G/SCM/N/250/CAN  
 
22 February 2013  
(13-0952)  Page: 1/23  
Committee on Subsidies 
and Countervailing Measures Original: English  
 
  SEMI-ANNUAL REPORT UNDER 
ARTICLE 25.11 OF THE AGREEMENT 
CANADA  
Reproduced herewith is the semi-annual report  for the period 1 July-31 December 2012 
from Canada . 
 
 
_______________ 
   
  G/SCM/N/250/CAN  
 
- 2 - Reporting Member: CANADA1 
SEMI-ANNUAL REPORT OF COUN TERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JULY-31 DECEMBER 2012 
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 Price 
undertaking 
 Description;  HS 6-
digit category 
covering 
investigated 
product3; ID 
number; 
(*) 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 steel piling 
pipe 
HS 7306.30; CV/130/CN 04.05.12 
S: 01.01.11 – 
31.03.12 
I: 01.01.09 – 
30.06.12 02.08.12
 
8.2% - 11.8% 
"All others" rate: 
13.9% of the 
export price of the 
goods 
 30.11.12  
419.82 – 
439.47 
RMB/metric 
tonne 
"All others" 
rate: 641.35 
RMB/metric 
tonne    CF  57% of total 
imports  See Appendix 1 
Certain unitized 
wall modules 
HS 7610.10, 
7610.90, 6802.23, 7005.29;  CV/134/CN 16.07.12 
S: 01.01.10 – 
30.06.12 
    14.09.12 
Insufficient 
evidence of 
injury  CF 41% of total 
imports4  
 
  
                                               
1 Website address where published reports on invest igations are available:  www.arcadia.gov/import. 
2 All terms and column headings used in this format ha ve the meanings assigned to them in the instructions. 
3 For reference purposes only.   
4 For the period 01.01.10 – 31.03.12.   
  G/SCM/N/250/CAN  
 
- 3 -  
1 2 3 4  5 6 7 8  9 10 11 
India Carbon steel 
welded pipe HS 7306.30 
CV/132/IN (*) 14.05.12 
S: 01.01.11 – 
31.12.11 
I: 01.01.09 – 
30.06.12 13.08.12
 
4.6% 
"All others" rate: 
54.7% of the 
export price of the 
goods 11.12.12  
3 577 
INR/metric 
tonne 
"All others" rate: 
23 872 
INR/metric 
tonne    CF 9.5% of 
total 
imports See Appendix 2 
Oman Carbon steel 
welded pipe HS 7306.30 CV/132/OM (*) 14.05.12 
S: 01.01.11 – 
31.12.11 13.08.12
 
"All others" rate: 
34.6% of the 
export price of the 
goods   09.11.12 
Amount of 
subsidy de 
minimis  CF N/A N/A 
United Arab Emirates Carbon steel 
welded pipe HS 7306.30 CV/132/AE (*) 14.05.12 
S: 01.01.11 – 
31.12.11 13.08.12
 
0% 
"All others" rate: 
18.5% of the 
export price of the 
goods   09.11.12 
No subsidy  CF N/A N/A 
 
 
   
  G/SCM/N/250/CAN  
 
- 4 - Reviews / Other subsequent proceedings 
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  Price 
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 value (units 
/currency); 
product 
coverage, 
period, if 
different from 
cols. 2 / 3 Import 
volume as 
% of 
apparent 
domestic 
consumptio
n or as % of 
total 
imports Name(s) of the 
subsidy 
programme(s) 
countervailed 
1 2 3 4  5 6 7 8  9 10 11 
China Aluminum 
extrusions HS 7604.10, 7604.21, 7604.29, 
7608.10, 7608.20, 
7610.10, 7610.90; CV/124/CN 11.01.12 
(INR) 
    15.11.12  
No 
amendment 
to findings N/A N/A See Appendix 3 
Certain seamless 
steel casing HS 7304.29; 
CV/122/CN 27.06.12 
(SNR) 
S: 01.01.09-
31.03.12 
      CF N/A See Appendix 4 
Copper pipe fittings HS 7412.10, 7412.20; 
CV/118/CN 26.09.12 
(ADR) 
       See Appendix 5 
Carbon steel 
welded pipe 
HS 7306.30; CV/123/CN 05.12.12 
(SNR)        See Appendix 6 
Certain stainless 
steel sinks HS 7324.10; 
CV/129/CN Domestic 
Judicial Review 
(Note 3)     Appeal filed:  
24.02.125    
Certain stainless steel sinks HS 7324.10; CV/129/CN Domestic 
Judicial Review 
(Note 3) 
    Appeal filed:  
24.05.12 
Appeal 
quashed: 
29.11.126    
                                               
5 Franke Kindred Canada Ltd. v. Jiangm en New Star Enterp rise Ltd. et al. , Federal Court File No. T-429-12. 
6 Franke Kindred Canada Limited v. Gacord Kitchenware (Ningbo) Co Ltd et al., Federal Court of Appeal file no. A-151-12. The Fed eral Court of Appeal granted the 
CBSA’s motion to strike on the grounds that there was no alle gation of a reviewable error and the court was therefore unable to  conclude that the appl icant was challenging the 
CBSA’s Final Determination.   
  
  G/SCM/N/250/CAN  
 
- 5 - 1 2 3 4  5 6 7 8  9 10 11 
China 
(Cont'd) Aluminum 
extrusions 
HS 7604.10, 
7604.21, 7604.29, 7608.10, 7608.20, 7610.10, 7610.90; CV/124/CN Domestic 
Judicial Review 
(Note 3) 
    Appeal filed:  
19.03.127 
    
    Appeal filed:  
20.07.128    
European Union Refined sugar 
 
HS ex-1701.91, 
ex-1701.99, ex-1702.90;  CV/87/EU 18.06.12 
(SNR) 
 
S: 01.01.07 – 
31.12.09 
 
I: 18 to 24 
months from the 
date that the 
finding would 
expire 
(November 1, 
2010)  28.09.12    Sunset 
review 
completed 
following 
remand 
from Federal 
Court of 
Appeal N/A N/A Export refund;  
Compensation 
system for 
storage costs; 
UK refining aid. 
 
 
 
  
                                               
7 Guangdong Midas Aluminium Products co ld. et al. v. CBSA et al., Federal Court File No. T-576-12.  
 8 President of the CBSA v. Levolor Home Fashions Ca nada et al., Federal Court of Appeal file no. A- 336-12.  
  
  G/SCM/N/250/CAN  
 
- 6 - CODES AND NOTATIONS  
 
CF – Information not provided for reasons of confidentiality 
n/a – not available LDR – Lesser duty ADR – administrative review (see below) 
SNR – sunset review 
EXP – Measure expired without review P – Publication date C – Date of 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 notice of the 
preliminary determination). 
 
Definitive Duties  (Column 5): Either the date of a positive injury finding, in the case of an investigation, or the date of the conclusion of a review of injury; 
or the date of the conclusion of a review of the amount of subsidy in cases where there is an existing Canadian International T rade 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 determinatio n of subsidization (maximum 120 days from the notice of the pre liminary determination). 
If the Canadian International Trade Tribunal finds that the subs idized goods did not cause injury, definitive duties are not im posed and provisional duties are 
refunded. 
Rescinded (Column 7, reviews/other proceedings): The Canadian Internationa l Trade Tribunal generally conducts the expiry review (sunset r eview) before 
the expiry of the finding or order imposing duties. If the Tribun al finds that the injury caused by the subsidizing of the good s is not likely to resume or 
continue, they will rescind the original finding or order, usuall y on the date of that the order or finding would have expired.  
 Interim Review : 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 ex istence, were not put into 
evidence during the previous review or investigation and were no t discoverable by the exercise of reasonable diligence at that time. 
The symbol SNR refers to a sunset review of an exis ting countervailing measure to determine whether the measure should be continued. 
 
The symbol ADR refers to an administrative review of the amount of subsidy of an existing countervailing measure. These proceedings are not r eviews of 
whether to extend or rescind measures in force; they are used to  update amounts of subsidy. The completion date of the review i s shown in column 5. If 
this column is empty, the ADR has not been completed during the reporting period.  
Note 1 - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy inves tigation.  
Note 2 - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ratio of subsidized imports to total i mports 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 domestic judicial review. 
 G/SCM/N/250/CAN 
 
- 7 - 
 
  ANNEXES 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 31 DECEMBER 2012 (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 Steel fasteners, 
CV/103/CN Duties 07.01.05 
C.Gaz.2005.I.139.04 06.01.10 
C.Gaz.2010.I.144.03 
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 
Certain seamless 
steel casing,  
CV/122/CN Duties 10.03.08  
C.Gaz.2008.I.142.12  
Carbon steel 
welded pipe, 
CV/123/CN Duties 20.08.08  
C.Gaz.2008.I.142.35  
Thermoelectric 
coolers and 
warmers,  
CV/121/CN Duties 11.12.08  
C.Gaz.2008.I.142.51  
Aluminum 
extrusions, 
CV/124/CN Duties 17.03.09  
C.Gaz.2009.I.143.13  
Oil country 
tubular goods,  
CV/125/CN Duties 23.03.10 
C.Gaz.2010.I.144.14  
Certain steel 
grating, 
CV/126/CN Duties 19.04.11 
C.Gaz.2011.I.145.19  
Certain pup 
joints, 
CV/127/CN Duties 10.04.12 
C.Gaz.2012.I.146.16  
Certain stainless 
steel sinks, 
CV/129/CN Duties 24.05.12 
C.Gaz.2012.I.146.22  
Certain steel 
piling pipe, 
CV/130/CN Duties 30.11.12 
C.Gaz.2012.I.146.49  
European Union Refined sugar, 
CV/87/EU Duties 06.11.95 
 03.11.00 
C.Gaz.2000.I.134.47; 
02.11.05 
C.Gaz.2005.I.139.46 
India 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 
Carbon steel 
welded pipe, 
CV/132/IN (*) Duties 11.12.12 
C.Gaz.2012.I.146.51  
 
Note 4 -  The Canada Gazette is availa ble electronically since 1998. 
 
 G/SCM/N/250/CAN 
 
- 8 - 
 
  TERMINATION OF MEASURES DURING THE PERIOD 
1 JULY THROUGH 31 DECEMBER 2012  
Country/Customs 
Territory Product,  
investigation ID 
number Date of termination Reason for termination  
n/a n/a n/a n/a 
 
 
REFUND REQUESTS DURING THE PERIOD 
1 JULY THROUGH 31 DECEMBER 2012 (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 Steel fasteners 
CV/103 07.01.05; 
06.01.10 94 (commenced) 97 
(completed) 90 
Copper pipe fittings CV/108 12.02.07; 
17.02.12 68 (commenced) 68 
(completed) 5 
Thermoelectric coolers and warmers CV/121 11.12.08 10 (commenced) 5 
(completed) 10 
Certain seamless steel casing CV/122 10.03.08 1 (commenced) 14 
(completed) 20 
Carbon steel welded pipe CV/123 20.08.08 0 (commenced)  0 
(completed)  3 
Aluminum extrusions CV/124 17.03.09 158 (commenced) 129 
(completed) 122 
Certain steel grating CV/126 19.04.11 0 (commenced)  0 
(completed)  1 
Certain stainless steel sinks CV/129 24.05.12 59 (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 are goods of the same description as goods to which the 
order or finding applies (note: when an order or finding imposes both anti-dumping and 
countervailing duties, a refund request made on this ground 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 pr eviously 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 num ber of requests received during the period 
covered by the report. 
 - "Number of refund reviews commenced": includ es the number of requests received during 
the period covered by the report and the number of requests received in a preceding G/SCM/N/250/CAN 
 
- 9 - 
 
  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": th e number of requests that were completed 
during the period covered by the report.  
 
Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus 
be possible for one request to represent a series of entries rather than an individual entry.   
APPEALS ON REFUND REQUES TS DURING THE PERIOD  
1 JULY THROUGH 31 DECEMBER 2012 (Note 6) 
Country/Customs 
Territory Product, 
Investigation ID number Date of filing of 
appeal Date of appeal 
decision 
China Steel fasteners  
CV/103/CN 23.11.11 
24.11.11 26.07.121 
Aluminum extrusions 
CV/124/CN 14.03.12  
Aluminum extrusions 
CV/124/CN 14.08.12  
Aluminum extrusions 
CV/124/CN 22.08.12  
Thermoelectric coolers and 
warmers CV/121/CN 10.09.12  
Aluminum extrusions 
CV/124/CN 24.10.12  
Aluminum extrusions 
CV/124/CN 26.10.12  
Aluminum extrusions 
CV/124/CN 07.11.12  
Carbon steel welded pipe 
CV/123/CN 27.11.12  
Aluminum extrusions 
CV/124/CN 06.12.12  
 
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.  
 
                                               
1 The appellants withdrew their appeals. G/SCM/N/250/CAN 
 
- 10 - 
 
   
APPENDIX 1 - Name(s) of the subsidy program(s) countervailed at the final 
determination of subsidization of certain steel  piling pipe from the People's Republic of 
China 
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in Special Economic Zones (excluding Shanghai Pudong Area)  
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
 
Program 4: Preferential Tax Policies in the Western Regions  
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 
Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other Designated Areas 
 
Program 8: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in SEZs and other Designated Areas 
 
Program 9: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas  Program 10: Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in SEZs and Other Designated Areas 
 Program 11: VAT Exemptions for the Central Region 
 
Program 12: Income Tax Refund for Enterprises Located in Tianjin Jinnan 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 
 
Program 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 Interest Discount Fund  G/SCM/N/250/CAN 
 
- 11 - 
 
  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 Esta blishment 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 
 
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 Reduct ion and Energy-saving Award 
 
Program 37: Grant for Market Promotion and Trade Development   
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 Major 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 Fundfor Commercialization of Technological Innovation 
and Research Findings  Program 54: Grant - Changzhou City Key Supporting Industry Upgrading Special Fund 
 G/SCM/N/250/CAN 
 
- 12 - 
 
  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 (Shandong) 
 
Program 61: Jiangdu City Industrial Economy Performance Award (Jiangsu)  
Program 62: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu) 
 Program 63: Changzhou Technology Plan (Jiangsu) 
 
Program 64: Supportive Fund Provided by the Government of Xuyi County, Jiangsu  Program 65: Enterprise Innovation Award of Qishuyan District (Jiangsu) 
 
Program 66: Environment Protection Award (Jiangsu)  
Program 67: Enterprise Technology Centers (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 City, 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 Market 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 Manageme nt 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: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less 
Than 10 Years G/SCM/N/250/CAN 
 
- 13 - 
 
   
Program 85: Preferential Tax Policies for Foreign Invested Export Enterprises  Program 86: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive 
 Program 87: Preferential Tax Policies for the Research and Development of FIEs 
 
Program 88: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments or Places in China and are Engaged in Production or Business Operations Purchasing Domestically Produced Equipment 
 
Program 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/Reduct ion 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 Impo rted Material and Other Manufacturing Inputs  
 Program 96: Reduction in Land Use Fees, Land  RentaI Rates, and Land Purchase Priees 
 
Program 97: Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
 Program 98: Input Materials Provided by Government 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  
 G/SCM/N/250/CAN 
 
- 14 - 
 
  APPENDIX 2 - Name(s) of the subsidy program(s) countervailed at the final 
determination of subsidization of ca rbon steel welded pipe from India  
 
Program 1: Duty-free imports of capital goods and raw materials, components, consumables, 
intermediates, spare parts and packing material 
 Program 2: Income tax exemption for SEZ units under Section 10AA of the Income Tax Act  
 
Program 3: Exemption from minimum alternate tax under Section 115JB of the Income Tax Act  
 Program 4: Exemption from central sales tax on purchases of capital goods and raw materials, 
components, consumables, intermediates, spare parts and packing material 
 Program 5: Exemption from service tax including education cesses 
 
Program 6: Discounted electricity rates for SEZ units  
Program 7: Discounted land fees and leases for SEZ units 
 Program 8: Duty-free importation of capital goods and other materials  
Program 9: Reimbursement of central sales tax (CST) on goods manufactured in India 
 Program 10: Exemption from central excise duty on goods procured from Domestic Tariff Area 
(DTA) and on goods manufactured in India 
 Program 11: Duty drawback on fuel pr ocured from domestic oil companies 
 
Program 12: Credit for paid service tax  Program 13: Exemption from income tax as per Section 10A and 10B of the Income Tax Act 
 
Program 14: Assistance to states for developing export infrastructure and allied activities  
Program 15: Market access initiative 
 Program 16: Market development assistance  
 
Program 17: Meeting expenses for statutory co mpliances in buyer country for trade related 
matters  
Program 18: Towns of export excellence 
 Program 19: Brand promotion and quality 
 
Program 20: Test houses  
Program 21: Export and trading houses 
 Program 22: Focus market scheme  
Program 23: Focus product scheme 
 Program 24: Research & development financial assistance 
 
Program 25: Pre-shipment, post-shipment and other preferential financing  
Program 26: Export promotion capital goods (EPCG) scheme 
 Program 27: Advance authorisation scheme  
Program 28: Duty-free import authorisation (DFIA) scheme G/SCM/N/250/CAN 
 
- 15 - 
 
   
Program 29: Duty entitlement pass book (DEPB) scheme  Program 30: Purchase of hot-rolled steel from state-owned enterprises for less than fair market 
value 
 Program 31: Provision of captive mining rights for minerals including iron ore and coal 
 
Program 32: Purchase of iron ore from state-owned enterprises for less than fair market value  Program 33: Exemption from electricity duty 
 
Program 34: Refund of Octroi duty or entry tax (in lieu of Octroi)  
Program 35: Special incentives for mega projects 
 Program 36: Exemption from sales tax and other levies G/SCM/N/250/CAN 
 
- 16 - 
 
  APPENDIX 3 - Name(s) of the subsidy program(s) countervailed at the final 
determination of subsidization of aluminum extrusions from China 
 Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Coastal Economic Open Areas and in the Economic and Technological Development Zones 
 Program 2: Research & Development (R&D) Assistance Grant 
 
Program 3: Superstar Enterprise Grant   Program 4: Matching Funds for International Market Development for SMEs 
 
Program 5: One-time Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China" 
 
Program 6: Export Brand Development Fund  
Program 7: Preferential Tax Policies for Foreign Invested Enterprises - Reduced Tax Rate for 
Productive   Program 8: Preferential Tax Policies for Foreign Invested Export Enterprises 
 
Program 9: Local Income Tax Exemption and/or Reduction  
Program 10: Exemption of Tariff and Import VAT for Imported Technologies and Equipment 
 Program 11: Patent Award of Guangdong Province  
 
Program 12: Training Program for Rural Surplus Labor Force Transfer Employment  Program 13: Reduction in Land Use Fees 
 
Program 14: Provincial Scientific Development Plan Fund   
Program 15: Primary Aluminum Provided By Go vernment at Less Than Fair Market Value 
 Program 16: Preferential tax policies for enterprises with foreign investment established in Pudong 
area of Shanghai 
 Program 17: Preferential tax policies for enterprises with foreign investment established in special economic zones (excluding Shanghai Pudong area) 
 
Program 18: Preferential tax policies in the Western Regions  
Program 19: Local Income Tax Exemption and/or Reduction for SEZs and Designated Areas 
 Program 20: Exemption/reduction of special land tax and land use fee 
 
Program 21: Tariff and Value-added Tax (VAT) exemptions on imported materials and equipments  Program 22: Income Tax Refund where Profits Re-Invested 
 
Program 23: Preferential costs of services or good s provided by government bodies or state-owned 
enterprises 
 
Program 24: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 
Program 25: The State Key Technology Renovation Projects  Program 26: Reimbursement of Antidumping and/or  Countervailing Legal Expenses by the Local 
Governments G/SCM/N/250/CAN 
 
- 17 - 
 
   
Program 27: Grant for Key Enterprises in Equipment Manufacturing Industry  Program 28: Export Assistance Grant 
 
Program 29: Innovative Experimental Enterprise Grant  
Program 30: Inward Remittance of Export Earnings 
 Program 31: Interest Subsidies for Loans Secured by Tax Refund Accounts  
Program 32: Special Support Fund for Non-State-Owned Enterprises (NSOEs) 
 Program 33: State Fund for R&D Technology Projects 
 
Program 34: Innovation Fund for Medium and Small Business  
Program 35: Technical Renovation Loan Interest Discount Fund 
 Program 36: Special Project Support Fund  
Program 37: Special Funds for Foreign Economic and Technical Cooperation 
 Program 38: Special Fund for Brand Development 
 
Program 39: Key Export Enterprise Assistance Fund  
Program 40: Support Fund for Key Commercial and Industrial Enterprises 
 Program 41: Venture Investment Fund of Hi-Tech Industry  
Program 42: National Innovation Fund for Technology Based Firms 
 Program 43: Guangdong - Hong Kong Technology Cooperation Funding Scheme 
 
Program 44: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
 
Program 45: State Fund with Interest Discount  Program 46: Debt-to Equity Swaps 
 
Program 47: Loans and Interest Subsidies provided under the Northeast Revitalization Program  
Program 48: Loan Guarantee Fund for Small and Medium Enterprises 
 Program 49: Interest-Free Loans to High and New Technology Projects 
 
Program 50: Preferential tax policies for enterpri ses with foreign investment which are technology-
intensive and knowledge-intensive  
Program 51: Preferential tax policies for the research and development of foreign-invested 
enterprises  
Program 52: Preferential tax policies for foreign invested enterprises and foreign enterprises which 
have establishments or place in China and are engaged in production or business operations purchasing domestically produced equipment 
 
Program 53: Preferential tax policies for domestic enterprises purchasing domestically produced equipment for technology upgrading purpose  
Program 54: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors G/SCM/N/250/CAN 
 
- 18 - 
 
   
Program 55: VAT and Income Tax Exemption/Reduct ion for Enterprises adopting Debt-to-Equity 
Swaps  
Program 56: Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs G/SCM/N/250/CAN 
 
- 19 - 
 
  APPENDIX 4 - Name(s) of the subsidy program(s) countervailed at the final 
determination of subsidization of certain seamless steel casing from the 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 
Equipment 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, Jiangsu 
Province 
 Program 9: Repaying Foreign Cu rrency Loan by Returned VAT 
 
Program 10: Debt-to-Equity Swap  
Program 11: Preferential Tax Policies For Enterpri ses With Foreign Investment Established In SEZs 
(Excluding Shanghai Pudong Area)  Program 12: Preferential Tax Policies For Enterprises With Foreign Investment Established In The 
Coastal Economic Open Areas And In 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 And 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 /Reduc tion For Enterprises Adopting Debt-To-Equity 
Swaps 
 Program 18: Reduced Tax Rate For Productive Fore ign-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 
 
Program 22: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors  Program 23: Reduction in Land Use Fees 
 G/SCM/N/250/CAN 
 
- 20 - 
 
  Program 24: Exemption/Reduction Of Special La nd Tax And Land Use Fee In SEZs And Other 
Designated Areas  Program 25: Preferential Costs Of Services And G oods 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 G/SCM/N/250/CAN 
 
- 21 - 
 
  APPENDIX 5 - Name(s) of the subsidy program(s) countervailed at the final 
determination of subsidization of copper pipe  fittings from the People's Republic of 
China   
Program 1: Preferential tax policies for enterprises with foreign investment established in special 
economic zones (excluding Shanghai Pudong area) 
 
Program 2: Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technological development zones 
 
Program 3: Tariff Exemptions on Imported Materials 
 
Program 4: Reduction of Corporate Income Tax 
 
Program 5: Value-added Tax (VAT) Exemptions 
 
Program 6: Special land tax and land use exemptions 
 
Program 7: Preferential costs of services and infrastructure provided by government bodies or 
state-owned enterprises 
 
Program 8: Income Tax Refund Of Amounts Furthe r Invested In the SEZs in Guangdong Province 
 
Program 9: Exemption of Income Tax for Employing Unemployed People  
 
Program 10: Grants Provided for Export Performance 
 
Program 11: Funds for International Market Exploration by SMEs 
 
Program 12: Preferential Tax Policies for FIEs – Reduced Tax Rate for Productive FIEs Scheduled to 
Operate for a period not less than 10 Years 
 
Program 13: Reinvestment of Profits by Foreign Investor 
 
Program 14: Preferential Tax Policies for Foreign Invested Export Enterprises 
 
Program 15: Preferential tax policies for enterprises with foreign investment which are technology 
intensive and knowledge intensive 
 
Program 16: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 17: Preferential tax policies for FIEs and foreign enterprises which have establishments or 
places in China and are engaged in production or business operations purchasing domestically 
produced equipments 
 
Program 18: Preferential tax policies for domestic enterprises purchasing domestically produced 
equipments for technology upgrading purpose 
 
Program 19: Exemption of tariff and import VAT for the imported technologies and equipments 
 
Program 20: Reduction in Land Use Fees 
 
Program 21: Purchase of goods from state-owned enterprises 
 G/SCM/N/250/CAN 
 
- 22 - 
 
  APPENDIX 6 - Name(s) of the subsidy program(s) countervailed at the final 
determination of subsidization of carbon steel welded pipe from the People's Republic of 
China  
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Coastal Economic Open Areas and in the Economie and Technological Development Zones  
Program 2: Preferential Tax Policies for Foreign Invested Enterprises 
 Program 3: Local Income Tax Exemption and/or Reduction  
Program 4: Grant for Key Enterprises in Equipment Manufacturing Industry of Zhongshan 
 Program 5: Export Assistance Grant 
 
Program 6: Research & Development (R&D) Assistance Grant of Wuxing District  
Program 7: Innovative Experimental Enterprise Grant 
 Program 8: Superstar Enterprise Grant  
Program 9: Hot-Rolled Steel Provided by Government at Less than Fair Market Value 
 Program 10: Preferential Tax Policies for Enterprises with Foreign Investment Established in 
Special Economic Zones (excluding Shanghai Pudong Area) 
 Program 11: Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Pudong Area of Shanghai 
 Program 12: Preferential Tax Policies in the Western Regions  
Program 13: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 14: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 15: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment 
 Program 16: Income Tax Refund where Profits Re-invested  
Program 17: Goods and Services Provided by Go vernment at Less Than Fair Market Value to 
Enterprises Located in SEZs and Other Designated Areas  
Program 18: The State Key Technology Renovation Projects 
 Program 19: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments 
 Program 20: Debt-to-Equity Swaps  
Program 21: Preferential Loans Provided Un der the Northeast Revitalization Program 
 Program 22: Preferential Tax Policies for Foreign Invested Export Enterprises 
 
Program 23: Preferential Tax Policies for Enterprises with Foreign Investment which are Technology Intensive and Knowledge Intensive 
 
Program 24: Preferential Tax Policies for Research and Development by FIEs  G/SCM/N/250/CAN 
 
- 23 - 
 
  Program 25: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically Produced Equipments  
Program 26: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipments for Technology Upgrading Purpose  
Program 27: Income Tax Refund for Re-investment of FIE Profits 
 Program 28: VAT and Income Tax Exemption/Reduct ion for Enterprises Adopting Debt-to-Equity 
Swaps 
 
Program 29: Exemption of Tariff and Import VAT for Imported Technologies and Equipment  
Program 30: Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs 
 Program 31: Reduction in Land Use Fees 
 
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