第九講-補(bǔ)貼與反補(bǔ)貼規(guī)則課件

第九講補(bǔ)貼與反補(bǔ)貼規(guī)則Rulesofsubsidiesandcountervailingmeasures第九講補(bǔ)貼與反補(bǔ)貼規(guī)則Rulesofsubsidies1ContentIntroductionDefinitionandclassificationofsubsidiesRemedies（治療法；補(bǔ)救方法）onsubsidyCountervailingmeasuresCaseContentIntroduction21.Introduction

Subsidies,aregovernmentmeasures,havetwo-sidedeffects.Ontheonehand,subsidiescanpromoteeconomicdevelopment,ontheotherhand,subsidieswoulddistorttheresourcesallocationandmakeproductiondeviatefromthemarketprincipleswhichleadstounfaircompetition.1.IntroductionSubsidies,are3Fromtheperspectiveofinternationaltrade,subsidiesmaycauseunfaircompetitionbetweenimportedgoodsanddomesticproducedgoods.Subsidiesmaybethebehavioroftheexportedcountry,aswellasimportedcountries.Fromtheperspectiveofintern4并不是所有補(bǔ)貼都被禁止的Thereisacloserelationshipbetweensubsidiesandtheeconomicdevelopmentpolices,therefore,wecouldnotbelievethatallofthesubsidiesisstrictlyforbidden.<Agreementonsubsidiesandcountervailingmeasures>isaimatadjustingthesubsidiesandcountervailingbehaviors.ThisagreementwithArticle6,Article16ofGATTtogetherconstitutetheSubsidiesandCountervailingrulesofWTO.并不是所有補(bǔ)貼都被禁止的Thereisacloser5Questionwhat’sthedifferencesbetweensubsidyanddumping?Subsidy----behaviorofgovernmentDumping----behaviorofcorporateQuestionwhat’sthedifferen62.DefinitionandclassificationofsubsidiesForthepurposeofthisAgreement,asubsidyshallbedeemedtoexistif:存在政府或任何公共機(jī)構(gòu)對(duì)企業(yè)提供的財(cái)政資助(a)thereisafinancialcontributionbyagovernmentoranypublicbodywithintheterritoryofaMember;orthereisanyformofincomeorpricesupportinthesenseofArticleXVIofGATT1994;因資助而獲利(b)abenefitistherebyconferred.2.Definitionandclassificati7(1)Thescopeofsubsidy政府補(bǔ)貼的四種形式直接的資金注入；潛在的資金或債務(wù)的直接轉(zhuǎn)移(i)

agovernmentpracticeinvolvesadirecttransferoffunds(e.g.grants,loans,andequityinfusion),potentialdirecttransfersoffundsorliabilities(e.g.loanguarantees);放棄稅收（部分或全部）(ii)

governmentrevenuethatisotherwisedueisforegoneornotcollected(e.g.fiscalincentivessuchastaxcredits);

投資抵稅(1)Thescopeofsubsidy政府補(bǔ)貼的四8Thescopeofsubsidy高買低賣(iii)

agovernmentprovidesgoodsorservicesotherthangeneralinfrastructure,orpurchasesgoods;政府提供產(chǎn)品或服務(wù)（低于正常價(jià)）；購買（高價(jià)）指定委托機(jī)構(gòu)來形似1-3的措施(iv)

agovernmentmakespaymentstoafundingmechanism,orentrustsordirectsaprivatebodytocarryoutoneormoreofthetypeoffunctionsillustratedin(i)to(iii)abovewhichwouldnormallybevestedinthegovernmentandthepractice,innorealsense,differsfrompracticesnormallyfollowedbygovernments;Thescopeofsubsidy高買低賣9Question免去或部分免去在國(guó)內(nèi)應(yīng)征的稅，補(bǔ)貼？Theexemptionofanexportedproductfromdutiesortaxesbornebythelikeproductwhendestinedfordomesticconsumption,ortheremissionofsuchdutiesortaxesinamountsnotinexcessofthosewhichhaveaccrued,doyouthinkthismeasurementisasubsidy?

類似出口退稅，不屬于補(bǔ)貼（這是一個(gè)例外的規(guī)定）Question免去或部分免去在國(guó)內(nèi)應(yīng)征的稅，補(bǔ)貼？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專項(xiàng)性補(bǔ)貼Suchsubsidyexplicitlylimitingaccesstoasubsidytocertainenterpriseorindustryorgroupofenterprisesorindustriesshallbespecific.Thespecificsubsidyhasthreetypes:enterprisespecificsubsidy,industryspecificsubsidy,regionspecificsubsidyandprohibitedsubsidy.→地區(qū)性/企業(yè)型/產(chǎn)業(yè)型/禁止性/SCMisonlyboundingthesubsidywhichhasspefificity.SCM只管理，調(diào)整專項(xiàng)性補(bǔ)貼(2)Specificsubsidy專項(xiàng)性補(bǔ)貼Suchs16(2)SpecificsubsidyIfadoptingobjectivecriteriaorconditionsgoverningtheeligibilityfor,andtheamountof,asubsidy,specificityshallnotexist,providedthattheeligibilityisautomaticandthatsuchcriteriaandconditionsarestrictlyadheredto.(2)SpecificsubsidyIfadopting17(2)SpecificsubsidyThespecificitymaybealsoestablishedbyconsideringsuchfactorsasfollowing:useofasubsidyprogrammebyalimitednumberofcertainenterprises,predominantusebycertainenterprises,thegrantingofdisproportionatelylargeamountsofsubsidytocertainenterprises,andthemannerinwhichdiscretionhasbeenexercisedbythegrantingauthorityinthedecisiontograntasubsidy.(2)SpecificsubsidyThespecifi18QuestionArethesubsidiesprovidedtostate-ownedenterprisesviewedasspecificinChina?屬于。國(guó)有企業(yè)數(shù)量有限QuestionArethesubsidiespro19(3)ClassificationofsubsidiesThesubsidies,accordingtoSCM,aredividedintothreetypes:prohibitedsubsidies,actionablesubsidiesandnon-actionablesubsidies.(3)Classificationofsubsidies20(1)Prohibitedsubsidies禁止補(bǔ)貼屬于專項(xiàng)性補(bǔ)貼，被禁止ExceptasprovidedintheAgreementonAgriculture,thefollowingsubsidiesshallbeprohibited:一出口數(shù)量決定享有的補(bǔ)貼(a)

subsidiescontingent,inlaworinfact,whethersolelyorasoneofseveralotherconditions,uponexportperformance;出口補(bǔ)貼（以出口實(shí)績(jī)?yōu)闂l件）

(b)

subsidiescontingent,whethersolelyorasoneofseveralotherconditions,upontheuseofdomesticoverimportedgoods.（進(jìn)口替代補(bǔ)貼，鼓勵(lì)購買國(guó)內(nèi)產(chǎn)品而非進(jìn)口產(chǎn)品）(1)Prohibitedsubsidies禁止補(bǔ)貼屬于專21(2)Non-Actionablesubsidies

非可訴補(bǔ)貼除了專項(xiàng)性補(bǔ)貼意外的其他補(bǔ)貼①subsidieswhicharenotspecificwithinthemeaningofArticle2(prohibitedsubsidies);不具有專項(xiàng)性的補(bǔ)貼②subsidieswhicharespecificwithinthemeaningofArticle2butwhichmeetalloftheconditionsprovidedforinthefollowingparagraphs.(threeexceptions:seeparagraph2,article8ofSCMagreement)符合特定要求的專項(xiàng)性補(bǔ)貼(2)Non-Actionablesubsidies非22(3)Actionablesubsidies可訴補(bǔ)貼（黃燈）除了禁止性補(bǔ)貼意外的其他專項(xiàng)性補(bǔ)貼。確定為可塑性補(bǔ)貼需兩個(gè)條件：1、屬于專項(xiàng)性補(bǔ)貼；2、對(duì)其他成員企業(yè)造成不利影響或嚴(yán)重?fù)p害NoMembershouldcause,throughtheuseofanysubsidyreferredtoinparagraphs1and2ofArticle1,adverseeffectstotheinterestsofotherMembers,i.e.:(a)

injurytothedomesticindustryofanotherMember;(b)

nullificationorimpairmentofbenefitsaccruingdirectlyorindirectlytootherMembersunderGATT1994;

(c)

seriousprejudicetotheinterestsofanotherMember.

ThisArticledoesnotapplytosubsidiesmaintainedonagriculturalproductsasprovidedinArticle13oftheAgreementonAgriculture.不利影響表現(xiàn)為3個(gè)方面①損害另一成員的國(guó)內(nèi)產(chǎn)業(yè)；②喪失或減損另一成員應(yīng)獲得的直接或間接利益③嚴(yán)重侵害另一成員的利益(3)Actionablesubsidies可訴補(bǔ)貼（黃233.Remediesonsubsidies對(duì)補(bǔ)貼的補(bǔ)救(1)Remediesonprohibitedsubsidies①Consultations磋商WheneveraMemberhasreasontobelievethataprohibitedsubsidyisbeinggrantedormaintainedbyanotherMember,suchMembermayrequestconsultationswithsuchotherMember.②ReferringtotheDSB3.Remediesonsubsidies對(duì)補(bǔ)貼的補(bǔ)救(24②ReferringtotheDSB應(yīng)無條件立即修正自己的行為Ifnomutuallyagreedsolutionhasbeenreachedwithin30daysoftherequestforconsultations,anyMemberpartytosuchconsultationsmayreferthemattertotheDisputeSettlementBody(“DSB”)fortheimmediateestablishmentofapanel,unlesstheDSBdecidesbyconsensusnottoestablishapanel.②ReferringtotheDSB應(yīng)無條件立即修正自25②ReferringtotheDSBIfthemeasureinquestionisfoundtobeaprohibitedsubsidy,whichmaybeestablishedwiththeassistanceofPermanentGroupofExperts(PGE),thepanelshallrecommendthatthesubsidizingMemberwithdrawthesubsidywithoutdelay.Inthisregard,thepanelshallspecifyinitsrecommendationthetime-periodwithinwhichthemeasuremustbewithdrawn.②ReferringtotheDSBIftheme26②ReferringtotheDSBWhereapanelreportisappealed,theAppellateBodyshallissueitsdecisionwithin30daysfromthedatewhenthepartytothedisputeformallynotifiesitsintentiontoappeal.WhentheAppellateBodyconsidersthatitcannotprovideitsreportwithin30days,itshallinformtheDSBinwritingofthereasonsforthedelaytogetherwithanestimateoftheperiodwithinwhichitwillsubmititsreport.②ReferringtotheDSBWhereap27②ReferringtotheDSB上訴機(jī)構(gòu)的審議時(shí)間Innocaseshalltheproceedingsexceed60days.TheappellatereportshallbeadoptedbytheDSBandunconditionallyacceptedbythepartiestothedisputeunlesstheDSBdecidesbyconsensusnottoadopttheappellatereportwithin20daysfollowingitsissuancetotheMembers.②ReferringtotheDSB上訴機(jī)構(gòu)的審議時(shí)間28②ReferringtotheDSBIntheeventtherecommendationoftheDSBisnotfollowedwithinthetime-periodspecifiedbythepanel,whichshallcommencefromthedateofadoptionofthepanel’sreportortheAppellateBody’sreport,theDSBshallgrantauthorizationtothecomplainingMembertotakeappropriatecountermeasures,unlesstheDSBdecidesbyconsensustorejecttherequest.②ReferringtotheDSBIntheev29(2)RemediesonNon-actionablesubsidies不能到DSB申訴，但可到補(bǔ)貼與反補(bǔ)貼措施委員會(huì)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

必須的/先決的條件(a)

injurytothedomesticindustryofanotherMember;(b)

nullificationorimpairmentofbenefitsaccruingdirectlyorindirectlytootherMembersunderGATT1994;

(c)

seriousprejudicetotheinterestsofanotherMember.

①Prerequisitestoremedies必須的33Seriousprejudice嚴(yán)重?fù)p害(a)

thetotaladvaloremsubsidizationofaproductexceeding5percent;

對(duì)一產(chǎn)品的從價(jià)補(bǔ)貼的總額超過5%(b)

subsidiestocoveroperatinglossessustainedbyanindustry;用以彌補(bǔ)產(chǎn)業(yè)承受的經(jīng)營(yíng)虧損的補(bǔ)貼(c)

subsidiestocoveroperatinglossessustainedbyanenterprise,otherthanone-timemeasureswhicharenon-recurrentandcannotberepeatedforthatenterpriseandwhicharegivenmerelytoprovidetimeforthedevelopmentoflong-termsolutionsandtoavoidacutesocialproblems;……是非一次性，不再重復(fù)的措施(d)directforgivenessofdebt,i.e.forgivenessofgovernment-helddebt,andgrantstocoverdebtrepayment.直接債務(wù)免除（補(bǔ)貼）Seriousprejudice嚴(yán)重?fù)p害(a)

thet34Somecasesofseriouspredudice對(duì)虧損企業(yè)補(bǔ)貼的目的(a)

theeffectofthesubsidyistodisplaceorimpedetheimportsofalikeproductofanotherMemberinto

themarketofthesubsidizingMember;(b)theeffectofthesubsidyistodisplaceorimpedetheexportsofalikeproductofanotherMemberfromathirdcountrymarket;搶占第三國(guó)市場(chǎng)(c)theeffectofthesubsidyisasignificantpriceundercuttingbythesubsidizedproductascomparedwiththepriceofalikeproductofanotherMemberinthesamemarketorsignificantpricesuppression,pricedepressionorlostsalesinthesamemarket;補(bǔ)貼迫使產(chǎn)品價(jià)格大幅下降Somecasesofseriouspredudic35②ApplyingproceduresofDSUonactionablesubsidiesProceduresTimelimitsBeginningdateConsultation60daysThedateofrequestingforconsultationThedeterminationofpanel專家組120daysThedateofcompositionandtheestablishmentofpanel’stermsofreferenceThedeterminationofappellatebody上訴機(jī)構(gòu)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金額不能超過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;申請(qǐng)人的身份以及它們生產(chǎn)產(chǎn)品的數(shù)量和價(jià)值Specifically,theapplication41Specifically,theapplicationshallcontainthefollowinginformation:

(ii)

acompletedescriptionoftheallegedlysubsidizedproduct,thenames

ofthecountryorcountriesoforiginorexportinquestion,theidentityofeachknownexporterorforeignproducerandalistofknownpersonsimportingtheproductinquestion;相關(guān)當(dāng)事方的描述(iii)

evidencewithregardtotheexistence,amountandnatureofthesubsidyinquestion;補(bǔ)貼是否存在數(shù)量、性質(zhì)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(股本資金)shallnotbeconsideredasconferringabenefit,unlesstheinvestmentdecisioncanberegardedasinconsistentwiththeusualinvestmentpractice(includingfortheprovisionofriskcapital)ofprivateinvestorsintheterritoryofthatMember;(a)

governmentprovisionofe49(b)

aloan(貸款)byagovernmentshallnotbeconsideredasconferringabenefit,unlessthereisadifferencebetweentheamountthatthefirmreceivingtheloanpaysonthegovernmentloanandtheamountthefirmwouldpayonacomparablecommercialloanwhichthefirmcouldactuallyobtainonthemarket.Inthiscasethebenefitshallbethedifferencebetweenthesetwoamounts;

(b)

aloan(貸款)byagovernmen50(c)

aloanguarantee(貸款擔(dān)保)byagovernmentshallnotbeconsideredasconferringabenefit,unlessthereisadifferencebetweentheamountthatthefirmreceivingtheguaranteepaysonaloanguaranteedbythegovernmentandtheamountthatthefirmwouldpayonacomparablecommercialloanabsentthegovernmentguarantee.Inthiscasethebenefitshallbethedifferencebetweenthesetwoamountsadjustedforanydifferencesinfees;(c)

aloanguarantee(貸款擔(dān)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（初步的肯定裁決）preliminaryaffirmativedeterminationhasbeenmadethatasubsidyexistsandthatthereisinjurytoadomesticindustrycausedbysubsidizedimports;(c)theauthoritiesconcernedjudgesuchmeasuresnecessarytopreventinjurybeingcausedduringtheinvestigation.⑥takingprovisionalcounterva56Provisionalmeasuresmaytaketheformofprovisionalcountervailingdutiesguaranteedbycashdepositsorbondsequaltotheamountoftheprovisionallycalculatedamountofsubsidization.Provisionalmeasuresshallnotbeappliedsoonerthan60daysfromthedateofinitiationoftheinvestigation.Theapplicationofprovisionalmeasuresshallbelimitedtoasshortaperiodaspossible,notexceedingfourmonths.Provisionalmeasuresmaytake57⑦UndertakingsrulesunderWTOcountervailingagreementProceedingsmaybesuspendedorterminatedwithouttheimpositionofprovisionalmeasuresorcountervailingdutiesuponreceiptofsatisfactoryvoluntaryundertakingsunderwhich:(a)

thegovernmentoftheexportingMemberagreestoeliminateorlimitthesubsidyortakeothermeasuresconcerningitseffects;or(b)

theexporteragreestoreviseitspricessothattheinvestigatingauthoritiesaresatisfiedthattheinjuriouseffectofthesubsidyiseliminated.Priceincreasesundersuchundertakingsshallnotbehigherthannecessarytoeliminatetheamountofthesubsidy.例出口國(guó)征收出口關(guān)稅⑦UndertakingsrulesunderWTO58⑧ImpositionandcollectionoffinalcountervailingdutiesCountervailingdutyshouldbelessthanthetotalamountofthesubsidyifsuchlesserdutywouldbeadequatetoremovetheinjurytodomesticindustry.Itshouldbeleviedonanon-discriminatorybasisonimportsofproductallsourcesfoundtobesubsidizedandcausinginjury.Dueaccountshouldbetakenofrepresentationsmadebydomesticinterestedpartiesincludingconsumersandindustrialuserswhoseinterestsmightbeadverselyaffectedbytheimpositionofacountervailingduty.⑧Impositionandcollectionof59⑧ImpositionandcollectionoffinalcountervailingdutiesIngeneral,adefinitivecountervailingdutymaybeleviedonlyfromthedateofthefinaldeterminationintotheforceand,anydefinitivecountervailingdutyhavetoterminatedonadatenotlaterthan5yearsfromitsimposition

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