./.  WORLD TRADE  
ORGANIZATION  G/SCM/73/Add.3 
1 November 2005 
 (05-5115) 
Committee on Subsidies 
and Countervailing Measures  
 
 
 
CONTINUATION OF EXTENSION UNDER SCM ARTICLE 27.4  
OF THE TRANSITION PERIOD FOR THE EL IMINATION OF EXPORT SUBSIDIES  
PURSUANT TO THE PROCEDURES IN G/SCM/39 
 
GUATEMALA 
 
Exemption from Company Tax, Customs Duties and Other Import Taxes for the Production  
Process Relating to Activities of Managers and Users of Free Zones  
 
Decision of 27 October 2005 
 
Addendum  
   The Committee on Subsidies and Countervailing Measures (the “Committee”),  
 
 As directed by the Fourth Ministerial Conference, in  its Decision on Implementation-Related 
Issues and Concerns, (WT/MIN(01)/17, 20 November 2001); 
 
 In following the “Procedures for Extensions Under Article 27.4 for Certain Developing 
Country Members” (G/SCM/39, 20 November 2001) ("the Procedures"), including paragraphs 1(d) 
and 1(e) thereof; 
 
 Taking into account the request and other notified inform ation provided by Guatemala to the 
Committee,1 pursuant to the Procedures, for Exemp tion from Company Tax, Customs Duties and 
Other Import Taxes for the Production Process Relating to Activities of Managers and Users of Free 
Zones (“the programme”);   Recalling that it considered, for purposes of the decision in G/SCM/73 taken by the 
Committee on 22 November 2002, Guatemala 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  Guatemala confirms that the programme 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 The notified information on the basis of which this decision is taken is found in documents 
G/SCM/N/74/GTM (11 December 2001), G/SCM/N/71/GTM (5 July 2001), G/SCM/N/99/GTM (22 July 2003), G/SCM/N/114/GTM (30 June 2004), G/SCM/N/ 128/GTM (6 July 2005), G/SCM/Q3/GTM/1 
(22 February 2002) to G/SCM/Q3/GTM/14 (7 October 2005).   G/SCM/73/Add.3 
Page 2  
 
  On the basis of  the review of the notified information by the Committee pursuant to 
paragraphs 1(d) and 1(e) of the Procedures to verify Guatemala's fulfilment, during the period 
reviewed by the Committee in 2005, of its obliga tions with respect to the programme under the 
transparency and standstill provisions as contained in paragraphs 3 and 4 of th e Procedures, in relation 
to the programme as in existence on 1 September 2001; 
 
 Hereby agrees to continue, until 31 December 2006, pur suant to the Procedures, the extension 
and continuation thereof granted in G/SCM/73 and Add.1 and Add.2 of the transition period, under 
Article 27.2(b) of the SCM Agreement, for the elimin ation 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 decision in 
G/SCM/73 and Add.1 and Add.2 shall apply. 
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