./.  WORLD TRADE  
ORGANIZATION  G/SCM/50/Add.3 
1 November 2005 
 
 (05-5094) 
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 
 
ANTIGUA AND BARBUDA 
 
Fiscal Incentives Act Cap 172  
 
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 Antigua and 
Barbuda to the Committee,1 pursuant to the Procedures, for Fiscal Incentives Act Cap 172 (“the 
programme”); 
  Recalling that it considered, for purposes of the decision in G/SCM/50 taken by the 
Committee on 22 November 2002, Antigua and Barbuda  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  Antigua and Barbuda confirms that the programme has not been modified 
since 1 January 2003 so as to make it more favourable  in terms of scope, cove rage 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/ATG (4 January 2002), G/SCM/N/71/ATG (6 March 2002), G/SCM/N/99/ATG (3 July 2003),  G/SCM/N/114/ATG (30 June 2004), G/SCM/N/128/ATG (6 July 2005), G/SCM/Q3/ATG/1 (8 April 2002) to 
G/SCM/Q3/ATG/8 (2 July 2002).   G/SCM/50/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 ve rify Antigua and Barbuda's fulfilment, during the 
period reviewed by the Committee in 2005, of its obl igations 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/50 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/50 and Add.1 and Add.2 shall apply.  
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