G/SCM/N/371/CHN  
26 February  2021 
(21-1691) Page: 1/22 
Committee on Subsidies and  
Countervailing Measures  Original:  English  
 
  
SEMI -ANNUAL REPORT UNDER ARTICLE 25.11  
OF THE AGREEMENT  
CHINA 
Reproduced herewith is the semi -annual report for the period 1 July-31 December  2020 from China . 
 
_______________  
 
   
  G/SCM/N/371/CHN  
- 2 - 
 
Reporting Member : CHINA1 
SEMI -ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
FOR THE PER IOD 1  JULY-31 DECEMBER  2020 
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 
amount s of 
subsidy  
or minimum 
prices  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 
Australia  Wines in containers 
holding 2 litres or less  
22042100  
ID: 20 -0002 31.08.2020 
S: 01.2019-
12.2019 
I: 01.2015-
12.2019 11.12.2020  
6.3% -6.4%  
All others:  
6.4%  - - - - 120,812,000 
litres 
(01.2019-
12.2019)  13.36% of 
apparent 
domestic 
consumption  1.The Export and Regional Wine 
Support Package  
2.Wine Tourism and Cellar Door Grant  
3.Export Market Development Grants  
4.Sustainable Rural Water Use and 
Infrastructure Program  
5.Export Accelerator Grant s 
6.Regional Food Initiatives Program  
 
1 Website address where published reports on investigations are available: http://gpj.mofcom.gov.cn . 
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/371/CHN  
- 3 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  n-Propanol (NPA) 
29051210  
ID: 19 -0001  29.07.2019  
S: 01.2018 -
12.2018  
I: 01.2015 -
12.2018  09.09.2020  
34.2% -37.7%  
All others:  
37% 18.11.2020  
34.2% -37.7%  
All others: 
37% - - - 51,112 tons  
(01.2018 -
12.2018)  67.43%  
of total 
imports  1. Upstream Subsidy of United 
States Government  
(1)FEDERAL GOVERNMENT, Expensing 
of Intangible Drilling Costs, Percentage 
Depletion for Oil and Natural Gas Wells, 
Two Year Amortization Period for 
Geolog ical & Geophysical Expenditures, 
Percentage Depletion for Hard Mineral 
Fossil Fuels, Expensing of Exploration 
and Development Costs for Hard 
Mineral Fuels, Enhanced Oil Recovery 
Credit, Corporate Income Tax 
Exemption for Fossil Fuel Publicly 
Traded Partner ships, Natural gas 
distribution pipelines treated as 15 -year 
property;  
(2)ALASKA, LNG Storage Facility Credit, 
Gross Value Reduction, Oil and Gas 
Industry Service Expenditures Credit, 
In-State Refinery Tax Credit, Qualified 
Capital Expenditure Credit, 
Development Credit for Small Producers 
and New Areas, Alternative Credit for 
Exploration;  
(3)CALIFORNIA, Percentage Depletion 
of Mineral and Other Resources; 
(4)COLORADO, Severance -Tax 
Exemption for Stripper Wells/ 
Severance -Tax Reductions for 
Low-Volume Wells, Severance -Tax Oil 
and Gas Ad valorem Credit, 
Severance -Tax Exemption for 
Low-Volume Oil -Shale Production, 
Reduced Value for Certain Mineral 
Properties;    
  G/SCM/N/371/CHN  
- 4 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           (5) LOUISIANA, Sales -Tax Exclusion for 
Installation of Board Roads in Oil -Fields, 
Sales Tax Exclusion on Drilling 
Rigs/Sales Tax Exemption for Repairs 
and Materials Used on Drilling Rigs, 
Excess of Percentage over Cost 
Depletion, Natural Gas Severance Tax 
Suspension for Horizontal  Wells, Natural 
Gas Severance Tax Suspension for 
Inactive Wells, Natural Gas Severance 
Tax Suspension for Deep Wells, 
Reduced Severance Tax on Incapable 
Oil Well Gas, Reduced Severance Tax 
on Incapable Gas Well Gas, Oil 
Deduction Severance Tax on 
Transport ation Fees, Severance Tax 
Suspension on Oil from Horizontal 
Wells, Severance Tax Suspension on Oil 
from Inactive Wells, Severance Tax 
Suspension on Oil from Deep Wells, 
Severance Tax Suspension on Oil from 
Tertiary Recovery, Reduced Severance 
Tax Rate on I ncapable Oil Wells, 
Reduced Severance Tax Rate on Oil 
from Stripper Wells, Severance Tax 
Exclusion on Flared or Vented Natural 
Gas, Severance Tax Exclusion for 
Natural Gas Used in Field Operations; 
(6)NORTH DAKOTA, Gas Gross 
Production Tax Exemptions + Oil  
Extraction Tax Exemptions / Reduced 
Tax Rate for Certain Wells Outside the 
Bakken and Three Forks Region, Sales 
tax exemption for oil/Sales tax 
exemption for CO2 used for enhance oil 
recovery/ Sales tax exemption for 
natural gas;  
(7) OKLAHOMA, Sales Tax Ex emption 
for Electricity Used in Enhanced Oil 
Recovery, Cost of Complying with 
Sulphur Regulations, Full Expensing of 
Capital Investments in Qualified New 
Refinery Capacity, Gross Production Tax 
Rebate for Re -established Production, 
Gross Production Tax Reb ate for 
Production Enhancement / Enhanced Oil 
Recovery Deduction;  
(8)PENNSYLVANIA, Realty -Transfer Tax 
Exemption for Resource Leases;    
  G/SCM/N/371/CHN  
- 5 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           (9)TEXAS, Sales Tax Exemption for Oil 
& Gas Equipment, Severance Tax 
Exemptions for Crude Oil and Natural 
Gas;  
(10) WYOMING, Sales -Tax Exemption 
for Transporting Drilling Rigs/ Sales -Tax 
Exemption for Certain Well 
Services /Sales -Tax Exemption for CO2 
Used in Tertiary Production.  
2. Department of Energy Progra m: 
Research and Development.  
3. EXIM loans  
4. Texas Economic Development Act  
5. Texas Enterprise Fund  
 Polyphenylene ether 
39072090  
ID: 20 -0001 14.08.2020 
S: 01.2019-
12.2019 
I: 01.2017-
12.2019 - - - - - 21,848 tons  
(01.2019-
12.2019)  15.18% of 
apparent 
domestic 
consumption  1.Upstream Subsidies  
1.1 Federal Government - Energy Policy 
Act of 2005 - Research and 
Development Program on Oil and Gas  
1.2 Federal Government - Energy Policy 
Act of 2005 - Production Incentives - Oil 
and gas Wells  
1.3 Feder al Government - Innovative 
Technology Loan Guarantee Program  
1.4 Federal Government - Expensing 
Exploration and Development Costs for 
Oil, Gas and other Fuels  
1.5 Federal Government - Excess of 
percentage over Cost Depletion for Oil, 
Gas and Other Fuels  
1.6 Federal Government - Fossil Energy 
Research and Development  
1.7 Federal Government - Expensing of 
Intangible Drilling Costs  
1.8 Federal Government - Percentage 
Depletion for Oil and Natural Gas Wells  
1.9 Federal Government - Two Year 
Amortization Period for Geological & 
Geophysical Expenditures  
1.10 Federal Government - Percentage 
Depletion for Hard Mineral Fossil Fuels  
1.11 Federal Government - Expensing 
of Exploration and Development Costs 
for Hard Mineral Fuels  
1.12 Federa l Government - Deduction 
for Tertiary Injectants  
1.13 Federal Government - Exception to 
Passive Loss Limitation for Working 
Interests in Oil  and Natural Gas 
Properties    
  G/SCM/N/371/CHN  
- 6 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           1.14 Federal Government - Enhanced 
Oil Recovery Credit  
1.15 Federal Government - Marginal 
Wells Credit  
1.16 Federal Government - Corporate 
Income Tax  Exemption for Fossil Fuel 
Publicly Traded Partnerships  
1.17 Federal Government - Natural gas 
distribution pipe  lines treated as 
15-year property  
1.18 Federal Government - Temporary 
50% expensing for equipment used in 
the refining of liquid fuels  
1.19 Texas - Shale Gas Production Tax 
Relief  
1.20 Alaska - Cook Inlet Platform 
Royalty Relief  
1.21 Alaska - Small Cook In let 
Discoveries Royalty Relief  
1.22 Alaska - Royalty Modification for 
Ooguruk Unit  
1.23 Alaska - Taxable Per Barrel Credit  
1.24 Alaska - Gas Storage Facility 
Credit  
1.25 Alaska - LNG Storage Facility 
Credit  
1.26 Alaska - Gas Exploration and 
Development Cre dit 
1.27 Alaska - Gross Value Reduction  
1.28 Alaska - Oil and Gas Industry 
Service Expenditures Credit  
1.29 Alaska - Property -Tax Exemption 
for Intangible Drilling Expenses  
1.30 Alaska - In-State Refinery Tax 
Credit  
1.31 Alaska - Qualified Capital 
Expenditure Credit  
1.32 Alaska - Development Credit for 
Small Producers and New Areas  
1.33 Alaska - Alternative Credit for 
Exploration  
1.34 California - Percentage Depletion 
of Mineral and Other Resources  
1.35 Colorado - Severance -Tax 
Exemption for Stripper Wells  
1.36 Colorado -Severance -Tax Oil and 
Gas Ad Valorem  Credit    
  G/SCM/N/371/CHN  
- 7 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           1.37 Colorado -Impact Assistance Credit  
1.38 Colorado -Severance -Tax 
Reductions for Low -Volume Wells  
1.39 Colorado -Severance -Tax 
Reductions for New Oil -Shale Facilities  
1.40 Colorado -Severance -Tax 
Exemption for Low -Volume Oil -Shale 
Production  
1.41 
Colorado -Occupational -Privilege -Tax 
Exemption for Oil and Gas Workers  
1.42 Colorado -Reduced Value for 
Certain Mineral Properties  
1.43 Louisiana - Sales -Tax Exemption 
for CO2 Used in Tertiary Recovery  
1.44 Louisiana - Sales -Tax Exclusion for 
Installation of Board Roads in Oil -fields  
1.45 Louisiana - Sales -Tax Exclusion on 
Drilling Rigs  
1.46 Louisiana - Sales -Tax Ex emption 
for Repairs and Materials Used on 
Drilling Rigs  
1.47 Louisiana - Excess of Percentage 
over Cost Depletion  
1.48 Louisiana - Natural Gas Severance 
Tax Suspension for Horizontal Wells  
1.49 Louisiana - Natural Gas Severance 
Tax Suspension for Inactive Wells  
1.50 Louisiana - Natural Gas Severance 
Tax Suspension for Deep Wells  
1.51 Louisiana - Natural Gas Severance 
Tax Suspension for New Discovery Wells  
1.52 Louisiana - Reduced Severance 
Tax on Incapable Oil Well Gas  
1.53 Louisiana - Reduced Severance 
Tax on Incapable Gas Well Gas  
1.54 Louisiana - Oil Deduction 
Severance Tax on Transportation Fees  
1.55 Louisiana - Severance Tax 
Suspension on Oil from Horizontal Wells  
1.56 Louisiana - Severance Tax 
Suspension on Oil from Inactive Wells  
1.57 Louisiana - Severance Tax 
Suspension on Oil from Deep Wells  
1.58 Louisiana - Severance Tax 
Suspension on Oil from New Discovery  
Wells  
1.59 Louisiana - Severance Tax 
Suspension on Oil from Tertiary 
Recovery    
  G/SCM/N/371/CHN  
- 8 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           1.60 Louisiana - Reduced Severance 
Tax Rate on Incapable Oil Wells  
1.61 Louisiana - Reduced Severance 
Tax Rate on Oil from Stripper Wells  
1.62 Louisiana - Severance Tax 
Exclusion on Flared or Vented Natural 
Gas 
1.63 Louisiana - Severance Tax 
Exclusion for Natural Gas Used in Field 
Operations  
1.64 Louisiana - Severance Tax 
Exclusion for C arbon Black Producers  
1.65 North Dakota - Gas Gross 
Production Tax Exemptions + Oil 
Extraction Tax Exemptions  
1.66 North Dakota - Reduced Tax Rate 
for Certain Wells Outside the Bakken 
and Three Forks Region  
1.67 North Dakota - Sales tax 
exemption for oil  
1.68 North Dakota - Sales tax 
exemption for CO2 used for enhance oil 
recovery  
1.69 North Dakota - Sales tax 
exemption for natural gas  
1.70 Oklahoma - Gross Production Tax 
Rebate for 3D Seismic Wells  
1.71 Oklahoma - Gross Produc tion Tax 
Rebate for Economically At Risk Wells  
1.72 Oklahoma - Gross Production Tax 
Exemption for O&G Owned by 
Government  
1.73 Oklahoma - Gas Marketing 
Deduction Against Gross Production Tax  
1.74 Oklahoma - Sales Tax Exemption 
for Electricity Used in Enhanced Oil 
Recovery  
1.75 Oklahoma - Cost of Complying 
with Sulphur Regulations  
1.76 Oklahoma - Full Expensing of 
Capital Investments in Qualified New 
Refinery Capacity  
1.77 Oklahoma - Gross Production and 
Excise Tax Credits, Small Business and 
Rural Small Business Capital Companies  
1.78 Oklahoma - Excess of Percentage 
over Cost Depletion  
1.79 Oklahoma - Enhanced Oil Recovery 
Deduction    
  G/SCM/N/371/CHN  
- 9 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           1.80 Oklahoma - Gross Production Tax 
Rebate for Horizontally Drilled Wells  
1.81 Oklahoma - Gross Production Tax 
Rebate for Re -established Production  
1.82 Oklahoma - Gross Production Tax 
Rebate for Production Enhancement  
1.83 Oklahoma - Gross Production Tax 
Rebate for Deep and Ultra Deep Wells  
1.84 Oklahoma - Gross Production Tax 
Rebate for New Discovery Wells  
1.85 Pennsylvania - Realty -Transfer Tax 
Exemption for Reso urce Leases  
1.86 Texas - Sales Tax Exemption for 
Oil & Gas Equipment  
1.87 Texas - Severance Tax Exemptions 
for Crude Oil and Natural Gas  
1.88 West Virginia - Exclusion of Low 
Volume Oil & Gas Wells  
1.89 West Virginia - Coalbed Methane 
Exemption  
1.90 Wyomin g - Severance -Tax 
Reduction for Stripper Wells  
1.91 Wyoming - Severance -Tax 
Reduction for Tertiary Recovery  
1.92 Wyoming - 24-Month 
Severance -Tax Reduction  
1.93 Wyoming - Severance -Tax 
Reduction for Workover Wells  
1.94 Wyoming - Severance -Tax 
Reduction for Idle Wells  
1.95 Wyoming - Severance -Tax 
Exemption for Flared Natural Gas  
1.96 Wyoming - Sales -Tax Exemption 
for Transporting Drilling Rigs  
1.97 Wyoming - Sales -Tax Exemption 
for Certain Well Services  
1.98 Wyoming - Sales -Tax Exemption 
for CO2  Used in Tertiary Production  
1.99 Wyoming - Severance -Tax Credit 
for Certain R&D Projects  
1.100  California - Sacramento 
Enterprise Zone Program  
1.101  California - LA Enterprise Zone 
Program  
1.102  New York - Empire Zones  
1.103  Texas - Enterprise Zone  
1.104  Colorado - Job Creation 
Performance Incentive Fund    
  G/SCM/N/371/CHN  
- 10 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           1.105  Maryland - Baltimore 
Development Corporation Business 
Assistance Programs (Facade 
Improvement Grant)  
1.106  New Jersey - Business 
Employment Incentive Program  
1.107  Ohio - Economic Development 
Contingency Grant  
1.108  Oklahoma - Oklahoma City 
Strategic Investment Prog ram 
1.109  Oklahoma - Quality Jobs 
Incentive Payment  
1.110  Pennsylvania - First-Grant  
1.111  Tennessee - FastTrack 
Infrastructure Development Program  
1.112  Texas - Texas Enterprise Fund  
1.113  Delaware - Delaware Strategic 
Fund 
1.114  Minnesota - Minnesota 
Investment Fund  
1.115  Alaska - Existing Workforce 
Training Program  
1.116  Alaska - Job Training Incentives  
1.117  California - Employment Training 
Panel  
1.118  Delaware - Blue Collar Training 
Grant  
1.119  Indiana - Skills Enhancement 
Fund 
1.120  Kentucky - Skills Investment 
Credit  
1.121  Kentucky - Training Tax Credit  
1.122  Mississippi - Workforce Training 
Fund 
1.123  Montana - Primary Sector 
Workforce Training Grant Program  
1.124  New Hampshire - Job Training 
Fund 
1.125  Ohio - Industrial Training Grant  
1.126  Ohio - Ohio Workforce Job 
Training  
1.127  Ohio - Workforce Development 
Initiatives  
1.128  Ohio - Workforce Training Grant  
1.129  Ohio - Incumbent Workforce 
Training Voucher  
1.130  Oklahoma - Training for Industry    
  G/SCM/N/371/CHN  
- 11 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           1.131  Tennessee - FastTrack Job 
Training Assistance  
1.132  Tennessee - Tennessee Job Skills  
1.133  Texas - Skills Development Fund  
1.134  West Virginia - Governor's 
Guaranteed Work Force Program  
2.U.S. government providing power at 
low prices  
3.U.S. government providing water at 
low prices  
4.Illinois - Economic Development Tax 
Credit  
5.Illinois - Enterprise Zone Program  
6.Illinois - High Impact Business 
Program  
7.Arkansas - Investment Incentives and 
Job Creation Incentives  
8.Kentucky - Kentucky Business 
Investment Program , KBI 
9.Kentucky - Kentucky Enterprise 
Initiative Act Program , KEIA 
10.Kentucky - Kentucky Reinvestment 
Act Program , KRA 
11. Iowa - High Q uality Jobs Program  
12.North Dakota - Corporate Tax Credit 
For New Industry  
 Certain monoalkyl 
ethers of ethylene 
glycol  and propylene 
glycol  
29094400/29094990  
ID: 20 -0003 14.09.2020 
S: 01.2019-
12.2019 
I: 01.2016-
12.2019 - - - - - 30,507 tons  
(01.2019-
12.2019)  18.29%  of 
apparent 
domestic 
consumption  Federal  
1.Expensing of Intangible Drilling Costs  
2.Percentage Depletion for Oil and 
Natural Gas Wells  
3.Two Year Amortization Period for 
Geological & Geophysical Expenditures  
4.Percentage Depletion for Hard Mineral 
Fossil Fuels  
5.Expensing of Exploration and 
Development Costs for Hard Mineral 
Fuels 
6.Deduction for Tertiary Injectants  
7.Exception to Passive Loss Limitation 
for Working Interests in Oil and Natural 
Gas Properties  
8.Enhanced Oil Recovery Credit  
9.Marginal Wells Credit  
10.Corporate Income Tax Exemption for 
Fossil Fuel Publicly Traded Partnerships  
11.Natural gas distribution pipelines 
treated as 15 -year property  
12.Temporary 50% expensing for 
equipment used in the refining of liquid  
fuels   
  G/SCM/N/371/CHN  
- 12 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           13.Department of Energy research and 
development grants  
14.EXIM loans  
States  
Alaska  
1.Cook Inlet Platform Royalty Relief  
2.Small Cook Inlet Discoveries Royalty 
Relief  
3.Royalty Modification for Ooguruk Unit  
4.Taxable Per Barrel Credit  
5.Gas Storage Facility Credit  
6.LNG Storage Facility Credit  
7.Gas Exploration and Development 
Credit  
8.Gross Value Reduction  
9.Oil and Gas Industry Service 
Expenditures Credit  
10.Property -Tax Exemption for 
Intangible Drilling Expenses  
11.In -State Refinery Tax Credit  
12.Qualified Capital Expenditure Credit  
13.Development Credit for Small 
Producers and New Areas  
14.Alternative Credit for Exploration  
California  
15.Percentage Depletion of Mineral and 
Other Resources  
Colorado  
16.Severance -Tax Exemption for 
Stripper Wells  
17.Severance -Tax Oil and Gas 
Ad Valorem  Credit  
18.Impact Assistance Credit  
19.Severance -Tax Reductions for 
Low-Volume Wells  
20.Severance -Tax Reductions for New 
Oil-Shale Fac ilities  
21.Severance -Tax Exemption for 
Low-Volume Oil -Shale Production  
22.Occupational -Privilege -Tax 
Exemption for Oil and Gas Workers  
23.Reduced Value for Certain Mineral 
Propertie s 
Louisiana  
24.Sales -Tax Exemption for CO2 Used 
in Tertiary Recovery  
25.Sal es-Tax Exclusion for Installation 
of Board Roads in Oil -fields    
  G/SCM/N/371/CHN  
- 13 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           26.Sales -Tax Exclusion on Drilling Rigs  
27.Sales -Tax Exemption for Repairs and 
Materials Used on Drilling Rigs  
28.Excess of Percentage over Cost 
Depletion  
29.Natural Gas Severance Tax 
Suspension for Horizontal Wells  
30.Natural Gas Severance Tax 
Suspension for Inactive Wells  
31.Natural Gas Severance Tax 
Suspension for Deep Wells  
32.Natural Gas Severance Tax 
Suspension for New Di scovery Wells  
33.Reduced Severance Tax on 
Incapable Oil Well Gas  
34.Reduced Severance Tax on 
Incapable Gas Well Gas  
35.Oil Deduction Severance Tax on 
Transportation Fees  
36.Severance Tax Suspension on Oil 
from Horizontal Wells  
37.Severance Tax Suspension o n Oil 
from Inactive Wells  
38.Severance Tax Suspension on Oil 
from Deep Wells  
39.Severance Tax Suspension on Oil 
from New Discovery Wells  
40.Severance Tax Suspension on Oil 
from Tertiary Recovery  
41.Reduced Severance Tax Rate on 
Incapable Oil Wells  
42.Reduced Severance Tax Rate on Oil 
from Stripper Wells  
43.Severance Tax Exclusion on Flared 
or Vented Natural Gas  
44.Severance Tax Exclusion for Natural 
Gas Used in Field Operations  
45.Severance Tax Exclusion for Carbon 
Black Producers  
North Dakota  
46.Ga s Gross Production Tax 
Exemptions + Oil Extraction Tax 
Exemptions  
47.Reduced Tax Rate for Certain Wells 
Outside the Bakken and Three Forks 
Region  
48.Sales tax exemption for oil  
49.Sales tax exemption for CO2 used 
for enhance oil recovery    
  G/SCM/N/371/CHN  
- 14 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           50.Sales tax exemption for natural gas  
Oklahoma  
51.Gross Production Tax Rebate for 3D 
Seismic Wells  
52.Gross Production Tax Rebate for 
Economically At Risk Wells  
53.Gross Production Tax Exemption for 
O&G Owned by Government  
54.Gas Marketing Deduction Against 
Gross Production Tax  
55.Sales Tax Exemption for Electricity 
Used in Enhanced Oil Recovery  
56.Cost of Complying with Sulphur 
Regulations  
57.Full Expensing of Capital 
Investments in Qualified New Refinery 
Capacit y 
58.Gross Production and Excise Tax 
Credits, Small Business and Rural Small 
Business Capital Companies  
59.Excess of Percentage over Cost 
Depletion  
60.Enhanced Oil Recovery Deduction  
61.Production Tax Rebate for 
Horizontally Drilled Wells  
62.Gross Producti on Tax Rebate for Re -
established Production  
63.Gross Production Tax Rebate for 
Production Enhancement  
64.Gross Production Tax Rebate for 
Deep and Ultra Deep Wells  
65.Gross Production Tax Rebate for 
New Discovery Wells  
Pennsylvania  
66.Realty -Transfer Tax Exemption for 
Resource Leases  
Texas  
67.Sales Tax Exemption for Oil & Gas 
Equipment  
68.Severance Tax Exemptions for Crude 
Oil and Natural Gas  
West Virginia  
69.Exclusion of Low Volume Oil & Gas 
Wells  
70.Coalbed Methane Exemption  
Wyoming  
71.Sever ance-Tax Reduction for 
Stripper Wells    
  G/SCM/N/371/CHN  
- 15 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           72.Severance -Tax Reduction for 
Tertiary Recovery  
73.24 -Month Severance -Tax Reduction  
74.Severance -Tax Reduction for 
Workover Wells  
75.Severance -Tax Reduction for Idle 
Wells  
76.Severance -Tax Exemption for Flared 
Natural Gas  
77.Sales -Tax Exemption for 
Transporting Drilling Rigs  
78.Sales -Tax Exemption for Certain 
Well Services  
79.Sales -Tax Exemption for CO2 Used 
in Tertiary Production  
80.Severance -Tax Cr edit for Certain 
R&D Projects  
81.Texas -- Texas Economic 
Development Act Chapter 313 incentive  
82.Texas -- Texas Enterprise Fund  
83.Michigan -- MEGA Job Creation Tax 
Credits  
84.Michigan -- Michigan Renaissance 
Zone Act  
85.Michigan -- Brownfield 
Redevelopmen t Tax Credits  
86.Michigan -- Industrial Facilities 
Exemption – P.A. 198  
87.Michigan -- Centers of Energy 
Excellence Program  
88.Michigan -- Refundable Photovoltaic 
Manufacturing Tax Credit  
89.Tennessee -- Payment in Lieu of 
Tax, PILOT  
90.Tennessee -- FastTrack Economic 
Development Fund Grants  
91.Louisiana —Industrial Tax Exemption 
Program    
  G/SCM/N/371/CHN  
- 16 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)  Polyvinyl Chloride  
(PVC) 
39041090  
ID: 20-0004  14.10.2020 
S: 01.2019-
12.2019  
I :01.2016-
12.2019  - - - - - 296,804 
tons 
(01.2019-
12.2019)  44.62%  of 
total imports  US federal subsidy program  
1. Expensing of Intangible Drilling Costs  
2. Percentage Depletion for Oil and 
Natural Gas Wells  
3. Two Year Amortization Period for 
Geological & Geophysical Expenditures  
4. Percentage Depletion for Hard 
Mineral Fossil Fuels  
5. Expensing of Exploration and 
Development Costs for Hard Mineral 
Fuels 
6. Capital Gains Treatment for Royalties 
of Coal  
7. Deduction for Tertiary Injectants  
8. Exception to Passive Loss Limitation 
for Working Interests in Oil and Natural 
Gas Properties  
9. Enhanced Oil Recovery (EOR) Credit  
10. Marginal Wells Credit  
11. Corporate Income Tax Exemption 
for Fossil Fuel Publicly Traded 
Partnerships  
12. Excise Tax Exemption for Crude Oil 
derived from Tar Sands  
13. Royalty -Exempt Beneficial Use of 
Fuels 
14. Royalty -Free Flaring and Venting of 
Natural Gas  
15. Advanced Energy Manufacturing Tax 
Credit  
16. Investment Tax Credit,  ITC 
US local government subsidy 
program  
1. Alaska : Cook Inlet Platform Royalty 
Relief  
2. Alaska : Small Cook Inlet Discoveries 
Royalty Relief  
3. Alaska :  Royalty Modification for 
Ooguruk Unit  
4. Alaska : Taxable Per Barrel Credit  
5. Alaska : Gas Storage Facility Credit  
6. Alaska : LNG Storage Facility Credit  
7. Alaska : Gas Exploration and 
Development Credit  
8. Alaska : Gross Value Reduction  
9. Alaska : Oil and Gas Industry Service 
Expenditures Credit  
10. Alaska : Property -Tax Exemption for 
Intangible Drilling Expenses    
  G/SCM/N/371/CHN  
- 17 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           11. Alaska : In-State Refinery Tax Credit  
12. Alaska : Qualified Capital 
Expenditure Credit  
13. Alaska : Development Credit for 
Small Producers and New Areas  
14. Alaska : Alternative Credit for 
Exploration  
15. California : Percentage Depletion of 
Mineral and Other Resources  
16. Colorado : Severance -Tax 
Exemption for Stripper Wells  
17. Colorado : Severance -Tax Oil and 
Gas Ad Valorem Credit  
18. Colorado : Impact Assistance Credit  
19. Colorado : Severance -Tax 
Reductions  for Low -Volume Wells  
20. Colorado : Severance -Tax 
Reductions for New Oil -Shale Facilities  
21. Colorado : Severance -Tax 
Exemption for Low -Volume Oil -Shale 
Production  
22. Colorado : 
Occupational -Privilege -Tax Exemption 
for Oil and Gas Workers  
23. Colorado : Reduced Value for Certain 
Mineral Properties  
24. Louisiana : Sales -Tax Exemption for 
CO2 Used in Tertiary Recovery  
25. Louisiana : Sales -Tax Exclusion for 
Installation of Board Roads in Oil -fields  
26. Sales -Tax Exclusion on Drilling Rigs  
27. Sales -Tax Exemption for Repairs 
and Materials Used on Drilling Rigs  
28. Excess of Percentage over Cost 
Depletion  
29. Natural Gas Severance Tax 
Suspension for Horizontal Wells  
30. Natural Gas Severance Tax 
Suspension for Inactive Wells  
31. Natural Gas Severance Tax 
Suspension for Deep Wells  
32. Louisiana : Natural Gas Severance 
Tax Suspension for New Discovery Wells  
33. Louisiana : Reduced Severance Tax 
on Incapable Oil Well Gas  
34. Louisiana : Reduced Severance Tax 
on Incapable Gas Well Gas    
  G/SCM/N/371/CHN  
- 18 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           35. Louisiana : Oil Deduction Severance 
Tax on Transportation Fees  
36. Louisiana : Severance Tax 
Suspension on Oil from Horizontal Wells  
37. Louisiana : Severance Tax 
Suspension on Oil from Inactive Wells  
38. Louisiana : Severance Tax 
Suspension on Oil from Deep Wells  
39. Louisiana : Severance Tax 
Suspension on Oil from New Discovery 
Wells  
40. Louisiana : Severance Tax 
Suspension on Oil from Tertiary 
Recovery  
41. Louisiana : Reduced Severance Tax 
Rate on Incapable Oil Wells  
42. Louisiana : Reduced Severance Tax 
Rate on Oil from Stripper Wells  
43. Louisiana :  Severance Tax Exclusion 
on Flared or Vented Natural Gas  
44. Louisiana : Severance Tax Exclusion 
for Natural Gas Used in Field Operations  
45. Louisiana : Severance Tax Exclusi on 
for Carbon Black Producers  
46. North Dakota : Gas Gross Production 
Tax Exemptions + Oil Extraction Tax 
Exemptions  
47. North Dakota : Reduced Tax Rate for 
Certain Wells Outside the Bakken and 
Three Forks Region  
48. North Dakota : Sales tax exemption 
for oil  
49. North Dakota : Sales tax exemption 
for CO2 used for enhance oil recovery  
50. North Dakota : Sales tax exemption 
for natural gas  
51. Oklahoma : Gross Production Tax 
Rebate for 3D Seismic Wells  
52. Oklahoma : Gross Production Tax 
Rebate for Economically At Risk Wells  
53. Oklahoma : Gross Production Tax 
Exemption for O&G Owned by 
Government  
54. Oklahoma : Gas Marketing 
Deduction Against Gross Production Tax  
55. Oklahoma : Sales Tax Exemption for 
Electricity Used in  Enhanced Oil 
Recovery    
  G/SCM/N/371/CHN  
- 19 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           56. Oklahoma : Cost of Complying with 
Sulphur Regulations  
57. Oklahoma : Full Expensing of Capital 
Investments in Qualified New Refinery 
Capacity  
58. Oklahoma : Gross Production and 
Excise Tax Credits, Small Business and 
Rural Small Business Capital Companies  
59. Oklahoma : Excess of Percentage 
over Cost Depletion  
60. Oklahoma : Enhanced Oil Recovery 
Deduction  
61. Oklahoma : Gross Production Tax 
Rebate for Horizontally Dri lled Wells  
62. Oklahoma : Gross Production Tax 
Rebate for Re -established Production  
63. Oklahoma : Gross Production Tax 
Rebate for Production Enhancement  
64. Oklahoma : Gross Production Tax 
Rebate for Deep and Ultra Deep Wells  
65. Oklahoma : Gross Production T ax 
Rebate for New Discovery Wells  
66. Pennsylvania : Realty -Transfer Tax 
Exemption for Resource Leases  
67. Texas : Sales Tax Exemption for Oil 
& Gas Equipment  
68. Texas : Severance Tax Exemptions 
for Crude Oil and Natural Gas  
69. West Virginia : Exclusion of L ow 
Volume Oil & Gas Wells  
70. West Virginia : Coalbed Methane 
Exemption  
71. Wyoming : Severance -Tax Reduction 
for Stripper Wells  
72. Wyoming : Severance -Tax Reduction 
for Tertiary Recovery  
73. Wyoming ：24-Month Severance -Tax 
Reduction  
74. Wyoming : Severance -Tax Reduction 
for Workover Wells  
75. Wyoming : Severance -Tax Reduction 
for Idle Wells  
76. Wyoming : Severance -Tax 
Exemption for Flared Natural Gas  
77. Wyoming : Sales -Tax Exemption for 
Transporting Drilling Rigs  
78. Wyoming : Sales -Tax Exemption for 
Certain Well Services    
  G/SCM/N/371/CHN  
- 20 - 
 
1 2 3 4 5 6 7 8 9 10 11 
United 
States  
(Cont'd)           79. Wyoming : Sales -Tax Exemption for 
CO2 Used in Tertiary Production  
80. Wyoming : Severance -Tax Credit for 
Certain R&D Projects  
81. Texas : Chapter 380 of the Texas 
Local Government Code  
82. Texas : Texas Economic 
Development Act  
83. Texas : Freeport Exemption  
84. Texas : Manufact ory Exemptions  
85. Texas : Skills Development Fund  
86. Louisiana : Industrial Tax Exemption  
87. Louisiana : Quality Jobs Program  
88. Louisiana : Enterpri se Zone Program  
89. Louisiana : Research and 
Development Tax Credit  
90. Louisiana : Restoration Tax 
Abatement Program : Led Fast  start: 
Competitive Projects Payroll Incentive  
   
  G/SCM/N/371/CHN  
- 21 - 
 
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 
individua l 
amounts of 
subsidy ;  
"other" rates ; 
[range of applied 
rates if different, 
reason]  Effective date, 
range of 
individua l 
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 
Nil 
 
 
 
 G/SCM/N/371/CHN  
- 22 - 
  ANNEXES  
DEFINITIVE COUNTERVAILING MEASURES IN FORCE  
AS OF 3 1 DECEMBER 2020 
Country/Customs 
Territory  Product,  
investigation  
ID number  Measure(s)  Date of original 
imposition ; 
publication reference  Date(s) of 
extension ; 
publication 
reference(s)  
Australia  Barley  
ID: 18-0003 Duties  19.05.2020  
Gazette,  2020 N o. 15 - 
European Union  Potato starch  
ID: 10 -0001 Duties  17.09.2011  
Gazette, 2011 No. 54  15.09.201 7 
Gazette,  2017 
No. 38 
India Ortho chloro para 
nitroaniline  
ID: 17 -0001 Duties  13.02.2018 
Gazette , 2018 No. 18 - 
United States  Solar-grade 
polysilicon  
ID: 12-0007 Duties  20.01.2014  
Gazette, 201 4 No. 4 20.01.20 20 
Gazette, 20 20 
No. 2 
 Distillers dried 
grains with or 
without solubles  
ID: 16 -0001 Duties  12.01.2017  
Gazette , 2016 No.  80 - 
 n-Propanol (NPA)  
ID: 19 -0001 Duties  18.11.2020  
Gazette, 2020 No.  47 - 
 
TERMINATION OF MEASURES DURING THE PERIOD  
1 JULY THRO UGH 3 1 DECEMBER  2020 
Country/Customs 
Territory  Product,  investigation 
ID number  Date of termination  Reason for termination  
Nil 
__________