./.WORLD TRADE
ORGANIZATIONG/SCM/N/74/SUR/Suppl.1
16 January 2002
(02-0197)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
Requests Pursuant to Article 27.4 of the
Agreement on Subsidies and Countervailing Measures
Requests Pursuant to the Procedure in Document G/SCM//39
SURINAME
Supplement
The following communication, dated 14 January 2002, has been received from the Ministry of
Trade and Industry in Suriname.
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With regard to the request of Suriname for extension under Article 27.4 of the Subsidies
Agreement on the basis of the special procedures in document G/SCM/39, the Government of
Suriname can report the following:
The possibility of exemptions with respect to indirect taxes (import duties and purchase taxes)
are based on reasons of international, national, social, cultural and educational knowledge.
The present exemptions which are given can be set out as follows:
1. Exemptions on social, cultural and educational area, e.g. the import of goods by charities,
schools, hospitals.  This policy is placed in the Tariffs of Import Duties Law of 1996
(Government Gazette 1998, No. 60).
2. Exemptions to stimulate the national production, e.g. the import of raw materials, industrial
materials.  This is placed in the Investment Law and the Raw Materials Gazette of 1997.
3. Exemptions based on international regulations, e.g. the import of goods which are
international donations and the import of goods by embassies.  This policy is defined in the
Resolution of the Minister of Finance:  Exemption of Import Duties (Government Gazette1998 No. 60) and the Tariff Import Duties Law.
Exemptions of the purchase are given in cases when the Tariff Import Duties Law grant
exemptions of import duties (Article 16 of the Purchase Law).
In accordance with the Tariff Import Duties Law, the levy of the import duty can be
suspended (Article 2.5).  The suspensi on may happen in the following cases:G/SCM/N/74/SUR/Suppl.1
Page 2
1. In case Ministries buy goods.
2. In case of import of goods on behalf of service of the country for the execution of a project
which is financed by other countries, international organizations or other institutions.
3. In case of buying goods by special institutions, e.g. buying goods by the University of
Suriname.
The suspension of the import duties also involves the levy of the purchase tax.The Government of Suriname does not grant any export subsidies.
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