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of <h1>Guidelines for Calculating Subsidies in Countervailing Duty Investigations Under Customs Tariff Rules 1995</h1> The Customs Tariff Rules of 1995 outline guidelines for calculating subsidies in countervailing duty investigations. The subsidy amount should reflect the value during the investigation period, adjusted by the normal commercial interest rate. Subsidies can include grants, tax exemptions, loans, and government equity investments. For grants, the subsidy is the adjusted grant amount. Tax exemptions and reductions are calculated based on the difference between actual and standard tax rates. Loans are assessed by comparing government loan interest rates to commercial rates. Government equity investments are considered subsidies if inconsistent with private investment practices. The subsidy amount is determined during the most recent financial year of the beneficiary enterprise. Deductions from subsidies are limited to necessary application fees and export charges intended to offset the subsidy.
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