agreement interpret applic articl vi xvi xxiii gener agreement tariff trade preambl signatori agreement note minist septemb agre multilater trade negoti inter alia reduc elimin trade restrict distort effect tariff measur bring measur effect intern disciplin recogn subsidi govern promot import object nation polici recogn subsidi harm effect trade product recogn emphasi agreement effect subsidi effect assess give due account intern econom situat signatori concern state intern econom monetari relat desir ensur subsidi advers affect prejudic interest signatori agreement countervail measur unjustifi imped intern trade relief made produc advers affect subsidi agre intern framework right oblig take account trade develop financi develop countri desir appli fulli interpret provis articl vi xvi xxiii gener agreement tariff trade hereinaft refer quot gener agreement quot quot gatt quot respect subsidi countervail measur elabor rule applic order provid greater uniform certainti implement desir provid speedi effect equit resolut disput aris agreement agre term quot signatori quot hereinaft parti agreement agreement refer quot term agreement quot quot articl quot quot provis agreement quot context requir provis gener agreement interpret appli agreement part articl applic articl vi gener agreement signatori step ensur imposit countervail duti product territori signatori import territori signatori accord provis articl vi gener agreement term agreement articl domest procedur relat matter countervail duti impos pursuant investig initi conduct accord provis articl investig determin exist degre effect alleg subsidi initi written request behalf industri affect request includ suffici evid exist subsidi amount injuri mean articl vi gener agreement interpret agreement causal link subsid import alleg injuri special circumst author concern decid initi investig receiv request proce suffici evid point signatori notifi committe subsidi countervail measur author compet initi conduct investig refer articl domest procedur govern initi conduct investig investig author satisfi suffici evid justifi initi investig signatori signatori product subject investig export import investig author interest complain notifi public notic determin initi investig investig author account posit adopt affili complain parti resid territori signatori initi investig evid subsidi injuri caus consid simultan event evid exist subsidi injuri consid simultan decis initi investig investig start date earliest date accord provis agreement provision measur appli public notic refer paragraph describ subsidi practic practic investig signatori ensur investig author afford interest signatori interest parti reason opportun provis part part ii agreement invok parallel regard effect subsidi domest market import countri form relief coutervail duti author countermeasur term quot countervail duti quot understood special duti levi purpos set bounti subsidi bestow directli indirectli manufactur product export merchandis provid articl vi gener agreement term quot initi quot hereinaft mean procedur action signatori formal commenc investig provid paragraph articl agreement term quot injuri quot materi injuri domest industri threat materi injuri domest industri materi retard establish industri interpret accord provis articl establish part agreement hereinaft refer quot committe quot purpos agreement quot parti quot mean natur jurid person resid territori signatori quot interest signatori quot quot interest parti quot refer signatori parti econom affect subsidi question request relev inform confidenti paragraph investig author investig present write justif oral view investig author inform natur confidenti provid confidenti basi parti investig shown treat investig author inform disclos specif permiss parti submit parti provid confidenti inform request furnish confidenti summari thereof event parti inform suscept summari statement reason summar provid investig author find request confidenti warrant parti request confidenti unwil disclos inform author disregard inform demonstr satisfact inform correct investig author carri investig territori signatori requir provid notifi good time signatori question object investig investig author carri investig premis firm examin record firm firm agre signatori question notifi object case interest parti signatori refus access provid inform reason period significantli imped investig preliminari final find affirm neg made basi fact procedur set intend prevent author signatori proceed expediti regard initi investig reach preliminari final find affirm neg appli provision final measur accord relev provis agreement case product import directli countri origin export countri import intermedi countri provis agreement fulli applic transact transact purpos agreement regard place countri origin countri import investig termin investig author satisfi subsidi exist effect alleg subsidi industri injuri investig hinder procedur custom clearanc investig special circumst conclud year initi public notic preliminari final find affirm neg revoc find case affirm find notic set find conclus reach issu fact law consid materi investig author reason basi therefor case neg find notic set basic conclus summari reason therefor notic find forward signatori signatori product subject find export interest signatori report delai committe preliminari final action signatori awar territori signatori disclosur pursuant narrowli drawn protect order requir signatori agre request confidenti arbitrarili reject term system countri term quot find quot hereinaft formal decis determin respect countervail duti report gatt secretariat inspect govern repres signatori submit semi annual basi report countervail duti action preced month articl consult request initi investig accept event initi investig signatori product subject investig afford reason opportun consult aim clarifi situat matter refer articl arriv mutual agre solut period investig signatori product subject investig afford reason opportun continu consult view clarifi factual situat arriv mutual agre solut prejudic oblig afford reason opportun consult provis consult intend prevent author signatori proceed expediti regard initi investig reach preliminari final find affirm neg appli provision final measur accord provis agreement signatori intend initi investig conduct investig permit request signatori signatori product subject investig access confidenti evid includ confidenti summari confidenti data initi conduct investig articl imposit countervail duti decis impos countervail duti case requir imposit fulfil decis amount countervail duti impos full amount subsidi decis made author import signatori desir imposit permiss territori signatori duti total amount subsidi lesser duti adequ remov injuri domest industri countervail duti levi import product excess amount subsidi found exist calcul term subsid unit subsid export product countervail duti impos respect product countervail duti levi amount discriminatori basi import product sourc found subsid caus injuri import sourc renounc subsidi question undertak term agreement accept reason effort made complet consult signatori make final determin exist amount subsidi effect subsidi subsid import caus injuri impos countervail duti accord provis section subsidi withdrawn proceed suspend termin imposit provision measur countervail duti undertak accept govern export countri agre elimin limit subsidi measur effect import accord provis paragraph affirm find preliminari final made reason opportun consult consult establish basi proceed provis part vi agreement agreement quot levi quot definit final legal assess collect duti tax understand signatori develop set criteria calcul amount subsidi word quot quot interpret simultan continu proceed implement price undertak provid paragraph articl ii export agre revis price investig author satisfi injuri effect subsidi elimin price increas undertak higher elimin amount subsidi price undertak sought accept export import signatori initi investig accord provis articl agreement obtain consent export signatori undertak offer accept author import signatori accept impract number actual potenti export great reason undertak accept investig injuri complet export signatori desir import signatori decid case determin injuri threat thereof made undertak automat laps case determin threat injuri due larg part exist undertak case author concern requir undertak maintain reason period consist provis agreement price undertak suggest author import signatori export forc enter undertak fact govern export offer undertak accept invit prejudic consider case author free determin threat injuri realiz subsid import continu author import signatori requir govern export undertak accept provid period inform relev fulfil undertak permit verif pertin data case violat undertak author import signatori expediti action agreement conform provis constitut applic provision measur inform case definit duti levi accord agreement good enter consumpt dai applic provision measur retroact assess appli import enter violat undertak undertak remain forc longer countervail duti remain forc agreement author import signatori review continu undertak warrant initi interest export import product question request submit posit inform substanti review countervail duti investig suspend termin pursuant provis paragraph undertak termin fact offici notifi publish notic set basic conclus summari reason therefor countervail duti remain forc long extent counteract subsid caus injuri investig author review continu imposit duti warrant initi interest parti request submit posit inform substanti review articl provision measur retroact provision measur preliminari affirm find made subsidi exist suffici evid injuri provid articl provision measur appli author concern judg prevent injuri caus period investig provision measur form provision countervail duti guarante cash deposit bond equal amount provision calcul amount subsid imposit provision measur limit short period exceed month relev provis articl imposit provision measur final find injuri threat thereof materi retard establish industri made case final find threat injuri effect subsid import absenc provision measur led find injuri countervail duti levi retroact period provision measur appli definit countervail duti higher amount guarante cash deposit bond differ collect definit duti amount guarante cash deposit bond excess amount reimburs bond releas expediti manner provid paragraph find threat injuri materi retard made injuri occur definit countervail duti impos date find threat injuri materi retard cash deposit made period applic provision measur refund bond releas expediti manner final find neg cash deposit made period applic provision measur refund bond releas expediti manner critic circumst subsid product question author find injuri difficult repair caus massiv import short period product benefit export subsidi paid bestow inconsist provis gener agreement agreement deem order preclud recurr injuri assess countervail duti retroact import definit countervail duti assess import enter consumpt dai prior date applic provision measur articl determin injuri determin injuri purpos articl vi gener agreement involv object examin volum subsid import effect price domest market product consequ impact import domest produc product regard volum subsid import investig author signific increas subsid import absolut term rel product consumpt import signatori regard effect subsid import price investig author signific price undercut subsid import compar price product import signatori effect import depress price signific degre prevent price increas occur signific degre factor necessarili give decis guidanc examin impact domest industri concern includ evalu relev econom factor indic bear state industri actual potenti declin output sale market share profit product return invest util capac factor affect domest price actual potenti neg effect cash flow inventori employ wage growth abil rais capit invest case agricultur determin injuri criteria set articl base posit evid determin threat injuri investig author examin factor list articl account evid natur subsidi question trade effect aris therefrom agreement term quot product quot quot produit similair quot interpret product ident alik respect product consider absenc product product alik respect characterist close resembl product consider increas burden govern support programm list exhaust factor necessarili give decis guidanc demonstr subsid import effect subsidi caus injuri mean agreement factor time injur domest industri injuri caus factor attribut subsid import determin injuri term quot domest industri quot provid paragraph interpret refer domest produc product collect output product constitut major proport total domest product product produc relat export import import allegedli subsid product industri interpret refer rest produc effect subsid import assess relat domest product product data permit separ identif product term criteria product process produc realiz profit domest product product separ ident term effect subsid import assess examin product narrowest group rang product includ product inform provid except circumst territori signatori product question divid competit market produc market regard separ industri produc market sell product product question market demand market substanti degre suppli produc product question locat territori circumst injuri found exist major portion total domest industri injur provid concentr subsid import isol market provid subsid import caus injuri produc product market industri interpret refer produc area defin paragraph countervail duti levi product question consign final consumpt area constitut law import signatori permit levi countervail duti basi import signatori levi countervail duti limit export opportun ceas export subsid price area concern give assur pursuant articl agreement adequ assur regard promptli duti levi product specif produc suppli area question countri reach provis articl xxiv gener agreement level integr characterist singl unifi market industri entir area integr industri refer paragraph part ii articl notif subsidi regard provis articl xvi gener agreement signatori make written request inform natur set paragraph articl factor includ inter alia volum price subsid import product question contract demand pattern consumpt trade restrict practic competit foreign domest produc develop technolog export perform product domest industri committe develop definit word quot relat quot paragraph agreement term quot subsidi quot deem includ subsidi grant govern public bodi territori signatori recogn signatori feder system govern divis power signatori accept nonetheless intern consequ aris agreement result grant subsidi territori extent subsidi grant maintain signatori includ form incom price support oper directli indirectli increas export product reduc import product territori signatori request provid inform quickli comprehens manner readi request provid addit inform request signatori signatori consid inform provid bring matter attent committe interest signatori consid practic signatori effect subsidi notifi accord provis articl xvi gener agreement bring matter attent signatori subsidi practic notifi promptli signatori bring subsidi practic question notic committe articl subsidi gener provis signatori recogn subsidi govern promot import object social econom polici signatori recogn subsidi advers effect interest signatori signatori agre export subsidi manner inconsist provis agreement signatori agre seek avoid caus subsidi injuri domest industri signatori nullif impair benefit accru directli indirectli signatori gener agreement prejudic interest signatori advers effect interest signatori requir demonstr nullif impair prejudic aris effect subsid import domest market import signatori effect subsidi displac imped import product market subsid countri effect subsid export displac export product signatori countri market articl export subsidi product primari product signatori grant export subsidi product primari product injuri domest industri sens part agreement benefit accru directli indirectli gener agreement includ benefit tariff concess bound articl ii gener agreement prejudic interest signatori agreement sens articl xvi gener agreement includ threat prejudic signatori recogn nullif impair benefit aris failur signatori carri oblig gener agreement agreement failur export subsidi determin committe exist advers effect prejudic articl presum exist signatori accord reason opportun rebut presumpt term quot displac quot interpret manner take account trade develop develop countri connect intend fix tradit market share problem countri market primari product concern dealt exclus articl purpos agreement quot primari product quot mean product refer note ad articl xvi gener agreement section paragraph delet word quot miner quot practic list point annex illustr export subsidi articl export subsidi primari product accord provis articl xvi gener agreement signatori agre grant directli indirectli export subsidi primari product manner result signatori grant subsidi equit share world export trade product account share signatori trade product concern previou repres period special factor affect affect trade product purpos articl xvi gener agreement paragraph quot equit share world export trade quot includ case effect export subsidi grant signatori displac export signatori bear mind develop world market regard market tradit pattern suppli product concern world market region countri market situat account determin quot equit share world export trade quot quot previou repres period quot recent calendar year normal market condit exist signatori agre grant export subsidi export primari product market manner result price materi supplier market articl subsidi export subsidi signatori recogn subsidi export subsidi wide import instrument promot social econom polici object intend restrict signatori subsidi achiev import polici object desir signatori note object elimin industri econom social disadvantag specif region facilit restructur social accept condit sector reason trade econom polici includ intern agreement result lower barrier trade gener sustain employ encourag train chang employ encourag research develop programm field high technolog industri implement econom programm polici promot econom social develop develop countri redeploy industri order avoid congest environment problem signatori recogn subsidi export subsidi object form paragraph articl threaten injuri domest industri signatori prejudic interest signatori nullifi impair benefit accru signatori gener agreement subsidi advers affect condit normal competit signatori seek avoid caus effect subsidi signatori draw polici practic field addit evalu essenti intern object achiev weigh practic take account natur case advers effect trade condit world trade product price capac util suppli product concern signatori recogn object mention paragraph achiev inter alia mean subsidi grant aim give advantag enterpris exampl form subsidi govern financ commerci enterpris includ grant loan guarante govern provis govern financ provis util suppli distribut oper support servic facil govern financ research develop programm fiscal incent govern subscript provis equiti capit signatori note form subsidi grant region sector enumer form subsidi set illustr exhaust reflect grant number signatori agreement signatori recogn enumer form subsidi set review period consult conform spirit articl xvi gener agreement signatori recogn prejudic right agreement paragraph enumer form subsidi creat basi action gener agreement interpret agreement articl consult signatori reason export subsidi grant maintain signatori manner inconsist provis agreement signatori request consult signatori request consult paragraph includ statement evid regard exist natur subsidi question signatori reason subsidi grant maintain signatori subsidi injuri domest industri nullif impair benefit accru gener agreement prejudic interest signatori request consult signatori request consult paragraph includ statement evid regard exist natur subsidi question injuri caus domest industri case nullif impair prejudic advers effect caus interest signatori request consult request consult paragraph signatori believ grant maintain subsidi practic question enter consult quickli purpos consult clarifi fact situat arriv mutual accept solut articl concili disput settlement author countermeasur case consult articl mutual accept solut reach dai request consult signatori parti consult refer matter committe concili accord provis part vi case consult articl mutual accept solut reach dai request consult signatori parti consult refer matter committe concili accord provis part vi disput aris agreement resolv result consult consult committe request review matter accord disput settlement procedur part vi result review committe conclud export subsidi grant manner inconsist provis agreement subsidi grant maintain manner injuri nullif impair prejudic make recommend parti resolv issu event recommend author countermeasur take account degre natur advers effect found exist accord relev provis part vi time period mention articl articl extend mutual agreement make recommend committe account trade develop financi develop countri signatori part iii articl develop countri signatori recogn subsidi integr part econom develop programm develop countri agreement prevent develop countri signatori adopt measur polici assist industri includ export sector commit articl appli develop countri signatori subject provis paragraph develop countri signatori agre export subsidi industri product manner prejudic trade product signatori presumpt export subsidi grant develop countri signatori result advers effect defin agreement trade product signatori advers effect demonstr posit evid econom examin impact trade product signatori develop countri signatori endeavour enter commit reduc elimin export subsidi export subsidi inconsist competit develop develop countri enter commit reduc elimin export subsidi provid paragraph countermeasur pursuant provis part ii vi agreement export subsidi develop countri author signatori agreement provid export subsidi question accord term commit refer paragraph respect subsidi export subsidi grant develop countri signatori action author part ii vi agreement nullif impair tariff concess oblig gener agreement found exist result subsidi displac imped import product market subsid countri injuri domest industri import market signatori occur term articl vi gener agreement interpret appli agreement signatori recogn develop countri govern plai larg role promot econom growth develop intervent govern economi practic enumer articl se consid subsidi committe request interest signatori undertak review specif export subsidi practic develop countri signatori examin extent practic conform object agreement develop countri enter commit pursuant paragraph articl subject review period commit committe request interest signatori undertak similar review measur maintain develop countri signatori provis agreement affect interest develop countri signatori signatori recogn oblig agreement respect export subsidi primari product appli signatori part iv articl special situat case alleg injuri caus import countri note supplementari provis gener agreement annex articl vi point import signatori base procedur measur agreement altern agreement implement articl vi gener agreement tariff trade understood agreement enter forc propos commit notifi committe good time understood case calcul margin dump amount estim subsidi made comparison export price price product countri import signatori mention sold construct product countri import signatori mention price construct establish paragraph provid adequ basi determin dump subsid price import signatori duli adjust reflect reason profit calcul provis paragraph base price cost rule level trade factori level respect oper made time due allow made case merit differ condit term sale taxat differ affect price compar method comparison appli unreason part articl committe subsidi countervail measur establish agreement committe subsidi countervail measur compos repres signatori agreement committe elect chairman meet year envisag relev provis agreement request signatori committe carri respons assign agreement signatori afford signatori opportun consult matter relat oper agreement further object gatt secretariat act secretariat committe committe set subsidiari bodi carri function committe subsidiari bodi consult seek inform sourc deem committe subsidiari bodi seek inform sourc jurisdict signatori inform signatori involv part vi articl concili case matter refer committe concili fail mutual agre solut consult provis agreement committe immedi review fact involv good offic encourag signatori involv develop mutual accept solut signatori make effort reach mutual satisfactori solut period concili matter remain unresolv notwithstand effort concili made paragraph signatori involv dai request concili request panel establish committe accord provis articl articl disput settlement committe establish panel request pursuant articl panel establish review fact matter light fact present committe find quot construct quot mean cost product reason amount administr sell cost profit connect committe draw signatori attent case view reason basi support alleg made preclud rapid establish panel committe decid take account urgenc situat right oblig signatori parti disput relev provis gener agreement interpret appli agreement panel establish dai request therefor panel establish deliv find committe dai establish panel establish chairman committe secur agreement signatori concern propos composit panel panel compos member prefer government composit panel give rise delai establish understood citizen countri govern parti disput member panel concern disput order facilit constitut panel chairman committe maintain inform indic list government government person qualifi field trade relat econom develop matter cover gener agreement agreement serv panel purpos signatori invit begin year chairman committe person work panel member serv individu capac govern repres repres organ govern give instruct regard matter panel panel member select view ensur independ member suffici divers background wide spectrum experi encourag develop mutual satisfactori solut parti disput view obtain comment panel submit descript part report parti concern subsequ submit parti disput conclus outlin thereof reason period time circul committe mutual satisfactori solut develop parti disput panel signatori interest matter enquir inform solut notic outlin solut reach present panel committe case parti disput fail satisfactori solut panel submit written report committe set find panel question fact applic relev provis gener agreement interpret appli agreement reason base therefor committe panel report take account find contain make recommend parti view resolv disput committe recommend reason period committe author countermeasur includ withdraw gatt concess oblig take account natur degre advers effect found exist committe recommend present parti dai receipt panel report part vii articl final provis specif action subsidi signatori accord provis gener agreement interpret agreement parti disput respond short period time work dai nomin panel member chairman committe oppos nomin compel reason term quot govern quot understood govern member countri case custom union paragraph intend preclud action relev provis gener agreement accept access agreement open accept signatur govern contract parti gatt european econom commun agreement open accept signatur govern provision acced gatt term relat effect applic right oblig agreement account right oblig instrument provid provision access agreement open access govern term relat effect applic right oblig agreement agre govern signatori deposit director gener contract parti gatt instrument access state term agre regard accept provis articl xxvi gener agreement applic reserv reserv enter respect provis agreement consent signatori entri forc agreement enter forc januari govern accept acced date govern enter forc dai date accept access agreement nation legisl govern accept acced agreement step gener charact ensur date entri forc agreement conform law regul administr procedur provis agreement appli signatori question signatori inform committe law regul relev agreement administr law regul review committe review annual implement oper agreement take account object thereof committe annual inform contract parti gatt develop period cover review amend signatori amend agreement regard inter alia experi gain implement amend signatori concur accord procedur establish committe forc signatori accept signatori withdraw signatori withdraw agreement withdraw effect expir dai dai written notic withdraw receiv director gener contract parti gatt signatori notif request meet committe applic agreement signatori agreement appli signatori signatori time accept acced agreement consent applic term quot govern quot deem includ compet author european econom commun review committe addit gener review oper agreement offer interest signatori opportun rais question discuss issu specif subsidi practic impact trade direct tax practic annex annex agreement constitut integr part thereof secretariat agreement servic gatt secretariat deposit agreement deposit director gener contract parti gatt promptli furnish signatori contract parti gatt certifi copi thereof amend thereto pursuant paragraph notif accept thereof access thereto pursuant paragraph withdraw therefrom pursuant paragraph articl registr agreement regist accord provis articl charter unit nation geneva twelfth dai april nineteen hundr seventi singl copi english french spanish languag text authent annex illustr list export subsidi provis govern direct subsidi firm industri conting export perform currenc retent scheme similar practic involv bonu export intern transport freight charg export shipment provid mandat govern term favour domest shipment deliveri govern agenc import domest product servic product export good term condit favour deliveri directli competit product servic product good domest consumpt case product term condit favour commerci world market export full partial exempt remiss deferr specif relat export direct tax social welfar charg paid payabl industri commerci enterpris allow special deduct directli relat export export perform grant respect product domest consumpt calcul base direct tax charg exempt remiss respect product distribut export product indirect tax excess levi respect product distribut product sold domest consumpt exempt remiss deferr prior stage cumul indirect tax good servic product export product excess exempt remiss deferr prior stage cumul indirect tax good servic product product sold domest consumpt provid prior stage cumul indirect tax exempt remit defer export product exempt remit defer product sold domest consumpt prior stage cumul indirect tax levi good physic incorpor make normal allow wast export product remiss drawback import charg excess levi import good physic incorpor make normal allow wast export product provid case firm quantiti home market good equal qualiti characterist import good substitut order benefit provis import export oper occur reason time period exce year provis govern special institut control govern export credit guarante insur programm insur guarante programm increas cost export product exchang risk programm premium rate manifestli inadequ cover long term oper cost loss programm grant govern special institut control act author govern export credit rate pai fund emploi pai borrow intern capit market order obtain fund matur denomin currenc export credit payment part cost incur export financi institut obtain credit secur materi advantag field export credit term provid signatori parti intern undertak offici export credit origin signatori agreement parti januari successor undertak adopt origin signatori practic signatori appli interest rate provis relev undertak export credit practic conform provis consid export subsidi prohibit agreement charg public account constitut export subsidi sens articl xvi gener agreement note purpos agreement term quot direct tax quot tax wage profit interest rent royalti form incom tax ownership real properti term quot import charg quot tariff duti fiscal charg enumer note levi import term quot indirect tax quot sale excis turnov ad franchis stamp transfer inventori equip tax border tax tax direct tax import charg quot prior stage quot indirect tax levi good servic directli indirectli make product quot cumul quot indirect tax multi stage tax levi mechan subsequ credit tax good servic subject tax stage product succeed stage product quot remiss quot tax includ refund rebat tax signatori recogn deferr amount export subsidi interest charg collect signatori recogn text prejudg disposit contract parti specif issu rais gatt document signatori reaffirm principl price good transact export enterpris foreign buyer control tax purpos price charg independ enterpris act arm length signatori draw attent signatori administr practic contraven principl result signific save direct tax export transact circumst signatori attempt resolv differ facil exist bilater tax treati specif intern mechan prejudic right oblig signatori gener agreement includ consult creat preced sentenc paragraph intend limit signatori take measur avoid doubl taxat foreign sourc incom earn enterpris enterpris signatori measur incompat provis paragraph exist major practic difficulti stand signatori concern bring measur promptli conform agreement signatori concern prejudic right signatori gener agreement agreement examin method bring measur conform reason period time connect european econom commun declar ireland intend withdraw januari system preferenti tax measur relat export provid corpor tax act whilst continu honour legal bind commit enter lifetim system paragraph appli ad tax system border tax adjust lieu thereof problem excess remiss ad tax exclus cover paragraph signatori agre paragraph prejudg influenc deliber panel establish gatt council june evalu long term adequaci premium rate cost loss insur programm principl contract account conclud date entri forc agreement origin signatori agreement signatori adher ad referendum agreement june