WORLD TRADE  
ORGANIZATION   
WT/DS451/1 
G/L/1004 
G/SCM/D94/1 
G/AG/GEN/103 
18 October 2012 
 (12-5657) 
 Original:   English 
 
CHINA – MEASURES RELATING TO THE PRODUCTION  
AND EXPORTATION OF APPAREL AND TEXTILE PRODUCTS 
 
Request for Consultations by Mexico 
  
 The following communication, dated 15 October 2012, from the delegation of Mexico to the 
delegation of China and to the Chairperson of the Dispute Settlement Body, is circulated in 
accordance with Article 4.4 of the DSU.  
_______________ 
  
 The Government of Mexico hereby requests consultations with the Government of the 
People's Republic of China ("China") pursuant to Articles 1 and 4 of the Understanding on Rules and 
Procedures Governing the Settlement of Disputes,  Article XXII:1 of the General Agreement on 
Tariffs and Trade 1994 ("GATT 1994"), Articles 4, 7, and 30 of the Agreement on Subsidies and Countervailing Measures ("SCM Agreement"), and Article 19 of the Agreement on Agriculture. 
 
 Mexico requests consultations because China app ears to maintain a wide variety of measures 
that support producers and exporters of apparel and textile products, bo th directly and indirectly.  
These measures appear to involve both prohibited and actionable subsidies that are inconsistent with 
China's obligations under the SCM Agreement, GATT 1994, the Agreement on Agriculture, and 
China's Accession Protocol.   
  The information available to Mexico indicates that China supports producers and exporters of 
apparel and textile products through measures including: 
 
1. Income tax exemptions, reductions, offsets, a nd refunds for certain groups of enterprises, 
including those designated as Foreign Invest ed Enterprises ("FIEs") and High and New 
Technology Enterprises ("HNTEs"), those located  in designated geographic areas including 
certain Western provinces and special economic zones, and those generating income from the 
production of certain agricultural goods including cotton.  Mexico understands that certain of 
these measures are contingent on the use of Chinese goods. 
 
2. Exemptions, refunds, and reduc tions of import duties and Value Added Tax ("VAT") for 
purchases of equipment by certain groups of enterprises including FIEs and those located in designated geographic regions such as economic  development zones.  Mexico understands 
that certain of these measures are c ontingent on the use of Chinese goods. 
 
3. Exemptions from certain municipal taxes for certain groups of enterprises including FIEs. 
 
4. Low-cost loans, extended loan repayment pe riods, and debt forgiveness provided by state-
owned banks, including both policy banks and nom inally commercial banks, to key industries 
and enterprises identified in industrial planni ng documents.  The information available to WT/DS451/1, G/L/1004,  
G/SCM/D94/1, G/AG/GEN/103 Page 2 
 
 
  Mexico indicates that Chinese industrial policies favor producers of certain apparel and textile 
products, as well as their suppliers in the cotton an d chemical fibers industries.  The relevant 
policies identify enterprises and groups of enterp rises for special treatment by Chinese banks.  
The policies also call for sub-national government s to provide guarantees and loan interest 
subsidies, the latter of which appear to be cash  payments to enterprises intended to cover the 
interest expense of loans made in connection with government policies. 
 
5. Preferential prices for land use rights and refunds  of associated fees for enterprises that are 
located in designated geographic regions  including special economic zones. 
 
6. Discounted electricity rates for enterprises that  are located in designated geographic regions 
including certain special economic zones. 
 
7. Support for the production, sale, transportation,  processing, importation, exportation, and use 
of cotton, which is used in making the thr ead and the fabric that go into the Chinese 
subsidized product.  Such support is provided to cotton farmers, transporters, processors, 
millers, and spinners through tax breaks, cash  payments, loans from state-owned banks, and 
the distortion of domestic supply volumes through the use of state-trading enterprises, tariff 
rate quotas, and other means.  Producers and expor ters of certain appare l and textile products 
benefit directly to the extent that their opera tions are integrated, and indirectly through the 
lower prices for raw materials in China that result from these measures.  Mexico understands 
that certain of these measures may be conti ngent upon export performance or the use of 
domestic over imported goods. 
 
8. Various measures relating to the production, sale,  and use of chemical fibers, which are used 
in making the thread and the fabric that go in to the Chinese subsidized product.  China has 
declared that it will exercise "absolute" cont rol over the Chinese petroc hemical industry and 
consequently directs the activities of producers of  chemical fibers through industrial policies, 
the power to hire and fire company executives,  the provision of subsidies for undertaking 
designated activities, and other means.  Purs uant to government policies, state-owned 
producers sell chemical fibers in the Chinese ma rket at below-market prices that constitute 
less than adequate remuneration.  Manufacturers and exporters of certain  apparel and textile 
products benefit directly to the extent that th eir operations are integrated and indirectly 
through the lower prices for raw materials in China that result from these measures.  Mexico 
understands that certain of these measures may be contingent upon export performance or the 
use of domestic over imported goods. 
 
9. Cash payments from Chinese government agencies  at all levels to enterprises active in 
designated industries or undertaking activities enc ouraged by the government in its industrial 
policies.  The information available to Mexico  indicates that enterprises become eligible for 
such payments for reasons including that they: 
 
 Are owned at least in part by the Chinese government; 
 Operate in the apparel and textile industry; 
 
Operate in an industry designated by China as "key," have been designated as a "key" 
enterprise, or make a "key" product, and upgrade technology; 
 Engage in research related to issues identifie d in China's industrial planning documents;  
 Have a brand or product designated by China as "famous" or "well-known"; or  
 Export or otherwise "expand" into foreign markets.  WT/DS451/1, G/L/1004,  
 G/SCM/D94/1, G/AG/GEN/103  Page 3 
 
 
    
 Pursuant to Articles 4.2 and 7.2 of the SCM Agreement, a statement of available evidence 
regarding the existence and nature of the subsidies in question is attached to this request.  This 
statement also identifies evidence regarding the adve rse effects of these subsidies to the interests of 
Mexico pursuant to Article 7.2 of the SCM Agreement.   
  The measures are subsidies becau se in each case there is a financial contribution within the 
meaning of Article 1.1(a) by the Chinese government, or an entity owned or controlled by the Chinese government that constitutes a "public body," or th ere is income or price support in the sense of 
Article XVI of GATT 1994, and a benefi t is conferred within the meaning of Article 1.1(a) and (b) of 
the SCM Agreement.  Each of these apparent s ubsidies is also specific within the meaning of 
Articles 2.1, 2.2, and/or 2.3 of the SCM Agreement.   Mexico is of the view that all of the measur es identified above are inconsistent with China's 
WTO obligations.   
 
Certain measures reflected in paragraphs 7, 8, and 9 above appear to be inconsistent with 
Article 3.1(a) of the SCM Agreement.  In addition, certain measures identified in paragraphs 1, 2, 7, 
and 8 above appear to be inconsis tent with Article 3.1(b) of the SCM Agreement and Article III:4 of 
the GATT 1994 to the extent that they are contingent upon the use of domestic over imported goods. 
 
The measures identified in paragraphs 1 through 9 are causing adverse effects to Mexico's 
interests within the meaning of Articles 5(c), 6. 3(b), 6.3(c), 6.4, and 6.5 of the SCM Agreement 
because they are specific subsidies within the meaning of Articles 1 and 2 of the SCM Agreement that 
are causing or threatening to cause serious prejudice to  the interests of Mexico through displacement 
and impedance of Mexican exports of apparel and textile products to  the United States of America 
and through significant price undercutting, price s uppression, price depression, and lost sales in the 
United States.   China's measures related to cotton identified in paragraphs 4 and 7 above appear to be 
inconsistent with Articles 3, 9, and 10 of the Agreement on Agriculture.   
 
 In addition, the measures at issue appear to be inconsistent with China's obligations under 
paragraph 1.2 of Part I of its Accession Protocol (t o the extent that it incorporates paragraphs 18, 19, 
22, 46, 47, 60, 62, 64, 70, 73, 107, 115, 116, 122, 123, 132, 157, 167, 168, 170, 171, 172, 173, 174, 210, 222, 223, 225, 227, 228, 231, 232, 233, 234, 235, 238, 322, and 334 of the Report of the 
Working Party on the Accession of China, as well as paragraph 342 therein generally)
1, which forms 
part of the terms of accession agreed between Chin a and the WTO and is an integral part of the 
Marrakesh Agreement Establishing th e World Trade Organization.   
   Mexico reserves the right to request that Ch ina produce information and documents regarding 
the measures at issue and their effect on the inte rests of Mexico during the consultation process.  
Mexico also reserves the right to raise further factual and legal claims during the course of the 
consultations and beyond.  It looks  forward to receiving China's response in order to set a mutually 
convenient date for consultations. 
 
_______________  
                                                      
1 WT/MIN(01)/3. WT/DS451/1, G/L/1004,  
G/SCM/D94/1, G/AG/GEN/103 Page 4 
 
 
   
Statement of Available Evidence 
 The evidence set out below is available to Mexico at  this time regarding the existence and nature of 
the subsidies set out in the above Request for Cons ultations, and the adverse effects caused by those 
subsidies to the interests of Mexico.  Mexico reserve s the right to supplement or alter this list in the 
future, as required.  Available Evidence Regarding the Existence and Nature of the Subsidies at Issue 
 
11th Five Year Plan for the Textile Industry  (undated) 
 "500 Million RMB Cotton High-Quality Seeds Subsid y Benefits Cotton Farmers in 8 Provinces," Agri 
Goods Herald  (March 23, 2007) 
 
"2010 Cotton Market Analysis and 2011 Cotton Market Prospect," Anhui Agriculture Net  (February 9, 
2011)  "Agricultural Bank of Chuangshu  City Supports the Development of Textile and Apparel 
Enterprises," Changshu Economic Information Net  (September 18, 2008)  
 
Appellate Body Report, United States - Antidumping and Countervailing Duties on Certain Products 
from China , WT/DS379/AB/R (March 25, 2011) 
 Australian Customs and Border Protection, Report to the Minister No. 148, Certain Aluminium 
Extrusions Exported to Australia fr om the People's Republic of China  (April 15, 2010), and all 
documents cited therein   Baffes, John, "The Cotton Problem" (World Bank September 2004)  Brooks, Ray, "Bank Reform:  Lessons from the Inte rnational Experience," (International Monetary 
Fund July 2004) 
 Business Scope of the Agricultural Developm ent Bank of China (September 16, 2005) 
 Canadian Border Services Agency, Statement of Reasons Concerning the Making of a Final 
Determination with respect to the Dumping of C ertain Laminate Flooring Or iginating on or Exported 
from the People's Republic of China and France and the Making of a Final Determination with respect to the Subsidizing of Certain Laminate Fl ooring Originating in or Exported From the 
People's Republic Of China, and the Termination of  the Investigation with respect to the dumping of 
Certain Laminate Flooring Originating in or Exporte d From Austria, Belgium, the Federal Republic 
of Germany and the Republic of Poland , 4214-4, 4218-19 (June 1, 2005), and all documents cited 
therein 
  Catalogue of Allocation of Land , Decree 9 of the Ministry of Land and Resources (October 18, 2001)
  
Chaozhou City Economic and Social Development 12
th Five Year Plan  (undated) 
 
Chemical Fiber Industry "12th Five Year" Development Plan  (undated) 
 Chengdu Municipal Government, "Rural Commerc ial Bank Provides 300 Million RMB Credits to 
Wanguan for Building Apparel Indus trial Park" (March 31, 2010)  WT/DS451/1, G/L/1004,  
 G/SCM/D94/1, G/AG/GEN/103  Page 5 
 
 
   
"China Determines Seven Industries Are to  Be Dominated by State-Owned Economy," Xinhua  
(December 18, 2006)  
"China names key industries for absolute state control," China Daily  (December 19, 2006) 
 "China not yet ready to cut oil product prices," China Daily  (August 8, 2011) 
 "China unveils stimulus package for light industry, petrochemical sector," Xinhua  (February 19, 2009) 
 
Circular Concerning Temporary Exemption fr om Urban Maintenance and Construction Tax and 
Additional Education Fees for Foreign-Funded and Foreign Enterprises , GuoShuiFa (1994) No. 38 
(February 25, 1994) 
 
Circular of Printing and Distributing 2011 Implementation Guidance on Central Government Agricultural Products High-Quality Seeds Subsidy Program , NongBanCai (2011) No. 24 
(March 7, 2011) 
 
Circular of Printing and Distributing 2011 Implemen tation Guidelines for the High Yield Program of 
Grains, Cotton, Oilseed Crops, and Sugar Crops , NongBanCai (2011) No. 42 (April 19, 2011) 
 Circular of Printing and Distributing the Measur es on Administration of Energy Saving Technology 
Renovation Fiscal Award Fund , CaiJian (2011) No. 367 (June 21, 2011) 
 
Circular of the General Office of the National  Development and Reform Commission on the Work 
Regarding the Administration of Textile Special Fund Program  (undated) 
 
Circular of the Ministry of Finance and the Minist ry of Agriculture on Printing and Distributing the 
Measures on Administration of the Central Govern ment Agricultural Products High-Quality Seeds 
Subsidy Fund , CaiNong (2009) No. 449 (December 14, 2009) 
 Circular of the Ministry of Finance and the State Administration of Taxation of Taxation Concerning 
the Issue of Tax Credits for Busi ness Income Tax for Homemade Equi pment Purchased by Enterprises 
with Foreign Investment and Foreign Enterprises, CaiShuiZi (2000) No. 49 (January 14, 2000) 
 
Circular of the Ministry of Finance on Printing and  Distributing Interim Rules on Administration of 
Transportation Expense Subsidy for Cotton Shipped from Xinjiang  (June 13, 2008) 
  
Circular of the Ministry of Finance on Printing and Distributing the Rules on Administration of 
Transportation Expense Subsidy for Cotton Shipped from Xinjiang , CaiJian (2011) No. 1157 
(December 31, 2011)   Circular of the Ministry of Science and Technology and the Ministry of Finance on Printing and Distributing the Interim Measures on the Administration of State Science and Technology Support 
Scheme , GuoKeFaJiZi (2006) No. 331 (July 31, 2006) 
 
Circular of the State Administration of Taxation Concerning Transmitting the Interim Measure for the 
Administration of Tax Refund to Enterprises with Foreign Investment for Their Domestic Equipment 
Purchases , GuoSheiFa (1999) No. 171 (September 20, 1999) 
 
Circular of the State Administration of Taxation on Printing and Distributing the Measures 
Concerning Business Income Tax Credit on the In vestment of Enterprises with Foreign Investment WT/DS451/1, G/L/1004,  
G/SCM/D94/1, G/AG/GEN/103 Page 6 
 
 
  and Foreign Enterprises by Way of Purchasing Homemade Equipment , GuoShuiFa (2000) No. 90 
(May 18, 2000) 
 
Circular of the State Council Con cerning the Adjustment in the Ta xation Policy of Import Equipment , 
GuoFa (1997) No. 37 (December 29, 1997) 
 
Circular on Fiscal and Taxation Policies Concerni ng Accelerating the Development of the Textile 
Industry of the Autonomous Region , XinZhengFa (2010) No. 99 (September 19, 2010) 
 
Circular on Issuing Preferential Policies for Manasi County Textile Industrial Park , MaZhengFa 
(2010) No. 47 (July 15, 2010)   
Circular on Relevant Policies to Promote Chinese Tex tile Industry to Shift to New Ways of Growth in 
Foreign Trade and Support Chinese Tex tile Enterprises to "Go Global"  (July 26, 2006) 
 
Circular on Tax Policies regarding Further Implem entation of the Western Development Strategy , 
CaiShui (2011) No. 58 (July 27, 2011) 
 
Circular on the Administrative Measures Governing the Recognition of High or New Technology 
Enterprises Jointly Issued by th e Ministry of Science and Technology, Ministry of Finance, and State 
Administration of Taxation , GuoKeFaHou (2008) No. 172 (April 14, 2008) 
 
Commercial Banking Law of the People's Republic of China  (as amended December 27, 2003) 
 
Decision of the State Administration of Quality Supervision, Inspection and Quarantine on Revising 
the Measures for the Administration of Ch inese Famous Brand Products , AQSIQ Order No. 124  
(December 19, 2009) 
 
Decision of the State Council on Promulgating th e "Interim Provisions on Promoting Industrial 
Structure Adjustment" for Implementation (2005) , State Council (2005) Decree No. 40  
 
Deloitte, Partnering with Chinese Provinces, Why the Timing is Right (September 2009)  
 Directory Opinions of Henan Province on Accelera ting Textile Industry Structural Readjustment , 
YuZhengBan (2007) No. 75 (July 25, 2007)  Draft Opinions on Accelerating the Transformatio n and Upgrade of the Textile Industry of Jiangxi 
Province  (undated) 
 Enterprise Income Tax Law of th e People's Republic of China , Order of the President of the People's 
Republic of China No. 63 (March 16, 2007)  
European Commission, Council Implementing Regulation (EU) No 451/2011 of 6 May 2011 imposing 
a definitive anti-dumping duty and collecting definitivel y the provisional duty imposed on imports of 
coated fine paper originating in the People's Republic of China L 128 (May 14, 2011), and all 
documents cited therein  
 
"Export Interest Subsidy for Shenzhen Enterprises Raised," TDC Trade.com  (May 1, 2004) 
 Fujian Province "12
th Five Year" Foreign Economic and Trade Development Special Plan (undated) 
 
Fujian Province Economic and Social Development 12th Five Year Plan  (undated)  WT/DS451/1, G/L/1004,  
 G/SCM/D94/1, G/AG/GEN/103  Page 7 
 
 
   
Fujian Province Industry Adjustment and Revitaliz ation Implementation Plan Investment Priorities 
for 2010  (November 13, 2009) 
  
Fujian Province Textile Industry Restructuring and Revitalization Plan  2009-
2011(September 27, 2009)  General Administration of Quality Supervision, Inspection and Quarantine, "China Famous Brand 
Strategy Development Report" (December 2006) 
 
General Administration of Quality Supervision, Inspection and Quarantine Circular on the Use of 
China's Famous Brands after Expiration , GuoZhiJianZhi Han (2010) No. 45 (June 22, 2010) 
 
Guangdong Province Economic and Social Development 11
th Five Year Plan (undated) 
 
Guangdong Province Economic and Social Development 12th Five Year Plan (undated) 
 Guangdong Province Textile Industry "12t h Five Year" Development Guidelines  (undated)  
  Guangdong Province Textile Industry 2005-2010 Development Plan  (undated) 
  
Guangdong Province Textile Industry R estructuring and Revitalizing Plan 2009-2011, YueFu (2009) 
No. 165 (December 29, 2009)  "Guangdong Supports Private Enterprises to Expand Outward" TDC Trade.com  (March 1, 2004) 
 
Guidelines of the Eleventh Five-Year Plan for National Economic and Social Development  (undated) 
 
Guidelines of the Ministry of Commerce on Prom oting the Work of Cultivating World Famous 
Brands , ShangMaoFa (2009) No. 150 (April 2, 2009) 
 
Guidelines of the State Council for Restructuring and Revitalizing the Textile Industry  
(April 24, 2009) 
 
Henan Province Economic and Social Development 12
th Five Year Plan  (January 23, 2011) 
 
Henan Province Textile Industry Development 11th Five Year Plan  (September 22, 2006) 
 
Implementation Plan for the Apparel Industrial Base of Ningbo Municipality (March 17, 2011) 
  
Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and 
Foreign Enterprises , Order of the President of the People's Republic of China No. 45 (April 9, 1991) 
 
Industrial and Commercial Bank of China, Ltd. 2010 Annual Report 
 Industrial Textile "12
th Five Year" Development Plan (undated) 
 
Interim Measures on Administration of Jiangsu Provincial Foreign Trade Development Funds , 
SuZhengBanFa (2005) No. 108 (September 24, 2005) 
 
Interim Measures on Administration of the Cent ral Government Clean Production Special Fund , 
CaiJian (2009) No. 707 (October 30, 2009) WT/DS451/1, G/L/1004,  
G/SCM/D94/1, G/AG/GEN/103 Page 8 
 
 
   
Interim Measures on Administration of the Fund fo r Promoting Coordinated Development of Foreign 
Trade and Economic Relations Among Regions , CaiQi (2008) No. 118 (June 2, 2008) 
 
Interim Measures on Key Industry Revitalization and Technological Renovation Special Project Investment  (March 26, 2009) 
 Interim Measures on Trade Promotion Fund for Ag ricultural, Light Industry, and Textile Products , 
Shang GuiFa (2005) No. 507 (October 20, 2005) 
 
Interim Regulations on Land Administration of  Jiangsu Province Suqian Economic Development 
Zone  (April 23, 2003) 
 Internet profile of China National Cotton Reserves Corporation (undated) 
 
Internet profile of Dafeng Industrial Park, Ch angzhou National High-Tech District (undated) 
 Internet profile of Lanxi Economic Development Zone (July 26, 2011)   Internet profile of Sinopec (undated) 
 
Internet profile of Sinopec Yizheng Chemical Fibre Company, Ltd. (undated)  Internet profile of Sinopec Yizheng Chemical Fibr e Company, Ltd. Senior Management (undated) 
 
Internet profile of Shangyu Economic Deve lopment Zone, Baidu Bake Net (undated) 
 Internet profile of Wan'an County Industrial Park , Jiangxi Ji'an Net (March 23, 2009) 
 Internet profile of Xiayi County Industrial Cluster Zone (October 24, 2010)  
Internet Profile of Zibo Hi-Tech Industrial Zone (February 1, 2005) 
 Jiangsu Province Economic and Social Development 12
th Five Year Plan  (undated) 
 Jiangsu Province Industrial Structu re Readjustment and Development 11
th Five Year Plan  Su 
ZhengBanFa (2006) No. 142 (December 20, 2006) 
 
Jiangsu Province Textile Industry Structural Re adjustment and Revitalization Plan for 2009-2011  
(undated) 
 Jiangxi Province Economic and Social Development 12
th Five Year Plan  (adopted February 14, 2011)  
 
Jiangxi Province Textile Industry Stru ctural Readjustment and Development 11th Five Year Plan  
(December 5, 2006) 
 Land Administration Law of the People's Republic of China  (August 28, 2004) 
 
Measures on Administration of the Local Clean Production Special Fund Subsidized by the Central 
Government , CaiJian (2004) No. 343 (October 13, 2004) 
  WT/DS451/1, G/L/1004,  
 G/SCM/D94/1, G/AG/GEN/103  Page 9 
 
 
  Measures on the Administration of Special Funds for "Going Abroad" Strategy of Zhejiang Province , 
ZheCaiQiZi (2009) No. 296 (November 10, 2009)  Mexico Secretary of the Economy, Resolution Accepting the Application of an Interested Party and 
Declaring the Initiation of Antidumping and Anti- subsidy Investigations Re garding Importations of 
Amoxicillin Trihydrate from the People's Republic of  China and the Republic of India, Regardless of 
Country of Production , Diario Official (July 12, 2011), and all the documents cited therein 
 Mok, Vincent et al, "The Determinants of Lending by Banks in China" (2008) 
 
National Economic and Social Development 12
th Five Year Plan  (undated) 
 
Ningbo City Textile and Apparel Industry "12th Five Year" Development Special Plan , 
YongJingXinFa (2011) No. 259 (November 1, 2011) 
 
Notification of the Ministry of Finance, State Admi nistration of Taxation and General Administration 
of Customs on Issues Concerning Preferentia l Tax Policies for Western Development , CaiShui (2001) 
No. 202 (December 30, 2001) 
 
Notice Concerning the Promulgation and Circulation of "Measures for the Administration of National 
Key Technological Renovation Projects" and "Measures for the Administration of Treasury-bond Special Fund for National Key Technological Renovation Projects," GuoJingMaoTouZi (1999) No. 
886 (September 10, 1999)  
 
Notice of Amendments to the "Measures for the Administration of National Key Technological 
Renovation Projects" and "Measures for the Admi nistration of Treasury Bond Special Fund for 
National Key Technological Renovation Projects," GuoJingMaoTouZi (2000) No. 822 (August 28, 
2000) 
 
Notice on Organizing and Recommending 2010 State Key Scientific and Technological Achievement 
Industrialization Projects , CaiBanJian (2010) No. 25 (April 1, 2010) 
 
Notice on Organizing and Recommending 2012 State Key Scientific and Technological Achievement 
Industrialization Projects , CaiBanJian (2012) No. 20 (February 20, 2012) 
 
Notification of the State Council on Carrying out th e Transitional Preferential  Policies Concerning 
Enterprise Income Tax , GuoFa (2007) No. 39 (December 26, 2007) 
 
Notification of the State Council on Carrying out the Several Supporting Policies regarding National 
Outlines for Medium and Long-Term Plan for Sc ientific and Technologica l Development(2006-2020) , 
GuoFa (2006) No. 6 (February 7, 2006)  Notification of the State Council on Providing Trans itional Preferential Tax Treatments to High-tech 
Enterprises Newly Set up in Special Economic Zones and in Pudong New District of Shanghai , GuoFa 
(2007) No. 40 (December 26, 2007)  
Opinions of Nantong City on Accelerating the Transformation and Upgrade of the Textile and 
Apparel Industry of the City , TongZhengFa (2012) No. 5 (January 17, 2012) 
 
Opinions of Shaoxing Municipality on Upgr ading and Developing the Textile Industry  (February 2, 
2009) 
 WT/DS451/1, G/L/1004,  
G/SCM/D94/1, G/AG/GEN/103 Page 10 
 
 
  Opinions on Speeding up Adjustment and Pr omoting Upgrade in the Textile Industry , FaGaiYun Xing 
(2006) No. 762 (April 29, 2006)  Panel Report, United States - Antidumping and Countervailing Duties on Certain Products from 
China , WT/DS379/AB/R (as modified by Appellate Body Report) (March 25, 2011) 
 "Plan of Revitalizing Northeast China Released," Xinhua  (December 19, 2007) 
 PlaNet Finance, "Financial In stitutions in China" (undated) 
 
People's Republic of China Civili an Economy and Social Development 10
th Five Year Plan Outline  
(March 15, 2001) 
 Preferential Policies for Shaya County Tex tile Industrial Park Investment Promotion  (May 29, 2011) 
  Preferential Policy of Dahe Apparel Industr ial Park Administration Committee on Investment  
(undated) 
 
Preferential Policies of Investment Promotion for Xinjiang Akesu Region Textile Industrial City 
(Development Zone) (Trial)  (May 29, 2011) 
 
Provisional Measures on Clean Production Inspection , National Development and Reform 
Commission and State Environmental Protection Administration Order No. 16 (August 16, 2004)  
Provisions of the State Council Concerning the Enc ouragement of Investment in Developing Hainan 
Island , GuoHan (1988) No. 26 (May 4, 1988) 
 
Quanzhou City Economic and Social Development 12
th Five Year Plan 
 
Quanzhou Textile & Garments Commerce Center , "Credit Loan Measures of Agricultural 
Development Bank for Supporting the Developmen t of Cotton Textile and Apparel Industry" 
(August 5, 2010) 
 Restructuring and Revitalization Plan of the Textile Industry  (April 24, 2009) 
 
Regulations of the People's Republic of China on  the Implementation of the Enterprise Income Tax 
Law, State Council Decree No. 512 (December 6, 2007) 
 
Regulations on Administration of Waste Discharge Fee Collection and Use, State Council Order 
No. 369  (January 2, 2003) 
 
Regulations on Administration of Waste Discharge  Fee Fund Collection and Use, Ministry of Finance 
and State Environmental Protection Administration Order No. 17 (March 20, 2003) 
 
Regulations on Special Economic Zones in Guangdong Province (August 26, 1980) 
 Reply to Fujian Province on the Construc tion of Xiamen Special Economic Zone , GuoHanZi (1980) 
No. 88 (October 7, 1980) 
 Request from the United States to China Pursuant to  Article 25.10 of the Agreement on Subsidies and 
Countervailing Measures, G/SCM/Q2/CHN/42 (October 11, 2011), and all documents cited therein 
  WT/DS451/1, G/L/1004,  
 G/SCM/D94/1, G/AG/GEN/103  Page 11 
 
 
  Restructuring and Revitalization Plan of the Textile Industry  (April 24, 2009) 
 
Rules for the Implementation of the Income Tax La w of the People's Republic of China on Enterprises 
with Foreign Investment and Foreign Enterprises , State Council Decree (1991) No. 85 
(June 30, 1991) 
 
Rules on Granting Land-Use-Right through Private Agreement  (June 11, 2003) 
 
Shandong Province Economic and Social Development 11
th Five-Year Plan  (July 10, 2006) 
 
Shandong Province Economic and Social Development 12th Five-Year Plan  (March, 2011) 
  Shandong Province Textile Industry 11
th Five Year Plan  (May 26, 2008) 
  
Shandong Province Textile Industry "12th Five Year" Development Plan  (June 17, 2011) 
 Shaoxing City "12
th Five Year" Industrial Development Plan, ShaoZhengFa (2011) No. 72 
(September 9, 2011)  Shenzhen Municipality Econom ic and Social Development 11
th Five-Year Plan  (June 15, 2011) 
 
SRI Consulting, Polyester Fibers (April 2010)  "State Formulates Policy to Stabilize Cotton Production," Honor Textile Net  (April 10, 2009) 
  
"Textile Enterprises of Taozhu Street Obtains Millions of Loans," Diexun Net  (May 5, 2011) 
 Textile Industry "12
th Five Year" Development Plan  (undated) 
 United States-China Economic and Security Review Commission, An Analysis of State-owned Enterprises and State Capitalism in China (October 26, 2011), and all the doc uments cited therein 
 
United States Department of Agriculture, Co tton and Products Annual Report (May 3, 2012) 
 United States Department of Commerce, Certain Coated Paper Suitable for High-Quality Print 
Graphics Using Sheet-Fed Presses From the People' s Republic of China:  Final Affirmative 
Countervailing Duty Determination , 75 Fed. Reg. 59212 (September 27, 2010), and all documents 
cited therein   United States Department of Commerce, Drill Pipe from the People's Republic of China: Final 
Affirmative Countervailing Duty Determination, Final Affirmative Critical Circumstances 
Determination , 76 Fed. Reg. 1971 (January 11, 2 011), and all documents cited therein 
 
United States Department of Commerce,  Laminated Woven Sacks from the People's Republic of 
China:  Final Affirmative Countervailing Duty Dete rmination and Final Affirmative Determination, 
in part, of Critical Circumstances , 73 Fed. Reg. 35649 (June 24 , 2008), and all documents cited 
therein 
 
United States Department of Commerce, Secti on 129 Determination of the Countervailing Duty 
Investigation of Circular Welded Carbon Qualit y Steel Pipe; Light-Walled Rectangular Pipe and 
Tube; Laminated Woven Sacks; and Off-the-Road Tires from the People's Republic of China:  An WT/DS451/1, G/L/1004,  
G/SCM/D94/1, G/AG/GEN/103 Page 12 
 
 
  Analysis of Public Bodies in the People's Republic of China in Accordance with the WTO Appellate 
Body's Findings in WTO DS379  (May 18, 2012), and all the documents cited therein 
 United States Department of Commerce, The relevance of the Chinese Communist Party for the 
limited purpose of determining whether particular en terprises should be considered to be "public 
bodies" within the context of a countervailing duty investigation  (May 18, 2012), and all the 
documents cited therein  United States International Trade Commission, "China 's Agricultural Trade: Competitive Conditions 
and Effects on U.S. Exports" (March 22, 2011), and all documents cited therein 
 "World Cotton Price Continuously Exceeds Reco rd Level, Domestic Market Responds With 
Caution," Tianjin Cotton Organization Website  (February 22, 2011) 
 
World Trade Organization, Trade Policy Review, Report by the Secretariat - China WT/TPR/S/230 
(April 26, 2010), and all documents cited therein  "Xinjiang Textile Turns Crisis into Opportunity, Earns 250 Million RMB," China Textile Economic 
Information Net  (May 26, 2010) 
 
Xu Kunyuan, China National Textile and Apparel Council and the Sub-Council of Textile Industry 
Introductory Remarks, (2006)  Weifang City "12
th Five Year" Industrial Development Plan  (August 19, 2011) 
 
"Western China Development Strategy - 10 Years On," China Daily  (October 16, 2009) 
 Wuxi City "12
th Five Year" Industrial Development Plan (September, 2011) 
 Zhejiang Province Economic and Social Development 11
th Five Year Plan  (undated) 
 
Zibo City "12th Five Year" Industrial Development Plan, ZiZhengBanFa (2011) No. 69 (July 9, 2011) 
 Zibo City Textile Industry Investment Guidance  (undated) 
 Available Evidence Regarding Adverse E ffects to the Interests of Mexico 
 
Statistics for imports into the United States during the period 2001-2011, as collected by the United States Census Bureau and reported by the United St ates International Trade Commission to reflect the 
product categories established by the United States Department of Commerce Office of Textiles and 
Apparel.  
 
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