G/SCM/N/281/CAN
20 March 2015
(15-1597)  Page: 1/37
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 2014 from 
Canada . 
 
_______________ 
   
  G/SCM/N/281/CAN
 
- 2 - Reporting Member: Canada1 
SEMI-ANNUAL REPORT OF COUN TERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JULY-31 DECEMBER 2014 
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 concrete 
reinforcing bar 
HS 7213.10, 7214.20; 
CV/138/CN(*) 13.06.14 
S: 01.01.13 – 
31.03.14 
I: 01.01.11 – 
31.12.134 11.09.14
0.6% 
"All others" rate: 
25.2% of the 
export price of 
the goods 09.01.15
13 RMB/MT 
"All others" 
rate: 
469 RMB/MT  CF 11.5% of 
total imports See Appendix 1 
Certain photovoltaic 
modules and 
laminates HS 8541.40; CV/140/CN 05.12.14 
S: 01.10.12 – 
30.09.14  CF 85.1% of 
total imports 
India Certain oil country 
tubular goods 
HS 7304.29, 7304.39, 7304.59, 7306.29, 7306.30, 7306.50, 
7306.90; 
CV/139/IN(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14
2.2 – 7.9% 
"All others" rate: 
40.8% of the 
export price of 
the goods  19.09.14
Extension of 
investigation CF 1.3% of total 
imports See Appendix 2 
                                               
1 Website address where published report s on investigations are available: http://www.cbsa-asf c.gc.ca/sima-lms i/menu-eng.html  or 
 http://www.citt-tcce.gc.ca/en/dumping-and-subsidizing  
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 The injury period of investigation also covered tw o interim periods: 01.01.13-30.06.13 and 01.01.14-30.06.14.  
  G/SCM/N/281/CAN
 
- 3 -  
1 2 3 4 5 6 7 8 9 10 11
Indonesia Certain oil country 
tubular goods 
HS 7304.29, 
7304.39, 7304.59, 7306.29, 7306.30, 7306.50, 7306.90; 
CV/139/ID (*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14
1.4 – 1.8% 
"All others" rate: 
17.3% of the 
export price of 
the goods  19.09.14
Extension of 
investigation CF 1.9% of total 
imports See Appendix 3 
Korea, 
Rep. of Certain concrete 
reinforcing bar HS 7213.10, 7214.20, 7215.90, 
7227.90; 
CV/138/KR(*) 13.06.14 
S: 01.01.13 – 
31.03.14 
I: 01.01.11 – 
31.12.13
4 11.09.14 0.3%
"All others" rate: 
3.8% of the 
export price of 
the goods 10.12.14 
De minimis 
amount of 
subsidy N/A N/A N/A
Certain oil country 
tubular goods HS 7304.29, 7304.39, 7304.59, 
7306.29, 7306.30, 
7306.50, 7306.90; CV/139/KR(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14 
De minimis 
amount of 
subsidy 19.09.14
Extension of 
investigation N/A N/A N/A
Philippines Certain oil country 
tubular goods 
HS 7304.29, 
7304.39, 7304.59, 7306.29, 7306.30, 7306.50, 7306.90; 
CV/139/PH(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14
2.3% 
"All others" rate: 
5.7% of the 
export price of 
the goods  19.09.14
Extension of 
investigation CF 2.4% of total 
imports See Appendix 4 
Thailand Certain oil country 
tubular goods HS 7304.29, 7304.39, 7304.59, 
7306.29, 7306.30, 
7306.50, 7306.90; CV/139/TH(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14
4.1% 
"All others" rate: 
13.0% of the 
export price of 
the goods  19.09.14
Extension of 
investigation CF 1.2% of total 
imports See Appendix 5 
Turkey Certain oil country 
tubular goods HS 7304.29, 
7304.39, 7304.59, 
7306.29, 7306.30, 7306.50, 7306.90; 
CV/139/TR(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14 
De minimis 
amount of 
subsidy 19.09.14
Extension of 
investigation N/A N/A N/A
Certain concrete 
reinforcing bar 
HS 7213.10, 7214.20, 7215.90, 7227.90; 
CV/138/TR(*) 13.06.14 
S: 01.01.13 – 
31.03.14 
I: 01.01.11 – 
31.12.13
4 11.09.14
2.5% 
"All others" rate: 
22.8% of the 
export price of 
the goods 10.12.14 
De minimis 
amount of 
subsidy N/A N/A N/A
Ukraine Certain oil country 
tubular goods HS 7304.29, 7304.39, 7304.59, 
7306.29, 7306.30, 
7306.50, 7306.90; CV/139/UA(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14
9.9% 
"All others" rate: 
9.9% of the 
export price of 
the goods  19.09.14
Extension of 
investigation CF 1.1% of total 
imports See Appendix 6  
  G/SCM/N/281/CAN
 
- 4 - 1 2 3 4 5 6 7 8 9 10 11
Viet Nam Certain oil country 
tubular goods 
HS 7304.29, 7304.39, 7304.59, 7306.29, 7306.30, 
7306.50, 7306.90; 
CV/139/VN(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14 
"All others" rate: 
19.0% of the 
export price of 
the goods    19.09.14
Extension of 
investigation CF 2.7% of total 
imports See Appendix 7 
 
  
  G/SCM/N/281/CAN
 
- 5 - 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 Certain 
thermoelectric coolers and warmers  
HS 8418.50, 
8418.61, 8418.69, 8418.99; CV/121/CN 01.04.14 
(ADR) 30.07.14
3.18 RMB/unit 
"All others" rate: 
53.27 RMB/unit  N/A N/A See Appendix 8 
Certain steel 
fasteners 
HS 7318.11, 7318.12, 7318.14, 7318.15; 
CV/103/CN 23.04.14 
(SNR) 
S: 01.01.11 – 
31.03.14  39 535 360 
CAN$ N/A See Appendix 9 
Certain oil country 
tubular goods HS 7304.29, 7306.29, 7304.39, 
7304.59; 
CV/125/CN 27.06.14 
(SNR) 
S: 01.01.11 – 
31.03.14  See
Appendix 10 
Certain copper tube HS 7411.10; CV/137/CN 02.09.14 
(ADR)  See
Appendix 11 
Certain oil country 
tubular goods 
HS 7304.29, 7306.29, 7304.39, 7304.59; 
CV/125/CN Domestic Judicial 
Review 
(Note 3)  Appeal filed:
27.12.13
1 
European 
Union Refined suga r
HS 1701.91, 
1701.99, 1702.90; CV/87/EU 16.04.14 
(ADR) 04.09.14
"All others" rate: 
24.39 EUR/100kg  N/A N/A Export Refunds 
Compensation 
System for 
Storage Costs 
UK Refining Aid 
 
 
                                               
1 Prudential Steel LTD. et al v. Bell Supply Company , Federal Court file no. T-2126-13.  
  G/SCM/N/281/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/281/CAN 
 
- 7 - 
 
  ANNEXES 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 31 DECEMBER 2014 (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 
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 
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  
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  
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  
European 
Union Refined sugar 
CV/87/EU Duties 06.11.95 
C.Gaz.1995.I.129.46 03.11.00 
C.Gaz.2000.I.134.47; 
02.11.05 
C.Gaz.2005.I.139.46 
01.11.2010 
C.Gaz.2010.I.144.471 
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 
Certain carbon steel welded pipe CV/132/IN Duties 11.12.12 
C.Gaz.2012.I.146.51  
 
Note 4 -  The Canada Gazette is available electronically since 1998. 
 
                                               
1 The finding against the European Union was origina lly rescinded but this decision was reversed on 
appeal and duties were reinstated in accordance with the Tribunal’s decision of 28 September 2012. G/SCM/N/281/CAN 
 
- 8 - 
 
   
TERMINATION OF MEASURES DURING THE PERIOD 
1 JULY THROUGH 31 DECEMBER 2014 
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 2014 (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 Certain steel fasteners 
CV/103/CN 07.01.05; 
06.01.10 196 (commenced) 74 
(completed) 244 
Certain copper pipe fittings CV/118/CN 19.02.07; 
17.02.12 59 (commenced) 0 
(completed) 60 
Certain seamless steel casing CV/122/CN 10.03.08; 
11.03.13 9 (commenced) 6 
(completed) 3 
Certain carbon steel welded pipe CV/123/CN 20.08.08 
19.08.13 1 (commenced) 0 
(completed) 1  
Certain thermoelectric coolers and warmers CV/121/CN 11.12.08; 
09.12.13 13 (commenced) 6 
(completed) 8 
Certain aluminium extrusions CV/124/CN 17.03.09; 
17.03.14 67 (commenced) 15 
(completed) 78 
Certain oil country tubular goods  CV/125/CN 23.03.10 3 (commenced) 2 
(completed) 1 
Certain steel grating CV/126/CN 19.04.11 5 (commenced) 1 
(completed) 8 
Certain stainless steel sinks CV/129/CN 24.05.12 93 (commenced) 49 
(completed) 81  
Certain unitized wall modules  CV/135/CN 12.11.13 41 (commenced) 9 
(completed) 33  
European Union Refined sugar 
CV/87/EU 06.11.95; 
01.11.10 2 (commenced) 0 
(completed) 2 
 
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.  G/SCM/N/281/CAN 
 
- 9 - 
 
   
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 
period that were not completed within th e 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 2014 (Note 6) 
Country/Customs 
Territory Product, 
Investigation ID number Date of filing of 
appeal Date of appeal 
decision 
China  Certain thermoelectric coolers and warmers  CV/121/CN 10.09.12 29.10.14
2 
Certain steel fasteners 
AD/1308/CN 09.10.14  
 
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.  
  
 
 
                                               
2 The appeal was dismissed. G/SCM/N/281/CAN 
 
- 10 - 
 
  APPENDIX 1 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
FINAL DETERMINATION OF SUBSID IZATION OF CERTAIN CONCRETE 
REINFORCING BAR FROM THE PEOPLE'S REPUBLIC OF CHINA 
Program 1: Award for Baotou Rare Earth High and New Technology Industrial Development Zone 
for Excellent Construction Projects 
 Program 2: Fuyang and Hangzhou City Government  Grants for Enterprises Operating Technology 
and Research and Development Centers 
 
Program 3: Science and Technology Fund - Tianjin Binhai New Area and the Tianjin Economic and Technological Development Area  
Program 4: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  Program 5: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas 
 Program 6: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas  
Program 7: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  Program 8: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones 
 Program 9: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in SEZs and other Designated Areas 
 
Program 10: Tax concessions for Central and Western regions  Program 11: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 
Program 12: Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 13: VAT Exemptions for the Central Region 
 Program 14: Loan from Local Finance Bureau  
Program 15: Loans and Interest Subsidies provided under the Northeast Revitalization Program 
Program 16: Policy Lending to Particular Industries  Program 17: Preferential Loans Characterized as a Lease Transaction 
 
Program 18: Preferential Loans for SOEs   Program 19: Debt Forgiveness 
 
Program 20: Export Seller's Credit for High an d 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) 
 G/SCM/N/281/CAN 
 
- 11 - 
 
  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, Guangdong)  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 Subsidy 
 
Program 47: Five Points, One Line Strategy in Liaoning Province  Program 48: Foreign Trade Grant 2008 
 
Program 49: Fund for SME Bank-Enterprise Cooperation Projects  Program 50: Funds for Outward Expansion of Industries in Guangdong Province 
 
Program 51: Funds of Guangdong Province to Support the Adoption of E-Commerce by Foreign Trade Enterprises   
Program 52: Foreign Trade Development Fund Program – Grants 
 Program 53: Government Export Subsidy and Product Innovation Subsidy  
Program 54: Government of Shijiazhuang City Export Award G/SCM/N/281/CAN 
 
- 12 - 
 
  Program 55: Grant - Financial Subsidies from Wei Hai City GaoCun Town Government 
 Program 56: Grant - Large Taxpayer Award  Program 57: Grant - Patent Application Assistance 
 
Program 58: Grant - Policy on Value-added Tax for Recyclable Resources  Program 59: Grant - Provincial Foreign Economy and Trade Development Special Fund 
 
Program 60: 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 manufacturing industry of Zhongshan 
 
Program 66: Grants for Encouraging the Esta blishment 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 Expo rt 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 Province  Program 72: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 
Program 73: Guangdong Supporting Fund  Program 74: Guaranteed Growth Fund 
 
Program 75: Hangzhou City Government Gr ants Under the Hangzhou Excellent New 
Products/Technology Award  
Program 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) Grants 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 Manageme nt of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan)  Program 82: International Market Fund for Small- and Medium-sized Export Companies) [Matching 
Funds for International Market Development for SMEs] G/SCM/N/281/CAN 
 
- 13 - 
 
  Program 83: Jiangxi Provincial Bulk Cement Special Fund: Transformation of Bulk Cement Facilities 
and Equipment  Program 84: Jiangxi Provincial Environmental Protection Special Fund  
Program 85: Jiangxi Provincial Wall Material Renovation Special Fund: Special Subsidies for New 
Wall Materials  Program 86: Liaoning High-Tech Products & Equipment Export Interest Assistance 
 
Program 87: Local and Provincial Government Reim bursement 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: National Innovation Fund for Technology Based Firms  Program 95: Outstanding Growth Private Enterp rise 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 Plan Fund  
Program 103: Refund from Government fo r Participating in Trade Fair (Foshan) 
 Program 104: Reimbursement of Anti-dumping and/ or Countervailing Legal Expenses by the Local 
Governments 
 
Program 105: Reimbursement of Foreign Affairs Services Expenses (Foshan) 
 Program 106: Repaying Foreign Currency Loan by Returned VAT 
 
Program 107: Research & Development (R&D) Assistance Grant  Program 108: Science and Technology Award 
 
Program 109: Small and Medium-sized Enterprise Support Funds  Program 110: Special Fund for Significant Science and Technology in Guangdong Province 
 G/SCM/N/281/CAN 
 
- 14 - 
 
  Program 111: Special Support Fund  for Non-State-Owned Enterprises 
 Program 112: Special Supporting Fund for Commercialization of Technological Innovation and Research Findings  
Program 113: State Special Fund for Promoting Key Industries and Innovation Technologies 
 Program 114: Subsidy for Promoting Energy-saving Buildings  
Program 115: Subsidy for the Technology Development 
 Program 116: Superstar Enterprise Grant  
Program 117: Support Funds for Construction of Pr oject 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  
Program 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 Industry 
 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 Small 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 Guangdong Governments  Program 137: Stamp Tax Exemption on Share Transfers under Non-tradable Share Reform 
 
Program 138: Supporting Fund for Becoming Publicly Listed Company  Program 139: Supporting Fund for the "Working Capital" Loan Interest 
 G/SCM/N/281/CAN 
 
- 15 - 
 
  Program 140: Supporting Fund for the Development from Guangzhou Local Governments 
 Program 141: Foreign Trade Develo pment Fund Program - VAT Refunds 
 Program 142: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 
Program 143: Deed Tax Exemptions For Land Transferred through Merger or Restructuring 
 Program 144: Income tax concessions for the enterprises engaged in the comprehensive resource 
utilisation ('special raw materials') 
 Program 145: Income Tax Exemption for Investor s in Designated Geographical Regions Within 
Liaoning 
 
Program 146: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 Program 147: Local income tax exemption and reduction programmes for the productive FIEs 
 
Program 148: Municipal Government - Preferential Tax Program  Program 149: PGOG Tax Offset for R&D 
 
Program 150: Preferential income tax policies for particular regions  Program 151: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose 
 Program 152: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment 
 Program 153: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge Intensive 
 
Program 154: Preferential Tax Policies for Foreign Invested Export Enterprises  Program 155: Preferential Tax Policies for the Research and Development of FIEs 
 
Program 156: Preferential Tax Policies in the Western Regions  Program 157: Preferential Tax Programs for Encouraged Industries or Projects 
 
Program 158: Accelerated Depreciation on Fixed Assets  Program 159: City maintenance and Construction Taxes and education surcharges for Foreign 
Invested Enterprises 
 Program 160: Various local tax discounts (Shandong Province, Chongqing City, Guangxi Region Zhuang, Tax privileges to develop central and western regions) 
 
Program 161: VAT and Income Tax Exemption/Redu ction 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 
 Program 165: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 166: Relief from Duties and Taxes on Im ported Material and Other Manufacturing Inputs G/SCM/N/281/CAN 
 
- 16 - 
 
  Program 167: VAT rebates on domestically produced equipment 
 Program 168: VAT refunds to FIEs purcha sing 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 fo r 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 Gove rnment 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  G/SCM/N/281/CAN 
 
- 17 - 
 
  APPENDIX 2 - NAMES OF THE SUBS IDY PROGRAMS COUNTERVAILED AT 
THE PRELIMINARY DETERMINAT ION OF SUBSIDIZATION OF 
CERTAIN OIL COUNTRY TUBULAR GOODS FROM INDIA 
Program 1: Duty-Free Importation of Capital Goods and Raw Materials, Components, 
Consumables, Intermediates, Spare Parts and Packing Material in Special Economic Zones (SEZs)  
 Program 2: Export Income Tax Exemptions in SEZs   
Program 3: Exemption in SEZs from Minimum Alternate Tax  
 Program 4: Exemption in SEZs from Payment of Central Sales Tax on Purchases of Capital Goods and Raw Materials, Components, Consumables, Intermediates, Spare Parts and Packing Material  
 
Program 5: Exemption in SEZs from Service Tax  Program 6: Discounted Land Fees and Leases in SEZs 
 
Program 7: Discounted Electricity Rates in SEZs  Program 8: Exemption in SEZs from State Sales Tax and Other Levies as Extended by State 
Governments 
 Program 9: Duty-Free Importations for Companies Designated as Export Oriented Units (EOUs)  
 
Program 10: Reimbursement to EOUs of Central Sales Tax 
 Program 11: Duty Drawback for EOUs on Fuel  Procured from Domestic Oil Companies  
 
Program 12: Credit for Service Tax paid by EOUs  
 Program 13: Exemptions from Income Tax for EOUs   
Program 14: Assistance to States for Developing  Export Infrastructure and Allied Activities  
 Program 15: Market Access Initiative   
Program 16: Market Development Assistance 
 Program 17: Brand Promotion and Quality   
Program 18: Focus Product Scheme  
 Program 19: Pre-Shipment, Post-Shipment and Other Preferential Financing   
Program 20: Export Promotion Capital Goods Scheme  
 Program 21: Duty Exemption/Remission Schemes   
Program 22: Purchase of Iron Ore From State-ow ned Enterprises for Less Than Fair Market Value 
 Program 23: Purchase of Hot-rolled Steel and Bi llets From State-owned Enterprises for Less Than 
Fair Market Value   
Program 24: 80 "IB Income Deduction Program  
 Program 25: 80-IA Income Tax Deduction Program  
Program 26: Steel Development Fund Loans  
 G/SCM/N/281/CAN 
 
- 18 - 
 
  Program 27: Steel Development Fund R&D Grants  
 Program 28: Exemption from Electricity Duty through the State Government of Maharashtra (SGOM)   
Program 29: Refund from the SGOM of Octroi  duty or entry tax (in lieu of Octroi)  
 Program 30: Special Incentives of the SGOM for Mega Projects   
Program 31: Exemption through the SGOM from Sales Tax and Other Levies  
 Program 32: Reimbursement of the Cost of Land in Industrial Estates and Development Areas under the State Government of Andhra Pradesh Industrial Investment Promotion Policy (SGOAP 
IIPP) 
 Program 33: Reimbursement of Power Costs under the SGOAP IIPP  
Program 34: Subsidy for Expenses Incurred fo r Quality Certification under the SGOAP IIPP 
 Program 35: Subsidy for Expenses Incurred in Patent Registration under the SGOAP IIPP  
Program 36: Subsidy for Cleaner Production Measures under the SGOAP IIPP 
 Program 37: Reimbursement of Stamp Duty and Tran sfer Duty Paid for the Purchase of Land and 
Buildings and Obtaining Financial Deeds and Mortgages under the SGOAPIIPP 
 
Program 38: Reimbursement of Value Added Tax, CST, and State Goods and Services Tax under the SGOAPIIPP  
Program 39: Provision by the SGOAP IIPP of Infras tructure for Industries Located More than 10 
Kilometers from Existing Industrial Estates or Development Areas at less than Fair Market Value   Program 40: Subsidies from the SGOAP IPP for Mega Projects  
 
Program 41: Andhra Pradesh Industrial Investment's Allotment of Land for Less than Fair Market Value by the Andhra Pradesh Industrial Infrastructure Corporation (APIIC)  
Program 42: APIIC Provision of Deposit Works othe r than General Governmental Infrastructure  
 Program 43: State Government of Gujarat (SGOG) Exemptions and Deferrals on Sales Tax for Purchases of Goods  
 
Program 44: SGOG VAT Remission Scheme   Program 45. SGOG Critical Infrastructure Project  
 
Program 46: SGOG Scheme for Assistance to Industrial Parks/Industrial Estates Set Up by Private Institutions  
Program 47: Reduced VAT Rates for Inputs and Raw Materials from the State Government of 
Haryana (SGOH)  Program 48: SGOH Preferential Loans for Large Scale Industries Located in Industrial Estates G/SCM/N/281/CAN 
 
- 19 - 
 
  APPENDIX 3 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
PRELIMINARY DETERMINATION OF  SUBSIDIZATION OF CERTAIN 
OIL COUNTRY TUBULAR GOODS FROM INDONESIA 
Program 1: Tax Deduction to Labour Intensive Industries in the Upstream Oil and Gas Sector 
 
Program 2: Deferral of Import Income Tax on Imported Capital Goods, Equipment and Raw Materials for Production Destined for Export (Bonded Zone Location)  
Program 3: Tax Holiday Package for the Large Pioneer Sector Investments 
 Program 4: Reduction of Net Income of 30% of the Investment, Charged for Six Years Respectively at 5 Percent Each Year under Regulation No. 144 of 2012 (Reg.144) 
 
Program 5: Accelerated Depreciation Under Reg.144  Program 6: Reduction of Foreign Dividend Income Tax Under Reg.144  
 
Program 7: Extension of Loss Carry-forward Allowances Under Reg.144  Program 8: Five Percent Income Tax Reduct ion for Certain Public ly Traded Companies 
 
Program 9: Import Duty Exemption for Companies Using Machines With Qualifying Local Content 
 Program 10: Coal Provided at Less Than Fair Mark et Value Through Domestic Market Obligation to 
Industries Such as Steel and Cement Companies 
 Program 11: Electricity Provided at Less Than Fair Market Value Through Domestic Market Obligation by State Owned Electricity Company 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 G/SCM/N/281/CAN 
 
- 20 - 
 
  APPENDIX 4 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
PRELIMINARY DETERMINATION OF  SUBSIDIZATION OF CERTAIN 
OIL COUNTRY TUBULAR GOODS FROM THE PHILIPPINES 
 
Program 1. Exemption of Taxes in Special Economic Zones (SEZs) 
 Program 2: Provision of Land for Less than Fair Market Value in SEZs 
 
Program 3: Exemptions from VAT in SEZs for Pu rchases from Suppliers in the Customs Territory 
 Program 4: Exemption from Real Property Tax in SEZs 
 
Program 5: Exemption in SEZs from Import Taxes and Duties on Importation of Raw Material, Supplies and all other Articles Including Finished Goods  
Program 6: Exemption in SEZs from Import Taxes and Duties on Importation of Machinery, 
Equipment, Supplies and all other Articles Including Finished Goods  Program 7: Exemption in SEZs from Branch Profit Remittance Tax of 15% 
 
Program 8: Income Tax Holiday Provided by the Board of Investment (BOI)  Program 9: Exemption from Taxes and Duties on Imported Capital Equipment, Spare Parts and 
Accessories Provided by the BOI 
 Program 10: Exemption from Wharfage Dues and An y Export Tax, Duty, Impost and Fee Provided 
by the BOI 
 
Program 11: Tax Credits for BOI Registered Companies  Program 12: Tax Deductions for BOI Registered Companies for Labour Expenses G/SCM/N/281/CAN 
 
- 21 - 
 
  APPENDIX 5 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
PRELIMINARY DETERMINATION OF  SUBSIDIZATION OF CERTAIN 
OIL COUNTRY TUBULAR GOODS FROM THAILAND 
Program 1: Exemption or Reduction of Duties on Imports of Machinery 
 
Program 2: Reduction of Import Duties for Raw or Essential Materials  Program 3: Exemption from Corporate Income Tax 
 
Program 4: Exemption of Payment of Surcharge under  the Industrial Estate Authority of Thailand 
Act on Import Duty  
Program 5: Exemption of Payment of Surcharge under  the Industrial Estate Authority of Thailand 
Act on Value Added tax on Machinery, Equipment, Tools and Supplies  Program 6: Excess VAT Refund on Export of Goods 
 
Program 7: Export Packing Credits G/SCM/N/281/CAN 
 
- 22 - 
 
  APPENDIX 6 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
PRELIMINARY DETERMINATION OF  SUBSIDIZATION OF CERTAIN 
OIL COUNTRY TUBULAR GOODS FROM UKRAINE 
Program 1: Acquisition of State Assets at Less than Fair Market Value 
 
Program 2: The 2013 Government of Ukraine Stimulus Plan for US$5 billion  Program 3: Limits to Increases in Electricity Tariffs Under the 2013 Rescue Plan for Steel and 
Mining Companies (2013 Rescue Plan) 
 Program 4: Limits to Increases in Transportation Fees Under the 2013 Rescue Plan  
Program 5: Implementation of Measures to Expand Markets Under the 2013 Rescue Plan 
 Program 6: Provision of State Guarantees fo r Private Projects Under the 2013 Rescue Plan 
 
Program 7: Dniprosteel Rescue Fund 
 Program 8: State Program for Enhancement of Economic Development in 2013-2014   
Program 9: Provision of Electricity at Less than Fair Market Value G/SCM/N/281/CAN 
 
- 23 - 
 
  APPENDIX 7 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
PRELIMINARY DETERMINATION OF  SUBSIDIZATION OF CERTAIN 
OIL COUNTRY TUBULAR GOODS FROM VIETNAM 
Program 1: Land-Use Levy Exemptions or Reductions 
 
Program 2: Land Rent Exemptions or Reductions  Program 3: Tax Exemptions and Reductions for Encouraged Sectors 
 
Program 4: Tax Exemptions and Reductions for Investment in Disadvantaged Regions  
Program 5: Tax Exemptions and Reductions for Investments in Economic Zones or High ‑Tech 
Industrial Parks 
 
Program 6: Tax Exemptions and Reductions for Foreign-Invested Enterprises  Program 7: Additional Income Tax Preferences for Exporters  
 
Program 8: Accelerated Depreciation of Fixed Assets   Program 9: Preferential Provisions for Carry-forward of Losses 
 
Program 10: Exemption of Import Tax on Equipment and Machinery Imported to Create Fixed Assets   
Program 11: Export Support Loans at Preferential Rates  
 Program 12: Excessive Duty Exemptions for Imported Raw Materials for Exported Goods 
 
Program 13: Import Duty Exemption on Equipm ent and Machinery Imported to Create Fixed 
Assets  Program 14: Interest Rate Support Program under the State Bank of Vietnam 
 
Program 15: Preferential Lending under the Viet Bank Export Loan Program  Program 16: Grants to Firms that Employ More than 50 Employees 
 
Program 17: Assistance to Enterprises Faci ng Difficulties due to Objective Reasons 
 Program 18: Acquisition of State Assets at Less Than Fair Market Value G/SCM/N/281/CAN 
 
- 24 - 
 
  APPENDIX 8 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
FINAL DETERMINATION OF SUBSIDIZAT ION OF CERTAIN THERMOELECTRIC 
COOLERS AND WARMERS FROM THE PEOPLE'S REPUBLIC OF CHINA 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in Special 
Economic Zones; 
 Program 2: 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 3: Government Interest Subsidy of Shenzhen Foreign Trade Development Fund.  
Program 4: Preferential tax policies for enterpri ses with foreign investment in border cities; 
General Information:  Program 5: Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technological development zones; 
 Program 6: Preferential tax policies for enterprises with foreign investment established in Pudong new area of Shanghai; 
 
Program 7: Preferential tax policies for enterprises with foreign investment established in the Three Gorges of Yangtze;  
Program 8: Preferential tax policies in the western regions; 
 Program 9: Corporate income tax exemption/reduction;  
Program 10: Local income tax exemption/reduction; 
 Program 11: Exemption/reduction of special land tax and land use fee;  
Program 12: Tariff and Value-added Tax (VAT) ex emptions on imported materials and equipment 
in SEZ and other designated areas;  Program 13: Income tax refund where profits re-invested in Guangdong Province; 
 
Program 14: Preferential costs of services and/or  goods provided by government bodies or state-
owned enterprises;  
Program 15: Funds for international market development by SMEs; 
 Program 16: State key technology renovation projects;  
Program 17: Support fund (grant) provided by the Government of Xuyi County, Jiangsu Province; 
 Program 18: Government export subsidy and product innovation subsidy;  
Program 19: Reimbursement of anti-dumping and/or countervailing legal expenses by the local 
governments;  Program 20: Patent subsidy appropriation;  
Program 21: Equity infusions/debt-to equity swaps; 
 Program 22: Loans and interest subsidies provided under the northeast revitalization program;  
Program 23: Preferential tax policies for foreign-invested enterprises; 
 G/SCM/N/281/CAN 
 
- 25 - 
 
  Program 24: Preferential tax policies for foreign-invested export enterprises; 
 Program 25: Preferential tax policies for enterpri ses with foreign investment which are technology-
intensive and knowledge-intensive;  
Program 26: Preferential tax policies for enterprises with foreign investment recognized as high or 
new technology enterprises established in the State high or new technology industrial development zones, and for advanced technology enterprises in vested in and operated by foreign businesses; 
 
Program 27: Preferential tax policies for enterprises recognized as high or new technology 
enterprises established in the State high or new technology industrial development zones;  Program 28: Preferential tax policies for ente rprises which provide employment for unemployed 
people; 
 Program 29: Preferential tax policies for the research and development of foreign-invested enterprises; 
 
Program 30: Preferential tax policies for domestically invested enterprises (DIEs) purchasing domestically produced equipment for technology upgrading purposes;  
Program 31: Accelerated depreciation on fixe d assets in Binhai New Area of Tianjin; 
 Program 32: Reduced tax rate for productive FIEs scheduled to operate for a period of not less 
than 10 years; 
 
Program 33: Income tax refund for re-investm ent of FIE profits by foreign investors; 
 Program 34: Repaying foreign cu rrency loan by returned VAT; 
 
Program 35: VAT and income tax exemption/reduct ion for enterprises adopting debt-to-equity 
swaps;  
Program 36: Exemption of tariff and import VAT for imported technology and equipment; 
 Program 37: Reduction in land use fees;  
Program 38: Purchase of goods from state-owned enterprises. G/SCM/N/281/CAN 
 
- 26 - 
 
  APPENDIX 9 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
FINAL DETERMINATION OF SUBSID IZATION OF CERTAIN CARBON 
STEEL FASTENERS FROM THE PEOPLE'S REPUBLIC OF CHINA 
1: Special Economic Area (SEA) Incentives 
 
2: Grants Provided for Export Performance and Employing Common Workers  3: Preferential Loans 
 
4: Loan Guarantees by the Government of China  5: Income Tax Credits, Refunds and Exemptions 
 (a) Reduced Corporate Tax Rate for Export-Oriented Enterprises 
 (b) Exemption/Reduction of Corporate Income  Tax during Designated Start-up Periods 
 (c) Income Tax Refund of Amo unts Further Invested in SEAs 
 (d) Exemption/Reduction in Local Income Tax for SEA Enterprises 
 
6: Relief from Duties and Taxes on Inputs  7: Reductions in Land Use Fees 
 
8: Purchase of Goods from State-owned Enterprises G/SCM/N/281/CAN 
 
- 27 - 
 
  APPENDIX 10 - NAME(S) OF THE SUBSIDY PROGRAM(S) COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN OIL COUNTRY TUBULAR GOODS 
FROM THE PEOPLE'S REPUBLIC OF CHINA 
Program 1: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin 
 
Program 2: Export Assistance Grant  Program 3: Research & Development (R&D) Assistance Grant 
 
Program 4: Provincial Scientific Development Plan Fund  Program 5: Five Points, One Line Strategy in Liaoning Province 
 
Program 6: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less Than 10 Years  
Program 7: 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 8: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  Program 9: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment 
 
Program 10: Liaoning High-tech Products & Equipment Exports Interest Assistance  Program 11: Corporate Income Tax Reduction for New High-Technology Enterprises 
 
Program 12: Changzhou Qishuyan District Environmental Protection Fund  Program 13: 2007 Technology Innovation Award 
 
Program 14: 2007 & 2008 Energy-saving Fund  Program 15: Enterprise Innovation Award of Qishuyan District 
 
Program 16: Energy-saving Technique Special Fund  Program 17: Changzhou Technology Plan 
 
Program 18: 2008 Water-saving Technique Assistance  Program 19: 2009 Energy-saving Fund 
 
Program 20: Enterprise Technology Center s of Tianjin City & Jinnan District 
 Program 21: Top Ten Privately-owned Export Enterprises of Tianjin for the Year of 2008 
 
Program 22: Income Tax Refund for Enterprises located in Tianjin Jinnan Economic Development 
Area  Program 23: Science and Technology Award 
 
Program 24: Financial Subsidy  Program 25: Jiangdu City Industrial Economy Performance Award 
 
Program 26: Environment Protection Award G/SCM/N/281/CAN 
 
- 28 - 
 
  Program 27: Emission Reduction and Energy-saving Award 
 Program 28: Energy-saving Technology Renovation Fund  Program 29: Water Saving Enterprise 
 
Program 30: Grant for Market Promotion and Trade Development  Program 31: Refund of Land Transfer Fee 
 
Program 32: Grant- Wengeng Government  Program 33: Grant - Gaocun Government 
 
Program 34: Grant - Enterprise Technology Centre  Program 35: Grant – Taxpayer 
 
Program 36: Debt-to-Equity Swaps  Program 37: Acquisition of Government Assets at Less than Fair Market Value 
 
Program 38: Input Materials Provided by Go vernment at Less Than Fair Market Value 
 Program 39: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area) 
 Program 40: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in the Economic and Technological Development Zones 
 
Program 41: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  Program 42: Preferential Tax Policies in the Western Regions 
 
Program 43: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 44: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 Program 45: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other Designated Areas 
 
Program 46: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in SEZs and other Designated Areas  
Program 47: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas 
 Program 48: Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in  SEZs and Other Designated Areas 
 
Program 49: Grants for Export Increasing 
 
Program 50: Grants for International Certification 
 Program 51: The State Key Technology Renovation Projects  
Program 52: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments  Program 53: Supportive Fund provided by the Government of Xuyi County, Jiangsu Province  
 
Program 54: Repaying Foreign Currency Loan by Returned VAT G/SCM/N/281/CAN 
 
- 29 - 
 
  Program 55: Government Export Subsidy and Product Innovation Subsidy 
 Program 56: Innovative Experimental Enterprise Grant  Program 57: Superstar Enterprise Grant 
 
Program 58: Awards to Enterprises whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China"  
Program 59: Export Brand Development Fund 
 Program 60: Technical Renovation Loan Interest Discount Fund  
Program 61: Venture Investment Fund of Hi-Tech Industry 
 Program 62: National Innovation Fund for Technology Based Firms  
Program 63: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 Program 64: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
 
Program 65: Exemptions for SOEs from Distributing Dividends to the State  Program 66: Loans and Interest Subsidies provided under the Northeast Revitalization Program 
 
Program 67: Preferential Loans  Program 68: Income Tax Exemption for Enterprises Changed Ownership from SOE to Private 
Limited Company 
 Program 69: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 70: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  Program 71: Preferential Tax Policies for the Research and Development of FIEs 
 
Program 72: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 Program 73: VAT and Income Tax exemption/reduct ion for Enterprises adopting Debt-to-Equity 
Swaps 
 Program 74: Stamp Exemption on Share Transfers under Non-tradable Share Reform  
Program 75: Relief from Duties and Taxes on Imported Material and other Manufacturing Inputs 
 Program 76: Reduction in Land Use Fees G/SCM/N/281/CAN 
 
- 30 - 
 
  APPENDIX 11 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZAT ION OF CERTAIN COPPER TUBE 
FROM THE PEOPLE'S REPUBLIC OF CHINA 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (SEZs) (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 in Guangdong  
Program 9: Income Tax Refunds where Profits are Re-invested in SEZs and other Designated Areas  
 Program 10: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology Enterprises)  
 
Program 11: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge Intensive  
Program 12: Services or Goods provided by Governme nt or public bodies at the preferential prices 
to enterprises located in SEZs and other designated areas  Program 13: VAT Exemptions for the Central Region 
 
Program 14: Tax over-refunds or over-exemptions fo r the water, electricity and gas consumed in 
the Export Processing Zone  
Program 15: Custom Duty Exemption and VAT Exemption for machinery, equipment, construction 
materials imported into the Export Processing Zone for the construction of production facilities (such as factory and warehouse) in the zone   
Program 16: Custom Duty Exemption and VAT Exemption for machinery, equipment, moulds/dies 
and the corresponding  repairing parts imported into the Export Pr ocessing Zone and used for the production by 
Enterprises in the zone  
 Program 17: Custom Duty over-refund or over-exe mption and VAT over-refund or over-exemption 
for raw materials, parts, packaging materials and consumable materials imported into the Export 
Processing Zone and used for the production of exported goods in the zone   Program 18: Export Duty Refund or Exemption fo r the exported goods produced in the Export 
Processing Zone and exported from the zone  
 Program 19: VAT Refunds or Exemptions for the domestically purchased machinery, equipment and construction materials used for the production of exported goods and the construction of 
production facilities in the Export Processing Zone  
 G/SCM/N/281/CAN 
 
- 31 - 
 
  Program 20: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program 
 Program 21: Export Seller's Credit for High- and New-Technology Products by China EMIX Bank  Program 22: Preferential Loan for the National/Provincial Key Science & Technology 
Industrialization Projects, High Technology Industrialization Projects, Science & Technology 
Achievements Commercialization Projects, Mode rn Equipment Manufacturing Industry and key 
Information Technology Industrialization Projects by Liaoning Governments  
Program 23: Innovation Fund for Medium and Small Business  
 Program 24: Special fund for developing trade through science and technology of Guangdong Province 
 
Program 25: Special Funds for Foreign Economic and Technical Cooperation  Program 26: Innovative Experimental Enterprise Grant  
 
Program 27: Superstar Enterprise Grant  Program 28: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" 
or "Famous Brands of China" 
 Program 29: Export Brand Development Fund  
Program 30: Provincial Scientific Development Plan Fund  
 Program 31: Technical Renovation Loan Interest Discount Fund  
Program 32: National Innovation Fund for Technology Based Firms 
 Program 33: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 
Program 34: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment  Program 35: Innovative Small and Medium-Sized Enterprise Grants 
 
Program 36: Product Quality Grant  Program 37: 2009 Energy-Saving Fund 
 
Program 38: Grants for Export Activities  Program 39: Grants for International Certification 
 
Program 40-1: Emission Reduction and Energy-S aving Award (Special Funds for Reduction of 
Pollutant Emission)  
Program 40-2: Emission Reduction and Energy-S aving Award (Advanced Units within Top 30 
Electricity Consumption Enterprises in the Competition of Energy-Saving contest)  Program 41: Grant for Market Promotion and Trade Development (Shandong) 
 
Program 42: Grant - Assistance for Exhibition Booth Fees (Shandong)  Program 43: Grant - Patent Application Assistance 
 
Program 44: Grant - State Service Industry Development Fund  Program 45: Grant - Cleaning-production Qualified Enterprise Reward (Subsidy of Audit Fees for 
Key Enterprises Cleaning Production) G/SCM/N/281/CAN 
 
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  Program 46: Grant - Provisional Industry Promotion Special Fund 
 
Program 47: Grant - Financial Subsidies from Wei Hai City Gao Cun Town Government 
 
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 - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  Program 51: Grant - Resources Conservation and Environment Protection Grant (Funds for 
Pollution Sources Monitoring Facilities in 2011) 
 Program 52: Grant - Wendeng Government (Shandong)  
Program 53: Enterprise Technology Centres 
 Program 54: Allowance to Pay Loan Interest  
Program 55: Supporting Fund for Non-Refundable Export Tax Loss 
 Program 56: International Market Fund for Export Companies  
Program 57: International Market Fund for Small and Medium-sized Export Companies 
 Program 58: Business Development Overseas Support Fund  
Program 59: Refund from Government for Participating in Trade Fair 
 
Program 60: Grant - Special Fund for Fostering Stable Growth of Foreign Trade 
 
Program 61: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments  
Program 62: Financial Special Fund for Supporting High and New Technology Industry 
Development Project   Program 63: Subsidy for Promoting Energy-Saving Buildings 
 
Program 64: Subsidy for the Technology Development --  Program 65: Awards for the Contributions to Local Economy and Industry Development 
 
Program 66: Beijing Industrial Development Fund   Program 67: Grants, Loans, and Other Incentives for Development of Famous Brands, China Top 
World Brands or other well-known Brands 
 Program 68: Shunde Famous Brands   
Program 69: Guangdong Supporting Fund  
 Program 70: Zhabei District "Save En ergy Reduce Emission Team" Award 
 
Program 71: "Five Points, One Line" Program of Liaoning Province 
 Program 72: State Special Fund for Promoting Key Industries and Innovation Technologies  
Program 73: Fund for SME (small and medium size enterprises) Bank-Enterprise Cooperation 
Projects by Guangdong Governments  G/SCM/N/281/CAN 
 
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  Program 74: Special Fund for Significant Science and Technology by Guangdong Governments  
 Program 75: Fund for Economic, Scientific and Technology Development by the Government of Foshan City  
Program 76: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments 
 Program 77: Provincial Loan Discount Special Fund for SMEs by Guangdong Governments   
Program 78: "Large and Excellent" Enterprises Grant  
 Program 79: Advanced Science/Technology Enterpri se Grant (Advanced Units for Safety Production 
in Fengxian District) 
 
Program 80: Award for Excellent Enterprise (First Prize within Top 100 Enterprises in Situan Town for Year 2012)  
Program 81: Foshan City Government Technology Renovation and Technology Innovation Special 
Fund Grants   Program 82: Nanhai District Grants to State and Provincial Enterprise Technology Centers and 
Engineering Technology R&D Centers 
 Program 83: Supporting Fund for the Projects Used to Resolve the Important Technological Issues for Enterprises' Production and R&D by Liaoning Governments 
 
Program 84: Technology Innovation Fund for Science & Technology Type SMEs by Liaoning Governments  
Program 85: Supporting Fund for the Application Technology Research in the Overseas R&D 
Institution/Branch by Liaoning Governments  Program 86: Special Supporting Fund and Special Loan Assistance by Chinese Ministry of Science 
& Technology for revitalizing the Northeast old industrial base 
 Program 87: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary Industries" by Guangdong Governments 
 
Program 88: Fund for Supporting Strategic Emerging Industries by Guangdong Governments  Program 89: Medium Size and Small Size Enterprises Development Special Fund 
 
Program 90: Medium Size and Small Size Trading Enterprises Development Special Fund  Program 91: Special Fund for Export Credit Insurance by Guangdong Governments 
 
Program 92: Supporting Fund for Converting the Industry Technology Achievements/Findings by 
Beijing Governments  
Program 93: Special Development Fund for Beijing Cultural Innovation Industry  
 Program 94: Supporting Fund for Becoming Publicly Listed Company  
Program 95: Supporting Fund for the "Working Capital" Loan Interest 
 Program 96: Award for Maintaining the Growth by Beijing Governments  
Program 97: Award by Beijing Technology Trading Encouraging Centre 
 Program 98: Award by Shanghai Songjiang Economic Committee  
Program 99: Supporting Fund for the Development from Guangzhou Local Governments G/SCM/N/281/CAN 
 
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Program 100: Interest Assistance for Technology  Renovation Projects by Liaoning Governments 
 Program 101: Interest Assistance for the Application of Information Technology by Liaoning Governments 
 
Program 102: Loan Guarantee Fund for Science & Technology Enterprises by Liaoning 
Governments 
 
Program 103: Fund for Optimizing Import and Export Structure of Mechanical Electronics and High and New Technology Products  
Program 104: Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua 
River  Program 105: Repaying Foreign Currency Loan by Refunded VAT 
 
Program 106: Government Export Subsidy and Product Innovation Subsidy in Shandong Province   Program 107: Export Assistance Grant  
 
Program 108: Research & Development (R&D) Assistance Grant  Program 109: Foreign Trade Promotion Award 
 
Program 110: Financial Assistance for an Overseas Market Survey  Program 111: Supporting fund provided to Servic e Outsourcing Enterprises for the Establishment 
of their Brands and the Acquisition of their International Qualification Accreditations. 
 Program 112: Liaoning High-tech Products & Equipment Exports Interest Assistance  
Program 113: Grant for Developing International Markets for SMEs in Zhejiang 
 Program 114: Grant for Developing International Markets and Capital Clearing Fund for SMEs in Zhejiang 
 
Program 115: Export Credit for Insurance Premium in Zhejiang  Program 116: Property Tax Reduction of Urban Land Use for Companies Who Provide Employment 
to People with Disabilities in Zhejiang 
 Program 117: Support for the Development of Welfare Enterprises and Promoting the Employment of Persons with Disabilities in Zhuji City. 
 
Program 118: Subsidy for Certification of Clea n and Green Production in Zhejiang (Funds for 
Cleaning Production Demonstration Enterprises)  
Program 119: Subsidy for Construction Projects in the Developmental and Experimental Zone in 
Zhuji City  Program 120-1: Policy to Promote Industrial Restructuring and Upgrading, and Enhance the Level 
of Economic Development in Dianko Township (Funds for Fulfill Incentive Policies on Industry for 
the Year 2011)  Program 120-2: Policy to Promote Industrial Restructuring and Upgrading, and Enhance the Level 
of Economic Development in Dianko Township (Incentives of Circular Economy in 2011) 
 Program 121: Funds for Standardizing Industrial  Systems in the Nonferrous Metals Industry 
 
Program 122: Award for Science and Technology in Shaoxing City 
 G/SCM/N/281/CAN 
 
- 35 - 
 
  Program 123: Policy to Accelerate the Developmen t of Modern Logistics Industry in Zhuji City 
 Program 124: Grant for Industrial Transformation  and Upgrading of Major Science and Technology 
Projects in Zhuji City  
Program 125: Funds for Science and Technology Award 
 Program 126: Award to Science and Technology Enterprises in Zhuji City  
Program 127: Funds for Science and Technology Award of Zhuji City 
 Program 128: Funds for Patent Award  
Program 129: Funds for Key Innovation Team 
 Program 130: Special Fund for Fair Trade in Import and Export Zhejiang  
Program 132: Subsidies to Full-time Environmental Monitoring Officer 
 Program 133: Grant for Research and Developmen t Centers in the Provincial-level High-Tech 
Enterprises in Zhejiang 
 
Program 134: Special Financial Fund for Industrial Transformation and Upgrading in Zhejiang (Brand Awards)   
Program 135: Award for Outstanding Industrial Products and New Technologies in Zhejiang  
 Program 136: Grant for the Implementation of Quality and Technical Inspection in Zhejiang  
Program 137: Award for Advanced Companies and In dividuals in the Recognition of Key Projects 
and Investment in Tonglin City  Program 138: Grant to Promote and Accelerate the Economic Development in the Copper Industry 
in Tonglin City 
 Program 139: Financial Incentives to Promote Economic Development in Tonglin City  
Program 140: One-Time Financial Support to Hailiang Copper Co., Ltd.  
 Program 141-1: Special Funds for Use in the Open Economy (Award for Open Economy)  
Program 141-2: Special Funds for Use in the Open Economy (Reduction/Exemption of Water 
Conservancy Fund)  Program 142-1: Grant to Promote Economic Innovation and Enhance Development (Award for 
Refinancing by Rationed Shares) 
 Program 142-2: Grant to Promote Economic Innovation and Enhance Development (Incentives of Industrial Economic Policies in 2011) 
 
Program 142-3: Grant to Promote Economic Innovation and Enhance Development (Funds for Award of Innovation Carrier)  
Program 142-4: Grant to Promote Economic Innovation and Enhance Development (Funds for 
Award of Talent for the Year 2012)  Program 143: Funds for Scientific and Technology Project for the Year 2011 in Zhuji City 
 
Program 144-1: Grant for Scientific and Technological Projects Which Passed Appraisal and Certification in Zhuji City (Funds for City-Grade Project in 2012) 
 G/SCM/N/281/CAN 
 
- 36 - 
 
  Program 144-2: Grant for Scientific and Technological Projects Which Passed Appraisal and 
Certification in Zhuji City (Funds for Award of Scientific & Technological Achievements through Identification/Review and Project of National Torch, Spark, Key New Product Program)  Program 145: Support for the Development of Welf are Enterprises to Promote the Employment of 
Persons with Disabilities in Zhuji City 
 Program 146: Preferential Tax Policies for Advanced Technology Enterprises with Foreign Investment  
 
Program 147: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less Than 10 Years  
Program 148: Tax Preference Available to Companies that Operate at a Small Profit. 
 Program 149: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 150: Preferential Tax Policies for the Research and Development of FIEs (Tax offsets for 
Research and Development)  Program 151: 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 152: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
 Program 153: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 
Program 154: VAT and Income Tax Exemption/Redu ction for Enterprises Adopting Debt-to-Equity 
Swaps  Program 155: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 
Program 156: Income Tax Credits on Purchases of Domestically Produced Equipment  Program 157: Preferential Tax Programs for Encouraged Industries or Projects 
 
Program 158: Exemption from City Maintenance and Construction Taxes and Education Fee Surcharges for FIEs   
Program 159: Tax Offset for R&D Expenses in Guangdong Province 
 Program 160: Accelerated Depreciation on Fixed Assets  
Program 161: Preferential Tax Treatment for the Technology Development Expenses by Liaoning 
Governments  Program 162: Accelerated Depreciation on Intangible  Assets for Industrial Enterprises in Northeast 
Region 
 Program 163: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 164: Relief from Duties and Taxes on Im ported Material and Other Manufacturing Inputs 
 Program 165: Reduction, Exemption or Refund of  Land Use Fees, Land Rental Rates and Land 
Purchase/Transfer Prices 
 
Program 166: Deed Tax Exemptions for Land Transferred through Merger or Restructuring 
 Program 167: Raw Materials Provided by th e Government at Less than Fair Market 
 G/SCM/N/281/CAN 
 
- 37 - 
 
  Program 168: Utilities Provided by the Government at Less than Fair Market Value 
 Program 169: Debt to Equity Swaps  Program 170: Exemptions for SOEs from  Distributing Dividends to the State 
 
Program 171: Tax Offsets for the Investment in the Acquisition of Special Facilities for Environmental Protection, energy and water conservation and work safety.  
Program 172: Preferential Loans From State-Owned Banks 
 
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