCM/74/Add.10 G/SCM/W/546/Rev.5 
 
- 30 - 
 
  Member Programme Document 
Jamaica Export Industry Encouragement Act G/SCM/75/Add.10 
Jamaica Export Free Zone Act G/SCM/76/Add.10 
Foreign Sales Corporation Act G/SCM/77/Add.10 
Industrial Incentives (Factory Construction) Act G/SCM/78/Add.10 
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.10 
Mauritius Freeport Scheme – Corporate Tax Exemption G/SCM/83/Add.10 
Panama Official Industry Register G/SCM/84/Add.10 
Export Processing Zones G/SCM/85/Add.10 
Papua New 
Guinea Section 45 of the Income Tax G/SCM/86/Add.10 
Saint Lucia Fiscal Incentives Act, No. 15 of 1974 G/SCM/87/Add.10 
Free Zone Act, No. 10 of 1999 G/SCM/88/Add.10 
Micro and Small Scale Business Enterprises Act, No. 19 
of 1998 G/SCM/89/Add.10 
Saint Kitts and 
Nevis Fiscal Incentives Act, No. 17 of 1974 G/SCM/90/Add.10 
St. Vincent and 
the Grenadines Fiscal Incentives Act No. 5 of 1982, as amended G/SCM/91/Add.10 
Uruguay Automotive Industry Export Pr omotion Regime G/SCM/92/Add.10 
 G/SCM/W/546/Rev.5 
 
- 31 - 
 
  ANNEX J 
NOTIFICATIONS UNDER ARTICLE 27.13 OF THE SCM AGREEMENT  
OF SUBSIDIES GRANTED IN CONNECTION WITH  
PRIVATIZATION PROGRAMMES  
 
 
MEMBER NOTIFICATION PROVIDED 
Brazil G/SCM/N/13/BRA & Corr.1 
 G/SCM/W/546/Rev.5 
 
- 32 - 
 
   
ANNEX K 
NOTIFICATIONS UNDER ARTICLE 28.1(a) OF SUBSIDIES  
INCONSISTENT WITH THE SCM AGREEMENT 
(G/SCM/N/2...) 
  
MEMBER NOTIFICATION PROVIDED 
Canada G/SCM/N/2/CAN 
Chile G/SCM/N/2/CHL and Suppl.1 
Cuba G/SCM/N/2/CUB 
Honduras G/SCM/N/2/HND 
Jordan G/SCM/N/2/JOR 
Mauritius G/SCM/N/2/MUS 
Malaysia G/SCM/N/2/MYS 
Oman G/SCM/N/2/OMN 
Saudi Arabia, Kingdom of G/SCM/N/2/SAU 
Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu G/SCM/N/2/TPKM and Suppl.1 
South Africa G/SCM/N/2/ZAF 
 G/SCM/W/546/Rev.5 
 
- 33 - 
 
   
ANNEX L 
NOTIFICATIONS UNDER ARTICLE 29.3 OF THE SCM AGREEMENT  
BY MEMBERS IN TRANSFORMATION INTO  
A MARKET ECONOMY 
(G/SCM/N/9...) 
 
 
MEMBER NOTIFICATION PROVIDED 
Czech Republic G/SCM/N/9/CZE 
Hungary G/SCM/N/9/HUN, Corr.1 and 2 and Suppl.1 
Jordan G/SCM/N/9/JOR 
Oman G/SCM/N/9/OMN 
Poland G/SCM/N/9/POL and Corr.1 
Romania G/SCM/N/9/ROM and Suppl.1 
Saudi Arabia, Kingdom of G/SCM/N/9/SAU 
  
 
__________