. /.   WORLD TRADE  
ORGANIZATION  G/SCM/74/Add.7 
27 November 2009 
 (09-5972) 
Committee on Subsidies  
and Countervailing Measures  
 
 
 
CONTINUATION FOR CALENDAR YEAR 2010 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) 
 
GUATEMALA 
 
Exemption from Company Tax, Customs Duties and Other Import Taxes  
for the Production Process of Commercial and Industrial Enterprises  
Operating in the Industrial and Free Trade Zone  
 
Decision of 20 October 2009 
 
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 updating notification for calendar year 2008 submitted by Guatemala 
pursuant to paragraph 1(c) of the Procedures for the Exemption from Company Tax, Customs Duties 
and Other Import Taxes for the Production Process of Commercial and Industrial Enterprises 
Operating in the Industrial and Free Trade Zone ("the programme");1   
  Recalling that the Committee considered, for purpo ses of the decision in G/SCM/74 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;   
 
 On the basis of  the review of the notified information by the Committee pursuant to 
paragraphs 1(c) and 1(d) of the Procedures to verify Guatemala's fulfilment, during the period 
                                                      
1 This notification has been circulated in document G/SCM/N/192/GTM dated 9 July 2009.   G/SCM/74/Add.7 
Page 2  
 
  reviewed by the Committee in 2009, of its obliga tions with respect to the programme under the 
transparency and standstill provisions as contained in paragraphs 2 and 3 of th e Procedures, in relation 
to the programme as in existence on 1 September 2001;     Hereby agrees to continue, until 31 December 2010, pursuant to paragraph 1(c) of the 
Procedures, the extension granted in G/SCM/74 and Add.1-6 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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