第九讲-补贴与反补贴规则课件

第九讲补贴与反补贴规则Rulesofsubsidiesandcountervailingmeasures第九讲补贴与反补贴规则Rulesofsubsidies1ContentIntroductionDefinitionandclassificationofsubsidiesRemedies（治疗法；补救方法）onsubsidyCountervailingmeasuresCaseContentIntroduction21.Introduction

Subsidies,aregovernmentmeasures,havetwo-sidedeffects.Ontheonehand,subsidiescanpromoteeconomicdevelopment,ontheotherhand,subsidieswoulddistorttheresourcesallocationandmakeproductiondeviatefromthemarketprincipleswhichleadstounfaircompetition.1.IntroductionSubsidies,are3Fromtheperspectiveofinternationaltrade,subsidiesmaycauseunfaircompetitionbetweenimportedgoodsanddomesticproducedgoods.Subsidiesmaybethebehavioroftheexportedcountry,aswellasimportedcountries.Fromtheperspectiveofintern4并不是所有补贴都被禁止的Thereisacloserelationshipbetweensubsidiesandtheeconomicdevelopmentpolices,therefore,wecouldnotbelievethatallofthesubsidiesisstrictlyforbidden.<Agreementonsubsidiesandcountervailingmeasures>isaimatadjustingthesubsidiesandcountervailingbehaviors.ThisagreementwithArticle6,Article16ofGATTtogetherconstitutetheSubsidiesandCountervailingrulesofWTO.并不是所有补贴都被禁止的Thereisacloser5Questionwhat’sthedifferencesbetweensubsidyanddumping?Subsidy----behaviorofgovernmentDumping----behaviorofcorporateQuestionwhat’sthedifferen62.DefinitionandclassificationofsubsidiesForthepurposeofthisAgreement,asubsidyshallbedeemedtoexistif:存在政府或任何公共机构对企业提供的财政资助(a)thereisafinancialcontributionbyagovernmentoranypublicbodywithintheterritoryofaMember;orthereisanyformofincomeorpricesupportinthesenseofArticleXVIofGATT1994;因资助而获利(b)abenefitistherebyconferred.2.Definitionandclassificati7(1)Thescopeofsubsidy政府补贴的四种形式直接的资金注入；潜在的资金或债务的直接转移(i)

agovernmentpracticeinvolvesadirecttransferoffunds(e.g.grants,loans,andequityinfusion),potentialdirecttransfersoffundsorliabilities(e.g.loanguarantees);放弃税收（部分或全部）(ii)

governmentrevenuethatisotherwisedueisforegoneornotcollected(e.g.fiscalincentivessuchastaxcredits);

投资抵税(1)Thescopeofsubsidy政府补贴的四8Thescopeofsubsidy高买低卖(iii)

agovernmentprovidesgoodsorservicesotherthangeneralinfrastructure,orpurchasesgoods;政府提供产品或服务（低于正常价）；购买（高价）指定委托机构来形似1-3的措施(iv)

agovernmentmakespaymentstoafundingmechanism,orentrustsordirectsaprivatebodytocarryoutoneormoreofthetypeoffunctionsillustratedin(i)to(iii)abovewhichwouldnormallybevestedinthegovernmentandthepractice,innorealsense,differsfrompracticesnormallyfollowedbygovernments;Thescopeofsubsidy高买低卖9Question免去或部分免去在国内应征的税，补贴？Theexemptionofanexportedproductfromdutiesortaxesbornebythelikeproductwhendestinedfordomesticconsumption,ortheremissionofsuchdutiesortaxesinamountsnotinexcessofthosewhichhaveaccrued,doyouthinkthismeasurementisasubsidy?

类似出口退税，不属于补贴（这是一个例外的规定）Question免去或部分免去在国内应征的税，补贴？The10Whetherameasureconstitutesasubsidydependsontwoessentialfactors:Government'sfinancialsupport;Thefundingproducesinterests.Whetherameasureconstitutes11Government'sfinancialsupportFirstly,thesupportisrelatedtogovernmentorpublicinstitutions.Secondly,thefinancialsupporthasmanyforms.Thirdly,thegovernmentsubsidyisnotconditionalontheexpenditureincurredbytheGovernment.Government'sfinancialsupport12ThefundingproducesinterestsItdoesnotconstitutesubsidythatfinancialsupporthavenobenefits.Therefore,benefitsaretheessentialconditionforthefundsconstitutingasubsidy.Interests,orbenefits,generallyareunderstoodthatadvantagesenjoyedbyfundingrecipientsrelativetothosewhodonotreceivesubsidies.Thefundingproducesinterests13theU.S.takescountervailingmeasuresagainsttheleadexportsofBritish

Theoriginalenterprise,whoproducesleadsandexportstotheU.S.,isstate-ownedenterprises.However,thisenterpriseexperiencesseveralownershiprestructuring.Abuyerpurchasessomepartsofthebusinessinthemarketprice.TheU.S.,onthegroundsthattheoriginalsubsidyexistsonthenewbuyer,stillimposescountervailingdutiesonleadsfromthenewbuyer.NOTHEREISNOBENEFITS,EVENNOGOVERNMENTFUNDING.Isthisreasonable?Why?theU.S.takescountervailing14DSUrulesthattheoriginalsubsidydoesnotproducebenefitsfornewbuyers,asitispaidwiththefullmarketprice.Thecriterionofinterestisnottheproductsorproduction,butthebeneficiaries.DSUrulesthattheoriginalsu15(2)Specificsubsidy专项性补贴Suchsubsidyexplicitlylimitingaccesstoasubsidytocertainenterpriseorindustryorgroupofenterprisesorindustriesshallbespecific.Thespecificsubsidyhasthreetypes:enterprisespecificsubsidy,industryspecificsubsidy,regionspecificsubsidyandprohibitedsubsidy.→地区性/企业型/产业型/禁止性/SCMisonlyboundingthesubsidywhichhasspefificity.SCM只管理，调整专项性补贴(2)Specificsubsidy专项性补贴Suchs16(2)SpecificsubsidyIfadoptingobjectivecriteriaorconditionsgoverningtheeligibilityfor,andtheamountof,asubsidy,specificityshallnotexist,providedthattheeligibilityisautomaticandthatsuchcriteriaandconditionsarestrictlyadheredto.(2)SpecificsubsidyIfadopting17(2)SpecificsubsidyThespecificitymaybealsoestablishedbyconsideringsuchfactorsasfollowing:useofasubsidyprogrammebyalimitednumberofcertainenterprises,predominantusebycertainenterprises,thegrantingofdisproportionatelylargeamountsofsubsidytocertainenterprises,andthemannerinwhichdiscretionhasbeenexercisedbythegrantingauthorityinthedecisiontograntasubsidy.(2)SpecificsubsidyThespecifi18QuestionArethesubsidiesprovidedtostate-ownedenterprisesviewedasspecificinChina?属于。国有企业数量有限QuestionArethesubsidiespro19(3)ClassificationofsubsidiesThesubsidies,accordingtoSCM,aredividedintothreetypes:prohibitedsubsidies,actionablesubsidiesandnon-actionablesubsidies.(3)Classificationofsubsidies20(1)Prohibitedsubsidies禁止补贴属于专项性补贴，被禁止ExceptasprovidedintheAgreementonAgriculture,thefollowingsubsidiesshallbeprohibited:一出口数量决定享有的补贴(a)

subsidiescontingent,inlaworinfact,whethersolelyorasoneofseveralotherconditions,uponexportperformance;出口补贴（以出口实绩为条件）

(b)

subsidiescontingent,whethersolelyorasoneofseveralotherconditions,upontheuseofdomesticoverimportedgoods.（进口替代补贴，鼓励购买国内产品而非进口产品）(1)Prohibitedsubsidies禁止补贴属于专21(2)Non-Actionablesubsidies

非可诉补贴除了专项性补贴意外的其他补贴①subsidieswhicharenotspecificwithinthemeaningofArticle2(prohibitedsubsidies);不具有专项性的补贴②subsidieswhicharespecificwithinthemeaningofArticle2butwhichmeetalloftheconditionsprovidedforinthefollowingparagraphs.(threeexceptions:seeparagraph2,article8ofSCMagreement)符合特定要求的专项性补贴(2)Non-Actionablesubsidies非22(3)Actionablesubsidies可诉补贴（黄灯）除了禁止性补贴意外的其他专项性补贴。确定为可塑性补贴需两个条件：1、属于专项性补贴；2、对其他成员企业造成不利影响或严重损害NoMembershouldcause,throughtheuseofanysubsidyreferredtoinparagraphs1and2ofArticle1,adverseeffectstotheinterestsofotherMembers,i.e.:(a)

injurytothedomesticindustryofanotherMember;(b)

nullificationorimpairmentofbenefitsaccruingdirectlyorindirectlytootherMembersunderGATT1994;

(c)

seriousprejudicetotheinterestsofanotherMember.

ThisArticledoesnotapplytosubsidiesmaintainedonagriculturalproductsasprovidedinArticle13oftheAgreementonAgriculture.不利影响表现为3个方面①损害另一成员的国内产业；②丧失或减损另一成员应获得的直接或间接利益③严重侵害另一成员的利益(3)Actionablesubsidies可诉补贴（黄233.Remediesonsubsidies对补贴的补救(1)Remediesonprohibitedsubsidies①Consultations磋商WheneveraMemberhasreasontobelievethataprohibitedsubsidyisbeinggrantedormaintainedbyanotherMember,suchMembermayrequestconsultationswithsuchotherMember.②ReferringtotheDSB3.Remediesonsubsidies对补贴的补救(24②ReferringtotheDSB应无条件立即修正自己的行为Ifnomutuallyagreedsolutionhasbeenreachedwithin30daysoftherequestforconsultations,anyMemberpartytosuchconsultationsmayreferthemattertotheDisputeSettlementBody(“DSB”)fortheimmediateestablishmentofapanel,unlesstheDSBdecidesbyconsensusnottoestablishapanel.②ReferringtotheDSB应无条件立即修正自25②ReferringtotheDSBIfthemeasureinquestionisfoundtobeaprohibitedsubsidy,whichmaybeestablishedwiththeassistanceofPermanentGroupofExperts(PGE),thepanelshallrecommendthatthesubsidizingMemberwithdrawthesubsidywithoutdelay.Inthisregard,thepanelshallspecifyinitsrecommendationthetime-periodwithinwhichthemeasuremustbewithdrawn.②ReferringtotheDSBIftheme26②ReferringtotheDSBWhereapanelreportisappealed,theAppellateBodyshallissueitsdecisionwithin30daysfromthedatewhenthepartytothedisputeformallynotifiesitsintentiontoappeal.WhentheAppellateBodyconsidersthatitcannotprovideitsreportwithin30days,itshallinformtheDSBinwritingofthereasonsforthedelaytogetherwithanestimateoftheperiodwithinwhichitwillsubmititsreport.②ReferringtotheDSBWhereap27②ReferringtotheDSB上诉机构的审议时间Innocaseshalltheproceedingsexceed60days.TheappellatereportshallbeadoptedbytheDSBandunconditionallyacceptedbythepartiestothedisputeunlesstheDSBdecidesbyconsensusnottoadopttheappellatereportwithin20daysfollowingitsissuancetotheMembers.②ReferringtotheDSB上诉机构的审议时间28②ReferringtotheDSBIntheeventtherecommendationoftheDSBisnotfollowedwithinthetime-periodspecifiedbythepanel,whichshallcommencefromthedateofadoptionofthepanel’sreportortheAppellateBody’sreport,theDSBshallgrantauthorizationtothecomplainingMembertotakeappropriatecountermeasures,unlesstheDSBdecidesbyconsensustorejecttherequest.②ReferringtotheDSBIntheev29(2)RemediesonNon-actionablesubsidies不能到DSB申诉，但可到补贴与反补贴措施委员会Whenthenon-actionablesubsidieshasresultedinseriousadverseeffectstothedomesticindustryofthatMember,suchastocausedamagewhichwouldbedifficulttorepair,suchMembermayrequestconsultationswiththeMembergrantingormaintainingthesubsidy.(2)RemediesonNon-actionable30(2)RemediesonNon-actionablesubsidiesIfnomutuallyacceptablesolutionhasbeenreachedinconsultationswithin60daysoftherequestforsuchconsultations,therequestingMembermayreferthemattertotheCommittee.IftheCommitteedeterminesthatsucheffectsexist,itmayrecommendtothesubsidizingMembertomodifythisprogrammeinsuchawayastoremovetheseeffects.Intheeventtherecommendationisnotfollowedwithinsixmonths,theCommitteeshallauthorizetherequestingMembertotakeappropriatecountermeasurescommensuratewiththenatureanddegreeoftheeffectsdeterminedtoexist.

(2)RemediesonNon-actionable31(2)RemediesonActionablesubsidiesAccordingtothearticle7,SCMagreement,theremediesonactionablesubsidiesisassameastheaboveremediesonprohibitedsubsidies.ItincludesconsultationsandreferringtoDSB(includingarbitration).(2)RemediesonActionablesubs32①Prerequisitestoremedies

必须的/先决的条件(a)

injurytothedomesticindustryofanotherMember;(b)

nullificationorimpairmentofbenefitsaccruingdirectlyorindirectlytootherMembersunderGATT1994;

(c)

seriousprejudicetotheinterestsofanotherMember.

①Prerequisitestoremedies必须的33Seriousprejudice严重损害(a)

thetotaladvaloremsubsidizationofaproductexceeding5percent;

对一产品的从价补贴的总额超过5%(b)

subsidiestocoveroperatinglossessustainedbyanindustry;用以弥补产业承受的经营亏损的补贴(c)

subsidiestocoveroperatinglossessustainedbyanenterprise,otherthanone-timemeasureswhicharenon-recurrentandcannotberepeatedforthatenterpriseandwhicharegivenmerelytoprovidetimeforthedevelopmentoflong-termsolutionsandtoavoidacutesocialproblems;……是非一次性，不再重复的措施(d)directforgivenessofdebt,i.e.forgivenessofgovernment-helddebt,andgrantstocoverdebtrepayment.直接债务免除（补贴）Seriousprejudice严重损害(a)

thet34Somecasesofseriouspredudice对亏损企业补贴的目的(a)

theeffectofthesubsidyistodisplaceorimpedetheimportsofalikeproductofanotherMemberinto

themarketofthesubsidizingMember;(b)theeffectofthesubsidyistodisplaceorimpedetheexportsofalikeproductofanotherMemberfromathirdcountrymarket;抢占第三国市场(c)theeffectofthesubsidyisasignificantpriceundercuttingbythesubsidizedproductascomparedwiththepriceofalikeproductofanotherMemberinthesamemarketorsignificantpricesuppression,pricedepressionorlostsalesinthesamemarket;补贴迫使产品价格大幅下降Somecasesofseriouspredudic35②ApplyingproceduresofDSUonactionablesubsidiesProceduresTimelimitsBeginningdateConsultation60daysThedateofrequestingforconsultationThedeterminationofpanel专家组120daysThedateofcompositionandtheestablishmentofpanel’stermsofreferenceThedeterminationofappellatebody上诉机构60daysThedateofnotifyingtheintentionofappealCompensationorcountermeasures6monthsThedateoftheDSB’sadoptionofthereportofthepanelorappellatebodyarbitration60daysThedateofexpiryofthereasonableperiodoftime②ApplyingproceduresofDSUon364.CountervailingmeasuresMembersshalltakeallnecessarystepstoensurethattheimpositionofacountervailingdutyonanyimportedproductisinaccordancewiththeprovisionsofArticleVIofGATT1994andthetermsofthisAgreement.Countervailingdutiesmayonlybeimposedpursuanttoinvestigationsinitiated(37)andconductedinaccordancewiththeprovisionsofthisAgreementandtheAgreementonAgriculture.Theterm“countervailingduty”shallbeunderstoodtomeanaspecialdutyleviedforthepurposeofoffsettinganysubsidybestoweddirectlyorindirectlyuponthemanufacture,productionorexportofanymerchandise.4.CountervailingmeasuresMembe37(1)ImplyingscopeofWTOcountervailingrulesIngeneralsense,onlyareWTOcountervailingrulesadoptabletoeitherprohibitedsubsidiesoractionable-subsidies.However,whereamemberdidnotnotifyasprovidedofitsnon-actionablesubsidies,or,whendeterminingwhetherornottheyarespecific,WTOcountervailingruleswillalsobeutilized.(1)ImplyingscopeofWTOcoun38(2)SubstantialcountervailingrulesofWTOInitiationofcountervailinginvestigationAcquirementofevidencesrelatedtosubsidiesandinjuriesthereofConsultationsCalculatingtheamountofasubsidyDeterminationofinjuryTakingprovisionalcountervailingmeasures金额不能超过subsidyUndertakingsrulesunderWTOcountervailingagreementImpositionandcollectionoffinalcountervailingdutiesNotificationsonsubsidiesandcountervailingdutiesSpecialanddifferentialtreatmentfavoringdevelopingcountries（andleastdevelopedcountries）underWTOcountervailingrules(2)Substantialcountervailing39①InitiationofcountervailinginvestigationAcountervailinginvestigationaimstodeterminetheexistence,degreeandeffectofanyallegedsubsidy.Itshallbeinitiateduponawrittenapplicationbyoronbehalfofthedomesticindustry.Anapplicationshallincludesufficientevidenceoftheexistenceof(a)asubsidyand,ifpossible,itsamount,(b)injurywithinthemeaningofArticleVIofGATT1994asinterpretedbythisAgreement,and(c)acausallinkbetweenthesubsidizedimportsandtheallegedinjury.①Initiationofcountervailing40Specifically,theapplicationshallcontainthefollowinginformation:

(i)

theidentityoftheapplicantandadescriptionofthevolumeandvalueofthedomesticproductionofthelikeproductbytheapplicant.Whereawrittenapplicationismadeonbehalfofthedomesticindustry,theapplicationshallidentifytheindustryonbehalfofwhichtheapplicationismadebyalistofallknowndomesticproducersofthelikeproduct(orassociationsofdomesticproducersofthelikeproduct)and,totheextentpossible,adescriptionofthevolumeandvalueofdomesticproductionofthelikeproductaccountedforbysuchproducers;申请人的身份以及它们生产产品的数量和价值Specifically,theapplication41Specifically,theapplicationshallcontainthefollowinginformation:

(ii)

acompletedescriptionoftheallegedlysubsidizedproduct,thenames

ofthecountryorcountriesoforiginorexportinquestion,theidentityofeachknownexporterorforeignproducerandalistofknownpersonsimportingtheproductinquestion;相关当事方的描述(iii)

evidencewithregardtotheexistence,amountandnatureofthesubsidyinquestion;补贴是否存在数量、性质Specifically,theapplication42Specifically,theapplicationshallcontainthefollowinginformation:

(iv)

evidencethatallegedinjurytoadomesticindustryiscausedbysubsidizedimportsthroughtheeffectsofthesubsidies;thisevidenceincludesinformationontheevolutionofthevolumeoftheallegedlysubsidizedimports,theeffectoftheseimportsonpricesofthelikeproductinthedomesticmarketandtheconsequentimpactoftheimportsonthedomesticindustry.Specifically,theapplication43Innocase,aninvestigationshallbeinitiatedunlesstheapplicationshallbeconsideredtohavemade“byoronbehalfofthedomesticindustry”.Inspecialcircumstances,theauthoritiesconcernedmayinitiateaninvestigationoftheirownaccord.Noinvestigationshallbeinitiatedwhendomesticproducersexpresslysupportingtheapplicationaccountforlessthan25percentoftotalproductionofthelikeproductproducedbythedomesticindustry.

Innocase,aninvestigation44Thereshallbeimmediateterminationincaseswheretheamountofasubsidyisdeminimis(thesubsidyislessthan1percentadvalorem),orwherethevolumeofsubsidizedimports,actualorpotential,ortheinjury,isnegligible.Aninvestigationshallnothindertheproceduresofcustomsclearance.Investigationsshall,exceptinspecialcircumstances,beconcludedwithinoneyear,andinnocasemorethan18months,aftertheirinitiation.

Thereshallbeimmediatetermi45②AcquirementofevidencesrelatedtosubsidiesandinjuriesthereofIntheacquirementoftheseevidences,article12ofWTOSCMagreementstipulatesthatthecountervailingauthoritiesmay(a)issuequestionnaires,whichwillberepliedwithinatleast30days,toexporters,foreignproducersorinterestedmembers;(b)carryoutinvestigationonthespot;(c)incaseinwhichanyinterestedmemberorinterestedpartyrefuseaccessto,orotherwisedoesnotprovide,necessaryinformationwithinareasonableperiodorsignificantlyimpedestheinvestigation,preliminaryandfinaldeterminations,affirmativeornegative,maybemadeonthebasisofthefactsavailable.②Acquirementofevidencesrel46③Consultations

Assoonaspossibleafteranapplicationisaccepted,beforetheinitiationofanyinvestigationandeventhroughthewholeperiodofinvestigation,Memberstheproductsofwhichmaybesubjecttosuchinvestigationshallbeinvitedforconsultationsandarrivingatamutuallyagreedsolution.③ConsultationsAssoonaspos47④CalculatingtheamountofasubsidyWTOrequiresthatanymethodusedbytheinvestigatingauthoritytocalculatethebenefittotherecipientshallbetransparentandadequatelyexplained.Furthermore,anysuchmethodshallbeconsistentwiththefollowingguidelines:

④Calculatingtheamountofa48(a)

governmentprovisionofequitycapital(股本资金)shallnotbeconsideredasconferringabenefit,unlesstheinvestmentdecisioncanberegardedasinconsistentwiththeusualinvestmentpractice(includingfortheprovisionofriskcapital)ofprivateinvestorsintheterritoryofthatMember;(a)

governmentprovisionofe49(b)

aloan(贷款)byagovernmentshallnotbeconsideredasconferringabenefit,unlessthereisadifferencebetweentheamountthatthefirmreceivingtheloanpaysonthegovernmentloanandtheamountthefirmwouldpayonacomparablecommercialloanwhichthefirmcouldactuallyobtainonthemarket.Inthiscasethebenefitshallbethedifferencebetweenthesetwoamounts;

(b)

aloan(贷款)byagovernmen50(c)

aloanguarantee(贷款担保)byagovernmentshallnotbeconsideredasconferringabenefit,unlessthereisadifferencebetweentheamountthatthefirmreceivingtheguaranteepaysonaloanguaranteedbythegovernmentandtheamountthatthefirmwouldpayonacomparablecommercialloanabsentthegovernmentguarantee.Inthiscasethebenefitshallbethedifferencebetweenthesetwoamountsadjustedforanydifferencesinfees;(c)

aloanguarantee(贷款担保)by51(d)

theprovisionofgoodsorservicesorpurchaseofgoodsbyagovernmentshallnotbeconsideredasconferringabenefitunlesstheprovisionismadeforlessthanadequateremuneration,orthepurchaseismadeformorethanadequateremuneration.(d)

theprovisionofgoodsor52⑤DeterminationofinjuryAdeterminationofinjuryshallbebasedonpositiveevidenceandinvolveanobjectiveexaminationofboth(a)

thevolumeofthesubsidizedimportsandtheeffectofthesubsidizedimportsonpricesinthedomesticmarketforlikeproductsand(b)theconsequentimpactoftheseimportsonthedomesticproducersofsuchproducts.⑤DeterminationofinjuryAdete53Whereimportsofaproductfrommorethanonecountryaresimultaneouslysubjecttocountervailingdutyinvestigations,theinvestigatingauthoritiesmaycumulativelyassesstheeffectsofsuchimportsonlyiftheydeterminethat(a)theamountofsubsidizationestablishedinrelationtotheimportsfromeachcountryismorethandeminimisandthevolumeofimportsfromeachcountryisnotnegligible；(b)acumulativeassessmentoftheeffectsoftheimportsisappropriateinlightoftheconditionsofcompetitionbetweentheimportedproductsandtheconditionsofcompetitionbetweentheimportedproductsandthelikedomesticproduct.Whereimportsofaproductfro54ItmustbedemonstratedthatthesubsidizedimportsarecausinginjurywithinthemeaningofthisAgreement.Thedemonstrationofacausalrelationshipbetweenthesubsidizedimportsandtheinjurytothedomesticindustryshallbebasedonanexaminationofallrelevantevidence

beforetheauthorities.Theauthoritiesshallalsoexamineanyknownfactorsotherthanthesubsidizedimportswhichatthesametimeareinjuringthedomesticindustry,andtheinjuriescausedbytheseotherfactorsmustnotbeattributedtothesubsidizedimports.Itmustbedemonstratedthatt55⑥takingprovisionalcountervailingmeasuresProvisionalmeasuresmaybeappliedonlyif:(a)

aninvestigationhasbeeninitiated,apublicnoticehasbeengiventothateffectandinterestedMembersandinterestedpartieshavebeengivenadequateopportunitiestosubmitinformationandmakecomments;(b)

a（初步的肯定裁决）preliminaryaffirmativedeterminationhasbeenmadethatasubsidyexistsandthatthereisinjurytoadomesticindustrycausedbysubsidizedimports;(c)theauthoritiesconcernedjudgesuchmeasuresnecessarytopreventinjurybeingcausedduringtheinvestigation.⑥takingprovisionalcounterva56Provisionalmeasuresmaytaketheformofprovisionalcountervailingdutiesguaranteedbycashdepositsorbondsequaltotheamountoftheprovisionallycalculatedamountofsubsidization.Provisionalmeasuresshallnotbeappliedsoonerthan60daysfromthedateofinitiationoftheinvestigation.Theapplicationofprovisionalmeasuresshallbelimitedtoasshortaperiodaspossible,notexceedingfourmonths.Provisionalmeasuresmaytake57⑦UndertakingsrulesunderWTOcountervailingagreementProceedingsmaybesuspendedorterminatedwithouttheimpositionofprovisionalmeasuresorcountervailingdutiesuponreceiptofsatisfactoryvoluntaryundertakingsunderwhich:(a)

thegovernmentoftheexportingMemberagreestoeliminateorlimitthesubsidyortakeothermeasuresconcerningitseffects;or(b)

theexporteragreestoreviseitspricessothattheinvestigatingauthoritiesaresatisfiedthattheinjuriouseffectofthesubsidyiseliminated.Priceincreasesundersuchundertakingsshallnotbehigherthannecessarytoeliminatetheamountofthesubsidy.例出口国征收出口关税⑦UndertakingsrulesunderWTO58⑧ImpositionandcollectionoffinalcountervailingdutiesCountervailingdutyshouldbelessthanthetotalamountofthesubsidyifsuchlesserdutywouldbeadequatetoremovetheinjurytodomesticindustry.Itshouldbeleviedonanon-discriminatorybasisonimportsofproductallsourcesfoundtobesubsidizedandcausinginjury.Dueaccountshouldbetakenofrepresentationsmadebydomesticinterestedpartiesincludingconsumersandindustrialuserswhoseinterestsmightbeadverselyaffectedbytheimpositionofacountervailingduty.⑧Impositionandcollectionof59⑧ImpositionandcollectionoffinalcountervailingdutiesIngeneral,adefinitivecountervailingdutymaybeleviedonlyfromthedateofthefinaldeterminationintotheforceand,anydefinitivecountervailingdutyhavetoterminatedonadatenotlaterthan5yearsfromitsimposition

unlesstheauthoritiesdetermineonthebasisofareviewthattheexpiryofthedutywouldbelikelytoleadtocontinuationorrecurrenceofsubsidizationandinjurythereof.⑧Impositionandcollectionof60⑨notificationonsubsidiesandcountervailingdutiesMembersshallreportwithoutdelaytotheCommitteeallpreliminaryorfinalactionstakenwithrespecttocountervailingduties.SuchreportsshallbeavailableintheSecretariatforinspectionbyotherMembers.Membersshallalsosubmit,onasemi-annualbasis,reportsonanycountervailingdutyactionstakenwithintheprecedingsixmonths.⑨notificationonsubsidiesand61⑩SpecialanddifferentialtreatmentfavoringdevelopingcountriesunderWTOcountervailingrulesTheaboveprohibitedsubsidiescontingentuponexportperformancedonotapplytodevelopingcountrymembersthathavelessthan$1000percapitaGNP,whereasotherdevelopingcountrymembersenjoyatransitionalperiodof8yearsfromthedateofentryintoforceoftheWTOagreement.⑩Specialanddifferentialt