  WORLD TRADE  
ORGANIZATION  WT/DS250/3 
G/L/680 
2 June 2004 
 (04-2343) 
 Original:   English 
   
UNITED STATES – EQUALIZING EXCISE TAX IMPOSED BY FLORIDA 
ON PROCESSED ORANGE AND GRAPEFRUIT PRODUCTS 
 
Notification of Mutually Agreed Solution
 
  
 The following communication, dated 28 May 2004, from the Permanent Mission of the 
United States and the Permanent Mission of Brazil to the Chairperson of the Dispute Settlement 
Body, is circulated pursuant to Article 3.6 of the DSU.  
_______________ 
 
  In accordance with Article 3.6 of the Understanding on Rules and Procedures Governing the 
Settlement of Disputes , Brazil and the United States of America wish to notify the Dispute Settlement 
Body (DSB) that we have reached a mutually sa tisfactory solution to the matter raised by the 
Government of Brazil in WT/DS250/1, da ted 26 March 2002, and WT/DS250/2, dated 
19 August 2002, concerning the "Equalizing Excise Ta x" imposed by the State of Florida, in the 
United States, on the processing of imported citrus products.   Following rounds of consultations between th e two governments, and consultations between 
the Florida industry and the State of Florida, the Florida Legislature on 30 April 2004 passed SB 96, 
which amended provisions of section 601.155, Florida Statutes, concerning the Equalizing Excise 
Tax.  The Governor of Florida signed the amendmen t into law as Chapter 2004-36, Laws of Florida, 
on 12 May 2004.   Based on these developments, Brazil and the Un ited States have agreed that a mutually 
satisfactory solution has been reached to the matter raised by Brazil.  We would ask you to circulate 
this notification to the relevant Councils and Committees, as well as to the DSB. 
    
 
H.E. Mr. Luiz Felipe de Seixas Correa H.E. Ms. Linnet F. Deily Ambassador and Permanent Representative  Ambassador and Permanent Representative 
Permanent Mission of Brazil    Permanent Mission of the United States  
__________ 
 
 