   
  
WT/DS497/13  
 
14 May 2019  
(19-3320) Page: 1/1 
  Original: English  
 
BRAZIL – CERTAI N MEASURES CONCERNIN G TAXATION A ND CHARGES  
AGREEMENT UNDER ARTI CLE 21.3(B) OF THE D SU 
The following communication, dated 10 May 2019 , from the delegation of Brazil  and the delegation 
of Japan  to the Chairperson of the Dispute Settlement Body, is circulated in accordance with 
Article  21.3(b) of the DSU.  
 
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Brazil and Japan would like to inform you that, pursuant to Article 21.3(b) of the Understanding on 
Rules and Procedures Gov erning the Settlement of Disputes ( "DSU"), Brazil and Japan have agreed 
that the reasonable period of time for Brazil to implement the recommendations and rulings of the 
Dispute Settlement Body (DSB) in the dispute Brazil－ Certain Measures Concerning Taxation and 
Charges  (WT/DS497) shall be eleven (11) months and twenty (20) days from the date of adoption 
of the recommendations and rulings of the DSB. Accordingly, the reasonable period of time shall 
expire on 31 December 20 19. 
Further, with regard to the subsidies that were found to be prohibited, Brazil and Japan note that, 
pursuant to Article 4.7 of the Agreement on Subsidies a nd Countervailing Measures 
(SCM  Agreement), the panel report, as modified by the Appellate Body r eport, recommends that 
Brazil withdraw the subsidies without delay but does not specify the time period within which the 
measures must be withdrawn. For reasons of certainty, Brazil and Japan have agreed that the time 
period within which these measures mus t be withdrawn , for the p urposes of Article 4 of the 
SCM Agreement, shall be five (5) months and ten (10) days f rom the date of adoption of 
the recommendations and rulings of the DSB, and shall expire on 21 June 20191.  
We request respectfully that you cir culate this notification to the Members of the Dispute Settlement 
Body.  
 
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1 This is without prejudice to the respective positions of Brazil and Japan as to the meaning of the term 
"without delay " pursuant to Article 4.7 of the SCM Agreement.  