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jun kazeki
report of friend of chair: verification system of duty rebate schemes and definition of inputs consumed under ascm (tn/rl/gen/153/rev.2)
1. i have been assigned to be a �friend of chair� regarding the issue of �verification system of duty rebate schemes and definition of inputs consumed under ascm� (tn/rl/gen/153/rev.2). i have circulated an invitation for consultations to all members. in response to the invitation, fourteen delegations have expressed an interest in consulting with the friend of chair regarding the issue.
2. these delegations are argentina, australia, brazil, canada, china, egypt, european union, india, japan, korea, norway, south africa, turkey, and the united states.
3. i have been encouraged by the cooperative spirit and professional contributions of the participants. many participants have referred to their experiences regarding annex ii (guidelines on consumption of inputs in the production process) and annex iii (guidelines in the determination of substitution drawback systems as export subsidies). they have provided very helpful insights both from the perspective of investigating authorities and from the perspective of exporting countries that are subject to countervailing measures. they have explained technical aspects of their systems and practical problems that have arisen in some investigations. most importantly, they have shown a willingness to seek solutions and explore multiple approaches.
4. members generally thank india for simplifying its most recent proposal. this allows the delegations and me to focus on the three issues namely 1) proposed standards under which authorities must determine whether members� verification systems are �reasonable and effective� (proposed footnotes 1 and 3), 2) the requirement that authorities shall treat as a subsidy only the excess amount of indirect tax remission/duty drawback (proposed footnotes 2 and 4), and 3) the inclusion of consumables and capital goods in footnote 61 to annex ii.
5. the first issue is the proposed standards under which authorities shall determine whether members� verification systems are reasonable and effective (proposed footnotes 1 and 3).
6. most delegations noted that india�s proposed criteria for �reasonable and effective� verification systems basically describe india�s own system for the determination of duty drawback amounts (i.e., standard input-output norms or �sion�).
7. most delegations expressed concerns regarding the mandatory language of proposed footnotes 1 and 3, i.e., the requirement that verification systems �shall be considered as reasonable and effective wherever�� the delegations were concerned that this would limit the discretion of the authorities to verify the exporting member�s system, and would shift the burden of proof from the exporting country to the investigating authority.
8. similarly, a few delegations were concerned that the proposal left little or no discretion for authorities to verify whether the member�s system is up to date.
9. other delegations felt that investigating authorities need to examine the actual amounts of inputs imported by a given firm and the quantity of finished goods exported by that firm in order to accurately calculate the amount of the drawback. under india�s proposal, if the exporting member�s verification system is found to be reasonable and effective, the authorities would not have the discretion to make a determination based on the individual exporters� actual usage of inputs.
10. some delegations were particularly concerned that the proposal provides no criteria by which authorities should determine whether a system is �developed fairly,� and authorities would therefore have insufficient guidance on how to apply this key requirement.
11. some delegations observed that the main issue for india would be its duty drawback system (paragraph (i)); therefore there should be fewer problems pertaining to cumulative indirect taxation (paragraphs (g) and (h)) due to india�s tax reforms.
12. a couple of delegations cited particular cvd cases in which the systems of certain developing and developed countries were found to be reasonable by the investigating authorities. certain other countries did not pass the �reasonableness and effectiveness� tests in their particular cases and accepted provision of specific data to the investigating authorities for the calculation of amount of countervailing duties.
13. from the consultations, it seems that both investigating authorities and exporting members generally find the existing provisions and practices sufficiently determine the �reasonableness and effectiveness� of members� systems on a case by case basis. for example, a few delegations pointed out that the existing disciplines take into account the specific situations of individual exporting members. specifically, besides examining the reasonableness and effectiveness of a member�s verification system, authorities also must examine whether the system is based on �generally accepted commercial practices� in the country of export. in the view of these delegations, the term �generally accepted commercial practices in the country of export� is broad enough to address individual concerns. it helps to avoid a �one size fits all� approach by requiring the authorities to take into account the practices in the particular exporting country.
14. a few delegations suggested possible improvements for india�s proposed footnotes. for example, it was suggested that the footnotes could be more acceptable if they were not specific to a particular system, but provided more general criteria for determining �reasonableness and effectiveness,� and if they provided for verification by the investigating authority. for example, if a system clearly distinguished input quantities that are consumed in the production of exported goods from those that are consumed in the production of goods sold on the domestic market, the system should be acceptable provided that the investigating authority can examine and verify it.
< the requirement that authorizes shall treat as a subsidy only the excess amount of indirect tax remission/duty drawback>
15. the second issue is the requirement that authorities treat only any excess amount of remission/drawback as a subsidy (proposed footnotes 2 and 4).
16. several delegations generally agreed with this principle, which they consider to be in line with footnote 1 to the scm agreement. however, others expressed concerns from both practical and legal perspective.
17. some delegations indicated that a specific reference to countervailing investigation could cause practical problems for investigating authorities. a few delegations found that proposed footnotes 2 and 4 would be redundant in light of footnote 1 to the scm agreement, and they were concerned about the legal implication of this redundancy. a fundamental issue was also raised regarding better equalization of various taxation systems in light of the scm agreement.
18. some delegations noted that under article 27.2 (a) and annex vii, india is exempted from the prohibition on export subsidies except in countervailing proceedings.
< inclusion of consumables and capital goods in footnote 61 to annex ii>
19. the third issue is the inclusion of consumables and capital goods in the definition of �inputs consumed in the production process� (footnote 61 to annex ii).
20. many delegations expressed strong opposition to the inclusion of capital goods in footnote 61. they indicated that the term �capital goods� would be too broad and that allocation of costs between domestic production and export production could be complex and technically difficult. the allocation of costs for capital goods (for example, the need to allocate over different periods for different types of goods with different useful lives) is another practical concern. some delegations pointed out that capital goods themselves could be subsidized. a few delegations stated that the primary objective of footnote 61 is �inputs physically incorporated� into the exported products; the other items listed are more specific (i.e., energy, fuels and oil used in the production process and catalysts which are consumed in the course of their use to obtain the exported product). adding �capital goods� is a conceptual step too far from their perspective.
21. many delegations have reacted to the inclusion of consumables in footnote 61. their major concern is the scope or definition of consumables; they note in particular that the �inputs consumed� already exists in footnote 61. they suggested that �consumables� should be listed (if at all) in a specific way, as is currently the case for energy, fuels, oil and catalysts. india cited as possible examples for inclusion such items as grinding wheels and refractories. however, some delegations considered these examples too specific; these delegations sought terms at a similar level of specificity to the existing terms in footnote 61 (energy, fuels, oil and catalysts). i believe the proponent is still considering which specific goods could be subject items in this regard.
22. overall, i feel the delegations are taking a constructive approach to find solutions regarding these important issues. of course i do not prejudge any other possible developments in the near future. let me conclude my presentation by thanking all participants in the consultations.
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