Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 — Amendments - 024/06 - Customs - Non Tariff

Calculation of countervailable subsidy clarified: benefit measured during the investigation period and allocated per unit for imports.

The amount of countervailable subsidy is to be calculated as the benefit conferred on the recipient during the investigation period, with government equity, loans, guarantees and provision or purchase of goods or services treated as conferring benefit only under specified departures from commercial norms; subsidies must be converted to per unit or ad valorem measures, allocated to the investigation period (with rules for expensing or spreading over asset lives), and may be reduced only by substantiated application fees or export charges intended to offset the subsidy.