BUSINESS AND COMPETITION|competition|competition law
- córas aisíocaíochta na n-ionaduithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- substitution drawback system
- en
- Sainmhíniú system allowing for the refund or drawback of import charges on inputs which are consumed in the production process of another product and where the export of this latter product contains domestic inputs having the same quality and characteristics as those substituted for the imported Tagairt "COM-EN, based on:World Trade Organization. home > documents > legal texts > subsidies & countervailing measures. http://www.wto.org/english/docs_e/legal_e/24-scm_03_e.htm#annIII_i [4.1.2011]"
- Nóta Pursuant to paragraph (i) of the Illustrative List of Export Subsidies in Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.