G/SCM/N/334/CAN  
 
19 September 2018  
(18-5791) Page: 1/20 
Committee on Subsidies  
and Countervailing  Measures  Original: English  
 
  
SEMI -ANNUAL REPORT U NDER  
ARTICLE 25.11 OF THE  AGREEMENT  
CANADA  
Reproduced herewith is the semi -annual report for the period 1 January -30 June 2018 from Canada . 
 
_______________  
 
  
  G/SCM/N/334/CAN  
 
- 2 - Reporting Member:  Canada1 
SEMI -ANNUAL REPORT O F COUNTERVAILING DUT Y ACTIONS2 
FOR THE PERIOD 1 JANUARY -30 JUNE 2018 
Original Investigations  
Country 
or 
customs 
territory  Product  Initiation  Provisional 
measures and 
preliminary  
determinations  Final measures  No final 
measures / 
termination  Other  Trade data  
(from published report(s))  
 Countervailed 
Programme(s)  
Definitive 
duty Undertaking  
 Description;  HS 6-digit 
category covering 
investigated product3; 
ID number4; 
(*) if investigation of >1 
country  Date;  
period of 
investigation  
(S-
subsidization; 
I-injury)  Date of 
measures; range 
of individual 
amounts of 
subsidy; "other " 
rates; [range of 
applied rates if 
different, 
reason]  Date of 
duties; 
range of 
individual 
amounts of 
subsidy; 
"other " 
rates; 
[range of 
applied rates 
if different, 
reason]  Date of 
application; 
range of 
individual 
amounts of 
subsidy  
or minimum 
prices  Date,  
Reason  Date, 
explanation  Import volume 
or value (units 
/ currency); 
product 
coverage, 
period, if 
different from 
cols. 2 / 3  
(Note 1)  Import 
volume as % 
of apparent 
domestic 
consumption 
or as % of 
total imports  
(Note 2)  Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Certain cold-rolled steel  
HS 7209.15, 7209.16, 
7209.17, 7209.18, 
7209.25, 7209.26, 
7209.27, 7209.28, 
7209.90, 7211.23, 
7211.29, 7211.90, 
7225.50  
CRS 2018 IN/CN(*)  25.05.18  
 
S: 01.04.17 – 
31.03.18  N/A 
 N/A 
 N/A 
 N/A 
 N/A 
 CF 53.2% of 
total imports  N/A 
 
Certain Sucker Rods  
HS 8413.91  
SR 2018 IN/CN  18.05.18  
 
S: 01.01.17 – 
31.03.18  
 
I: 01.01.15 – 
31.03.18  N/A N/A N/A N/A N/A CF 47.6% of 
total imports  N/A 
                                                
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/dump ing-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 on when they were initiated.  
  
  G/SCM/N/334/CAN  
 
- 3 -  
1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain 
polyethylene 
terephthalate resin  
HS 3907.61, 
3907.69  
PETR 2017  
IN/CN(*)  18.08.16  
 
S: 01.04.16 – 
31.03.17  
 
I: 01.01.14 – 
30.09.17  16.11.17  
 
"All others " rate: 
22.8% of the 
export  
price of the 
goods  N/A N/A 16.03.18  
 
No injury5 N/A CF 10.6% of 
total imports  N/A 
India Certain 
polyethylene 
terephthalate resin  
HS 3907.61, 
3907.69  
PETR 2017 
IN/IN(*)  
 18.08.17  
 
S:01.04.16 – 
31.03.17  
 
I:01.01.14 – 
30.09.17  
 16.11.17  
 
3.9%  
 
"All others " rate: 
31.1% of the 
export  
price of the 
goods  
 N/A 
 N/A 
 16.03.18  
 
No injury6 N/A 
 CF 
 7.3% of total 
imports  N/A 
Korea, Rep. 
of Certain cold -rolled 
steel 
HS 7209.15, 
7209.16, 7209.17, 
7209.18, 7209.25, 
7209.26, 7209.27, 
7209.28, 7209.90, 
7211.23, 7211.29, 
7211.90, 7225.50  
CRS 2018 
IN/KR(*)  25.05.18  
 
S: 01.04.17 – 
31.03.18  N/A N/A N/A N/A N/A CF 7.1% of total 
imports  N/A 
Oman  Certain 
polyethylene 
terephthalate resin  
HS 3907.61, 
3907.69  
PETR 2017 
IN/OM(*)  18.08.17  
 
S:01.04.16 – 
31.03.17  
I:01.01.14 – 
30.09.17  
 16.11.17  
0.5%  
"All others " rate: 
4% of the 
export  
price of the 
goods  N/A 
 N/A 
 14.02.18  
Termination of 
Investigation 
for All 
Exporters; de 
minimis 
amounts of 
subsidy7 N/A 
 CF 
 13% of total 
imports  N/A 
Pakistan  Certain 
polyethylene 
terephthalate resin  
HS 3907.61, 
3907.69  
PETR 2017 
IN/PK(*)  
 18.08.17  
S:01.04.16 – 
31.03.17  
 
I:01.01.14 – 
30.09.17  
 16.11.17  
0.5%  
 
"All others " rate: 
2.3% of the 
export  
price of the 
goods  N/A 
 N/A 
 14.02.18  
 
Termination of 
Investigation 
for All 
Exporters; de 
minimis 
amounts of 
subsidy8  N/A 
 CF 
 24.9% of 
total imports  N/A 
                                                
5 The Canadian International Trade Tribunal made  a finding of “No injury” with respect to the goods on which the final determination was made.  
6 The Canadian International Trade Tribunal made  a finding of “No injury” with respect to the goods on which the final determination was made.  
7 The Canada Border Services Agency terminated the countervailing investigation with respect to certain polyethylene terephthal ate resin from all exporters in Om an as 
amounts for subsidy were de minimis. The Canadian International Trade Tribunal subsequently terminated the inquiry with respe ct to Oman due to negligible volumes as the 
volume of subsidized goods were nil.  
8 The Canada Border Services Agency terminat ed the countervailing investigation with respect to certain polyethylene terephthalate resin from all exporters in Pakistan 
as amounts for subsidy were de minimis. The Canadian International Trade Tribunal subsequently terminated the inquiry with respect t o Pakistan due to negligible volumes as 
the volume of subsidized goods were nil.   
  G/SCM/N/334/CAN  
 
- 4 - 1 2 3 4 5 6 7 8 9 10 11 
Turkey  Certain dry wheat 
pasta  
HS ex-1902.19  
DWP 2017 IN/TR  28.12.17  
S: 01.01.16 – 
30.11.17  
 
I: 01.01.15 – 
31.12.17  28.03.18  
 
1.9%  
 
"All others " rate: 
5.8% of the 
export price of 
the goods  N/A N/A N/A N/A CF 12.5% of 
total imports  See Appendix 1  
Viet Nam  Certain copper 
pipe fittings  
HS 7412.10, 
7412.20  
CPF2 2017 IN/VN  
 27.10.17  
 
S:01.01.16 – 
31.08.17  
 
I:01.01.15 – 
31.12.17  25.01.18  
 
4.7%  
"All others " rate: 
42.4% of the 
export price of 
the goods  25.05.18  
 
"All others " 
rate: 
30.6% of 
the export  
price of the 
goods  
N/A  N/A 
 N/A 
 N/A 
 CF 
 33.1% of 
imports  N/A 
Certain cold -rolled 
steel 
HS 7209.15, 
7209.16,  7209.17, 
7209.18, 7209.25, 
7209.26,  7209.27, 
7209.28,  7209.90, 
7211.23,  7211.29, 
7211.90,  7225.50  
 
CRS 2018 
IN/VN(*)  25.05.18  
 
S: 01.04.17 – 
31.03.18  N/A N/A N/A N/A N/A CF 9.5% of total  
imports  N/A 
 
 
 
  
  G/SCM/N/334/CAN  
 
- 5 - Reviews / Other subsequent proceedings  
 
Country or 
customs 
territory  Product  Initiation  Preliminary 
results/  
determination  Final measures  Revocation 
of Measures  Other (e.g., 
procedures 
not 
affecting 
the duty 
level  Trade Data  
(if available from 
published report(s) on 
proceeding)  Countervailed 
programme(s)  
Definitive duty  Undertaking  
 Description;  
HS 6-digit 
category covering 
investigated 
product;  ID 
number;  
(*) if investigation 
of >1 country  Date, Type of 
Review or 
Procedure 
(code), Period 
Covered  Effective date; 
range of 
individual  
amounts of 
subsidy; "other " 
rates; [range of 
applied rates if 
different, 
reason]  Effective date, 
range of individual  
amounts of 
subsidy; "other " 
rates; [range of 
applied rates if 
different, reason]  Effective date; 
range of 
individual 
amounts of 
subsidy  
or minimum 
prices; or 
other outcome 
(code) Date, 
Reason  Date,  
explanation  Import volume 
or val ue (units 
/currency); 
product 
coverage, 
period, if 
different from  
cols. 2 / 3  
(Note 1)  Import 
volume as 
% of 
apparent 
domestic 
consump -
tion or as % 
of total 
imports  
(Note 2)  
 Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
Brazil  Certain silicon 
metal  
HS 2804.69  
SM2 2017 
IN/BR(*)  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed  
01.12.171 
Appeal 
discontinued
08.05.18  N/A N/A N/A 
China  Certain carbon 
steel welded pipe  
HS 7306.3  
CV/123/CN  24.05.18  
(SNR)  N/A N/A N/A N/A N/A N/A N/A N/A 
Certain 
polyethylene 
terephthalate resin  
HS 3907.61, 
3907.69  
PETR 2017 
IN/CN(*)  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed: 
13.04.182 
 
Appeal 
discontinued  
18.06.18  NA NA N/A 
Certain concrete 
reinforcing bar  
HS 7213.10, 
7214.20, ex -
7215.90, ex -
7227.90  
CV/138/CN(*)  04.12.17 
(ADR)  N/A 04.05.18   
"All others " rate: 
469 RMB/ per 
Metric Tonne  N/A N/A N/A N/A N/A See Appendix 3 
Certain seamless 
casing  
HS 7304.29  
CV/122/CN  19.01.18  
(SNR)  
S: 01.01.14 – 
31.10.18  N/A 
 N/A 
 N/A 
 N/A 
 N/A 
 N/A 
 N/A 
 See Appendix 4 
 
 
  
                                                
1 Québec Silicon Limited Partnership et al v. Alcoa Canada Co. et al . Federal Court of Appeal file no. A-398-17. 
2 Compagnie Selenis Canada v. OCTAL SAOC FZC et al. Federal Co urt of Appeal file no. A-119-18.  
  
  G/SCM/N/334/CAN  
 
- 6 - 1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain steel piling 
pipe 
HS 7306.30  
CV/130/CN  28.08.17  
(SNR)  
S: 01.01.14 – 
30.06.17  
I: 01.01.14 – 
30.09.17  N/A 
 N/A 
 N/A 
 N/A 
 N/A 
 CF 
 CF 
 See Appendix 5  
India Certain 
polyethylene 
terephthalate resin  
HS 3907.61, 
3907.69  
PETR 2017 
IN/IN(*)  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed: 
13.04.183 
 
Appeal 
discontinued  
18.06.18  NA NA N/A 
Certain carbon 
steel welded pipe  
HS 7306.30  
CV/132/IN(*)  08.12.17  
(SNR)  
S: 01.01.14 – 
30.09.17  N/A N/A N/A N/A N/A N/A N/A N/A 
Kazakhstan  Certain silicon 
metal  
HS 2804.69  
SM2 2017 
IN/KZ(*)  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed  
01.12.174 
 
Appeal 
discontinued
08.05.18  N/A N/A N/A 
Malaysia  Certain silicon 
metal  
HS 2804.69  
SM2 2017 
IN/MY(*)  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed  
01.12.175 
 
Appeal 
discontinued
08.05.18  N/A N/A N/A 
Norway  Certain silicon 
metal  
HS 2804.69  
SM2 2017 
IN/NO(*)  Domestic 
Judicial Review  
(Note 3)  N/A  N/A  N/A  N/A  Appeal filed  
01.12.176 
 
Appeal 
discontinued
08.05.18  N/A  N/A  N/A  
Domestic 
Judicial Review  
(Note 3)  N/A  N/A  N/A  N/A  Appeal filed  
02.11.177 
 
Appeal 
ddismissed 
21.06.18 N/A  N/A  N/A  
Oman  Certain 
polyethylene 
terephthalate resin 
HS 3907.61, 
3907.69  
PETR 2017 
IN/OM(*) Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed: 
13.04.188 
 
Appeal 
discontinued  
18.06.18  NA NA N/A 
                                                
3 Compagnie Selenis Canada v. OCTAL SAOC FZC et al. Federal Court of Appeal file no. A-119-18.  
4 Québec Silicon Limited Partnership et al v. Alcoa Canada Co. et al . Federal Court of Appeal file no. A-398-17 
5 Québec Silicon Limited Partnership et al v. Alcoa Canada Co. et al . Federal Court of Appeal file no. A-398-17 
6 Québec Silicon Limited Partnership et al v. Alcoa Canada Co. et al . Federal Court of Appeal file no. A-398-17 
7 Elkem AS v. Québec Silicon Limited et a l. Federal Court of Appeal file no. A-328-17. In abeyance pending ruling on Appeal file no. A -398-17 
8 Compagnie Selenis Canada v. OCTAL SAOC FZC et al. Federal Court of Appeal file no. A-119-18.   
  G/SCM/N/334/CAN  
 
- 7 - 1 2 3 4 5 6 7 8 9 10 11 
Pakistan  Certain 
polyethylene 
terephthalate resin  
HS 3907.61, 
3907.69  
PETR 2017 
IN/PK(*) Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed: 
13.04.189 
 
Appeal 
discontinued  
18.06.18  NA NA N/A 
 
CODES AND NOTATIONS  
 
CF – Information not provided for reasons of confidentiality  
n/a – not available  
LDR – Lesser duty  
ADR – administrative review (see below)  
SNR – sunset review  
INR – Interim review CITT  
ACI – Anti-circumvention investigation  
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 from the no tice 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 subs idy in cases where there is an existing Canadian International Trade Tribunal finding of injury.  
The amount of the subsidy is normally expressed as an amount per unit.  
 
 No injury (Column 7) : The Canadian International Trade Tribunal makes its finding rega rding 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 finding would have expired.  
  
Interim Review  (INR) : An interim review is a review that is initiated where there is a reasonable indication that sufficient new facts have arisen  or that 
there has been a sufficient change in the  circumstances that led to the measure, or where there are sufficient facts that, although in existence, were not put 
into evidence during the previous review or investigation and were not discoverable by the exercise of reasonable diligence a t that time.  
 
Sunset Review (SNR) : A review of an existing countervailing measure to determine whether the measure should be continued . 
 
                                                
9 Compagnie Selenis Canada v. OCTAL SAOC FZC et al. Federal  Court of Appeal file no. A-119-18.   
  G/SCM/N/334/CAN  
 
- 8 - Administrative Review (ADR) : A review of administrative review of the amount of subsidy of an existing countervailing measure.  Thes e proceedings are 
not reviews of whether to extend or rescind measures in force; they are used to update amounts of subsidy.  The completion da te of the review is shown in 
column 5.  If this column is empty, the ADR has not been completed during the report ing period.  
 
Anti-circumvention investigation: (ACI) : An investigation to determine whether circumvention of an existing countervailing measure is occurring. These 
investigations determine whether an existing measure in force will be extended to the goods .  Individual amounts of subsidy are not calculated and, therefore, 
it is not possible to state these amounts of subsidy. The completion date of the ACI is shown in column 5.  If this column is  empty, the ACI has not been 
completed during the reporting per iod. 
 
 Note 1  - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy  investigation.  
 
 Note 2  - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ra tio of subsidized  imports to total imports  for the period 
of investigation for the subsidy investigation . 
  
Note 3 - Under Canadian legislation, questions of law can be referred to the Federal Court and the Federal Court of Appeal for domesti c judicial review.  
 G/SCM/N/334/CAN  
 
- 9 - 
 
  ANNEXES  
DEFINITIVE COUNTERVA ILING MEASURES IN FO RCE 
AS OF 30 JUNE 2018 (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 seamless steel 
casing  
CV/122/CN  Duties  10.03.08  
C.Gaz.2008.I.142.12  11.03.13  
C.Gaz.2013.I.147.30  
Certain carbon steel welded 
pipe 
CV/123/CN  Duties  20.08.08  
C.Gaz.2008.I.142.35  19.08.13  
C.Gaz.2013.I.147.40  
Certain thermoelectric 
coolers and warmers  
CV/121/CN  Duties  11.12.08  
C.Gaz.2008.I.142.51  09.12.13  
C.Gaz.2013.I.147.51  
Certain aluminum 
extrusions  
CV/124/CN  Duties  17.03.09  
C.Gaz.2009.I.143.13  17.03.14  
C.Gaz.2014.I.148.14  
Certain oil country tubular 
goods  
CV/125/CN  Duties  23.03.10  
C.Gaz.2010.I.144.14  02.03.15  
C.Gaz.2015.I.149.11  
Certain steel grating  
CV/126/CN  Duties  19.04.11  
C.Gaz.2011.I.145.19  18.04.16  
C.Gaz.2016.I.150.18  
Certain pup joints  
CV/127/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.2013.I.147.48   
Certain copper tube  
CV/137/CN  Duties  18.12.13  
C.Gaz.2014.I.148.01   
Certain concrete reinforcing 
bar 
CV/138/CN  Duties  09.01.15  
C.Gaz.2015.I.149.03   
Certain 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/334/CAN  
 
- 10 - 
 
  Country/  
Customs 
Territory  Product,  
investigation ID 
number  Measure(s)  Date  of original 
imposition; 
publication 
reference  Date(s) of 
extension; 
publication 
reference(s)  
European 
Union  Certain r efined 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   
Viet Nam  Certain copper pipe fittings  
CPF2 2017 IN/VN  Duties  25.05.18  
C.Gaz.2018.I.152.26   
 
Note 4 - The Canada Gazette is available electronically since 1998.  
 
TERMINATION OF MEASU RES DURING THE PERIO D 
1 JANUARY  THROUGH 30 JUNE 2018 
Country/Customs 
Territory  Product,  
investigation ID 
number  Date of termination  Reason for termination  
- - - - 
 
REFUND REQUESTS DURI NG THE PERIOD  
1 JANUARY THROUGH 30 JUNE 2018  (Note 5) 
Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
China  Carbon steel fasteners  
CV/103  07.01.05  
05.01.15  80 (commenced) 82 
(completed) 53 
Copper pipe fittings  
CV/118  19.02.07  
28.11.16  0 (commenced) 2 
(completed) 1 
Seamless casing  
CV/122  10.03.08;  
11.03.13  2 (commenced) 3 
(completed) 1 
Thermoelectric coolers and 
warmers  CV/121  11.12.08  
09.12.13  1 (commenced) 0 
(completed)  9 
Aluminium extrusions  
CV/124  17.03.09  
17.03.14  19 (commenced) 18 
(completed) 10 
Stainless steel sinks  
CV/129  24.05.12  
08.02.18  1 (commenced)  0 
(completed)  1 
Carbon steel welded pipe 
CV/123  11.12.12  
19.08.13  0 (commenced)  0 
(completed)  1 
Oil country tubular goods  
CV/125  02.03.15  5 (commenced)  3 
(completed)  2 
Photovoltaic modules and 
laminates  
CV/140  03.07.15  2 (commenced) 0 
(completed) 3 
                                                
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/334/CAN  
 
- 11 - 
 
  Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
China (Cont'd)  Fabricated industrial steel 
components  
FISC 2016 IN  25.05.17  
5 (commenced)  4 
(completed)  2 
European Union  Refined sugar  
CV/87  06.11.95  
30.10.15  0 (commenced) 0 
(completed) 28 
Chinese Taipei  Carbon steel fasteners  
CV/103  07.01.05  
05.01.15  11 (commenced)  0 
(completed)  23 
Thailand  Seamless casing  
CV/122  10.03.08  
11.03.13  0 (commenced)  0 
(completed)  1 
Stainless steel sinks  
CV/129  24.05.12  
08.02.18  1 (commenced)  1 
(completed)  0 
United States  Carbon steel fasteners  
CV/103  07.01.05  
05.01.15  1 (commenced) 1 
(completed) 0 
 
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 are goods of the same description as goods to which the order 
or finding applies (note: when an order or finding impo ses 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 received in a preceding period 
that were not completed within the period covered by the report. Under the Canadian system  
once a request is received, a decision under both levels of appeal must be rendered 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 Canadia n duty refund system, a request can cover multiple entries. It may thus 
be possible for one request to represent a series of entries rather than an individual entry.  
 
APPEALS ON REFUND RE QUESTS DURING THE PE RIOD  
1 JANUARY THROUGH 30 JUNE 2018  (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 
 
 G/SCM/N/334/CAN  
 
- 12 - 
 
  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 that were open or 
decided upon during the period covered by the report are identified above.  
 G/SCM/N/334/CAN  
 
- 13 - 
 
  APPENDIX 1 - NAMES O F THE SUBSIDY PROGRA MS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N DRY WHEAT PASTA FR OM THE 
REPUBLIC OF TURKEY  
 
 
Program 1: Export Subsidy Program for Agricultural Products  
Program 6: Deducti on From Taxable Income for Export Revenue  
Program 8: VAT and Special Consumption Tax (SCT) Exemption on the Delivery of Diesel Fuel to the 
Vehicles Carrying Exporting Goods.  
Program 9: Input Materials Provided by Government at Less than Fair Market Value  
Program 10: Rediscount Program  
Program 11: Pre Shipment Export Credit Program  
Program 12: Pre Export Credit Program  
Program 13: The Export Oriented Working Capital Credit Program  
Program 14: Post Shipment Rediscount Credit  
Program 15: Specific Export Credit  Program  
Program 16: Short Term Export Credit Insurance Program  
APPENDIX 2 - NAMES O F THE SUBSIDY PROGRA MS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N COPPER PIPE FITTIN GS FROM THE 
SOCIALIST REPUBLIC O F VIETNAM  
 
Program 1: Land -Use Levy Exemption/Reduction  
Program 2: Land Rent Exemption/Reduction  
Program 3: Tax Exemptions and Reductions for Encouraged Sectors  
Program 4: Enterprise Income Tax Exemption/Reduction for Business Expansion and Intensive 
Investment Projects  
Program 5: Exem ption of Import Tax on Equipment and Machinery Imported to Create Fixed Assets  
Program 6: Tax Preferences for Investors Producing and/or Dealing in Export Goods  
Program 9: Tax Exemptions and Reductions for Investment in Disadvantaged Regions  
Program 10: Es tablishments Dealing with Exporter Goods  
Program 11: Preferential Income Tax Rates for Enterprises within Economic Zones or Industrial Parks  
Program 12: Tax Exemptions and Reductions for Foreign -Invested Enterprises  
Program 16: Grants to Firms that Employ More than 50 Employees  
Program 18: Accelerated Depreciation of Fixed Assets  
Program 19: Program Incentives on Non -agricultural land use tax  
APPENDIX 3 - NAMES O F THE SUBSIDY PROGRA MS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N CONC RETE REINFORCING BAR  FROM 
THE PEOPLE'S REPUBLI C 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 Op erating 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 othe r Designated Areas  
Program 5: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 6: Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
Program 7: Preferential Tax Policies for En terprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
Program 8: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in 
the Economic and Technological Development Z ones G/SCM/N/334/CAN  
 
- 14 - 
 
  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 Fin ance 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 Products 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 Technology 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 Funds of Guangdong Province  
Program 29: Advanced Science/Technology Enterprise Grant  
Program 30: Allowance to Pay Loan Interest (Zhongshan City, Guang dong)  
Program 31: Assistance for Optimizing the Structure of Import/Export of High -Tech Products  
Program 32: Assistance 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  
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 Development Fund  
Program 44: Export Credit Subsidy Programs: Export Buyer 's Credits  
Program 45: Export Grant 2006, 2007, 2008  
Program 46: Financial Su bsidy  
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: Foreign Trade Development Fund Program - Grants  
Program 53: Government Export Subsidy and Product Innovation Subsidy  
Program 54: Government of Shij iazhuang 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 Recycla ble Resources  
Program 59: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 60: Grant - 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 Development Fund  
Program 64: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 65: Grant for key enterprises in equipment manufac turing industry of Zhongshan  G/SCM/N/334/CAN  
 
- 15 - 
 
  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: Grants under the Science and Technology programme of Hebei Province  
Program 71: Grants under the Science and technology programme of Jiangsu Provin ce 
Program 72: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 73: Guangdong Supporting Fund  
Program 74: Guaranteed Growth Fund  
Program 75: Hangzhou City Government Grants Under the Hangzhou Excellent New 
Products/Technology Award  
Progr am 76: Implementing Measures on the Supporting Fund for Foreign Trade & Economic 
Development of Jiangxi Province (Implementing Measures)  
Program 77: Important Structural Adjustment Program of Jiangsu Province  
Program 78: Initial Public Offering (IPO) Grant s from the Hangzhou Prefecture and the City of Fuyang  
Program 79: Innovative Experimental Enterprise Grant  
Program 80: Innovative Small and Medium -Sized Enterprise Grants  
Program 81: Interim Measures of Fund Management of Allowance for Zhongshan Enterprise s 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: T ransformation 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 H igh-Tech Products & Equipment Export Interest Assistance  
Program 87: Local and Provincial Government Reimbursement 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 Fee Grant  
Program 93: National Environmental Protection and Resources Saving Program: Grants for the 
Optimization of Energy Systems  
Program 94: Nat ional Innovation Fund for Technology Based Firms  
Program 95: Outstanding Growth Private Enterprise and Small and 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: Provincial Government - Equipment Grant  
Program 101: Provincial Loan Discount Special Fund for SMEs  
Program 102: Provincial Scientific Development Pl an 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 (F oshan)  
Program 106: Repaying Foreign Currency Loan by Returned VAT  
Program 107: Research & Development (R&D) Assistance Grant  
Program 108: Science and Technology Award  
Program 109: Small and Medium -sized Enterprise Support Funds  
Program 110: Special Fund f or 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 Sp ecial Fund for Promoting Key Industries and Innovation Technologies  
Program 114: Subsidy for Promoting Energy -saving Buildings  G/SCM/N/334/CAN  
 
- 16 - 
 
  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 for Non -refundable Export Tax Loss on Mechanical & Electrical 
Product and High -tech Product (Jiangmen City)  
Program 119: Taxpayer Grant  
Progr am 120: Technical Renovation Loan Interest Discount Fund  
Program 121: Technology Project Assistance  
Program 122: Technology to Improve Trade R&D Fund  
Program 123: The State key technology project fund  
Program 124: Venture Investment Fund of Hi -Tech Industr y 
Program 125: Water Conservancy Fund Deduction  
Program 126: Water Fund Refund/Exemption 2008  
Program 127: Water Saving 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 by Guangdong Governments  
Program 133: Medium Size and Small Size Enterprises Development Special Fund  
Program 134: Medium Size and Smal l Size Trading Enterprises Development Special Fund  
Program 135: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
Program 136: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary 
Industries" by Guangdo ng 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: Supportin g Fund for the Development from Guangzhou Local Governments  
Program 141: Foreign Trade Development Fund Program - VAT Refunds  
Program 142: Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 143: Deed Tax Exemptions For Land Transfer red through Merger or Restructuring  
Program 144: Income tax concessions for the enterprises engaged in the comprehensive resource 
utilisation ( 'special raw materials ') 
Program 145: Income Tax Exemption for Investors in Designated Geographical Regions Withi n 
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 14 9: 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: Prefere ntial Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment  
Program 153: Preferential Tax Policies for FIEs which are Techn ology 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 central and western regions)  
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 that Operate at a Small Profit  
Program 164: Two free, three half tax exemptions for the productive FIEs  G/SCM/N/334/CAN  
 
- 17 - 
 
  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 Assets 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 Technology programme of Feicheng  
 
APPENDIX 4 - NAMES O F THE SUBSIDY PROGRA MS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUB SIDIZ ATION OF CERTAIN SEA MLESS CASING FROM TH E 
PEOPLE'S REPUBLIC OF  CHINA   
Program 1: Corporate Income Tax Exemption And/Or Reduction In  Special Economic Zones (SEZs) 
And Other Designated Areas  
Program 2: Local Income Tax Exemption And/Or Reduction In SEZs  And Other  
Designated Areas  
Program 3: The State Key Technology Renovation Projects  
Program 4: Preferential Tax Policies for Research and Development  
Program 5: Preferential Tax Policies For Domestic Enterprises Purchasing Domestically  Produced 
Equipmen t For Technology Upgrading Purpose  
Program 6: Exemption Of Tariff And Import VAT For Imported Technologies And Equipment  
Program 7: Accelerated Depreciation On Fixed Assets In Binhai New Area Of Tianjin  
Program 8: Supportive Fund (Grant) Provided By The Government Of Xuyi County, Jingsu Province  
Program 9: Repaying Foreign Currency Loan by Returned VAT  
Program 10: Debt -to-Equity Swap   
Program 11: Preferential Tax Policies For Enterprises With Foreign Investment  Established In Sezs  
(Excluding Shanghai Pudong Area)  
Program 12a): Preferential Tax Policies For Enterprises With Foreign Investment  Established In The 
Coastal Economic Open Areas  
Program 12b): Preferential Tax Policies For Enterprises With Foreign Investment  Established I n The 
Economic And Technological Development Zones  
Program 13: Preferential Tax Policies For Enterprises With Foreign Investment  Established In The 
Pudong Area Of Shanghai  
Program 14: Preferential Tax Policies In The Western Regions  
Program 15: Tariff A nd Value -Added Tax (VAT) Exemptions On Imported Materials  And Equipment 
In SEZ And Other Designated Areas  
Program 16: Income Tax Refund Where Profits Re -Invested In SEZ And Other  Designated Areas  
Program 17: VAT And Income Tax Exemption /Reduction For En terprises Adopting  Debt-To-Equity 
Swaps  
Program 18: Reduced Tax Rate For Productive Foreign -Invested Enterprises (Fies)  
Scheduled To Operate For A Period Not Less Than 10 years  
Program 19: Preferential Tax Policies for Foreign Invested Export Enterprises   
Program 20: Preferential Tax Policies For Enterprises With Foreign Investment Which  Are Technology 
Intensive And Knowledge Intensive  
Program 21: Preferential Tax Policies For FIEs And Foreign Enterprises Which Have  Establishments 
Or Places In China And Are Engaged In Production Or Business Operations Purchasing Domestically 
Produced Equipment   
 G/SCM/N/334/CAN  
 
- 18 - 
 
  Program 22: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 23: Reduction in Land Use Fees  
Program 24: Exemption Reduction Of Spe cial Land Tax And Land Use Fee In SEZs And  Other 
Designated Areas  
Program 25: Preferential Costs Of Services And Goods Provided By Government Bodies  Or SIEs in 
SEZs and Other Designated Areas  
Program 26: Loans And Interest Subsidies Provided Under The Northeast Revitalization  Program  
Program 27: Reimbursement Of Anti -Dumping And/Or Countervailing Legal Expenses  By The Local 
Governments  
Program 28: Preferential Loans  
Program 29: Relief From Duties And Taxes On Imported Material And Other  Manufacturing  Inputs  
Program 30: Purchase Of Goods From State -Owned Enterprises  
Program 31: Government Export Subsidy And Product Innovation Subsidy  
 
APPENDIX 5 - NAMES O F THE SUBSIDY PROGRA MS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N STEEL  PILING PIPE FROM TH E 
PEOPLE'S REPUBLIC OF  CHINA  
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in 
the Economic and Technological Development Zones  
Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 4: Preferential Tax Policies in the Western Regions  
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZ s 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: Income Tax Refund for Enterprises Located in Tianjin Jinn an Economic Development 
Area  
Program 13: The State Key Technology Renovation Projects  
Program 14: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
Program 15: Repaying Foreign Currency Loan by Returned VAT  
Progra m 16: Government Export Subsidy and Product Innovation Subsidy  
Program 17: Export Assistance Grant  
Program 18: Research & Development (R&D) Assistance Grant  
Program 19: Innovative Experimental Enterprise Grant  
Program 20: Superstar Enterprise Grant  
Program  21: Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of China" 
or "Famous Brands of China"  
Program 22: Export Brand Development Fund  
Program 23: Provincial Scientific Development Plan Fund  
Program 24: Technical Renovation Loan Inter est Discount Fund  
Program 25: Venture Investment Fund of Hi -Tech Industry  
Program 26: National Innovation Fund for Technology Based Firms  
Program 27: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 28: Grants for Encouraging the Establi shment of Headquarters and Regional Headquarters 
with Foreign Investment  
Program 29: Innovative Small and Medium -Sized Enterprise Grants  
Program 30: Product Quality Grant  
Program 31: 2009 Energy -saving Fund  
 G/SCM/N/334/CAN  
 
- 19 - 
 
  Program 32: Energy -Saving Technique Special Fund  
Program 33: Grants to Privately -Owned Export Enterprises  
Program 34: Grants for Export Activities  
Program 35: Grants for International Certification  
Program 36: Emission Reduction and Energy -saving Award  
Program 37: Grant for Market Promotion and Trade De velopment  
Program 38: Refund of Land Transfer Fee  
Program 39: Grant - Assistance for Exhibition Booth Fees  
Program 40: Grant - Patent Application Assistance  
Program 41: Grant - State Service Industry Development Fund  
Program 42: Grant - Changzhou Five Maj or Industries Development Special Fund  
Program 43: Grant - Ecological Garden Enterprise Reward  
Program 44: Grant - Municipal Construction Reward  
Program 45: Grant - Cleaning -production Qualified Enterprise Reward  
Program 46: Grant - Provisional Industry Promotion Special Fund  
Program 47: Grant - Jiangsu Province Finance Supporting Fund  
Program 48: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 49: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 50: Grant - Subsidy from Water Saving Office  
Program 51: Grant - Insurance Expense Compensation  
Program 52: Grant - Industrial Science and Technology Breakthrough Special Fund  
Program 53 - Grant - Special Supporting Fund for Commercialization of Technological Innova tion 
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 - 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 (Shandon g) 
Program 61: Jiangdu City Industrial Economy Performance Award (Jiangsu)  
Program 62: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  
Program 63: Changzhou Technology Plan (Jiangsu)  
Program 64: Supportive Fund Provided by the Governmen t of Xuyi County, Jiangsu  
Program 65: Enterprise Innovation Award of Qishuyan District (Jiangsu)  
Program 66: Environment Protection Award (Jiangsu)  
Program 67: Enterprise Technology Centers (e.g. Tianjin City and Jinnan District)  
Program 68: Liaoning High -Tech Products & Equipment Export Interest Assistance  
Program 69: Five Points, One Line Strategy in Liaoning Province  
Program 70: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin  
Program 71: Allowance to Pay Loan Interest (Zhongshan Ci ty, Guangdong)  
Program 72: Supporting Fund for Non -refundable Export Tax Loss on Mechanical & Electrical Product 
and High -tech Product (Jiangmen City)  
Program 73: International Market Fund for Export Companies (Jiangmen City)  
Program 74: International Mark et Fund for Small - and Medium -sized Export Companies  
Program 75: Business Development Overseas Support Fund (Foshan)  
Program 76: Refund from Government for Participating in Trade Fair (Foshan)  
Program 77: Interim Measures of Fund Management of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan)  
Program 78: Reimbursement of Foreign Affairs Services Expenses (Foshan)  
Program 79: Award for Advanced Enterprises  
Program 80: Debt -to-Equity Swaps  
Program 81: Exemptions for SOEs from Distributing Dividends to the State  
Program 82: Loans and Interest Subsidies provided under the Northeast Revitalization Program  
Program 83: Loan From Local Finance Bureau  
Program 84: Red uced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less Than 
10 Years  
Program 85: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 86: Preferential Tax Policies for FIEs which are Technology Intensive and Knowl edge 
Intensive  
Program 87: Preferential Tax Policies for the Research and Development of FIEs  
 G/SCM/N/334/CAN  
 
- 20 - 
 
  Program 88: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Ope rations Purchasing Domestically 
Produced Equipment  
Program 89: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
Program 90: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 91: VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
Program 92: Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 93: Pre -tax Deduction of Enterprise R&D Expenses for Enterprises in the New and High 
Technology Fields  
Program 94: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 95: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 96: Reduction in Land Use Fees, Land RentaI Rates, and Land Purchase Prices  
Program 97: Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
Program 98: Input Materials Provided by Gover nment at Less than Fair Market Value  
Program 99: Utilities Provided by Government at Less than Fair Market Value  
Program 100: Acquisition of Government Assets at Less than Fair Market Value  
 
 
__________