. /.   WORLD TRADE  
ORGANIZATION  G/SCM/83/Add.5 
20 November 2007 
 (07-5083) 
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) 
 
MAURITIUS  
 
Freeport Scheme – Customs Duty and Excise Duty Concession on  
Machinery and Equipment Imported into Freeport  
 
Freeport Scheme – Corporate Tax Exemption  
 
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 Mauritius under paragraph 1(a) of the Procedures1 
and the reference made in that request to the updating notification for calendar year submitted by 
Mauritius pursuant to paragraph 1(d) of the "Proced ures for Extensions under Article 27.4 for Certain 
Developing Country Members" (document G/SC M/39 of 20 November 2001), for the Freeport 
Scheme (Customs Duty and Excise Duty Concession on Machinery and Equipment Imported into Freeport and Corporate Tax Exemption) ("the programme");
2 
 
 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 request has been circulated in document G/SCM/N/163/MUS dated 27 August 2007. 
2 This notification has been circulated in document G/SCM/N/160/MUS dated 5 June 2007.   G/SCM/83/Add.5 
Page 2  
 
   
 On the basis of  the review of the notified information by the Committee pursuant to 
paragraphs 1(d) and 1(e) of G/SC M/39 to verify Mauritius' fulfilment, during the period reviewed by 
the Committee in 2007, of its obligations with resp ect to the programme under the transparency and 
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/83 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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