G/SCM/N/321/CAN  
 
21 September  2017 
(17-4994) Page: 1/30 
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 2017 from 
Canada . 
 
_______________  
 
  
  G/SCM/N/321/CAN  
 
- 2 - Reporting Member:  Canada1 
SEMI -ANNUAL REPORT OF COU NTERVAILING DUTY ACT IONS2 
FOR THE PERIOD 1 JANUARY -30 JUNE 2017 
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; ra nge 
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 
Brazil  Certain silicon metal  
HS 2804.69  
 
SM2 2017 IN/BR(*)  20.02.17  
S: 01.01.16 -
31.12.16  
I: 01.01.14 – 
31.03.17  05.07.17  
5.6 – 10.4%  
"All others " rate: 
20.5% of the 
export p rice of 
the goods  N/A N/A N/A 15.05.17  
Extension of 
Investigation  CF 21.4% of 
total imports  See Appendix 1  
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 -8428.3 3 
ex-8428.39,  
FISC 2016 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  25.05.17  
 
151.70 – 
675.47 
RMB/MT  
"All others " 
rate: 
11,656.06 
RMB/MT  N/A N/A 06.12.16  
 
Extension of 
Investigation  CF 38.1% of 
total imports  See Appendix 2  
                                                
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 presented under the old system and some under the new, depending o n when they were initiated.  
  
  G/SCM/N/321/CAN  
 
- 3 -  
1 2 3 4 5 6 7 8 9 10 11 
Kazakhstan  Certain silicon 
metal  
HS 2804.69  
 
SM2 2017 
IN/KZ(*)  20.02.17  
 
S: 01.01.16 -
31.12.16  
 
I: 01.01.14 – 
31.03.17  05.07.17  
 
15.4%  
 
"All others " rate: 
23.5% of th e 
export price of 
the goods  N/A N/A N/A 15.05.17  
Extension of 
Investigation  CF 4.6% of total 
imports  See Appendix 3  
Malaysia  Certain silicon 
metal  
HS 2804.69  
 
SM2 2017 
IN/MY(*)  20.02.17  
 
S: 01.01.16 -
31.12.16  
 
I: 01.01.14 – 
31.03.17  05.07.17  
 
"All others " rate: 
17.5% of the 
export price of 
the goods  N/A N/A N/A 15.05.17  
Extension of 
Investigation  CF 3.3% of total 
imports  See Appendix 4  
Norway  Certain silicon 
metal  
HS 2804.69  
 
SM2 2017 
IN/NO(*)  20.02.17  
 
S: 01.01.16 -
31.12.16  
 
I: 01.01.14 – 
31.03.17  05.07.17  
 
3.0%  
 
"All others " rate: 
3.9% of the 
export  
price of the 
goods  N/A N/A N/A 15.05.17  
Extension of 
Investigation  CF 7.6% of total 
imports  See Appendix 5  
Thailand  Certain silicon 
metal  
HS 2804.69  
 
SM2 2017 
IN/TH(*)  20.02.17  
 
S: 01.01.16 -
31.12.16  
 
I: 01.01. 14 – 
31.03.17  05.07.17  
 
3.8%  
 
"All others " rate: 
10.1% of the 
export  
price of the 
goods  N/A N/A N/A 15.05.17  
Extension of 
Investigation  CF 39.5% of 
total imports  See Appendix 6  
 
 
  
  G/SCM/N/321/CAN  
 
- 4 - Reviews / Other subsequent proceedings  
 
Country or 
customs 
territory  Produ ct 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 
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; [ra nge 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 
progr amme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Certain concrete 
reinforcing bar  
HS 7213.10, 
7214.20, ex -
7215.90, ex -
7227.90  
CV/138/CN(*)  01.05.17  
(ADR)  N/A N/A N/A N/A N/A N/A N/A See Appendix 7  
Certain stainless 
steel sinks  
HS 7324.10;  
CV/129/CN  04.04.17  
(SNR)  
 
S: 01.01.14 – 
28.02.17  N/A N/A N/A N/A N/A N/A N/A See Appendix 8  
Certain steel 
fasteners  
HS 7318.11, 
7318.12, 7318.14, 
7318.15;  
CV/103/CN (*)  17.02.17  
INR N/A N/A N/A N/A 12.07.17  
Order 
Amended:  
Product 
exclusions  N/A N/A N/A 
29.08.16  
INR N/A N/A N/A N/A 15.02.17  
Order 
Amended:  
Product 
exclusions  N/A N/A N/A 
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 07.04.17  N/A N/A N/A CF N/A See Appendix 9  
  
  G/SCM/N/321/CAN  
 
- 5 -  
1 2 3 4 5 6 7 8 9 10 11 
India 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:  
29.01.161 N/A N/A N/A 
 
CODES AND NOTATIONS  
 
CF – Information not provided for reasons of confidentiality  
n/a – not avai lable 
LDR – Lesser duty  
ADR – administrative review (see below)  
SNR – sunset review  
EXP – Measure expired without review  
P – Publication date  
C – Date of commencement of duty collection  
 
Provisional Measures  (Column 4) : Provisional measures apply from the date of a preliminary determination of subsidizing to the date on which the 
Canadian International Trade Tribunal makes its finding regarding injury caused to the Canadian industry (maximum 120 days fr om 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 exis ting 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 President of 
the Canada Border Services Agency renders his final determination of subsidization (maximum 120 days from the notice of the p reliminary 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 Canadian International Trade Tribunal generally conducts the expiry review (sunset review) before 
the expiry of the finding or order imposing duties.  If the Tribunal finds that the injury caused by the subsidizing  of the goods is not likely to resume or 
continue, they will rescind the original finding or order, usually on the date of that the order or find ing would have expired.  
  
 Interim Review  (INR) : An interim review is a review that is initiated where there is a reasonable indication that sufficient new facts have arisen  or that 
there has been a sufficient change in the circumstances that led to the me asure, or where there are sufficient facts that, although in existence, were not put 
into evidence during the previous review or investigation and were not discoverable by the exercise of reasonable diligence a t that time.  
 
 The symbol SNR refers to a suns et review of an existing countervailing measure to determine whether the measure should be continued.  
 
                                                
1 Essar Steel Algoma  Inc. v. Jindal Steel and Power Limited et al ., Federal Court of Appeal  file no. A-46-16. 
  
  G/SCM/N/321/CAN  
 
- 6 - The symbol ADR refers to an administrative review of the amount of subsidy of an existing countervailing measure.  These proceedings are not reviews of 
whether to extend or rescind measures in force; they are used to update amounts of subsidy.  The completion date of the review is shown in column 5.  If 
this column is empty, the ADR has not been completed during the reporting period.  
 
 Note 1  - Unless otherw ise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy  investigation.  
 
 Note 2  - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ra tio of subsidized  imports to t otal imports  for the 
period of investigation for the subsidy investigation . 
  
Note 3 - Under Canadian legislation, questions of law can be referred to the Federal Court and the Federal Court of Appeal for domesti c judicial review.  
 G/SCM/N/321/CAN  
 
- 7 - 
 
  ANNEXES  
DEFINITIVE COUN TERVAILING MEASURES IN FORCE  
AS OF 30 JUNE 2017 (Note 4) 
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  07.01.05 
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 seamle ss 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/CN  Duties  10.04.12  
C.Gaz.2012.I.146.16  07.04.17  
C.Gaz.2017.I.151.16  
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.201 3.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 photovoltaic 
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.2016.I.150.44   
Certain fabricated industrial 
steel components  
FISC 2016 IN/CN(*)  Duties  25.05.17  
C.Gaz.2017.I.151.22   G/SCM/N/321/CAN  
 
- 8 - 
 
  Country/  
Customs 
Territory  Product,  
investigation ID 
number  Measure(s)  Date of original 
imposition; 
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.144.471 
30.10.2015  
C.Gaz.2015.I.149.46  
India Certain  hot-rolled steel 
sheet (previously Hot -rolled 
carbon steel sheet)  
CV/94/IN  Duties  17.08.01 
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 JANUARY  THROUGH 30 JUNE 2017 
Country/Customs 
Territory  Product,  
investigation ID 
number  Date of termination  Reason for termination  
- - - - 
 
REFUND REQUESTS DURI NG THE PERIOD  
1 JANUARY THROUGH 30 JUNE 2017  (Note 5) 
Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Numbe r of refund 
reviews 
commenced, 
completed  
China  Carbon steel fasteners  
CV/103  07.01.05;  
05.01.15  67 (commenced) 46 
(completed) 87 
Copper pipe fittings  
CV/118  19.02.07;  
28.11.16  1 (commenced) 0 
(completed) 4 
Seamless carbon or alloy 
steel oil and gas we ll 
casing  
CV/122  10.03.08;  
11.03.13  1 (commenced) 3 
(completed) 0  
Thermoelectric coolers and 
warmers  
CV/121  11.12.08 ; 
09.12.13  2 (commenced) 2 
(completed)  1 
Aluminium extrusions  
CV/124  17.03.09;  
17.03.14  3 (commenced) 2 
(completed) 20 
Steel grating   
CV/126  19.04.11;  
18.04.16  2 (commenced) 0  
(completed) 2 
Stainless steel sinks  
CV/129  24.05.12  10 (commenced) 10 
(completed) 5 
Photovoltaic modules and 
laminates  
CV/140  03.07.15  0 (commenced) 0  
(completed) 1 
                                                
1 The finding against the European Union was originally rescinded but this decision was reversed on 
appeal and duties were reinstated in accordance with the Tribunal ’s decision of September 28, 2012.  
 G/SCM/N/321/CAN  
 
- 9 - 
 
  Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Numbe r of refund 
reviews 
commenced, 
completed  
China (Cont'd)  Piling pipe  
CV/130  30.11.12  1 (commenced)  0 
(completed)  1 
European Union  Refined sugar  
CV/87  06.11.95;  
30.10.15  9 (commenced) 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 -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 ar e goods of the same description as goods to which the 
order or finding applies (note: when an order or finding imposes both anti -dumping and 
countervailing duties, a refund request made on this ground will appear on both reports).   
In Canada, requests for re-determinations follow a two -level appeal system under which the re -
determination at the first level can further be appealed at the second level.  
 
Consequently, the table records the number of requests made under both levels of re -
determination, for any of the two grounds listed previously with respect to imported goods 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 
the period covered by the report and the number of requests receiv ed in a preceding 
period that were not completed within the period covered by the report. Under the 
Canadian system once a request is received, a decision under both levels of appeal must 
be rendered within one year.  
 
- "Number of refund reviews completed ": the number of requests that were completed 
during the period covered by the report.  
 
Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus 
be possible for one request to represent a series of entries rather t han an individual entry.  
 
APPEALS ON REFUND RE QUESTS DURING THE PE RIOD  
1 JANUARY THROUGH 30 JUNE 2017 (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 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 tha t were open or 
decided upon during the period covered by the report are identified above.  
 G/SCM/N/321/CAN  
 
- 10 - 
 
  APPENDIX 1 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE 
PRELIMINARY DETERMIN ATION OF SUBSIDIZATI ON OFCERTAIN SILICON  METAL  
FROM THE FEDERAL REP UBLIC OF BRAZ IL 
Program 1:  Income Tax Exemption under the Superintendência de Desenvolvimento do Nordeste 
(SUDENE) Program in the Northeast region.  
 
Program 2:  Special Regime for Reinstatement of Taxes for Exporters (REINTEGRA)  
 
Program 3:  Excessive Credit or Refund of State Tax on Circulation of Goods and Services (ICMS) 
and Tax on Industrialized Goods (IPI)  
 
Program 4:  Integrated Drawback Regime  
 
Program 5:  Reduction of tariff rates on imported capital goods under the Ex -Tarifário program  
 
Program 6:  Exemption fr om payment of Imposto Predial e Territorial Urbano (IPTU)  
 
Program 7:  Financing Program for Production and Commercialization of Machinery and Equipment 
(FINAME) under the BNDES  
 
Program 8:  Goods/Services provided by the Government of Brazil at less than  fair market value – 
Electricity  
 
Program 9:  Taxes exempted from Free Trade Zone of Manaus  G/SCM/N/321/CAN  
 
- 11 - 
 
  APPENDIX 2 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N FABRICATED INDUSTR IAL 
STEEL COMPONENTS FRO M THE PEO PLE REPUBLIC OF CHIN A 
Program 1:  Exemption/Reduction of Special Land Tax and Land Use 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  
Program 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 and  
Equipment in SEZs and other Designated Areas  
Program 8: Preferential Tax Policies for the 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 and VAT Exemption for machinery, equipment, and 
construction materials imported into the Export Processing Zone for the construction of production 
facilities (such as factory and warehou se) 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 Exp ort 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, equipme nt and 
construction materials used for the production of exported goods 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 19: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 th e zone  
Program 22: Subsidy for building/land rental expenses  
Program 23: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  
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 Indus trialization 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 guara ntee special fund for small and medium size 
foreign trade 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  G/SCM/N/321/CAN  
 
- 12 - 
 
  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 Techn ical Cooperation  
Program 35: Export Brand Development 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 Pr omotion Special Fund  
Program 39: Emission Reduction 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 Activities  
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 Foreign Trade  
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: Guangdong 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 Sci ence and Technology by Guangdong 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 59: 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 61: 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 
Industries " 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 Guangdong 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 F und 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  G/SCM/N/321/CAN  
 
- 13 - 
 
  Program 70: Special Fund for Pollution Control of Three Rivers, Thre e 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  
Program 77: Special fund for Science and technology innovation  
Progr am 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 infra structure 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 te ch 
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 te chnology  
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 C ontribution 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: Supporting 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 t he 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 technology 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 internationally advanced equipment  
Program 100: Financial support/reward for the standardization work in industrial enterprises  
Program 101: Foreign investment and cooperation special fund  
Program 102:  Interest Subsidy for the Importation of Encouraged Products and 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 for the sale of land/land use ri ght 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 economic construction steel  
Program 1 10: Financial subsidy for provincial construction industry modernization demonstration 
base  G/SCM/N/321/CAN  
 
- 14 - 
 
  Program 111: Special fund for national science and technology support plan  
Program 112: Financial subsidy for the research and development expense of major equipm ent  
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 Spec ial 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 tech nical renovation  
Program 122: Liaoning High -tech Products & Equipment Exports Interest Assistance  
Program 123: Compensation of interest expenses on export credit insurance financing  
Program 124: Compensation of interest expenses on export financing  
Progr am 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  
Program 131: Financial support for water conservation project/work  
Program 132: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks 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  
Program 137: Fund for the research and development of exported produ cts 
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 Pu rchasing 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 Ado pting 
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 E ncourage 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 Pr ofit. 
Program 150: VAT exemption/refund for domestically purchased equipment  
Program 151: Preferential tax policy for encouraged projects or industries  G/SCM/N/321/CAN  
 
- 15 - 
 
  Program 152: Dividend exemption 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/Tran sfer 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 Value  
Program 158: Debt to Equity Swaps  
Program 159: Financial Subsidy for Town -Level 
Program 160: Financial Subsidy from Municipal Commission of Commerce  G/SCM/N/321/CAN  
 
- 16 - 
 
  APPENDIX 3 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE 
PRELIMINARY DETERMIN ATION OF SUBSIDIZATI ON OF CERTAIN SILICO N 
METAL  FROM THE REPUBLIC OF  KAZAKHSTAN  
Program 1:  Exemption of Corporate Income Tax in Saryarka SEZ  
 
Program 2:  Exemption of Land Tax in Saryarka SEZ  
 
Program 3:  Exemption of Land Use Fee in Saryarka SEZ  
 
Program 4:  Exemption from Property Tax in Saryarka SEZ  
 
Program 5:  Exemption from VAT on Imported Purchases  of Machinery in Saryarka SEZ  
 
Program 6:  Exemption from Customs Duties on Imported Purchases of Machinery in Saryarka SEZ  
 
Program 7:  Preferential Electricity Rates provided by the GOK  
 
Program 8:  Quartz provided by the GOK at Prices below Fair Market Value  
 
Program 9:  Loans at Preferential Interest Rates provided by the GOK  
 
Program 10:  Grants in the form of Capital Contributions provided by the GOK  
 
 
 G/SCM/N/321/CAN  
 
- 17 - 
 
  APPENDIX 4 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE 
PRELIMINARY DETERMIN ATION OF SUBSI DIZATION OF CERTAIN  
SILICON  METAL FROM MALAYSIA  
 
Program 1: Economic Transformation Program (ETP) Benefits  
 
Program 2: Incentives for Investments under Malaysian Investment Development Authority 
(MIDA)  
 
Program 3:  Drawback on Import Duty, Sales Tax and Exc ise Duty  
 
Program 4: Double Deduction for the Promotion of Exports  
 
Program 5:  Double Deduction for Insurance Premium  
 
 
 
 G/SCM/N/321/CAN  
 
- 18 - 
 
  APPENDIX 5 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE 
PRELIMINARY DETERMIN ATION OF SUBSIDIZATI ON OF CERTAIN SILICO N 
METAL F ROM THE KINGDOM OF N ORWAY  
 
Program 1:  Assistance to Research and Development Schemes – Industrial R&D Programs and 
Projects  
 
Program 2:  Assistance to Disadvantaged Regions – Regional Investment Grant and Risk Loans  
 
Program 3: Assistance to Disadvantaged R egions – Research, Development and Innovation 
Scheme for Regional Development  
 
Program 4:  Electricity Tax  
 
Program 5:  Norwegian Energy Fund Scheme (Energifondet)  
 
Program 6:  SkatteFUNN  
 
Program 7:  CO2 Compensation Scheme  
 
Program 8:  Cultural Heritage Fund  
 
Program 9:  Aid Scheme for the Promotion of Environment -Friendly Technology  
 
 
 
 G/SCM/N/321/CAN  
 
- 19 - 
 
  APPENDIX 6 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE 
PRELIMINARY DETERMIN ATION OF SUBSIDIZATI ON OF CERTAIN  
SILICON METAL FROM T HE KINGDOM OF THAILA ND 
 
Program 1: In vestment Promotion Incentives  
 
Program 2:  Benefits under the Industrial Estate Authority of Thailand (IEAT)  
 
Program 3:  Benefits under the Electricity Generating Authority of Thailand (EGAT) through the 
Provincial Electricity Authority (PEA)  
 
Program 4:  Duty Drawback for Raw materials  
 
 
 
 
 G/SCM/N/321/CAN  
 
- 20 - 
 
  APPENDIX 7 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N CONCRETE REINFORCI NG 
BAR FROM THE PEOPLE' S REPUBLIC OF CHINA  
Program 1: Award for Baotou Rare Earth High and  New Technology Industrial Development Zone 
for Excellent Construction Projects  
Program 2: Fuyang and Hangzhou City Government Grants for Enterprises Operating Technology 
and Research and Development Centers  
Program 3: Science and Technology Fund - Tianjin  Binhai New Area and the Tianjin Economic and 
Technological Development Area  
Program 4: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 5: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Othe r 
Designated Areas  
Program 6: Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
Program 7: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudon g 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: Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment in 
SEZs and other Designated Areas  
Program 10: Tax concessions for Central and Western regions  
Program 11: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 12: Preferential Costs of Services and/or Goods Provided by Government  or State -owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 13: VAT Exemptions for the Central Region  
Program 14: Loan from Local Finance Bureau  
Program 15: Loans and Interest Subsidies provided under the Northeast Revitalization Program  
Program 16: Policy Lending to Particular Industries  
Program 17: Preferential Loans Characterized as a Lease Transaction  
Program 18: Preferential Loans for SOEs  
Program 19: Debt Forgiveness  
Program 20: Export Seller 's Credit for High and New Technology Pro ducts by China EMIX Bank  
Program 21: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  
Program 22: Changzhou Technology Plan (Jiangsu)  
Program 23: Enterprise Innovation Award of Qishuyan District (Jiangsu)  
Program 24: Enterprise Technolog y Centers (e.g. Tianjin City and Jinnan District)  
Program 25: Environment Protection Award (Jiangsu)  
Program 26: Grant - Jiangsu Province Finance Supporting Fund  
Program 27: "Large and Excellent" Enterprises Grant  
Program 28: "Two New" Product Special Fund s of Guangdong Province  
Program 29: Advanced Science/Technology Enterprise Grant  
Program 30: Allowance to Pay Loan Interest (Zhongshan City, Guangdong)  
Program 31: Assistance for Optimizing the Structure of Import/Export of High -Tech Products  
Program 32: A ssistance for Technology Innovation - R&D Project  
Program 33: Award for Good Performance in Paying Taxes  
Program 34: Awards for the Contributions to Local Economy and Industry Development  
Program 35: Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of China" 
or "Famous Brands of China"  
Program 36: Business Bureau 2012 Market Monitoring System of Subsidies  G/SCM/N/321/CAN  
 
- 21 - 
 
  Program 37: Business Development Overseas Support Fund (Foshan)  
Program 38: Circular on Issuance of Management Methods for Foreign Trade Development Support 
Fund (Support Fund)  
Program 39: Emission Reduction and Energy -saving Award  
Program 40: Energy Saving Grant 2008  
Program 41: Energy -saving Technology Renovation Fund  
Program 42: Export Assistance Grant  
Program 43: Export Brand Deve lopment Fund  
Program 44: Export Credit Subsidy Programs: Export Buyer 's Credits  
Program 45: Export Grant 2006, 2007, 2008  
Program 46: Financial Subsidy  
Program 47: Five Points, One Line Strategy in Liaoning Province  
Program 48: Foreign Trade Grant 2008  
Program 49: Fund for SME Bank -Enterprise Cooperation Projects  
Program 50: Funds for Outward Expansion of Industries in Guangdong Province  
Program 51: Funds of Guangdong Province to Support the Adoption of E -Commerce by Foreign 
Trade Enterprises  
Program 52: F oreign Trade Development Fund Program - Grants  
Program 53: Government Export Subsidy and Product Innovation Subsidy  
Program 54: Government of Shijiazhuang City Export Award  
Program 55: Grant - Financial Subsidies from Wei Hai City GaoCun Town Government  
Program 56: Grant - Large Taxpayer Award  
Program 57: Grant - Patent Application Assistance  
Program 58: Grant - Policy on Value -added Tax for Recyclable Resources  
Program 59: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 60: Gr ant - Provisional Industry Promotion Special Fund  
Program 61: Grant - Resources Conservation and Environment Protection Grant  
Program 62: Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009  
Program 63: Grant - State Service Industry D evelopment Fund  
Program 64: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 65: Grant for key enterprises in equipment manufacturing industry of Zhongshan  
Program 66: Grants for Encouraging the Establishment of Headquarters and Regional  
Headquarters with Foreign Investment  
Program 67: Grants for International Certification  
Program 68: Grants to Privately -Owned Export Enterprises  
Program 69: Grants Under Regulations for Export Product Research and Development Fund 
Management  
Program 70: G rants under the Science and Technology programme of Hebei Province  
Program 71: Grants under the Science and technology programme of Jiangsu Province  
Program 72: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 73: Guangdong Supporting Fu nd 
Program 74: Guaranteed Growth Fund  
Program 75: Hangzhou City Government Grants Under the Hangzhou Excellent New 
Products/Technology Award  
Program 76: Implementing Measures on the Supporting Fund for Foreign Trade & Economic 
Development of Jiangxi Provin ce (Implementing Measures)  
Program 77: Important Structural Adjustment Program of Jiangsu Province  
Program 78: Initial Public Offering (IPO) Grants from the Hangzhou Prefecture and the City of 
Fuyang  
Program 79: Innovative Experimental Enterprise Grant  G/SCM/N/321/CAN  
 
- 22 - 
 
  Program 80: Innovative Small and Medium -Sized Enterprise Grants  
Program 81: Interim Measures of Fund Management of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan)  
Program 82: International Market Fund for Small - and Medium -sized Export Companies) [Matching 
Funds for International Market Development for SMEs]  
Program 83: Jiangxi Provincial Bulk Cement Special Fund: Transformation of Bulk Cement Facilities 
and Equipment  
Program 84: Jiangxi Provincial Environmental Protection Special Fund  
Program 85: Jiangxi Provincial Wall Material Renovation Special Fund: Special Subsidies for New 
Wall Materials  
Program 86: Liaoning High -Tech Products & Equipment Export Interest Assistance  
Program 87: Local and Provincial Government Reimburse ment Grants on Export Credit Insurance 
Fees 
Program 88: Miscellaneous Grants  
Program 89: Modern Service Grant  
Program 90: Municipal Government - Exhibition Grant  
Program 91: Municipal Government - Export Grant  
Program 92: Municipal Government - Insurance F ee Grant  
Program 93: National Environmental Protection and Resources Saving Program: Grants for the 
Optimization of Energy Systems  
Program 94: National Innovation Fund for Technology Based Firms  
Program 95: Outstanding Growth Private Enterprise and Small a nd Medium -sized Enterprises 
Development in Jiangyin Fund  
Program 96: Patent award in Guangdong province;  
Program 97: Pension Fund Grants  
Program 98: Product Quality Grant  
Program 99: Provincial Fund for Fiscal and Technological Innovation  
Program 100: Prov incial Government - Equipment Grant  
Program 101: Provincial Loan Discount Special Fund for SMEs  
Program 102: Provincial Scientific Development Plan Fund  
Program 103: Refund from Government for Participating in Trade Fair (Foshan)  
Program 104: Reimbursement  of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
Program 105: Reimbursement of Foreign Affairs Services Expenses (Foshan)  
Program 106: Repaying Foreign Currency Loan by Returned VAT  
Program 107: Research & Development (R&D) As sistance Grant  
Program 108: Science and Technology Award  
Program 109: Small and Medium -sized Enterprise Support Funds  
Program 110: Special Fund for Significant Science and Technology in Guangdong Province  
Program 111: Special Support Fund for Non -State -Owned Enterprises  
Program 112: Special Supporting Fund for Commercialization of Technological Innovation and 
Research Findings  
Program 113: State Special Fund for Promoting Key Industries and Innovation Technologies  
Program 114: Subsidy for Promoting Energy -saving Buildings  
Program 115: Subsidy for the Technology Development  
Program 116: Superstar Enterprise Grant  
Program 117: Support Funds for Construction of Project Infrastructure Provided by Administration 
Commission of LETDZ  
Program 118: Supporting Fund fo r Non -refundable Export Tax Loss on Mechanical & Electrical 
Product and High -tech Product (Jiangmen City)  
Program 119: Taxpayer Grant  G/SCM/N/321/CAN  
 
- 23 - 
 
  Program 120: Technical Renovation Loan Interest Discount Fund  
Program 121: Technology Project Assistance  
Program 122: Tech nology to Improve Trade R&D Fund  
Program 123: The State key technology project fund  
Program 124: Venture Investment Fund of Hi -Tech Industry  
Program 125: Water Conservancy Fund Deduction  
Program 126: Water Fund Refund/Exemption 2008  
Program 127: Water Savi ng Enterprise  
Program 128: Award for Excellent Enterprise  
Program 129: Export Award  
Program 130: Financial Assistance for an Overseas Market Survey  
Program 131: Foreign Trade Promotion Award  
Program 132: Fund for Supporting Strategic Emerging Industries b y Guangdong Governments  
Program 133: Medium Size and Small Size Enterprises Development Special Fund  
Program 134: Medium Size and Small Size Trading Enterprises Development Special Fund  
Program 135: Reduction in Land Use Fees, Land Rental Rates, and Land P urchase Prices  
Program 136: Special Supporting Fund for Key Projects of "500 Strong Enterprises in 
Contemporary Industries" by Guangdong Governments  
Program 137: Stamp Tax Exemption on Share Transfers under Non -tradable Share Reform  
Program 138: Supporting  Fund for Becoming Publicly Listed Company  
Program 139: Supporting Fund for the "Working Capital" Loan Interest  
Program 140: Supporting Fund for the Development from Guangzhou Local Governments  
Program 141: Foreign Trade Development Fund Program - VAT Refu nds 
Program 142: Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 143: Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
Program 144: Income tax concessions for the enterprises engaged in the comprehensive r esource 
utilisation ( 'special raw materials ') 
Program 145: Income Tax Exemption for Investors in Designated Geographical Regions Within 
Liaoning  
Program 146: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 147: Local income tax exemption and reduction programmes for the productive FIEs  
Program 148: Municipal Government - Preferential Tax Program  
Program 149: PGOG Tax Offset for R&D  
Program 150: Preferential income tax policies for particular regions  
Program 151: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
Program 152: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Produc tion or Business Operations Purchasing Domestically 
Produced Equipment  
Program 153: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 154: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 155: Preferential Tax Policies for the Research and Development of FIEs  
Program 156: Preferential Tax Policies in the Western Regions  
Program 157: Preferential Tax Programs for Encouraged Industries or Projects  
Program 158: Accelerated Depreciation on  Fixed Assets  
Program 159: City maintenance and Construction Taxes and education surcharges for Foreign 
Invested Enterprises  
Program 160: Various local tax discounts (Shandong Province, Chongqing City, Guangxi Region 
Zhuang, Tax privileges to develop centr al and western regions)  G/SCM/N/321/CAN  
 
- 24 - 
 
  Program 161: VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
Program 162: Tax policies for the deduction of research and development expenses  
Program 163: Tax Preference Available to Companies th at Operate at a Small Profit  
Program 164: Two free, three half tax exemptions for the productive FIEs  
Program 165: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 166: Relief from Duties and Taxes on Imported Material  and Other Manufacturing Inputs  
Program 167: VAT rebates on domestically produced equipment  
Program 168: VAT refunds to FIEs purchasing domestically produced equipment  
Program 169: VAT deduction on fixed assets in the Central region  
Program 170: Income tax  credit for the purchase of domestically manufactured production 
equipment  
Program 171: Import tariff and VAT exemptions for FIEs and certain domestic enterprises using  
imported equipment in encouraged industries  
Program 172: Acquisition of Government Ass ets at Less than Fair Market Value  
Program 173: Export Restrictions on raw materials (e.g. Coke)  
Program 174: Input Materials Provided by Government at Less than Fair Market Value  
Program 175: Utilities Provided by Government at Less than Fair Market Value  
Program 176: Debt -to-Equity Swaps  
Program 177: Dividend exemption between qualified resident enterprises  
Program 178: Equity Infusions  
Program 179: Unpaid Dividends  
Program 180: Fund for Urban Public Utilities  
Program 181: Grants under the Information Tec hnology programme of Feicheng  
 
 G/SCM/N/321/CAN  
 
- 25 - 
 
  APPENDIX 8: NAMES OF  THE SUBSIDY PROGRAMS  COUNTERVAILED AT THE  FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N STAINLESS  
STEEL SINKS FROM THE  PEOPLE 'S REPUBLIC OF CHINA  
Program 1: Preferential Tax Policies for Enterprises w ith 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  
Progra m 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 In come 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: 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: Repayi ng Foreign Currency 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 F und 
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  
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  G/SCM/N/321/CAN  
 
- 26 - 
 
  Program 38: Grant – Assistance for Exhibition Booth Fees  
Program 39: Grant – Patent Application Assistance  
Program 40: Grant – State Service Industry Develo pment 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 R eward  
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 Foreign Economy and Tr ade 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  
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: Su pportive 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 Policies for Foreign Invested Export Ente rprises  
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 Tax Policies for FIEs and Foreign Enterpri ses 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 Purchasing Domestically Produced 
Equipment for T echnology 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  G/SCM/N/321/CAN  
 
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  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 Governmen t at Less than Fair Market Value  
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: Allowance 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 De velopment 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 Fore ign Affairs Services Expenses  G/SCM/N/321/CAN  
 
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APPENDIX 9 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N PUP JOINTS FROM  
THE PEOPLE'S REPUBLI C OF CHINA  
Program 1: Preferential Tax Policies for Enterprises with Foreign  Investment (FIEs);  
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  
Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shangha i 
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 P rofits 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 Proje cts 
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 A ssistance 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 Chi na" 
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 2 4: National Innovation Fund for Technology Based Firms  
Program 25: Guangdong – Hong Kong Technology Cooperation Funding Scheme  
Program 26: Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign 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  G/SCM/N/321/CAN  
 
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  Program 31: Grants to Privately -Owned Export Enterprises  
Program 33: Grants for Int ernational 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 Devel opment  
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 I ndustries 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 Promot ion Special Fund  
Program 46: Grant – Jiangsu Province Finance Supporting Fund  
Program 47: Grant – Guaranteed Growth Fund  
Program 48: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 49: Grant – Provincial Foreign Economy and Trade Develo pment 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 Comme rcialization 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 in 2009  
Program 56: Grant – Finan cial 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  
IV. Preferential Loan Programs  
Program 62: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  
Program 63: Reduced Tax Rate for Prod uctive 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  G/SCM/N/321/CAN  
 
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  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 Dome stically 
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 for the Imported Technologies and Eq uipment  
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 Market Value  
Program 79: Acquisition of Go vernment Assets at Less than Fair Market Value  
Program 80: Coke Provided by Government at Less than Fair Market Value  
 
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