G/SCM/N/386/CAN  
22 April 2022 
(22-3223) Page: 1/23 
Committee on Subsidies and  Countervailing Measures  Original:  English  
 
  
SEMI -ANNUAL REPORT UNDER ARTICLE 25.11  
OF THE AGREEMENT  
CANADA  
Reproduced herewith is the semi -annual report for the period 1 July -31 December 2021 from 
Canada . 
 
   
  G/SCM/N/386/CAN  
- 2 - 
 
Reporting Member : CANADA1 
SEMI -ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JULY-31 DECEMBER 2021 
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  Upholstered domestic 
seating  (*) 
HS 9401.40, ex -9401.61, 
ex-9401.71  
UDS 2020 IN/CN  21.12.2020  
S: 01.06.2019 -
30.11.2020  
I: N/A  05.05.2021  
0.00-89.54%  
"All others" rate: 
89.54%  02.09.2021  
0.00-81.1%  
"All others" 
rate: 15.9%  - - - - - See appendix 1  
 Container chassis  
HS ex -8706.00, ex -8716.39, 
8716.40, ex -8716.80, 
ex-8716.90  
CC 2021 IN/CN  10.06.2021  
S: 01.05.2020 -
30.04.2021  
I: N/A  21.10.2021  
7.1%  
"All others" rate: 
20.2%  - - - - - - See appendix 2  
India Grinding media5 
HS 7325.91  
GM 2020 IN/IN  17.12.2020  
S: 01.10.2019 -
30.09.2020  
I: N/A  30.04.20216 
6.8%  
"All others" rate:  
35.2%  27.08.2021  
6.3%  
"All others" 
rate: 34.5%  - - - - - See appendix 3  
 
1 Documents can be found at: http://www.cbsa -asfc.gc.ca/sima -lmsi/menu -eng.html  or https://decisions.citt -tcce.gc.ca/citt -tcce/a/en/nav_date.do . 
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 system was updated recently, some cases are presented under the old system and some under the new,  depending on when they were initiated.  
5 Please note that this product description was reported as "Certain grinding media" in documents G/ADP/N/371/CAN and G/ADP/N/3 79/CAN. Please consider this product 
description as the correct one.  
6 Please note that this date was incorrectly reported in document G/ADP/N/379/CAN . Please consider this date as the correct one.    
  G/SCM/N/386/CAN  
- 3 - 
 
1 2 3 4 5 6 7 8 9 10 11 
Viet Nam  Upholstered domestic 
seating  (*) 
HS 9401.40, 9401.61, 9401.71  
UDS 2020 IN/VN  21.12.2020  
S: 01.06.2019 - 
30.11.2020  
I: N/A  05.05.2021  
0.00%  
"All others" rate:  
11.73%  02.09.2021  
0.00-3.7%  
"All others"  
rate: 5.5%  - - - - - See appendix 4 
    
  G/SCM/N/386/CAN  
- 4 - 
 
Reviews/Other subsequent proceeding s 
Country or 
customs 
territory  Product  Initiation  Preliminary 
results/  
determination  Final results  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 product3; 
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 
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 steel grating  
HS 7308.90  
CV/126/CN  29.03.2021  
(SNR)  
S: N/A  
I: N/A  - - - - - - - See Appendix 5  
Certain carbon and alloy steel line 
pipe 
HS ex -7304.19, ex -7305.11, 
ex-7305.12, ex -7305.19, 7306.19  
CV/142/CN  05.03.2021  
(SNR)  
S: N/A  
I: N/A  - - - - - - - See Appendix 6  
Certain large diameter carbon and 
alloy steel line pipe  
HS 7305.11, 7305.12, 7305.19,  
CV/143/CN  27.09.2021  
(SNR)  
S: N/A  
I: N/A  - - - - - - - See appendix 7  
Certain copper pipe fittings  
HS 7412.10, 7412.20  
CV/118/CN  08.11.2021  
(SNR)  
S: N/A  
I: N/A  - - - - - - - See appendix 8  
 Decorative and other non ‑structural 
plywood  
HS 4412.10, 4412.31, 4412.33, 
4412.34, 4412.39, 4412.94, 
4412.99  
DONP 2020 IN/CN  Domestic 
Judicial Review  
(Note 3)  - - - - Appeal filed:  
19.02.20217 - - N/A 
European 
Union  Certain refined sugar8 
HS 1701.91, 1701.99, ex -1702.90  
CV/87/EU  02.10.2020  
(SNR)  
S: 01.01.2017 -
31.03.2020  
I: 01.01.2018 -
31.12.2020  - - - - - - - Export refunds  
Compensation 
system for 
storage costs  
UK refining aid - 
 
7 Canadian Hardwood Plywood and Veneer Association et al. v Agc et al. Federal Court of Appeal file no.  A-52-21 
8 European Unio n (28 member States).    
  G/SCM/N/386/CAN  
- 5 - 
 
1 2 3 4 5 6 7 8 9 10 11 
India Certain hot -rolled steel sheet 
(previously hot -rolled carbon steel 
sheet)  
7208.25, 7208.26, 7208.27, 
7208.36, 7208.37, 7208.38, 
7208.39, 7208.53, 7208.54, 
7208.90, 7211.13, ex -7211.14, 
7211.19, 7225.30, 7225.40, 
7225.99, 7226.20, 7226.90, 
7226.91  
CV/94/IN  09.07.2021  
(SNR)  
S: N/A  
I: N/A  - - - - - - - See appendix 9  
Codes and notations  
CF - Information not provided for reasons of confidentiality   INR - Interim review CITT  
N/A - Not available   ACI - Anti-circumvention investigation  
LDR - Lesser duty    EXP - Measure expired without review  
ADR - Administrative review (see below)   P - Publication date  
SNR - Expiry (sunset) review   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).  
Definitive Duties  (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 in jury; or the date of the 
conclusion of a review of the amount of subsidy in cases where there is an e xisting Canadian 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 Canadia n 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 and did not threaten to 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 the 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 re scind the original finding or order, 
usually on the date of that the order or finding would have 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 i n the circumstances that led to the measure, or where there are sufficient facts that, although in existence, were not put in to evidence during the previous review or 
investigation and were not discoverable by the exercise of reasonable diligence at that t ime. 
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 not 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 in column  5. If this column is empty, the ADR has 
not been completed during the report ing period.  
Anti-circumvention investigation : (ACI): An investigation to determine whether circumvention of an existing countervailing measure is occurring . These investigations determine 
whether an existing measure in force will be extended to the goods . Individual amounts of subsidy are not calculated 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 completed during the reporting period.    
  G/SCM/N/386/CAN  
- 6 - 
 
NOTES  
Note 1  - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy inv estigation.  
Note 2  - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ratio  of subsidized imports to total imports for 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.  
Note 4  - Applications regarding questions of law can be made to the Supreme Court of Canada although the Supreme Court of Canada must grant leave in order for the case to be 
heard . This is the final court of appeal.  
 G/SCM/N/386/CAN  
- 7 - 
  ANNEXES  
DEFINITIVE COUNTERVAILING MEASURES IN FORCE  
AS OF 31 DECEMBER 2021 (NOTE 5) 
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  07.01.2005 
C.Gaz.2005.I.139.04  06.01.2010  
C.Gaz.2010.I.144.03  
05.01.2015  
C.Gaz.2015.I.149.03  
02.09.2020  
C.Gaz.2020.I.154.37  
 Certain copper pipe fittings  
CV/118/CN  Duties  19.02.2007  
C.Gaz.2007.I.141.09  17.02.2012  
C.Gaz.2012.I.146.24  
28.11.2016  
C.Gaz.2017.I.151.07  
 Certain seamless steel casing  
CV/122/CN  Duties  10.03.2008  
C.Gaz.2008.I.142.12  11.03.2013  
C.Gaz.2013.I.147.30  
28.11.2018  
C.Gaz.2018.I.152.49  
 Certain carbon steel welded 
pipe 
CV/123/CN  Duties  20.08.2008  
C.Gaz.2008.I.142.35  19.08.2013  
C.Gaz.2013.I.147.40  
28.03.2019  
C.Gaz.2019.I.153.14  
 Certain thermoelectric coolers 
and warmers  
CV/121/CN  Duties  11.12.2008  
C.Gaz.2008.I.142.51  09.12.2013  
C.Gaz.2013.I.147.51  
05.09.2019  
C.Gaz.2019.I.153.37  
 Certain aluminium extrusions  
CV/124/CN  Duties  17.03.2009  
C.Gaz.2009.I.143.13  17.03.2014  
C.Gaz.2014.I.148.14  
13.01.2020  
C.Gaz.2020.I.154.4  
 Certain oil country tubular 
goods  
CV/125/CN  Duties  23.03.2010  
C.Gaz.2010.I.144.14  02.03.2015  
C.Gaz.2015.I.149.11  
10.12.2020  
C.Gaz.2020.I.154.51  
 Certain steel grating  
CV/126/CN  Duties  19.04.2011  
C.Gaz.2011.I.145.19  18.04.2016  
C.Gaz.2016.I.150.18  
 Certain pup joints  
CV/127/CN  Duties  10.04.2012  
C.Gaz.2012.I.146.16  07.04.2017  
C.Gaz.2017.I.151.16  
 Certain stainless steel sinks  
CV/129/CN  Duties  24.05.2012  
C.Gaz.2012.I.146.22  08.02.2018  
C.Gaz.2018.I.152.7  
 Certain steel piling pipe  
CV/130/CN  Duties  30.11.2012  
C.Gaz.2012.I.146.49  04.07.2018  
C.Gaz.2018.I.152.35  
 Certain unitized wall modules  
CV/135/CN  Duties  12.11.2013  
C.Gaz.2013.I.147.47  03.07.2019  
C.Gaz.2019.I.153.28  
 Certain silicon metal  
CV/136/CN  Duties  19.11.2013  
C.Gaz.2013.I.147.48  22.08.2019  
C.Gaz.2019.I.153.35  
 Certain copper tube  
CV/137/CN  Duties  18.12.2013  
C.Gaz.2014.I.148.01  25.09.2019  
C.Gaz.2019.I.153.40  
 Certain concrete reinforcing bar  
CV/138/CN  Duties  09.01.2015  
C.Gaz.2015.I.149.03  14.10.2020  
C.Gaz.2020.I.154.43  
 Certain photovoltaic modules 
and laminates  
CV/140/CN  Duties  03.07.2015  
C.Gaz.2015.I.149.36  25.03.2021  
C.Gaz.202 1.I.155.15  
 Certain carbon and alloy steel 
line pipe  
CV/142/CN  Duties  29.03.2016  
C.Gaz.2016.I.150.15  - 
 Certain large diameter carbon 
and alloy steel line pipe  
CV/143/CN  Duties  20.10.2016  
C.Gaz.2016.I.150.44  - G/SCM/N/386/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 fabricated industrial 
steel components  
FISC 2016 IN/CN  Duties  25.05.2017  
C.Gaz.2017.I.151.22  - 
 Certain sucker rods  
SR 2018 IN/CN  Duties  14.12.2018  
C.Gaz.2018.I.152.52  - 
 Certain cold -rolled steel  (*) 
CRS 2018 IN/CN  Duties  21.12.2018  
C.Gaz.2019.I.153.01  - 
Upholstered domestic 
seating  (*) 
UDS 2020 IN/CN  Duties  02.09.2021  
C.Gaz.2021.I.155.44  - 
European 
Union1 Certain refined sugar  
CV/87/EU  Duties  06.11.1995  
C.Gaz.1995.I.129.46  03.11.2000  
C.Gaz.2000.I.134.47  
02.11.2005  
C.Gaz.2005.I.139.46  
01.11.2010  
C.Gaz.2010.I.144.472 
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  17.08.2001  
C.Gaz.2001.I.135.34  16.08.2006  
C.Gaz.2006.I.140.34  
15.08.2011  
C.Gaz.2011.I.145.35  
12.08.2016  
C.Gaz.2016.I.150.35  
 Certain carbon steel welded 
pipe 
CV/132/IN  Duties  11.12.2012  
C.Gaz.2012.I.146.51  08.12.2017  
C.Gaz.2018.I.152.43  
Grinding media3 
GM 2020 IN/IN  Duties  27.08.2021  
C.Gaz.2021.I.155.36  - 
Korea, Rep. of  Certain cold -rolled steel  (*) 
CRS 2018 IN/KR  Duties  21.12.2018  
C.Gaz.2019.I.153.01  - 
Turkey  Certain dry wheat pasta  
DWP 2017 IN/TR  Duties  26.07.2018  
C.Gaz.2018.I.152.31  - 
 Certain corrosion -resistant 
steel sheet 2 COR2 2019 IN/TR  Duties  16.11.2020  
C.Gaz.2020.I.154.43  - 
United Kingdom  Certain refined sugar  
CV/87/UK  Duties  01.01.20214 
C.Gaz.1995.I.129.46  - 
Viet Nam  Certain copper pipe fittings  
CPF2 2017 IN/VN  Duties  25.05.2018  
C.Gaz.2018.I.152.26  - 
 Certain cold -rolled steel  (*) 
CRS 2018 IN/VN  Duties  21.12.2018  
C.Gaz.2019.I.153.01  - 
 Upholstered domestic 
seating  (*) 
UDS 2020 IN/VN  Duties  02.09.2021  
C.Gaz.2021.I.155.44  - 
Note 5 - The Canada Gazette is available electronically since 1998.  
 
  
 
1 European Union (27 member States).  
2 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 28  September 2012 . 
3 Please note that this product description was reported as "Certain grinding media" in documents 
G/ADP/N/371/CAN and G/ADP/N/379/CAN. Please consider this product description as the correct one.  
4 Please note that before 01.01.2021, the measure CV/87/EU  was applied to the United Kingdom as a 
member of the European Union.  G/SCM/N/386/CAN  
- 9 - 
  REFUND REQUESTS DURING THE PERIOD  
1 JULY THROUGH 31 DECEMBER 2021 (NOTE 6) 
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  Certain aluminium extrusions  
CV/124/CN  17.03.2009  
13.01.2020  8 (commenced) 27 
(completed) 6 
 Certain steel fasteners  
CV/103/CN  07.01.2005  
02.09.2020  53 (commenced) 92  
(completed) 73 
 Certain C opper pipe fittings  
CV/118/CN  19.02.2007  
28.11.2016  3 (commenced) 2  
(completed) 1  
 Decorative and Other Non -Structural 
Plywood  
DONP 2020 IN/CN  19.02. 20215 
0 (commenced) 0  
(completed) 1  
 Certain fabricated industrial steel 
components  
FISC 2016 IN/CN  25.05.2017  9 (commenced) 0  
(completed) 13  
 Certain s ucker rods 
SR 2018 IN/CN  14.12. 2018 0 (commenced) 0  
(completed) 2  
 Certain oil country tubular goods  
CV/125/CN  23.03.2010  
10.12.2020  1 (commenced) 1  
(completed) 1  
 Certain steel piling pipe  
CV/130/CN  30.11.2012  
04.07.2018  0 (commenced) 44  
(completed) 0  
 Certain seamless steel casing  
CV/122/CN  10.03.2008  
28.11.2018  0 (commenced) 1  
(completed) 0  
 Certain stainless steel sinks  
CV/129/CN  24.05.2012  
08.02.2018  6 (commenced) 3  
(completed) 7  
 Certain steel grating  
CV/126/CN  19.04.2011  
18.04.2016  0 (commenced) 0  
(completed) 1  
 Certain thermoelectric coolers and 
warmers  
CV/121/CN  11.12.2008  
05.09.2019  3 (commenced) 2  
(completed) 28  
 Certain photovoltaic modules and 
laminates  
CV/140/CN  03.07.2015  
25.03. 2021 1 (commenced) 2  
(completed) 1  
 Upholstered domestic seating  
UDS 2020 IN/CN  02.09.2021  112 (commenced) 107  
(completed) 5  
European 
Union  Certain r efined Sugar  
CV/87/EU  06.11. 1995 
30.10. 2015 0 (commenced) 0  
(completed) 1  
Viet Nam Copper Pipe Fittings 2 C PF2 2017 
IN/VN  25.05.18  1 (commenced) 1  
(completed) 0  
 Upholstered Domestic Seating (UDS)  
UDS 2020 IN/VN  02.09. 2021 22 (commenced) 22  
(completed) 0  
Note 6 - 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 are 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 bo th 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.  
 
5 Please not e that this date refers to the date of termination of the original investigation without the 
imposition of definitive  measures.   G/SCM/N/386/CAN  
- 10 - 
  - "Number of refund reviews commenced ": includes the number of requests received during the 
period covered by the report and the number of requests received 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 re present a series of entries rather than an individual entry.  
  G/SCM/N/386/CAN  
- 11 - 
  APPEALS ON REFUND REQUESTS DURING THE PERIOD  
1 JULY THROUGH 31 DECEMBER 2021 (NOTE 7) 
Country/Customs 
Territory  Product, Investigation  
ID number  Date of filing of 
appeal  Date of appeal 
decision  
China  Certain oil country tubular goods  
CV/125/CN  17.10.20196 N/A 
 Certain oil country tubular goods  
CV/125/CN  17.10.20197 N/A 
 Certain fabricated industrial steel 
components  
FISC 2016 IN/CN  09.11.20208 N/A 
 Certain steel fasteners  (*) 
CV/103/CN  20.12.20219 N/A 
Note 7 - 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 ap peals that were open or decided upon during the period covered by 
the report are identified above.  
 
TERMINATION OF MEASURES DURING THE PERIOD  
1 JULY THROUGH 31 DECEMBER 2021 
Country/Customs 
Territory  Product,  Investigation  
ID number  Date of termination  Reason of termination  
Nil 
 
 
 
 
6 2045662 Alberta Inc., CITT file no. EA-2019-003. 
7 Prairie Tubulars (2015) Inc, CITT file no. EA-2019-004. 
8 Canadian Institute of Steel Construction, CITT file no. EA -2020-001. 
9 Allyco Supply Co Ltd., CITT file no. EA-2021-004. G/SCM/N/386/CAN  
- 12 - 
  APPENDIX 1 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF UPHOLSTERED DOMESTIC  
SEATING FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 1:   Loans from State ‑Owned Banks at Preferential Rates  
Program 2:   Loan Guara ntees 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/Insurance  
Program 5:   Insurance Grants  
Program 6:   Design, Research and Development Grants  
Program 7:   Export Development and Performance Grants  
Program 8:   Performance award Grants  
Program 9:   Reductions in Land Use and/or Rental Fees  
Program 10:  Grant—Patent Assistance/Award  
Program 11:  Environment Protection Grant  
Program 12:  Forest Certification Pilot Special Fund  
Program 13:  Interest Loan Subsidies for the Forest Industry  
Program 14:  Grants for the retirement of capacity  
Program 15:  Grants for Relocation to Reduce Emissions  
Program 16:  Corporate Income Tax Exemption and/or Reduction in Special Economic Zones 
(SEZs) and Other Designated Areas  
Program 17:  Corporate Income Tax Reduction for New High Tech Enterprises ( "NHTE ") 
Program 18:  Municipal/Local Income Tax Property Reductions  
Progra m 19:  Preferential Tax Policies for Foreign ‑Invested Enterprises (FIEs)  
Program 20:  Preferential Tax Policies Related to Research and Investment  
Program 21:  Offsets to Taxable Income Related to Purchases of Domestic Machinery  
Program 22:  Exemption or Refun d of Tariff and Import Value ‑added Tax (VAT) for Imported 
Technologies and Equipment  
Program 23:  Relief from Duties and Taxes on Imported Material and Other Manufacturing 
Inputs  
Program 24:  Deed tax exemption for SOEs undergoing mergers or restructuring  
Program 25:  Acquisition of Government Inputs/Utilities at Less Than Fair Market Value  
Program 26:  Provision of Land for Less Than Adequate Remuneration by Government  
Program 27:  Grants/Awards ‑ Financial Subsidy  
Program 28:  Grants/Awards ‑ Subsidies Related to Company/Enterprise Development and 
Innovation  
Program 29:  Grants/Awards ‑ Subsidies Related to Employment, Training and Recruitment  
Program 30:  Grants/Awards ‑ Subsidies Related to Pandemic Support  
Program 31:  Grants/Awards ‑ Subsidies related to Qualit y & Improvement  
Program 32:  Grants/Awards ‑ Subsidies Related to Science and Technology  
Program 33:  Grants/Awards ‑ Subsidies Related to Social Security  
Program 34:  Grants/Awards  ‑ Subsidies Related to Talent and Skills  G/SCM/N/386/CAN  
- 13 - 
  Program 35:  Grants/Awards  ‑ Subsidies to Provide Business Support  
Program 36:  Refund  ‑ Other Tax Subsidies  
Program 37:  Subsidy for Utilities for Certain Enterprises  
Program 38:  Award for the Establishment of Non‑Manufacturing Facilities  
Program 39:  Preferential Income  Tax Reduction for Small and Low profit Enterprises  
Program 40:  Industrial Design and Information Industry Support  
Program 41:  Finance and Agriculture Service Outsourcing Subsidy  
Program 42:  Recovery of Export Credit  
Program 43:  Special Assistance for Acco unting Settlement  
Program 44:  Vehicle Operation Subsidy  
Program 45:  Grants/Awards ‑ Economic and Trade Development  
Program 46:  Service Outsourcing  
Program 47:  Funds for rural infrastructure management and protection  
APPENDIX 2 - NAMES OF THE SUBSIDY PROGRA MS COUNTERVAILED AT THE  
PRELIMINARY  DETERMINATION OF SUBSIDIZATION OF CONTAINER  
CHASSIS FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 1:   Loans from State ‑Owned Banks at Preferential Rates  
Program 2:   Loan Guarantee through the Government of China/SOE Bank s/Public Bodies  
Program 3:   Debt and Interest Forgiveness on Loans from State ‑Owned Banks  
Program 4:   Preferential Export Financing and Export Credit Guarantee/Insurance  
Program 5:   Insurance Grants  
Program 6:   Design, Research and Development Grants  
Program 7:   Export Development Performance Grants  
Program 8:   Performance Award Grants  
Program 9:   Reductions in Land Use and/or Rental Fees  
Program 10:  Grants for the Retirement of Capacity  
Program 11:  Grants for Relocating Production Facilities  
Program 1 2: Grant ‑ Patent Assistance/Award  
Program 13 : Environment Protection Grant  
Program 14 : Subsidies Related to Employment, Training and Recruitment  
Program 15:  Subsidies Related to Pandemic Support  
Program 16 : Corporate Income Tax Exemption and/or Reduction in Special Economic Zones 
(SEZs) and Other Designated Areas  
Program 17 : Corporate Income Tax Reduction for New High Tech Enterprises  
Program 18 : Municipal/Local Income or Property Tax Reductions  
Program 19 : Preferential Tax Policies for Foreign ‑Invested Enterprises (FIEs)  
Program 20 : Preferential Tax Policies Related to Research and Investment  
Program 21 : Tax Incentives to Develop the Qianhai Cooperation Zone  
Program 22 : Offsets to Taxable Income Related to Purchases of Domestic Machinery  G/SCM/N/386/CAN  
- 14 - 
  Program 23: Exemption or Refund of Tariff and Import Value ‑Added Tax (VAT) for Imported 
Technologies and Equipment  
Program 24 : Relief from Duties and Taxes on Imported Material and Other Manufacturing 
Inputs  
Program 25 : Deed Tax Exemption for SOEs Undergoing Merge rs or Restructuring  
Program 26 : Acquisition of Government Inputs/Utilities for Less than Adequate Remuneration  
Program 27 : Provision of Land for Less than Adequate Remuneration by Government  
APPENDIX 3 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF GRINDING  
MEDIA FROM INDIA  
Program 2:   Excessive Duty Drawback (DDB)  
Program 4:   Export Promotion Capital Goods Scheme (EPCG)  
Program 5:  Merchandise Export from India Scheme (MEIS) / Scheme for Remission of Duties 
and Taxes on Exported Products (RoDTEP)  
Program 6:   Interest Equalization Scheme on Pre and Post Shipment Rupee Export Credit  
Program 9:   Electricity Duty Exemption  
Program 10:  Electricity Duty Reduction on Furnace  
APPENDIX 4 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF UPHOLSTERED  
DOMESTIC SEATING FROM VIETNAM  
Program 1:   Exemptions of Import Tax and Duty  
Program 2:   Refunds of Import Duties  
Program 3:   Incentives on Non‑Agricultural Land Use Tax  
Program 4:   Exemptions/Reductions of Land Rent, Tax and Levy  
Program 5:  Export and Import Support in Forms of Preferential Loan, Guarantee and 
Factoring  
Program 6:   Enterprise Income Tax Preferences, Exemptions and Reductions  
Program 7:   VAT Preferences, Exemptions and Reductions  
Program 8:   Accelerated Depreciation of Fixed Assets  
Program 9:   Investment Support  
Program 10:  Export Promotion  
Program 11:  Consultancy Support for Small and Medium ‑Sized Enterprises  
Program 12:  Support for the Human Resources Development of Small and Medium ‑Sized 
Enterprises  
Program 13:  Grants to Firms that Employ More than 50 Employees  
Program 14:  Assistance to Enterprises Facing Difficulties Due to Objective Reasons  
Program 15:  Utilities Provided at Le ss than Fair Market Value for Enterprises in Industrial Zones  G/SCM/N/386/CAN  
- 15 - 
  APPENDIX 5 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN STEEL  GRATING  
FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 1:   Export Assistance Grant  
Program 2:   Award of Taxpayers in Yanghang Industrial Park  
Program 3:   Input Materials Provided by Government at Less than Fair Market Value  
APPENDIX 6 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZAT ION OF CERTAIN CARBON AND  
ALLOY STEEL LINE PIPE FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 2 1: Preferential Loans from State -Owned Banks  
Program 24:  Advanced Science – Technology Enterprise Grant  
Program 28 -1: Awards to Enterprises Whose Products Qualify  for "Well -Known Trademarks of 
China " or "Famous Brands of China " – Shanghai  
Program 28 -2: Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of 
China" or "Famous Brands of China" – Jiangsu Province  
Program 33:  Emission Reduction and Energy -saving Award  
Program 36:  Energy -saving Technology Renovation Fund  
Program 40 -1: Export Assistance Grant – Jiangdu District  
Program 40 -2: Export Assistance Grant – Tianjin  
Program 40 -3: Export Assistance Grant – Municipality A  
Program  41-1: Export Brand Development Fund – Tianjin  
Program  41-2: Export Brand Development Fund – Municipality A  
Program  41-3: Export Brand Development Fund – Allocation of Changzhou for Foreign Trade 
Market Development and Export Brands  
Program  42-1: Financial S ubsidy – Shanghai  
Program  42-2: Financial Subsidy – Changzhou  
Program  42-3: Financial Subsidy – Municipality A  
Program  42-4: Financial Subsidy – Municipality B  
Program  43: Five Points, One Line Strategy in Liaoning Province  
Program  50: Grant – Cleaning -production Qualified Enterprise Reward  
Program  54-1: Grant – Patent Application Assistance - Shanghai  
Program  54-2: Grant – Patent Application Assistance - Municipality A  
Program  54-3: Grant – Patent Application Assistance - Municipality B  
Program  55: Grant – Provincial Foreign Economy and Trade Development Special Fund  
Program  57-1: Grant – Resources Conservation and Environment Protection Grant – Yangzhou  
Program  57-2: Grant – Resources Conservation and Environment Protection Grant – 
Municipality  A 
Program  59: Grant – Special Supporting Fund for Commercialization of Technological 
Innovation and Research Findings  
Program  61: Grant – Subsidy from Water Saving Office  
Program  67: Grants for Export Increasing  
Program  78: Jiangdu City Industrial Economy  Performance Award (Jiangsu)  G/SCM/N/386/CAN  
- 16 - 
  Program  80-1: Local and Provincial Government Reimbursement Grants on Export Credit 
Insurance Fees - Changzhou  
Program  80-2: Local and Provincial Government Reimbursement Grants on Export Credit 
Insurance Fees - Provincial  
Program  85: National High -Tech R&D Program (Also Known as the 863 Program)  
Program  87: Preferential Export Credit Insurance Provided by the China Export and Credit 
Insurance Corporation, Including Grants Provided by the GOC to Cover Export 
Credit Insurance Fees  
Program  88: Product Quality Grant  
Program  89: Provincial Government – Equipment Grant  
Program  91: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
Program  93-1: Reimbursement of Anti -dumping and/or Countervailing Leg al Expenses by the 
Local Governments – Shanghai  
Program  93-2: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the 
Local Governments – Municipality A  
Program  96-1: Research & Development (R&D) Assistance Grant – Federal  
Program  96-2: Research & Development (R&D) Assistance Grant – Municipal  
Program  98-1: Subsidy for the Technology Development – Shanghai  
Program  98-2: Subsidy for the Technology Development – Municipality A  
Program  102: Technical Renovation Loan Interest Discount Fund  
Program 108: Corporate Income Tax Reduction for New High -Technology Enterprises  
Program  123: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program  129: Input Materials Provided by Government at Less than Fair Market Value  
Program 130: Provision of Land for Less Than Adequate Remuneration by Jiangsu Province  
Program  136-1: Talent Reward – Purchase of Advanced Equipment  
Program  136-2: Talent Reward – Provided by Provincial Government  
Program  136-3: Talent Reward – Provided by Mun icipal Government  
Program  137: Promoting the Construction of R&D Institution  
Program  138: Grant – Development of Strategic Emerging Industry  
Program  139: Grant for National Development, Energy Conservation, Resource -saving, and 
Industrial Pollution Control  Projects  
Program  140-1: Financial Support for Foreign Trade – Changzhou  
Program  140-2: Financial Support for Foreign Trade – Wuxi 
Program  142: Financial Aid for Excellent Performance of Enterprises in Quality Control  
Program  143: Technology Creation Award  
Program  144: Export Credit Insurance Supporting Fund  
Program  145: Contribution Award for the development of Industry and Society  
Program  146: Subsidy for Supporting Energy Conservation and Emission Reduction of Local 
Industry  
Program 147:  Preferential Tax Policies of Zhangjiagang Free Trade Zone  
Program  148: Subsidy for Employing Disabled Employees  
Program  149: Special fund on Shanghai master studio (Chenjie)  
Program  150-1: Special Funds on Talents – Shanghai  G/SCM/N/386/CAN  
- 17 - 
  Program  150-2: Special Funds on T alents – Federal  
Program  151: Dispersed Employment Subsidy  
Program  152: Government Subsidy  
Program  153: Tax Policies for the Deduction of Research and Development Expenses  
Program  154: Tax Policies for the Deduction of Income of the Disabled  
Program  155: Reduction and Calculation of Revenue from Comprehensive Utilization of 
Resources  
Program  156: Offset and Exemption of Dedicated Equipment  
Program  157: Income Tax Offset for the Purchase of Energy -saving and Water -saving 
Equipment  
Program  158: Exemption of F lood ‑ proofing Fund Payment  
APPENDIX 7 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN LARGE  
DIAMETER CARBON AND ALLOY STEEL LINE PIPE FROM  
THE PEOPLE'S REPUBLIC OF CHINA  
Program 1:  Corporate Income  Tax Exemption and/or Reduction in SEZs and other Designated  
Areas  
Program 2:  Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other  
Designated Areas  
Program 3:  Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic 
Development  Area 
Program 4:   Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
Program 5:  Local Income Tax Exemption and/or Reduction 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:  Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) 
Established in  Special Economic Zones (excluding Shanghai Pudong Area)  
Program 8: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas 
and in the Economic and Technological Development Zones  
Program 9:   Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 10:  Preferential  Tax Policies of Zhangjiagang Free Trade Zone  
Program 11:  Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and 
Equipment  in SEZs and other Designated Areas  
Program 12:  VAT Exemptions for the Central Region  
Program 13:  Debt Forgiveness  
Program 14:  Discounted Loans for Export -oriented Enterprises  
Program 15:  Export Buyer's Credit Provided by the Export -Import Bank of China  
Program 16:  Export Guarantees Provided by the GOC  
Program 17:  Export Seller's Credit Provided by the Export -Import Bank o f China  
Program 18:  Import Credit Provided by the Export -Import Bank of China  
Program 19:  Loan From Local Finance Bureau  
Program 20:  Loans and Interest Subsidies provided under the Northeast Revitalization Program  G/SCM/N/386/CAN  
- 18 - 
  Program 21:  On lending Support Provided by  the Export -Import Bank of China through Loan  
Guarantees or Loan Repayment  
Program 22:  Preferential Loans from State -Owned Banks  
Program 23:  Trade Financing Services Provided by the Export -Import Bank of China  
Program 24:  Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin  
Program 25:  Advanced Science / Technology Enterprise Grant  
Program 26:  Allowance to Pay Loan Interest (Zhongshan City, Guangdong)  
Program 27:  Assistance for Technology Innovation - R&D Project  
Program 28:  Award of Taxpa yers in Yanghang Industrial Park  
Program 29:  Awards to Enterprises Whose Products Qualify for "Well Known Trademarks of 
China"  or "Famous Brands of China"  
Program 30:  Business Bureau 2012 Market Monitoring System of Subsidies  
Program 31:  Business Developme nt Overseas Support Fund (Foshan)  
Program 32:  Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  
Program 33:  Changzhou Technology Plan (Jiangsu)  
Program 34:  Compensation from relocation  
Program 35:  Contribution Award for the development of Industry and Society  
Program 36:  Dispersed Employment Subsidy  
Program 37:  Emission Reduction and Energy -saving Award  
Program 38:  Energy Saving Grant 2008  
Program 39:  Energy -Saving Technique Special Fund  
Program 40:  Energy -saving Technology R enovation Fund  
Program 41:  Enterprise Innovation Award of Qishuyan District (Jiangsu)  
Program 42:  Enterprise Technology Centers  
Program 43:  Environment Protection Award (Jiangsu)  
Program 44:  Export Assistance Grant  
a. Provided by Jiangdu District  
b. Provided by city of Tianjin  
c. Provided by Municipality A  
Program 45:  Export Brand Development Fund  
a. Provided by city of Tianjin  
b. Provided by Municipality A  
c. Allocation of Changzhou for Foreign Trade Market Development and Export 
Brands  
Program 46:  Export Credit Insurance Supporting Fund  
Program 47:  Financial Aid for Excellent Performance of Enterprises in Quality Control  
Program 48:  Financial Subsidy  
a. Provided by city of Shanghai  
b. Provided by city of Changzhou  
c. Provided by Municipality A  
d. Provided by Municipality B  
Program 49:  Financial Support for Foreign Trade  
a. Provided by city of Changzhou  
b. Provided by city of Wuxi  G/SCM/N/386/CAN  
- 19 - 
  Program 50:  Five Points, One Line Strategy in Liaoning Province  
Program 51:  Foreign Trade Development Fund Program – VAT Refunds  
Program 52:  Fund for Urban Public Utilities  
Program 53:  Government Export Subsidy and Product Innovation Subsidy  
Program 54:  Government of Shijiazhuang City Export Award  
Program 55:  Grant – Changzhou City Key Supporting Industry Upgrading Special Fund  
Program 56:  Grant – Changzhou Five Major Industries Development Special Fund  
Program 57:  Grant – Cleaning -production Qualified Enterprise Reward  
Program 58:  Grant – Development of Strategic Emerging Industry  
Program 59:  Grant – Finan cial Subsidies from Wei Hai City Gao Cun Town Government  
Program 60:  Grant – Jiangsu Province Finance Supporting Fund  
Program 61:  Grant – Large Taxpayer Award  
Program 62:  Grant – Patent Application Assistance  
a. Provided by city of Shanghai  
b. Provided by Municipality A  
c. Provided by Municipality B  
Program 63:  Grant – Provincial Foreign Economy and Trade Development Special Fund  
Program 64:  Grant – Provisional Industry Promotion Special Fund  
Program 65:  Grant – Resources Conservation and Environment Protection Grant  
a. Provided by city of Yangzhou  
b. Provided by Municipality A  
Program 66:  Grant – Special Fund for Fostering Stable Growth of Foreign Trade in 2009  
Program 67:  Grant – Special Supporting Fund for Commercialization of Technologi cal 
Innovation  and Research Findings  
Program 68:  Grant – State Service Industry Development Fund  
Program 69:  Grant – Subsidy from Water Saving Office  
Program 70:  Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 71:  Grant – Wendeng Govern ment (Shandong)  
Program 72:  Grants for Encouraging the Establishment of Headquarters and Regional  
Headquarters with Foreign Investment  
Program 73:  Grants for Export Increasing  
Program 74:  Grants for International Certification  
Program 75:  Grants for Key Enterprises in Equipment Manufacturing Industry of Zhongshan  
Program 76:  Grant for Market Promotion and Trade Development  
Program 77:  Grants for National Development, Energy Conservation, Resource -saving, and  
Industrial Pollution Control Projects  
Program 7 8: Grants to Privately -Owned Export Enterprises  
Program 79:  Grants under the Information Technology Program of Feicheng  
Program 80:  Guangdong – Hong Kong Technology Cooperation Funding Scheme  
Program 81:  Guaranteed Growth Fund  
Program 82:  Innovative Experi mental Enterprise Grant  
Program 83:  Innovative Small and Medium -Sized Enterprise Grants  G/SCM/N/386/CAN  
- 20 - 
  Program 84:  Interim Measures of Fund Management of Allowance for Zhongshan Enterprises 
to Attend Domestic and Overseas Fair (Zhongshan)  
Program 85:  International Market  Fund for Export Companies (Jiangmen City)  
Program 86:  International Market Fund for Small - and Medium -sized Export Companies  
Program 87:  Jiangdu City Industrial Economy Performance Award (Jiangsu)  
Program 88:  Liaoning High -Tech Products & Equipment Export Interest Assistance  
Program 89:  Local and Provincial Government Reimbursement Grants on Export Credit 
Insurance  Fees 
a. Provided by city of Changzhou  
b. Provided by Provincial government  
Program 90:  Modern Service Grant  
Program 91:  Municip al Government – Exhibition Grant  
Program 92:  Municipal Government – Export Grant  
Program 93:  Municipal Government – Insurance Fee Grant  
Program 94:  National High -Tech R&D Program (Also Known as the 863 Program)  
Program 95:  National Innovation Fund for Tech nology Based Firms  
Program 96:  Promoting the Creation of R&D Institution  
Program 97:  Preferential Export Credit Insurance Provided by the China Export and Credit  
Insurance Corporation, Including Grants Provided by the GOC to Cover Export 
Credit Insurance  Fees 
Program 98:  Product Quality Grant  
Program 99:  Provincial Government – Equipment Grant  
Program 100:  Provincial Scientific Development Plan Fund  
Program 101:  Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
Program 102:  Refund from  Government for Participating in Trade Fair (Foshan)  
Program 103:  Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the 
Local Governments  
a. Provided by city of Shanghai  
b. Provided by Municipality A  
Program 104:  Reimbursement of Foreig n Affairs Services Expenses (Foshan)  
Program 105:  Repaying Foreign Currency Loan by Returned VAT  
Program 106:  Research & Development (R&D) Assistance Grant  
a. Provided by the Central Government  
b. Provided by Municipal  
Program 107:  Science and Technology Award  
Program 108:  Special fund on Shanghai master studio (Chenjie)  
Program 109:  Special Funds on Talents  
a. Provided by city of Shanghai  
b. Provided by the Central Government  
Program 110:  Subsidy for Employing Disabled Employees  
Program 111:  Subsidy for infrastructure  
Program 112:  Subsidy for Key industries revival and comprehensive technological revamping  
Program 113:  Subsidy for Supporting Energy Conservation and Emission Reduction of Local  
Industry  G/SCM/N/386/CAN  
- 21 - 
  Program 114:  Subsidy for the Technology Deve lopment  
a. Provided by city of Shanghai  
b. Provided by Municipality A  
Program 115:  Superstar Enterprise Grant  
Program 116:  Supporting Fund for Non -refundable Export Tax Loss on Mechanical & Electrical  
Product and High -tech Product (Jiangmen City)  
Program 1 17: Supportive Fund Provided by the Government of Xuyi County, Jiangsu  
Program 118:  Technical Renovation Loan Interest Discount Fund  
Program 119:  Technology Creation Award  
Program 120:  Talent Reward – Purchase of Advanced Equipment  
a. Provided by Provincia l Government  
b. Provided by Municipal Government  
Program 121:  The "Torch Project"  
Program 122:  Training Program for Rural Surplus Labour Force Transfer Employment  
Program 123:  Venture Investment Fund of Hi -Tech Industry  
Program 124:  Water Fund Refund/Exemption 2008  
Program 125:  Water Saving Enterprise  
Program 126:  Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 127:  Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
Program 128:  Exemption from Cit y Maintenance and Construction Taxes and Education Fee  
Surcharges for FIEs  
Program 129:  Exemption of Flood -proofing Fund Payment  
Program 130:  Income Tax Offset for the Purchase of Energy -saving and Water -saving 
Equipment  
Program 131:  Income Tax Refund for Re-investment of FIE Profits by Foreign Investors  
Program 132:  Municipal Government – Preferential Tax Program  
Program 133:  Offset and Exemption of Dedicated Equipment  
Program 134:  Preferential Tax Policies in the Western Regions  
Program 135:  Preferential Tax Policies for Domestic Enterprises Purchasing Domestically 
Produced  Equipment for Technology Upgrading Purpose  
Program 136:  Preferential Tax Policies for FIEs and Foreign Enterprises Which Have 
Establishments  or Places in China and are Engaged in Produc tion or Business 
Operations Purchasing Domestically  Produced Equipment  
Program 137:  Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge  
Intensive  
Program 138:  Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 139:  Preferential Tax Policies for the Research and Development of FIEs  
Program 140:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less  
Than Ten Years  
Program 141:  Reduction and Calculation of Revenue from Comprehensive Utilization of 
Resources  
Program 142:  Stamp Tax Exemption on Share Transfers under Non -tradable Share Reform  
Program 143:  Tax preference available to companies that operate at a small profit  
Program 144:  Tax Policies for the Deduction of Inco me of the Disabled  G/SCM/N/386/CAN  
- 22 - 
  Program 145:  Tax Policies for the Deduction of Research and Development Expenses  
Program 146:  VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt to 
Equity  Swaps  
Program 147:  VAT Exemptions for State -authorized Enterpris e Technical Centers  
Program 148:  Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 149:  Import tariff and VAT exemptions for FIEs and certain domestic enterprises using  
imported equipment in encouraged industries  
Program 150:  Relief from Duties and Taxes on Imported Material and Other Manufacturing 
Inputs  
Program 151:  VAT Reduction and Exemption for Recycled Products  
Program 152:  VAT Refunds to FIEs Purchasing Domestically -Produced Equipment  
Program 153:  Acquisitio n of Government Assets at Less than Fair Market Value  
Program 154:  Input Materials Provided by Government at Less than Fair Market Value  
Program 155:  Provision of Land for Less Than Adequate Remuneration by Jiangsu Province  
Program 156:  Provision of Land f or Less Than Adequate Remuneration within the Wuxi High tech  
Development Zone  
Program 157:  Provision of Land within the Economic and Technology Development Zone for Less  
Than Adequate Remuneration  
Program 158:  Utilities Provided by Government at Less than Fair Market Value  
Program 159:  Debt-to-Equity Swaps  
Program 160:  Exemptions for SOEs from Distributing Dividends to the State  
APPENDIX 8 – NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL  DETERMINATION OF SUBSIDIZATION OF CERTAIN COPPER PIPE  
FITTINGS FROM THE  PEOPLE'S REPUBLIC OF CHINA  
Program 1:  Preferential tax policies for enterprises with foreign investment established in 
special  economic zones (excluding Shanghai Pudong area)  
Program 2:  Preferential tax policies for enterprises with foreign  investment established in the  
coastal economic open areas and in the economic and technological development 
zones  
Program 3:   Tariff Exemptions on Imported Materials  
Program 4:   Reduction of Corporate Income Tax  
Program 5:   Value -added Tax (VAT) Exemptions  
Program 6:   Special land tax and land use exemptions  
Program 7:  Preferential costs of services and infrastructure provided by government bodies 
or state-owned enterprises  
Program 8:  Income Tax Refund of Amounts Further Invested In the SEZs in  Guangdong 
Province   
Program 9:   Exemption of Income Tax for Employing Unemployed People  
Program 10:  Grants Provided for Export Performance  
Program 11:  Funds for International Market Exploration by SMEs  
Program 12:  Preferential Tax Policies for FIEs - Reduced Tax Rate for Productive FIEs 
Scheduled to  Operate for a period not less than 10 Years  
Program 13:  Reinvestment of Profits by Foreign Investor  G/SCM/N/386/CAN  
- 23 - 
  Program 14:  Preferential Tax Policies for Foreign  Invested Export Enterprises  
Program 15:  Preferential tax  policies for enterprises with foreign investment which are 
technology  intensive and knowledge intensive  
Program 16:  Preferential Tax Policies for the Research and Development of FIEs  
Program 17:  Preferential tax policies for FIEs and foreign enterprises w hich have 
establishments or  places in China and are engaged in production or business 
operations purchasing domestically  produced equipments  
Program 18:  Preferential tax policies for domestic enterprises purchasing domestically 
produced  equipments for tech nology upgrading purpose  
Program 19:  Exemption of tariff and import VAT for the imported technologies and equipments  
Program 20:  Reduction in land use fees  
Program 21:  Purchase of goods from state -owned enterprises  
APPENDIX 9 – NAMES OF THE SUBSIDY PROGRAM S COUNTERVAILED AT THE  
FINAL  DETERMINATION OF SUBSIDIZATION OF CERTAIN HOT -ROLLED  
STEEL SHEET (PREVIOUSLY HOT -ROLLED CARBON STEEL SHEET)  
FROM INDIA  
Program 1:  Excessive Duty Exemption under the Duty Entitlement Pass Book (DEPB) and 
Advance  Licence Sche mes 
Program 2:   Sales of Advance Licences and DEPB Credits  
Program 3:   Special Import Licences  
Program 4:   Export Promotion Capital Goods Scheme  
Program 5:   Pre-Shipment Export Financial Assistance  
Program 6:   Post-Shipment Export Financial Assistance  
Program 7:   Forgiveness of Loans from the Steel Development Fund  
Program 8:   Forgiveness of Loans from the Government of India  
 
__________