Final determination of subsidy and injury
9.—(1)  The Minister shall, within such period as may be prescribed, make a final determination regarding —
(a)whether a countervailable subsidy is being provided with respect to the subject goods, and the amount of such countervailable subsidy; and
(b)whether injury is found to exist in any one of the following ways:
(i)the subject goods are, through the effects of the subsidy, causing material injury to the domestic industry in Singapore producing like goods;
(ii)the subject goods are, through the effects of the subsidy, threatening to cause material injury to the domestic industry in Singapore producing like goods; or
(iii)the subject goods are, through the effects of the subsidy, causing material retardation of the establishment of the domestic industry in Singapore.
(2)  Where the Minister makes a negative final determination under subsection (1), he shall —
(a)terminate the investigation;
(b)terminate any provisional measures applied under section 8 and refund any provisional duty paid and release any security required by such measures; and
(c)publish a notice of the negative final determination stating the reasons therefor.
(3)  Where the Minister makes an affirmative final determination under subsection (1), he shall —
(a)publish a notice of the affirmative final determination stating the reasons therefor, the countervailing duties applicable and the subject goods on which the countervailing duties apply;
(b)impose countervailing duties in accordance with section 3(2) on the subject goods imported into Singapore on or after the date of publication of the affirmative final determination; and
(c)impose countervailing duties in accordance with subsections (5) and (6) on imports into Singapore for which provisional measures were applied.
(4)  Where an affirmative final determination has been made, the Minister may take into consideration public interest in determining whether to impose countervailing duties and the amount of such duties.
(5)  The Minister shall impose countervailing duties on the subject goods against which provisional measures were applied if the Minister —
(a)makes a determination of material injury under subsection (1)(b)(i); or
(b)makes a determination of threat of material injury under subsection (1)(b)(ii) and finds that the import of the subject goods, in the absence of the provisional measures, would have led to a finding of material injury under subsection (1)(b)(i).
(6)  With respect to the imposition of any countervailing duty under subsection (5) —
(a)where the countervailing duty is higher than the provisional duty or the amount guaranteed by the security required under the provisional measures, only the amount equal to the provisional duty or the security given shall be imposed; and
(b)where the countervailing duty is less than the provisional duty or the amount guaranteed by the security required under the provisional measures, the full amount of the countervailing duty shall be imposed and the excess provisional duty paid or security given shall be reimbursed or released.
(7)  Where no countervailing duties are imposed under subsection (5) on the subject goods against which the provisional measures were applied, the Minister shall refund the provisional duty paid and release the security required by the provisional measures.
(8)  Notwithstanding subsections (3) and (5), the Minister may impose countervailing duties on the subject goods imported into Singapore within a period of 90 days prior to the application of provisional measures, but in no case earlier than the date of initiation of the investigation, if —
(a)the Minister finds injury that is difficult to repair;
(b)such injury is being caused by massive imports of the subject goods in a relatively short period of time and the Minister considers the retroactive imposition of duties necessary to preclude the recurrence of such injury; and
(c)countervailable subsidies are being provided with respect to the subject goods in a manner inconsistent with the provisions of the General Agreement of Tariffs and Trade 1994 and the Agreement on Subsidies and Countervailing Measures.
(9)  When a countervailing duty is imposed on the subject goods, such countervailing duty shall, as provided in the regulations, be imposed in the appropriate amount on a non-discriminatory basis on all imports of such goods into Singapore from the country found to be subsidising the subject goods.