G/SCM/N/342/CAN  
 
17 April 2019 
(19-2565) Page: 1/29 
Committee on Subsidies and  
Countervailing Measures  Original: English  
 
  
SEMI -ANNUAL REPORT U NDER  
ARTICLE 25.11 OF THE  AGREEMENT  
CANADA  
Reproduced herewith is the semi -annual report for the period 1 July-31 December  2018 from 
Canada . 
 
_______________  
 
  
  G/SCM/N/342/CAN  
 
- 2 - Reporting Member:  Canada1 
SEMI -ANNUAL REPORT O F COUNTERVAILING DUT Y ACTIONS2 
FOR THE PERIOD 1 JULY-31 DECEMBER  2018 
Original Investigations  
 
Country or 
customs 
territory  Product  Initiation  Provisional 
measures and 
preliminary  
determinations  Final measures  No final 
measures / 
termination  Other  Trade data  
(from published report(s))  
 Countervailed 
Programme(s)  
Definitive duty  Undertaking  
 Description;  HS 6-digit 
category covering 
investigated product3; 
ID number4; 
(*) if investigation of 
>1 country  Date;  
period of 
investigation  
(S-
subsidization; I -
injury)  Date of measures; 
range of individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, reason]  Date of duties; 
range  of individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, reason]  Date of 
application; 
range of 
individual 
amounts of 
subsidy or 
minimum prices  Date,  
Reason  Date, 
explanation  Import volume or 
value (units / 
currency); 
product coverage, 
period, if different 
from cols. 2 / 3  
(Note 1)  Import volume 
as % of 
apparent 
domestic 
consumption or 
as % of total 
imports  
(Note 2)  Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Certain cold -rolled 
steel (*)  
HS 7209.15, 7209.16, 
7209.17, 7209.18, 
7209.25, 7209.26, 
7209.27, 7209.28, 
7209.90, 7211.23, 
7211.29, 7211.90, 
7225.50  
CRS 2018 IN/CN  25.05.18  
 
S: 01.04.17 – 
31.03.18  
I: 01.01.15 – 
30.06.18  23.08.18  
 
"All others" rate:  
11.6% of the 
export  
price of the 
goods 21.12.18  
 
"All others" rate:  
506 RMB/ per 
Metric Tonne  N/A N/A N/A CF 57.9% of total 
imports  See Appendix 1  
Certain Sucker Rods  
HS 8413.91  
SR 2018 IN/CN  18.05.18  
 
S: 01.01.17 – 
31.03.18  
 
I: 01.01.15 – 
31.03.18  16.08.18  
 
9.5 – 53.1%  
 
"All others" rate:  
144.3% of the 
export  
price of the 
goods  
 14.12.18  
 
5.81 – 31.21 
RMB/Piece  
 
"All others" rate:  
119.54 
RMB/Piece  
 N/A N/A N/A CF 59.7% of total 
imports  See Appendix 2  
                                                
1 Website address where published reports on investigations are available:  http://www.cbsa -asfc.gc.ca/sima -lmsi/menu -eng.html  or 
 http://www.citt -tcce.gc.ca/en/dumping -and-subsidizing  
2 All terms and column headings used in this format have the meanings assigned to them in the instructions.  
3 For reference purposes only.   
4 File numbering sy stem was updated recently, some cases are presented under the old system and some under the new, depending on when they were initiated.  
  
  G/SCM/N/342/CAN  
 
- 3 - 1 2 3 4 5 6 7 8 9 10 11 
Korea, Rep. 
of Certain cold -rolled 
steel (*)  
HS 7209.15, 7209.16,  
7209.17, 7209.18, 
7209.25, 7209.26, 
7209.27, 7209.28, 
7209.90, 7211.23, 
7211.29, 7211.90, 
7225.50  
CRS 2018 IN/KR  25.05.18  
 
S: 01.04.17 – 
31.03.18  
 
I: 01.01.15 – 
30.06.18  23.08.18  
 
"All others" rate:  
11.3% of the 
export  
price of the 
goods  21.12.18  
 
"All ot hers" rate:  
86,733 KRW/ 
per Metric Tonne  N/A N/A N/A CF 6.9% of total 
imports  See Appendix 3  
Turkey  Certain dry wheat 
pasta  
HS ex -1902.19  
DWP 2017 IN/TR  28.12.17  
S: 01.01.16 – 
30.11.17  
 
I: 01.01.15 – 
31.12.17  28.03.18  
 
1.9%  
 
"All others" rate: 
5.8% of the  
export price of 
the goods  26.07.18  
 
0.025 TL/kg  
 
"All others" rate: 
0.09 TL/kg  
 N/A N/A N/A CF 12.5% of total 
imports  See Appendix 4  
Viet Nam  Certain cold -rolled 
steel (*)  
HS 7209.15, 7209.16, 
7209.17, 7209.18, 
7209.25, 7209.26, 
7209.27, 7209.28, 
7209.90, 7211.23, 
7211.29, 7211.90, 
7225.50  
CRS 2018 IN/VN  25.05.18  
 
S: 01.04.17 – 
30.06.18  23.08.18  
 
"All others" rate:  
6.5% of the 
export  
price of the 
goods  21.12.18  
 
"All others" rate:  
2,607,988 VND / 
per Metric Tonne  N/A N/A N/A CF 6.2% of total 
imports  See Appendix 5  
 
  
  G/SCM/N/342/CAN  
 
- 4 - Reviews / Other subsequent proceeding s 
 
Country or 
customs 
territory  Product  Initiation  Preliminary 
results/  
determination  Final measures  Revocation 
of Measures  Other (e.g., 
procedures 
not 
affecting 
the duty 
level  Trade Data  
(if available from 
published report(s) on 
proceeding)  Countervailed 
programme(s)  
Definitive duty  Undertaking  
 Description;  
HS 6-digit 
category covering 
investigated 
product;  ID 
number;  
(*) if investigation 
of >1 country  Date, Type of 
Review or 
Procedure 
(code), Period 
Covered  Effective date; 
range of 
individual  
amounts of 
subsidy; "other " 
rates; [range of 
applied rates if 
different, 
reason]  Effective date, 
range of individual  
amounts of 
subsidy; "other " 
rates; [range of 
applied rates if 
different, reason]  Effective date; 
range of 
individual 
amounts of 
subsidy  
or minimum 
prices; or 
other outcome 
(code) Date, 
Reason  Date,  
explanation  Import volume 
or val ue (units 
/currency); 
product 
coverage, 
period, if 
different from  
cols. 2 / 3  
(Note 1)  Import 
volume as 
% of 
apparent 
domestic 
consump -
tion or as % 
of total 
imports  
(Note 2)  
 Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Certain copper tube  
HS 7411.10  
CV/137/CN  20.11.18  
(SNR)  
 
D: N/A 
I: N/A N/A N/A N/A N/A N/A N/A N/A See Appendix 6  
 Certain 
thermoelectric 
coolers and 
warmers  
HS ex -8418.50, 
8418.61,  
ex-8418.69,  
ex-8418.99  
CV/121/CN  30.10.18  
(SNR)  
 
D: N/A 
I: N/A N/A N/A N/A N/A N/A N/A N/A See Appendix 7  
 Certain silicon 
metal  
HS 2804.69  
CV/136/CN  16.10.18  
(SNR)  
 
D: N/A 
I: N/A N/A N/A N/A N/A N/A N/A N/A See Appendix 8  
 Certain concrete 
reinforcing bar  
HS 7213.10, 
7214.20, 7215.90, 
7227.90  
CV/138/CN  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed: 
10.10.181 N/A N/A N/A 
 Certain unitized 
wall modules  
HS 7610.10, ex -
7610.90  
CV/135/CN  27.08.18  
(SNR)  
 
D: N/A 
I: N/A N/A N/A N/A N/A N/A N/A N/A See Appendix 9  
                                                
1 Power Steel Co. Ltd. v Attorney General of Canada . Federal Court of Appeal file no. T-1793-18.  
  G/SCM/ N/342/CAN  
 
- 5 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain carbon 
steel welded pipe  
HS 7306.3  
CV/123/CN  24.05.18  
(SNR)  
 
S: 01.01.15 – 
31.03.18  
 
I: 01.01.15 – 
30.06.18  N/A N/A N/A N/A N/A  
$15,330,181  1.58% of 
total 
imports  See Appendix 
10 
 Certain seamless 
casing  
HS 7304.29  
CV/122/CN  19.01.18  
(SNR)  
S: 01.01.14 – 
31.10.18  
 
I: 01.01.15 – 
31.03.17  N/A 
 28.11.18  N/A 
 N/A 
 N/A 
 $186,638,811  14.77% of 
total 
imports  See Appendix 
11 
 
 Certain steel piling 
pipe 
HS 7306.30  
CV/130/CN  28.08.17  
(SNR)  
S: 01.01.14 – 
30.06.17  
I: 01.01.14 – 
30.09.17  N/A 
 04.07.18  N/A 
 N/A 
 N/A 
 CF 
 CF 
 See Appendix 
12 
India Certain carbon 
steel welded pipe  
(*) 
HS 7306.30  
CV/132/IN  08.12.17  
(SNR)  
S: 01.01.14 – 
30.09.17  
 
I: 01.01.15 – 
31.03.18  N/A 15.10.18  N/A N/A N/A N/A N/A See Appendix 
13 
Turkey  Certain dry wheat 
pasta  
HS ex -1902.19  
DWP 2017  IN/TR  Domestic 
Judicial Review  
(Note 3)      Appeal filed  
24.08.182    
 
CODES AND NOTATIONS  
 
CF – Information not provided for reasons of confidentiality  
n/a – not available  
LDR – Lesser duty  
ADR – administrative review (see below)  
SNR – sunset review  
INR – Interim review CITT  
ACI – Anti-circumvention investigation  
EXP – Measure expired without review  
P – Publication date  
C – Date of commencement of duty collection  
 
Provisional Measures  (Column 4):  Provisional measures apply from the date of a preliminary determination of subsidizing to the date on which the Canadian International Trade 
Tribunal makes its finding regarding injury caused to the Canadian industry (maximum 120 days from the notice of the prelimin ary determination).  
 
                                                
2 AGT Food and Ingredients  Et Al v. Canadian Pasta Manufacturers Association E.  Federal Court of Appeal file no. A-261-18.  
  G/SCM/N/342/CAN  
 
- 6 -  Definitive Dut ies (Column 5):  Either the date of a positive injury finding, in the case of an investigation, or the date of the conclusion of a review of i njury; or the date of the 
conclusion of a review of the amount of subsidy in cases where there is an existing Canad ian International Trade Tribunal finding of injury. The amount of the subsidy is normally 
expressed as an amount per unit.  
 
 No injury (Column 7):  The Canadian International Trade Tribunal makes its finding regarding injury caused to the Canadian industry after the President of the Canada Border 
Services Agency renders his final determination of subsidization (maximum 120 days from the notice of the preliminary determi nation).  If the Canadian International Trade 
Tribunal finds that the subsidized goods did not cause injury, definitive duties are not imposed and provisional duties are refunded.  
 
Rescinded (Column 7, reviews/other proceedings):  The Canadian International Trade Tribunal generally conducts the expiry review (sunset review) before the expiry of t he 
finding or order imposing duties.  If the Tribunal finds that the injury caused by the subsidizing of the goods is not likely to resume or continue, they will r escind the original finding 
or order, usually on the date of that the order or finding would h ave expired.  
  
Interim Review  (INR) : An interim review is a review that is initiated where there is a reasonable indication that sufficient new facts have arisen  or that there has been a 
sufficient change in the circumstances that led to the measure, or wh ere there are sufficient facts that, although in existence, were not put into evidence during the previous 
review or investigation and were not discoverable by the exercise of reasonable diligence at that time.  
 
Sunset Review (SNR) : A review of an existing  countervailing measure to determine whether the measure should be continued . 
 
Administrative Review (ADR) : A review of administrative review of the amount of subsidy of an existing countervailing measure.  These proceedings are no t reviews of whether 
to extend or rescind measures in force; they are used to update amounts of subsidy.  The completion date of the review is shown i n column 5.  If this column is empty, the ADR 
has not been completed during the reporting period.  
 
Anti-circumvention investigatio n: (ACI) : An investigation to determine whether circumvention of an existing countervailing measure is occurring. These investigation s 
determine whether an existing measure in force will be extended to the goods.  Individual amounts of subsidy are not calc ulated and, therefore, it is not possible to state these 
amounts of subsidy. The completion date of the ACI is shown in column 5.  If this column is empty, the ACI has not been compl eted during the reporting period.  
 
 Note 1 - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy investigation.  
 
 Note 2 - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ratio of subsidized imports to total  imports fo r the period of investigation for 
the subsidy investigation.  
  
Note 3 - Under Canadian legislation, questions of law can be referred to the Federal Court and the Federal Court of Appeal for domesti c judicial review.  
 G/SCM/N/342/CAN  
 
- 7 - 
 
  ANNEXES  
DEFINITIVE COUNTERVA ILING MEASURES IN FO RCE 
AS OF 31 DECEMBER  2018 (Note 4) 
Country/  
Customs 
Territory  Product,  
investigation ID 
number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of 
extension; 
publication 
reference(s)  
China  Certain steel fasteners  
CV/103/CN  Duties  07.01.05 
C.Gaz.2005.I.139.04  06.01.10  
C.Gaz.2010.I.144.03  
05.01.15  
C.Gaz.2015.I.149.03  
Certain copper pipe fittings  
CV/118/CN  Duties  19.02.07  
C.Gaz.2007.I.141.09  17.02.12  
C.Gaz.2012.I.146.24  
28.11.16  
C.Gaz.2017.I.151.07  
Certain seamless steel 
casing  
CV/122/CN  Duties  10.03.08  
C.Gaz.2008.I.142.12  11.03.13  
C.Gaz.2013.I.147.30  
28.11.18  
C.Gaz.2018.I.152.49  
Certain carbon steel welded 
pipe 
CV/123/CN  Duties  20.08.08  
C.Gaz.2008.I.142.35  19.08.13  
C.Gaz.2013.I.147.40  
Certain thermoelectric 
coolers and warmers  
CV/121/CN  Duties  11.12.08  
C.Gaz.2008.I.142.51  09.12.13  
C.Gaz.2013.I.147.51  
Certain aluminum 
extrusions  
CV/124/CN  Duties  17.03.09  
C.Gaz.2009.I.143.13  17.03.14  
C.Gaz.2014.I.148.14  
Certain oil country tubular 
goods  
CV/125/CN  Duties  23.03.10  
C.Gaz.2010.I.144.14  02.03.15  
C.Gaz.2015.I.149.11  
Certain steel grating  
CV/126/CN  Duties  19.04.11  
C.Gaz.2011.I.145.19  18.04.16  
C.Gaz.2016.I.150.18  
Certain pup joints  
CV/127/CN  Duties  10.04.12  
C.Gaz.2012.I.146.16  07.04.17  
C.Gaz.2017.I.151.16  
Certain stainless steel sinks  
CV/129/CN  Duties  24.05.12  
C.Gaz.2012.I.146.22  08.02.18  
C.Gaz.2018.I.152.7  
Certain steel piling pipe  
CV/130/CN  Duties  30.11.12  
C.Gaz.2012.I.146.49  04.07.18  
C.Gaz.2018.I.152.35  
Certain unitized wall 
modules  
CV/135/CN  Duties  12.11.13  
C.Gaz.2013.I.147.47   
Certain silicon metal  
CV/136/CN  Duties  19.11.13  
C.Gaz.2013.I.147.48   
Certain copper tube  
CV/137/CN  Duties  18.12.13  
C.Gaz.2014.I.148.01   
Certain concrete reinforcing 
bar 
CV/138/CN  Duties  09.01.15  
C.Gaz.2015.I.149.03   
Certain photovoltaic 
modules and laminates  
CV/140/CN  Duties  03.07.15  
C.Gaz.2015.I.149.36   
Certain carbon and alloy 
steel line pipe  
CV/142/CN  Duties  29.03.16  
C.Gaz.2016.I.150.15   
Certain large diameter 
carbon and alloy steel line 
pipe 
CVD/143/CN  Duties  20.10.16  
C.Gaz.2016.I.150.44   
Certain fabricated industrial 
steel components  
FISC 2016 IN/CN(*)  Duties  25.05.17  
C.Gaz.2017.I.151.22   
Certain sucker rods  
SR 2018 IN/CN  Duties  14.12.18  
C.Gaz.2018.I.152.52   G/SCM/N/342/CAN  
 
- 8 - 
 
  Country/  
Customs 
Territory  Product,  
investigation ID 
number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of 
extension; 
publication 
reference(s)  
China  
(Cont'd)  Certain cold -rolled steel  
CRS 2018 IN/CN(*)  Duties  21.12.18  
C.Gaz.2019.I.153.01   
European 
Union  Certain r efined sugar  
CV/87/EU  Duties  06.11.95  
C.Gaz.1995.I.129.46  03.11.00  
C.Gaz.2000.I.134.47  
02.11.05  
C.Gaz.2005.I.139.46  
01.11.2010  
C.Gaz.2010.I.144.471 
30.10.2015  
C.Gaz.2015.I.149.46  
India Certain hot -rolled steel 
sheet (previously Hot -rolled 
carbon steel sheet)  
CV/94/IN  Duties  17.08.01 
C.Gaz.2001.I.135.34  16.08.06 
C.Gaz.2006.I.140.34  
15.08.11  
C.Gaz.2011.I.145.35  
12.08.16  
C.Gaz.2016.I.150.35  
Certain carbon steel welded 
pipe 
CV/132/IN  Duties  11.12.12  
C.Gaz.2012.I.146.51  15.10.18  
C.Gaz.2018.I.152.43  
Korea, Rep. 
of Certain cold -rolled steel  
CRS 2018 IN/KR(*)  Duties  21.12.18  
C.Gaz.2019.I.153.01   
Turkey  Certain dry wheat pasta  
DWP 2017 IN/TR  Duties  26.07.18  
C.Gaz.2018.I.152.31   
Viet Nam  Certain copper pipe fittings  
CPF2 2017 IN/VN  Duties  25.05.18  
C.Gaz.2018.I.152.26   
 Certain cold -rolled steel  
CRS 2018 IN/VN(*)  Duties  21.12.18  
C.Gaz.2019.I.153.01   
 
Note 4 - The Canada Gazette is available electronically since 1998.  
 
 
REFUND REQUESTS DURI NG THE PERIOD  
1 JULY THROUGH 31 DECEMBER 2018  (Note 5) 
Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
China  Carbon steel fasteners  
CV/103  07.01.05  
05.01.15  37 (commenced) 27 
(completed) 66 
 Copper pipe fittings  
CV/118  19.02.07  
28.11.16  0 (commenced) 0 
(completed) 4 
 Seamless carbon or alloy 
steel oil and gas well casing  
CV/122  10.03.08;  
28.11.18  0 (commenced) 2  
(completed ) 1 
 Thermoelectric coolers and 
warmers  CV/121  11.12.08  
09.12.13  2 (commenced) 2 
(completed) 0 
 Certain carbon steel 
welded pipe  
CV/123  20.08.08  
19.08.13  1 (commenced) 0 
(completed) 3  
 Aluminium extrusions  
CV/124  17.03.09  
17.03.14  5 (commenced) 9 
(completed) 14  
 Steel grating        
CV/126  19.04.11;  
18.04.16  1 (commenced) 1 
(completed) 0  
 Stainless steel sinks 
CV/129  24.05.12  
08.02.18  10 (commenced) 9 
(completed) 7  
                                                
1 The finding against the European Union was originally rescinded but this decision was reversed on 
appeal and duties were reinstated in accordance with the Tribunal’s decision of September 28, 2012.  
 G/SCM/N/342/CAN  
 
- 9 - 
 
  Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
China (Cont'd)  Photovoltaic modules and 
laminates  
CV/140  03.07.15  6 (commenced) 1 
(completed) 5  
 Piling pipe  
CV/130  30.11.12;  
04.07.18  2 (commenced) 2 
(completed) 0  
 Oil country tubular goods  
CV/125  23.03.10  
02.03.15  1 (commenced) 1 
(completed) 10  
 Certain large diameter 
carbon and alloy steel line 
pipe 
CV/143  20.10.16  1 (commenced) 1 
(completed) 0  
 Fabricated industrial steel 
components  
FISC 2016 IN  25.05.17  1 (commenced) 0 
(completed)  4 
European Union  Refined sugar  
CV/87  06.11.95  
30.10.15  1 (commenced) 1 
(completed) 0  
India Carbon steel welded pipe 
CV/123  11.12.12;  
08.12.17  0 (commenced) 0 
(completed) 0  
Thailand  Stainless steel sinks  
CV/129  24.05.12  
08.02.18  0 (commenced) 0 
(completed) 1  
Turkey  Certain dry wheat pasta  
DWP 2017 IN  26.07.18  1 (commenced) 1 
(completed) 0  
United States  Carbon steel fasteners  
CV/103  07.01.05  
05.01.15  0 (commenced) 0  
(completed) 1  
 
Note 5 In Canada, domestic legislation allows importers to request refunds of anti -dumping and countervailing 
duties through a process called re -determinations.  Requests for re -determinations of countervailing duties can 
be made on two grounds:  
 
- The amount of subsidy on the goods;  
- Whether the imported goods ar e goods of the same description as goods to which the order or finding 
applies (note: when an order or finding imposes both anti -dumping and countervailing duties, a refund 
request made on this ground will appear on both reports).   
In Canada, requests for re-determinations follow a two -level appeal system under which the re -determination at 
the first level can further be appealed at the second level.  
 
Consequently, the table records the number of requests made under both levels of re -determination, for any of 
the two grounds listed previously with respect to imported goods subject to countervailing measures.  
 
Note that in the context of the Canadian system for processing refund requests, the following descriptions apply 
for the table headings:  
 
- "Number of  refund requests received ": the number of requests received during the period covered by 
the report.  
 
- "Number of refund reviews commenced ": includes the number of requests received during the period 
covered by the report and the number of requests receiv ed in a preceding period that were not 
completed within the period covered by the report. Under the Canadian system once a request is 
received, a decision under both levels of appeal must be rendered within one year.  
 
- "Number of refund reviews completed ": the number of requests that were completed during the period 
covered by the report.  
 
Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus be possible 
for one request to represent a series of entries rather t han an individual entry.  
 
 G/SCM/N/342/CAN  
 
- 10 - 
 
  APPEALS ON REFUND RE QUESTS DURING THE PE RIOD  
1 JULY THROUGH 31 DECEMBER 2018  (Note 6) 
Country/Customs 
Territory  Product,  
Investigation ID number  Date of filing of 
appeal  Date of appeal decision  
N/A N/A N/A N/A 
 
Note 6 In Canada, decisions taken by the investigating authority pursuant to refund requests (as reported in 
the table titled "Refund Requests") may be further appealed by the importer to an independent administrative 
tribunal on questions of fact and law. The appeals that were open or decided upon during the period covered by 
the report are identified above.  
 
 
TERMINATION OF MEASU RES DURING THE PERIO D 
1 JULY THROUGH 31 DECEMBER 2018  
Country/Customs 
Territory  Product,  
investigation 
ID number  Date of termination  Reason for termination  
- - - - 
 
 
 G/SCM/N/342/CAN  
 
- 11 - 
 
  APPENDIX 1 - NAMES O F THE SUBSIDY PROGRA MS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N COLD -ROLLED STEEL FROM CHINA  
Program 1: Loans from State -Owned Banks at Preferential Rates  
Program 2: Loan Guarantee through the Government of China/SOE Banks/Public Bodies  
Program 3: Debt and Interest Forgiveness on Loans from State -Owned Banks  
Program 4: Preferential Export Financing and Export Credit Guarantee/Insu rance  
Program 5: Insurance Grants  
Program 6: Design, Research and Development Grants  
Program 7: Export Performance Grants  
Program 8: Performance Award Grants  
Program 9: Reductions in Land Use and/or Rental Fees  
Program 10: Grants for the Retirement of Capa city 
Program 11: Grants for Relocating Production Facilities  
Program 12: Award for Tax Payments  
Program 13: Grant - Patent Assistance/Award  
Program 14: Grant - Special Fund for Fostering Stable Growth of Foreign Trade  
Program 15: Interest payment subsidy for special projects  
Program 16: Interest subsidy for the importation of encouraged products and technology  
Program 17: Financial Subsidy from various levels of governments  
Program 18: Corporate Income Tax Exemption and/or Reduction in Special Economic Zon es (SEZs) 
and Other Designated Areas  
Program 19: Corporate Income Tax Reduction for New High Tech Enterprises ( "NHTE ") 
Program 20: Corporate Income Tax Reduction for Newly Profitable Enterprises  
Program 21: Municipal/Local Income or Property Tax Reductions  
Program 22: Preferential Tax Policies for Foreign -Invested Enterprises (FIEs)  
Program 23: Preferential Tax Policies Related to Research and Investment  
Program 24: Offsets to Taxable Income Related to Purchases of Domestic Machinery  
Program  25: Exemption o r Refund of Tariff and Import Value -Added Tax (VAT) for Imported 
Technologies and Equipment  
Program 26: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 27: Offset of Taxable Income on Purchases of Domestic Equipment  
Program 28: Deed Tax Exemption for SOEs Undergoing Mergers or Restructuring  
Program 29: Acquisition of Government Assets/Inputs at Less than Fair Market Value  
Program 30: Provision of Land for Less than Adequate Remuneration by Government  
Program 31: Debt -to-Equity Swaps for Less than Fair Market Value  
APPENDIX 2 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N SUCKERS RODS FROM CHINA  
Program 1: Loans from State -Owned Banks at Preferential Rates  
Program 2 : Loan Guarantees through the Government of China/SOE banks/public bodies  
Program 3: Debt Forgiveness on loans from State -Owned Banks  
Program 4: Preferential Export Financing  
Program 5: Insurance Grants  
Program 6: Design, research and development Grants  
Program 7: Export Performance Grants  
Program 8: Performance award Grants  
Program 9: Reductions in land use and/or rental fees  
Program 10: Corporate Income Tax Exemption and/or Reduction in Special Economic Zones (SEZs) 
and Other Designated Areas  
Program 11: Corporate Income Tax Reduction for New High -Tech Enterprises  
Program 12: Corporate Income Tax Reduction for Newly Profitable Enterprises  
Program 13 Municipal/Local Income or Property Tax Reductions  
Program 14: Preferential Tax Policies for Foreign -Invested  Enterprises (FIEs)  
Program 15: Preferential Tax Policies related to Research and Investment  
Program 16: Offsets to Taxable Income related to purchases of Domestic Machinery  
Program 17: Exemption or Refund of Tariff and Import Value -Added Tax for Imported Technologies 
and Equipment  G/SCM/N/342/CAN  
 
- 12 - 
 
  Program 18: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 19: Offset of Taxable Income on purchases of Domestic Equipment  
Program 20: Acquisition of Government Assets/Inputs at Less Than  Fair Market Value  
Program 21: Provision of Land for Less Than Adequate Remuneration by Government  
Program 22: Debt -to-Equity swaps for Less Than Fair Market Value  
APPENDIX 3 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAIN COLD -ROLLED STEEL FR OM THE 
REPUBLIC OF KOREA  
Program 1: Management of Electricity Load Program  
Program 2: Green Subsidies: GOK Subsidies for "Green Technology R&D " and its Commercialization  
Program 3: Modal Shift Grants  
Program 4: RSTA Article 10(1)(2): Research, Supply, or Workforce Development Expense Tax 
Deductions for "Core Technologies " 
Program 5: RSTA Article 104(14): Tax Payment for Third -Party Logistics Operations  
Program 6: RSTA Article 104(5): Special Tax Credit for Payment Rec ords 
Program 7: RSTA Article 120: Acquisition and Property Tax Benefits to Companies Located in 
Industrial Complexes  
Program 8: RSTA Article 22: Tax Exemption on Investment in Overseas Resources Development  
Program 9: RSTA Article 24: Tax Credit for Invest ment in Productivity Increase Facilities  
Program 10: RSTA Article 25: Tax Credit for Investment in Facilities for Environment or Safety  
Program 11: RSTA Article 30: Tax Program for Special Depreciation  
Program 12: RSTA Article 78(4): Tax Reduction and Exemption for Industrial Complexes  
Program 13: KEXIM Export Factoring  
Program 14: KEXIM Export Loan Guarantees  
Program 15: KEXIM Import Financing  
Program 16: KEXIM Overseas Investment Credit Program  
Program 17: KEXIM Short -Term Export Credits  
Program 18: KEXIM Trade Bill Rediscounting Program  
Program 19: Korea Development Bank (KDB) Short -Term Discounted Loans for Export Receivables  
Program 20: Korean Trade Insurance Corporation (K -SURE) Export Credit Guarantee  
Program 21: Long -Term Loans from the Korean R esources Corporation (KORES) and the Korea 
National Oil Corporation (KNOC)  
Program 22: Dongbu's Debt Restructuring  
Program 23: Reductions of Lease Fees and other Financial Support in FEZs  
Program 24: Custom Duties Reduced or Exempted  
Program 25: Export Ins urance through the Korea Trade Insurance Corporation (K -Sure)  
Program 26: Sharing of Working Opportunities/Employment Creating Incentives  
Program 27: GOK Facilities Investment Support under RSTA Article 26  
APPENDIX 4 - NAMES OF THE SUBSIDY  PROGRAMS COUNTER VAILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N DRY WHEAT PASTA FR OM THE 
REPUBLIC OF TURKEY  
Program 1: Export Subsidy Program for Agricultural Products  
Program 6: Deduction From Taxable Income for Export Revenue  
Program 8: VAT and Special Con sumption Tax (SCT) Exemption on the Delivery of Diesel Fuel to the 
Vehicles Carrying Exporting Goods.  
Program 9: Input Materials Provided by Government at Less than Fair Market Value  
Program 10: Rediscount Program  
Program 11: Pre Shipment Export Credit Pro gram 
Program 12: Pre Export Credit Program  
Program 13: The Export Oriented Working Capital Credit Program  
Program 14: Post Shipment Rediscount Credit  
Program 15: Specific Export Credit Program  
Program 16: Short Term Export Credit Insurance Program  G/SCM/N/342/CAN  
 
- 13 - 
 
  APPENDIX 5 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N COLD -ROLLED STEEL FROM THE 
SOCIALIST REPUBLIC O F VIETNAM  
Program 1: Exemptions of Import Duty  
Program 2: Refunds of Import Duty  
Program 3: Exemp tion/Reductions of Land Rent, Tax and Levy  
Program 4: Program Incentives on non -agricultural Land Use Tax  
Program 5: Export and Import Support in Forms of Preferential Loan, Guarantee and Factoring  
Program 6: Enterprise Income Tax Preferences, Exemptions a nd Reductions  
Program 7: Accelerated Depreciation of Fixed Assets  
Program 8: Establishments Dealing with Exported Goods  
Program 9: Investment Support  
Program 10: Export Promotion Program  
Program 11: Grants to Firms that Employ More than 50 Employees  
Progra m 12: Assistance to Enterprises Facing Difficulties due to Objective Reasons  
APPENDIX 6 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N COPPER TUBE FROM CHINA  
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (SEZs) (excluding Shanghai Pudong Area)  
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in 
the Economic and Technological Deve lopment Zones  
Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 4: Preferential Tax Policies in the Western Regions  
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 8: Tariff and Value -added Tax (VAT) Exemptions on Imp orted Materials and Equipment in 
SEZs and other Designated Areas in Guangdong  
Program 9: Income Tax Refunds where Profits are Re -invested in SEZs and other Designated Areas  
Program 10: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Tec hnology 
Enterprises)  
Program 11: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 12: Services or Goods provided by Government or public bodies at the preferential prices 
to enterprises located in SEZs and other designated areas  
Program 13: VAT Exemptions for the Central Region  
Program 14: Tax over -refunds or over -exemptions for the water, electricity and gas consumed in 
the Export Processing Zone  
Program 15: Custom Duty Exemption and VAT Exemption for machi nery, equipment, construction 
materials imported into the Export Processing Zone for the construction of production facilities (such 
as factory and warehouse) in the zone  
Program 16: Custom Duty Exemption and VAT Exemption for machinery, equipment, moulds/ dies 
and the corresponding repairing parts imported into the Export Processing Zone and used for the 
production by Enterprises in the zone  
Program 17: Custom Duty over -refund or over -exemption and VAT over -refund or over -exemption 
for raw materials, parts,  packaging materials and consumable materials imported into the Export 
Processing Zone and used for the production of exported goods in the zone  
Program 18: Export Duty Refund or Exemption for the exported goods produced in the Export 
Processing Zone and e xported from the zone  
Program 19: VAT Refunds or Exemptions for the domestically purchased machinery, equipment and 
construction materials used for the production of exported goods and the construction of production 
facilities in the Export Processing Zone  
Program 20: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  
Program 21: Export Seller 's Credit for High - and New -Technology Products by China EMIX Bank  
Program 22: Preferential Loan for the National/Provincial Key Science  & Technology Industrialization 
Projects, High Technology Industrialization Projects, Science & Technology Achievements G/SCM/N/342/CAN  
 
- 14 - 
 
  Commercialization Projects, Modern Equipment Manufacturing Industry and key Information 
Technology Industrialization Projects by Liaonin g Governments  
Program 23: Innovation Fund for Medium and Small Business  
Program 24: Special fund for developing trade through science and technology of Guangdong 
Province  
Program 25: Special Funds for Foreign Economic and Technical Cooperation  
Program 26: Innovative Experimental Enterprise Grant  
Program 27: Superstar Enterprise Grant  
Program 28: Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of China" 
or "Famous Brands of China"  
Program 29: Export Brand Development Fund  
Program 30: Provincial Scientific Development Plan Fund  
Program 31: Technical Renovation Loan Interest Discount Fund  
Program 32: National Innovation Fund for Technology Based Firms  
Program 33: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 34: Gra nts for Encouraging the Establishment of Headquarters and Regional Headquarters 
with Foreign Investment  
Program 35: Innovative Small and Medium -Sized Enterprise Grants  
Program 36: Product Quality Grant  
Program 37: 2009 Energy -Saving Fund  
Program 38: Grants  for Export Activities  
Program 39: Grants for International Certification  
Program 40 -1: Emission Reduction and Energy -Saving Award (Special Funds for Reduction of 
Pollutant Emission)  
Program 40 -2: Emission Reduction and Energy -Saving Award (Advanced Units within Top 30 
Electricity Consumption Enterprises in the Competition of Energy -Saving contest)  
Program 41: Grant for Market Promotion and Trade Development (Shandong)  
Program 42: Grant - Assistance for Exhibition Booth Fees (Shandong)  
Program 43: Grant - Patent Application Assistance  
Program 44: Grant - State Service Industry Development Fund  
Program 45: Grant - Cleaning -production Qualified Enterprise Reward (Subsidy of Audit Fees for Key 
Enterprises Cleaning Production)  
Program 46: Grant - Provisional Ind ustry Promotion Special Fund  
Program 47: Grant - Financial Subsidies from Wei Hai City Gao Cun Town Government  
Program 48: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 49: Grant - Provincial Foreign Economy and Trade Development Spec ial Fund  
Program 50: Grant - Special Supporting Fund for Commercialization of Technological Innovation and 
Research Findings  
Program 51: Grant - Resources Conservation and Environment Protection Grant (Funds for Pollution 
Sources Monitoring Facilities in 2 011) 
Program 52: Grant - Wendeng Government (Shandong)  
Program 53: Enterprise Technology Centres  
Program 54: Allowance to Pay Loan Interest  
Program 55: Supporting Fund for Non -Refundable Export Tax Loss  
Program 56: International Market Fund for Export Comp anies 
Program 57: International Market Fund for Small and Medium -sized Export Companies  
Program 58: Business Development Overseas Support Fund  
Program 59: Refund from Government for Participating in Trade Fair  
Program 60: Grant - Special Fund for Fostering  Stable Growth of Foreign Trade  
Program 61: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
Program 62: Financial Special Fund for Supporting High and New Technology Industry Development 
Project  
Program 63: Subsi dy for Promoting Energy -Saving Buildings  
Program 64: Subsidy for the Technology Development -- 
Program 65: Awards for the Contributions to Local Economy and Industry Development  
Program 66: Beijing Industrial Development Fund  
Program 67: Grants, Loans, and  Other Incentives for Development of Famous Brands, China Top 
World Brands or other well -known Brands  
Program 68: Shunde Famous Brands  
Program 69: Guangdong Supporting Fund  
Program 70: Zhabei District "Save Energy Reduce Emission Team" Award  G/SCM/N/342/CAN  
 
- 15 - 
 
  Program 71: "Five Points, One Line" Program of Liaoning Province  
Program 72: State Special Fund for Promoting Key Industries and Innovation Technologies  
Program 73: Fund for SME (small and medium size enterprises) Bank -Enterprise Cooperation 
Projects by Guangdong Gove rnments  
Program 74: Special Fund for Significant Science and Technology by Guangdong Governments  
Program 75: Fund for Economic, Scientific and Technology Development by the Government of 
Foshan City  
Program 76: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments  
Program 77: Provincial Loan Discount Special Fund for SMEs by Guangdong Governments  
Program 78: "Large and Excellent" Enterprises Grant  
Program 79: Advanced Science/Technology Enterprise Grant (Advanced Units for Safety Production 
in Fengxian District)  
Program 80: Award for Excellent Enterprise (First Prize within Top 100 Enterprises in Situan Town 
for Year 2012)  
Program 81: Foshan City Government Technology Renovation and Technology Innovation Special 
Fund Grants  
Program  82: Nanhai District Grants to State and Provincial Enterprise Technology Centers and 
Engineering Technology R&D Centers  
Program 83: Supporting Fund for the Projects Used to Resolve the Important Technological Issues 
for Enterprises ' Production and R&D by Liaoning Governments  
Program 84: Technology Innovation Fund for Science & Technology Type SMEs by Liaoning 
Governments  
Program 85: Supporting Fund for the Application Technology Research in the Overseas R&D 
Institution/Branch by Liao ning Governments  
Program 86: Special Supporting Fund and Special Loan Assistance by Chinese Ministry of Science & 
Technology for revitalizing the Northeast old industrial base  
Program 87: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary 
Industries" by Guangdong Governments  
Program 88: Fund for Supporting Strategic Emerging Industries by Guangdong Governments  
Program 89: Medium Size and Small Size Enterprises Development Special Fund  
Program 90: Medium Size and Small Size T rading Enterprises Development Special Fund  
Program 91: Special Fund for Export Credit Insurance by Guangdong Governments  
Program 92: Supporting Fund for Converting the Industry Technology Achievements/Findings by 
Beijing Governments  
Program 93: Special De velopment Fund for Beijing Cultural Innovation Industry  
Program 94: Supporting Fund for Becoming Publicly Listed Company  
Program 95: Supporting Fund for the "Working Capital" Loan Interest  
Program 96: Award for Maintaining the Growth by Beijing Governments  
Program 97: Award by Beijing Technology Trading Encouraging Centre  
Program 98: Award by Shanghai Songjiang Economic Committee  
Program 99: Supporting Fund for the Development from Guangzhou Local Governments  
Program 100: Interest Assistance for Technology Renovation Projects by Liaoning Governments  
Program 101: Interest Assistance for the Application of Information Technology by Liaoning 
Governments  
Program 102: Loan Guarantee Fund for Science & Technology Enterprises by Liaoning Governments  
Program 103: Fu nd for Optimizing Import and Export Structure of Mechanical Electronics and High 
and New Technology Products  
Program 104: Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua River  
Program 105: Repaying Foreign Currency Loan by Refunded VAT  
Program 106: Government Export Subsidy and Product Innovation Subsidy in Shandong Province  
Program 107: Export Assistance Grant  
Program 108: Research & Development (R&D) Assistance Grant  
Program 109: Foreign Trade Promotion Award  
Program 110: Financial Assistance for an Overseas Market Survey  
Program 111: Supporting fund provided to Service Outsourcing Enterprises for the Establishment of 
their Brands and the Acquisition of their International Qualification Accreditations.  
Program 112: Liaoning  High-tech Products & Equipment Exports Interest Assistance  
Program 113: Grant for Developing International Markets for SMEs in Zhejiang  
Program 114: Grant for Developing International Markets and Capital Clearing Fund for SMEs in 
Zhejiang  
Program 115: Exp ort Credit for Insurance Premium in Zhejiang  G/SCM/N/342/CAN  
 
- 16 - 
 
  Program 116: Property Tax Reduction of Urban Land Use for Companies Who Provide Employment 
to People with Disabilities in Zhejiang  
Program 117: Support for the Development of Welfare Enterprises and Promoting th e Employment 
of Persons with Disabilities in Zhuji City  
Program 118: Subsidy for Certification of Clean and Green Production in Zhejiang (Funds for Cleaning 
Production Demonstration Enterprises)  
Program 119: Subsidy for Construction Projects in the Develop mental and Experimental Zone in 
Zhuji City  
Program 120 -1: Policy to Promote Industrial Restructuring and Upgrading, and Enhance the Level 
of Economic Development in Dianko Township (Funds for Fulfill Incentive Policies on Industry for the 
Year 2011)  
Progra m 120 -2: Policy to Promote Industrial Restructuring and Upgrading, and Enhance the Level 
of Economic Development in Dianko Township (Incentives of Circular Economy in 2011)  
Program 121: Funds for Standardizing Industrial Systems in the Nonferrous Metals In dustry  
Program 122: Award for Science and Technology in Shaoxing City  
Program 123: Policy to Accelerate the Development of Modern Logistics Industry in Zhuji City  
Program 124: Grant for Industrial Transformation and Upgrading of Major Science and Technolog y 
Projects in Zhuji City  
Program 125: Funds for Science and Technology Award  
Program 126: Award to Science and Technology Enterprises in Zhuji City  
Program 127: Funds for Science and Technology Award of Zhuji City  
Program 128: Funds for Patent Award  
Program 129: Funds for Key Innovation Team  
Program 130: Special Fund for Fair Trade in Import and Export Zhejiang  
Program 132: Subsidies to Full -time Environmental Monitoring Officer  
Program 133: Grant for Research and Development Centers in the Provincial -level High -Tech 
Enterprises in Zhejiang  
Program 134: Special Financial Fund for Industrial Transformation and Upgrading in Zhejiang (Brand 
Awards)  
Program 135: Award for Outstanding Industrial Products and New Technologies in Zhejiang  
Program 136: Grant f or the Implementation of Quality and Technical Inspection in Zhejiang  
Program 137: Award for Advanced Companies and Individuals in the Recognition of Key Projects and 
Investment in Tonglin City  
Program 138: Grant to Promote and Accelerate the Economic Deve lopment in the Copper Industry 
in Tonglin City  
Program 139: Financial Incentives to Promote Economic Development in Tonglin City  
Program 140: One -Time Financial Support to Hailiang Copper Co., Ltd.  
Program 141 -1: Special Funds for Use in the Open Economy ( Award for Open Economy)  
Program 141 -2: Special Funds for Use in the Open Economy (Reduction/Exemption of Water 
Conservancy Fund)  
Program 142 -1: Grant to Promote Economic Innovation and Enhance Development (Award for 
Refinancing by Rationed Shares)  
Program 142-2: Grant to Promote Economic Innovation and Enhance Development (Incentives of 
Industrial Economic Policies in 2011)  
Program 142 -3: Grant to Promote Economic Innovation and Enhance Development (Funds for Award 
of Innovation Carrier)  
Program 142 -4: Gran t to Promote Economic Innovation and Enhance Development (Funds for Award 
of Talent for the Year 2012)  
Program 143: Funds for Scientific and Technology Project for the Year 2011 in Zhuji City  
Program 144 -1: Grant for Scientific and Technological Projects W hich Passed Appraisal and 
Certification in Zhuji City (Funds for City -Grade Project in 2012)  
Program 144 -2: Grant for Scientific and Technological Projects Which Passed Appraisal and 
Certification in Zhuji City (Funds for Award of Scientific & Technologica l Achievements through 
Identification/Review and Project of National Torch, Spark, Key New Product Program)  
Program 145: Support for the Development of Welfare Enterprises to Promote the Employment of 
Persons with Disabilities in Zhuji City  
Program 146: Pr eferential Tax Policies for Advanced Technology Enterprises with Foreign Investment  
Program 147: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years  
Program 148: Tax Preference Available to Companies that Operate a t a Small Profit.  
Program 149: Preferential Tax Policies for Foreign Invested Export Enterprises  G/SCM/N/342/CAN  
 
- 17 - 
 
  Program 150: Preferential Tax Policies for the Research and Development of FIEs (Tax offsets for 
Research and Development)  
Program 151: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment  
Program 152: Preferential Tax Policies for Domestic Enterprises Purchasin g Domestically Produced 
Equipment for Technology Upgrading Purpose  
Program 153: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 154: VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
Progra m 155: Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 156: Income Tax Credits on Purchases of Domestically Produced Equipment  
Program 157: Preferential Tax Programs for Encouraged Industries or Projects  
Program 158: Exemption fr om City Maintenance and Construction Taxes and Education Fee 
Surcharges for FIEs  
Program 159: Tax Offset for R&D Expenses in Guangdong Province  
Program 160: Accelerated Depreciation on Fixed Assets  
Program 161: Preferential Tax Treatment for the Technology  Development Expenses by Liaoning 
Governments  
Program 162: Accelerated Depreciation on Intangible Assets for Industrial Enterprises in Northeast 
Region  
Program 163: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 164:  Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 165: Reduction, Exemption or Refund of Land Use Fees, Land Rental Rates and Land 
Purchase/Transfer Prices  
Program 166: Deed Tax Exemptions for Land Transferred throug h Merger or Restructuring  
Program 167: Raw Materials Provided by the Government at Less than Fair Market  
Program 168: Utilities Provided by the Government at Less than Fair Market Value  
Program 169: Debt to Equity Swaps  
Program 170: Exemptions for SOEs from Distributing Dividends to the State  
Program 171: Tax Offsets for the Investment in the Acquisition of Special Facilities for Environmental 
Protection, energy and water conservation and work safety.  
Program 172: Preferential Loans From State -Owned Bank s 
APPENDIX 7 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N THERMOELECTRIC COO LERS AND 
WARMERS FROM CHINA  
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in Spec ial 
Economic Zones  
Program 2: Preferential Tax Policies for Foreign Invested Enterprises and Foreign Enterprises which 
have establishments or place in China and are engaged in production or business operations 
purchasing domestically produced equipment  
Program 3: Government Interest Subsidy of Shenzhen Foreign Trade Development Fund  
Program 4: Preferential tax policies for enterprises with foreign investment in border cities; General 
Information  
Program 5: Preferential tax policies for enterprises with fore ign investment established in the coastal 
economic open areas and in the economic and technological development zones  
Program 6: Preferential tax policies for enterprises with foreign investment established in Pudong 
new area of Shanghai  
Program 7: Preferential tax policies for enterprises with foreign investment established in the Three 
Gorges of Yangtze  
Program 8: Preferential tax policies in the western regions  
Program 9: Corporate income tax exemption/reduction  
Program 10: Local income tax exempt ion/reduction  
Program 11: Exemption/reduction of special land tax and land use fee  
Program 12: Tariff and Value -added Tax (VAT) exemptions on imported materials and equipment in 
SEZ and other designated areas  
Program 13: Income tax refund where profits re -invested in Guangdong Province  
Program 14: Preferential costs of services and/or goods provided by government bodies or state 
owned enterprises;  G/SCM/N/342/CAN  
 
- 18 - 
 
  Program 15: Funds for international market development by SMEs  
Program 16: State key technology renovation proj ects 
Program 17: Support fund (grant) provided by the Government of Xuyi County, Jiangsu Province  
Program 18: Government export subsidy and product innovation subsidy  
Program 19: Reimbursement of anti -dumping and/or countervailing legal expenses by the loc al 
governments  
Program 20: Patent subsidy appropriation  
Program 21: Equity infusions/debt -to equity swaps  
Program 22: Loans and interest subsidies provided under the northeast revitalization program  
Program 23: Preferential tax policies for foreign -investe d enterprises  
Program 24: Preferential tax policies for foreign -invested export enterprises  
Program 25: Preferential tax policies for enterprises with foreign investment which are technology -
intensive and knowledge -intensive  
Program 26: Preferential tax po lides for enterprises with foreign investment recognized as high or 
new technology enterprises established in the State high or new technology industrial development 
zones, and for advanced technology enterprises invested in and operated by foreign busines ses 
Program 27: Preferential tax policies for enterprises recognized as high or new technology 
enterprises established in the State high or new technology industrial development zones  
Program 28: Preferential tax policies for enterprises which provide empl oyment for unemployed 
people  
Program 29: Preferential tax policies for the research and development of foreign -invested 
enterprises  
Program 30: Preferential tax policies for domestically invested enterprises (DIEs) purchasing 
domestically produced equipmen t for technology upgrading purposes  
Program 31: Accelerated depreciation on fixed assets in Binhai New Area of Tianjin  
Program 32: Reduced tax rate for productive FIEs scheduled to operate for a period of not less than 
10 years  
Program 33: Income tax refun d for re -investment of FIE profits by foreign investors  
Program 34: Repaying foreign currency loan by returned VAT  
Program 35: VAT and income tax exemption/reduction for enterprises adopting debt -to-equity swaps  
Program 36: Exemption of tariff and import VAT for imported technology and equipment  
Program 37: Reduction in land use fees  
Program 38: Purchase of goods from state -owned enterprises  
APPENDIX 8 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N SILI CON METAL FROM CHINA  
Program 1: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 2: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 3: Exemption/Reduction of Special Land Tax,  Property Tax, Real Estate Tax and Land Use 
Fees in SEZs and Other Designated Areas  
Program 4: Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment in 
SEZs and other Designated Areas  
Program 5: Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
Program 6: Preferential Costs of Services and/or Goods Provided by Government or State -owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 7: VAT exemptions  
Program 8: Export duty exemptions for e xports from zone  
Program 9: Tax exemption for products produced within the zone and eligible for import substitution  
Program 10: Special import substitution treatment for enterprises operating in zone.  
Program 11: Investment Credits and R&D Deductions for preferentially supported and encouraged 
enterprises operating in a zone  
Program 12: Preferential access to loans for enterprises operating in zones  
Program 13: Preferential transfer price for land  
Program 14: Government Export Subsidy and Product Innovatio n Subsidy  
Program 15: Research & Development (R&D) Assistance Grant  
Program 16: Superstar Enterprise Grant  
Program 17: Matching funds for international market development for SMEs  
Program 18: Awards to Enterprises Whose Products Qualify for "Well -Known Tra demarks of China" 
or "Famous Brands of China"  
Program 19: Export Brand Development Fund  G/SCM/N/342/CAN  
 
- 19 - 
 
  Program 20: Provincial Scientific Development Plan Fund  
Program 21: Patent Award of Guangdong Province  
Program 22: Training Program for Rural Surplus Labor Force Transf er Employment  
Program 23: International Market Exploration Fund  
Program 24: National Innovation Fund for Technology Based Firms  
Program 25: Grants for Encouraging the Establishment of Headquarters and Regional Headquarters 
with Foreign Investment  
Program 26: Export Rebate for Mechanic, Electronic, and High -Tech Products  
Program 27: Provincial Government of Guangdong Science and Technology Bureau Project Fund  
Program 28: Energy -Saving Technique Special Fund  
Program 29: Grants for Export Activities  
Program 3 0: SME international market expansion funds to export enterprises in Liaoning (Yingkou) 
Coastal Industrial Base  
Program 31: Grants for "International Top 500 Enterprises" that establish offices in Yingkou  
Program 32: Foreign Trade Development Fund of Old I ndustrial Bases of Northeast China  
Program 33: New Product Award  
Program 34: Capital Increase Award  
Program 35: Emission Reduction and Energy -saving Award  
Program 36: Grant for Market Promotion and Trade Development  
Program 37: Refund of Land Transfer Fee  
Program 38: Subsidy from Water Saving Office  
Program 39: Special Supporting Fund for Commercialization of Technological Innovation and 
Research Findings  
Program 40: Environment Protection Award (Jiangsu)  
Program 41: Enterprise Technology Centers  
Program 42 : Allowance to Pay Loan Interest  
Program 43: Supporting Fund for Non -refundable Export tax loss  
Program 44: International Market fund for Export Companies  
Program 45: International Market Fund for Small and Medium sized export companies  
Program 46: Busines s Development Overseas Support Fund  
Program 47: Refund from Government for Participating in Trade Fair  
Program 48: Reimbursement of Foreign Affairs Services Expenses  
Program 49: Special Fund for Fostering Stable Growth of Foreign Trade  
Program 50: Subsidy for Technology Development  
Program 51: Grants, Loans, and Other Incentives for Development of Famous Brands, China Top 
World Brands or other well -known Brands  
Program 52: "Five Points, One Line" Program of Liaoning Province  
Program 53: State Special Fund for Promoting key Industries and Innovation Technologies  
Program 54: Provincial Fund for Fiscal and Technological Innovation  
Program 55: Supporting Fund for the Development from Guangzhou Local Governments  
Program 56: Loan Guarantee Fund for Science & Tech nology Enterprises by Liaoning Governments  
Program 57: Chinese Government Concessional Loan and Preferential Export Buyer 's Credit  
Program 58: Compensation of Export Credit Insurance Premiums  
Program 59: Compensation of Interest Expenses on Export Credit I nsurance Financing  
Program 60: Compensation of Interest Expenses on Export Financing  
Program 61: Subsidized Loans for Stockpiled production  
Program 62: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less Than 
10 Years  
Program 63 : Tax Preference Available to Companies that Operate at a Small Profit  
Program 64: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 65: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment  
Program 66: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
Program 67: Refund of Housing Tax  
Program 68: Refund of Stamp Tax  
Program 69: Income Tax Refunds for Senior Managers  
Program 70: Exemption from administrative charges and licence fees  
Program 71: Preferential Tax refunds for Merging with Underperforming Local Enterpri ses or 
Investing in Renovation of Enterprises  
Program 72: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  G/SCM/N/342/CAN  
 
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  Program 73: Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 74: Exemption from income tax on foreig n investor 's profits  
Program 75: Local Income Tax Exemption and/or Reduction  
Program 76: Export VAT Refunds  
Program 77: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology 
Enterprises)  
Program 78: Tax Offset for R&D Expenses in G uangdong Province  
Program 79: Preferential Tax Treatment for the Technology Development Expenses by Liaoning 
Governments  
Program 80: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs and 
Equipment  
Program 81: VAT exemptions o n domestically purchased equipment  
Program 82: Utilities Provided by Government at Less than Fair Market Value  
Program 83: Inputs Provided by Government at Less than Fair Market Value  
Program 84: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
Program 85: Fiscal Fund to Alleviate Poverty  
Program 86: Incentives for Environmental Preservation and Recycling  
Program 87: Preferential Tax Policies for Township Enterprises  
Program 88: Specific Employed Persons Programs  
Program 89: Prefe rential Tax Policies for Research and Development of New Products, New 
Technologies and New Crafts  
Program 90: Preferential Tax Policies for Enterprises Transferring Technology  
Program 91: Specific Funds for SMEs  
APPENDIX 9 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAILED AT THE  FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N UNITIZED WALL MODU LES FROM 
CHINA  
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (SEZs) (excluding Shanghai Pudon g Area)  
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in 
the Economic and Technological Development Zones  
Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 4:  Preferential Tax Policies in the Western Regions  
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 7: Exemption/R eduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 8: Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment in 
SEZs and other Designated Areas in Guangdong  
Program 9: Income Tax Refunds where  Profits are Re -invested in SEZs and other Designated Areas  
Program 10: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology 
Enterprises)  
Program 11: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 12: Services or Goods provided by Government or public bodies at the preferential prices 
to enterprises located in SEZs and other designated areas  
Program 13: VAT Exemptions for the Central Region  
Program 14: Tax over -refunds or over -exem ptions for the water, electricity and gas consumed in 
the Export Processing Zone  
Program 15: Custom Duty Exemption and VAT Exemption for machinery, equipment, construction 
materials imported into the Export Processing Zone for the construction of productio n facilities (such 
as factory and warehouse) in the Zone  
Program 16: Custom Duty Exemption and VAT Exemption for machinery, equipment, moulds/dies 
and the corresponding repairing parts imported into the Export Processing Zone and used for the 
production by  Enterprises in the Zone  
Program 17: Custom Duty over -refund or over -exemption and VAT over -refund or over -exemption 
for raw materials, parts, packaging materials and consumable materials imported into the Export 
Processing Zone and used for the production  of exported goods in the Zone  
Program 18: Export Duty Refund or Exemption for the exported goods produced in the Export 
Processing Zone and exported from the Zone  G/SCM/N/342/CAN  
 
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  Program 19: VAT Refunds or Exemptions for the Domestically Purchased Machinery, Equipment and 
Construction Materials Used for the Production of Exported Goods and the Construction of Production 
Facilities in the Export Processing Zone  
Program 20: Interest Assistance provided by Shenyang Economic & Technological Development Area 
administration t hrough the Enterprise Development Fund  
Program 21: Freight Assistance provided by Shenyang Economic & Technological Development Area 
administration for the exported products  
Program 22: Financial assistance provided by Shenyang Economic & Technological Dev elopment 
Area administration for the construction or the rental of manufacturing premises  
Program 23: Special Industry Supporting Fund provided by Shenyang Tiexi District Government to 
the High Technology Enterprises located in Shenyang Tiexi modern Constr uction industry Area  
Program 24: Supporting Fund provided by Shenyang Economic & Technological Development Area 
administration to the enterprises to encourage the acquisition of foreign Science & Technology type 
enterprises and the employment of foreign Sc ience & Technology development experts  
Program 25: Exemptions of administration fees by Zengcheng Municipal Government for Private (Min 
Ying) Enterprises located in the industrial parks approved by municipal level Governments or above  
Program 26: Exemption  of service fees and administrative fees by Shenyang Economic & 
Technological Development Area administration  
Program 27: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  
Program 28: Export Seller 's Credit for High - and New -Technology Products by China EXIM Bank  
Program 29: Preferential Loan for the National/Provincial key Science & Technology Industrialization 
Projects, High Technology Industrialization Projects, Science & Technology Achievements 
Commercialization Projects, Modern Equipment Manufacturing Industry and key Information 
Technology Industrialization Projects by Liaoning Governments  
Program 30: Innovation Fund for Medium and Small Business  
Program 31: Special fund for developing trade through science and technology  of Guangdong 
Province  
Program 32: Special Funds for Foreign Economic and Technical Cooperation  
Program 33: Innovative Experimental Enterprise Grant  
Program 34: Superstar Enterprise Grant  
Program 35: Awards to Enterprises whose Products Qualify for "Well -Known Trademarks of China" 
or "Famous Brands of China"  
Program 36: Export Brand Development Fund  
Program 37: Provincial Scientific Development Plan Fund  
Program 38: Technical Renovation Loan Interest Discount Fund  
Program 39: National Innovation Fund for Te chnology Based Firms  
Program 40: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 41: Grants for Encouraging the Establishment of Headquarters and Regional Headquarters 
with Foreign Investment  
Program 42: Innovative Small and Medium -Sized Enterprise Grants  
Program 43: Product Quality Grant  
Program 44: 2009 Energy -Saving Fund  
Program 45: Grants for Export Activities  
Program 46: Grants for International Certification  
Program 47: Emission Reduction and Energy -Saving Award  
Program 48: Grant - Patent Application Assistance  
Program 49: Grant - State Service Industry Development Fund  
Program 50: Grant - Provisional Industry Promotion Special Fund  
Program 51: Grant - Jiangsu Province Finance Supporting Fund  
Program 52: Grant - Water Pollution Cont rol Special Fund for Taihu Lake  
Program 53: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 54: Grant - Special Supporting Fund for Commercialization of Technological Innovation and 
Research Findings  
Program 55: Grant - Resour ces Conservation and Environment Protection Grant  
Program 56: Environment Protection Award (Jiangsu)  
Program 57: Enterprise Technology Centers  
Program 58: International Market Fund for Small and Medium Sized Export Companies  
Program 59: Business Developmen t Overseas Support Fund  
Program 60: Refund from Government for Participating in Trade Fair  
Program 61: Grant - Special Fund for Fostering Stable Growth of Foreign Trade  
Program 62: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the L ocal 
Governments  G/SCM/N/342/CAN  
 
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  Program 63: Financial Special Fund for Supporting High and New Technology Industry Development 
Project  
Program 64: Subsidy for Promoting Energy -Saving Buildings  
Program 65: Special Fund for the Key Projects in the Cultural Innovation Indus try by ShunyiDistrict 
Local Government  
Program 66: Special Fund for the Technology Innovation by Niu Lan Shan Township Local 
Government  
Program 67: Subsidy for the Technology Development  
Program 68: Awards for the Contributions to Local Economy and Industr y Development  
Program 69: Beijing Industrial Development Fund  
Program 70: Grants, Loans, and Other Incentives for Development of Famous Brands, China Top 
World Brands or other well -known Brands  
Program 71: Shunde Famous Brands  
Program 72: Guangdong Support ing Fund  
Program 73: "Five Points, One Line" Program of Liaoning Province  
Program 74: State Special Fund for Promoting Key Industries and Innovation Technologies  
Program 75: Fund for SME (small and medium size enterprises) Bank -Enterprise Cooperation 
Projects by Guangdong Governments  
Program 76: Special Fund for Significant Science and Technology by Guangdong Governments  
Program 77: Fund for Economic, Scientific and Technology Development by the Government of 
Foshan City  
Program 78: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments  
Program 79: Provincial Loan Discount Special Fund for SMEs by Guangdong Governments  
Program 80: "Large and Excellent" Enterprises Grant  
Program 81: Advanced Science/Technology Enterprise Grant  
Program 82: Award for Excellent Enterprise  
Program 83: Foshan City Government Technology Renovation and Technology Innovation Special 
Fund Grants  
Program 84: Nanhai District Grants to State and Provincial Enterprise Technology Centers and 
Engineering Technol ogy R&D Centers  
Program 85: Supporting Fund for the Projects Used to Resolve the Important Technological Issues 
for Enterprises ' Production and R&D by Liaoning Governments  
Program 86: Technology Innovation Fund for Science & Technology Type SMEs by Liaonin g 
Governments  
Program 87: Supporting Fund for the Application Technology Research in the Overseas R&D 
Institution/Branch by Liaoning Governments  
Program 88: Special Supporting Fund and Special Loan Assistance by Chinese Ministry of Science & 
Technology for  revitalizing the Northeast old industrial base  
Program 89: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary 
Industries" by Guangdong Governments  
Program 90: Fund for Supporting Strategic Emerging Industries by Guangdong Governments  
Program 91: Medium Size and Small Size Enterprises Development Special Fund  
Program 92: Medium Size and Small Size Trading Enterprises Development Special Fund  
Program 93: Special Fund for Export Credit Insurance by Guangdong Governments  
Progra m 94: Industrial Development Supporting Fund to Key Projects by Shunyi District Local 
Governments  
Program 95: Supporting Fund for Converting the Industry Technology Achievements/Findings by 
Beijing Governments  
Program 96: Special Development Fund for Beiji ng Cultural Innovation Industry  
Program 97: Supporting Fund for Becoming Publicly Listed Company  
Program 98: Supporting Fund for Constructing Energy -Saving Projects by Niu Lan Shan Township 
Local Governments  
Program 99: Supporting Fund for the "Working Cap ital" Loan Interest  
Program 100: Supporting Fund for "Information -Technology Application" Demonstration Enterprises 
by Niu Lan Shan Township Local Governments  
Program 101: Supporting Fund for the Lab by Niu Lan Shan Township Local Governments  
Program 102: Brand Development Fund by Shunyi District Local Governments  
Program 103: Supporting Fund to Encourage Outwards Development by Niu Lan Shan Township 
Local Governments  
Program 104: Supporting Fund for the Investments on Key Projects by Niu Lan Shan Township Local 
Governments  
Program 105: Award by Niu Lan Shan Township Local Governments  G/SCM/N/342/CAN  
 
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  Program 106: Supporting Fund for the Research of the Key Fire -proofing and Sound -proofing 
Technology for Curtain Wall by Beijing Governments  
Program 107: Loan Subsidy for the Curtain Wall Technology Renovation Projects by Beijing 
Governments  
Program 108: Award for Maintaining the Growth by Beijing Governments  
Program 109: Award by Beijing Technology Trading Encouraging Centre  
Program 110: Award by Shunyi District Science and Te chnology Committee  
Program 111: Supporting Fund for the New Energy -Saving Curtain Wall Technology Renovation 
Project by Shanghai Songjiang Economic Committee  
Program 112: Award by Shanghai Songjiang Economic Committee  
Program 113: Supporting Fund for Scien ce and Technology Expenses by Zengcheng Local 
Governments  
Program 114: Supporting Fund for the Development from Guangzhou Local Governments  
Program 115: Interest Assistance for Technology Renovation Projects by Liaoning Governments  
Program 116: Interest As sistance for the Application of Information Technology by Liaoning 
Governments  
Program 117: Loan Guarantee Fund for Science & Technology Enterprises by Liaoning Governments  
Program 118: Fund for Optimizing Import and Export Structure of Mechanical Electron ics and High 
and New Technology Products  
Program 119: Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua River  
Program 120: Government Export Subsidy and Product Innovation Subsidy in Shandong province  
Program 121: Export Assi stance Grant  
Program 122: Research & Development (R&D) Assistance Grant  
Program 123: Industrial Development Special Fund provided by Shenyang Municipal Government  
Program 124: Technological Innovation Special Fund provided by Shenyang Municipal Government  
Program 125: City Construction Special Fund provided by Shenyang Municipal Government  
Program 126: Foreign Economic and Trading Special Fund provided by Shenyang Municipal 
Government  
Program 127: Service Industry Guiding Fund provided by Shenyang Municipal  Government  
Program 128: Emerging Industry Special Fund provided by Shenyang Municipal Government  
Program 129: Grants provided by Shenyang Municipal Government to National Key Projects, National 
Key Labs and National Research & Development Centers  
Program 130: Supporting Fund provided by Shenyang Municipal Government for the acquisitions of 
the Foreign/Overseas Technology -Type Enterprises  
Program 131: Grants by Shenyang Municipal Government to Municipal -level High and New 
Technology Enterprises for Promotin g the Advancement of Technology  
Program 132: Grants by Shenyang Municipal Government to New Accredited National -level 
Engineering Research Centers, Engineering Labs, Key Labs, Engineering Technology Centers and 
Enterprise Technology Centers  
Program 133: Gr ants/Awards by Shenyang Municipal Government for Promoting the Technology 
Reformation  
Program 134: Grants by Shenyang Municipal Government for Encouraging the Manufacturing and 
the Usage/Application of Domestically Produced First of its Kind Set of Equipment.  
Program 135: Subsidy provided by Shenyang Municipal Government to Service Outsourcing 
Enterprises with Advanced Technology  
Program 136: Supporting fund provided to Service Outsourcing Enterprises for the Establishment of 
their Brands and the Acq uisition of their International Qualification Accreditations  
Program 137: Supporting funds provided by Shenyang Municipal Government to stimulate the Export 
Growth  
Program 138: Subsidy Fund provided by Shenyang Municipal Government to Offset the Export Cre dit 
Insurance Fees  
Program 139: Subsidy Fund provided by Shenyang Municipal Government to Offset the Registration 
Fees and Accreditation Fees for International or Overseas Trade Marks  
Program 140: Grants provided to the Enterprises for their Interim/Proced ural Progress toward 
becoming Publicly Listed Companies by Shenyang Municipal Government  
Program 141: Supporting Fund provided by Shenyang Municipal Government to the Enterprises to 
Maintain the Employment Level  
Program 142: Supporting Fund and Interest As sistance provided by Zengcheng Municipal 
Government to the Research and Development Projects accredited at Guangzhou Municipal Level, 
Guangdong Provincial Level and National level  
Program 143: Supporting Funds provided by Zengcheng Municipal Government to the Research and 
Development Institutions Accredited as "National Engineering Research and Development Center", G/SCM/N/342/CAN  
 
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  "National Enterprise Technology Center", "National Key Lab" or "Provincial Research and 
Development Institution"  
Program 144: Grants and Assista nce provided by Zengcheng Municipal Government to Enterprises 
whose Products are Accredited as "Provincial Famous Trademark", "Guangzhou Famous Trademark" 
or who are accredited as "Zengcheng Regional Brand"  
Program 145: Grants provided by Zengcheng Municip al Government to Enterprises to Encourage 
their Business Cooperation/Coordination  
Program 146: Grants provided to Enterprises to encourage their Technology Renovations by 
Zengcheng Municipal Government  
Program 147: "Going Out" Supporting Funds provided by Zengcheng Municipal Government  
Program 148: Awards provided by Zengcheng Municipal Government to Publicly Listed enterprises 
that successfully Refinance through Capital Markets and Invest some or all of those Funds to the  
Projects located in Zengcheng City  Program 149: Supporting Funds provided by Zengcheng Municipal 
Government to Private (MinYing) Industrial Enterprises who have the annual sales revenue more 
than 500M Chinese Yuan and the annual payable/paid tax amount more than 10M Chinese Yuan and 
follow  the directions of industry structure adjustments prescribed by National, Provincial and 
Municipal Governments  
Program 150: Awards provided by Zengcheng Municipal Government to Private (Min Ying) High & 
New Technology Enterprises who are accredited by Guan gzhou Municipal Governments and have the 
large scale of investments, have the advanced and competitive Science & Technology products and 
have the significant amounts of profits and paid/payable taxes  
Program 151: Awards provided by Zengcheng Municipal Gove rnment to Private (Min Ying) 
Enterprises for their new researched and developed products that are accredited at the national level 
or provincial level  
Program 152: Grant provided by Zengcheng Municipal Government to Private (Min Ying) Enterprises 
for their  patents that are accredited as "National Patent Gold Award" or "National Superior/Excellent 
Patent Award"  
Program 153: Grant provided by Zengcheng Municipal Government to Private (Min Ying) Enterprises 
for their successful acquisition of national certific ations  
Program 154: Award provided by Zengcheng Municipal Government to Private (Min Ying) Enterprises 
who are accredited as "Demonstration Enterprises for Clean Production" by the Governments at 
Guangzhou municipal level or above  
Program 155: Supporting F unds provided by Zengcheng Municipal Government to Private  
(MinYing) Enterprises to encourage them to develop the domestic market and the international 
market  
Program 156: Liaoning High -Tech Products & Equipment Exports Interest Assistance  
Program 157: Pre ferential tax policies for advanced technology enterprises with foreign investment  
Program 158: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years  
Program 159: Tax Preference Available to Companies that Operate at  a Small Profit  
Program 160: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 161: Preferential Tax Policies for the Research and Development of FIEs  
Program 162: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment  
Program 163: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology  Upgrading Purpose  
Program 164: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 165: VAT and Income Tax Exemption/Reduction for Enterprises Adopting  
Program 166: Corporate Income Tax Reduction for New High -Technology Enterpr ises 
Program 167: Income Tax Credits on Purchases of Domestically Produced Equipment  
Program 168: Preferential Tax Programs for Encouraged Industries or Projects  
Program 169: Exemption from City Maintenance and Construction Taxes and Education Fee 
Surcharg es for FIEs  
Program 171: Accelerated Depreciation on Fixed Assets  
Program 172: Preferential Tax Treatment for the Technology Development Expenses by Liaoning 
Governments  
Program 173: Accelerated Depreciation on Intangible Assets for Industrial Enterprises in Northeast 
Region  
Program 174: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 175: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  G/SCM/N/342/CAN  
 
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  Program 176: Reduction, Exemption or Refund of Lan d Use Fees, Land Rental Rates and Land 
Purchase/Transfer Prices  
Program 177: Raw Materials Provided by the Government at Less than Fair Market Value  
Program 178: Utilities Provided by the Government at Less than Fair Market Value  
Program 179: Debt to Equit y Swaps  
Program 180: Subsidy Pass -Through from the Purchase of Aluminum Extrusions  
APPENDIX 10 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N SEAMLESS CASING FR OM CHINA  
Program 1: Preferential tax polic ies for enterprises with foreign investment established in the coastal 
economic open areas and in the economic and technological development zones  
Program 2: Preferential tax policies for foreign invested enterpr18es 66  
Program 3: Local income tax exemptio n and/or reduction  
Program 4: Grant for key enterprises in equipment manufacturing industry of Zhongshan  
Program 5: Export assistance grant  
Program 6: Research & Development (R&D) assistance grant of Wuxing district  
Program 7: Innovative experimental ente rprise grant  
Program 8: Superstar enterprise grant  
Program 9: Hot -rolled steel provided by government at less than fair market value  
Program 18: The state key technology renovation projects  
Program 19: Reimbursement of anti -dumping and/or countervailing legal expenses by the local 
governments  
Program 20: Dept -to-equity swaps  
Program 21: Preferential loans provided under the northeast revitalization program  
Program 22: Preferential tax policies for foreign invested export enterprises  
Program 23: Preferent ial tax policies for enterprises with foreign investment which are technology 
intensive and knowledge intensive  
Program 24: Preferential tax policies for research and development by FIEs  
Program 25: Preferential tax policies for FIEs and foreign enterpri ses which have establishments or 
places in china and are engaged in production or business operations purchasing domestically 
produced equipments  
Program 26: Preferential tax policies for domestic enterprises purchasing domestically produced 
equipments for  technology upgrading purpose  
Program 27: Income tax refund for re -investment of fie profits  
Program 28: Vat and income tax exemption/reduction for enterprises adopting debt -to-equity swaps  
Program 29: Exemption of tariff and import vat for imported technologies and equipment 107  
Program 30: Relief from duties and taxes on imported materials and other manufacturing inputs  
Program 31: Reduction in land use fees  
APPENDIX 11 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAIN  SEAMLESS CASING FRO M CHINA  
Program 1: Corporate Income Tax Exemption And/Or Reduction In Special Economic Zones (SEZs) 
And Other Designated Areas  
Program 2: Local Income Tax Exemption And/Or Reduction In SEZs And Other Designated Area s  
Program 3: The State Key Technology Renovation Projects  
Program 4: Preferential Tax Policies for Research and Development  
Program 5: Preferential Tax Policies For Domestic Enterprises Purchasing Domestically Produced 
Equipment For Technology Upgrading  Purpose  
Program 6: Exemption Of Tariff And Import VAT For Imported Technologies And Equipment  
Program 7: Accelerated Depreciation On Fixed Assets In Binhai New Area Of Tianjin  
Program 8: Supportive Fund (Grant) Provided By The Government Of Xuyi County,  Jingsu Province  
Program 9: Repaying Foreign Currency Loan by Returned VAT  
Program 10: Debt -to-Equity Swap  
Program 11: Preferential Tax Policies For Enterprises With Foreign Investment  
Established In Sezs (Excluding Shanghai Pudong Area)  
Program 12a): Preferential Tax Policies For Enterprises With Foreign Investment Established In The 
Coastal Economic Open Areas  G/SCM/N/342/CAN  
 
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  Program 12b): Preferential Tax Policies For Enterprises With Foreign InvestmentEstablished In The 
Economic And Technological Dev elopment Zones  
Program 13: Preferential Tax Policies For Enterprises With Foreign Investment Established In The 
Pudong Area Of Shanghai  
Program 14: Preferential Tax Policies In The Western Regions  
Program 15: Tariff And Value -Added Tax (VAT) Exemptions On Imported Materials And Equipment 
In SEZ And Other Designated Areas  
Program 16: Income Tax Refund Where Profits Re -Invested In SEZ And Other Designated Areas  
Program 17: VAT And Income Tax Exemption /Reduction For Enterprises Adopting Debt -To-Equity 
Swaps  
Program 18: Reduced Tax Rate For Productive Foreign -Invested Enterprises (Fies) Scheduled To 
Operate For A Period Not Less Than 10 years  
Program 19: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 20: Preferential Tax Polic ies For Enterprises With Foreign Investment Which Are Technology 
Intensive And Knowledge Intensive  
Program 21: Preferential Tax Policies For FIEs And Foreign Enterprises Which Have Establishments 
Or Places In China And Are Engaged In Production Or Busines s Operations Purchasing Domestically 
Produced Equipment  
Program 22: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 23: Reduction in Land Use Fees  
Program 24: Exemption Reduction Of Special Land Tax And Land Use Fee In SEZ s And Other 
Designated Areas  
Program 25: Preferential Costs Of Services And Goods Provided By Government Bodies Or SIEs in 
SEZs and Other Designated Areas  
Program 26: Loans And Interest Subsidies Provided Under The Northeast Revitalization Program  
Progr am 27: Reimbursement Of Anti -Dumping And/Or Countervailing Legal Expenses By The Local 
Governments  
Program 28: Preferential Loans  
Program 29: Relief From Duties And Taxes On Imported Material And Other Manufacturing Inputs  
Program 30: Purchase Of Goods From State -Owned Enterprises  
Program 31: Government Export Subsidy And Product Innovation Subsidy  
APPENDIX 12 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N STEEL PILING PIPE FROM CHINA  
Program 1: Pref erential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in 
the Economic and  Technological Development Zones  
Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 4: Preferential Tax Policies in the Western Regions  
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and ot her Designated Areas  
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 8: Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment in 
SEZs and other Designated Areas  
Program 9: Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
Program 10: Preferential Costs of Services and/or Goods Provided by Government  or State -owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 11: VAT Exemptions for the Central Region  
Program 12: Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development 
Area  
Program 13: The State Key Technology Renovation Projects  
Program 14: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
Program 15: Repaying Foreign Currency Loan by Returned VAT  
Program 16: Government Export Subsidy and Product Innovation Subsidy  
Program 17: Export Assistance Grant  
Program 18: Research & Development (R&D) Assistance Grant  
Program 19: Innovative Experimental Enterprise Grant  G/SCM/N/342/CAN  
 
- 27 - 
 
  Program 20: Superstar Enterprise Grant  
Program 21: Awards to Enterprises Whose Products Qualify for "Well -Known T rademarks of China" 
or "Famous Brands of China"  
Program 22: Export Brand Development Fund  
Program 23: Provincial Scientific Development Plan Fund  
Program 24: Technical Renovation Loan Interest Discount Fund  
Program 25: Venture Investment Fund of Hi -Tech In dustry  
Program 26: National Innovation Fund for Technology Based Firms  
Program 27: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 28: Grants for Encouraging the Establishment of Headquarters and Regional Headquarters 
with Foreign Inves tment  
Program 29: Innovative Small and Medium -Sized Enterprise Grants  
Program 30: Product Quality Grant  
Program 31: 2009 Energy -saving Fund  
Program 32: Energy -Saving Technique Special Fund  
Program 33: Grants to Privately -Owned Export Enterprises  
Program 34 : Grants for Export Activities  
Program 35: Grants for International Certification  
Program 36: Emission Reduction and Energy -saving Award  
Program 37: Grant for Market Promotion and Trade Development  
Program 38: Refund of Land Transfer Fee  
Program 39: Grant  - Assistance for Exhibition Booth Fees  
Program 40: Grant - Patent Application Assistance  
Program 41: Grant - State Service Industry Development Fund  
Program 42: Grant - Changzhou Five Major Industries Development Special Fund  
Program 43: Grant - Ecologica l Garden Enterprise Reward  
Program 44: Grant - Municipal Construction Reward  
Program 45: Grant - Cleaning -production Qualified Enterprise Reward  
Program 46: Grant - Provisional Industry Promotion Special Fund  
Program 47: Grant - Jiangsu Province Finance Su pporting Fund  
Program 48: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 49: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 50: Grant - Subsidy from Water Saving Office  
Program 51: Grant - Insurance Expen se Compensation  
Program 52: Grant - Industrial Science and Technology Breakthrough Special Fund  
Program 53 - Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  
Program 54: Grant - Changzhou City Key Supp orting Industry Upgrading Special Fund  
Program 55: Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009  
Program 56: Grant - Financial Subsidies from Wei Hai City Gao Cun Town Government  
Program 57: Grant - Policy on Value -added Tax for  Recyclable Resources  
Program 58: Grant - Large Taxpayer Award  
Program 59: Grant - Resources Conservation and Environment Protection Grant  
Program 60: Grant - Wendeng Government (Shandong)  
Program 61: Jiangdu City Industrial Economy Performance Award (Jian gsu) 
Program 62: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  
Program 63: Changzhou Technology Plan (Jiangsu)  
Program 64: Supportive Fund Provided by the Government of Xuyi County, Jiangsu  
Program 65: Enterprise Innovation Award of Qishuyan District (Jiangsu)  
Program 66: Environment Protection Award (Jiangsu)  
Program 67: Enterprise Technology Centers (e.g. Tianjin City and Jinnan District)  
Program 68: Liaoning High -Tech Products & Equipment Export Interest Assistance  
Program 69: Five  Points, One Line Strategy in Liaoning Province  
Program 70: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin  
Program 71: Allowance to Pay Loan Interest (Zhongshan City, Guangdong)  
Program 72: Supporting Fund for Non -refundable Export Tax Loss on Mechanical & Electrical Product 
and High -tech Product (Jiangmen City)  
Program 73: International Market Fund for Export Companies (Jiangmen City)  
Program 74: International Market Fund for Small - and Medium -sized Export Companies  
Program 75: Busi ness Development Overseas Support Fund (Foshan)  
Program 76: Refund from Government for Participating in Trade Fair (Foshan)  G/SCM/N/342/CAN  
 
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  Program 77: Interim Measures of Fund Management of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongsh an) 
Program 78: Reimbursement of Foreign Affairs Services Expenses (Foshan)  
Program 79: Award for Advanced Enterprises  
Program 80: Debt -to-Equity Swaps  
Program 81: Exemptions for SOEs from Distributing Dividends to the State  
Program 82: Loans and Intere st Subsidies provided under the Northeast Revitalization Program  
Program 83: Loan From Local Finance Bureau  
Program 84: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less Than 
10 Years  
Program 85: Preferential Tax Policies for  Foreign Invested Export Enterprises  
Program 86: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 87: Preferential Tax Policies for the Research and Development of FIEs  
Program 88: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment  
Program 89: Preferential Tax Policies for Domestic Enterprises Purchasing Domestic ally Produced 
Equipment for Technology Upgrading Purpose  
Program 90: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 91: VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
Program 92: Corpor ate Income Tax Reduction for New High -Technology Enterprises  
Program 93: Pre -tax Deduction of Enterprise R&D Expenses for Enterprises in the New and High 
Technology Fields  
Program 94: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 95: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 96: Reduction in Land Use Fees, Land RentaI Rates, and Land Purchase Prices  
Program 97: Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
Program 98: Input Materials Provided by Government at Less than Fair Market Value  
Program 99: Utilities Provided by Government at Less than Fair Market Value  
Program 100: Acquisition of Government Assets at Less than Fair Market Value  
APPENDIX 13 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N CARBON STEEL WELDE D PIPE FROM 
INDIA  
Program 1: Duty -free imports of capital goods and raw materials, components, consumables, 
intermediates, spare  parts and packing material  
Program 2: Income tax exemption for SEZ units under Section 10AA of the Income Tax Act  
Program 3: Exemption from minimum alternate tax under Section 115JB of the Income Tax Act  
Program 4: Exemption from central sales tax on purc hases of capital goods and raw materials, 
components, consumables, intermediates, spare parts and packing material  
Program 5: Exemption from service tax including education cesses  
Program 6: Discounted electricity rates for SEZ units  
Program 7: Discounted land fees and leases for SEZ units  
Program 8: Duty -free importation of capital goods and other materials  
Program 9: Reimbursement of central sales tax (CST) on goods manufactured in India  
Program 10: Exemption from central excise duty on goods procured fro m Domestic Tariff Area (DTA) 
and on goods manufactured in India  
Program 11: Duty drawback on fuel procured from domestic oil companies  
Program 12: Credit for paid service tax  
Program 13: Exemption from income tax as per Section 10A and 10B of the Income Ta x Act 
Program 14: Assistance to states for developing export infrastructure and allied activities  
Program 15: Market access initiative  
Program 16: Market development assistance  
Program 17: Meeting expenses for statutory compliances in buyer country for tra de related matters  
Program 18: Towns of export excellence  
Program 19: Brand promotion and quality  
Program 20: Test houses  
Program 21: Export and trading houses  G/SCM/N/342/CAN  
 
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  Program 22: Focus market scheme  
Program 23: Focus product scheme  
Program 24: Research & development financial assistance  
Program 25: Pre -shipment, post -shipment and other preferential financing  
Program 26: Export promotion capital goods (EPCG) scheme  
Program 27: Advance authorisation scheme  
Program 28: Duty -free import authorisation (DFIA) sc heme  
Program 29: Duty entitlement pass book (DEPB) scheme  
Program 33: Exemption from electricity duty  
Program 34: Refund of Octroi duty or entry tax (in lieu of Octroi)  
Program 35: Special incentives for mega projects  
Program 36: Exemption from sales tax a nd other levies  
 
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