. /.   WORLD TRADE  
ORGANIZATION  G/SCM/86/Add.5 
20 November 2007 
 (07-5093) 
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) 
 
PAPUA NEW GUINEA  
 
Section 45 of the Income Tax  
 
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 Papua New Guinea under paragraph 1(a) of the 
Procedures1 and the reference made in that request to  the updating notification for calendar year 
submitted by Papua New Guinea pursuan t to paragraph 1(d) of the "P rocedures for Extensions under 
Article 27.4 for Certain Developing Coun try Members" (document G/SCM/39 of 
20 November 2001), for Section 45 of the Income Tax ("the programme");2 
 
 Recalling that the Committee considered, for purpo ses of the decision in G/SCM/86 taken by 
the Committee on 22 November 2002, Papua new Guin ea 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 favourable  in terms of scope, cove rage and 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 Papua New Guinea's fulfilment, during the period 
reviewed by the Committee in 2007, of its obliga tions with respect to the programme under the 
                                                      
1 This request has been circulated in document G/SCM/N/163/PNG dated 10 September 2007.  
2 This notification has been circulated in document G/SCM/N/160/PNG dated 10 September 2007.  G/SCM/86/Add.5 
Page 2  
 
  transparency and standstill provisions as contained in paragraphs 3 and 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/86 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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