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World Trade
Organization
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G/SCM/N/1/CHN/1/Suppl.3
20 October 2004
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(04-4454)
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Committee on Subsidies
and Countervailing Measures
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NOTIFICATION OF LAWS AND REGULATIONS
UNDER
ARTICLE 32.6 OF THE AGREEMENT
PEOPLE'S REPUBLIC OF CHINA
Supplement
The following communication, dated
18 October 2004, is being circulated at the
request of the Delegation of the People's Republic of
China.
_______________
With reference to Article 32.6 of the Agreement on
Subsidies and Countervailing Measures, I have the honour to
notify the Committee on Subsidies and Countervailing
Measures the following regulations:
Regulations of the People's Republic of China on
Countervailing Measures - English translation, which is
authentic only in Chinese, is attached for reference by WTO
Members.
Regulations of the People’s
Republic of China on Countervailing Measures
(Promulgated by
Decree No. 329 of the State Council of the People’s Republic
of China on 26 November 2001, and
revised in accordance with the Decision of the State Council
on Amending the Regulations of the People’s Republic of China on Countervailing Measures
promulgated on
31 March 2004)
Chapter I
General Provisions
Article 1
These Regulations are
formulated in accordance with the relevant provisions of the
Foreign Trade Law of the People’s Republic of
China
for the purpose of maintaining the foreign trade order and
fair competition.
Article 2
Where an import to
which a subsidy is granted causes material injury or threat
of material injury to an established domestic industry, or
causes material retardation of the establishment of such an
industry, a countervailing investigation shall be initiated
and countervailing measures applied in accordance with the
provisions of these Regulations.
Chapter II
Subsidy and Injury
Article 3
The term “subsidy” means a
financial contribution or any form of income or price
support which is provided by the government or any public
body of an exporting country (region) and which will benefit
the recipients.
The government or any public body of an exporting
country (region) is hereinafter collectively referred to as
the government of an exporting country (region).
The term “financial contribution” in Paragraph 1 of
this Article shall include:
(1)
the government of an exporting
country (region) directly provides funds in the form of
grants, loans, or equity infusion, etc., or potentially
directly transfers funds or liabilities in the form of loan
guarantees or otherwise;
(2)
the government of an exporting
country (region) forgoes or does not collect revenue that is
otherwise due;
(3)
the government of an exporting
country (region) provides goods or services other than
general infrastructure, or purchases goods; and
(4)
the government of an exporting
country (region) carries out the above-mentioned functions
by making payments to a funding mechanism, or entrusts or
directs a private body to carry out the above-mentioned
functions.
Article 4
A subsidy subject to
countervailing investigation and countervailing measures
under these Regulations must be specific.
A subsidy falling under one of the following
circumstances shall be specific:
(1)
the subsidy received
by certain enterprises or industries explicitly specified by
the government of an exporting country (region);
(2)
the subsidy received
by certain enterprises or industries explicitly provided for
in laws and regulations of an exporting country (region);
(3)
the subsidy received
by enterprises or industries located within a designated
specific area;
(4)
the subsidy
contingent upon export performance, including any of those
illustrated in the List of Export Subsidies annexed to these
Regulations; or
(5)
the subsidy
contingent upon the use of domestic over imports.
In determining the specificity of a subsidy, such
factors as the number of subsidized enterprises, the amount,
proportion, length of time, and form of the subsidy received
by enterprises shall also be considered.
Article 5
The Ministry of
Commerce shall be responsible for the investigation and
determination of a subsidy.
Article 6
The amount of a
subsidy to an import shall be calculated according to the
following methods by distinguishing among differing cases:
(1)
where the subsidy is
granted in the form of a grant, the amount of the subsidy
shall be calculated on the basis of the actual amount
received by an enterprise;
(2)
where the subsidy is
granted in the form of a loan, the amount of the subsidy
shall be calculated on the basis of the difference between
the amount of interest an enterprise should pay on a loan in
the ordinary commercial loan conditions and the amount of
interest the enterprise pays on this loan;
(3)
where the subsidy is
granted in the form of a loan guarantee, the amount of the
subsidy shall be calculated on the basis of the difference
between the amount of interest an enterprise should pay on a
commercial loan without such guarantee and the amount of
interest the enterprise actually pays on a loan guaranteed;
(4)
where the subsidy is
granted in the form of an equity infusion, the amount of the
subsidy shall be calculated on the basis of the actual
amount of the capital an enterprise receives;
(5)
where the subsidy is
granted in the form of the provision of goods or services,
the amount of the subsidy shall be calculated on the basis
of the difference between the price of the goods or services
at normal market price and the price that an enterprise
actually pays;
(6)
where the subsidy is
granted in the form of purchase of goods, the amount of the
subsidy shall be calculated on the basis of the difference
between the actual price the government pays and the normal
market price of the goods; and
(7)
where the subsidy is
granted in the form of forgoing or not collecting due
revenue, the amount of the subsidy shall be calculated on
the basis of the difference between the amount payable under
law and the actual amount an enterprise pays.
The amount of subsidies granted in forms other than
those enumerated in the preceding paragraph shall be
calculated in a fair and reasonable way.
Article 7
The term “injury”
means material injury or threat of material injury caused by
a subsidy to an established domestic industry or material
retardation of the establishment of such a domestic
industry.
The Ministry of Commerce shall be responsible for the
investigation and determination of injury. The
countervailing investigation of injury to a domestic
industry involving agricultural products shall be conducted
by the Ministry of Commerce jointly with the Ministry of
Agriculture.
Article 8
The following factors
shall be examined in the determination of injury caused by a
subsidy to a domestic industry:
(1)
the effects on trade
likely to arise from the subsidy;
(2)
whether the volume
of subsidized imports, including the volume of subsidized
imports either in absolute terms or relative to the
production or consumption of a like domestic product, has
been increasing significantly, or the possibility of a
significant increase in subsidized imports;
(3)
the effects of
subsidized imports on prices, including the price
undercutting by the subsidized imports, or the significant
suppressing or depressing effects on the price of a like
domestic product, etc.;
(4)
the consequent
impact of the subsidized imports on the relevant economic
factors and indices of the domestic industry;
(5)
the production
capacity or export capacity of the exporting country
(region) or the country (region) of origin, and inventories
of the product under investigation; and
(6)
other factors that
may cause or have caused injury to a domestic industry.
The determination of a threat of material injury
shall be based on facts and not merely on allegation,
conjecture or remote possibility.
When determining the injury caused by a subsidy to a
domestic industry, the determination shall be based on
positive evidence, and the injuries caused by factors other
than subsidy must not be attributed to the subsidy.
Article 9
Where the subsidized
imports from more than one country (region) simultaneously
satisfy the following requirements, the effects of such
subsidized imports on a domestic industry may be
cumulatively assessed:
(1)
the amount of
subsidization established in relation to the subsidized
imports from each country (region) is not de minimis,
and the volume of such imports from each country is not
negligible; and
(2)
a cumulative
assessment of the effects of the subsidized imports is
appropriate in light of the conditions of competition
between the subsidized imports and the conditions of
competition between the subsidized imports and the like
domestic product.
A subsidy is de minimis if the
amount of the subsidy is less than one per cent of the value
of a product; however, with respect to the subsidized
imports from a developing country (region), the subsidy is
de minimis
if the amount of the subsidy is less than two per cent of
the value of a product.
Article 10
The effect of
the subsidized imports shall be assessed in relation to the
separate identification of the domestic production of the
like product. If such separate identification of that
production is not possible, the effect of the subsidized
imports shall be assessed by the examination of the
production of the narrowest group or range of products,
including the like domestic product.
Article 11
The term “domestic
industry” means the domestic producers as a whole of the
like products within the People’s Republic of China or those
of them whose collective output of the products constitutes
a major proportion of the total production of those
products, except that when domestic producers are related to
the exporters or importers or are themselves importers of
the subsidized products or like products.
In exceptional circumstances, the producers within a
regional domestic market may be regarded as a separate
industry if the producers within such market sell all or
almost all of the like products in that market, and the
demand in that market is not to any substantial degree
supplied by domestic producers of the like products located
in other domestic regions.
Article 12
The term “like
product” means the product that is identical to the
subsidized import, or in the absence of such a product,
another product that has characteristics closely resembling
the subsidized import.
Chapter III
Countervailing Investigation
Article 13
Any domestic industry, natural person,
legal person or relevant organization on behalf of the
domestic industry (hereinafter collectively referred to as
“the applicant”)
may make a written application to the Ministry of Commerce for a
countervailing investigation in accordance with the
provisions of these Regulations.
Article 14
The application shall
contain the following information:
(1)
the name, address
and relevant information of the applicant;
(2)
a complete
description of the import in question, including the name of
the product, the exporting country (region) or the country
(region) of origin concerned, and the identity of known
exporters or producers, etc.;
(3)
a description of the
volume and value of domestic production of the like product;
(4)
the effect of the
volume and price of the import in question on the domestic
industry; and
(5)
other information
that the applicant considers necessary to provide.
Article 15
The application shall
be supported by the following evidence:
(1)
existence of a
subsidy to the import in question;
(2)
injury caused to a
domestic industry; and
(3)
existence of a
causal link between the subsidy and the injury.
Article 16
The Ministry of
Commerce shall, within 60 days from the date of receipt of
the application and relevant evidence submitted by the
applicant,
examine whether the application is made by or on behalf of the
domestic industry, the contents of the application and the
evidence attached thereto, and shall
decide whether or not to initiate an investigation. In
special circumstances, the examination period may be
extended.
Prior to the decision to initiate an investigation,
the government of the country (region) the product of which
may be subject to such investigation shall be invited for
consultation regarding the subsidy in question.
Article 17
An application shall
be considered to have been made by or on behalf of the
domestic industry and a countervailing investigation may be
initiated, if the
application is supported by those domestic producers whose
collective output constitutes more than 50 per cent
of the total production of the like product produced by that
portion of the domestic industry expressing either support
for or opposition to the application. However, no
investigation shall be initiated when the output of those
domestic producers expressly supporting the application
accounts for less than 25 per cent of total production of
the like domestic product.
Article 18
If, in special
circumstances, the Ministry of Commerce decides to initiate
an investigation without having received any written
application for a countervailing investigation, it shall
proceed only if it has sufficient evidence of the existence
of a subsidy, injury and causal link to justify the
initiation of an investigation.
Article 19
The Ministry of
Commerce shall publish the decision to initiate an
investigation and notify the applicant, the known exporters,
importers and other interested organizations and individuals
(hereinafter collectively referred to as “the interested
parties”), and the government of the exporting country
(region).
As soon as the decision to initiate an investigation
is published, the Ministry of Commerce shall provide the
full text of the written application to the known exporters
and the government of the exporting country (region).
Article 20
The Ministry of
Commerce may conduct investigation and collect information
from the interested parties by, among others, sending
questionnaires, using samples, holding public hearings and
making on-the-spot verification.
The Ministry of Commerce shall provide opportunities
for the interested parties and the government of an
interested country (region) to present their views and
supporting arguments.
The Ministry of Commerce may send its staff members
to the country (region) concerned to carry out investigation
if it deems necessary to do so,
unless the country (region) concerned object to such an
investigation.
Article 21
The interested
parties and the government of an interested country (region)
shall provide authentic information and relevant
documentation to the Ministry of Commerce in the process of
the investigation. In the event that any interested party or
the government of any interested country (region) does not
provide authentic information and relevant documentation, or
does not provide necessary information within a reasonable
time limit, or significantly impedes the investigation in
other ways, the Ministry of Commerce may make determinations
on the basis of the facts available.
Article 22
The interested
parties and the government of an interested country (region)
may request the Ministry of Commerce to treat the
information they provide as confidential if they consider
that any disclosure of such information would create
significantly adverse effect.
The Ministry of Commerce shall treat the information
provided by the interested parties and the government of the
interested country (region) as confidential if it considers
that the request for confidentiality is justifiable, and
shall require the interested parties and the government of
the interested country (region) to provide non-confidential
summaries thereof.
No confidential information shall be disclosed
without permission of the interested parties and the
government of the interested country (region) providing it.
Article 23
The Ministry of
Commerce shall allow the applicant, the interested parties
and the government of an interested country (region) to have
access to the information relevant to the investigation,
provided that the information is not treated as
confidential.
Article 24
Throughout the period
of an investigation, the government of the country (region)
the products of which are the subject of the investigation
shall be afforded a reasonable opportunity to continue
consultations. The consultations shall not prevent the
Ministry of Commerce from conducting investigations and
adopting countervailing measures in accordance with the
provisions of these Regulations.
Article 25
The Ministry of
Commerce shall, on the basis of its findings, make a
preliminary determination on subsidization and injury, as
well as on whether there exists a causal link between
subsidization and injury. The preliminary determination
shall be published by the Ministry of Commerce.
Article 26
In cases where a
preliminary determination on subsidization, injury and the
causal link between the two is affirmative, the Ministry of
Commerce shall conduct further investigations on the
subsidization and its amount, the injury and its degree,
and, on the basis of its findings, make a final
determination. The final determination shall be published by
the Ministry of Commerce.
Before the final determination is made, the Ministry
of Commerce shall inform all known interested parties and
the government of the interested country (region) of the
essential facts on which the final determination is based.
Article 27
A countervailing investigation shall be concluded within 12 months
from the date of publication of the decision to initiate the
investigation, and such period may be extended in special
circumstances, but in no case shall the extension be more
than six months.
Article 28
In any one of
the following circumstances, a countervailing investigation
shall be terminated and such termination shall be published
by the Ministry of Commerce:
(1)
the application has
been withdrawn by the applicant;
(2)
there is no
sufficient evidence of the existence of a subsidy, injury or
causal link between them;
(3)
the amount of the
subsidy is de minimis;
(4)
the actual or
potential volume of the subsidized imports or the injury is
negligible;
(5)
an agreement has
been reached with the government of the country (region)
concerned after consultations, and therefore the
countervailing investigation is no longer necessary; or
(6)
other circumstances
that the Ministry of Commerce considers not appropriate to continue
the countervailing investigation.
If the product under investigation imported from one
or some of the countries (regions) falls into one of the
circumstances set forth in Item (2), (3), (4) or (5) of the
preceding paragraph, the countervailing investigation on
such product shall be terminated.
Chapter IV
Countervailing Measures
Section 1
Provisional Measures
Article 29
Provisional
countervailing measures may be applied if the preliminary
determination establishes the existence of a subsidy and the
injury caused by the subsidy to a domestic industry.
Provisional countervailing measures shall take the
form of provisional countervailing duties guaranteed by
deposits or bonds.
Article 30
The proposal applying
provisional countervailing measures shall be put forward by
the Ministry of Commerce, and, on the basis of such a
proposal, the State Council Tariff Commission shall make a
decision which shall be published by the Ministry of
Commerce. The
Customs shall implement the decision from the effective date
set forth in the public notice.
Article 31
The period for
applying provisional countervailing measures shall not
exceed four months from the effective date set forth in the
public notice regarding the decision on provisional
countervailing measures.
No provisional countervailing measures shall be
applied within 60 days from the date of publication of the
decision to initiate the countervailing investigation.
Section 2
Undertakings
Article 32
During the period of
a countervailing investigation, if the government of an
exporting country (region) proposes an undertaking to
eliminate or limit a subsidy or take other relevant
measures, or if an exporter proposes an undertaking to
revise its prices, the Ministry of Commerce shall give it
full consideration.
The Ministry of Commerce may suggest price
undertakings to an exporter or the government of the
exporting country (region).
The Ministry of Commerce shall not force an exporter
to enter into any undertaking.
Article 33
The fact that an
exporter or the government of an exporting country (region)
does not offer undertakings, or does not accept any
suggestion regarding price undertakings, shall in no way
prejudice the investigation and determination of a
countervailing case. The Ministry of Commerce has the right
to determine that a threat of injury is more likely to be
realized if the exporter continues subsidizing the imports.
Article 34
If considering that an
undertaking is acceptable and in the public interest, the
Ministry of Commerce may decide to suspend or terminate the
countervailing investigation without applying provisional
countervailing measures or imposing countervailing duties.
The decision to suspend or terminate the countervailing
investigation shall be published by the Ministry of
Commerce.
If the Ministry of Commerce does not accept an
undertaking, it shall provide the reasons therefore to the
exporter concerned.
Undertakings shall not be sought or accepted unless
the Ministry of Commerce has made a preliminary affirmative
determination of subsidization and injury caused by such
subsidization.
In cases where an exporter enters into an undertaking
without consent of the government of its own country
(region), the Ministry of Commerce shall not seek or accept
such an undertaking.
Article 35
After the suspension
or termination of an investigation according to the
provisions of Paragraph 1, Article 34 of these Regulations,
the Ministry of Commerce shall continue the
investigation of subsidization and injury upon the request
of the government of an exporting country (region), or may
do so if it deems necessary.
On the basis of the findings of the investigation,
the undertaking shall automatically lapse if a negative
determination is made on subsidization or injury, or shall
remain in force if the determination on both subsidization
and injury is affirmative.
Article 36
The Ministry of
Commerce may require the exporter or the government of an
exporting country (region) from whom an undertaking has been
accepted to provide periodically information and
documentation relevant to the fulfilment of such an
undertaking, and make verification on such information and
documentation.
Article 37
In case of violation
of an undertaking, the Ministry of Commerce may decide to
resume the countervailing investigation immediately in
accordance with the provisions of these Regulations, or, on
the basis of the best information available, decide to apply provisional countervailing measures and levy countervailing duties
retroactively on products imported not more than 90 days
prior to the application of such provisional countervailing
measures, except the products imported before the violation
of the undertaking.
Section 3
Countervailing Duties
Article 38
If the efforts made
to complete consultations produce no positive results, and a
final determination establishes the existence of subsidy and
injury caused by the subsidy to a domestic industry, a
countervailing duty may be imposed. Imposition and collection of countervailing
duties shall be in the public interest.
Article 39
The proposal imposing
a countervailing duty shall be put forward by the Ministry
of Commerce, and, on the basis of such a proposal, the State
Council Tariff Commission shall make a decision which shall
be published by the Ministry of Commerce. The Customs shall
implement the decision from the effective date set forth in
the public notice.
Article 40
Countervailing duties
shall be imposed on products imported after the date of the
publication of the final determination, with the exception
of circumstances set forth in Articles 37, 44 and 45 of
these Regulations.
Article 41
Countervailing duties
shall be paid by importers of subsidized imports.
Article 42
Countervailing duties
shall be determined separately on the basis of the amount of
subsidy each exporter has received. Where it is necessary to
impose a countervailing duty on the subsidized imports of an
exporter who has not been actually investigated, an
expedited review shall be conducted and a countervailing
duty applicable to the exporter shall be determined in a
reasonable way.
Article 43
No countervailing
duties shall be levied in excess of the amount of a subsidy
established in a final determination.
Article 44
In cases where a
final determination establishes the existence of a material
injury, and provisional countervailing measures have been
applied prior to the final determination, countervailing
duties may be levied retroactively for the period during
which provisional countervailing measures have been applied.
In cases where a final determination establishes the
existence of a threat of material injury, and provisional
countervailing measures have been applied in the situation
that the absence of such provisional countervailing measures
would have led to a determination of material injury,
countervailing duties may be levied retroactively for the
period during which provisional countervailing measures have
been applied.
If the countervailing duty determined in a final
determination is higher than the amount guaranteed by the
deposits or bonds, the difference shall not be collected; if
the duty is less than the amount guaranteed by the deposits
or bonds, the excess amount shall be refunded.
Article 45
When
the following three circumstances exist simultaneously, a
countervailing duty may, if necessary, be retroactively
levied on products imported not more than 90 days prior to
the date of application of provisional countervailing
measures:
(1)
the subsidized
imports increase massively during a short period of time;
(2)
such increase has
caused injury that is difficult to repair to a domestic
industry; and
(3)
such products have
benefited from the subsidy.
Article 46
Where a final
determination decides not to levy a countervailing duty, or
does not decide a retroactive levy of a countervailing duty,
any deposits made during the period of the application of
provisional countervailing measures shall be refunded and
any bonds released.
Chapter V
Duration and Review of Countervailing Duties and
Undertakings
Article 47
The period for the
levy of a countervailing duty and fulfilment of an
undertaking shall not exceed five years. However, the period
for the levy of the countervailing duty may be extended as
appropriate if, as a result of review, it is determined that
the termination of the countervailing duty would be likely
to lead to continuation or recurrence of subsidization and
injury.
Article 48
After a countervailing duty has taken effect, the Ministry of
Commerce may decide on justifiable grounds to review the
need for the continued imposition of the countervailing
duty; such a review may also be conducted, provided that a
reasonable period of time has elapsed, upon request by the
interested parties and on the basis of examination of the
relevant evidence submitted by the interested parties.
After an undertaking has taken effect,
the Ministry of
Commerce may, on justifiable grounds, decide to review the
need for the continued fulfilment of the undertaking; such a
review may also be conducted, provided that a reasonable
period of time has elapsed, upon request by the interested
parties and on the basis of examination of the relevant
evidence submitted by the interested parties.
Article 49
On the basis of the
findings of a review, the Ministry of Commerce shall, in
accordance with the provisions of these Regulations, make a
proposal on the retention, revision, or termination of a
countervailing duty, and the State Council Tariff Commission
shall, in light of the proposal made by the Ministry of
Commerce, make a decision which shall be published by the
Ministry of Commerce. Meanwhile, the Ministry of Commerce
may make a decision on the retention, revision or
termination of an undertaking and publish such decision in
accordance with the provisions of these Regulations.
Article 50
The review
proceedings shall be conducted with reference to the
relevant provisions of these Regulations on countervailing
investigation.
Any review shall be concluded within 12 months of the
date of decision of initiation of such a review.
Article 51
During the period of
review, the review proceedings shall not impede the
application of countervailing measures.
Chapter VI
Supplementary Provisions
Article 52
Where any party is
not satisfied with a final determination made under Article
26 of these Regulations, or not satisfied with a decision on
whether or not to impose a countervailing duty or a decision
on retroactive imposition of a duty, which is made under
Chapter IV of these Regulations, or not satisfied with the
review findings made under Chapter V of these Regulations,
it may, in accordance with the law, apply for administrative
reconsideration or file a lawsuit in the people’s court.
Article 53
A public notice
issued under these Regulations shall contain,
inter alia,
important information, facts, reasons, basis, findings and
conclusions, etc.
Article 54
The Ministry of
Commerce may take appropriate measures to prevent the
circumvention of countervailing measures.
Article 55
Where any country
(region) discriminatorily applies countervailing measures on
the exports from the People’s Republic of
China, the People’s
Republic of
China
may, on the basis of the actual situations, take
corresponding measures against that country (region).
Article 56
The Ministry of
Commerce shall be responsible for foreign-related
consultation, notification and dispute settlement concerning
countervailing activities.
Article 57
The Ministry of
Commerce may, in accordance with these Regulations,
formulate specific implementing measures.
Article 58
These Regulations
shall be effective as of 1 January 2002.
The provisions on countervailing measures contained
in the Regulations of the People’s Republic of China on
Anti-dumping and Anti-subsidy promulgated by the State
Council on 25 March 1997
shall be repealed simultaneously.
Annex
List of Export
Subsidies
1.
The provision of direct subsidies by
the government of an exporting country (region) to an
enterprise or industry contingent upon export performance.
2.
Foreign currency retention schemes
or any similar practices which involve a bonus on exports.
3.
Internal transport or freight
charges on exports, provided for or approved by the
government of an exporting country (region), on terms more
favourable than for domestic goods.
4.
The provision of goods or services
by the government of an exporting country (region) either
directly or indirectly to the production of exports, on
terms more favourable than for provision of like goods or
services to the production of domestic goods, except for
special circumstances.
5.
The full or partial remission,
exemption or deferral of direct taxes or social welfare
charges specifically related to exports which have been paid
or are payable by enterprises.
6.
The deductions directly related to
exports or export performance, over and above those granted
in respect to domestic production, in the calculation of the
base on which direct taxes are charged.
7.
The remission, exemption or
reimbursement, in respect of the production and distribution
of exports, of indirect taxes in excess of those levied in
respect of the production and distribution of like domestic
products.
8.
The remission, exemption,
reimbursement or deferral of prior-stage cumulative indirect
taxes on goods or services used in the production of exports
in excess of the remission, exemption, reimbursement or
deferral of like prior-stage cumulative indirect taxes on
goods or services used in the production of like domestic
product, except for special circumstances.
9.
The remission, exemption or
reimbursement of import charges on imported inputs for the
production of exports in excess of those levied on such
inputs when they are imported, except for special
circumstances.
10.
The provision by the government of
an exporting country (region) of export credit guarantee or
insurance programmes, of insurance or guarantee programmes
against increases in the cost of exported products or of
exchange risk programmes at premium rates which are
inadequate to cover the long-term operating costs and losses
of the programmes.
11.
The grant by the government of an
exporting country (region) of export credits at rates below
those which are actually paid for the employment of such
funds, or the payment by it of all or part of the costs
incurred by exporters or financial institutions in obtaining
credits, in order that that could attain advantages in the
field of export credits terms, except for special
circumstances.
12.
Any other charges on the public
account constituting an export subsidy.
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