G/SCM/N/399/CAN  
 
9 March 2023  
(23-1752) Page: 1/21 
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 2022 from 
Canada . 
 
_______________  
 
  G/SCM/N/399/CAN  
 
- 2 - Reporting Member: CANADA1 
SEMI -ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JULY -31 DECEMBER 2022 
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 
cover age, 
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  Mattresses  
HS 9404.21,  9404.29  
MAT 2022 IN  18.02.2022  
S: 01.01.2021 -
31.12.2021  Preliminary 
determination: 
07.07.2022  
Affirmative  
Measure 
imposed  
P: 07.07.2022  
C: 07.07.2022  
0.06% - 4.16%  
All other rates: 
11.76%  Final 
determination: 
04.11.2022  
Affirmative  
Measure 
imposed  
P: 04.11.2022  
C: 04.11.2022  
0.1% - 2.3%  
All other rates: 
24.1%  - - - - - Program 1:  Loans from state -
owned banks at preferential rates  
Program 2: Loan guarantees 
through the government of 
China/SOE Banks/public bodies  
Program 3: Debt 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  
 
1 Website address where published reports on investigations are available:  https://www.cbsa -asfc.gc.ca/sima -lmsi/menu -eng.html , 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 mea nings 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 o n when they were initiated.   G/SCM/N/399/CAN  
 
- 3 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)           Program 9: Reductions in land 
use and/or rental fees  
Program 10: Grant -patent 
assistance/award  
Program 11: Environment 
protection grant  
Program 12: Grants for the 
retirement of capacity  
Program 13: Grants for 
relocating production facilities  
Program 14: Subsidies related to 
company/enterprise development 
and innovation  
Program 15: Subsidies related to 
employment, training and 
recruitment  
Program 16: Subsidies related to 
pandemic support  
Program 17: Subsidies related to 
quality & improvement  
Program 18: Subsidies related to 
science and technology  
Program 19: Subsidies related to 
social security  
Program 20: Subsidies related to 
talent and skills  
Program  21: Subsidies to provide 
business support  
Program 22: Subsidies for 
utilities for certain enterprises  
Program 23: Award for the 
establishment of non -
manufacturing facilities  
Program 24: Corporate income 
tax exemption and/or reduction 
in special economic z ones (SEZs) 
and other designated areas  
Program 25: Corporate income 
tax reduction for new high tech 
enterprises ( "NHTE ") 
Program 26: Municipal/local 
income tax property reductions  
Program 27: Preferential tax 
policies for foreign -invested 
enterprises (FIEs)  
Program 28: Preferential tax 
policies related to research and 
investment   G/SCM/N/399/CAN  
 
- 4 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)           Program 29: Offsets to taxable 
income related to purchases of 
domestic machinery  
Program 30: Exemption or refund 
of tariff and import value -added 
tax (VAT) for imported 
technologies and equipment  
Program 32: Deed tax exemption 
for SOEs undergoing mergers or 
restructuring  
Program 33: Acquisition of 
government inputs/utilities at 
less than fair market value  
Program 34: Provision of land for 
less than adequate remuneration 
by government  
Program 35: Exemption or refund 
of value -added tax (VAT) for 
purchases of domestic machinery   G/SCM/N/399/CAN  
 
- 5 - Reviews/Other subsequent proceedings  
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  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  19.02.2021 
Judicial Review - 
A-52-215 
(Note 3)  - - - - Appeal filed:  
19.02.2021  - - N/A  
 Certain large diameter carbon and 
alloy steel line pipe  
HS 7305.11, 7305.12, 7305.19  
CV/143/CN  27.09.2021 
Sunset/Expiry 
review  
S: N/A  
I: N/A  - Final 
determination: 
03.08.2022  
Affirmative  
Measure 
extended  
P: 03.08.2022  
C: 03.08.2022  
N/A - - - - - See Appendix 1  
 Certain copper pipe fittings  
HS 7412.10, 7412.20  
CV/118/CN  08.11.2021 
Sunset/Expiry 
review  
S: N/A  
I: N/A  - Final 
determination: 
14.09.2022  
Affirmative  
Measure 
extended  
P: 14.09.2022  
C: 14.09.2022  
N/A - - - - - See Appendix 2  
 Certain pup joints  
HS 7304.29  
CV/127/CN  25.02.2022 
Sunset/Expiry 
review  
S: N/A  
I: N/A  - Final 
determination: 
29.12.2022  
Affirmative  
Measure 
extended  
P: 29.12.2022  
C: 29.12.2022  
N/A - - - - - See Appendix 3  
 
5 Canadian Hardwood Plywoo d and Veneer Association et al. v Agc et al. Federal Court of Appeal file no. A -52-21.  G/SCM/N/399/CAN  
 
- 6 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain stainless steel sinks  
HS 7324.10  
CV/129/CN  29.11.2022 
Sunset/Expiry 
review          
Codes and notations  
P - Publication date  
C - Date of commencement of duty collection  
N/A - Not available  
NR - Not reported  
 
Provisional Measures  (Column 4): Provisional measures apply from the date of a preliminary determination of subsidizing to the date on which the C anadian International Trade 
Tribunal makes its finding regarding injury caused to the Canadian industry (maximum 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 injury; or the date of the 
conclusion of a review of the am ount of subsidy in cases where there is an existing Canadian International Trade Tribunal finding of injury. The amount of th e subsidy is normally 
expressed as an amount per unit.  
No injury (Column 7): The Canadian International Trade Tribunal makes its fi nding 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 Internatio nal 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 resum e or continue, they will resc ind 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 arise n 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 discoverable by the exe rcise 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 show n in column  5. If this column is empty, the ADR h as 
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 
whether an existing measure i n 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.  
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 o f Appeal for domestic judicial review.   G/SCM/N/399/CAN  
 
- 7 - 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/399/CAN  
 
- 8 - 
 
ANNEXES  
DEFINITIVE COUNTERVAILING MEASURES IN FORCE  
AS OF 31 DECEMBER 2022 (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 
of 07.01.2005  06.01.2010 
C.Gaz.2010.I.144.03 
of 06.01.2010  
05.01.2015 
C.Gaz.2015.I.149.03 
of 05.01.2015  
02.09.2020 
C.Gaz.2020.I.154.37 
of 02.09.2020  
 Certain copper pipe fittings  
CV/118/CN  Duties  19.02.2007 
C.Gaz.2007.I.141.09 
of 19.02.2007  17.02.2012 
C.Gaz.2012.I.146.24 
of 17.02.2012  
28.11.2016 
C.Gaz.2017.I.151.07 
of 28.11.2016  
14.09.2022 
C.Gaz.2022.I.156.39 
of 14.09.2022  
 Certain seamless steel casing  
CV/122/CN  Duties  10.03.2008 
C.Gaz.2008.I.142.12 
of 10.03.2008  11.03.2013 
C.Gaz.2013.I.147.30 
of 11.03.2013  
28.11.2018 
C.Gaz.2018.I.152.49 
of 28.11.2018  
 Certain carbon steel welded 
pipe 
CV/123/CN  Duties  20.08.2008 
C.Gaz.2008.I.142.35 
of 20.08.2008  19.08.2013 
C.Gaz.2013.I.147.40 
of 19.08.2013  
28.03.2019 
C.Gaz.2019.I.153.14 
of 28.03.2019  
 Certain thermoelectric coolers 
and warmers  
CV/121/CN  Duties  11.12.2008 
C.Gaz.2008.I.142.51 
of 11.12.2008  09.12.2013 
C.Gaz.2013.I.147.51 
of 09.12.2013  
05.09.2019 
C.Gaz.2019.I.153.37 
of 05.09.2019  
 Certain aluminium extrusions  
CV/124/CN  Duties  17.03.2009 
C.Gaz.2009.I.143.13 
of 17.03.2009  17.03.2014 
C.Gaz.2014.I.148.14 
of 17.03.2014  
13.01.2020 
C.Gaz.2020.I.154.4 
of 13.01.2020  
 Certain oil country tubular 
goods  
CV/125/CN  Duties  23.03.2010 
C.Gaz.2010.I.144.14 
of 23.03.2010  02.03.2015 
C.Gaz.2015.I.149.11 
of 02.03.2015  
10.12.2020 
C.Gaz.2020.I.154.51 
of 10.12.2020  G/SCM /N/399/CAN  
 
- 9 - 
 
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 steel grating  
CV/126/CN  Duties  19.04.2011 
C.Gaz.2011.145.19 
of 19.04.2011  18.04.2016 
C.Gaz.2016.I.150.18 
of 18.04.2016  
02.02.2022 
C.Gaz.2022.I.156.7 
of 02.02.2022  
 Certain pup joints  
CV/127/CN  Duties  10.04.2012 
C.Gaz.2012.I.146.16 
of 10.04.2012  07.04.2017 
C.Gaz.2017.I.151.16 
of 07.04.2017  
29.12.2022 
C.Gaz.2023.I.157.1 of  
29.12.2022  
 Certain stainless steel sinks  
CV/129/CN  Duties  24.05.2012 
C.Gaz.2012.I.146.22 
of 24.05.2012  08.02.2018 
C.Gaz.2018.I.152.7 
of 08.02.2018  
 Certain steel piling pipe  
CV/130/CN  Duties  30.11.2012 
C.Gaz.2012.I.146.49 
of 30.11.2012  04.07.2018 
C.Gaz.2018.I.152.35 
of 04.07.2018  
 Certain unitized wall modules  
CV/135/CN  Duties  12.11.2013 
C.Gaz.2013.I.147.47 
of 12.11.2013  03.07.2019 
C.Gaz.2019.I.153.28 
of 03.07.2019  
 Certain silicon metal  
CV/136/CN  Duties  19.11.2013 
C.Gaz.2013.I.147.48 
of 19.11.2013  22.08.2019 
C.Gaz.2019.I.153.35 
of 22.08.2019  
 Certain copper tube  
CV/137/CN  Duties  18.12.2013 
C.Gaz.2014.I.148.01 
of 18.12.2013  25.09.2019 
C.Gaz.2019.I.153.40 
of 25.09.2019  
 Certain concrete reinforcing 
bar 
CV/138/CN  Duties  09.01.2015 
C.Gaz.2015.I.149.03 
of 09.01.2015  14.10.2020 
C.Gaz.2020.I.154.43 
of 14.10.2020  
 Certain photovoltaic modules 
and laminates  
CV/140/CN  Duties  03.07.2015 
C.Gaz.2015.I.149.36 
of 04.07.2015  25.03.2021 
C.Gaz.2021.I.155.15 
of 25.03.2021  
 Certain carbon and alloy steel 
line pipe  
CV/142/CN  Duties  29.03.2016 
C.Gaz.2016.I.150.15 
of 29.03.2016  06.01.2022 
C.Gaz.2012.I.156.3 
of 06.01.2022  
 Certain large diameter carbon 
and alloy steel line pipe  
CV/143/CN  Duties  20.10.2016 
C.Gaz.2016.I.150.44 
of 20.10.2016  03.08.2022 
C.Gaz.2022.I.156.33 
of 03.08.2022  
 Certain sucker rods  
SR 2018 IN/CN  Duties  14.12.2018 
C.Gaz.2018.I.152.52 
of 14.12.2018  - 
 Certain cold -rolled steel  
CRS 2018 IN/CN  Duties  21.12.2018 
C.Gaz.2019.I.153.01 
of 21.12.2018  - 
 Upholstered domestic seating  
UDS 2020 IN/CN  Duties  02.09.2021 
C.Gaz.2021.I.155.44 
of 02.09.2021  - 
 Container chassis  
CC 2021 IN/CN  Duties  18.02.2022 
C.Gaz.2022.I.156.9 
of 18.02.2022  - 
 Mattresses  
MAT 2022 IN  Duties  04.11.2022  
C.Gaz.2022.I.156.46 
of  04.11.2022   G/SCM/N/399/CAN  
 
- 10 - 
 
Country/  
Customs 
Territory  Product,  
investigation  
ID number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of extension; 
publication 
reference(s)  
European 
Union1 Certain refined sugar  
CV/87/EU  Duties  06.11.1995 
C.Gaz.1995.I.129.46 
of 06.11.1995  03.11.2000 
C.Gaz.2000.I.134.47 
of 03.11.2000  
02.11.2005 
C.Gaz.2005.I.139.46 
of 02.11.2005  
01.11.2010 
C.Gaz.2010.I.144.47 
of 28.09.20122 
30.10.2015 
C.Gaz.2015.I.149.46 
of 30.10.2015  
06.08.2021 
C.Gaz.2021.I.155.33 
of 06.08.2021  
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 
of 17.08.2001  16.08.2006 
C.Gaz.2006.I.140.34 
of 16.08.2006  
15.08.2011 
C.Gaz.2011.I.145.35 
of 15.08.2011  
12.08.2016 
C.Gaz.2016.I.150.35 
of 12.08.2016  
13.05.2022 
C.Gaz.2022.I.156.21 
of 13.05.2022  
 Certain carbon steel welded 
pipe 
CV/132/IN  Duties  11.12.2012 
C.Gaz.2012.I.146.51 
of 11.12.2012  15.10.2018  
C.Gaz.2018.I.152.43 
of 15.10.2018  
 Grinding media  
GM 2020 IN/IN  Duties  27.08.2021 
C.Gaz.2021.I.155.36 
of 27.08.2021  - 
Korea, Rep. 
of Certain cold -rolled steel  
CRS 2018 IN/KR  Duties  21.12.2018 
C.Gaz.2019.I.153.01 
of 21.12.2018  - 
Türkiye  Certain dry wheat pasta  
DWP 2017 IN/TR  Duties  26.07.2018 
C.Gaz.2018.I.152.31 
of 26.07.2018  - 
 Certain corrosion -resistant 
steel sheet 2  
COR2 2019 IN/TR  Duties  16.11.2020 
C.Gaz.2020.I.154.43 
of 16.11.2020  - 
United 
Kingdom  Certain refined sugar  
CV/87/UK  Duties  01.01.2021 
C.Gaz.1995.I.129.46 
of 06.11.19953 06.08.2021 
C.Gaz.2021.I.155.33 
of 06.08.20214 
Viet Nam  Certain copper pipe fittings  
CPF2 2017 IN/VN  Duties  25.05.2018 
C.Gaz.2018.I.152.26 
of 25.05.2018  - 
 Certain cold -rolled steel  
CRS 2018 IN/VN  Duties  21.12.2018 
C.Gaz.2019.I.153.01 
of 21.12.2018  - 
 
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 reinstate d in accordance with the Tribunal's decision of 28 September 2012.  
3 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.  
4 Duty extended to the origin after completion of the process  of separation from the European Union 
on 31.12.2020.  G/SCM /N/399/CAN  
 
- 11 - 
 
Country/  
Customs 
Territory  Product,  
investigation  
ID number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of extension; 
publication 
reference(s)  
Viet Nam 
(Cont'd)  Upholstered domestic seating  
UDS 2020 IN/VN  Duties  02.09.2021 
C.Gaz.2021.I.155.44 
of 02.09.2021  - 
Note 5  - The Canada Gazette is available electronically since 1998.  
 
REFUND REQUESTS DURING THE PERIOD  
1 JULY THROUGH 31 DECEMBER 2022  (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  25 Commenced: 20  
Completed: 13  
 Certain steel fasteners  
CV/103/CN  07.01.2005  
02.09.2020  263 Commenced: 86  
Completed: 275  
 Certain carbon and alloy steel line 
pipe 
CV/142/CN  29.03.2016  
06.01.2022  1 Commenced: 1  
Completed: 0  
 Certain cold -rolled steel  
CRS 2018 IN/CN  21.12.2018  1 Commenced: 1  
Completed: 0  
 Certain copper pipe fittings  
CV/118/CN  19.02.2007  
14.09.2022  16 Commenced: 0  
Completed: 16  
 Certain fabricated industrial steel 
components  
FISC 2016 IN/CN  25.05.2017  144 Commenced: 0  
Completed: 150  
 Certain oil country tubular goods  
CV/125/CN  23.03.2010  
10.12.2020  5 Commenced: 5  
Completed: 7  
 Certain steel grating  
CV/126/CN  19.04.2011  
02.02.2022  65 Commenced: 0  
Completed: 65  
 Certain steel piling pipe  
CV/130/CN  30.11.2012  
04.07.2018  8 Commenced: 52  
Completed: 1  
 Certain pup joints  
CV/127/CN  10.04.2012  
29.12.2022  0 Commenced: 1  
Completed: 0  
 Certain stainless steel sinks  
CV/129/CN  24.05.2012  
08.02.2018  20 Commenced: 2  
Completed: 20  
 Certain thermoelectric coolers and 
warmers  
CV/121/CN  11.12.2008  
05.09.2019  6 Commenced: 0  
Completed: 7  
 Container chassis  
CC 2021 IN/CN  18.02.2022  11 Commenced: 11  
Completed: 0  
 Certain photovoltaic modules and 
laminates  
CV/140/CN  03.07.2015  
25.03.2021  1 Commenced: 0  
Completed: 3  
 Upholstered domestic seating  
UDS 2020 IN/CN  02.09.2021  615 Commenced: 937  
Completed: 501  
European 
Union5 Certain refined sugar  
CV/87/EU  06.11.1995  
06.08.2021  0 Commenced: 0  
Completed: 1  
Türkiye  Certain dry wheat pasta  
DWP 2017 IN/TR  26.07.2018  1 Commenced: 1  
Completed: 0  
Viet Nam  Upholstered domestic seating  
UDS 2020 IN/VN  02.09.2021  104 Commenced: 200  
Completed: 170  
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 w ill appear on both reports).  
 
5 European Union (27 member States).  G/SCM/N/399/CAN  
 
- 12 - 
 
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 descri ptions apply 
for the table headings:  
- "Number of refund requests received": the number of requests received during the period covered 
by the report.  
- "Number of refund reviews commenced": includes the number of requests received during the 
period covered by the report and the number of requests 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 w ithin 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 on e request to represent a series of entries rather than an individual entry.  
 
APPEALS ON REFUND REQUESTS DURING THE PERIOD  
1 JULY THROUGH 31 DECEMBER 2022  (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 appeals that were open or decided upon during the period covered by 
the report are identified above.  
 
TERMINATION OF MEASURES DURING THE PE RIOD  
1 JULY  THROUGH 31 DECEMBER 2022 
Country/Customs 
Territory  Product,  
investigation  
ID number  Date of  
termination  Reason for  
termination  
NIL 
 
  G/SCM /N/399/CAN  
 
- 13 - 
 
APPENDIX 1 - 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 Reductio n 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 Expor t-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 of 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  
Program 21:  On lending Support Provided by the Export -Import Bank of China t hrough 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 Taxpayers in Yanghang Industrial P ark 
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 Development Overseas Support Fund (Fos han) G/SCM/N/399/CAN  
 
- 14 - 
 
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 Renovation Fund  
Program 41:  Enterprise Innov ation 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 Munici pality 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  
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 Ma jor Industries Development Special Fund  
Program 57:  Grant – Cleaning -production Qualified Enterprise Reward  
Program 58:  Grant – Development of Strategic Emerging Industry  
Program 59:  Grant – Financial Subsidies from Wei Hai City Gao Cun Town Government  
Program 60:  Grant – Jiangsu Province Finance Supporting Fund  
Program 61:  Grant – Large Taxpayer Award  G/SCM /N/399/CAN  
 
- 15 - 
 
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 Technological 
Innovation and Research Findings  
Program 68:  Grant – State Service Indu stry 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 Government (Shandong)  
Program 72:  Grants for Encouraging the Establishment of Hea dquarters 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 78:  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 Experimental Enterprise Grant  
Program 83:  Innovative Small and Medium -Sized Enterprise Grants  
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 Gov ernment 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:  Municipal Government – Exhibition Grant  
Program 92:  Municipal Government – Expor t Grant  G/SCM/N/399/CAN  
 
- 16 - 
 
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 Technology 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 Foreign 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 c omprehensive technological revamping  
Program 113:  Subsidy for Supporting Energy Conservation and Emission Reduction of Local 
Industry  
Program 114:  Subsidy for the Technology Development  
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 117:  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 Provincial Government  
b. Provided by Municipal Government  
Program 121:  The "Torc h Project"  G/SCM /N/399/CAN  
 
- 17 - 
 
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 I ncome Tax Reduction for New High -Technology Enterprises  
Program 127:  Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
Program 128:  Exemption from City 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 fo r Technology Upgrading Purpose  
Program 136:  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 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 un der 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 Income of the Disabled  
Program 145:  Tax Policies for the Deduction of Research and Development Ex penses  
Program 146:  VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt to 
Equity Swaps  
Program 147:  VAT Exemptions for State -authorized Enterprise Technical Centers  
Program 148:  Exemption of Tariff and Import VAT for the Imported Technolo gies 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  
Progr am 151:  VAT Reduction and Exemption for Recycled Products  
Program 152:  VAT Refunds to FIEs Purchasing Domestically -Produced Equipment  
Program 153:  Acquisition of Government Assets at Less than Fair Market Value  
Program 154:  Input Materials Provided by Gove rnment at Less than Fair Market Value  G/SCM/N/399/CAN  
 
- 18 - 
 
Program 155:  Provision of Land for Less Than Adequate Remuneration by Jiangsu Province  
Program 156:  Provision of Land for Less Than Adequate Remuneration within the Wuxi High tech 
Development Zone  
Program 157:  Provisio n 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 Distribut ing Dividends to the State  
APPENDIX 2 – 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 de velopment 
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  
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 which have 
establishments or places in China and are engaged in production or business 
operations purchas ing domestically produced equipments  
Program 18:  Preferential tax policies for domestic enterprises purchasing domestically 
produced equipments for technology upgrading purpose  
Program 19:  Exemption of tariff and import VAT for the imported technologies an d equipments  
Program 20:  Reduction in land use fees  
Program 21:  Purchase of goods from state -owned enterprises  G/SCM /N/399/CAN  
 
- 19 - 
 
APPENDIX 3 – NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN PUP JOINTS  
FROM THE PEOPLE'S RE PUBLIC OF CHINA  
Program 1:  Preferential Tax Policies for Enterprises with Foreign Investment (FIEs)  
Program 2:  Preferential Tax Policies for FIEs  Established in the Coastal Economic Open Areas 
and in the Economic and Technological Development Zones  
Program 3:  Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 4:  Preferential Tax Policies in the Western Regions  
Program 5:  Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 6:  Local Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 7:  Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 8:  Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and 
Equipment in SEZs and other Designated Areas  
Program 9:  Income Tax Refund wher e Profits Re -invested in SEZs and other Designated Areas  
Program 10:  Preferential Costs of Services and/or Goods Provided by Government or State -
owned Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 11:  The State Key Technology Renovation P rojects  
Program 12:  Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the 
Local Governments  
Program 13:  Repaying Foreign Currency Loan by Returned VAT  
Program 14:  Government Export Subsidy and Product Innovation Subsidy  
Program 15:  Export Assistance Grant  
Program 16:  Research & Development (R&D) Assistance Grant  
Program 17:  Innovative Experimental Enterprise Grant  
Program 18:  Superstar Enterprise Grant  
Program 19:  Awards to Enterprises Whose Products Qualify for "Well -Known Trade marks of 
China" or "Famous Brands of China"  
Program 20:  Export Brand Development Fund  
Program 21:  Provincial Scientific Development Plan Fund  
Program 22:  Technical Renovation Loan Interest Discount Fund  
Program 23:  Venture Investment Fund of Hi -Tech In dustry Program 24: National Innovation 
Fund for Technology Based Firms  
Program 25:  Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 26:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Inv estment  
Program 27:  Innovative Small and Medium -Sized Enterprise Grants  
Program 28:  Product Quality Grant  
Program 29:  2009 Energy -saving Fund  
Program 30:  Energy -Saving Technique Special Fund  
Program 31:  Grants to Privately -Owned Export Enterprises  
Program 32:  Grants for Export Activities  G/SCM/N/399/CAN  
 
- 20 - 
 
Program 33:  Grants for International Certification  
Program 34:  Liaoning High -Tech Products & Equipment Exports Interest Assistance  
Program 35:  Emission Reduction and Energy -saving Award  
Program 36:  Grant for Market Promotion and Trade Development  
Program 37:  Refund of Land Transfer Fee  
Program 38:  Grant - Assistance for Exhibition Booth Fees  
Program 39:  Grant - Patent Application Assistance  
Program 40:  Grant - State Service Industry Development Fund  
Progra m 41:  Grant - Changzhou Five Major Industries Development Special Fund  
Program 42:  Grant - Ecological Garden Enterprise Reward  
Program 43:  Grant - Municipal Construction Reward  
Program 44:  Grant - Cleaning -production Qualified Enterprise Reward  
Program  45:  Grant - Provisional Industry Promotion Special Fund  
Program 46:  Grant -Jiangsu Province Finance Supporting Fund  
Program 47:  Grant - Guaranteed Growth Fund  
Program 48:  Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 49:  Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 50:  Grant - Subsidy from Water Saving Office  
Program 51:  Grant - Insurance Expense Compensation  
Program 52:  Grant - Industrial Science and Technology Breakthrough Special Fund  
Program 53:  Grant - Special Supporting Fund for Commercialization of Technological 
Innovation and Research Findings  
Program 54:  Grant - Changzhou City Key Supporting Industry Upgrading Special Fund  
Program 55:  Grant - Special Fund for Fostering Stable G rowth of Foreign Trade in 2009  
Program 56:  Grant - Financial Subsidies from Wei Hai City Gao Cun Town Government  
Program 57:  Grant - Policy on Value -added Tax for Recyclable Resources  
Program 58:  Grant - Large Taxpayer Award  
Program 59:  Grant - Resourc es Conservation and Environment Protection Grant  
Program 60:  Debt-to-Equity Swaps  
Program 61:  Exemptions for SOEs from Distributing Dividends to the State  
Program 62:  Loans and Interest Subsidies Provided Under the Northeast Revitalization 
Program  
Progr am 63:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less 
Than 10 Years  
Program 64:  Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 65:  Preferential Tax Policies for FIEs  which are Technology Intensive and Knowledge 
Intensive  
Program 66:  Preferential Tax Policies for the Research and Development of FIEs  
Program 67:  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 Equipments  
Program 68:  Preferential Tax Policies for Domestic Enterprises Purchasing Domestically 
Produced Equipments for Technology Upgrading Purpose  G/SCM /N/399/CAN  
 
- 21 - 
 
Program 69:  Income T ax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 70:  VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-
Equity Swaps  
Program 71:  Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 72:  Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 73:  Relief from Duties and Taxes on Imported Material and Other Manufacturing 
Inputs  
Program 74:  Exemption of VAT on Purchases of Equipment  
Program 75:  Reduction in La nd Use Fees, Land Rental Rates, and Land Purchase Prices  
Program 76:  Deed Tax Exemptions for Land Transferred through Merger or Restructuring  
Program 77:  Input Materials Provided by Government at Less than Fair Market value  
Program 78:  Utilities Provide d by Government at Less than Fair Market Value  
Program 79:  Acquisition of Government Assets at Less than Fair Market Value  
Program 80:  Coke Provided by Government at Less than Fair Market Value  
 
__________