RESTRICTED
WORLD TRADE G/SCM/N/9/HUN
22November 1995
ORGANIZATION(95-3648)
Original: English Committee onSubsidies andCountervailing Measures
NOTIFICATIONS UNDER ARTICLE 29.3OFTHE
AGREEMENT ONSUBSIDIES AND COUNTERVAILING MEASURES
Thefollowing communication, dated 31October 1995, hasbeenreceived fromthePermanent
Mission ofHungary.
_______________
Hungary wishes tonotify under Article 29.3oftheAgreement onSubsidies andCountervailing
Measures thefollowing subsidy programmes. Hungary reserves itsrightunder paragraph 3ofArticle 29
tomake further notifications uptotwoyears fromtheentry intoforce oftheWTO Agreement. This
notification iswithout prejudice tothelegalstatus ofthemeasures notified.
(1)EXPORT ENHANCEMENT PROGRAMME
FOR AGRICULTURAL AND FISHERY PRODUCTS
Thefollowing programme includes alsoproducts andsubsidies thatarecovered byHungary 's
Schedule toGATT 1994, therefore notfalling under Article 3oftheAgreement onSubsidies and
Countervailing Measures. They areindicated inthissubmission fortransparency purposes. Therefore
asfarasproducts/subsidies included inHungary 'sSchedule areconcerned, thisnotification maynot
beinterpreted ashaving anylegal consequences onHungary 'srights under GATT 1994 andthe
Agreement onAgriculture.
Policy objectives oftheprogramme, including, ifapplicable, anysectoral objectives
Thepolicyobjectivesoftheexportenhancementprogrammeforagriculturalandfisheryproducts
aretohelp maintain theequilibrium between domestic supply anddemand andimprove the
competitiveness ofproducts ontheir export markets characterized byahighincidence ofexport
subsidization.
Laws, regulations and/or other legal instruments under which thesubsidies aregranted
Attached istheEnglish translation oftheJoint Decree 38/1994. (XII. 30.)PM–IKM ofthe
Minister ofFinance andtheMinister ofIndustry andTrade onExport Subsidies ofAgricultural and
Food Products asamended bytheJointDecree 7/1995 (IV.13.) PM-IKM oftheMinister ofFinance
andtheMinister ofIndustry andTrade.
Level(s) ofgovernment involved intheimplementation oftheprogrammes
Theperunitorpervalue subsidies arejointly determined, uponrecommendation ofaninter-
ministerialcommittee,bytheMinisterofFinanceandtheMinisterofIndustryandTrade.ThecommitteeG/SCM/N/9/HUN
Page2
iscomprised ofrepresentatives oftheMinister ofAgriculture, theMinister ofIndustry andTrade and
theMinister ofFinance.
Description ofthefinancing instrument(s) usedintheprogramme
Thesubsidies aregranted intheform ofbounty. Theperunitandpervalue amounts ofthe
subsidies for1995 arecontained inAnnexes 1and2oftheabove mentioned Decree. Translation of
these Annexes isattached. Thetotalamount budgeted for1995 forexport subsidies ofagricultural
andfishery products byActCIVof1995 ontheBudget oftheRepublic ofHungary isof35billion
Forints.
Indication totheextent possible atthetimeofthenotification ofwhen theprogramme willbephased
outorhowitwillbebrought intoconformity withArticle 3
Noexplicit time-limit isattached tothese subsidies. Atthetimeofthisnotification itisnot
possible toprecisely indicate when andhowthisprogramme willbebrought intoconformity with
Article 3.
(2)PROGRAMME FOR PROMOTING EXPORT -ORIENTED PRODUCT DEVELOPMENT
Policy objectives oftheprogramme, including, ifapplicable, anysectoral objectives
Theobjective ofthissubsidy programme istostimulate development projects thatincrease
therange andvolume ofgoods competitive onexternal markets. Great importance isattached tothe
enhancement ofproduction ofenvironment friendly products manufactured withmodern technology
andcorresponding totheinternational market requirements andstandards.
Dateofestablishment oftheprogramme
Theprovisions oftheCorporate TaxActintroducing thisscheme came intoeffect on
1January 1992.
Laws, regulations and/or other legal instruments under which thesubsidies aregranted
Thesubsidy isprovided forbySection 13,paragraph (1),subparagraph a)ofActLXXXVI
of1991 ontheCorporate Tax.
Level(s) ofgovernment involved intheimplementation oftheprogrammes
Companies mayapply through tender forobtaining thistypeofsubsidy toaninter-departmental
committee headed bytheMinistry ofIndustry andTrade andcomprised ofrepresentatives ofministries
concerned. Thecommittee, assessing theinvestment 'seffects onexports, mayapprove theeligibility
oftheprojects presented forthesubsidy.
Description ofthefinancing instrument usedintheprogramme
TheCorporate TaxConcessions canbemade useofintheform ofwithholding thetaxout
ofthetaxcalculated, according tothefollowing ratiooftheinterests ontheloans andcredits linked
totheapproved projects: 30percentofthecapitalized interest or12percentoftheinterest accounted
ascosts.G/SCM/N/9/HUN
Page3
Indication totheextent possible atthetimeofthenotification ofwhen theprogramme willbephased
outorhowitwillbebrought intoconformity withArticle 3
Noexplicit time-limit isattached tothese subsidies. Atthetimeofthisnotification itisnot
possible toprecisely indicate when andhowthisprogramme willbebrought intoconformity with
Article 3.
(3)INVESTMENT -RELATED TAX CONCESSIONS
Policy objectives oftheprogramme, including, ifapplicable, anysectoral objectives
Theobjective ofthisscheme wastopromote development activities byenterprises ofacertain
importancewhoseinvestmentprojectsresultinthemanufacturingofup-to-dateandenvironmentfriendly
products andthereby increase theirexports orcreate newjobs. Application fortheconcession could
bemade byacompany (a)whose founders 'equity exceeded 500million Forints and(b)projected to
make suchinvestment foratleast200million Forints that(c)resulted inyearly salesrevenue halfof
which wasrealized from themanufacturing ofenvironment friendly products and/or from thesales
ofproducts thathavebeenproduced byusing modern technologies and/or employing theresults of
scientific research andprojected (d)anincrease initsexport turnover or(e)thecreation ofnewjobs.
Dateofestablishment oftheprogramme
Theprovisions oftheCorporate TaxActintroducing thisscheme came intoeffect on
1January 1995 andlosteffect on1January 1995.
Laws, regulations and/or other legal instruments under which thesubsidies aregranted
Thesubsidy wasprovided forby:
- Section 14/A, paragraph (2)ofActNo.LXXXVI of1991 ontheCorporate Tax;
- Decree No.90/1994. (VI.8.)oftheGovernment onCertain Corporate TaxBenefits.
Level(s) ofgovernment involved intheimplementation oftheprogrammes
Under Section 14/AoftheCorporate TaxActtheGovernment wasgranted discretionary power
togrant individual taxconcessions toapplicants thatmetthecriteria referred toabove.
Description ofthefinancing instrument usedintheprogramme
Themaximum extent ofthesubsidy is100percentoftheCorporate Taxdueforthefirst5years
and60percentforthesecond period of5years.
Thetaxconcessions canbemade useofintheform ofwithholding thetaxoutofthetax
calculated, atmost uptotheirapproved level.
Indication totheextent possible atthetimeofthenotification ofwhen theprogramme willbephased
outorhowitwillbebrought intoconformity withArticle 3
Thepossibility ofobtaining taxconcessions under thisscheme wasabolished bySection 13.,
paragraph (5)a)ofActNo.LXXXIII of1994 witheffect asof1January 1995. However, particularG/SCM/N/9/HUN
Page4
concessions granted before thatdatewillcontinue tobeapplied untiltheirexpiry dateapproved by
theGovernment andprovided thatthecriteria continue tobemet.G/SCM/N/9/HUN
Page5
Joint decree oftheMinister ofFinance andtheMinister ofIndustry andTrade No.
38/1994.(XII.30.) PM-IKM on
Export Subsidies forAgricultural andFood Products
Upon authorisation obtained from paragraph 2ofSection 17andparagraph 3ofSection 27
ofLawNo.VIof1993onAgricultural Market Regime -inaccordance withtheMinister ofAgriculture -
weorder thefollowings:
Section 1
(1) Thebeneficiary oftheagricultural export subsidy (hereinafter referred as"Export subsidy")
isthenatural orlegalperson orothercompany without legalpersonality thatexports, directly orthrough
commissioners, products listed inAnnex 1orAnnex 2tothisDecree.
(2) Forthepurpose ofthisDecree, exports aresalesofproducts asdefined inparagraphs 1,2.a
and2.bofSection 11ofLawNo.LXXIV of1992 onValue Added Tax. Re-exports oroutward
processing isnoteligible fortheExport subsidy.
(3) Forthepurpose ofthisDecree, salesthrough commissioners aresalesasdefined inSections 507
to513ofLawNo.IVof1959 onCivil LawoftheRepublic ofHungary.
Section 2
Basis oftheExport subsidy
(a) Forproducts listed inAnnex 1tothisDecree thebasis oftheExport subsidy isthevolume
oftheexports. Thevolume oftheexports isthedataindicated under heading "38.Netweight
(kg)" ofUnified Customs Declaration Form, orincasetheunitofvolume defined inthe
Hungarian Trade Nomenclature differs fromit,thedataindicated under heading "41.Volume",
reduced bythevolume ofproducts returned.
(b) Forproducts listed inAnnex 2tothisDecree thebasis oftheExport subsidy isthepurchase
pricepaidbythebuyer under thesalescontract, converted inUSDusing exchange rateslisted
inAnnex 3tothisDecree, reduced bythecostoftransportation paidbytheexporter forthe
costoftransportation abroad (freight, reloading cost, costoftransport vehicles, taking into
account preferences, ifany)ifthese costsareincluded inthepurchase price. Thebasisofthe
Export subsidy shall bereduced bythereimbursements resulted from falseorincomplete
performances.
(c) Forproducts listed inAnnex 2tothisDecree incaseofbarter transactions withnofinancial
transfers, thetradecontracts shallinclude thepurchase priceandthebasisoftheExport subsidy
shallbecalculated asdefined inb).
Section 3
(1) Thelevels oftheExport subsidy areincluded inAnnexes 1and2tothisDecree.
(2) TheExport subsidy levels inforce onthedateofborder crossing oftheexported goods shall
beapplied fortheuseofExport subsidy.G/SCM/N/9/HUN
Page6
Section 4
(1) Theentitlement fortheExport subsidy arises when thepurchase price ispaid(onthedateof
arrival offinancial transfer tothebankaccount ofthebeneficiary). Forthepurposes oftheentitlement
fortheExport subsidy, aftertheborder crossing oftheexported goods, discount oftheexport documents
aswellasinstalments made bytheforeign buyer shallbeconsidered -proportionally -aspayment.
(2) Incaseofbarter transactions withnofinancial transfers theentitlement fortheExport subsidy
arises bytheaccomplishment ofthetransaction. Theaccomplishment ofthetransaction isthedate
ofcustoms clearance fordomestic tradeofproducts imported forcompensation, orincasetheproduct
imported forcompensation isimported preceding theexportation, thedateofborder crossing ofthe
exported goods.
(3) Theexporter, fortheconclusion oftheexport contract, mayrenounce theExport subsidy or
apartthatofinfavour oftheState Budget inwritten form.
Section 5
(1) TheExport subsidy shallbedeclared inaccordance withtheprovisions ofLawNo.XCIof
1990onModalitiesofTaxationasamended,theapplicationformsshallbepresentedtothetaxauthorities
offirstinstance withcompetency fortheregion, theExport subsidy istransferred from theaccount
"Export subsidy" forAgriculture andFoodindustry no.232-90190-5241 oftheTaxAccounting Office.
Declarations made bynatural person without taxidentification number isconsidered astaxdeclaration.
Theapplication form shallbepresented tothecompetent regional (metropolitan) taxauthorities.
(2) Formatters notregulated bythisDecree theprovisions ofLawNo.XCIof1990onModalities
ofTaxation asamended shallbeapplied.
Section 6
(1) ThisDecree enters intoforce on1January 1995. Theprovisions ofthisDecree shallbeapplied
forborder crossings afterthecoming intoforceofthisDecree. Concurrently JointDecree oftheMinister
ofFinance andtheMinister ofIndustry andTrade No.9/1993 (II.12) asmodified byJointDecrees
No.2/1994 (I.17) PM-NGKM, 9/1994 (III.29) PM-NGKM, 22/1994 (VI.30) PM-NGKM and23/1994
(VIII.12) PM-IKM (hereinafter referred asJD)is withdrawn.
(2) Forexports preceding theentry intoforce ofthisDecree withpayments subsequent theentry
intoforofthisDecree theprovisions oftheJDandExport subsidy levels contained thereon shallbe
applied.
Minister ofFinance Minister ofIndustry andTradeG/SCM/N/9/HUN
Page7
ANNEX 1
Joint Decree 38/1994 (XII.30) PM-IKM on
Export Subsidies forAgricultural andFood Products
Hungarian
Trade
NomenclatureProduct descriptionSubsidy
Ft/kg
8011000 Beefcarcass withbonein 50
8014100 Porkcarcass withbonein,fresh 60
8014101 Porkcarcass withbonein,frozen 65
8014200 Porkwithfatandhide, fresh 40
8014201 Porkwithfatandhide, frozen 45
8015000 Meat ofsheep withbone 80
8019004 Rabbit, carcass 35
8019005 Pigeon, carcass 20
8019006 Goat, carcass 80
8019007 Quail, carcass 20
8051100 Beefcuts 80
8051400 Porkcut:meatparts, primer processed, bone-in * 87
8051400 Porkcutsformed withfat* 97
8051400 Fineporkcutswithout fat(fatlayer ofmax5mmisallowed) * 140
8052100 Boneless porkcutsformed withfat* 97
8052100 Boneless porkcuts,fineporkcutswithout fat(fatlayer max.
5mmisallowed) *140
8063100 Sausages, dry 120
8063200 Sausages, semi-dry 90
8063900 Sausages, other 80
8072900 Other industrial fats 3
8112100 Chicken, carcass, drawn 55
8112110 Chicken, carcass, drawn, oven-ready 55
8112120 Chicken, carcass, drawn, grill 55
8112200 Hen, carcass, drawn 20
8112210 Hen, carcass,drawn, oven-ready 20
8112220 Hen, carcass, drawn, grill 20
8112300 Cock, carcass, drawn 20G/SCM/N/9/HUN
Page8
Hungarian
Trade
NomenclatureProduct descriptionSubsidy
Ft/kg
8112310 Cock, carcass, drawn, oven-ready 20
8112320 Cock, carcass, drawn, grill 20
8112600 Goose, carcass, drawn 45
8112610 Goose, carcass, drawn, oven-ready 45
8112700 Duck androast duckcarcass, drawn 52
8112710 Duck, carcass, drawn, oven-ready 52
8112720 Duck, carcass, drawn, grill 52
8112800 Roast duckcarcass, drawn 52
8112810 Roast duckcarcass, drawn, oven-ready 52
8112820 Roast duck, carcass, drawn grill 52
8113111 Chicken, carcass, drawn, boneless 130
8113130 Chicken, carcass -breast 90
8113140 Chicken, carcass -leg 70
8113511 Turkey, carcass, drawn, boneless 90
8113530 Turkey, carcass -breast 80
8113541 Turkey, carcass -drumstick 40
8113542 Turkey, carcass -upper andwhole thigh 40
8113611 Goose, carcass, drawn, boneless 100
8113630 Goose, carcass -breast 90
8113640 Goose, carcass -leg 85
8113711 Duck, carcass, drawn, boneless 100
8113730 Duck, carcass -breast 90
8113740 Duck, carcass -leg 70
8113811 Roast duck, carcass, drawn, boneless 100
8113830 Roast duck, carcass -breast 90
8113840 Roast duck, carcass -leg 55
8171000 Fresh eggs(HUF/1000 pieces) 600
8181000 Dried eggs 70
8241300 Butter 60
8279010 Milk-protein concentrate 30
8315100 Fruit juice 20G/SCM/N/9/HUN
Page9
Hungarian
Trade
NomenclatureProduct descriptionSubsidy
Ft/kg
8315200 Fruit nectar 15
8315300 Fruit drinks 10
8323100 Onion, dried 90
8361111 Tinned ham(preserved) 110
8361112 Tinned scapula 90
8361191 Tinned bacon 90
8371100 Fruit juice, preserved 19
8371270 Apple concentrate 25
8371290 Other fruitconcentrates 30
8381100 Fruits ofthegenus "Capsicum" orofthegenus "Pimenta",
dried andground (1.I-31.VIII)120
8381100 Fruits ofthegenus "Capsicum" orofthegenus "Pimenta",
dried andground (1.IX-31.XII)90
8413100 Wheat flour 4
8721000 Dried pasta 15
8831410 Wine inbarrels (HUF/I) 15
8853000 Nonalcoholic beverages (Ft/I) 5
9111013 Wheat forhuman consumption (HUF/t) I.1.IV.30 1200
9111013 Wheat forhuman consumption (HUF/t) VII.1-XII.31. 1200
9111082 Corn foranimal feed(I.1-V.31) (HUF/t) 1200
9211010 Cabbage 5
9211050 Cauliflower 10
9211080 Chine flower 10
9212010 Carrot 4
9212020 Root ofparsley 4
9212040 Parsnip 10
9212100 Chard 8
9212110 Horse-radish 7
9213010 Onion 5
9213030 Garlic 15
9214010 Green salad 5
9215010 Cucumber 7G/SCM/N/9/HUN
Page10
Hungarian
Trade
NomenclatureProduct descriptionSubsidy
Ft/kg
9215060 Water melon 3
9217020 Fruits ofthegenus "Capsicum" orofthegenus "Pimenta" 10
9217030 Bonnet pepper 6
9207050 Cherry-pepper 5
9218020 Asparagus 30
9218030 Mushroom, cultivated 40
9221010 Apple forhuman consumption 5
9221011 Apple forprocessing 1
9221020 Pearforhuman consumption 5
9221021 Pear, forprocessing 3
9222010 Cherries forhuman consumption 8
922011 Cherries, forprocessing 4
9222020 Sourcherry forhuman consumption 8
9222021 Sourcherry, forprocessing 5
9222030 Plum forhuman consumption 7
9222031 Plum, forprocessing 4
9222040 Apricot forhuman consumption 7
9222041 Apricot, forprocessing 5
9222050 Peach forhuman consumption 8
9222051 Peach, forprocessing 4
9224010 Gooseberry forhuman consumption 5
9224011 Gooseberry, forprocessing 3
9224020 Redcurrant forhuman consumption 7
9224021 Redcurrant, forprocessing 5
9224040 Raspberry forhuman consumption 25
9224060 Blackberry 15
9311110 Beefforfattening 20
9312014 Steer forfattening 20
9332020 Wool, greasy 15
9332111 Lamb forslaughtering 10-13 kgs 20
9332112 Lamb forslaughtering 13-16 kgs 20G/SCM/N/9/HUN
Page11
Hungarian
Trade
NomenclatureProduct descriptionSubsidy
Ft/kg
9332113 Lamb forslaughtering 16-20 kgs 20
9332114 Weaning lamb forslaughtering 20-24 kgs 40
9332115 Tegforslaughtering, 24-27 kgs 40
9332116 Tegforslaughtering, 27-30 kgs 40
9332117 Tegforslaughtering, 30-35 kgs 40
9332118 Tegforslaughtering, over35kgs 30
9332119 Ewes forslaughtering, refuse 20
9332120 Ramforslaughtering, 24-27 kgs 40
9332121 Ramforslaughtering, 27-30 kgs 40
9332122 Ramforslaughtering, 30-35 kgs 40
9332123 Ramforslaughtering, between 35-40 kgs 30
9332124 Ramforslaughtering, over40-45 kgs 20
9332125 Ramforslaughtering, over45kgs 20
9381080 Goatforslaughtering 30
9382050 Wool ofrabbit 15
8411200 Maize-grits (Ft/t) 1200
8418800 Maize flour (Ft/t) 1200
9111084 Maize forindustrial use(Ft/t) 1200
Note: Products marked with*arethefollowing:
8051400 Porkcut:meatparts, primer processed, bone-in:
Leg,bone-in (without feetandtail)
Shoulder, bone-in (without feet)
Belly
Rump (loinwithbelly)
Porkforequarter (shoulder, spare-rib, belly-end)
Shank
Ribs(with orwithout feet)
8051400 Porkcutsformed withfat:
Leg,bone-in (with orwithout spare ribs)G/SCM/N/9/HUN
Page12
Hungarian
Trade
NomenclatureProduct descriptionSubsidy
Ft/kg
Legpistol cut
Shoulder, bone-in (with orwithout feet)
Loin, bone-in (with orwithout skin)
Collar, bone-in (with orwithout skin)
Belly (boneless)
8051400 Fineporkcutswithout fat(fatlayer ofmax5mmisallowed):
Leg,bone-in
Shoulder, bone-in
Loin, bone-in
Collar, bone-in
8052400 Boneless porkcutsformed withfat:
Boneless leg(with orwithout feet)
Boneless shoulder (with orwithout feet)
Boneless loin
Boneless collar
8052400 Fineporkcutswithout fat(fatlayer max. 5mmisallowed):
Tender loin
Boneless leg
Boneless shoulder
Boneless loin
Boneless collarG/SCM/N/9/HUN
Page13
ANNEX 2
Annex 2totheJoint Decree 38/1994. (XII.30) PM-IKM on
Export Subsidies forAgricultural andFood Products
Hungarian Trade
NomenclatureProduct Description Subsidy
Ft/$
8051900 Other fresh meat 35
8062000 Meat products, stuffed, preserved 35
8069000 Ham forhuman consumption andproducts made of 20
8151000 Poultry meat, smoked 17
8157000 Poultry meatproducts, smoked, pickled, cooked 17
8251110 Cheese hard, withhighfatcontent 23
8251120 Cheese semi-hard, withhighfatcontent 23
8251130 Cheese soft,withhighfatcontent 23
8251210 Cheese hard, withlowfatcontent 23
8251220 Cheese semi-hard, withlowfatcontent 23
8251230 Cheese soft,withlowfatcontent 23
8252100 Cheese ofsheep 23
8252900 Other cheese ofnon-bovine origin 23
8253110 Cheese, withhighfatcontent, processed 23
8311110 Apple conserve 30
8311120 Pearconserve 30
8311130 Quince conserve 30
8311210 Peach conserve 30
8311220 Apricot conserve 30
8311230 Plum conserve 30
8311250 Cherry conserve 30
8311260 Sourcherry conserve 30
8311300 Berry fruitconserve 30
8311900 Other conserves 30
8312011 Diabetic puree andjam 30
8312110 Apple puree 30G/SCM/N/9/HUN
Page14
8312120 Quince jam 30
8312210 Peach jam 30
8312220 Apricot jam 30
8312230 Plum jam 30
8312240 Gage jam 30
8312250 Cherry jam 30
8312260 Sourcherry jam 30
8312290 Other stone fruitjam 30
8312310 Field strawberry jam 30
8312320 Raspberry jam 30
8312330 Currant jam 30
8312340 Gooseberry jam 30
8312350 Blackberry jam 30
8312390 Other jamofberry fruits 30
8312400 Other jam 30
8313011 Diabetic jellies 30
8313100 Fruit jelly, mixed 30
8313200 Fruit jelly, refined 30
8313300 Plum jelly 30
8314011 Dried, sweetened, powdered diabetic fruits 30
8314100 Dried fruits 30
8314200 Dehydrated fruits 30
8314300 Fruits inpowder 30
8314400 Sweetened fruits 30
8316000 Fruit syrup 25
8317000 Baby foodmade offruits 30
8317011 Baby foodmade offruits, diabetic 30
8318110 Frozen raspberry 30
8318120 Frozen strawberry 30
8318210 Frozen sourcherry 30
8318220 Frozen plum 30
8318230 Frozen apricot 30
8318240 Frozen peach 30G/SCM/N/9/HUN
Page15
8318500 Frozen fruit-cream 30
8318900 Other frozen fruit 30
8319000 Other canned fruits 30
8321100 Canned green peas 30
8321200 Canned haricot beans 30
8321300 Canned cauliflower 30
8321400 Canned carrot 30
8321600 Canned asparagus 30
8321700 Canned mushroom 30
8321900 Other homogenous canned vegetables 30
8322100 Canned letcho 30
8322200 Canned vegetables, 'fine' 30
8322400 Canned 'Zakhooskhka ' 30
8322900 Canned other vegetables 30
8323200 Dried mushroom 30
8323900 Other dried vegetables 30
8324000 Canned babyfoodmade ofvegetables 30
8325110 Frozen peas 30
8325120 Frozen haricot 30
8325300 Frozen cabbages 30
8325410 Frozen spinach 30
8325900 Frozen vegetables, other 30
8326000 Vegetable juices 30
8331000 Tomato conserve withadrymatter content of40% 30
8332000 Tomato conserve withadrymatter content of30% 30
8333000 Tomato conserve withadrymatter content of16% 30
8334000 Tomato conserve withadrymatter content of10% 30
8335000 Tomato juice 30
8341000 Canned pickled cabbage 30
8342000 Canned cucumber 30
8343000 Canned paprika 30
8344000 Canned green tomato 30
8345000 Canned salad oftomato 30G/SCM/N/9/HUN
Page16
8349000 Canned other pickled 30
8351100 Ready made dishwithmeat 35
8351300 Ready made dishwithout meat 30
8352100 Canned frozen ready made foodcontaining meat 35
8352300 Canned frozen ready made foodnotcontaining meat 30
8355000 Canned food, dehydrated 30
8356000 Semi-finished canned food, heattreated 30
8357000 Semi-finished canned food, frozen 30
8358000 Baby foodmade ofready made food 30
8359000 Other canned food 35
8361190 Other canned porkmeat 35
8361200 Bovine products 35
8361400 Canned meatcream 30
8361510 Goose liver, canned 30
8361590 Other canned poultry meat 30
8361900 Other canned meat 30
8362100 Ready made pork, frozen 30
8362200 Ready made beef, frozen 30
8362400 Ready made poultry meat, frozen 30
8362900 Ready made other meat, frozen 30
8369000 Other canned foodofanimal origin 30
8371250 Concentrate ofTraubisoda 30
8371300 Fruit pulp 20
8383000 Food flavouring 30
8383300 Ketchup 30
8384010 Coriander seed 10
8384020 Cumin seed 10
8384080 Marjoram 10
8384090 Anise seed 10
8384190 Sweet cumin seed 10
8733100 Pizzas andpizza kinds 35
8740000 Flour made products 20
8812000 Alcohol, refined 6G/SCM/N/9/HUN
Page17
8822100 Genuine fruitbrandy 6
8822900 Other genuine brandy 6
8831420 Wine ofgrape, bottled 34
8831500 Sparkling wineofgrape, bottled 28
8845200 Beercanned orbottled 10
8881100 Starch, made ofcorn 6
8881200 Starch, made ofwheat 6
8882000 Starch, syrup 6
9111011 Wheat seeds 6
9111021 Ryeseeds 10
9111031 Triticale seeds 10
9111061 Spring barley seeds 10
9111071 Oatseeds 10
9111081 Corn seeds 10
9111091 Millet seeds 10
9111092 Millet foranimal feed, seeds 10
9111093 Millet forhuman consumption 10
9111101 Buckwheat seeds 10
9111102 Buckwheat foranimal feed 10
9111103 Buckwheat forhuman consumption 10
9111111 Grain sorghum seeds 10
9111112 Grain sorghum foranimal feed 10
9111113 Grain sorghum forhuman consumption 10
9112011 Bean seeds 10
9112021 Green peasseeds 10
9112023 Green peasforhuman consumption 15
9122011 Sunflower seeds 10
9122021 Coleseed seeds 10
9122031 Carrot seedseeds 10
9122041 Oilflax seeds 10
9122051 Soybean seeds 10
9122081 Poppy seeds 10
9122091 Mustard seeds 10G/SCM/N/9/HUN
Page18
9122140 Oilreddish seeds 10
9122201 Hemp seeds 10
9123030 Broomcorn 10
9124002 Elderflower 10
9124004 Blood-wort flower 10
9124010 Mayflower 10
9124012 Camille flower 10
9124014 Koeharsh flower 10
9124111 Nettle 10
9124122 Dandelion leaf 10
9124210 Blooc-wort 10
9124227 Dandelion withroot 10
9124234 Thyme 10
9124291 Horsetail 10
9124319 Dandelion root 10
9126010 Sugarbeet seeds 10
9126080 Flaxseeds 10
9126090 Medical andvolatile oilseeds 10
9126120 Spice seeds 10
9145120 Fescue-grass seeds 10
9145130 RedFescue-grass seeds 10
9145160 Meadow-grass seeds 10
9145170 Meadow-grass seeds 10
9145300 Other grass seeds 10
9145310 Lucerne seeds 10
9145320 Redpurple clover seeds 10
9145330 Scarlet clover seeds 10
9145390 Saintfoin seeds 10
9145420 Wetch, Pannon 10
9145430 Hairywetch 10
9145440 Wetch, spring 10
9145530 Shignseeds 10
9145540 Phacelia 10G/SCM/N/9/HUN
Page19
9146060 Pumpkin seedforanimal feed 10
9148010 Seedmixture forbirdfeed 10
9219000 Propagating material forvegetables 10
9226003 Propagating material forfruittrees 10
9226004 Fruit treecuttings 10
9242000 Cutflower 10
9243000 Died flower 10
9244000 Ornamental plant, alive 10
9245010 Rose-tree 10
9246010 Flower seed 10
9246030 Flower bulbous andbulbil 10
9246040 Flower rudimentary shoot 10
9246110 Ornamental shrubbery andtreeseeds 10
9246120 Ornamental shrubbery andtreesapling 10
9247070 Ornamental shrubbery andtree 10
9311040 Heifer forbreeding purposes 11
9311070 First-gravid heifer 11
9311080 Cowforbreeding purposes 11
9311090 Steer forbreeding purposes 11
9321021 Porkling forbreeding purposes 11
9321030 First-gravid sow 11
9321050 Boarforservice 11
9331050 Eweforbreeding purposes 11
9331060 Ramforbreeding purposes 11
9341021 Foalforbreeding purposes 11
9341031 Mare forbreeding purposes 11
9341040 Studhorse forbreeding purposes 11
9351010 Chickling forbreeding purposes 17
9351031 Pullet forbreeding purposes 11
9351041 Henforbreeding purposes 11
9353010 Goosling forbreeding purposes 11
9353020 Goose forbreeding purposes 11
9354010 Duckling forbreeding purposes 17G/SCM/N/9/HUN
Page20
9355010 Baby turkey 11
9356061 Eggofhenforbreeding purposes 17
9361010 Fishforbreeding purposes 17
9361030 Fryforbreeding purposes 17
9362000 Fishforhuman consumption 17
9373020 Wigged game forbreeding purposes 11
9384050 Honey 32
9384060 Comb-honey 17
9391060 Sperm 11
9411000 Seeds andconeofpine 10
9412000 Seeds ofleafy trees 10
9415000 Leafy sapling 10G/SCM/N/9/HUN
Page21
ANNEX 3
Annex 3totheJoint Decree 38/1994. (XII.30) PM-IKM on
Export Subsidies forAgricultural andFood Products
Unit Currency USD=1.00
1 GBP 0.64
1 AUD 1.32
100 BEF 32.00
1 DKK 6.16
1 FIM 4.88
1 FRF 5.42
1 NLG 1.76
1 IEP 0.65
100 JPY 1.00
1 CAD 1.40
1 KWD 0.30
1 DEM 1.57
1 NOK 6.86
1000 ITL 1.63
1 ATS 11.07
100 PTE 1.61
100 ESP 1.32
1 CHF 1.33
1 SEK 7.56
1 USD 1.00
Incases ofpayments inHUF made onthebasis ofDecree 52/1990 (III.21) oftheCouncil of
Ministers theproceeds havetobeconverted toUSD onthebasis oftheofficial exchange rateofthe
Hungarian National Bank onthedateofpayment.
Incasethetransportation costs contained inSection 2(b)bywhich thepurchase price hasto
bereduced arepaidinHUF theyhavetobeconverted toUSD onthebasis oftheofficial exchange
rateoftheHungarian National Bank onthedateofthepayment.