RESTRICTED
WORLD TRADE G/SCM/Q2/CRI/1
26September 1996
ORGANIZATION(96-3842)
Original: English Committee onSubsidies andCountervailing Measures
SUBSIDIES
Questions from THAILAND Regarding theNew
andFullNotification ofCOSTA RICA1
Thefollowing communication, dated 20September 1996, hasbeenreceived fromthePermanent
Mission ofThailand.
_______________
A. Exemption from Company Tax
1. What types ofproducts areclassified asnon-traditional exports?
2. Does thecompany which hassigned theexport contract before 3April 1992stillgetabenefit
ofcompany taxexemption? Ifyes,when willthisincentive beterminated?
3. Arethere anyother incentives, besides company taxexemption, given toexporters whosigned
anexport contract? Please givedetails.
4. What isthetrade effect ofthesubsidy?
B. Granting ofTaxCredit Certificates (CATs)
1. What isthetrade effect ofthesubsidy?
2. CanCosta Ricaconfirm thatthenational content requirement forCATs willbeterminated after
1999?
Subsidy programmes notnotified totheWTO
Please givedetails ofCosta Rica'sFreeZones.
1G/SCM/N/3/CRI.