G/SCM/N/313/CAN  
 
21 March  2017 
(17-1536) Page: 1/32 
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 2016 from 
Canada . 
 
_______________  
 
  
  G/SCM/N/313/CAN  
 
- 2 - Reporting Member:  Canada1 
SEMI -ANNUAL REPORT OF COU NTERVAILING DUTY ACT IONS2 
FOR THE PERIOD 1 JULY-31 DECEMBER 2016 
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 
individu al 
amounts of 
subsidy  
or minimum 
prices  Date,  
Reason  Date, 
explanation  Import volume 
or value (units 
/ currency); 
product 
coverage, 
period, if 
different from 
cols. 2 / 3  
(Note 1)  Import 
volume as % 
of apparent 
domestic 
consumption 
or as % of 
total imports  
(Note 2)  Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Certain 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 201 6 IN/CN  12.09.16  
S: 01.01.14 – 
30.06.16  
 
I: 01.01.13 – 
30.09.16  25.01.17  
0.1 – 5.4%  
 
"All others " rate: 
11.7% of the 
export price of 
the goods  N/A N/A N/A 06.12.16  
 
Extension of 
Investigation  CF 31.9% of 
total imports  See Appendix 1  
 
 
 
                                                
1 Website address where published reports on investigations are available:  http://www.cbsa -asfc.gc.ca/sima -lmsi/menu -eng.html  or 
 http:// www.citt -tcce.gc.ca/en/dumping -and-subsidizing  
2 All terms and column headings used in this format have the meanings assigned to them in the instructions.  
3 For reference purposes only.   
4 File numbering system was updated recently, some cases are present ed under the old system and some under the new, depending on when they were initiated.  
  
  G/SCM/N/313/CAN  
 
- 3 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain large 
diameter carbon and 
alloy steel line pipe  
HS ex -7305.11,  
ex-7305.12,  
ex-7305.19  
CVD/143/CN  24.03.16  
S: 01.07.14 – 
31.12.15  
 
I: 01.01.13 – 
31.03.16  22.06.16  
 
"All others" rate:  
30.3% of the 
export price of 
the goods  20.10. 16 
 
"All others " 
rate 
1657.11 
RMB/MT  N/A N/A N/A CF 34.3% of 
total imports  See Appendix 2  
 
 
  
  G/SCM/N/313/CAN  
 
- 4 - Reviews / Other subsequent proceedings  
 
Country or 
customs 
territory  Product  Initiation  Preliminary 
results/  
determination  Final measures  Revocation 
of Measures  Other (e.g., 
procedures 
not 
affecting 
the duty 
level  Trade Data  
(if available from 
published report(s) on 
proceeding)  Countervailed 
programme(s)  
Definitive duty  Undertaking  
 Description;  
HS 6-digit 
category covering 
investigated 
product;  ID 
numbe r; 
(*) 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 
consump -
tion or as % 
of total 
imports  
(Note 2)  
 Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Certain pup joints  
HS ex -7304.29  
CV/127/CN  02.08.16  
(SNR)  
S: 01.01.13 – 
30.06.16  
 
I:  01.01.13 – 
30.09.16  N/A N/A N/A N/A N/A CF N/A See Appendix 3  
Certain copper 
pipe fittings  
HS 7412.10, 
7412.20  
CVD/118/CN  22.03.16  
(SNR)  
S: 01.01.13 – 
31.01.16  
 
I: 01.01.13 – 
31.03.16  N/A 28.11.16  N/A N/A N/A 883,144 kg  N/A See Appendix 4  
Certain Stainless 
Steel Sinks  
HS 7324.10  
CV/129/CN  01.03.16  
(ADR)  N/A 07.07.16  
 
0.001 – 2.27 
RMB/Unit  
"All others " rate: 
264.94 RMB/Unit  N/A N/A N/A N/A N/A See Appendix 5  
Certain oil country 
tubular goods  
HS 7304. 29, 
7304.39, 7304.59, 
7306.29;  
CV/125/CN  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed: 
01.12.151 
Appeal 
dismissed: 
15.11.16  N/A N/A N/A 
 
 
 
                                                
1 Prudential Steel LTD. et al v. Bell Supply Company , Federal Court  of Appeal  file no. A-517-15. This is an appeal of the decision in Federal Court file no. T-2126-13. 
  
  G/SCM/N/313/CAN  
 
- 5 -  
1 2 3 4 5 6 7 8 9 10 11 
India Certain hot -rolled 
steel sheet 
(previously Hot -
rolled carbon stee l 
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, ex -
7211.90, 7225.30, 
ex-7225.40, 
7225.99, 7226.20, 
7226.91, ex -
7226.99  
CV/94 /IN  08.12.15  
(SNR)  
 
S: 01.01.12 – 
31.10.15  
 
I: 01.01.13 – 
31.12.15  N/A 12.08.16  N/A N/A N/A 0.0 Metric 
Tonnes  0.0% of 
total 
imports  See Appendix 6  
Certain hot -rolled 
steel plate  
HS 7208.51, 
7208.52;  
CV/141/IN  
 Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed:  
29.01.162 N/A N/A N/A 
 
 
 
 
 
                                                
2 Essar Steel Algoma Inc. v. Jindal Steel and Power Limited et al ., Federal Court of Appeal  file no. A-46-16. 
  
  G/SCM/N/313/CAN  
 
- 6 - CODES AND NOTATIONS  
 
CF – Information not provided for reasons of confidentiality  
n/a – not available  
LDR – Lesser duty  
ADR – administrative review (see below)  
SNR – sunset review  
EXP – Measure expired without review  
P – Publication date  
C – Date of com mencement of duty collection  
 
Provisional Measures  (Column 4) : Provisional measures apply from the date of a preliminary determination of subsidizing to the date on which the 
Canadian International Trade Tribunal makes its finding regarding injury caused t o the Canadian industry (maximum 120 days from the notice of the 
preliminary determin ation).  
 
 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 i njury;  
or the date of the conclusion of a review of the amount of subsidy in cases where there is an existing Canadian International  Trade Tribunal finding of injury.  
The amount of the subsidy is normally expressed as an amount per unit.  
 
 No injury (Column 7) : The Canadian International Trade Tribunal makes its finding regarding injury caused to the Canadian industry after the Presid ent of 
the Canada Border Services Agency renders his final determination of subsidization (maximum 120 days from the notice of the preliminary determination).  
If the Canadian International Trade Tribunal finds that the subsidized goods did not cause injury, definitive duties are not imposed and provisional duties are 
refunded.  
 
 Rescinded (Column 7, reviews/other proceedings) : The Can adian International Trade Tribunal generally conducts the expiry review (sunset review) before 
the expiry of the finding or order imposing duties.  If the Tribunal finds that the injury caused by the subsidizing  of the goods is not likely to resume or 
continue, they will 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 f acts 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, al though in existence, were not put 
into evidence during the previous review or investigation and were not d iscoverable by the exercise of reasonable diligence at that time.  
 
 The symbol SNR refers to a sunset review of an existing countervailing measure to determine whether the measure should be continued.  
 
The symbol ADR refers to an administrative review of t he amount of subsidy of an existing countervailing measure.  These proceedings are not reviews of 
whether to extend or rescind measures in force; they are used to update amounts of subsidy.  The completion date of the review is shown in column 5.  If 
this col umn is empty, the ADR has not been completed during the reporting period.  
 
 Note 1  - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy  investigation.  
 
 Note 2  - Unless otherwise indic ated, the import volume in column 10 is reported as the percentage ra tio 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 Fe deral Court and the Federal Court of Appeal for domestic judicial review.  
 G/SCM/N/313/CAN  
 
- 7 - 
 
  ANNEXES  
DEFINITIVE COUNTERVA ILING MEASURES IN FO RCE 
AS OF 31 DECMEBER  2016 (Note 4) 
Country/  
Customs 
Territory  Product,  
investigation ID 
number  Measure(s)  Date of original 
impositi on; 
publication 
reference  Date(s) of 
extension; 
publication 
reference(s)  
China  Certain steel fasteners  
CV/103/CN  Duties  07.01.05 
C.Gaz.2005.I.139.04  06.01.10  
C.Gaz.2010.I.144.03  
05.01.15  
C.Gaz.2015.I.149.03  
Certain copper pipe fittings  
CV/118/CN  Duties  19.02.07  
C.Gaz.2007.I.141.09  17.02.12  
C.Gaz.2012.I.146.24  
28.11.16  
C.Gaz.2017.I.151.07  
Certain seamless steel 
casing  
CV/122/CN  Duties  10.03.08  
C.Gaz.2008.I.142.12  11.03.13  
C.Gaz.2013.I.147.30  
Certain carbon steel welded 
pipe 
CV/123/CN  Duties  20.08.08  
C.Gaz.2008.I.142.35  19.08.13  
C.Gaz.2013.I.147.40  
Certain thermoelectric 
coolers and warmers  
CV/121/CN  Duties  11.12.08  
C.Gaz.2008.I.142.51  09.12.13  
C.Gaz.2013.I.147.51  
Certain aluminum 
extrusions  
CV/124/CN  Duties  17.03.09  
C.Gaz.2009.I.143.13  17.03.14  
C.Gaz.2014.I.148.14  
Certain oil country tubular 
goods  
CV/125/CN  Duties  23.03.10  
C.Gaz.2010.I.144.14  02.03.15  
C.Gaz.2015.I.149.11  
Certain steel grating  
CV/126/CN  Duties  19.04.11  
C.Gaz.2011.I.145.19  18.04.16  
C.Gaz.2016.I.150.18  
Certain pup joints  
CV/127/C N Duties  10.04.12  
C.Gaz.2012.I.146.16   
Certain stainless steel sinks  
CV/129/CN  Duties  24.05.12  
C.Gaz.2012.I.146.22   
Certain steel piling pipe  
CV/130/CN  Duties  30.11.12  
C.Gaz.2012.I.146.49   
Certain unitized wall 
modules  
CV/135/CN  Duties  12.11.13  
C.Gaz .2013.I.147.47   
Certain silicon metal  
CV/136/CN  Duties  19.11.13  
C.Gaz.2013.I.147.48   
Certain copper tube  
CV/137/CN  Duties  18.12.13  
C.Gaz.2014.I.148.01   
Certain concrete reinforcing 
bar 
CV/138/CN  Duties  09.01.15  
C.Gaz.2015.I.149.03   
Certain photovol taic 
modules and laminates  
CV/140/CN  Duties  03.07.15  
C.Gaz.2015.I.149.36   
Certain carbon and alloy 
steel line pipe  
CV/142/CN  Duties  29.03.16  
C.Gaz.2016.I.150.15   
Certain large diameter 
carbon and alloy steel line 
pipe 
CVD/143/CN  Duties  20.10.16  
C.Gaz.2 016.I.150.44   G/SCM/N/313/CAN  
 
- 8 - 
 
  Country/  
Customs 
Territory  Product,  
investigation ID 
number  Measure(s)  Date of original 
impositi on; 
publication 
reference  Date(s) of 
extension; 
publication 
reference(s)  
European 
Union  Refined sugar  
CV/87/EU  Duties  06.11.95  
C.Gaz.1995.I.129.46  03.11.00  
C.Gaz.2000.I.134.47  
02.11.05  
C.Gaz.2005.I.139.46  
01.11.2010  
C.Gaz.2010.I.144.47 1 
30.10.2015  
C.Gaz.2015.I.149.46  
India Certain hot -rolled steel 
sheet (previou sly Hot -rolled 
carbon steel sheet)  
CV/94/IN  Duties  17.08.01 
C.Gaz.2001.I.135.34  16.08.06 
C.Gaz.2006.I.140.34  
15.08.11  
C.Gaz.2011.I.145.35  
12.08.16  
C.Gaz.2016.I.150.35  
Certain carbon steel welded 
pipe 
CV/132/IN  Duties  11.12.12  
C.Gaz.2012.I.146.51   
 
Note 4 - The Canada Gazette is available electronically since 1998.  
 
TERMINATION OF MEASU RES DURING THE PERIO D 
1 JULY THROUGH 31 DECEMBER  2016 
Country/Customs 
Territory  Product,  
investigation ID 
number  Date of termination  Reason for termination  
N/A N/A N/A N/A 
 
REFUND REQUESTS DURI NG THE PERIOD  
1 JULY THROUGH 31 DECEMBER  2016 (Note 5) 
Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
China  Carbon steel fasteners  
CV/103  07.01.05;  
05.01.15  98 (commenced) 61  
(completed) 154  
Copper pipe fittings  
CV/118  19.02.07;  
28.11.16  3 (commenced) 3  
(completed) 0  
Seamless carbon or alloy 
steel oil and gas well 
casing  
CV/122  10.03.08;  
11.03.13  2 (commenced) 2  
(completed) 0  
Thermoelectric coolers and 
warmers  
CV/121  11.12.08 ; 
09.12.13  0 (commenced) 0 
(completed)  14 
Aluminium extrusions  
CV/124  17.03.09;  
17.03.14  46 (commenced) 19  
(completed) 33  
Steel grating   
CV/126  19.04.11;  
18.04.16  35 (commenced) 0  
(completed) 35  
Stainless steel sinks  
CV/129  24.05.12  4 (commenced) 4 
(completed) 4  
Photovoltaic modules and 
laminates  
CV/140  03.07.15  1 (commenced) 0  
(completed) 2  
                                                
1 The finding against the European Union was originally rescinded but this decision was reversed on 
appeal and duties were reinstated in accorda nce with the Tribunal’s decision of September 28, 2012.  G/SCM/N/313/CAN  
 
- 9 - 
 
  Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
European Union  Refined sugar  
CV/87  06.11.95;  
30.10.15  9 (comm enced) 10  
(completed) 0  
India Carbon steel welded pipe 
AD/1396  11.12.12  9 (commenced) 0  
(completed) 1  
 
Note 5  In Canada, domestic legislation allows importers to request refunds of anti -dumping and 
countervailing duties through a process called re -determ inations.  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 a n order or finding imposes both anti -dumping and 
countervailing duties, a refund request made on this ground will appear on both reports).   
In Canada, requests for re -determinations follow a two -level appeal system under which the re -
determination at the f irst 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 countervailin g measures.  
 
Note that in the context of the Canadian system for processing refund requests, the following 
descriptions apply for the table headings:  
 
- "Number of refund requests received ": the number of requests received during the period 
covered by the  report.  
 
- "Number of refund reviews commenced ": includes the number of requests received during 
the period covered by the report and the number of requests received in a preceding 
period that were not completed within the period covered by the report. Un der the 
Canadian system once a request is received, a decision under both levels of appeal must 
be rendered within one year.  
 
- "Number of refund reviews completed ": the number of requests that were completed 
during the period covered by the report.  
 
Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus 
be possible for one request to represent a series of entries rather than an individual entry.  
 
APPEALS ON REFUND RE QUESTS DURING THE PE RIOD  
1 JULY THROUGH 31 DECEMBER  2016 (Note 6) 
Country/Customs 
Territory  Product,  
Investigation ID number  Date of filing of 
appeal  Date of appeal decision  
N/A N/A N/A N/A 
 
 
Note 6 In Canada, decisions taken by the investigating authority pursuant to refund requests (as 
reported i n 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.  
 G/SCM/N/313/CAN  
 
- 10 - 
 
  APPENDIX 1 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE 
PRELIMINARY DETERMIN ATION OF SUBSIDIZATI ON OF CERTAIN FABRIC ATED 
INDUSTRIAL STEEL COM PONENTS FROM THE PEO PLE'S REPUBLIC OF CH INA 
Program 1: Exemption/Reduction of Special Land Tax and Land Us e Fees in SEZs and  Other 
Designated Areas  
 
Program 2: Accelerated Depreciation on Fixed Assets  
 
Program 3: Accelerated Depreciation on Intangible Assets  
 
Program 4:  Income Tax Refunds where Profits are reinvested in SEZs and other Designated Areas  
Progra m 5: Local Income Tax Exemption and/or Reduction  
 
Program 6: Award for Tax Payments  
 
Program 7:  Tariff and Value -Added Tax (VAT) Exemptions on Imported Materials andEquipment in 
SEZs and other Designated Areas  
 
Program 8: Preferential Tax Policies for th e Western Region, Central Region and Northeast Old 
Industrial Base  
 
Program 9:  Services or Goods provided by Government or public bodies at preferential prices to 
enterprises located in SEZs and other designated areas  
 
Program 10: Custom Duty Exemption an d VAT Exemption for machinery, equipment, and 
construction materials imported into the Export Processing Zone for the construction of production 
facilities (such as factory and warehouse) in the Export Processing Zone  
 
Program 11:Custom Duty Exemption and  VAT Exemption for machinery, equipment, molds/dies 
and the corresponding repairing parts imported into the Export Processing Zone and used for the 
production by Enterprises in the Export Processing Zone  
 
Program 12: Export Duty Refund or Exemption for the  Exported Goods Produced in the Export 
Processing Zone and exported from the Export Processing Zone   
 
Program 13:  VAT Refunds or Exemptions for domestically purchased machinery, equipment and 
construction materials used for the production of exported good s and the construction of 
production facilities in the Export Processing Zone  
 
Program 14: Extra Deduction for Intangible Assets  
 
Program 15: Award for being certified to be high -new tech enterprise at provincial level or above  
 
Program 16:Award for being  certified to be national key new product or provincial high - new tech 
product  
 
Program 17: Award for implementing provincial key science and technology plan project  
 
Program 18: Financial subsidy/award for investment on equipment/fixed assets  
 
Program 1 9: Exemption of Service Fees, Administrative Fees and/or Real Estate Tax  
 
Program 20: Corporate income tax reductions and/or exemptions  
 
Program 21: Award for the project being implemented in the zone  
 
Program 22: Subsidy for building/land rental expenses  
 
Program 23: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  G/SCM/N/313/CAN  
 
- 11 - 
 
  Program 24: Export Seller 's Credit for High -Technology and New -Technology Products by China 
EMIX Bank  
 
Program 25: Fixed Asset Import Credit by China EMIX Bank  
 
Program 26: Offshore project contracting credit by China EMIX Bank  
 
Program 27: Preferential Loan for the National/Provincial key Science & Technology 
Industrialization Projects, High Technology Industrialization Projects, Science & Technology 
Achievements Commercialization Projects, Modern Equipment Manufacturing Industry and key 
Information Technology Industrialization Projects by Liaoning Governments   
 
Program 28: Loan provided under financing guarantee special fund for small and medium size 
foreign trad e enterprises  
 
Program 29:  Loan provided under financing guarantee special fund for small and medium 
size science and technology type enterprises  
 
Program 30:  Preferential Loans From State -Owned Banks  
Program 31: Grants for International Certification  
 
Program 32: Innovation Fund for Medium and Small Business  
 
Program 33: Special fund for developing trade through science and technology by Guangdong  
 
Program 34: Special Funds for Foreign Economic and Technical Cooperation  
 
Program 35: Export Brand Develop ment Fund  
 
Program 36: Provincial Scientific Development Plan Fund  
 
Program 37: Grants for Encouraging the Establishment of Headquarters and/or Regional 
Headquarters  
 
Program 38: Grant - Provisional Industry Promotion Special Fund  
 
Program 39: Emission Red uction and Energy -Saving Award  
 
Program 40: Grant – Patent Assistance/Award  
 
Program 41: Grant - Service Industry Development Fund  
 
Program 42: Fund for Supporting Strategic Emerging Industries  
 
Program 43: Quality Grant  
 
Program 44: Grants for Export Act ivities  
 
Program 45: Grant - Provincial Foreign Economy and Trade Development Special Fund  
 
Program 46: Enterprise Technology Centers   
 
Program 47: Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  
 
Program 48: International Market Fund for Small and Medium Sized Export Companies  
 
Program 49: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
 
Program 50: Grant - Special Fund for Fostering Stable Growth of Foreig n Trade  
 G/SCM/N/313/CAN  
 
- 12 - 
 
  Program 51: Financial Special Fund for Supporting High and New Technology Industry 
Development Project  
 
Program 52: Grants and Other Incentives for Development of Famous Brands, China Top World 
Brands or other well -known Brands  
 
Program 53: Guang dong Supporting Fund  
 
Program 54: "Five Points, One Line " Program of Liaoning Province  
 
Program 55:  Fund for Government -Bank-Enterprise Cooperation Projects by Guangdong 
Governments  
 
Program 56: Special Fund for Significant Science and Technology by Guan gdong Governments  
 
Program 57: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments  
 
Program 58: Provincial Loan Interest Assistance Special Fund for SMEs (small and medium size 
enterprises) by Guangdong Governments   
 
Program 5 9: Supporting Fund for the Projects Used to Resolve the Important Technological Issues 
for Enterprises ' Production and R&D by Liaoning Governments  
 
Program 60: Technology Innovation Fund for Science & Technology Type SMEs by Liaoning 
Governments  
 
Program 6 1: Special Supporting Fund and Special Loan Assistance by the Chinese Ministry of 
Science & Technology for revitalizing the Northeast old industrial base  
 
Program 62: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary 
Indus tries" by Guangdong Governments  
 
Program 63: Medium Size and Small Size Enterprises Development Special Fund  
 
Program 64: Medium Size and Small Size Trading Enterprises Development Special Fund  
 
Program 65: Special Fund for Export Credit Insurance by Guang dong Governments  
 
Program 66: Interest Assistance for Technology Renovation Projects by Liaoning Governments  
 
Program 67: Interest Assistance for the Application of Information Technology by Liaoning 
Governments  
 
Program 68: Loan Guarantee Fund for Science  & Technology Enterprises by Liaoning Governments  
 
Program 69: Fund for Optimizing Import and Export Structure of Mechanical Electronics and High 
and New Technology Products  
 
Program 70: Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua 
River  
 
Program 71: Government Export Subsidy and Product Innovation Subsidy in Shandong Province  
 
Program 72: Export Assistance Grant   
 
Program 73: Special fund for the development of the advanced manufacturing industry  
 
Program 74: Special fund for the development of the cultural innovation industry  
 
Program 75: Special fund for environment protection  
 
Program 76: Special fund for energy -saving and emission reduction  G/SCM/N/313/CAN  
 
- 13 - 
 
  Program 77: Special fund for Science and technology innovation  
 
Program 78:  Special fund for Key industry revitalization and technology renovation  
 
Program 79: Interest Payment Subsidy for Special Projects  
   
Program 80: Subsidy for the demolition and relocation of the manufacturing facilities  
 
Program 81: Subsidy for the infras tructure construction  
 
Program 82: Subsidy for developing/manufacturing hi -tech products  
 
Program 83: Refund of taxes and fees previously collected by the governments  
 
Program 84:  Financial support to encourage the transformation/application of high -new tech 
achievements  
 
Program 85: Financial subsidy for training employees  
 
Program 86: Financial subsidy for waste gas treatment  
 
Program 87: Financial subsidy for patent pilot enterprises  
 
Program 88: Special fund to encourage the development of Science  and technology  
 
Program 89: Brand name development Special Fund   
 
Program 90 -1:  High Quality FIE Additional Investment Award  
 
Program 90 -2: Gangxin District Coastal Area Development Special Contribution Award  
 
Program 90 -3: Gangxin District Four Star Enterprise Contribution Award  
 
Program 90 -4: Gangxin District Five Star Enterprise Contribution Award  
 
Program 90 -5: Haimen Gangxin District High Quality FIE Additional Investment Award  
 
Program 90 -6: High Quality Enterprise Award 2016  
 
Program 91: Support ing fund for the R&D center of the provincial level high -new tech enterprise  
 
Program 92: Financial reward for eliminating lagging production capacities   
 
Program 93: Financial subsidy for the demonstration project in industrial enterprises regarding the 
establishment of the energy administration center  
 
Program 94: Financial subsidy for the industry structure adjustment  
 
Program 95: Financial subsidy to encourage the research and development activities  
 
Program 96: Financial reward for energy -saving tec hnology renovation    
 
Program 97: Financial support to encourage the development of business and trade industry  
 
Program 98: Financial support for the development of the high -new tech industry  
 
Program 99: Financial support for the purchase of internatio nally advanced equipment  
 
Program 100: Financial support/reward for the standardization work in industrial enterprises  
 
Program 101: Foreign investment and cooperation special fund  
 G/SCM/N/313/CAN  
 
- 14 - 
 
  Program 102: Interest Subsidy for the Importation of Encouraged Products a nd Technology  
 
Program 103: Special fund to support the development of the private economy  
 
Program 104: Land financial subsidy  
 
Program 105: Financial subsidy for the construction of special/specific project   
 
Program 106: Financial subsidy received fo r the sale of land/land use right to the government  
 
Program 107: Financial subsidy for the restructuring and development   
 
Program 108: National technology development special fund  
 
Program 109: Technology development special fund for efficient and econ omic construction steel  
  
Program 110: Financial subsidy for provincial construction industry modernization demonstration 
base  
 
Program 111: Special fund for national science and technology support plan  
 
Program 112: Financial subsidy for the research an d development expense of major equipment  
 
Program 113: Financial subsidy for the first application/usage of major science and technology 
equipment  
 
Program 114: Financial subsidy for new added investments for high -new tech industrialization  
 
Program 115 : Provincial science and technology Special fund   
 
Program 116: Provincial financial support for key technical renovation  
 
Program 117: Provincial special fund for the development of small and medium size science and 
technology type enterprises  
 
Program 118: Special fund to encourage the balanced development of foreign economy and trade 
among different regions  
 
Program 119: Provincial special fund for the development of informatization  
 
Program 120: Provincial special fund for self -innovation activities  
 
Program 121: Provincial special fund for technical renovation  
 
Program 122: Liaoning High -tech Products & Equipment Exports Interest Assistance  
 
Program 123: Compensation of interest expenses on export credit insurance financing  
 
Program 124: Compensatio n of interest expenses on export financing  
 
Program 125: Award for science and technology  
 
Program 126: Funds for key innovation team  
 
Program 127: Reduction/exemption of water conservancy fund  
 
Program 128: Special fund for implementation of "going out " strategy  
 
Program 129: Cleaning -production reward  
 
Program 130: Advanced Science/Technology enterprise grant  
 G/SCM/N/313/CAN  
 
- 15 - 
 
  Program 131: Financial support for water conservation project/work  
 
Program 132: Awards to Enterprises Whose Products Qualify for "Well-Known Trad emarks of 
China " or "Famous Brands of China "  
 
Program 133: Talent Awards  
 
Program 134: Exemption of Flood -proofing fund payment  
  
Program 135: Technical Renovation Loan subsidy Fund  
 
Program 136: National Innovation Fund for Technology Based Firms  
 
Progr am 137: Fund for the research and development of exported products  
 
Program 138: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 139:  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 140: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose   
 
Program 141: VAT and Income Tax Exemption/Reduction for Enterprises Adopting  
 
Program 142:  Corporate Income Tax Reduction for New High -Technology Enterprises  
 
Program 143: Exemption from City Maintenance and Construction Taxes and Education Fee 
Surcharges for FIEs  
 
Program 144:  Extra deduction for R&D Expenses for income tax   
 
Program 145: Preferential tax policy for the employee education fee incurred by high -new tech 
enterprises  
 
Program 146: Income tax reduction/exemption for the income from the transfer/ sale of technology  
 
Program 147:  Preferential Tax Policy to Support and Encourage Employment  
 
Program 148: Tax offsets for the investment in the acquisition of special facilities for environment 
protection, energy and water conservation and work safety  
 
Program 149: Tax Preference Available to Companies that Operate at a Small Profit.  
 
Program 150: VAT exemption/refund for domestically purchased equipment  
 
Program 151: Preferential tax policy for encouraged projects or industries  
 
Program 152: Dividend exe mption between qualified resident enterprises  
 
Program 153: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
 
Program 154: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
 
Program 155:Reduction , Exemption or Refund of Land Use Fees, Land Rental Rates and Land 
Purchase/Transfer Prices  
 
Program 156:  Input Materials Provided by Government at Less than Fair Market Value  
 
Program 157: Utilities Provided by the Government at Less than Fair Market Valu e 
 G/SCM/N/313/CAN  
 
- 16 - 
 
  Program 158: Debt to Equity Swaps  
 
Program 159: Financial Subsidy for Town -Level 
 
Program 160: Financial Subsidy from Municipal Commission of Commerce  
 
Program 161: Award for Tax Payments from Local Municipality  
 
Program 162: Award for Foreign Trade St eady Growth from Local Municipality  
 
Program 163: Safety Production Standardization Construction  G/SCM/N/313/CAN  
 
- 17 - 
 
  APPENDIX 2 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N LARGE DIAMETER CAR BON AND 
ALLOY STEEL LINE PIP E FROM THE PEOPLE'S REPUBLIC OF CHINA  
Program 1: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
 
Program 2: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
 
Program 3: Income  Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development 
Area 
 
Program 4: Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
 
Program 5: Local Income Tax Exemption and/or Reduction in SEZs and other Designated  Areas  
 
Program 6: Preferential Costs of Services and/or Goods Provided by Government or State owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
 
Program 7: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
 
Program 8: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  
 
Program 9: Preferential Tax Policies for FIEs Est ablished in the Pudong Area of Shanghai  
 
Program 10: Preferential Tax Policies of Zhangjiagang Free Trade Zone  
 
Program 11: Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment 
in SEZs and other Designated Areas  
 
Program 12: VAT Exemptions for the Central Region  
 
Program 13: Debt Forgiveness  
 
Program 14: Discounted Loans for Export -oriented Enterprises  
 
Program 15: Export Buyer 's Credit Provided by the Export -Import Bank of China  
 
Program 16: Export Guarantees Provided by the GOC  
 
Program 17: Export Seller 's Credit Provided by the Export -Import Bank 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 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  
 G/SCM/N/313/CAN  
 
- 18 - 
 
  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: Busi ness 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)  
 
Progr am 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 Award of Qishuyan District (Jiangsu)  
 
Program 42: Enterprise Technology Centers  
 
Program 43: Environment Protection Award (Ji angsu)  
 
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. Alloca tion 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  
 G/SCM/N/313/CAN  
 
- 19 - 
 
  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 Shijiazhu ang City Export Award  
 
Program 55: Grant – Changzhou City Key Supporting Industry Upgrading Special Fund  
 
Program 56: Grant – Changzhou Five Major Industries Development Special Fund  
 
Program 57: Grant – Cleaning -production Qualified Enterprise Reward  
 
Program 58: Grant – Development of Strategic Emerging Industry  
 
Program 59: Grant – 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 Ind ustry 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 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 Incr easing  
 
Program 74: Grants for International Certification  
 
Program 75: Grants for Key Enterprises in Equipment Manufacturing Industry of Zhongshan  G/SCM/N/313/CAN  
 
- 20 - 
 
  Program 76: Grant for Market Promotion and Trade Development  
 
Program 77: Grants for National Development, E nergy 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 Zhongsha n 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 Industr ial Economy Performance Award (Jiangsu)  
 
Program 88: Liaoning High -Tech Products & Equipment Export Interest Assistance  
 
Program 89: Local and Provincial Government Reimbursement Grants on Export Credit Insurance 
Fees 
 a. Provided by city of Changzhou  
 b. Provided by Provincial government  
 
Program 90: Modern Service Grant  
 
Program 91: 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)  
 G/SCM/N/313/CAN  
 
- 21 - 
 
  Program 103: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Government s 
 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 G rant 
 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. Pro vided by the Central Government  
 
Program 110: Subsidy for Employing Disabled Employees  
 
Program 111: Subsidy for infrastructure  
 
Program 112: Subsidy for Key industries revival and comprehensive technological revamping  
 
Program 113: Subsidy for Supporting Energy Conservation and Emission Reduction of Local 
Industry  
 
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 11 9: Technology Creation Award  
 
Program 120: Talent Reward – Purchase of Advanced Equipment  
 a. Provided by Provincial Government  
 b. Provided by Municipal Government  
 
Program 121: The "Torch Project " 
 
Program 122: Training Program for Rural Surplus Labour F orce 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  
 
Progra m 127: Deed Tax Exemptions For Land Transferred through Merger or Restructuring  G/SCM/N/313/CAN  
 
- 22 - 
 
  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 Exem ption 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: Preferent ial 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 Techno logy 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 Sched uled 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 pref erence 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  
 
Program 148: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
 
Program 149: Import tariff  and VAT exemptions for FIEs and certain domestic enterprises using 
imported equipment in encouraged industries  
 
Program 150: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
 
Program 151: VAT Reduction and Exemption for Rec ycled 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 Government at Less than Fair Market Value  
 G/SCM/N/313/CAN  
 
- 23 - 
 
  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: Provision of Land within the Economic and Tec hnology 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  G/SCM/N/313/CAN  
 
- 24 - 
 
  APPEND IX 3 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N PUP JOINTS FROM TH E PEOPLE'S 
REPUBLIC OF CHINA  
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs);  
 
Program 2: Prefe rential 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 Poli cies 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 an d 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: Reimbursem ent 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  
 
Progra m 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 Bran ds 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 In novation Fund for Technology Based Firms  
 G/SCM/N/313/CAN  
 
- 25 - 
 
  Program 25: Guangdong – Hong Kong Technology Cooperation Funding Scheme  
 
Program 26: Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
 
Program 27: Innovativ e 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 33: Grants for Internati onal Certification  
 
Program 32: Grants for Export Activities;  
 
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 Develop ment 
 
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 Majo r 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 T rade 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  
 G/SCM/N/313/CAN  
 
- 26 - 
 
  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 Protect ion Grant  
 
Program 60: Debt -to-Equity Swaps  
 
Program 61: Exemptions for SOEs from Distributing Dividends to the State  
 
IV. Preferential Loan Programs  
 
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 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 Busin ess 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 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 f or 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 Exemptions 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 M arket 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  
 
 
 G/SCM/N/313/CAN  
 
- 27 - 
 
   
APPENDIX 4 – NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION 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 Fur ther 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:  Prefere ntial 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 Enterp rises 
 
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 polic ies 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 18: Preferential tax policies for domestic enterprises purchasing do mestically produced 
equipments for technology upgrading purpose  
 
Program 19: Exemption of tariff and import VAT for the imported technologies and equipments  
 
Program 20: Reduction in land use fees  
 
Program 21: Purchase of goods from state -owned enterprises  
 G/SCM/N/313/CAN  
 
- 28 - 
 
   
APPENDIX 5: NAMES OF  THE SUBSIDY PROGRAMS  COUNTERVAILED AT THE  FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N STAINLESS STEEL SI NKS FROM THE 
PEOPLE 'S REPUBLIC OF CHINA  
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
 
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  
 
Program 3: Preferential Tax Polici es 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 o ther Designated Areas  
 
Program 9: Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
 
Program 10: Preferential Costs of Services and/or Goods Provided by Government or State -owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
 
Program 11: VAT Exemptions for the Central Region  
 
Program 12: The State Key Technology Renovation Projects  
 
Program 13: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
 
Program 14: Repaying Foreign Curren cy Loan by Returned VAT  
 
Program 15: Government Export Subsidy and Product Innovation Subsidy  
 
Program 16: Export Assistance Grant  
 
Program 17: Research & Development (R&D) Assistance Grant  
 
Program 18: Innovative Experimental Enterprise Grant  
 
Program 19:  Superstar Enterprise Grant  
 
Program 20: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China " 
or "Famous Brands of China " 
 
Program 21: Export Brand Development Fund  
 
Program 22: Provincial Scientific Development Plan Fund  
 
Program 23: Technical Renovation Loan Interest Discount Fund  
 
Program 24: Venture Investment Fund of Hi -Tech Industry  
 
Program 25: National Innovation Fund for Technology Based Firms  G/SCM/N/313/CAN  
 
- 29 - 
 
  Program 26: Guangdong – Hong Kong Technology Cooperation Funding Scheme  
 
Program 27: Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
 
Program 28: Innovative Small and Medium -Sized Enterprise Grants  
 
Program 29: Product Quality Grant  
 
Program 30: 2009 Energy -saving Fund  
 
Program 31: Energy -Saving Technique Special Fund  
 
Program 32: Grants to Privately -Owned Export Enterprises  
 
Program 33: Grants for Export Activities  
 
Program 34: Grants for International Certification  
 
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 Industr y Development Fund  
 
Program 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 48: Grant - Water Pollution Control Special Fund for Taihu Lake  
 
Program 49: Grant – Provincial Foreig n 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 Growth of Foreign Trade  
 
Program 56: Grant – Financial Subsidies from Wei Hai City Gao Cun Town Government  
 G/SCM/N/313/CAN  
 
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  Program 57: Grant – Policy on Value -added Tax for Recyclable Resources  
 
Program 58: Grant – Large Taxpayer Award  
 
Program 59: Grant – Resources Conservation and Environment  Protection Grant  
 
Program 60: Grant – Wendeng Government (Shandong)  
 
Program 61: Jiangdu City Industrial Economy Performance Award (Jiangsu)  
 
Program 62: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  
 
Program 63: Changzhou Technology  Plan (Jiangsu)  
 
Program 64: Supportive Fund Provided by the Government of Xuyi County, Jiangsu  
 
Program 65: Enterprise Innovation Award of Qishuyan District (Jiangsu)  
 
Program 66: Environment Protection Award (Jiangsu)  
 
Program 67: Enterprise Technology Centers  
 
Program 68: Debt -to-Equity Swaps  
 
Program 69: Exemptions for SOEs from Distributing Dividends to the State  
 
Program 70: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years  
 
Program 71: Preferential Tax Pol icies for Foreign Invested Export Enterprises  
 
Program 72: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
 
Program 73: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 74: Preferential T ax 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 75: Preferential Tax Policies for Domestic Enterprises Purcha sing Domestically Produced 
Equipment for Technology Upgrading Purpose  
 
Program 76: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
 
Program 77: VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
 
Program 78: Corporate Income Tax Reduction for New High -Technology Enterprises  
 
Program 79: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
 
Program 80: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
 
Program 81: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
 
Program 82: Deed Tax Exemptions for Land Transferred through Merger or Restructuring  
 
Program 83: Raw Materials Provided by the Government at Less than Fair Market  Value  
 
Program 84: Utilities Provided by Government at Less than Fair Market Value  
 G/SCM/N/313/CAN  
 
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  Program 85: Acquisition of Government Assets at Less than Fair Market  
 
Program 88: Tax Preference Available to Companies that Operate at a Small Profit  
 
Program 89: Allow ance to Pay Loan Interest  
 
Program 90: Supporting Fund for Non -refundable Export Tax Loss on Mechanical & Electrical 
Product and High -tech Product  
 
Program 91: International Market Fund for Export Companies  
 
Program 93: International Market Fund for Small and Medium -sized Export Companies  
 
Program 94: Business Development Overseas Support Fund  
 
Program 95: Refund from Government for Participating in Trade Fair  
 
Program 97: Interim Measures of Fund Management of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair  
 
Program 98: Reimbursement of Foreign Affairs Services Expenses  
 
 
 G/SCM/N/313/CAN  
 
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  APPENDIX 6 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N 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 from the Government of India 
 
 
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