WORLD TRADE  
ORGANIZATION   
G/SCM/N/242/CAN 
23 August 2012 
 (12-4561) 
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 repor t for the period 1 January – 30 June 2012 from 
Canada.   
 
_______________ 
 
   
  G/SCM/N/242/CAN 
Page 2 Reporting Member:  CANADA1 
 
SEMI-ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
 
For the period 1 January – 30 June 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 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 pricesDate, 
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 pup joints 
 
HS 7304.29; 
 CV/127/CN 12.09.11 
 
S:  01.01.10 – 
30.06.11 
 
I: 01.01.09 – 
31.12.11 12.12.11 
 
8.8% 
 
"All others" rate: 
50.8% of the 
export price of the 
goods 10.04.12 
 
563.9 RMB/metric 
tonne 
 
"All others" rate:  
9,125.6 
RMB/metric tonne   CF  74.4% of total 
imports See Appendix 1  
Certain stainless steel 
sinks 
 HS 7324.10; 
 
CV/129/CN 27.10.11 
 
S:  01.01.10 – 
31.08.11 
 
I:  01.01.09 – 
31.12.11 25.01.12 
 
0.07% - 3.44% 
 
"All others" rate:  
19.5% of the 
export price of the 
goods 24.05.12 
 
0.21 - 40.84 
RMB/unit 
 
"All others" rate:  
264.94 RMB/unit    
 618,506 units 84.4% of total 
imports See Appendix 2 
 
Certain steel piling 
pipe 
 HS 7306.30; 
 
CV/130/CN  
04.05.12 
 
S: 01.01.11 – 
31.03.12      CF  44% of total 
imports N/A 
                                                      
1 Documents can be found at:  http://www.cbsa-asfc.gc.ca/sima-lmsi/menu-eng.html  or http://www.citt.gc.ca/dumping/index_e.asp  
2 All terms and column headings used in this format have the meanings assigned to them in the instructions. 
3 For reference purposes only.  
   G/SCM/N/242/CAN
 Page 31 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      CF  9% of total 
imports N/A 
Oman  
Carbon steel welded 
pipe 
 HS 7306.30 
 
CV/132/OM (*) 14.05.12 
 
S:  01.01.11 – 
31.12.11      CF 4% of total 
imports N/A 
Pakistan  
Certain potassium silicate solids 
 
HS
 ex-2839.90; 
 
CV/128/PK 06.01.12 
 
S:  01.01.10 – 
31.09.11    23.04.12 
 
Amount of 
subsidy  de 
minimis  03.04.12 
 
Extension of 
investigationCF  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      CF 6% of total 
imports N/A 
 
  
  G/SCM/N/242/CAN 
Page 4 Reviews / Other subsequent proceedings 
 
Country or 
customs 
territory Product Initiation Preliminary 
results/ 
determination Final results Revocation 
of 
Measures Other 
(e.g. procedures 
not affecting the 
duty level) Trade Data 
(if available from published 
report(s) on proceeding) Countervailed 
programme(s)  Definitive duty Undertaking 
Description; 
HS 6-digit category 
covering investigated 
product3; 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,  explanationImport 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 Copper pipe fittings 
 
HS 7412.10, 7412.20; 
 
CV/118/CN (*) 01.06.11 
(SNR) 
 
S:  01.01.08 – 
31.03.11 
I:  18 to 24 
months from 
the date that 
the finding 
would expire 
(February 18, 
2012)  17.02.12    77 814 pounds N/A See Appendix 3 
Aluminum extrusions 
 
HS 7604.10, 7604.21, 7604.29, 7608.10, 
7608.20, 7610.10, 
7610.90;  
CV/124/CN 
 19.09.11 
(ADR)  20.02.12 
 
"All others" rate:  
15.84 RMB/kg    N/A N/A See Appendix 4 
Thermoelectric coolers 
and warmers  
HS ex-8418.50, 
ex-8418.61, 8418.69, ex-8418.99; 
 
CV/121/CN 03.10.11 
(ADR)  01.03.12 
 
"All others" rate:  
53.27 RMB/unit    N/A N/A See Appendix 5 
Certain seamless steel 
casing  
HS 7304.29; 
 CV/122/CN  27.06.12 
(SNR)      N/A N/A See Appendix 6  
   G/SCM/N/242/CAN
 Page 51 2 3 4 5 6 7 8 9 10 11 
China 
(cont'd)  Certain stainless steel 
sinks  
HS 7324.10; 
 CV/129/CN Domestic 
Judicial Review 
(Note 3)     Appeal filed: 
24.02.12
4    
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: 
19.03.12
5    
European 
Union Refined sugar 
 HS ex-1701.91, 
ex-1701.99, 
ex-1702.90;  
CV/87/EU 18.06.12 
(SNR)     Recommence-
ment due to 
remand from 
Federal Court of 
Appeal N/A N/A Export refund; 
 
Compensation 
system for storage 
costs; 
 
UK refining aid. 
 
Refined sugar  HS ex-1701.91, 
ex-1701.99, 
ex-1702.90;  
CV/87/EU 
 Domestic 
Judicial Review 
(Note 3)     Appeal filed:  
01.12.10 
 
Decision 
rendered: 
30.05.12
6    
 
                                                      
4 Franke Kindred Canada Ltd. v. Jiangmen New Star Enterprise Ltd. et al. , Federal Court File No. T-429-12. 
5 Guangdong Midas Aluminium Products co ld. et al. v. CBSA et al ., Federal Court File No. T-576-12. 
6 Canadian Sugar Institute v. Canada (Attorney General), Food Proce ssors of Canada, Alberta Sugar Beet Growers, United States Bee t Sugar Association, and 
Delegation of the European Union to Canada,  2012 FCA 163.  The Federal Court of Appeal allowed the application and returned the matter to the Canadian International 
Trade Tribunal (CITT) for reconsideration.  
  G/SCM/N/242/CAN 
Page 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 prel iminary determination of subsidizing to the date on which the C anadian International Trade 
Tribunal makes its finding regarding injury caused to the Canadian industry (maximum 120 days from the notic e of the preliminar y 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 cas es where there is an existing Canadian Inte rnational Trade Tribunal finding of injur y. The amount of the subsidy is normally expressed as an 
amount per unit. 
 
 No injury (Column 7):  The Canadian International Trade Tribunal makes its finding regarding injury caused to the Canadian industry after  the President of the Canada Border Services 
Agency renders his final determination of subsidization (maximum  120 days from the notice of the preliminary determination).  I f the Canadian Internationa l Trade Tribunal finds that 
the subsidized goods did not  cause injury, definitive duties are not imposed and provisional duties are refunded. 
 
 Rescinded (Column 7, reviews/other proceedings):  Th e Canadian International Trade Tribunal ge nerally conducts the e xpiry review (sunset review) before the expiry of the finding or 
order imposing duties.  If the Tribunal finds that the injury caused by the subsidizing of the goods is not likely to resume or  continue, they will rescind the original finding or order, 
usually on the date of that the or der 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 th e measure, or where there are su fficient facts that, although in existence, were not put into e vidence during the previous revi ew or investigation and were 
not discoverable by the exercise of reasonable diligence at that time. 
 
 The symbol SNR  refers to a sunset review of an existing countervailing m easure to determine whether the measure should be continued. 
 
The symbol ADR  refers to an administrative review of th e amount of subsidy of an existing counterv ailing measure.  Thes e proceedings are not reviews of whether to extend or rescind 
measures in force; they are used  to update amounts of subsidy.  The completion date  of the review is shown in column 5.  If thi s column is empty, the ADR has not been completed 
during the reporting period.  
 
 
 Note 1 - Unless otherwise indicated, the volume of imports reported in colu mn 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 perc entage ratio of subsidized imports to total i mports for the period of investigation for the 
subsidy investigation. 
   
 Note 3 - Under Canadian legislation, ques tions of law can be referred to the Federal Cour t and the Federal Court of Appeal for domestic judicial review.  
 
  G/SCM/N/242/CAN 
 Page 7 
 
 
  ANNEXES 
 
 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 30 JUNE 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  
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
 
Note 4 -  The Canada Gazette is availa ble electronically since 1998. 
 
  
TERMINATION OF MEASURES DURING THE PERIOD  
1 JANUARY THROUGH 30 JUNE 2012 
 
Country/Customs 
Territory Product, 
investigation ID number Date of termination Reason for 
termination 
n/a n/a n/a n/a 
 G/SCM/N/242/CAN 
Page 8  
 
  REFUND REQUESTS DURING THE PERIOD 
1 JANUARY THROUGH 30 JUNE 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/CN 07.01.05; 
06.01.10 93 (commenced) 92 
(completed) 32 
Copper pipe fittings, CV/118/CN 19.02.07; 
17.02.12 5 (commenced) 5 
(completed) 0 
Thermoelectric coolers 
and warmers, 
CV/121/CN 11.12.08 7 (commenced) 3 
(completed) 4 
Certain seamless steel 
casing, 
 CV/122/CN 10.03.08 34 (commenced) 33 
(completed) 5 
Carbon steel welded pipe, CV/123/CN 20.08.08 3 (commenced) 3 
(completed) 0 
Aluminum extrusions, CV/124/CN 17.03.09 55 (commenced) 92 
(completed) 41 
Certain steel grating, CV/126/CN 19.04.11 2 (commenced) 1 
(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.  Reques ts 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 w ill 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 fu rther be appealed at the second level. 
 
 Consequently, the table records the number of requests made under both levels of re-determination, for any of the two grounds listed previously with respect to  imported goods subject to countervailing measures.  
 
 Note that in the context of the Canadian system for processing refund requests, the following descriptions apply for the table headings: 
 
 "Number of refund requests received":  the number of requests received during the period covered by 
the report. 
 "Number of refund reviews commenced":  includes  the number of requests received during the period 
covered by the report and the number of requests r eceived in a preceding period that were not completed 
within the period covered by the report.  Under th e Canadian system once a request is received, a 
decision under both levels of appeal must be rendered within one year.  
 "Number of refund reviews completed":  the number of requests that were completed during the period 
covered by the report.   G/SCM/N/242/CAN 
 Page 9 
 
 
   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 REQUESTS DURING THE PERIOD  
1 JANUARY THROUGH 30 JUNE 2012  (Note 6)  
 
Country/Customs 
Territory Product, 
Investigation ID number Date of filing of 
appeal Date of appeal 
decision 
China Aluminum extrusions, 
CV/124/CN 13.06.11 22.05.121 
Aluminum extrusions, 
CV/124/CN 29.07.11 19.04.122 
Steel fasteners, 
CV/103/CN 23.11.11 
24.11.11  
Aluminum extrusions, 
CV/124/CN 14.03.12  
 
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 Canadian International Trade Tr ibunal (CITT) allowed the appeal. 
2 The CITT dismissed the appeal. G/SCM/N/242/CAN 
Page 10  
 
  APPENDIX 1 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of certain pup joints from the People's Republic of China 
 
Program 1: Preferential Tax Policies for En terprises with Foreign Investment (FIEs) 
 
Program 2:  Preferential Tax Policies for FIEs Es tablished 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 a nd/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) Ex emptions 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:  The State Key Technology Renovation Projects  Program 12:  Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments  
Program 13:  Repaying Foreign Currency Loan by Returned VAT 
 Program 14:  Government Export S ubsidy and Product Innovation Subsidy 
 Program 15:  Export Assistance Grant 
 
Program 16:  Research & Development (R&D) Assistance Grant  Program 17:  Innovative Experimental Enterprise Grant  Program 18:  Superstar Enterprise Grant 
 
Program 19:  Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" 
or "Famous Brands of China"  Program 20:  Export Brand Development Fund 
 
Program 21:  Provincial Scientific Development Plan Fund  Program 22:  Technical Renovation Loan Interest Discount Fund  
Program 23:  Venture Investment Fund of Hi-Tech Industry  G/SCM/N/242/CAN 
 Page 11 
 
 
  Program 24:  National Innovation Fund for Technology Based Firms 
 Program 25:  Guangdong - Hong Kong T echnology Cooperation Funding Scheme 
 Program 26:  Grants for Encouraging the Estab lishment of Headquarters and Regional Headquarters 
with Foreign Investment 
 Program 27:  Innovative Small and Medium-Sized Enterprise Grants  Program 28:  Product Quality Grant 
 
Program 29:  2009 Energy-saving Fund  Program 30:  Energy-Saving Technique Special Fund  
Program 31:  Grants to Privately-Owned Export Enterprises 
 Program 32:  Grants for Export Activities  Program 33: Grants for International Certification  
Program 34:  Liaoning High-Tech Products & Equipment Exports Interest Assistance 
 Program 35:  Emission Reduction and Energy-saving Award  Program 36:  Grant for Market Promotion and Trade Development 
 
Program 37:  Refund of Land Transfer Fee  Program 38:  Grant - Assistance for Exhibition Booth Fees  Program 39:  Grant - Patent Application Assistance 
 
Program 40:  Grant - State Service Industry Development Fund  Program 41:  Grant - Changzhou Five Major Industries Development Special Fund  
Program 42:  Grant - Ecological Garden Enterprise Reward 
 Program 43:  Grant - Municipal Construction Reward  Program 44:  Grant - Cleaning-production Qualified Enterprise Reward  
Program 45:  Grant - Provisional Industry Promotion Special Fund 
 Program 46:  Grant -Jiangsu Province Finance Supporting Fund  Program 47:  Grant - Guaranteed Growth Fund 
 
Program 48:  Grant - Water Pollution Control Special Fund for Taihu Lake  Program 49:  Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 50:  Grant - Subsidy from Water Saving Office G/SCM/N/242/CAN 
Page 12  
 
  Program 51:  Grant - Insurance Expense Compensation 
 Program 52:  Grant - Industrial Science and Technology Breakthrough Special Fund  Program 53:  Grant - Special Supporting Fund fo r Commercialization of Technological Innovation 
and Research Findings 
 Program 54:  Grant - Changzhou City Key Supporting Industry Upgrading Special Fund  Program 55:  Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009 
 
Program 56:  Grant - Financial Subsidies fro m Wei Hai City Gao Cun Town Government 
 Program 57:  Grant - Policy on Value-added Tax for Recyclable Resources  
Program 58:  Grant - Large Taxpayer Award 
 Program 59:  Grant - Resources Conservation and Environment Protection Grant  Program 60:  Debt-to-Equity Swaps  
Program 61:  Exemptions for SOEs from Distributing Dividends to the State 
 Program 62:  Loans and Interest Subsidies Provi ded Under the Northeast Revitalization Program 
 Program 63:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less Than 
10 Years 
 Program 64:  Preferential Tax Policies for Foreign Invested Export Enterprises  Program 65:  Preferential Tax Policies for FIEs  which are Technology Intensive and Knowledge 
Intensive 
 
Program 66:  Preferential Tax Policies for the Research and Development of FIEs  Program 67:  Preferential Tax Policies for FIEs a nd Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or  Business Operations Purchasing Domestically 
Produced Equipments 
 Program 68:  Preferential Tax Policies for Domes tic Enterprises Purchasing Domestically Produced 
Equipments for Technology Upgrading Purpose  Program 69:  Income Tax Refund for Re-investment of FIE Profits by Foreign Investors 
 
Program 70:  VAT and Income Tax Exemption/Re duction for Enterprises Adopting Debt-to-Equity 
Swaps  Program 71:  Corporate Income Tax Reduction for New High-Technology Enterprises 
 
Program 72:  Exemption of Tariff and Import VA T for the Imported Technologies and Equipment 
 Program 73: Relief from Duties and Taxes on Impo rted Material and Other Manufacturing Inputs 
 
Program 74:  Exemption of VAT on Purchases of Equipment  G/SCM/N/242/CAN 
 Page 13 
 
 
  Program 75:  Reduction in Land Use Fees, La nd Rental Rates, and Land Purchase Prices 
 Program 76:  Deed Tax Exemptions for Land Tr ansferred through Merger or Restructuring 
 Program 77:  Input Materials Provided by Government at Less than Fair Market value 
 
Program 78:  Utilities Provided by Governme nt at Less than Fair Market Value 
 Program 79:  Acquisition of Government Assets at Less than Fair Market Value  
Program 80:  Coke Provided by Governme nt at Less than Fair Market Value 
 G/SCM/N/242/CAN 
Page 14  
 
  APPENDIX 2 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of certain stainless steel sinks  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 Es tablished 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 a nd/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) Ex emptions on Imported Materials and Equipment in 
SEZs and other Designated Areas 
 Program 9:  Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas 
 Program 10:  Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in SEZs and Other Designated Areas 
 Program 11:  VAT Exemptions for the Central Region  Program 12:  The State Key Technology Renovation Projects  
Program 13:  Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments  Program 14:  Repaying Foreign Currency Loan by Returned VAT  
Program 15:  Government Export S ubsidy and Product Innovation Subsidy 
 Program 16:  Export Assistance Grant  Program 17:  Research & Development (R&D) Assistance Grant  
Program 18:  Innovative Experimental Enterprise Grant 
 Program 19:  Superstar Enterprise Grant  Program 20:  Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" 
or "Famous Brands of China" 
 Program 21:  Export Brand Development Fund  Program 22:  Provincial Scientific Development Plan Fund 
  G/SCM/N/242/CAN 
 Page 15 
 
 
  Program 23:  Technical Renovation Loan Interest Discount Fund 
 Program 24:  Venture Investment Fund of Hi-Tech Industry  Program 25:  National Innovation Fund for Technology Based Firms 
 
Program 26:  Guangdong - Hong Kong T echnology Cooperation Funding Scheme 
 Program 27:  Grants for Encouraging the Estab lishment of Headquarters and Regional Headquarters 
with Foreign Investment 
 
Program 28:  Innovative Small and Medium-Sized Enterprise Grants  Program 29:  Product Quality Grant  
Program 30:  2009 Energy-saving Fund 
 Program 31:  Energy-Saving Technique Special Fund  Program 32:  Grants to Privately-Owned Export Enterprises  
Program 33:  Grants for Export Activities 
 Program 34:  Grants for International Certification  Program 35:  Emission Reduction and Energy-saving Award 
 
Program 36:  Grant for Market Promotion and Trade Development  Program 37:  Refund of Land Transfer Fee  Program 38:  Grant - Assistance for Exhibition Booth Fees 
 
Program 39:  Grant - Patent Application Assistance  Program 40:  Grant - State Service Industry Development Fund  
Program 41:  Grant - Changzhou Five Major Industries Development Special Fund 
 Program 42:  Grant - Ecological Garden Enterprise Reward  Program 43:  Grant - Municipal Construction Reward  
Program 44:  Grant - Cleaning-production Qualified Enterprise Reward 
 Program 45:  Grant - Provisional Industry Promotion Special Fund  Program 46:  Grant - Jiangsu Province Finance Supporting Fund 
 
Program 47:  Grant - Water Pollution Control Special Fund for Taihu Lake  Program 48:  Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 49:  Grant - Subsidy from Water Saving Office G/SCM/N/242/CAN 
Page 16  
 
  Program 50:  Grant - Insurance Expense Compensation 
 Program 51:  Grant - Industrial Science and Technology Breakthrough Special Fund  Program 52:  Grant - Special Supporting Fund fo r Commercialization of Technological Innovation 
and Research Findings 
 Program 53:  Grant - Changzhou City Key Supporting Industry Upgrading Special Fund  Program 54:  Grant - Financial Subsidies fro m Wei Hai City Gao Cun Town Government 
 
Program 55:  Grant - Policy on Value-added Tax for Recyclable Resources  Program 56:  Grant - Large Taxpayer Award  
Program 57:  Grant - Special Fund for Fostering Stable Growth of Foreign Trade 
 Program 58:  Grant - Resources Conservation and Environment Protection Grant  Program 59:  Grant - Wendeng Government (Shandong)  
Program 60:  Jiangdu City Industria l Economy Performance Award (Jiangsu) 
 Program 61:  Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  Program 62:  Changzhou Technology Plan (Jiangsu) 
 
Program 63:  Supportive Fund Provided by th e Government of Xuyi County, Jiangsu 
 Program 64:  Enterprise Innovation Award of Qishuyan District (Jiangsu)  Program 65:  Environment Protection Award (Jiangsu) 
 
Program 66:  Enterprise Technology Centers  Program 67:  Debt-to-Equity Swaps  
Program 68:  Exemptions for SOEs from Distributing Dividends to the State 
 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:  Preferential Tax Policies for FIEs a nd Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or  Business Operations Purchasing Domestically 
Produced Equipment 
 Program 73:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period.  Not Less 
Than 10 Years   G/SCM/N/242/CAN 
 Page 17 
 
 
  Program 74:  Preferential Tax Policies for Domes tic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  Program 75:  Income Tax Refund for Re-investment of FIE Profits by Foreign Investors  
Program 76:  VAT and Income Tax Exemption/Re duction for Enterprises Adopting Debt-to-Equity 
Swaps  Program 77:  Corporate Income Tax Reduction for New High-Technology Enterprises  
Program 78:  Exemption of Tariff and Import VA T for the Imported Technologies and Equipment 
 Program 79:  Relief from Duties and Taxes on Impo rted Material and Other Manufacturing Inputs 
 Program 80:  Deed Tax Exemptions for Land Tr ansferred through Merger or Restructuring 
 
Program 81:  Utilities Provided by Governme nt at Less than Fair Market Value 
 Program 82:  Acquisition of Government Assets at Less than Fair Market Value  Program 83:  Reduction in Land Use Fees, La nd Rental Rates, and Land Purchase Prices 
 
Program 84: Raw Materials Provided by the Government at Less than Fair Market Value  Program 85:  Tax Preference Available to Companies that Operate at a Small Profit  
Program 86:  Allowance to Pay Loan Interest 
 Program 87:  Supporting Fund for Non-refundable Export Tax Loss on Mechanical & Electrical Product and High-tech Product  Program 88:  International Market Fund for Export Companies 
 
Program 89:  International Market Fund for Small and Medium-sized Export Companies 
 Program 90:  Business Development Overseas Support Fund  
Program 91:  Refund from Government for Participating in Trade Fair 
 Program 92:  Interim Measures of Fund Management  of Allowance for Zhongshan.  Enterprises to 
Attend Domestic and Overseas Fair  Program 93:  Reimbursement of Foreign Affairs Services Expenses G/SCM/N/242/CAN 
Page 18  
 
  APPENDIX 3 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of certain 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 Furt her 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 – Re duced 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 enterpri ses 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 domes tic 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/242/CAN 
 Page 19 
 
 
  APPENDIX 4 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of certain aluminum extrusio ns from the People's Republic of China   
 
Program 1:  Preferential Tax Policies for Enterpri ses with Foreign Investment Established in the 
Coastal Economic Open Areas and in the Econom ic and Technological Development Zones 
 
Program 2:  Research & Development (R&D) Assistance Grant  Program 3:  Superstar Enterprise Grant   
Program 4:  Matching Funds for Intern ational Market Development for SMEs 
 Program 5:  One-time Awards to Enterprises W hose 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 Forei gn Invested Enterprises - Reduced Tax Rate for 
Productive FIEs Scheduled to Operate for a Period not less than 10 Years  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 Impor t 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 G overnment at Less Than Fair Market Value 
 Program 16:  Preferential tax policies for enterprises  with foreign investment established in special 
economic zones (excluding Shanghai Pudong area) 
 Program 17:  Preferential tax policies for enterprises  with foreign investment established in Pudong 
area of Shanghai  Program 18:  Preferential tax policies in the Western Regions 
 
Program 19:  Local Income Tax Exemption a nd/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) ex emptions on imported materials and equipments 
 Program 22:  Income Tax Refund where Profits Re-Invested  Program 23: Preferential costs of services or goods provided by government bodies or state-owned 
enterprises G/SCM/N/242/CAN 
Page 20  
 
  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 a nd/or Countervailing Legal Expenses by the Local 
Governments  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 T echnology Cooperation Funding Scheme 
 Program 44:  Grants for Encouraging the Estab lishment 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 provi ded 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  G/SCM/N/242/CAN 
 Page 21 
 
 
  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 ar e engaged in production or business operations 
purchasing domestically produced equipment  Program 53:  Preferential tax policies for domes tic enterprises purchasing domestically produced 
equipment for technology upgrading purpose 
 Program 54:  Income Tax Refund for Re-investment of FIE Profits by Foreign Investors  Program 55:  VAT and Income Tax Exemption/Re duction for Enterprises adopting Debt-to-Equity 
Swaps 
 Program 56:  Relief from Duties and Taxes on Impo rted Materials and Other Manufacturing Inputs G/SCM/N/242/CAN 
Page 22  
 
  APPENDIX 5 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of certain thermoelectric cool ers and warmers from the People's Republic of 
China
 
 Program 1:  Preferential tax policies for enterprises  with foreign investment established in special 
economic zones (excluding Shanghai New Pudong area) 
 Program 2:  Preferential tax policies for foreign invested enterprises and foreign enterprises which 
have establishments or places in China and ar e 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 enterp rises with foreign investment in border cities 
 
Program 5:  Preferential tax policies for enterp rises with foreign investment established in the 
Coastal economic open areas and in the economic and technological development zones  Program 6:  Preferential tax policies for enterpri ses 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 s ubsidy and product innovation subsidy 
 
Program 19:  Reimbursement of anti-dumping a nd/or countervailing legal expenses by the local 
governments  Program 20:  Patent subsidy appropriation 
  G/SCM/N/242/CAN 
 Page 23 
 
 
  Program 21:  Equity infusions/debt-to equity swaps 
 Program 22:  Loans and interest subsidies provi ded under the northeast revitalization program 
 Program 23:  Preferential tax policies for foreign-invested enterprises 
 
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 enterpri ses with foreign investment recognized as high or 
new technology enterprises established in the St ate high or new technolog y industrial development 
zones, and for advanced technology enterprises i nvested in and operated by foreign businesses 
 
Program 27:  Preferential tax policies for enterprise s 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 domest ically invested enterprises (DIEs) purchasing 
domestically produced equipment for technology upgrading purposes  
Program 31:  Accelerated depreciation on fixed assets in Binhai New Area of Tianjin 
 Program 32:  Reduced tax rate for productive FIEs sc heduled to operate for a period of not less than 
10 years  Program 33:  Income tax refund for re-investment of FIE profits by foreign investors 
 
Program 34:  Repaying foreign currency loan by returned VAT  Program 35:  VAT and income tax exemption/reduc tion for enterprises adopting debt-to-equity swaps 
 
Program 36:  Exemption of tariff and impor t 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/242/CAN 
Page 24  
 
  APPENDIX 6 - 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 Domest ic Enterprises Purchasing Domestically Produced 
Equipment For Technology Upgrading Purpose  
Program 6:  Exemption Of Tariff And Impor t 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 Currency 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 Enterpri ses With Foreign Investment Established In The 
Coastal Economic Open Areas And In The Economic And Technological Development Zones  
Program 13:  Preferential Tax Policies For Enterpri ses 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 /R eduction 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 A nd Knowledge Intensive 
  G/SCM/N/242/CAN 
 Page 25 
 
 
  Program 21:  Preferential Tax Policies For FIEs A nd 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  Program 24:  Exemption/Reduction Of Special Land Tax And Land Use Fee In SEZs And Other 
Designated Areas 
 
Program 25:  Preferential Costs Of Services And Goods Provided By Government Bodies Or SIEs in SEZs and Other Designated Areas  Program 26:  Loans And Interest Subsidies Provi ded 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 Im ported Material And Other Manufacturing Inputs 
 Program 30:  Purchase Of Goods From State-Owned Enterprises  Program 31:  Government Export Subs idy And Product Innovation Subsidy 
 
  
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