. /.RESTRICTEDWORLD TRADE
ORGANIZATIONG/SCM/Q3/MUS/4
18 April 2002
(02-2140)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
Requests Pursuant to Article 27.4 of the Agreement
on Subsidies and Countervailing Measures
Questions Posed by the UNITED STATES
Regarding the Notification of MAURITIUS1
The following communication, dated 16 April 2002, has been received from the Permanent
Mission of the United States.
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The following questions are submitted with respect to the request for extension of the
transition period for export subsidies under Article 27.4 of the Agreement on Subsidies and
Countervailing Measures Agreement (ASCM).  Thes e questions are preliminary in nature and are
submitted without prejudice to our final position.  We reserve the right to ask further questions.
Export Enterprise Scheme
Pioneer Status Enterprise SchemeExport Promotion
Freeport Scheme
1. Could Mauritius please explain whether these programmes provide any other incentives apart
from the full or partial exemption from import duties and internal taxes?
2. Please provide the normal customs and excise duties, consumption tax and income tax rates
companies would pay absent these programmes.
3. Could Mauritius please explain whether it maintains any statistical information on the value
and volume of exports from Export Processing Zones and the Freeport Zone?  If so, please provide
the information.  If available, please also provide the amount of revenue foregone for each
programme.
4. Could Mauritius please explain whether any subsidies under these programmes are contingent
upon the use of domestic goods?
5. Because incentives under these programmes are not limited in time, please explain how these
programmes would be modified so that subsidies do not extend beyond any extension period
provided.
                                                     
1 G/SCM/N/74/MUS, G/SCM/N/71/MUSG/SCM/Q3/MUS/4
Page 2
6. Please explain how “scheduled equipment” is defined.
7. Please explain why almost all manufacturers are not eligible for the export tax credit.
8. Does Mauritius consider the Pioneer Status Enterprise Scheme to be an export subsidy?  If so,
please explain why.
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