G/SCM/N/274/CAN  
 
29 August 2014  
(14-4967)  Page: 1/22  
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 2014 from 
Canada . 
 
 
_______________ 
   
  G/SCM/N/274/CAN  
 
- 2 - Reporting Member: Canada1 
SEMI-ANNUAL REPORT OF COUN TERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JANUARY-30 JUNE 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 measu res; 
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  
     CF 7.4% of total 
imports  
Korea, Rep. of Certain concrete 
reinforcing bar 
HS 7213.10, 
7214.20; CV/138/KR(*) 13.06.14 
S: 01.01.13 – 
31.03.14      CF 9.5% of total 
imports  
Turkey Certain concrete 
reinforcing bar 
HS 7213.10, 
7214.20; CV/138/TR(*) 13.06.14 
S: 01.01.13 – 
31.03.14      CF 12.0% of 
total imports  
 
 
                                               
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/274/CAN  
 
- 3 - 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 aluminum 
extrusions HS 7604.10, 7604.21, 7604.29, 
7608.10, 7608.20, 
7610.10, 7610.90; CV/124/CN  05.06.13 
(SNR) 
S: 01.01.10 – 
31.03.13 
I: 01.01.10 – 
30.09.13  17.03.14     44,463,813 kg  N/A See Appendix 1 
Certain steel fasteners 
HS 7318.11, 
7318.12, 7318.14, 7318.15; CV/103/CN 21.10.13 
(ADR) 
 14.03.14  
0.000 RMB/kg -
0.187 RMB/kg 
"All others" 
rate: 
1.25 RMB/kg    N/A N/A See Appendix 2 
Certain stainless 
steel sinks 
HS 7324.10 CV/129/CN 02.12.13 
(ADR)  01.04.14  
4.53 RMB/kg -
6.58 RMB/kg 
"All others" 
rate: 
264.94 RMB/kg    N/A N/A See Appendix 3 
Certain copper pipe fittings 
HS 7412.10, 7412.20; CV/118/CN 15.01.14 
(ADR) 
 30.05.14  
"All others" 
rate: 
17.73 RMB/kg    N/A N/A See Appendix 4 
Certain thermoelectric 
coolers and 
warmers HS 8418.50, 8418.61, 8418.69, 8418.99; 
CV/121/CN 01.04.14 
(ADR) 
     N/A N/A See Appendix 5 
Certain steel fasteners HS 7318.11, 7318.12, 7318.14, 7318.15; 
CV/103/CN 23.04.14 
(SNR) 
       See Appendix 2 
  
  G/SCM/N/274/CAN  
 
- 4 -  
1 2 3 4  5 6 7 8  9 10 11 
China 
(Cont'd) Certain oil country 
tubular goods 
HS 7304.29, 7306.29, 7304.39, 7304.59; CV/125/CN 27.06.14 
(SNR) 
       See Appendix 6 
Certain stainless steel sinks 
HS 7324.10; CV/129/CN  Domestic Judicial 
Review 
(Note 3) 
    Appeal  filed: 
24.02.12 
Decision 
rendered: 
22.05.141    
Certain silicon metal 
HS 2804.69; 
CV/136/CN  Domestic Judicial 
Review 
(Note 3)     Appeal filed:  
20.11.13 
Appeal 
Discontinued: 
07.02.142    
Certain oil country tubular goods HS 7304.29, 7306.29, 7304.39, 
7304.59; 
CV/125/CN Domestic Judicial 
Review 
(Note 3) 
    Appeal filed:  
27.12.133    
European Union Refined suga
r 
HS 1701.91, 
1701.99, 1702.90; CV/87/EU 16.04.14 
(ADR)      N/A N/A Export Refunds 
Compensation 
System for 
Storage Costs 
UK Refining Aid 
 
 
 
 
                                               
1 Franke Kindred Canada Ltd. v. Jiangm en New Star Enterp rise Ltd. et al. , Federal Court file no. T-429-12. Application dismissed without costs. 
2 Rio Tinto Alcan Inc., et al v. Queb ec Silicon Ltd. Pa rtnership, et al , Federal Court of Appeal file no. A-383-13.  
3 Prudential Steel LTD. et al v. Bell Supply Company , Federal Court file no. T-2126-13.  
  G/SCM/N/274/CAN  
 
- 5 - 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/274/CAN 
 
- 6 - 
  ANNEXES 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 30 JUNE 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 
 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/274/CAN 
 
- 7 - 
 
  TERMINATION OF MEASURES DURING THE PERIOD 
1 JANUARY THROUGH 30 JUNE 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 JANUARY THROUGH 30 JUNE 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; 
06.01.10 101 (commenced) 106 
(completed) 101 
Certain copper pipe fittings CV/118/CN 12.02.07; 
17.02.12 1 (commenced) 1 
(completed) 1 
Certain seamless steel casing CV/122/CN 10.03.08; 
11.03.13 9 (commenced) 9 
(completed)  0 
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 7 (commenced) 0 
(completed) 8 
Certain aluminum extrusions CV/124/CN 17.03.09; 
17.03.14 46 (commenced) 32 
(completed) 41 
Certain oil country tubular goods  CV/125/CN 23.03.10 1 (commenced) 1 
(completed) 0 
Certain steel grating CV/126/CN 19.04.11 4 (commenced) 4 
(completed) 4 
Certain stainless steel sinks CV/129/CN 24.05.12 46 (commenced) 35 
(completed) 49 
Certain unitized wall modules CV/135/CN 12.11.13 32 (commenced) 30 
(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.  
 
Note that in the context of the Canadian system  for processing refund requests, the following 
descriptions apply for the table headings: G/SCM/N/274/CAN 
 
- 8 - 
   
- "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 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 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  
 
Note 6 In Canada, decisions taken by the investigating authority pursuant to refund requests (as 
reported in the table titled "Refund Requests") may be further appealed by the importer to an independent administrative tribunal on questions of fact and law. The appeals that were open or 
decided upon during the period covered by the report are identified above.  
  
 
 G/SCM/N/274/CAN 
 
- 9 - 
 
  APPENDIX 1 – NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN ALUMINUM EXTRUSIONS 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 goods provided by government bodies or state-owned enterprises  
Program 24: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  G/SCM/N/274/CAN 
 
- 10 - 
  Program 25: The State Key Technology Renovation Projects 
 Program 26: Reimbursement of Antidumping and/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 Te chnology 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 
 G/SCM/N/274/CAN 
 
- 11 - 
 
  Program 53: Preferential tax policies for domestic enterprises purchasing domestically produced 
equipment for technology upgrading purpose  Program 54: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 
Program 55: VAT and Income Tax Exemption/Reduct ion for Enterprises adopting Debt-to-Equity 
Swaps  Program 56: Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs 
 
 G/SCM/N/274/CAN 
 
- 12 - 
  APPENDIX 2 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION 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/274/CAN 
 
- 13 - 
 
  APPENDIX 3 - NAMES OF THE SUBSIDY PR OGRAMS 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 Established in the Coastal Economic Open Areas and in the Economic and Technological Development Zones 
 
Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  Program 4: Preferential Tax Policies in the Western Regions 
 
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other Designated Areas 
 
Program 8: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in SEZs and other Designated Areas  
Program 9: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas 
 Program 10: Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in SEZs and Other Designated Areas 
 
Program 11: VAT Exemptions for the Central Region  Program 12: 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 Subsidy 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 
 Program 23: Technical Renovation Loan Interest Discount Fund  
Program 24: Venture Investment Fund of Hi-Tech Industry 
 G/SCM/N/274/CAN 
 
- 14 - 
  Program 25: National Innovation Fund for Technology Based Firms 
 Program 26: Guangdong – Hong Kong Te chnology Cooperation Funding Scheme 
 Program 27: Grants for Encouraging the Esta blishment 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 48: Grant - Water Pollution Control Special Fund for Taihu Lake 
 Program 49: Grant – Provincial Foreign Economy and Trade Development Special Fund  
Program 50: Grant – Subsidy from Water Saving Office 
 Program 51: Grant – Insurance Expense Compensation  
Program 52: Grant – Industrial Science and Technology Breakthrough Special Fund 
 Program 53: Grant – Special Supporting Fund for Commercialization of Technological 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 
 G/SCM/N/274/CAN 
 
- 15 - 
 
  Program 56: Grant – Financial Subsidies from Wei Hai City Gao Cun Town Government  
 Program 57: Grant – Policy on Value-added Tax for Recyclable Resources  Program 58: Grant – Large Taxpayer Award 
 
Program 59: Grant – Resources Conservation and Environment Protection Grant  Program 60: Grant – Wendeng Government (Shandong) 
 
Program 61: Jiangdu City Industrial Economy Performance Award (Jiangsu)  Program 62: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu) 
 
Program 63: Changzhou Technology Plan (Jiangsu)  Program 64: Supportive Fund Provided by the Government of Xuyi County, Jiangsu  
 
Program 65: Enterprise Innovation Award of Qishuyan District (Jiangsu)  Program 66: Environment Protection Award (Jiangsu) 
 
Program 67: Enterprise Technology Centers  Program 68: Debt-to-Equity Swaps 
 
Program 69: Exemptions for SOEs from Distributing Dividends to the State  Program 70: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years 
 Program 71: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 72: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  Program 73: Preferential Tax Policies for the Research and Development of FIEs 
 
Program 74: 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 75: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced Equipment for Technology Upgrading Purpose  
Program 76: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 Program 77: VAT and Income Tax Exemption/Reduct ion for Enterprises Adopting Debt-to-Equity 
Swaps 
 
Program 78: Corporate Income Tax Reduction for New High-Technology Enterprises  Program 79: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment 
 
Program 80: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  Program 81: Reduction in Land Use Fees, Land  Rental Rates, and Land Purchase Prices 
 
Program 82: Deed Tax Exemptions for Land Tr ansferred through Merger or Restructuring 
 Program 83: Raw Materials Provided by the Government at Less than Fair Market Value 
 G/SCM/N/274/CAN 
 
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  Program 84: Utilities Provided by Govern ment at Less than Fair Market Value 
 Program 85: Acquisition of Government Assets at Less than Fair Market Value  Program 88: Tax Preference Available to Companies that Operate at a Small Profit 
 
Program 89: Allowance to Pay Loan Interest  Program 90: Supporting Fund for Non-refundable Export Tax Loss on Mechanical & Electrical 
Product and High-tech Product 
 Program 91: International Market Fund for Export Companies  
Program 93: International Market Fund for Small and Medium-sized Export Companies 
 Program 94: Business Development Overseas Support Fund  
Program 95: Refund from Government for Participating in Trade Fair 
 Program 97: Interim Measures of Fund Manageme nt of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair 
 
Program 98: Reimbursement of Foreign Affairs Services Expenses G/SCM/N/274/CAN 
 
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  APPENDIX 4 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN 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 in frastructure 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/274/CAN 
 
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  APPENDIX 5 - NAMES OF THE SUBSIDY PR OGRAMS 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 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;  
Program 24: Preferential tax policies for foreign-invested export enterprises; G/SCM/N/274/CAN 
 
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  Program 25: Preferential tax policies for enterpri ses with foreign investment which are technology-
intensive and knowledge-intensive;  Program 26: Preferential tax polides 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/274/CAN 
 
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  APPENDIX 6 - 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/274/CAN 
 
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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  
 G/SCM/N/274/CAN 
 
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  Program 54: Repaying Foreign Currency Loan by Returned VAT 
 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 
  
__________