. /.   WORLD TRADE  
ORGANIZATION  G/SCM/83/Add.6 
4 December 2008 
 (08-5962) 
Committee on Subsidies  
and Countervailing Measures  
 
 
 
CONTINUATION FOR CALENDAR YEAR 2009 OF EXTENSION UNDER SCM 
ARTICLE 27.4 OF THE TRANSITION PERIOD FOR THE ELIMINATION  
OF EXPORT SUBSIDIES PURSUANT TO THE GENERAL COUNCIL  
DECISION OF 27 JULY 2007 (WT/L/691) 
 
MAURITIUS 
 
Freeport Scheme – Customs Duty and Excise Duty Concession on  
Machinery and Equipment Imported into Freeport  
 
Freeport Scheme – Corporate Tax Exemption  
 
Decision of 29 October 2008 
 
Addendum  
 
  The Committee on Subsidies and Countervailing Measures (the "Committee"),    Having regard to the "Procedures for Continuation of Extens ions Pursuant 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" (document WT /L/691), adopted by the General Council on 
27 July 2007 ("the Procedures");   
 
 Taking into account the updating notification for calendar year 2007 submitted by Mauritius 
pursuant to paragraph 1(c) of the Procedures for th e Freeport Scheme (Customs Duty and Excise Duty 
Concession on Machinery and Equipment Imported in to Freeport and Corporate Tax Exemption) 
("the programme");1   
  Recalling that the Committee considered, for purpo ses of the decision in G/SCM/83 taken by 
the Committee on 22 November 2002, Mauritius to be  a developing country Member, whose share of 
world merchandise export trade was not greater th an 0.10 per cent and whose total Gross National 
Income for the year 2000 as published by the Wo rld Bank was at or below US$20 billion, and who 
was otherwise eligible to request an extension pur suant to Article 27.4 of the Agreement on Subsidies 
and Countervailing Measures ("the SCM Agreement");   
 
 Taking note that  Mauritius confirms that the progra mme has not been modified since 
1 January 2003 so as to make it more favourable in te rms of scope, coverage a nd intensity of benefits 
than it was on 1 September 2001;   
 
                                                      
1 This notification has been circulated in document G/SCM/N/155/MUS/Suppl.1-G/SCM/N/177/MUS 
dated 3 September 2008. G/SCM/83/Add.6 
Page 2  
 
   On the basis of  the review of the notified information by the Committee pursuant to 
paragraphs 1(c) and 1(d) of the Procedures to veri fy Mauritius' fulfilment, during the period reviewed 
by the Committee in 2008, of its obligations with  respect to the programme under the transparency 
and standstill provisions as containe d in paragraphs 2 and 3 of the Procedures, in relation to the 
programme as in existe nce on 1 September 2001; 
 
 Hereby agrees to continue, until 31 December 2009, pursuant to paragraph 1(c) of the 
Procedures, the extension granted in G/SCM/83 and Add.1-5 of the transition period, under 
Article 27.2(b) of the SCM Agreement , for the elimination of export subsidies which take the form of 
full or partial exemptions from import duties and inte rnal taxes and which were in existence under the 
programme on 1 September 2001.  All terms and c onditions and other provisions of the Procedures 
shall apply.     
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