 
. /.  WORLD TRADE  
ORGANIZATION  G/SCM/N/114/FJI 
30 June 2004 
 (04-2814) 
Committee on Subsidies 
and Countervailing Measures Original:   English 
 
 
 
SUBSIDIES 
 
Extension Under SCM Article 27.4 of the Transition Period for the  
Elimination of Export Subsidies Pursuant to the Procedures  
in Document G/SCM/39  
 
Updating Notification  
 
FIJI 
 
 The following communication, dated 24 June 2004,  is being circulated at the request of the 
Delegation of Fiji.  
_______________ 
  
 In accordance with paragraph 10.6 of the Decision on Implementation-Related Issues and 
Concerns (WT/MIN(01)/17) and with reference to document G/SCM/39 adopted by the Fourth 
Ministerial Conference, held from 9 to 14 Novemb er 2001 in Doha, Qatar, and further to our 
notification dated 17 October 2003, the Government of the Republic of the Fiji Islands wishes to 
submit hereunder updated information about the pr ogrammes for which extensions are being sought 
under Article 27.4 of the Agreement on Subsidies and Countervailing Measures.  
Short-Term Export Profit Deduction  
 
 The "Short-Term Export Profit Deduction" scheme was introduced as a transitional measure 
to address the issue of income tax exemptions offe red to exporters by progressively bringing exporters 
under the standard tax regime over time.   Qualifying companies were exempt from income tax in 2002.  Export income has since 2003 been subject to tax, according to the schedule set out in the table below: 
 
Year Taxable income 
2001-2002 0% 
2003-2004 25% 
2005-2006 50% 
2007-2008 75% 
2009 100% 
 
 There has been no change to this scheme since Fiji's last notification  
 
Export Processing Factories/Ex port Processing Zones Scheme 
 G/SCM/N/114/FJI 
Page 2  
 
  The Government of Fiji had given a clear indica tion of its intentions with regard to the Tax-
Free Factories/Tax-Free Zones Scheme  in the 2001 Budget.  Essentially, no further approvals will be 
given after 31 December 2000 to companies applying to operate under the Scheme, which grants a 
company exporting 70 per cent or more of its products Fiscal Duty, Value-Added Tax and Income Tax exemptions for a period of 13 years.  Howeve r, given that some companies were given approvals 
prior to 31 December 2000, the scheme is most likely to cease on 2014 or earlier. 
 
 There has been no change to this scheme since Fiji's last notification.  
 
Audio-Visual Concessions  
 
 The Film-Making and Audio-Visual Incen tives Amendment Decree 2000 was promulgated 
on 18 May 2001 together with the Fiji Audio-Visual  Commission Decree 2000, to facilitate the 
establishment and development of th e audio-visual industry in Fiji. 
 
 The Decree provides the fi scal incentives especially for employees of non-resident film 
companies, for those investing in audio-visual productions, companies operating from the studio city 
zone and its residents.  
 There has been no added incen tives to these concessions. 
 
 No new subsidies have been provided since Fiji's last notification.  
 
 
__________ 
  