(a) subsidies that, both legally or as another, depend on export performance, including those described in paragraph 5 of Schedule I; Members who believe that there are no measures in their territory requiring notification under Article XVI paragraph 1 of the 1994 GATT, and this agreement informs the secretariat in writing. In critical cases where the authorities find: considering that a hardship that is difficult to repair is caused by massive imports of a product benefiting from subsidies not related to the provisions of the 1994 GATT and this agreement and, if it is deemed necessary, that, in order to avoid the recurrence of this injury, final countervailing duties on imports that have not been imported more than 90 days before the date of application of the provisional consumption measures may be assessed on imports in order to assess the countervailing duty to these imports with retroactive effect. One of the advantages of WTO dispute settlement is that it offers not only remedies for subsidies that affect domestic competition, but also remedial measures for subsidies that affect competition in foreign markets. Prior to the subsidies agreement, the U.S. Countervailing Duty Act, which applies only to subsidized products imported into the United States, was the only practical way for U.S. companies to compete with subsidized foreign competition. In the event of a definitive finding of harm (without significant risk or delay in the establishment of an industry) or, if the threat is definitively concluded, if the effects of the subsidised imports have led to a finding of harm in the absence of interim measures, countervailing duties may be levied retroactively for the period for which interim measures would have been applied, if any. Article 3 of the agreement prohibits the use of local content and export subsidies for non-agricultural products. Least developed countries (and other countries with GNI per capita of less than US$1,000 in 1990) are exempt from the export subsidy ban (Article 27.2 and Appendix VII of the agreement and paragraph 10.1 of the Doha Ministerial Decision on Implementation Issues and Concerns (WT/MIN(01)/17). A public notice on the establishment of interim measures provides sufficiently detailed details of the provisional findings of a subsidy and prejudice, or otherwise provides them in a separate report, and deals with substantive and legal issues that have led to the acceptance or rejection of arguments.