RESTRICTED
WORLD TRADE G/SCM/Q2/PER/7
31January 1997
ORGANIZATION(97-0360)
Original: Spanish Committee onSubsidies andCountervailing Measures
SUBSIDIES
Replies toFollow-Up Questions Posed bytheEUROPEAN COMMUNITIES1
Regarding theNewandFullNotification ofPERU2
Thefollowing communication, dated 22January 1997, hasbeenreceived fromthePermanent
Mission ofPeru.
_______________
Question 1
CanPeru confirm thatallexporters receive 5percentoff.o.b. export value insimplified
drawback, eveniftheyhave notpaidimport dutyonanyoftheir inputs?
Reply
No.Thetariff drawback isavailable toproducing-exporting firms thathaveincorporated or
consumed imported inputs inexport products, provided those inputs areliable toallthecorresponding
import duties andsuchduties havedulybeenpaid. Thedrawback procedure begins withanapplication
totheCustoms intheform ofasworn declaration, which, tobeaccepted, must beaccompanied by
theinvoices andother supporting documents establishing theorigin oftheinputs, aswellasthe
declaration covering theirimportation andsettlement ofthecorresponding duties.
Question 2
Intheabove case, istheamount claimed everreclaimed bytheGovernment wholly or
partially?
Reply
Asexplained above, anexporter cannot receive the5percenttariff drawback without having
proved thatallthecustoms duties andother import taxes havebeenpaidontheinputs incorporated
intheexported product. Ifacasesuchasthatmentioned intheabove question were tooccur, the
application would automatically berefused because oftheabsence ofthedocumentation showing that
theduties inquestion hadbeenpaid,andtherefore norefund whatsoever would bemade totheexporter.
1G/SCM/Q2/PER/5.
2G/SCM/N/3/PER.