G/SCM/N/3 92/CAN  
17 October 2022 
(22-7803) Page: 1/23 
Committee on Subsidies and  Countervailing Measures  Original:  English  
 
  
SEMI -ANNUAL REPORT UNDER ARTICLE 25.11  
OF THE AGREEMENT  
CANADA  
Reproduced herewith is the semi -annual report for the period 1 January -30 June 2022 from Canada . 
_______________  
   
  G/SCM/N/3 92/CAN 
- 2 - 
 
Reporting Member : CANADA1 
SEMI -ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JANUARY -30 JUNE 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  Undertakin
g 
 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  Container chassis  
HS ex-8706.00, ex -8716.39, 
8716.40, ex -8716.80, 
ex-8716.90  
CC 2021 IN/CN  10.06.2021  
S: 01.05.2020 -
30.04.2021  
I: N/A  Preliminary 
determination: 
21.10.2021  
Affirmative 
Measure imposed  
P: 21.10.2021  
C: 21.10.2021 
7.1%  
All other rates: 
20.2%  Final 
determination: 
18.02.2022  
Affirmative 
Measure imposed  
P: 18.02.2022  
C: 18.02.2022 
2.5%  
All other rates: 
20.4%  - - - - - See appendix 1 
 Mattresses   
HS 9404.21,  
9404.29  
MAT 2022 IN  18.02.2022  
S: 01.01.2021 -
31.12.2021  - - - - - - - - 
 
1 Website address where publishe d reports on investigations are available: https://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 o n when they were initiated.    
  G/SCM/N/3 92/CAN 
- 3 - 
 
1 2 3 4 5 6 7 8 9 10 11 
China  
(Cont'd ) Drill pipe  
HS 7304.23  
DP 2022 IN  25.03.2022  
S: 01.01.2021 -
28.02.2022  - - - Preliminary 
determination: 
24.05.2022  
Negative 
No measure 
imposed  
The evidence 
does not disclose 
a reasonable 
indication that the 
dumping and 
subsidizing of the 
subject goods 
have caused 
injury or 
retardation or are 
threatening to 
cause injury.  - - - - 
    
  G/SCM/N/3 92/CAN 
- 4 - 
 
Reviews/Other subsequent proceeding s 
Country or 
customs 
territory  Product  Initiation  Preliminary 
results/  
determination  Final results  Revocation 
of 
Measures  Other 
(e.g.  proced
ures 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)  Impor t 
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 carbon and alloy steel line 
pipe  
HS ex-7304.19, ex -7305.11, 
ex 7305.12, ex -7305.19, 7306.19 
CV/142/CN  05.03.2021 
Sunset/Expiry 
review  
S: N/A  
I: N/A  - Final determination: 
06.01.2022  
Affirmative Measure 
extended  
P: 06.01.2022 
C: 06.01.2022 
12.10–986.85 
RMB/MT  
All other rates: 
989.97 RMB/MT  - - - - - See Appendix 2 
Certain steel grating  
HS 7308.90  
CV/126/CN  29.03.2021 
Sunset/Expiry 
review  
S: N/A  
I: N/A  - Final determination: 
02.02.2022  
Affirmative Measure 
extended  
P: 02.02.2022  
C: 02.02.2022  
543–632 
Renminbi/metric 
tone  - - - - - See Appendix  3 
 
5 Canadian Hardwood Plywood and Veneer Association et al. v Agc et al. Federal Court of Appeal file no. A -52-21.   
  G/SCM/N/3 92/CAN 
- 5 - 
 
1 2 3 4 5 6 7 8 9 10 11 
China  
(Cont'd ) 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  - - - - - - - See Appendix  4 
 Certain c opper pipe fittings  
HS 7412.10, 7412.20  
CV/118/CN  08.11.2021 
Sunset/Expiry 
review  
S: N/A  
I: N/A  - - - - - - - See Appendix  5 
 Certain p up joints  
HS 7304.29  
CV/127/CN  25.02.2022 
Sunset/Expiry 
review  
S: N/A  
I: N/A  - - - - - - - See Appendix 6  
 Certain fabricated industrial steel 
components  
HS 7216.99, 7301.20, 7308.40,  
ex-7308.90, ex 7326.90,  
ex 8421.99, 8428.31 ex -8428.32, 
ex 8428.33 ex -8428.39  
FISC 2016 IN/CN  - - - - 24.05.2022 
CITT 
rescinded 
measures - 
Expiry 
without 
review  - - - - 
India Certain hot -rolled steel sheet 
(previously hot-rolled carbon steel 
sheet)  
HS 7208.25, 7208.26, 7208.27, 
7208.36, 7208.37, 7208.38, 
7208.39, 7208.53, 7208.54, 
7208.90, 7211.13, ex -7211.14, 
7211.19, 7225.30, 7225.40, 
7225.99, 7226.20, 7226.90, 
7226.91  
CV/94/IN  09.07.2021 
Sunset/Expiry 
review  - Final determination: 
13.05.2022  
Affirmative Measure 
extended  
P: 13.05.2022  
C: 13.05.2022  
NR  - - - - - See Appendix  7 
 
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 (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 injury; 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.    
  G/SCM/N/3 92/CAN 
- 6 - 
 
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 resum e 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 show n in column  5. If this column  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 
whether a n existing measure in force will be extended to the goods. Individual amounts of subsidy are not calculated and, therefore, i t 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 ca n 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/3 92/CAN 
- 7 - 
  ANNEXES  
DEFINITIVE COUNTERVAILING MEASURES IN FORCE  
AS OF 30 JUNE 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  
 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 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 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 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/3 92/CAN 
- 8 - 
  Country/ 
Customs 
Territory  Product, investigation  
ID number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of 
extension; 
publication 
reference(s)  
China (Cont'd)  Certain 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  
 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  - 
 Certain cold -rolled steel  
CRS 2018 IN/CN  Duties  21.12.2018 
C.Gaz.2019.I.153.01 
of 21.12.2018  - 
 Certain sucker rods  
SR 2018 IN/CN  Duties  14.12.2018 
C.Gaz.2018.I.152.52 
of 14.12.2018  - 
 Container chassis  
CC 2021 IN/CN  Duties  18.02.2022 
C.Gaz.2022.I.156.9 
of 18.02.2022  - 
 Upholstered domestic seating  
UDS 2020 IN/CN  Duties  02.09.2021 
C.Gaz.2021.I.155.44 
of 02.09.2021  - G/SCM/N/3 92/CAN 
- 9 - 
  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  15.10.20183 
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 06.11.19954 06.08.2021 
C.Gaz.2021.I.155.33 
of 06.08.20215 
 
1 European Union (27 member States).  
2 The finding against the European Union was originally rescinded but this decision was reversed on 
appeal and duties were reinstated in accordance with the Tribunal 's decision of 28 September 2012.  
3 Please note that this date of extension was incorrectly reported as 08.12.2017 in documents 
G/SCM/363/CAN, G/SCM/371/CAN, G/SCM/379/CAN and G/SCM/386/CAN. Please consider this date as the 
correct one  
4 Please note that before 01.01. 2021, the measure CV/87/EU was applied to the United Kingdom as a 
member of the European Union.  
5 Duty extended to the origin after completion of the process of separation from the European Union 
on 31.12.2020.  G/SCM/N/3 92/CAN 
- 10 - 
  Country/ 
Customs 
Territory  Product, investigation  
ID number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of 
extension; 
publication 
reference(s)  
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  - 
 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 JANUARY THROUGH 30 JUNE 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  3 Commenced: 8 
Completed: 22  
 Certain steel fasteners  
CV/103/CN  07.01.2005  
02.09.2020  78 Commenced: 92 
Completed: 75  
 Certain copper pipe fittings  
CV/118/CN  19.02.2007  
28.11.2016  3 Commenced: 3 
Completed: 0  
 Certain fabricated industrial steel 
components  
FISC 2016 IN/CN  25.05.2017  14 Commenced: 6 
Completed: 8  
 Certain oil country tubular goods  
CV/125/CN  23.03.2010  
10.12.2020  6 Commenced: 2 
Completed: 5  
 Certain steel piling pipe  
CV/130/CN  30.11.2012  
04.07.2018  45 Commenced: 45 
Completed: 45  
 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  0 Commenced: 0 
Completed: 1  
 Certain stainless steel sinks  
CV/129/CN  24.05.2012  
08.02.2018  1 Commenced: 2 
Completed: 2  
 Certain thermoelectric coolers and 
warmers  
CV/121/CN  11.12.2008  
05.09.2019  1 Commenced: 1 
Completed: 1  
 Upholstered domestic seating  
UDS 2020 IN/CN  02.09.2021  1073 Commenced: 864 
Completed: 303  
European 
Union6 Certain refined sugar 
CV/87/EU  06.11.1995  
06.08.2021  1 Commenced: 1 
Completed: 0  
Viet Nam  Upholstered domestic seating  
UDS 2020 IN/VN  02.09.2021  222 Commenced: 211 
Completed: 26  
 
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).  
 
6 European Union (27 member States).  G/SCM/N/3 92/CAN 
- 11 - 
  In Canada, requests for re -determinations follow a two -level appeal system under which the re -determination at 
the first level can further be appealed at the second level.  
Consequently, the table records the number of requests made under both levels of re -determination, for any of 
the two grounds listed previously with respect to imported goods subject to countervailing measures.  
Note that in the context of the Canadian system for processing refund requests, the following descriptions apply 
for the table headings:  
- "Number of refund requests received": the number of requests received during the period covered 
by the report.  
- "Number of refund reviews commenced": includes the number of requests received during th e 
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 r endered within one year.  
- "Number of refund reviews completed": the number of requests that were completed during the 
period covered by the report.  
Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus be possib le 
for one request to represent a series of entries rather than an individual entry.  
 
APPEALS ON REFUND REQUESTS DURING THE PERIOD  
1 JANUARY THROUGH 30 JUNE 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 JANUARY THROUGH 30 JUNE 2022  
Country/Customs 
Territory  Product,  Investigation  
ID number  Date of termination  Reason of termination  
China  Certain fabricated industrial 
steel components  
FISC 2016 IN/CN  24.05.2022  
Effective from: 
24.05.2022  CITT rescinded measures - 
Expiry without review  
 
  G/SCM/N/3 92/CAN 
- 12 - 
  APPENDIX 1 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
PRELIMINARY DETERMINATION OF SUBSIDIZATION OF CONTAINER  
CHASSIS FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 1:   Loans from State -Owned Banks at Preferential Rates  
Program 2:   Loan Guarantee through the Government of China/SOE 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 Performance Grants  
Program 8:   Performance Award Grants  
Program 9:   Reductions in Land Use and/or Rental Fees  
Program 10:  Grants for the Retirement of Capacity  
Program 11:  Grants for Relocating Production Facilities  
Program 12:  Grant - Patent Assistance/Award  
Program 13:  Environment Protection Grant  
Program 14:  Subsidies Related to Employment, Training and Recruitment  
Program 1 5: Subsidies Related to Pandemic Support  
Program 16:  Corporate Income Tax Exemption and/or Reduction in Special Economic Zones 
(SEZs) and Other Designated Areas  
Program 17:  Corporate Income Tax Reduction for New High Tech Enterprises  
Program 18:  Municipal/ Local Income or Property Tax Reductions  
Program 19:  Preferential Tax Policies for Foreign -Invested Enterprises (FIEs)  
Program 20:  Preferential Tax Policies Related to Research and Investment  
Program 21:  Tax Incentives to Develop the Qianhai Cooperation Zon e 
Program 22:  Offsets to Taxable Income Related to Purchases of Domestic Machinery  
Program 23:  Exemption or Refund of Tariff and Import Value -Added Tax (VAT) for Imported 
Technologies and Equipment  
Program 24:  Relief from Duties and Taxes on Imported Mater ial and Other Manufacturing 
Inputs  
Program 25:  Deed Tax Exemption for SOEs Undergoing Mergers or Restructuring  
Program 26:  Acquisition of Government Inputs/Utilities for Less than Adequate Remuneration  
Program 27:  Provision of Land for Less than Adequate Remuneration by Government  
APPENDIX 2 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN CARBON AND  
ALLOY STEEL LINE PIPE FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 21:  Preferential Loans from S tate-Owned Banks  
Program 24:  Advanced Science – Technology Enterprise Grant  
Program 28 -1: Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of 
China" or "Famous Brands of China" – Shanghai  
Program 28 -2: Awards to Enterprises Whose Pro ducts Qualify for "Well -Known Trademarks of 
China" or "Famous Brands of China" – Jiangsu Province  G/SCM/N/3 92/CAN 
- 13 - 
  Program 33:  Emission Reduction and Energy -saving Award  
Program 36:  Energy -saving Technology Renovation Fund  
Program 40 -1: Export Assistance Grant – Jiangdu Di strict 
Program 40 -2: Export Assistance Grant – Tianjin  
Program 40 -3: Export Assistance Grant – Municipality A  
Program  41-1: Export Brand Development Fund – Tianjin  
Program  41-2: Export Brand Development Fund – Municipality A  
Program  41-3: Export Brand Deve lopment Fund – Allocation of Changzhou for Foreign Trade 
Market Development and Export Brands  
Program  42-1: Financial Subsidy – Shanghai  
Program  42-2: Financial Subsidy – Changzhou  
Program  42-3: Financial Subsidy – Municipality A  
Program  42-4: Financial Su bsidy – Municipality B  
Program  43: Five Points, One Line Strategy in Liaoning Province  
Program  50: Grant – Cleaning -production Qualified Enterprise Reward  
Program  54-1: Grant – Patent Application Assistance - Shanghai  
Program  54-2: Grant – Patent Applicati on Assistance - Municipality A  
Program  54-3: Grant – Patent Application Assistance - Municipality B  
Program  55: Grant – Provincial Foreign Economy and Trade Development Special Fund  
Program  57-1: Grant – Resources Conservation and Environment Protection Gr ant – Yangzhou  
Program  57-2: Grant – Resources Conservation and Environment Protection Grant – 
Municipality  A 
Program  59: Grant – Special Supporting Fund for Commercialization of Technological 
Innovation and Research Findings  
Program  61: Grant – Subsidy from Water Saving Office  
Program  67: Grants for Export Increasing  
Program  78: Jiangdu City Industrial Economy Performance Award (Jiangsu)  
Program  80-1: Local and Provincial Government Reimbursement Grants on Export Credit 
Insurance Fees - Changzhou  
Program  80-2: Local and Provincial Government Reimbursement Grants on Export Credit 
Insurance Fees - Provincial  
Program  85: National High -Tech R&D Program (Also Known as the 863 Program)  
Program  87: Preferential Export Credit Insurance Provided by the Chi na Export and Credit 
Insurance Corporation, Including Grants Provided by the GOC to Cover Export 
Credit Insurance Fees  
Program  88: Product Quality Grant  
Program  89: Provincial Government – Equipment Grant  
Program  91: Reduction in Land Use Fees, Land Rental  Rates, and Land Purchase Prices  
Program  93-1: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the 
Local Governments – Shanghai  
Program  93-2: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the 
Local Governments – Municipality A  
Program  96-1: Research & Development (R&D) Assistance Grant – Federal  G/SCM/N/3 92/CAN 
- 14 - 
  Program  96-2: Research & Development (R&D) Assistance Grant – Municipal  
Program  98-1: Subsidy for the Technology Development – Shanghai  
Program  98-2: Subsidy for the Tec hnology Development – Municipality A  
Program  102: Technical Renovation Loan Interest Discount Fund  
Program  108: Corporate Income Tax Reduction for New High -Technology Enterprises  
Program  123: Exemption of Tariff and Import VAT for the Imported Technologies  and Equipment  
Program  129: Input Materials Provided by Government at Less than Fair Market Value  
Program  130: Provision of Land for Less Than Adequate Remuneration by Jiangsu Province  
Program  136-1: Talent Reward – Purchase of Advanced Equipment  
Program  136-2: Talent Reward – Provided by Provincial Government  
Program  136-3: Talent Reward – Provided by Municipal Government  
Program  137: Promoting the Construction of R&D Institution  
Program  138: Grant – Development of Strategic Emerging Industry  
Program  139: Grant for National Development, Energy Conservation, Resource -saving, and 
Industrial Pollution Control Projects  
Program  140-1: Financial Support for Foreign Trade – Changzhou  
Program  140-2: Financial Support for Foreign Trade – Wuxi 
Program  142: Financial Aid for Excellent Performance of Enterprises in Quality Control  
Program  143: Technology Creation Award  
Program  144: Export Credit Insurance Supporting Fund  
Program  145: Contribution Award for the development of Industry and Society  
Program  146: Subsidy for Supporting Energy Conservation and Emission Reduction of Local 
Industry  
Program 147:  Preferential Tax Policies of Zhangjiagang Free Trade Zone  
Program  148: Subsidy for Employing Disabled Employees  
Program  149: Special fund on Shanghai master studio (Chenjie)  
Program  150-1: Special Funds on Talents – Shanghai  
Program  150-2: Special Funds on Talents – Federal  
Program  151: Dispersed Employment Subsidy  
Program  152: Government Subsidy  
Program  153: Tax Policies for the Deduction of Research and Deve lopment Expenses  
Program  154: Tax Policies for the Deduction of Income of the Disabled  
Program  155: Reduction and Calculation of Revenue from Comprehensive Utilization of 
Resources  
Program  156: Offset and Exemption of Dedicated Equipment  
Program  157: Incom e Tax Offset for the Purchase of Energy -saving and Water -saving 
Equipment  
Program  158: Exemption of Flood - proofing Fund Payment  G/SCM/N/3 92/CAN 
- 15 - 
  APPENDIX 3 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN STEEL GRATING   
FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 1:   Export Assistance Grant  
Program 2:   Award of Taxpayers in Yanghang Industrial Park  
Program 3:   Input Materials Provided by Government at Less than Fair Market Value  
APPENDIX 4 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN LARGE  
DIAMETER CARBON AND ALLOY STEEL LINE PIPE FROM  
THE PEOPLE'S REPUBLIC OF CHINA  
Program 1:  Corporate Income Tax Exemption and/or Reduction in SEZs  and other Designated 
Areas  
Program 2:  Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 3:  Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic 
Development Area  
Program 4:   Income Tax Re fund 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 Enter prises (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 Esta blished 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 Zo ne 
Program 11:  Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and 
Equipment in SEZs and other Designated Areas  
Program 12:  VAT Exemptions for the Central Region  
Program 13:  Debt Forgiveness  
Program 14:  Discounted Loans for Export -oriente d 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 through Lo an 
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  G/SCM/N/3 92/CAN 
- 16 - 
  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 Park  
Program 29:  Awards to Enterprises Whose Products Qualify for "Well Known Trademarks of 
China" or "Famous Brands of China"  
Program 30:  Business Bureau 2012 Market Monitoring System of Subsidies  
Program 31:  Business Development Overseas Support Fund (Foshan)  
Program 32:  Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  
Program 33:  Changzhou Technology Plan (Jiangsu)  
Program 34:  Compensation from relocation  
Program 35:  Contribution Award for the development of Industry and Society  
Program 36:  Dispersed Employment Subsidy  
Program 37:  Emission Reduction and Energy -saving Award  
Program 38:  Energy Saving Grant 2008  
Program 39:  Energy -Saving Technique Special Fund  
Program 40:  Energy -saving Technology Renovation Fund  
Program 41:  Enterprise Innovation Aw ard of Qishuyan District (Jiangsu)  
Program 42:  Enterprise Technology Centers  
Program 43:  Environment Protection Award (Jiangsu)  
Program 44:  Export Assistance Grant  
a. Provided by Jiangdu District  
b. Provided by city of Tianjin  
c. Provided by Municipality A  
Program 45:  Export Brand Development Fund  
a. Provided by city of Tianjin  
b. Provided by Municipality A  
c. Allocation of Changzhou for Foreign Trade Market Development and Export 
Brands  
Program 46:  Export Credit Insurance Supporting Fund  
Program 47:  Financial Aid for Excellent Performance of Enterprises in Quality Control  
Program 48:  Financial Subsidy  
a. Provided by city of Shanghai  
b. Provided by city of Changzhou  
c. Provided by Municipality A  
d. Provided by Municipality B  
Program 49:  Financi al 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 Uti lities 
Program 53:  Government Export Subsidy and Product Innovation Subsidy  
Program 54:  Government of Shijiazhuang City Export Award  G/SCM/N/3 92/CAN 
- 17 - 
  Program 55:  Grant – Changzhou City Key Supporting Industry Upgrading Special Fund  
Program 56:  Grant – Changzhou Five Major Industries Development Special Fund  
Program 57:  Grant – Cleaning -production Qualified Enterprise Reward  
Program 58:  Grant – Development of Strategic Emerging Industry  
Program 59:  Grant – Financial Subsidies from Wei Hai City Gao Cun Town Government  
Program 60:  Grant – Jiangsu Province Finance Supporting Fund  
Program 61:  Grant – Large Taxpayer Award  
Program 62:  Grant – Patent Application Assistance  
a. Provided by city of Shanghai  
b. Provided by Municipality A  
c. Provided by Municipality B  
Program 63:  Grant – Provincial Foreign Economy and Trade Development Special Fund  
Program 64:  Grant – Provisional Industry Promotion Special Fund  
Program 65:  Grant – Resources Conservation and Envir onment 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 Industry Development Fund  
Program 69:  Grant – Subsidy from Water Saving Office  
Program 70:  Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 71:  Grant – Wendeng Government (Shandong)  
Program 72:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 73:  Grants for Export Increasing  
Program 74:  Grants for International Certification  
Program 75:  Grants for Key Enterpr ises 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 Experimen tal 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 Fu nd 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 In terest Assistance  G/SCM/N/3 92/CAN 
- 18 - 
  Program 89:  Local and Provincial Government Reimbursement Grants on Export Credit 
Insurance Fees  
a. Provided by city of Changzhou  
b. Provided by Provincial government  
Program 90:  Modern Service Grant  
Program 91:  Municipal Government – Exhibition Grant  
Program 92:  Municipal Government – Export Grant  
Program 93:  Municipal Government – Insurance Fee Grant  
Program 94:  National High -Tech R&D Program (Also Known as the 863 Program)  
Program 95:  National Innovation Fund for 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 Aw ard 
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 inf rastructure  
Program 112:  Subsidy for Key industries revival and comprehensive 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)  G/SCM/N/3 92/CAN 
- 19 - 
  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 Go vernment  
b. Provided by Municipal Government  
Program 121:  The "Torch Project"  
Program 122:  Training Program for Rural Surplus Labour Force Transfer Employment  
Program 123:  Venture Investment Fund of Hi -Tech Industry  
Program 124:  Water Fund Refund/Exemption  2008 
Program 125:  Water Saving Enterprise  
Program 126:  Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 127:  Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
Program 128:  Exemption from City Maintenance an d Construction Taxes and Education Fee 
Surcharges for FIEs  
Program 129:  Exemption of Flood -proofing Fund Payment  
Program 130:  Income Tax Offset for the Purchase of Energy -saving and Water -saving 
Equipment  
Program 131:  Income Tax Refund for Re -investment of  FIE Profits by Foreign Investors  
Program 132:  Municipal Government – Preferential Tax Program  
Program 133:  Offset and Exemption of Dedicated Equipment  
Program 134:  Preferential Tax Policies in the Western Regions  
Program 135:  Preferential Tax Policies for  Domestic Enterprises Purchasing Domestically 
Produced Equipment for Technology Upgrading Purpose  
Program 136:  Preferential Tax Policies for FIEs and Foreign Enterprises Which Have 
Establishments or Places in China and are Engaged in 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 under Non -tradable Share Reform  
Program 143:  Tax preference available to companies that operate at a small profit  
Program 144:  Tax Policies for the Deduction of Income of the Disabled  
Program  145: Tax Policies for the Deduction of Research and Development Expenses  
Program 146:  VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt to 
Equity Swaps  
Program 147:  VAT Exemptions for State -authorized Enterprise Technical Centers  
Progra m 148:  Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  G/SCM/N/3 92/CAN 
- 20 - 
  Program 149:  Import tariff and VAT exemptions for FIEs and certain domestic enterprises using 
imported equipment in encouraged industries  
Program 150:  Relief from Duties and Taxes on Imported Material and Other Manufacturing 
Inputs  
Program 151:  VAT Reduction and Exemption for Recycled Products  
Program 152:  VAT Refunds to FIEs Purchasing Domestically -Produced Equipment  
Program 153:  Acquisition of Government Assets at Less t han Fair Market Value  
Program 154:  Input Materials Provided by Government at Less than Fair Market Value  
Program 155:  Provision of Land for Less Than Adequate Remuneration by Jiangsu Province  
Program 156:  Provision of Land for Less Than Adequate Remunerati on within the Wuxi High tech 
Development Zone  
Program 157:  Provision of Land within the Economic and Technology Development Zone for Less 
Than Adequate Remuneration  
Program 158:  Utilities Provided by Government at Less than Fair Market Value  
Program 159:  Debt-to-Equity Swaps  
Program 160:  Exemptions for SOEs from Distributing Dividends to the State  
APPENDIX 5 – NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN COPPER PIPE  
FITTINGS FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 1:  Preferential tax policies for enterprises with foreign investment established in 
special economic zones (excluding Shanghai Pudong area)  
Program 2:  Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technological development 
zones  
Program 3:   Tariff Exemptions on Imported Materials  
Program 4:   Reduction of Corporate Income Tax  
Program 5:   Value -added Tax (VAT) Exemptions  
Program 6:   Special land tax and land use exemptions  
Program 7:  Preferential costs of services and infrastructure provided by government bodies 
or state -owned enterprises  
Program 8:  Income Tax Refund of Amounts Further Invested In the SEZs in Guangdong 
Province  
Program 9:   Exem ption 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 in vestment which are 
technology intensive and knowledge intensive  
Program 16:  Preferential Tax Policies for the Research and Development of FIEs  G/SCM/N/3 92/CAN 
- 21 - 
  Program 17:  Preferential tax policies for FIEs and foreign enterprises which have 
establishments or places in Chi na and are engaged in production or business 
operations purchasing domestically produced equipments  
Program 18:  Preferential tax policies for domestic enterprises purchasing domestically 
produced equipments for technology upgrading purpose  
Program 19:  Exem ption of tariff and import VAT for the imported technologies and equipments  
Program 20:  Reduction in land use fees  
Program 21:  Purchase of goods from state -owned enterprises  
APPENDIX 6 – NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATI ON OF SUBSIDIZATION OF CERTAIN PUP JOINTS FROM THE 
PEOPLE'S REPUBLIC 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 Ar eas 
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 where  Profits Re -invested in SEZs and other Designated Areas  
Program 10:  Preferential Costs of Services and/or Goods Provided by Government or State -
owned Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 11:  The State Key Technology Renovation Projects  
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 Trademarks 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 Industry Program 24: National Innovation 
Fund for Technology Based Firms  
Program 25:  Guangdong - Hong Kong Technology Cooperation Funding Scheme  G/SCM/N/3 92/CAN 
- 22 - 
  Program 26:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters wi th Foreign Investment  
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  
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  
Program 41:  Grant - Changzhou Five Major Industries Development Special Fund  
Program 42:  Grant - Ecologic al 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 Fi nance 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 f rom 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 a nd Research Findings  
Program 54:  Grant - Changzhou City Key Supporting Industry Upgrading Special Fund  
Program 55:  Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009  
Program 56:  Grant - Financial Subsidies from Wei Hai City Gao  Cun Town Government  
Program 57:  Grant - Policy on Value -added Tax for Recyclable Resources  
Program 58:  Grant - Large Taxpayer Award  
Program 59:  Grant - Resources Conservation and Environment Protection Grant  
Program 60:  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  
Program 63:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period no t Less 
Than 10 Years  G/SCM/N/3 92/CAN 
- 23 - 
  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 Res earch 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  
Program 69:  Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 70:  VAT and Income Tax Exempt ion/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 Land Use Fees, Land Rental Rates, and Land Purchase Prices  
Program 76:  Deed Tax Exemption s for Land Transferred through Merger or Restructuring  
Program 77:  Input Materials Provided by Government at Less than Fair Market value  
Program 78:  Utilities Provided 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  
APPENDIX  7 – NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE  
FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN HOT -ROLLED  
STEEL SHEET (PREVIO USLY HOT -ROLLED CARBON STEEL SHEET)  
FROM INDIA  
Program 1:  Excessive Duty Exemption under the Duty Entitlement Pass Book (DEPB) and 
Advance Licence Schemes  
Program 2:   Sales of Advance Licences and DEPB Credits  
Program 3:   Special Import Licences  
Program 4:   Export Promotion Capital Goods Scheme  
Program 5:   Pre-Shipment Export Financial Assistance  
Program 6:   Post-Shipment Export Financial Assistance  
Program 7:   Forgiveness of Loans from the Steel Development Fund  
Program 8:   Forgiveness of Loans f rom the Government of India  
 
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