. /.   WORLD TRADE  
ORGANIZATION  G/SCM/68/Add.5 
20 November 2007 
 (07-5068) 
Committee on Subsidies 
and Countervailing Measures  
 
 
 
CONTINUATION FOR CALENDAR YEAR 2008 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) 
 
FIJI  
 
The Income Tax Act (Film Making and Audio Visual Incentive Amendment Decree 2000 )  
 
Decision of 25 October 2007 
 
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 request made by Fiji under paragraph 1(a) of the Procedures1 and the 
reference made in that request to  the updating notification for calendar year submitted by Fiji pursuant 
to paragraph 1(d) of the "Procedures for Exte nsions under Article 27.4 for Certain Developing 
Country Members" (document G/SCM/39 of 20 November 2001), for the Income Tax Act (Film 
Making and Audio Visual Incentive Amendment Decree 2000 ("the programme");2 
 
 Recalling that the Committee considered, for purpo ses of the decision in G/SCM/68 taken by 
the Committee on 22 November 2002, Fiji 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 extension pursuan t to Article 27.4 of the Agreement on Subsidies and 
Countervailing Measures ("the SCM Agreement");   Taking note that  Fiji 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; 
 
 On the basis of  the review of the notified information by the Committee pursuant to 
paragraphs 1(d) and 1(e) of G/SCM/39 to verify Fiji's fulfilment, during the period reviewed by the 
Committee in 2007, of its obligations with respect  to the programme under the transparency and 
                                                      
1 This request has been circulated in document G/SCM/N/163/FJI dated 4 September 2007. 
2 This notification has been circulated in document G/SCM/N/160/FJI dated 4 September 2007. G/SCM/68/Add.5 
Page 2  
 
  standstill provisions as contained in paragraphs 3 an d 4 of G/SCM/39, in relation to the programme as 
in existence on 1 September 2001;   Hereby agrees to continue, until 31 December 2008, pu rsuant to paragraph 1(b) of the 
Procedures, the extension granted in G/SCM/68 and Add. 1-4 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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