| Fiscal year (2002) | Fiscal year (2004) | ||
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				European Union | - | NA | 
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				Macedonia | - | calendar year | 
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				Macedonia, The Former Yugoslav Republic of | calendar year | - | 
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				Samoa | calendar year | June 1 - May 31 | 
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				United Kingdom | 1 April - 31 March | 6 April - 5 April |