JAPAN - TAXES ON ALCOHOLIC BEVERAGES

                                       Communication from the Chairman of the Panel

        The following communication, dated 19 March 1996 and addressed to the Dispute Settlement Body, is circulated in accordance with Article 12.9 of the DSU.

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        Article 12.8 of the DSU stipulates that the period in which the panel shall conduct its examination, from the date that the composition and terms of reference of the panel have been agreed upon until the date the final report is issued to the parties, shall, as a general rule, not exceed six months.

        Article 12.9 of the DSU states that when the panel considers that it cannot issue its report within six months, it shall inform the Dispute Settlement Body (DSB) in writing of the reasons for the delay together with an estimate of the period within which it will issue its report.