G/SCM/N/259/CAN  
 
11 September 2013  
(13-4758)  Page: 1/24  
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 January-30 June 2013 from 
Canada . 
 
 
_______________ 
   
  G/SCM/N/259/CAN  
 
- 2 - Reporting Member: CANADA1 
SEMI-ANNUAL REPORT OF COUN TERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JANUARY-30 JUNE 2013 
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 galvanized 
steel wire 
HS 7217.20, 7217.90, 7229.90; CV/133/CN 21.01.13 
S: 01.01.11 – 
31.12.12 22.04.13
 
0.0% - 15.0% 
 
"All others" rate: 
15.0% of the 
export price of 
the goods     CF 25.9% of 
total imports See Appendix 1 
Certain unitized wall 
modules HS 7610.10, 7610.90, ex-4016.93 
6802.23,ex- 6806.10, 
7005.29, 7008.00, 7016.90, 7308.30, ex-7318.15, ex-7604.29; 
CV/135/CN 04.03.13 
S: 01.01.11 – 
31.12.12 
 
    17.05.13  
Extension of 
investigation CF 65% of total 
imports N/A 
 
 
 
                                               
1 Website address where published report s on investigations are available: . 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 ha ve the meanings assigned to them in the instructions. 
3 For reference purposes only.   
  G/SCM/N/259/CAN  
 
- 3 - 1 2  3 4  5 6 7 8  9 10 11 
China 
(Cont'd) Certain silicon metal  
HS 2804.69; 
CV/136/CN 
 22.04.13 
S: 01.01.12 – 
31.12.12      CF 71% of total 
imports  
Certain copper tube  
HS 7411.10; CV/137/CN 
 22.05.13 
S: 01.01.12 – 
30.04.13      CF 15.4% of total 
imports4  
 
 
 
  
                                               
4 The percentage ratio of subsidized imports to total imports was reported for the period of 1 January 2012 to 28 February 2013,  which differs from the period of 
investigation.  
  G/SCM/N/259/CAN  
 
- 4 - Reviews / Other subsequent proceedings 
Country 
or 
customs 
territory Product  Initiation Provisional 
measures and 
preliminary 
determinations Final measures  No final 
measures / 
termination Other  Trade data  
(from published report(s) Countervailed 
programme(s)  
Definitive 
duty Price 
undertaking 
 Description;  
HS 6-digit 
category covering 
investigated 
product;  ID 
number; 
(*) if investigation 
of >1 country  Date, Type of Review 
or Procedure (code), 
Period Covered Effective date; 
range of 
individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, 
reason] Effective date, 
range of 
individual 
amounts of 
subsidy; 
"other" rates; 
[range of 
applied rates if 
different, 
reason]  Effective date; 
range of 
individual 
amounts of 
subsidy 
or minimum 
prices; or 
other outcome 
(code) Date 
Reason Date,  
explanation  Import 
volume or 
value (units 
/currency); 
product 
coverage, 
period, if 
different 
from 
cols. 2 / 3 Import 
volume as % 
of apparent 
domestic 
consumption 
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 seamless 
steel casing HS 7304.29; 
CV/122/CN 27.06.12 
(SNR) 
S : 01.01.09 –
31.03.12 
I: Data from 
01.01.2009 – 
30.09.2012 were used 
to project market 
conditions in the 18 to 
24 months from the 
date that the finding 
would expire 
(9 March 2013)  11.03.13     CF N/A See Appendix 2 
Certain copper pipe fittings HS 7412.10, 
7412.20; 
CV/118/CN 26.09.12 
(ADR) 
 08.02.13  
 
"All others" 
rate: 
17.73 RMB/kg    N/A N/A See Appendix 3 
Certain carbon steel welded pipe HS 7306.30; 
CV/123/CN 05.12.12 
(SNR) 
S : 01.01.10 – 
31.12.12      768 metric 
tonnes N/A See Appendix 4 
Certain 
thermoelectric 
coolers and warmers HS, ex-8418.50, 
8418.61, ex-
8418.69, ex-8418.99; CV/121/CN 27.03.13 
(SNR) 
       See Appendix 5 
Certain aluminum 
extrusions 
HS 7604.10, 7604.21, 7604.29, 7608.10, 7608.20, 
7610.10, 7610.90; 
CV/124/CN  05.06.13 
(SNR) 
       See Appendix 6 
  
  G/SCM/N/259/CAN  
 
- 5 - 1 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:  
24.02.125   
 
Certain 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 
Appeal 
discontinued: 
04.03.136   
 
    Appeal filed:  
20.07.12 
Appeal 
dismissed: 
10.01.137   
 
Certain unitized 
wall modules  
HS 7610.10, 
7610.90, 6802.23, 7005.29;  
CV/134/CN Domestic 
Judicial Review 
(Note 3) 
    Appeal filed:  
15.10.12 
Appeal 
discontinued: 
25.02.138   
 
 
 
 
   
                                               
5 Franke Kindred Canada Ltd. v. Jiangm en New Star Enterp rise Ltd. et al ., Federal Court File No. T-429-12. 
6 Guangdong Midas Aluminium Products Co Ltd. et al. v. CBSA et al ., Federal Court file no. T-576-12 
7 President of the CBSA v. Levolo r Home Fashions Canada et al. , Federal Court of Appeal file no. A-336-12. 
8 Allan Window Technologies et al. v. Ja ngho Curtain Wall Canada Co Ltd et al ., Federal Court of Appeal file no. A-441-12.  
  G/SCM/N/259/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/259/CAN 
 
- 7 - 
 
  ANNEXES 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 30 JUNE 2013 (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 
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 
N/A 
Certain carbon steel 
welded pipe, 
CV/123/CN Duties 20.08.08  
C.Gaz.2008.I.142.35  
Certain thermoelectric 
coolers and warmers,  
CV/121/CN Duties 11.12.08  
C.Gaz.2008.I.142.51  
Certain aluminum 
extrusions, CV/124/CN Duties 17.03.09  
C.Gaz.2009.I.143.13  
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  
European 
Union Refined sugar, 
CV/87/EU Duties 06.11.95 
 03.11.00 
C.Gaz.2000.I.134.47; 
02.11.05 
C.Gaz.2005.I.139.46; 
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 was originally rescind ed but this decision was revers ed on appeal and duties were 
reinstated in accordance with the Tribunal’s decision of 28 September 2012 G/SCM/N/259/CAN 
 
- 8 - 
 
   
TERMINATION OF MEASURES DURING THE PERIOD 
1 JANUARY THROUGH 30 JUNE 2013 
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 JANUARY THROUGH 30 JUNE 2013 (Note 5) 
Country/ 
Customs 
Territory Product, Investigation 
ID number Original effective 
date; date of most 
recent extension Number of 
refund 
requests 
received Number of refund 
reviews 
commenced, 
completed 
China Steel fasteners 
CV/103 07.01.05; 
06.01.10 77 (commenced) 127 
(completed) 66 
Certain copper pipe fittings CV/108 19.02.07; 
17.02.12 8 (commenced) 59 
(completed) 16 
Certain thermoelectric coolers and warmers CV/121 11.12.08 2 (commenced) 1 
(completed) 6 
Certain seamless steel casing CV/122 10.03.08 0 (commenced) 2 
(completed) 12 
Certain carbon steel welded pipe CV/123 20.08.08 0 (commenced) 0 
(completed) 0 
Certain aluminum extrusions CV/124 17.03.09 100 (commenced) 65 
(completed) 150 
Certain steel grating CV/126 19.04.11 0 (commenced) 0 
(completed) 0 
Certain stainless steel sinks CV/129 24.05.12 43 (commenced) 82 
(completed) 20 
 
Note 5 In Canada, domestic legislation allows importers to request refunds of anti-dumping and 
countervailing duties through a process called re-determinations. Requests for re-determinations of countervailing duties can be made on two grounds: 
 - The amount of subsidy on the goods; 
- Whether the imported goods are goods of the same description as goods to which the 
order or finding applies (note: when an order or finding imposes both anti-dumping and 
countervailing duties, a refund request made on this ground will appear on both reports).  
In Canada, requests for re-determinations follow a two-level appeal system under which the re-
determination at the first level can further be appealed at the second level. 
 Consequently, the table records the number of requests made under both levels of re-
determination, for any of the two grounds listed pr eviously with respect to imported goods subject 
to countervailing measures.   Note that in the context of the Canadian system  for processing refund requests, the following 
descriptions apply for the table headings: 
 - "Number of refund requests received": the num ber of requests received during the period 
covered by the report. 
 G/SCM/N/259/CAN 
 
- 9 - 
 
  - "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 the period covered by the report. Under the 
Canadian system once a request is received, a decision under both levels of appeal must be rendered within one year.  
 
- "Number of refund reviews completed": th e number of requests that were completed 
during the period covered by the report.  
 
Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus 
be possible for one request to represent a series of entries rather than an individual entry.  
APPEALS ON REFUND REQUES TS DURING THE PERIOD  
1 JANUARY THROUGH 30 JUNE 2013 (Note 6) 
Country/Customs 
Territory Product, 
Investigation ID number Date of filing of 
appeal Date of appeal 
decision 
China Certain aluminum extrusions 
CV/124/CN 14.08.12 13.02.131 
Certain aluminum extrusions 
CV/124/CN 22.08.12 27.05.132 
Certain thermoelectric coolers 
and warmers CV/121/CN 10.09.12  
Certain aluminum extrusions 
CV/124/CN 24.10.12  
Certain aluminum extrusions 
CV/124/CN 26.10.12; 
06.12.12; 09.01.13
3  
Certain aluminum extrusions 
CV/124/CN 07.11.12 16.05.134 
Certain carbon steel welded pipe 
CV/123/CN 27.11.12  
Certain aluminum extrusions 
CV/124/CN 03.06.13  
 
 
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 appellant discon tinued the appeal. 
2 The appeal was allowed. 
3 Appeals filed by three importers were joined by the Tribunal on 15 February 2013. 
4 The appellant discon tinued the appeal. G/SCM/N/259/CAN 
 
- 10 - 
 
  APPENDIX 1 - Names of the subsidy prog rams countervailed at the preliminary 
determination of subsidization of certain galvanized steel wire 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 
Program 9: Income Tax Refunds where Profits are Re-invested in SEZs and other Designated Areas 
Program 10: Preferential Costs of Services and/or Goods Provided by Government or State owned 
Enterprises (SOEs) in SEZs and Other Designated Areas 
Program 11: VAT Exemptions for the Central Region Program 12: Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development 
Area 
Program 14: Export Seller’s Credit for High- and New-Technology Products by China EMIX Bank 
Program 16: Government Export Subsidy and Product Innovation Subsidy Program 17: Export Assistance Grant 
Program 18: Research & Development (R&D) Assistance Grant 
Program 19: Innovative Experimental Enterprise Grant  
Program 20: Superstar Enterprise Grant 
Program 21: Awards to Enterprises Whose Products  Qualify for "Well-Known Trademarks of China" 
or "Famous Brands of China" 
Program 22: Export Brand Development Fund 
Program 23: Provincial Scientific Development Plan Fund 
Program 24: Technical Renovation Loan Interest Discount Fund 
Program 25: Venture Investment Fund of Hi-Tech Industry 
Program 26: National Innovation Fund for Technology Based Firms Program 27: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme G/SCM/N/259/CAN 
 
- 11 - 
 
  Program 28: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
Program 29: Innovative Small and Medium-Sized Enterprise Grants 
Program 30: Product Quality Grant 
Program 31: 2009 Energy-saving Fund 
Program 32: Energy-Saving Technique Special Fund Program 33: Grants to Privately-Owned Export Enterprises 
Program 34: Grants for Export Activities 
Program 35: Grants for International Certification 
Program 36: Emission Reduction and Energy-saving Award 
Program 37: Grant for Market Promotion and Trade Development Program 38: Refund of Land Transfer Fee 
Program 39: Grant - Assistance for Exhibition Booth Fees 
Program 40: Grant - Patent Application Assistance 
Program 41: Grant - State Service Industry Development Fund 
Program 42: Grant - 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 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 
Program 50: Grant - Insurance Expense Compensation Program 51: Grant - Industrial Science and Technology Breakthrough Special Fund 
Program 52: Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings 
Program 53: Grant - Policy on Value-added Tax for Recyclable Resources Program 54: Grant - Large Taxpayer Award 
Program 55: Grant - Resources Conservation and Environment Protection Grant 
Program 57: Enterprise Technology Centers 
Program 58: Allowance to Pay Loan Interest 
Program 59: Supporting fund for non-refundable export tax loss G/SCM/N/259/CAN 
 
- 12 - 
 
  Program 60: International market fund for export companies 
Program 61: International market fund for small and medium sized export companies 
Program 62: Business Development Overseas Support Fund 
Program 63: Refund from Government for Participating in Trade Fair 
Program 64: Grant - Special Fund for Fostering Stable Growth of Foreign Trade 
Program 65: The State Key Technology Renovation Projects 
Program 66: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments 
Program 67: Financial Special Fund for Supporting High and New Technology Industry 
Development Project 
Program 68: Subsidy for Promoting Energy-saving Buildings 
Program 71: Subsidy for the Technology Development 
Program 72: Awards for the Contributions to Local Economy and Industry Development 
Program 74: Grants, Loans, and Other Incentives for Development of Famous Brands, China Top 
World Brands or other well-known Brands 
Program 76: Guangdong Supporting Fund 
Program 77: Zhabei District "Save En ergy Reduce Emission Team" Award 
Program 78: State Special Fund for Promoting Key Industries and Innovation Technologies 
Program 79: Fund for SME (small and medium size enterprises) Bank-Enterprise Cooperation 
Projects by Guangdong Governments 
Program 80: Special Fund for Significant Science and Technology by Guangdong Governments 
Program 81: Loan From Local Finance Bureau 
Program 82: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments Program 83: Provincial Loan Discount Special Fund for SMEs by Guangdong Governments 
Program 84: "Large and Excellent" Enterprises Grant 
Program 85: Advanced Science/ Technology Enterprise Grant 
Program 86: Award for Excellent Enterprise 
Program 87: Export Award 
Program 89: Foreign Trade Promotion Award 
Program 90: Financial Assistance for an Overseas Market Survey Program 91: International Market Development (Tianjin Treasure Bureau & Beijing Municipal 
Commission of Commerce) 
Program 93: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary 
Industries" by Guangdong Governments G/SCM/N/259/CAN 
 
- 13 - 
 
  Program 94: Fund for Supporting Strategic Emerging Industries by Guangdong Governments 
Program 95: Medium Size and Small Size Enterprises Development Special Fund 
Program 96: Medium Size and Small Size Trading Enterprises Development Special Fund 
Program 97: Special Fund for Export Credit Insurance by Guangdong Governments 
Program 101: Supporting Fund for Becoming Publicly Listed Company 
Program 103: Supporting Fund for the "Working Capital" Loan Interest 
Program 113: Award by Shanghai Songjiang Economic Committee Program 115: Supporting Fund for the Development from Guangzhou Local Governments 
Program 116: Fund for Optimizing Import and Export Structure of Mechanical Electronics and High 
and New Technology Products 
Program 117: Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua 
River 
Program 118: Repaying Foreign Cu rrency Loan by Returned VAT  
Program 119: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years 
Program 120: Tax Preference Available to Companies that Operate at a Small Profit. 
Program 121: Preferential Tax Policies for Foreign Invested Export Enterprises 
Program 122: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive 
Program 123: Preferential Tax Policies for the Research and Development of FIEs 
Program 124: 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 125: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose 
Program 126: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
Program 127: VAT and Income Tax Exemption/Reduct ion for Enterprises Adopting Debt-to- Equity 
Swaps 
Program 128: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
Program 129: Income Tax Credits on Purchases of Domestically Produced Equipment 
Program 130: Preferential Tax Programs for Encouraged Industries or Projects 
Program 131: Exemption from City Maintenance and Construction Taxes and Education Fee 
Surcharges for FIEs 
Program 132: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology 
Enterprises) 
Program 133: Tax Offset for R&D Expenses in Guangdong Province G/SCM/N/259/CAN 
 
- 14 - 
 
  Program 134: Accelerated Depreciation on Fixed Assets 
Program 136: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment 
Program 137: Relief from Duties and Taxes on Im ported Material and Other Manufacturing Inputs 
Program 138: Reduction in Land Use Fees, La nd Rental Rates and Land Purchase Prices 
Program 139: Deed Tax Exemptions for Land Transferred through Merger or Restructuring 
Program 140: Raw Materials Provided by the Go vernment at Less than Fair Market Value 
Program 141: Utilities Provided by the Government at Less than Fair Market Value Program 142: Acquisition of Government Assets at Less than Fair Market Value 
Program 143: Debt to Equity Swaps 
Program 144: Exemptions for SOEs from  Distributing Dividends to the State 
Program 145: Government of Sh ijiazhuang City Export Award  G/SCM/N/259/CAN 
 
- 15 - 
 
  APPENDIX 2 - Names of the subsidy programs  countervailed at the final determination 
of subsidization of certain seamless casing  from the People's Republic of China  
 Program 1: Corporate Income Tax Exemption And/Or Reduction In Special Economic Zones (SEZs) 
And Other Designated Areas 
 Program 2: Local Income Tax Exemption And/Or Reduction In SEZs And Other Designated Areas 
 
Program 3: The State Key Technology Renovation Projects  Program 4: Preferential Tax Policies for Research and Development 
 
Program 5: Preferential Tax Policies For Domestic Enterprises Purchasing Domestically Produced Equipment For Technology Upgrading Purpose 
 
Program 6: Exemption Of Tariff And Import VAT For Imported Technologies And Equipment  
Program 7: Accelerated Depreciation On Fixed Assets In Binhai New Area Of Tianjin 
 Program 8: Supportive Fund (Grant) Provided By The Government Of Xuyi County, Jiangsu Province 
 
Program 9: Repaying Foreign Cu rrency Loan by Returned VAT 
 
Program 10: Debt-to-Equity Swap 
 Program 11: Preferential Tax Policies For Enterpri ses With Foreign Investment Established In SEZs 
(Excluding Shanghai Pudong Area) 
 Program 12: Preferential Tax Policies For Enterprises With Foreign Investment Established In The Coastal Economic Open Areas And In The Economic And Technological Development Zones 
 
Program 13: Preferential Tax Policies For Enterprises With Foreign Investment Established In The Pudong Area Of Shanghai 
 
Program 14: Preferential Tax Policies In The Western Regions  
Program 15: Tariff And Value-Added Tax (VAT) Exemptions On Imported Materials And Equipment 
In SEZ And Other Designated Areas  Program 16: Income Tax Refund Where Profits Re-Invested In SEZ And Other Designated Areas 
 
Program 17: VAT And Income Tax Exemption /Reduc tion For Enterprises Adopting Debt-To-Equity 
Swaps 
 
Program 18: Reduced Tax Rate For Productive Fore ign-Invested Enterprises (FIEs) Scheduled To 
Operate For A Period Not Less Than 10 years 
 
Program 19: Preferential Tax Policies for Foreign Invested Export Enterprises  Program 20: Preferential Tax Policies For Enterprises With Foreign Investment Which Are 
Technology Intensive And Knowledge Intensive 
 Program 21: Preferential Tax Policies For FIEs And Foreign Enterprises Which Have Establishments 
Or Places In China And Are Engaged In Production  Or Business Operations Purchasing Domestically 
Produced Equipment  
Program 22: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors 
 Program 23: Reduction in Land Use Fees  G/SCM/N/259/CAN 
 
- 16 - 
 
  Program 24: Exemption/Reduction Of Special La nd Tax And Land Use Fee In SEZs And Other 
Designated Areas  Program 25: Preferential Costs Of Services And G oods Provided By Government Bodies Or SIEs in 
SEZs and Other Designated Areas 
 Program 26: Loans And Interest Subsidies Provided Under The Northeast Revitalization Program 
 
Program 27: Reimbursement Of Anti-Dumping And/ Or Countervailing Legal Expenses By The Local 
Governments  
Program 28: Preferential Loans 
 Program 29: Relief From Duties And Taxes On Imported Material And Other Manufacturing Inputs 
 
Program 30: Purchase Of Goods From State-Owned Enterprises  
Program 31: Government Export Subsidy And Product Innovation Subsidy 
 G/SCM/N/259/CAN 
 
- 17 - 
 
  APPENDIX 3 - Names of the subsidy programs  countervailed at the final determination 
of subsidization of certain copper pipe fitti ngs from the People's Republic of China   
 
Program 1: Preferential tax policies for enterprises with foreign investment established in special 
economic zones (excluding Shanghai Pudong area) 
 
Program 2: Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technological development zones 
 
Program 3: Tariff Exemptions on Imported Materials 
 
Program 4: Reduction of Corporate Income Tax 
 
Program 5: Value-added Tax (VAT) Exemptions 
 
Program 6: Special land tax and land use exemptions 
 
Program 7: Preferential costs of services and infrastructure provided by government bodies or 
state-owned enterprises 
 
Program 8: Income Tax Refund Of Amounts Furthe r Invested In the SEZs in Guangdong Province 
 
Program 9: Exemption of Income Tax for Employing Unemployed People  
 
Program 10: Grants Provided for Export Performance 
 
Program 11: Funds for International Market Exploration by SMEs 
 
Program 12: Preferential Tax Policies for FIEs – Reduced Tax Rate for Productive FIEs Scheduled to 
Operate for a period not less than 10 Years 
 
Program 13: Reinvestment of Profits by Foreign Investor 
 
Program 14: Preferential Tax Policies for Foreign Invested Export Enterprises 
 
Program 15: Preferential tax policies for enterprises with foreign investment which are technology 
intensive and knowledge intensive 
 
Program 16: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 17: Preferential tax policies for FIEs and foreign enterprises which have establishments or 
places in China and are engaged in production or business operations purchasing domestically 
produced equipments 
 
Program 18: Preferential tax policies for domestic enterprises purchasing domestically produced 
equipments for technology upgrading purpose 
 
Program 19: Exemption of tariff and import VAT for the imported technologies and equipments 
 
Program 20: Reduction in Land Use Fees 
 
Program 21: Purchase of goods from state-owned enterprises 
  G/SCM/N/259/CAN 
 
- 18 - 
 
  APPENDIX 4 - Names of the subsidy programs  countervailed at the final determination 
of subsidization of certain carbon steel welded  pipe from the People 's Republic of China  
 Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Coastal Economic Open Areas and in the Economie and Technological Development Zones 
 Program 2: Preferential Tax Policies for Foreign Invested Enterprises 
 
Program 3: Local Income Tax Exemption and/or Reduction  Program 4: Grant for Key Enterprises in Equipment Manufacturing Industry of Zhongshan 
 
Program 5: Export Assistance Grant  
Program 6: Research & Development (R&D) Assistance Grant of Wuxing District 
 Program 7: Innovative Experimental Enterprise Grant 
 
Program 8: Superstar Enterprise Grant  Program 9: Hot-Rolled Steel Provided by Government at Less than Fair Market Value 
 
Program 10: Preferential Tax Policies for Enterprises with Foreign Investment Established in Special Economic Zones (excluding Shanghai Pudong Area) 
 
Program 11: Preferential Tax Policies for Enterprises with Foreign Investment Established in the Pudong Area of Shanghai 
 
Program 12: Preferential Tax Policies in the Western Regions  Program 13: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas 
 Program 14: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas 
 Program 15: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment 
 
Program 16: Income Tax Refund where Profits Re-invested  Program 17: Goods and Services Provided by Go vernment at Less Than Fair Market Value to 
Enterprises Located in SEZs and Other Designated Areas 
 Program 18: The State Key Technology Renovation Projects 
 
Program 19: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments 
 
Program 20: Debt-to-Equity Swaps  Program 21: Preferential Loans Provided Un der the Northeast Revitalization Program 
 
Program 22: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 23: Preferential Tax Policies for Enterprises with Foreign Investment which are 
Technology Intensive and Knowledge Intensive  
Program 24: Preferential Tax Policies for Research and Development by FIEs 
 Program 25: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipments G/SCM/N/259/CAN 
 
- 19 - 
 
   
Program 26: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced Equipments for Technology Upgrading Purpose  
Program 27: Income Tax Refund for Re-investment of FIE Profits 
 Program 28: VAT and Income Tax Exemption/Reduct ion for Enterprises Adopting Debt-to-Equity 
Swaps 
 Program 29: Exemption of Tariff and Import VAT for Imported Technologies and Equipment  
Program 30: Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs 
 Program 31: Reduction in Land Use Fees 
 G/SCM/N/259/CAN 
 
- 20 - 
 
  APPENDIX 5 - Names of the subsidy programs  countervailed at the final determination 
of subsidization 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 enterprises 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) exemptions 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;  Program 24: Preferential tax policies for foreign-invested export enterprises; 
 G/SCM/N/259/CAN 
 
- 21 - 
 
  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 enterprises 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-investment of FIE profits by foreign investors; 
 Program 34: Repaying foreign currency 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/259/CAN 
 
- 22 - 
 
  APPENDIX 6 - Names of the subsidy programs  countervailed at the final determination 
of subsidization of certain aluminum extrus ions from the People's Republic of China 
 Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Coastal Economic Open Areas and in the Economic and Technological Development Zones 
 Program 2: Research & Development (R&D) Assistance Grant 
 
Program 3: Superstar Enterprise Grant   Program 4: Matching Funds for International Market Development for SMEs 
 
Program 5: One-time Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China" 
 
Program 6: Export Brand Development Fund  
Program 7: Preferential Tax Policies for Foreign Invested Enterprises - Reduced Tax Rate for 
Productive   Program 8: Preferential Tax Policies for Foreign Invested Export Enterprises 
 
Program 9: Local Income Tax Exemption and/or Reduction  
Program 10: Exemption of Tariff and Import VAT for Imported Technologies and Equipment 
 Program 11: Patent Award of Guangdong Province  
 
Program 12: Training Program for Rural Surplus Labor Force Transfer Employment  Program 13: Reduction in Land Use Fees 
 
Program 14: Provincial Scientific Development Plan Fund   
Program 15: Primary Aluminum Provided By Go vernment at Less Than Fair Market Value 
 Program 16: Preferential tax policies for enterprises with foreign investment established in Pudong 
area of Shanghai 
 Program 17: Preferential tax policies for enterprises with foreign investment established in special economic zones (excluding Shanghai Pudong area) 
 
Program 18: Preferential tax policies in the Western Regions  
Program 19: Local Income Tax Exemption and/or Reduction for SEZs and Designated Areas 
 Program 20: Exemption/reduction of special land tax and land use fee 
 
Program 21: Tariff and Value-added Tax (VAT) exemptions on imported materials and equipments  Program 22: Income Tax Refund where Profits Re-Invested 
 
Program 23: Preferential costs of services or good s provided by government bodies or state-owned 
enterprises 
 
Program 24: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 
Program 25: The State Key Technology Renovation Projects  Program 26: Reimbursement of Antidumping and/or  Countervailing Legal Expenses by the Local 
Governments G/SCM/N/259/CAN 
 
- 23 - 
 
  Program 27: Grant for Key Enterprises in Equipment Manufacturing Industry 
 Program 28: Export Assistance Grant  
Program 29: Innovative Experimental Enterprise Grant 
 Program 30: Inward Remittance of Export Earnings 
 
Program 31: Interest Subsidies for Loans Secured by Tax Refund Accounts  Program 32: Special Support Fund for Non-State-Owned Enterprises (NSOEs) 
 
Program 33: State Fund for R&D Technology Projects  
Program 34: Innovation Fund for Medium and Small Business 
 Program 35: Technical Renovation Loan Interest Discount Fund 
 
Program 36: Special Project Support Fund  Program 37: Special Funds for Foreign Economic and Technical Cooperation 
 
Program 38: Special Fund for Brand Development  
Program 39: Key Export Enterprise Assistance Fund 
 Program 40: Support Fund for Key Commercial and Industrial Enterprises 
 
Program 41: Venture Investment Fund of Hi-Tech Industry  Program 42: National Innovation Fund for Technology Based Firms 
 
Program 43: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 44: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 45: State Fund with Interest Discount 
 Program 46: Debt-to Equity Swaps  
Program 47: Loans and Interest Subsidies provided under the Northeast Revitalization Program 
 Program 48: Loan Guarantee Fund for Small and Medium Enterprises 
 
Program 49: Interest-Free Loans to High and New Technology Projects  
Program 50: Preferential tax policies for enterpri ses with foreign investment which are technology-
intensive and knowledge-intensive  Program 51: Preferential tax policies for the research and development of foreign-invested 
enterprises 
 Program 52: Preferential tax policies for foreign invested enterprises and foreign enterprises which 
have establishments or place in China and are engaged in production or business operations 
purchasing domestically produced equipment  
Program 53: Preferential tax policies for domestic enterprises purchasing domestically produced 
equipment for technology upgrading purpose  Program 54: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors 
 G/SCM/N/259/CAN 
 
- 24 - 
 
  Program 55: VAT and Income Tax Exemption/Reduct ion for Enterprises adopting Debt-to-Equity 
Swaps  Program 56: Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs 
 
 
__________