G/SCM/N/363/CAN  
7 October  2020 
(20-6876) Page: 1/26 
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 January -30 June 2 020 from Canada . 
 
_______________  
 
   
  G/SCM/N/363/CAN  
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Reporting Member : CANADA1 
SEMI -ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JANUARY -30 JUNE 2020  
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  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  11.06. 2020 
D: 01.04.2019-
31.03. 2020 
I: N/A - - - - - - - - 
Turkey  Corrosion resistant 
steel sheet  2 
HS 7210.30, 7210.49, 
7210.61, 7210.69, 
7212.20, 7212.30, 
7212.50, 7225.91, 
7225.92, 7226.99  
COR2 2019 IN/TR  (*) 08.11. 2019 
D: 01.07. 2018-
30.06. 2019 
I: N/A  20.03.2020  
7.72%  - - - - - - See Appendix 1  
 
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.    
  G/SCM/N/363/CAN  
- 3 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
Arab 
Emirates  Corrosion resistant 
steel sheet  2 
HS 7210.30, 7210.49, 
7210.61, 7210.69, 
7212.20, 7212.30, 
7212.50, 7225.91, 
7225.92, 7226.99  
COR2 2019 IN/AE(*)  08.11. 2019 
D: 01.07. 2018-
30.06. 2019 
I: N/A  20.03.2020  
0.00%  - - - - - - - 
Viet Nam  Corrosion resistant 
steel sheet  2 
HS 7210.30, 7210.49, 
7210.61, 7210.69, 
7212.20, 7212.30, 
7212.50, 7225.91, 
7225.92, 7226.99  
COR2 2019 IN/VN  (*) 08.11. 2019 
D: 01.07. 2018-
30.06. 2019 
I: N/A  20.03.2020  
0.20%  - - - - - - See Appendix 2  
    
  G/SCM/N/363/CAN  
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Reviews/Other subsequent p roceeding s 
Country or 
customs 
territory  Product  Initiation  Preliminary 
results/  
determination  Final results  Revocatio
n of 
Measures  Other 
(e.g.  procedure
s 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 photovoltaic 
modules and 
laminates  
HS 8541.41  
CV/140/CN  21.05. 2020 
(SNR)  
S: 01.01. 2017-
31.03. 2020 
I: N/A  - - - - - - - See Appendix 3  
 Certain concrete 
Reinforcing Bar  
HS 7213.10, 
7214.20, 7215.90, 
7227.90  
CV/138/CN  10.12. 2019 
(SNR)  
S: 01.01. 2016-
30.09. 2019 
I: N/A  - - - - - - - See Appendix 4  
 Certain steel 
fasteners  
HS 7318.11, 
7318.12, 7318.14, 
7318.15  
CV/103/CN  28.10. 2019 
(SNR)  
S: 05.01. 2015-
28.10. 2019 
I: N/A - - - - - - - - 
 Certain aluminium 
extrusio ns 
HS 7604.10, 
7604.21, 7604.29, 
7608.10, 7608.20, 
7610.10, 7610.90  
CV/124/CN  08.03. 2019 
(SNR)  
S: 01.01. 2016-
31.12.2018  
I: N/A  - - - - - - - See Appendix 5  
Turkey  Certain dry wheat 
pasta  
HS ex -1902.19  
DWP 2017 IN/TR  27.11. 2019 
(ADR)  - - - - - - - - 
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    
  G/SCM/N/363/CAN  
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Provisional Measures  (Column 4) : Provisional measures apply from the date of a preliminary determination of subsidizing to the date on which the Canadian Inter national Trade 
Tribunal makes its finding regarding injury caused to the Canadian industry (maxim um 120 days from the notice of the preliminary 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 o f a review of the amount of subsidy in cases where there is an existing Canadian International Trade Tribunal finding of inju ry. The amount of the subsidy is normally 
expressed as an amount per unit.  
No injury (Column 7) : The Canadian International Trade T ribunal 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 and did not threaten to cause injury, definitive duties are not imposed and provisional duties are refunded.  
Rescinded (Column 7, reviews/other proceedings) : The Ca nadian 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 cont inue, they will rescind 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 fac ts have arisen  or that there has been a sufficient 
change in the circumstances that led to the measure, or where there are sufficient facts that, although in existence, were no t put into evidence during the previous review or 
investigation and were not dis coverable 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 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 co lumn is empty, the ADR has 
not been completed during the reporting period.  
Anti-circumvention investigation : (ACI): An investigation to determine whether circumvention of an existing countervailing measure is occurring . These investigations determine 
wheth er 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 emp ty, the ACI has not been completed during the reporting period.  
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 inves tigation 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 domestic 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/363/CAN  
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  ANNEXES  
DEFINITIVE COUNTERVAILING MEASURES IN FORCE  
AS OF 3 0 JUNE 202 0 (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  
 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 alumin ium extrusions  
CV/124/CN  Duties  17.03. 2009  
C.Gaz.2009.I.143.13  17.03. 2014 
C.Gaz.2014.I.148.14  
 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  
 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  - 
 Certain photovoltaic modules 
and laminates  
CV/140/CN  Duties  03.07. 2015 
C.Gaz.2015.I.149.36  - 
 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  
CVD/143/CN  Duties  20.10. 2016 
C.Gaz.2016.I.150.44  - 
 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  - G/SCM/N/363/CAN  
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  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. 2018 
C.Gaz.2019.I.153.01  - 
European Union  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.144.471 
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. 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  
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  - 
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  - 
Note 5 - The Canada Gazette is available electronically since 1998.  
 
  
 
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 28 September 2012.  G/SCM/N/363/CAN  
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  REFUND REQUESTS DURING THE PERIOD  
1 JANUAR Y THROUGH 3 0 JUNE 2020  (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 alumin ium 
extrusions  
CV/124 /CN 17.03. 2009 
13.01. 2020 10 (commenced) 7  
(completed) 8  
 Certain steel fasteners  
CV/103 /CN 07.01. 2005 
05.01. 2015 43 (commenced) 27  
(completed) 24  
 Certain fabricated 
industrial steel 
components  
FISC 2016 IN /CN 25.05. 2017 3 (commenced) 0  
(completed) 8  
 Certain oil country 
tubular goods  
CV/125 /CN 23.03. 2010 
02.03. 2015 2 (commenced) 1  
(completed) 1  
 Certain  pup joints  
CV/127 /CN 10.04. 2012 
07.04. 2017 1 (commenced)  1 
(completed) 0  
 Certain seamless steel 
casing  
CV/122 /CN 10.03. 2008 
28.11. 2018 1 (commenced) 1  
(completed) 0  
 Certain stainless steel 
sinks 
CV/129 /CN 24.05. 2012 
08.02. 2018 2 (commenced) 2  
(completed) 0  
 Certain thermoelectric 
coolers and warmers  
CV/121 /CN 11.12. 2008 
09.12. 2013 2 (commenced) 1 
(completed) 13  
 Certain photovoltaic 
modules and laminates  
CV/140 /CN 03.07. 2015 1 (commenced) 1  
(completed) 0  
European Union  Certain refined sugar  
CV/87/EU  06.11. 1995 
30.10. 2015 0 (commenced) 0  
(completed) 9  
Turkey  Certain dry wheat pasta  
DWP 2017 IN /TR 26.07. 2018 0 (commenced) 0  
(completed) 98  
Viet Nam Certain copper pipe 
fittings  
CPF2 2017 IN /VN 25.05. 2018 1 (commenced) 1  
(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 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 sub ject 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 per iod 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 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 th e report.  G/SCM/N/363/CAN  
- 9 - 
  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 than an individual entry.  
APPEALS  ON REFUND REQUESTS DURING THE PERIOD  
1 JANUAR Y THROUGH 3 0 JUNE 2020  (NOTE 7) 
Country/Customs 
Territory  Product,  Investigation  
ID number  Date of filing of 
appeal  Date of appeal decision  
Nil 
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 JANUAR Y THROUGH 3 0 JUNE 2020  
Country/Customs 
Territory  Product,  Investigation  
ID number  Date of termination  Reason of termination  
Nil 
 
 
 G/SCM/N/363/CAN  
- 10 - 
  APPENDIX 1 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE 
PRELIMINARY DETERMINATION OF SUBSIDIZATION OF CERTAIN  
CORROSION -RESISTANT STEEL SHEET FROM  
THE REPUBLIC OF TURKEY  
Program 1:  Rediscount Credit Program  
Program 3:  Post-shipment Rediscount Cre dits (PSRC)  
Program 4:  Pre-export Credits (PEC)  
Program 6:  Investment Credit for Export  
Program 8:  Export Credit Insurance including: Short -term Export Credit Insurance  
Program 10:  Credit Guarantee Fund (KGF) Scheme for Turk Eximbank Programs  
Program 23:  Inward Processing Regime – Excessive tax exemptions and drawback (Import Duty 
Rebates/Drawback Under Inward Processing Regime; Tariff and VAT Exemptions 
Under Inward Processing Certificate Program)  
Program 24:  Deduction from Taxable Income for Export Revenu e 
Program 25:  Exemption from Banking and Insurance Transactions Tax (BITT) on Foreign 
Exchange Transactions  
Program 27:  Investment Incentive Program  
Program 32:  Provision of Input (e.g. Hot -rolled Steel, Cold -rolled Steel, coking coal) at Less than 
Adequat e Remuneration  
Program 33:  Incentives for R&D Operations and Investments  
Program 34:  TUBITAK Industrial R&D Projects Grant  
Program 35:  Social Security Premium Incentive (Employer’s Share)  
APPENDIX 2 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE 
PREL IMINARY DETERMINATION OF SUBSIDIZATION OF CERTAIN  
CORROSION -RESISTANT STEEL SHEET FROM  
THE SOCIALIST REPUBLIC OF VIET  NAM 
Program 1:  Exemptions of import duty  
Program 3:  Incentives on Non -agricultural land use tax  
Program 4:  Exemption/Reductions of Land Rent, Tax and Levy  
Program 6:  Enterprise income tax preferences, exemptions and reductions  
Program 8:  Investment support  G/SCM/N/363/CAN  
- 11 - 
  APPENDIX 3 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN CONCRETE REINFORCING  
BARS FROM THE PEOPLE 'S REPUBLIC OF CHINA  
Program 2:  Fuyang and Hangzhou City Government Grants for Enterprises Operating T echnology 
and Research and Development Centers  
Program 4:  Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 5:  Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 6:  Income Tax Refund where Profits Re -invested 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:  Preferentia l Tax Policies for FIEs Established in the Coastal Economic Open Areas 
and in the Economic and Technological Development Zones  
Program 9:  Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment 
in SEZs and other Designated Areas  
Program 10:  Tax concessions for Central and Western regions  
Program 11:  Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 12:  Preferential Costs of Services and/or Goods Provided by Government or State -owned 
Enterprises (S OEs) in SEZs and Other Designated Areas  
Program 13:  VAT Exemptions for the Central Region  
Program 14:  Loan from Local Finance Bureau  
Program 15:  Loans and Interest Subsidies provided under the Northeast Revitalization Program  
Program 16:  Policy Lending to Particular Industries  
Program 17:  Preferential Loans Characterized as a Lease Transaction  
Program 18:  Preferential Loans for SOEs  
Program 19:  Debt Forgiveness  
Program 20:  Preferential Loans for FIEs  
Program 22:  Export Seller’s Credit for High - and New -Technology Products by China EMIX Bank  
Program 23:  Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  
Program 24:  Changzhou Technology Plan (Jiangsu)  
Program 25:  Enterprise Innovation Award of Qishuyan District (Jiangsu)  
Program 27:  Environment Protection Award (Jiangsu)  
Program 28:  Grant - Jiangsu Province Finance Supporting  Fund 
Program 29:  "Large and Excellent " Enterprises Grant  G/SCM/N/363/CAN  
- 12 - 
  Program 30:  "Two New " Product Special Funds of Guangdong Province  
Program 31:  Advanced Science/Technology Enterprise Grant  
Program 32:  Allowance to Pay Loan Interest (Zhongshan City, Guangdong)  
Program 33:  Assistance for Optimizing the Structure of Import/Export of High -Tech P roducts  
Program 34 -1: Assistance for Technology Innovation - R&D Project  
Program 34 -2: Assistance for Technology Innovation - R&D Project  
Program 34 -3: Assistance for Technology Innovation - R&D Project  
Program 34 -4: Assistance for Technology Innovation - R&D Project  
Program 34 -5: Assistance for Technology Innovation - R&D Project  
Program 34 -6: Assistance for Technology Innovation - R&D Project  
Program 34 -7: Assistance for Technology Innovation - R&D Project  
Program 34 -8: Assistance for Technology Innovatio n - R&D Project  
Program 34 -9: Assistance for Technology Innovation - R&D Project  
Program 34 -10: Assistance for Technology Innovation - R&D Project  
Program 34 -11: Assistance for Technology Innovation - R&D Project  
Program 34 -12: Assistance for Technology In novation - R&D Project  
Program 34 -13: Assistance for Technology Innovation - R&D Project  
Program 34 -14: Assistance for Technology Innovation - R&D Project  
Program 34 -15: Assistance for Technology Innovation - R&D Project  
Program 34 -16: Assistance for Techn ology Innovation - R&D Project  
Program 34 -17: Assistance for Technology Innovation - R&D Project  
Program 34 -18: Assistance for Technology Innovation - R&D Project  
Program 34 -19: Assistance for Technology Innovation - R&D Project  
Program 34 -20: Assistance f or Technology Innovation - R&D Project  
Program 34 -21: Assistance for Technology Innovation - R&D Project  
Program 34 -22: Assistance for Technology Innovation - R&D Project  
Program 34 -23: Assistance for Technology Innovation - R&D Project  
Program 34-24: Assistance for Technology Innovation - R&D Project  
Program 34 -25: Assistance for Technology Innovation - R&D Project  
Program 34 -26: Assistance for Technology Innovation - R&D Project  G/SCM/N/363/CAN  
- 13 - 
  Program 34 -27: Assistance for Technology Innovation - R&D Project  
Program 34 -28: Assistance for Technology Innovation - R&D Project  
Program 34 -29: Assistance for Technology Innovation - R&D Project  
Program 34 -30: Assistance for Technology Innovation - R&D Project  
Program 34 -31: Assistance for Technology Innovation - R&D Project  
Program 34 -32: Assistance for Technology Innovation - R&D Project  
Program 34 -33: Assistance for Technology Innovation - R&D Project  
Program 34 -34: Assistance for Technology Innovation - R&D Project  
Program 34 -35: Assistance for Technology Innovation - R&D Project  
Program 35:  Award for Good Performance in Paying Taxes  
Program 36 -1: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -2: Awards for the Contributions to Local Economy and Industry Development  
Progra m 36-3: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -4: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -5: Awards for the Contributions to Local Economy and Industry Development  
Program  36-6: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -7: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -8: Awards for the Contributions to Local Economy and Industry Development  
Program 36-9: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -10: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -11: Awards for the Contributions to Local Economy and Industry Development  
Program  36-12: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -13: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -14: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -15: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -16: Awards for the Contributions to Local Economy and Industry Development  
Program 36 -17: Awards for the Contributions to Local Economy and Industr y Development  
Program 36 -18: Awards for the Contributions to Local Economy and Industry Development  
Program 37:  Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of 
China " or "Famous Brands of China " G/SCM/N/363/CAN  
- 14 - 
  Program 38:  Business Bureau 2012 M arket Monitoring System of Subsidies  
Program 39:  Business Development Overseas Support Fund (Foshan)  
Program 40:  Circular on Issuance of Management Methods for Foreign Trade Development 
Support Fund (Support Fund)  
Program 41 -1: Emission Reduction and Energ y-saving Award  
Program 41 -2: Emission Reduction and Energy -saving Award  
Program 41 -3: Emission Reduction and Energy -saving Award  
Program 41 -4: Emission Reduction and Energy -saving Award  
Program 41 -5: Emission Reduction and Energy -saving Award  
Program 41 -6: Emission Reduction and Energy -saving Award  
Program 41 -7: Emission Reduction and Energy -saving Award  
Program 41 -8: Emission Reduction and Energy -saving Award  
Program 41 -9: Emission Reduction and Energy -saving Award  
Program 41 -10: Emission Reduction and Ene rgy-saving Award  
Program 42:  Energy Saving Grant 2008  
Program 43:  Energy -saving Technology Renovation Fund  
Program 44:  Export Assistance Grant  
Program 45:  Export Brand Development Fund  
Program 46:  Export Credit Subsidy Programs:  Export Buyer’s Credits  
Program 47:  Export Grant 2006, 2007, 2008  
Program 48 -1: Financial Subsidy  
Program 48 -2: Financial Subsidy  
Program 48 -3: Financial Subsidy  
Program 48 -4: Financial Subsidy  
Program 48 -5: Financial Subsidy  
Program 50:  Foreign Trade Grant 2008  
Program 51:  Fund for SME Bank -Enterprise Cooperation Projects  
Program 52:  Funds for Outward Expansion of Industries in Guangdong Province  
Program 53:  Funds of Guangdong Province to Support the Adoption of E -Commerce by Foreign 
Trade Enterprises  
Program 54 -1: Foreign Trade Development Fund Program – Grants  G/SCM/N/363/CAN  
- 15 - 
  Program 54 -2: Foreign Trade Development Fund Program – Grants  
Program 55:  Government Export Subsidy and Product Innovation Subsidy  
Program 57:  Grant - Financial Subsidies from Wei Hai City Gao Cun Town Gov ernment  
Program 58:  Grant - Large Taxpayer Award  
Program 59 -1: Grant - Patent Application Assistance  
Program 59 -2: Grant - Patent Application Assistance  
Program 59 -3: Grant - Patent Application Assistance  
Program 59 -4: Grant - Patent Application Assistance  
Program 59 -5: Grant - Patent Application Assistance  
Program 59 -6: Grant - Patent Application Assistance  
Program 59 -7: Grant - Patent Application Assistance  
Program 59 -8: Grant - Patent Application Assistance  
Program 59 -9: Grant - Patent Application Assist ance 
Program 60:  Grant - Policy on Value -added Tax for Recyclable Resources  
Program 61 -1: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 61 -2: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 62:  Grant - Provisional Industry Promotion Special Fund  
Program 63:  Grant - Resources Conservation and Environment Protection Grant  
Program 64:  Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009  
Program 65:  Grant - State Service Industry Development Fund  
Program 66:  Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 67:  Grant for key enterprises in equipment manufacturing industry of Zhongshan  
Program 68:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 69:  Grants for International Certification  
Program 70:  Grants to Privately -Owned Export Enterprises  
Program 71:  Grants Under Regulations for Export Product Research and Development Fund  
Management  
Program 72:  Grants under the Science and Technology programme of Hebei Province  
Program 73:  Grants under the Science and technology programme of Jiangsu Province  
Program 74:  Guangdong - Hong Kong Technology Cooperation Funding Scheme  G/SCM/N/363/CAN  
- 16 - 
  Program 75 : Guangdong Supporting Fund  
Program 76:  Guaranteed Growth Fund  
Program 77:  Hangzhou City Government Grants Under the Hangzhou Excellent New 
Products/Technology Award  
Program 78:  Implementing Measures on the Supporting Fund for Foreign Trade & Economic 
Development of Jiangxi Province (Implementing Measures)  
Program 79:  Important Structural Adjustment Program of Jiangsu Province  
Program 80:  Initial Public Offering (IPO) Grants from the Hangzhou Prefecture and the City of 
Fuyang  
Program 81:  Innovative Experime ntal Enterprise Grant  
Program 82:  Innovative Small and Medium -Sized Enterprise Grants  
Program 83:  Interim Measures of Fund Management of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan)  
Program 84:  International Market F und for Small - and Medium -sized Export Companies) 
[Matching Funds for International Market Development for SMEs]  
Program 85:  Jiangxi Provincial Bulk Cement Special Fund:  Transformation of Bulk Cement 
Facilities and Equipment  
Program 86:  Jiangxi Provincial Environmental Protection Special Fund  
Program 87:  Jiangxi Provincial Wall Material Renovation Special Fund:  Special Subsidies for 
New Wall Materials  
Program 89 -1: Local and Provincial Government Reimbursement Grants on Export Credit Insurance 
Fees 
Program 89-2: Local and Provincial Government Reimbursement Grants on Export Credit Insurance 
Fees 
Program 89 -3: Local and Provincial Government Reimbursement Grants on Export Credit Insurance 
Fees 
Program 89 -4: Local and Provincial Government Reimbursement Grants  on Export Credit Insurance 
Fees 
Program 89 -5: Local and Provincial Government Reimbursement Grants on Export Credit Insurance 
Fees 
Program 89 -6: Local and Provincial Government Reimbursement Grants on Export Credit Insurance 
Fees 
Program 90:  Miscellaneous  Grants  
Program 91:  Modern Service Grant  
Program 92 -1: Municipal Government - Exhibition Grant  
Program 92 -2: Municipal Government - Exhibition Grant  
Program 92 -3: Municipal Government - Exhibition Grant  G/SCM/N/363/CAN  
- 17 - 
  Program 92 -4: Municipal Government - Exhibition Grant  
Program 93:  Municipal Government - Export Grant  
Program 94:  Municipal Government - Insurance Fee Grant  
Program 95:  National Environmental Protection and Resources Saving Program:  Grants for 
the Optimization of Energy Systems  
Program 96:  National Innovation Fund for Technology Based Firms  
Program 97:  Outstanding Growth Private Enterprise and Small - and Medium -sized Enterprises 
Development in Jiangyin Fund  
Program 98:  Patent award in Guangdong province  
Program 99:  Pension Fund Grants  
Program 100: Product Quality Grant  
Program 101:  Provincial Fund for Fiscal and Technological Innovation  
Program 102 -1: Provincial Government - Equipment Grant  
Program 102 -2: Provincial Government - Equipment Grant  
Program 103:  Provincial Loan Discount Special Fund for SMEs  
Program 104:  Provincial Scientific Development Plan Fund  
Program 105:  Refund from Government for Participating in Trade Fair (Foshan)  
Program 106:  Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governm ents 
Program 107:  Reimbursement of Foreign Affairs Services Expenses (Foshan)  
Program 108:  Repaying Foreign Currency Loan by Returned VAT  
Program 109:  Research & Development (R&D) Assistance Grant  
Program 110 -1: Science and Technology Award  
Program 110 -2: Science and Technology Award  
Program 110 -3: Science and Technology Award  
Program 110 -4: Science and Technology Award  
Program 110 -5: Science and Technology Award  
Program 110 -6: Science and Technology Award  
Program 111:  Small and Medium -sized Enterprise Support Funds  
Program 112:  Special Fund for Significant Science and Technology in Guangdong Province  
Program 113:  Special Support Fund for Non -State -Owned Enterprises  G/SCM/N/363/CAN  
- 18 - 
  Program 114:  Special Supporting Fund for Commercialization of Technological In novation and 
Research Findings  
Program 115:  State Special Fund for Promoting Key Industries and Innovation Technologies  
Program 116:  Subsidy for Promoting Energy -saving Buildings  
Program 117:  Subsidy for the Technology Development  
Program 118:  Superstar En terprise Grant  
Program 119:  Support Funds for Construction of Project Infrastructure Provided by Administration 
Commission of Lianyungang Economic and Technological Development Zone 
(LETDZ)  
Program 120:  Supporting Fund for Non -refundable Export Tax Loss on  Mechanical & Electrical 
Product and High -tech Product  
Program 121:  Taxpayer Grant  
Program 122:  Technical Renovation Loan Interest Discount Fund  
Program 123:  Technology Project Assistance  
Program 124:  Technology to Improve Trade R&D Fund  
Program 125:  The S tate key technology project fund  
Program 126:  Venture Investment Fund of Hi -Tech Industry  
Program 127 -1: Water Conservancy Fund Deduction  
Program 127 -2: Water Conservancy Fund Deduction  
Program 128:  Water Fund Refund/Exemption 2008  
Program 129:  Water Savin g Enterprise  
Program 130 -1: Award for Excellent Enterprise  
Program 130 -2: Award for Excellent Enterprise  
Program 131 -1: Export Award  
Program 131 -2: Export Award  
Program 131 -3: Export Award  
Program 131 -4: Export Award  
Program 132:  Financial Assistance for a n Overseas Market Survey  
Program 133:  Foreign Trade Promotion Award  
Program 134:  Fund for Supporting Strategic Emerging Industries by Guangdong Governments  
Program 135:  Medium Size and Small Size Enterprises Development Special Fund  
Program 136:  Medium Size and Small Size Trading Enterprises Development Special Fund  G/SCM/N/363/CAN  
- 19 - 
  Program 137 -1: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
Program 137 -2: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
Program 13 8: Special Supporting Fund for Key Projects of "500 Strong Enterprises in 
Contemporary Industries " by Guangdong Governments  
Program 139:  Stamp Tax Exemption on Share Transfers under Non -tradable Share Reform  
Program 140:  Supporting Fund for Becoming Public ly Listed Company  
Program 141:  Supporting Fund for the "Working Capital " Loan Interest  
Program 142:  Supporting Fund for the Development from Guangzhou Local Governments  
Program 143:  Foreign Trade Development Fund Program - VAT Refunds  
Program 144:  Golden S un Demonstration Program  
Program 145:  Special Energy Fund  
Program 146:  Fund for Economic, Scientific and Technology Development  
Program 147:  Grants for "International Top 500 Enterprises " 
Program 148:  Foreign Trade Development Fund of Old Industrial Bases of Northeast China  
Program 149:  New Product Award  
Program 150:  Capital Increase Award  
Program 151:  Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 152:  Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
Program 153:  Income tax concessions for the enterprises engaged in the comprehensive resource 
utilisation (‘special raw materials’)  
Program 155:  Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 156:  Local income tax exemption and  reduction programmes for the productive FIEs  
Program 157:  Municipal Government - Preferential Tax Program  
Program 158:  Provincial Government of Guangdong Tax Offset for R&D  
Program 159:  Preferential income tax policies for particular regions  
Program 160:  Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
Program 161:  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 162:  Preferential Tax Policies for FIEs which are Technology Intensive and Knowled ge 
Intensive  
Program 163:  Preferential Tax Policies for Foreign Invested Export Enterprises  G/SCM/N/363/CAN  
- 20 - 
  Program 164:  Preferential Tax Policies for the Research and Development of FIEs  
Program 165:  Preferential Tax Policies in the Western Regions  
Program 166:  Preferent ial Tax Programs for Encouraged Industries or Projects  
Program 167:  Accelerated Depreciation on Fixed Assets  
Program 168:  City maintenance and Construction Taxes and education surcharges for Foreign 
Invested Enterprises  
Program 169:  Various local tax disco unts (Shandong Province, Chongqing City, Guangxi Region 
Zhuang, Tax privileges to develop central and western regions)  
Program 170:  VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
Program 171:  Tax policies for the deduc tion of research and development expenses  
Program 172:  Tax Preference Available to Companies that Operate at a Small Profit  
Program 173:  Two free, three half tax exemptions for the productive FIEs  
Program 174:  VAT exemption for products sold by FIEs  
Program 175:  Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 176:  Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 177:  VAT rebates on do mestically produced equipment  
Program 178:  VAT refunds to FIEs purchasing domestically produced equipment  
Program 179:  VAT deduction on fixed assets in the Central region  
Program 180:  Income tax credit for the purchase of domestically manufactured producti on 
equipment  
Program 181:  Import tariff and VAT exemptions for FIEs and certain domestic enterprises using 
imported equipment in encouraged industries  
Program 182:  Acquisition of Government Assets at Less than Fair Market Value  
Program 183:  Export Restrict ions on raw materials (e.g. Coke)  
Program 184:  Input Materials Provided by Government at Less than Fair Market Value  
Program 185:  Utilities Provided by Government at Less than Fair Market Value  
Program 186:  Debt-to-Equity Swaps  
Program 187:  Dividend exempt ion between qualified resident enterprises  
Program 188:  Equity Infusions  
Program 189:  Unpaid Dividends  
Program 191:  Exhibition subsidy for 2012  G/SCM/N/363/CAN  
- 21 - 
  Program 192:  Industry development subsidy by finance bureau  
Program 194:  Investment promotion grant  
Program 195:  Three -new industry supporting fund  
Program 196:  Solar power station grant  
Program 197 -1: Imports interest discount fund  
Program 197 -2: Imports interest discount fund  
Program 198 -1: Fixed assets investment fund  
Program 198 -2: Fixed assets inves tment fund  
Program 199:  Municipal Government High -Tech Zone supporting fund  
Program 200:  Safety production standardization grant  
Program 201:  Municipal Government Science and Technology Bureau Award  
Program 202:  Municipal Government high and new technology  enterprise award  
Program 203:  Innovative award  
Program 204:  Production and sale growth award  
Program 205:  Income growth award of 2012  
Program 206:  Engineering technology research centre award of 2012  
Program 207:  Fixed assets investment rewards  
Program 20 8: Environmental Protection Agency award  
Program 209:  Dredging fund  
Program 210:  Production efficiency award  
Program 211:  Photovoltaic industry development policy fund  
Program 212:  Energy Saving Grant 2012  
Program 213:  Import Fund 2011  
Program 214:  Environ mental pollution liability insurance premium subsidy  
Program 215:  Safety production standardization enterprise subsidy  
Program 216:  Encourage for export enterprises to develop Electronic Commerce Trade  
Program 217:  Development Zone Subsidy  
Program 218:  High school graduates youth Internship Program  
Program 219:  Science and technology subsidy – Municipal Government Science & Technology 
Bureau  G/SCM/N/363/CAN  
- 22 - 
  Program 220:  Expanded Production Incentives  
Program 221:  Foreign Experts Financial Subsidy  
Program 222:  Identifica tion Subsidy  
Program 223:  The Subsidy Income  
Program 224:  Strategic Planning Subsidy  
Program 225:  Grant in -aid 
Program 226:  Subsidies for Internship  
Program 227:  Technology Infrastructure support -- Solar vertical integration research centre  
Program 228:  Technology development award from Science and Technology Office of local 
municipal government.  
Program 229:  Award for high -technology enterprises  
Program 230:  Subsidies from provincial Photovoltaic Industry Association - Project of technical 
standard compone nts staebler -wronski effect development costs  
Program 231:  Provincial international cooperation projects funding -Research program corporated 
with one company in Israel  
Program 232:  R&D Incentives for Medium/Large -sized Enterprises  
Program 233:  863 project -Project of MW thin film silicon/crystalline silicon heterojunction solar cell 
industrialization key technology project  
Program 234:  863/1 project -National high -tech research and development plan in 2012  
Program 235:  863/2 project -Program of Crystalline sil icon cells industrialization key technology 
and Demonstration of the production line with 21% efficiency  
Program 236:  863/3 project -Development of silica -based nanowire solar cells  
Program 237:  973/2 project -Low defect high efficiency crystalline silicon solar cell research  
Program 238:  Technical standards award in 2012, 2013 -Specification for package protection 
technology for PV Modules, Test Method for Vinyl Acetate in EVA Applied in PV 
modules  
Program 239:  Infrastructure Construction  
Program 240:  220KV Line Settlement Construction Funds  
Program 241:  Allowance for Colling Circulating Water Project  
Program 242:  Special funds to support the business development of foreign trade from Finance 
Bureau  
Program 243:  Patent Fund in 2013  
Program 244:  Fifth Science and Technology Award for major patent creators  
Program 245:  Patent fund (PCT) in 2013 from provincial Intellectual Property Office  G/SCM/N/363/CAN  
- 23 - 
  Program 246:  Patent award from Science and Technology Office of Municipal Government  
Program 247:  Patents Fund in 2012  
Program 248:  Patent grants -the patents applied in the first half of 2012; the patents granted in 
the second half of 2012  
Program 249:  Patent award for the project of a core science and education town and eight industrial 
parks garden  
Program 250:  Provincia l Strategic Emerging Industry Development Funds  
Program 251:  Major Achievements -MW Square crystal silicon heterostructure solar cells 
development and industrialization  
Program 252:  Fund for promoting the transformation and upgrading of standardization from  
Provincial Department of Finance  
Program 253:  Laboratory Development Supporting Funds  
Program 254:  The 4th technology plan (technology infrastructure supporting) in 2013 to match 
with Provincial -level technology development award  
Program 255:  Supporting F unds in 2012 Finance Bureau of Changzhou City  
Program 256:  Provincial forwarding looking research in 2013 -Research program corporated with 
one company in Israel  
Program 257:  Funds on Provincial natural science in 2014 -projects of Industrial Grade crystall ine 
silicon solar cell device physics and loss analysis  
Program 258:  Water Conservation Projects in 2012 in Southeast Factory  
Program 259:  On-point site for building as the provincial -level water conservation city  
Program 260:  Water conservation project fo r degumming cleaning by using wastewater in west 
silicon -production factories  
Program 261:  Award for R&D development for large and medium -sized enterprises  
Program 262:  Funds on Postdoctoral Workstation  
Program 263:  National Key new Product Projects Awards  
APPENDIX 4 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN CONCRETE REINFORCING  
BARS FROM THE PEOPLE’S REPUBLIC OF CHINA  
Program 1:  Assistance for Technology Innovation - R&D Project  
Program 2:  Subsidy for the Technology Development  
Program 3:  Fund for Urban Public Utilities  
Program 4:  Grants under the Information Technology Program of Feicheng  
Program 5:  Tax policies for the deduction of research and development expenses  G/SCM/N/363/CAN  
- 24 - 
  APPENDIX 5 – NAM ES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN ALUMINUM  
EXTRUSIONS FROM THE PEOPLE’S REPUBLIC OF CHINA  
Program 1:  Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Coasta l Economic Open Areas and in the Economic and Technological Development 
Zones  
Program 2:  Research & Development (R&D) Assistance Grant  
Program 3:  Superstar Enterprise Grant  
Program 4:  Matching Funds for International Market Development for SMEs  
Program 5:  One-time Awards to Enterprises Whose Products Qualify for "Well-Known 
Trademarks of China " or "Famous Brands of China " 
Program 6:  Export Brand Development Fund  
Program 7:  Preferential Tax Policies for Foreign Invested Enterprises - Reduced Tax Rate for 
Productive  
Program 8:  Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 9:  Local Income Tax Exemption and/or Reduction  
Program 10:  Exemption of Tariff and Import VAT for Imported Technologies and Equipment  
Program 11:  Patent Award of Guangdong Province  
Program 12:  Training Program for Rural Surplus Labor Force Transfer Employment  
Program 13:  Reduction in Land Use Fees  
Program 14:  Provincial Scientific Development Plan Fund  
Program 15:  Primary Aluminum Provided By Gov ernment at Less Than Fair Market Value  
Program 16:  Preferential tax policies for enterprises with foreign investment established in 
Pudong area of Shanghai  
Program 17:  Preferential tax policies for enterprises with foreign investment established in speci al 
economic zones (excluding Shanghai Pudong area)  
Program 18:  Preferential tax policies in the Western Regions  
Program 19:  Local Income Tax Exemption and/or Reduction for SEZs and Designated Areas  
Program 20:  Exemption/reduction of special land tax and  land use fee  
Program 21:  Tariff and Value -added Tax (VAT) exemptions on imported materials and equipments  
Program 22:  Income Tax Refund where Profits Re -Invested  
Program 23:  Preferential costs of services or goods provided by government bodies or state -
owned enterprises  
Program 24:  Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  G/SCM/N/363/CAN  
- 25 - 
  Program 25:  The State Key Technology Renovation Projects  
Program 26:  Reimbursement of Antidumping and/or Countervailing Legal Expenses by t he Local 
Governments  
Program 27:  Grant for Key Enterprises in Equipment Manufacturing Industry  
Program 28:  Export Assistance Grant  
Program 29:  Innovative Experimental Enterprise Grant  
Program 30:  Inward Remittance of Export Earnings  
Program 31:  Interest Subsidies for Loans Secured by Tax Refund Accounts  
Program 32:  Special Support Fund for Non -State -Owned Enterprises (NSOEs)  
Program 33:  State Fund for R&D Technology Projects  
Program 34:  Innovat ion Fund for Medium and Small Business  
Program 35:  Technical Renovation Loan Interest Discount Fund  
Program 36:  Special Project Support Fund  
Program 37:  Special Funds for Foreign Economic and Technical Cooperation  
Program 38:  Special Fund for Brand Dev elopment  
Program 39:  Key Export Enterprise Assistance Fund  
Program 40:  Support Fund for Key Commercial and Industrial Enterprises  
Program 41:  Venture Investment Fund of Hi -Tech Industry  
Program 42:  National Innovation Fund for Technology Based Firms  
Program 43:  Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 44:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 45:  State Fund with Interest Discount  
Program 46:  Debt-to Equity Swaps  
Program 47:  Loans and Interest Subsidies provided under the Northeast Revitalization Program  
Program 48:  Loan Guarantee Fund for Small and Medium Enterprises  
Program 49:  Interest -Free Loans to High and New Technology Projects  
Program 50 : Preferential tax policies for enterprises with foreign investment which are 
technology -intensive and knowledge -intensive  
Program 51:  Preferential tax policies for the research and development of foreign -invested 
enterprises  G/SCM/N/363/CAN  
- 26 - 
  Program 52:  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 53:  Preferential tax policies for domest ic enterprises purchasing domestically produced 
equipment for technology upgrading purpose  
Program 54:  Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 55:  VAT and Income Tax Exemption/Reduction for Enterprises adopting Deb t-to-Equity 
Swaps  
Program 56:  Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs  
__________