. /.  WORLD TRADE  
ORGANIZATION  G/SCM/86/Add.3 
31 October 2005 
 
 (05-5064) 
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 
 
PAPUA NEW GUINEA 
 
Section 45 of the Income Tax
 
  
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 info rmation provided by Papua New 
Guinea to the Committee,1 pursuant to the Procedures, for Section 45 of the Income Tax (“the 
programme”);   Recalling that it considered, for purposes of the decision in G/SCM/86 taken by the 
Committee on 22 November 2002, Papua New Guinea to be a developing country Member, whose 
share of world merchandise export trade was not greater than 0.10 per cent and whose total Gross 
National Income for the year 2000 as published by the World Bank was at or below US$20 billion, and who was otherwise eligible to request an exte nsion pursuant to Article 27.4 of the Agreement on 
Subsidies and Countervailing Measures ("the SCM Agreement");   Taking note that  Papua New Guinea confirms that th e programme has not been modified 
since 1 January 2003 so as to make it more favourab le in terms of scope, c overage and 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/PNG (18 June  2001) and G/SCM/N/74/PN G/Suppl. 1 (21 December 2001), G/SCM/N/71/PNG 
(7 March 2002), G/SCM/N/99/PNG (17 October 2003), G/SCM/N/99/Suppl.1 (27 November 2003), G/SCM/N/114/PNG (14 September 2004), G/SCM/N/128/PNG/Suppl.1 (20 September 2005), 
G/SCM/Q3/PNG/1 (3 April 2002) to G/SCM/Q3/PNG/7 (27 November 2003).   G/SCM/86/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 Papua New Guinea'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/86 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/86 and Add.1 and Add.2 shall apply.  
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