Additionally, technology development, and science and technology promotion are objective and neutral criteria within the meaning of Article 2(l)(b) ASCM and the programmes are generally available to all industries which invest in technology development projects and are therefore not specific.

Additionally, tecLlriology development, and science and technology promotion are objective and neutral criteria within the meaning of Article 2(1 )(b) of the ASCM and the programmes are generally available to all industries which invest in technology development projects and are therefore not specific.

This principle is the basis for Article 2(l)(a) of the ASCM and Article 3(2)(a) of the Basic Regulation which provide that a subsidy is specific if the geanting authority, or the legislation pursuant to which the granting authority operates, explicitly limits access to a subsidy to certain enterprises.

This principle is the basis for Article 2(l)(a) of the ASCM and Article 3(2)(a) of the basic Regulation which provide that a subsidy is specific if the granting authority, or the legislation pursuant to which the granting authority operates, explicitly limits access to a subsidy to certain enterprises.

The GOK claims that these provisions of the ASCM have been ignored by including the non-alleged programmes in the determination and that, furthermore, both the GOK and some cooperating exporting producers did not have the opportunity to defend themselves appropriately.

The GOK noted that the provisions of this Article are no longer effective since 1 January 1998. The GOK claimed also that the provisions of this Article are available to a wide variety of industries and also that the criterion of overseas investment is an objective and neutral criterion within the meaning of Article 2(l)(b) of the ASCM.

paragraph 7 of Annex VI of the ASCM (Article 26(3) of the Basic Regulation) states that it should be standard practice prior to the (verification) visit to advise the firms concerned of the general nature of the information to be verified and of any further information which needs to be provided.

paragraph 7 of Annex VI to the ASCM (Article 26(3) of the basic Regulation) states that it should be standard practice prior to the (verification) visit to advise the firms concerned of the general nature of the information to be verified and of any further information which needs to be provided.

If specificity under the ASCM is to make any sense, it must cover situations where governments make subsidies subject to conditions which they know in advance will severely restrict the number of firms eligible to apply; such subsidies are designed to favour certain enterprises over others.

The GOK stated that, pursuant to paragraph 2 of Annex II(II) to the ASCM, if there is no system or procedure to determine whether an excess payment occurred and the investigating authorities deem it necessary, a further examination will be carried out in accordance with paragraph 1 of Annex II(II).

In response to these arguments it is considered that since there is no obligation to import any inputs for the production of the exported product, the fixed amount refund scheme is neither a duty drawback scheme nor a substitution drawback scheme within the meaning of Annex I(i), Annex II and Annex III to the ASCM.

In response to these arguments it is considered that since there is no obligation to import any inputs for the production of the exported product, the fixed amount refund scheme is neither a duty drawback scheme nor a substitution drawback scheme within the meaning of Annex I, point (i), Annex II and Annex HI to the ASCM.

The Government of Korea (GOK) claimed that with regard to the calculation of the subsidy amount in the case of loans, the cost-to-the-government approach rather than the benefit-to-the-recipient approach should have been used, citing Article 19(4) and Article 6(l)(a), and Annex points (k) and (1) of the Agreement on Subsidies and Countervailing Measures (ASCM).

The Government of Korea (GOK) claimed that with regard to the calculation of the subsidy amount in the case of loans, the cost-to-the-government approach rather than the benefit-to-the-recipient approach should have been used, citing Articles 19(4) and 6(l)(a), and Annex I items (k) and (1) of the Agreement on subsidies and countervailing measures (ASCM).

The GOK argued that this scheme is a drawback system within the meaning of Annex I, point (i), Annex II and Annex III to the ASCM and claimed further that the drawback of import charges is not made in excess of those levied on imported inputs that are consumed in the production of the exported product, making normal allowance for waste.

The GOK argued that this scheme is a drawback system within the meaning of Annex I(i), Annex II and Annex III to the ASCM and claimed further that the drawback of import charges is not made in excess of those levied on imported inputs that are consumed in the production of the exported product, making normal allowance for waste.

In response to these arguments the Commission concluded on EXIM-FIC loans that they are available only to companies which invest abroad and are therefore specific within the meaning of Article 3(2)(b) of the basic Regulation since they are not based on neutral criteria as explained below in recitals 80 to 84. It was considered that EXIM-FIC is not contingent upon export performance nor upon the use of domestic over imported goods within the meaning of Article 3(1) of the ASCM.

In response to these arguments the Commission concluded on EXIM-FIC loans that they are available only to companies which invest abroad and are therefore specific within the meaning of Article 3(2)(b) of the Basic Regulation since they are not based on neutral criteria as explained below in recitals 80 to 84. It was considered that EXIM-FIC is not contingent on export performance nor on the use of domestic over imported goods within the meaning of Article 3.1 of the ASCM.

Patients using CSII should be comprehensively instructed on the use of the pump system.

Furthermore it is argued that footnote 5 to Article 3(1)(a) of the ASCM states that measures referred to in Annex I as not constituting export subsidies should not be prohibited under this or any other provision of the ASCM.

The GOK also claimed that the criterion of overseas investment is an objective and neutral criterion within the meaning of Article 2(1)(b) of the ASCM.

In addition to the GOK's claim regarding the non-specificity of the provisions of this Article, the GOK claimed that this Article is a non-actionable research and development (R& D) subsidy within the meaning of Article 8(2)(a) of the ASCM (this paragraph of the ASCM is reproduced in Article 4(2) of the Basic Regulation).

Patients administering Apidra by CSII must have alternative insulin available in case of pump system failure.

Article 19(4) of the ASCM establishes that no countervailing duty is levied in excess of the amount of the subsidy found to exist calculated on the basis of the benefit conferred. This provision was observed since the explicit rules for the calculation of the subsidy in the case of loans, i.e.

Article 6(1)(a) of the ASCM concerns a presumption of serious prejudice in certain circumstances, which is not applicable to countervailing duty proceedings.

In addition to the GOK's claim regarding the non-specificity of the provisions of this Article, the GOK claimed that this Article is a non-actionable research and development (R& D) subsidy within the meaning of Article 8(2)(a) of the ASCM (this paragraph of the ASCM is reproduced in Article 4(2) of the basic Regulation).

In fact, the Korean fixed amount refund system falls under the general definition of a subsidy according to Article 2 of the Basic Regulation which incorporated Article l of the ASCM.

It was claimed that the addition of interest was unwarranted, beyond the terms of the Agreement on subsidies and countervailing measures (ASCM) and prohibited under Article VI paragraph 3 GATT 1994.

The GOK claimed that since the provisions of these Articles are, in practice, available to a significantly wide variety of industries/businesses, they are not specific within the meaning of Article 2(1)(a), (b) and (c) of the ASCM and are accordingly not countervailable (these paragraphs of the ASCM are reproduced in Article 3(2)(a), (b) and (c) of the basic Regulation).

Apidra may be used for Continuous Subcutaneous Insulin Infusion (CSII) in pump systems suitable for insulin infusion with the appropriate catheters and reservoirs.

The GOK claimed also that the provisions of this Article are available to a wide variety of industries and also that the criterion of overseas investment is an objective and neutral criterion within the meaning of Article 2(1)(b) of the ASCM.

It is considered that this argument is irrelevant since paragraph 2 of Annex II(Il) to the ASCM relates to a duty drawback scheme which, as explained above, the programme under consideration is not.

Article 5 and Article 6(b) of the basic Regulation which incorporate Article 14(b) of the ASCM, were followed.

Articles 5 and 6 point (b) of the Basic Regulation which incorporate Article 14(b) of the ASCM, were followed.

The GOK also states that, because EXIM-FIC is available to a wide variety of industries and since the criterion of foreign investment is objective and neutral within the meaning of Article 2(1)(b) of the ASCM, EXIM-FIC is not specific.

The GOK also states that because EXIM-FIC is available to a wide variety of industries and since the criterion of foreign investment is objective and neutral within the meaning of Article 2(1)(b) of the ASCM, EXIM-FIC is not specific.

It was considered that EXIM-FIC is not contingent upon export performance nor upon the use of domestic over imported goods within the meaning of Article 3(1) of the ASCM.

It was considered that EXIM-FIC is not contingent on export performance nor on the use of domestic over imported goods within the meaning of Article 3.1 of the ASCM.

If specificity under the ASCM is to make any sense, it must cover situations where governments make subsidies subject to conditions which they know in advance will severely restrict the number of firms eligible to apply;

It is noted that, if R& D subsidies fulfilling the requirements of Article 8(2)(a) of the ASCM are notified to the WTO under the provisions of Article 8(3) of that Agreement, an investigation cannot even be opened against such subsidies.

In addition to the GOK's general claim regarding the non-specificity of the provisions of this Article, the GOK claimed that the criterion of technology and manpower development is an objective and neutral criterion within the meaning of Article 2(1)(b) of the ASCM.

It was argued that the "Guidelines on consumption of inputs in the production process" in Annex II of the ASCM would permit indirect tax-rebate schemes of prior stage cumulative indirect taxes levied on imports that are consumed in the production of exported products.

Additionally, technology development, and science and technology promotion are objective and neutral criteria within the meaning of Article 2(1)(b) ASCM and the programmes are generally available to all industries which invest in technology development projects and are therefore not specific.

This principle is the basis for Article 2(1)(a) of the ASCM and Article 3(2)(a) of the Basic Regulation which provide that a subsidy is specific if the geanting authority, or the legislation pursuant to which the granting authority operates, explicitly limits access to a subsidy to certain enterprises.

This principle is the basis for Article 2(1)(a) of the ASCM and Article 3(2)(a) of the basic Regulation which provide that a subsidy is specific if the granting authority, or the legislation pursuant to which the granting authority operates, explicitly limits access to a subsidy to certain enterprises.

In response to these arguments it is considered that since there is no obligation to import any inputs for the production of the exported product, the fixed amount refund scheme is neither a duty drawback scheme nor a substitution drawback scheme within the meaning of Annex I(i), Annex Il and Annex III to the ASCM.

The Government of Korea (GOK) claimed that with regard to the calculation of the subsidy amount in the case of loans, the cost-to-the-government approach rather than the benefit-to-the-recipient approach should have been used, citing Article 19(4) and Article 6(1)(a), and Annex points (k) and (l) of the Agreement on Subsidies and Countervailing Measures (ASCM).

In response to these arguments it is considered that since there is no obligation to import any inputs for the production of the exported product, the fixed amount refund scheme is neither a duty drawback scheme nor a substitution drawback scheme within the meaning of Annex I, point (i), Annex II and Annex III to the ASCM.

ETDs shall be printed on security paper, free of optical brighteners (approximately 90 g/m2), using a standard 'CHAIN WIRES` watermark legally protected for the manufacturer of the document, with two invisible fibres (blue and yellow, SSI/05) fluorescent under ultraviolet light and reagents against chemical erasure.

The Government of Korea (GOK) claimed that with regard to the calculation of the subsidy amount in the case of loans, the cost-to-the-government approach rather than the benefit-to-the-recipient approach should have been used, citing Articles 19(4) and 6(1)(a), and Annex I items (k) and (l) of the Agreement on subsidies and countervailing measures (ASCM).