WORLD TRADE  
ORGANIZATION   
G/SCM/N/228/CAN 
21 September 2011 
 (11-4557) 
Committee on Subsidies and 
Countervailing Measures Original:   English 
 
 
 
SEMI-ANNUAL REPORT UNDER ARTICLE 25.11 
OF THE AGREEMENT 
 
CANADA 
 
  Reproduced herewith is the semi-annual repor t for the period 1 January-30 June 2011 from 
Canada.   
 
_______________ 
 
   
  G/SCM/N/228/CAN 
Page 2  
Reporting Member:  CANADA1 
 
SEMI-ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
 
For the period 1 January-30 June 2011 
 
Original Investigations 
 
 
Country or 
customs 
territory Product Initiation Provisional 
measures and 
preliminary 
determinations Final measures No final 
measures / 
termination Other Trade data 
(from published report(s) Countervailed 
programme(s)  Definitive duty Undertaking 
Description;  
HS 6-digit category 
covering investigated 
product3; ID number;
(*) if investigation of 
>1 country  Date; 
period of 
investigation 
(S-subsidization;  
I-injury) Date of measures; 
range of individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, reason]  Date of duties; 
range of individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, reason]  Date of 
application; range 
of individual 
amounts of subsidy
or minimum pricesDate, 
Reason Date, 
explanation Import volume 
or value 
(units/currency) 
product 
coverage, 
period, if 
different from 
cols. 2 / 3 
(Note 1) Import volume 
as % of apparent 
domestic 
consumption or 
as % of total 
imports 
  
(Note 2)Name(s) of the 
subsidy 
programme(s) 
countervailed 
1 2 3 4 5 6 7 8 9 10 11 
China, P.R. Certain steel grating 
 
HS ex-7308.90 
 
CV/126/CN 20.09.10 
 
S:  01.01.09 – 
30.06.10 
I:01.01.07-
31.12.09, 01.01.09-
30.09.09 & 
01.01.10-30.09.10 20.12.10 
 
6–14% 
"All others" rate:  
129% 19.04.11 
 
543–632 
Renminbi/metric 
tone 
 
"All others" rate:  
13,064 
Renminbi/metric 
tone    CF   
 23.5% of total 
imports  
(Note 3) See Appendix 1 
 
 
                                                      
1 Website address where published reports on investigations are av ailable:  http://www.cbsa-asfc.g c.ca/sima-lmsi/i-e/menu-eng.ht ml or 
http://www.citt.gc.ca/dumping/index_e.asp. 
2 All terms and column headings used in this format have the meanings assigned to them in the instructions. 
3 For reference purposes only.  
   G/SCM/N/228/CAN
 Page 3Reviews / Other subsequent proceedings 
 
 
Country or 
customs 
territory Product Initiation Preliminary 
results/ 
determination Final results Revocation 
of 
Measures Other 
(e.g. procedures 
not affecting the 
duty level) Trade Data 
(if available from published 
report(s) on proceeding) Countervailed 
programme(s)  Definitive duty Undertaking 
Description; 
HS 6-digit category 
covering investigated 
product3; ID number; 
(*) if investigation of 
>1 country  Date, Type of 
Review or 
Procedure (code), 
Period Covered Effective date; 
range of individual  
amounts of subsidy; 
"other" rates; [range 
of applied rates if 
different, reason] Effective date, range 
of individual  
amounts of subsidy; 
"other" rates; [range 
of applied rates if 
different, reason]  Effective date; 
range of individual 
amounts of subsidy
or minimum 
prices; or other 
outcome (code) Date 
Reason Date,  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, P.R. Carbon steel welded pipe 
HS ex-7306.30 
CV/123/CN 08.10.10 
(ADR)  14.02.11 
"All others" rate: 
5,280 
Renminbi/metric 
tone    N/A N/A See Appendix 2 
 Certain copper pipe 
fittings 
HS 7412.10, 
7412.20 CV/118/CN 06.12.10 
(ADR)  08.04.11 
"All others" rate: 
17.73 Renminbi/Kg    N/A N/A See Appendix 3 
 Thermoelectric coolers 
and warmers 
HS ex-8418.50, 
ex-8418.61, ex-8418.69, ex-8418.99 
CV/121/CN  Domestic 
Judicial Review 
(Note 4)     Appeal filed: 
29.12.10
4    
 Certain copper pipe 
fittings 
HS 7412.10, 7412.20 CV/118/CN 01.06.11 
(SNR)        See Appendix 3 
 Certain seamless steel 
casing 
7304.29 
CV/122/CN 09.06.11 
(ADR)        See Appendix 4 
 Certain oil country 
tubular goods 7304.29, ex-7304.39, ex-
7304.59, 7306.29 
CV/125/CN 09.06.11 
(ADR)        See Appendix 5 
                                                      
4 Canadian Tire Corporation Limited v. Canada (Attorney General) , Osler, Hoskin & Harcourt LLP , Federal Court of Appeal File No. T-2175-10.  
  G/SCM/N/228/CAN 
Page 4 1 2 3 4 5 6 7 8 9 10 11
European 
Union  Refined sugar  
HS ex-1701.91, ex-1701.99, 
ex-1702.90 
CV/87/EU Domestic 
Judicial Review 
(Note 4)     Appeal filed:  
01.12.10
5    
India Hot-rolled steel sheet 
HS 7208.25, 7208.26, 7208.27, 7208.36, 
7208.37, 7208.38, 
7208.39, 7208.53, 7208.54, 7208.90, 
7211.13, 7211.14, 
7211.19, 7211.90, 7225.30, 7225.40, 
7225.99, 7226.20, 
7226.91, ex-7226.99 CV/94/IN 01.12.10 
(SNR)       0.01% of total 
imports See Appendix 6 
 
 
   
 
   
CODES AND NOTATIONS 
 
CF – Information not provided for reasons of confidentiality 
n/a – not available 
LDR – Lesser duty 
ADR – administrative review (see below) 
SNR – sunset review 
EXP – Measure expired without review 
P – Publication date 
C – Date of commencement of duty collection 
 
 Provisional Measures  (Column 4):  Provisional measures apply from the date of a prel iminary determination of subsidizing to the date on which the C anadian International Trade 
Tribunal makes its finding regarding injury caused to the Canadi an industry (maximum 120 days from  the notice of the preliminar y determination).  The esti mated amount of the subsidy 
is normally expressed as an amount per unit. 
 
 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 s ubsidy in cases where there is an existing Canadi an International Trade Tribunal finding of injur y. 
 
 No injury (Column 7):  The Canadian International Trade Tribunal makes its finding regarding injury caused to the Canadian industry after  the President of the Canada Border Services 
Agency renders his final determination of subsidization (maximum  120 days from the notice of the preliminary determination).  I f the Canadian Internationa l Trade Tribunal finds that 
the subsidized goods did not  cause injury, definitive duties are not imposed and provisional duties are refunded. 
 
 Rescinded (Column 7, reviews/other proceedings):  Th e Canadian International Trade Tribunal ge nerally conducts the e xpiry review (sunset review) before the expiry of the finding or 
order imposing duties.  If the Tribunal finds that the injury caused by the dumping of the goods is not likely to resume or con tinue, they will rescind the original finding or order, usually 
on the date of that the order or finding would have expired. 
  
                                                      
5 Canadian Sugar Institute v. Canada (Attorney General), Food Proce ssors of Canada, Alberta Sugar Beet Growers, United States Bee t Sugar Association, and 
Delegation of the European Union to Canada, Federal Court of Appeal File No. A-461-10.  
   G/SCM/N/228/CAN
 Page 5 Interim Review :  An interim review is a review that is initiated where there is a reasonable indication that sufficient new facts have arisen  or that there has been a sufficient change in 
the circumstances that led to th e measure, or where there are su fficient facts that, although in existence, were not put into e vidence during the previous revi ew or investigation and were 
not discoverable by the exercise of reasonable diligence at that time. 
 
 The symbol SNR  refers to a sunset review of an existing countervailing m easure to determine whether the measure should be continued. 
 
The symbol ADR  refers to an administrative review of th e amount of subsidy of an existing counterv ailing measure.  Thes e proceedings are not reviews of whether to extend or rescind 
measures in force; they are used  to update amounts of subsidy.  The completion date  of the review is shown in column 5.  If thi s column is empty, the ADR has not been completed 
during the reporting period.  
 
  
 Note 1 - Unless otherwise indicated, the volume of imports reported in colu mn 9 is for the period of investigation for the dumping inves tigation.  
 
 Note 2 - Unless otherwise indicated, the import volume in column 10 is re ported as the percentage ratio of dumped imports to total impor ts. 
  
 Note 3 - Volume of imports for 2008. 
  
 Note 4 - Under Canadian legislation, ques tions of law can be referred to the Federal Cour t and the Federal Court of Appeal for domestic judicial review.  
 
 G/SCM/N/228/CAN 
Page 6  
 
  ANNEXES 
 
 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 30 JUNE 2011 (Note 5) 
 
 
Country/Customs 
Territory Product, 
investigation ID number Measure(s) Date of original 
imposition;  
publication 
reference Date(s) of 
extension; 
publication 
reference(s) 
China, P.R Steel fasteners, 
CV/103/CN Duties 07.01.05 
C.Gaz.2005.I.139.04 06.01.10 
C.Gaz.2010.I.144.03
Copper pipe fittings, CV/118/CN Duties 19.02.07  
C.Gaz.2007.I.141.09  
Seamless carbon or alloy 
steel oil and gas well 
casings, CV/122/CN Duties 10.03.08  
C.Gaz.2008.I.142.12  
Carbon steel welded pipe, 
CV/123/CN Duties 20.08.08  
C.Gaz.2008.I.142.35  
Thermoelectric coolers and 
warmers, CV/121/CN Duties 11.12.08  
C.Gaz.2008.I.142.51  
Aluminium extrusions, 
CV/124/CN Duties 17.03.09  
C.Gaz.2009.I.143.13  
Oil country tubular goods,  
CV/125/CN Duties 23.03.10 
C.Gaz.2010.I.144.14  
Certain steel grating 
CV/126/CN Duties 07.05.11 
C.Gaz.2011.145.19  
India Hot-rolled steel sheet 
(previously Hot-rolled carbon steel sheet), 
CV/94/IN Duties 17.08.01 
C.Gaz.2001.I.135.34 16.08.06 
C.Gaz.2006.I.140.34
 
Note 5 The Canada Gazette is availa ble electronically since 1998. 
 
 
 
TERMINATION OF MEASURES DURING THE PERIOD  
1 JANUARY THROUGH 30 JUNE 2011 
 
 
Country/Customs 
Territory Product, 
investigation ID number Date of termination Reason for 
termination 
n/a n/a n/a n/a 
  G/SCM/N/228/CAN 
 Page 7 
 
 
   
REFUND REQUESTS DURING THE PERIOD 
1 JANUARY THROUGH 30 JUNE 2011 (Note 6) 
 
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, P.R. Steel fasteners 
CV/103/CN 07.01.05; 
06.01.10 39 (commenced) 10 
(completed) 84 
Laminate flooring CV/104/CN 16.06.05 0 (commenced) 1 
(completed) 2 
Copper pipe fittings  CV/118/CN 19.02.07 1 (commenced) 2 
(completed) 0 
Thermoelectric coolers 
and warmers 
CV/121/CN 11.12.08 0 (commenced) 0 
(completed) 1 
Seamless carbon or alloy 
steel oil and gas well 
casings 
CV/122/CN 10.03.08 0 (commenced) 12 
(completed) 0 
Aluminium extrusions CV/124/CN 17.03.09 112 (commenced) 123 
(completed) 17 
Oil country tubular goods CV/125/CN 23.03.10 1 (commenced) 1 
(completed) 0 
European Union Refined sugar 
CV/87/EU 06.11.95; 
01.11.10 5 (commenced) 5 
(completed) 2 
India Stainless Steel Wire 
CV/98/IN 30.06.04 
29.07.09 1 (commenced) 1 
(completed) 0 
 
Note 6  
 
 In Canada, domestic legislation allows importers to request refunds of anti-dumping and countervailing 
duties through a process called re-determinations.  Reques ts for re-determinations of countervailing duties can 
be made on two grounds: 
 
 The amount of subsidy on the goods; 
 Whether the imported goods are goods of the same description as goods to which the order or finding 
applies (note:  when an order or finding imposes both anti-dumping and countervailing duties, a refund 
request made on this ground w ill appear on both reports).   
 In Canada, requests for re-determinations follow a two-level appeal system under which the 
re-determination at the first level can fu rther be appealed at the second level. 
 
 Consequently, the table records the number of requests made under both levels of re-determination, for any of the three grounds listed previously with respect to imported goods subject to countervailing measures.  
 
 Note that in the context of the Canadian system for processing refund requests, the following descriptions apply for the table headings: 
 
 "Number of refund requests received":  the number of requests received during the period covered by 
the report. G/SCM/N/228/CAN 
Page 8  
 
   "Number of refund reviews commenced":  includes  the number of requests received during the period 
covered by the report and the number of requests r eceived in a preceding period that were not completed 
within the period covered by the report.  Under th e Canadian system once a request is received, a 
decision under both levels of appeal must be rendered within one year.  
 "Number of refund reviews completed":  the number of requests that were completed during the period 
covered by the report.  
 Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus be 
possible for one request to represent a series of entries rather than an individual entry. 
 
 
APPEALS ON REFUND REQUESTS DURING THE PERIOD  
1 JANUARY THROUGH 30 JUNE 2011  (Note 7)  
 
Country/Customs 
Territory Product, 
Investigation ID number Date of filing of 
appeal Date of appeal 
decision 
China, P.R. Steel fasteners 
CV/103/CN 21.06.10 18.04.111 
Copper pipe fittings 
CV/118/CN 12.10.10  
Thermoelectric coolers and 
warmers 
CV/121/CN 20.04.11  
Aluminium extrusions 
CV/124/CN 13.06.11  
 
Note 7   
 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 Appeal withdrawn.  G/SCM/N/228/CAN 
 Page 9 
 
 
  APPENDIX 1 - Name(s) of the subsidy progr am(s) countervailed at the preliminary 
determination of subsidization of steel gr ating from the People's Republic of China 
 
Program 1:  Export Assistance Grant  
Program 2:  Award of Taxpayers in Yanghang Industrial Park 
 Program 3:  Input Materials Provided by Government at Less than Fair Market Value  Program 4:  Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area) 
 Program 5:  Preferential Tax Policies for FIEs Es tablished in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  
Program 6:  Preferential Tax Policies for FIEs  Established in the Pudong Area of Shanghai 
 Program 7:  Corporate Income Tax Exemption and/ or Reduction in SEZs and Other Designated Areas 
 Program 8:  Local Income Tax Exemption and/or  Reduction in SEZs and Other Designated Areas 
 
Program 9:  Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  Program 10:  Tariff and Value-added Tax (VAT) Exemptions on Imported Ma terials and Equipment 
in SEZs and Other Designated Areas 
 
Program 1l:  Income Tax Refund where Profits Re-invested in SEZs and Other Designated Areas 
 Program 12:  Preferential Costs of Services and/or  Goods Provided by Government or SOEs in SEZs 
and Other Designated Areas  
Program 13:  The State Key Technology Renovation Projects 
 Program 14:  Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments  
Program 15:  Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin 
 Program 16:  Supportive Fund Provided by the G overnment of Xuyi County, Jiangsu Province 
 Program 17:  Repaying Foreign Currency Loan by Returned VAT  
Program 18:  Government Export S ubsidy and Product Innovation Subsidy 
 Program 19:  Research & Development (R&D) Assistance Grant  Program 20:  Innovative Experimental Enterprise Grant 
 
Program 21:  Superstar Enterprise Grant  Program 22:  Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" 
or "Famous Brands of China" G/SCM/N/228/CAN 
Page 10  
 
  Program 23:  Export Brand Development Fund 
 Program 24:  Provincial Scientific Development Plan Fund  Program 25:  Technical Renovation Loan Interest Discount Fund 
 
Program 26:  Venture Investment Fund of Hi-Tech Industry  Program 27:  National Innovation Fund for Technology Based Firms 
 
Program 28:  Guangdong - Hong Kong T echnology Cooperation Funding Scheme 
 Program 29:  Grants for Encouraging the Estab lishment of Headquarters and Regional Headquarters 
with Foreign Investment  
Program 30:  Five Points, One Line Strategy in Liaoning Province 
 Program 31:  Innovative Small and Medium-Sized Enterprise Grants  Program 32:  Product Quality Grant  
Program 33:  Changzhou Qishuyan District Environmental Protection Fund 
 Program 34:  2007 Technology Innovation Award  Program 35:  2007 & 2008 Energy-Saving Fund 
 
Program 36:  Enterprise Innovation Award of Qishuyan District  Program 37:  Energy-Saving Technique Special Fund  Program 38:  2008 Water-Saving Technique Assistance 
 
Program 39:  Grants to Privately-Owned Export Enterprises  Program 40:  Grants for Export Activities  
Program 41:  Grants for International Certification 
 Program 42:  Liaoning High-Tech Products & Equipment Exports Interest Assistance  Program 43:  Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development Area 
 
Program 44:  Enterprise Technology Centers of Tianjin City and Jinnan Dsitrict  Program 45:  Jiulong Lake Town Grant 2008  
Program 46:  Energy Saving Grant 2008 
 Program 47:  Debt-to-Equity Swaps  Program 48:  Exemptions for SOEs from Distributing Dividends to the State 
  G/SCM/N/228/CAN 
 Page 11 
 
 
  Program 49:  Loans and Interest Subsidies Provi ded Under the Northeast Revitalization Program 
 Program 50:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less Than 
10 Years  
Program 51:  Preferential Tax Policies for Foreign Invested Export Enterprises 
 Program 52:  Preferential Tax Policies for FIEs  which are Technology Intensive and Knowledge 
Intensive  
Program 53:  Preferential Tax Policies for the Research and Development of FIEs 
 Program 54:  Preferential Tax Policies for FIEs a nd Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or  Business Operations Purchasing Domestically 
Produced Equipment 
 
Program 55:  Preferential Tax Policies for Domes tic Enterprises Purchasing Domestically Produced 
Equipments for Technology Upgrading Purposes  Program 56:  Income Tax Refund for Re-investment of FIE Profits by Foreign Investors  
Program 57:  VAT and Income Tax Exemption/Re duction for Enterprises Adopting Debt-to-Equity 
Swaps  Program 58:  Corporate Income Tax Reduction for High-New Technology Enterprises  
Program 59:  Exemption of Tariff and Import VA T for the Imported Technologies and Equipment 
 Program 60:  Relief from Duties and Taxes on Impo rted Material and Other Manufacturing Inputs 
 Program 61:  Reduction in Land Use Fees  
Program 62:  Electricity Provided by Government at Less than Fair Market Value G/SCM/N/228/CAN 
Page 12  
 
  APPENDIX 2 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of Carbon steel welded pi pe from the People's Republic of China 
 
Program 1:  Preferential Tax Policies for Enterpri ses with Foreign Investment Established in the 
Coastal Economie Open Areas and in the Econom ie and Technological Development Zones 
 
Program 2:  Preferential Tax Policies for Foreign Invested Enterprises – Reduced Tax Rate for 
Productive FIEs Scheduled to Operate for a Period not less than  10 Years  
 
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 
Economie Zones (excluding Shanghai Pudong Area)  
Program 11:  Preferential Tax Policies for Enterpri ses 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 Government at Less  Than Fair Market Vaine 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 Under the Northeast Revitalization Program  
Program 22:  Preferential Tax Policies for Foreign Invested Export Enterprises  G/SCM/N/228/CAN 
 Page 13 
 
 
   
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 a nd Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or  Business Operations Purchasing Domestically 
Produced Equipments  
Program 26:  Preferential Tax Policies for Domes tic 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/Re duction for Enterprises Adopting Debt-to-Equity 
Swaps  Program 29:  Exemption of Tariff and Impor t VAT for Imported Technologies and Equipment 
 Program 30:  Relief from Duties and Taxes on Impo rted Materials and Other Manufacturing Inputs 
 
Program 31:  Reduction in Land Use Fees  Program 32:  Income Tax Reduction for Township  Enterprises Regarding Local Social ExpensesG/SCM/N/228/CAN 
Page 14  
 
  APPENDIX 3 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of certain copper pipe fittings from the People's Republic of China  
 
Program 1:  Preferential tax policies for enterprises  with foreign investment established in special 
economic zones (excluding Shanghai Pudong area) 
 
Program 2:  Preferential tax policies for enterprises with foreign investment established in the coastal 
economic open areas and in the economic and technological development zones 
 
Program 3:  Tariff Exemptions on Imported Materials 
 
Program 4:  Reduction of Corporate Income Tax 
 
Program 5:  Value-added Tax (VAT) Exemptions 
 
Program 6:  Special land tax and land use exemptions 
 
Program 7:  Preferential costs of services and infrastructure provided by government bodies or state-
owned enterprises 
 
Program 8:  Income Tax Refund Of Amounts Furt her Invested In the SEZs in Guangdong Province 
 
Program 9:  Exemption of Income Tax for Employing Unemployed People  
 
Program 10:  Funds for International Market Exploration by SMEs 
 
Program 11:  Preferential Tax Policies for FIEs – Re duced Tax Rate for Productive FIEs Scheduled to 
Operate for a period not less than 10 Years 
 
Program 12:  Reinvestment of Profits by Foreign Investor 
 
Program 13:  Preferential Tax Policies for Foreign Invested Export Enterprises 
 
Program 14:  Preferential tax policies for enterpri ses with foreign investment which are technology 
intensive and knowledge intensive 
 
Program 15:  Preferential Tax Policies for the Research and Development of FIEs  
 
Program 16:  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 17:  Preferential tax policies for domes tic enterprises purchasing domestically produced 
equipments for technology upgrading purpose 
 
Program 18:  Exemption of tariff and import VAT  for the imported technologies and equipments 
 
Program 19:  Reduction in Land Use Fees 
 
Program 20:  Purchase of goods from state-owned enterprises  G/SCM/N/228/CAN 
 Page 15 
 
 
  APPENDIX 4 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of certain seamless steel casing from the People's Republic of China  
 
Program 1:  Corporate Income Tax Exemption And/Or Reduction In Special Economic Zones (SEZs) And Other Designated Areas 
 
Program 2:  Local Income Tax Exemption And/Or  Reduction In SEZs And Other Designated Areas 
 Program 3:  The State Key Technology Renovation Projects  
Program 4:  Preferential Tax Policies for Research and Development 
 Program 5:  Preferential Tax Policies For Domest ic Enterprises Purchasing Domestically Produced 
Equipment For Technology Upgrading Purpose  
Program 6:  Exemption Of Tariff And Impor t VAT For Imported Technologies And Equipment 
 Program 7:  Accelerated Depreciation On Fixed Assets In Binhai New Area Of Tianjin  Program 8:  Supportive Fund (Grant) Provided By  The Government Of Xuyi County, Jiangsu 
Province 
 
Program 9:  Repaying Foreign Currency Loan by Returned VAT  Program 10:  Debt-to-Equity Swap  
Program 11:  Preferential Tax Policies For Enterpri ses With Foreign Investment Established In Sezs 
(Excluding Shanghai Pudong Area)  Program 12:  Preferential Tax Policies For Enterpri ses With Foreign Investment Established In The 
Coastal Economic Open Areas And In The Economic And Technological Development Zones  
Program 13:  Preferential Tax Policies For Enterpri ses With Foreign Investment Established In The 
Pudong Area Of Shanghai  Program 14:  Preferential Tax Policies In The Western Regions  
Program 15:  Tariff And Value-Added Tax ( VAT) Exemptions On Imported Materials And 
Equipment In SEZ And Other Designated Areas  Program 16:  Income Tax Refund Where Profits Re-Invested In SEZ And Other Designated Areas 
 Program 17:  VAT And Income Tax Exemption /R eduction For Enterprises Adopting Debt-To-Equity 
Swaps 
 Program 18:  Reduced Tax Rate For Productive Fore ign-Invested Enterprises (Fies) Scheduled To 
Operate For A Period Not Less Than 10 years  
Program 19:  Preferential Tax Policies for Foreign Invested Export Enterprises 
 Program 20:  Preferential Tax Policies For Enterprises With Foreign Investment Which Are Technology Intensive A nd Knowledge Intensive 
 G/SCM/N/228/CAN 
Page 16  
 
  Program 21:  Preferential Tax Policies For FIEs A nd Foreign Enterprises Which Have Establishments 
Or Places In China And Are Engaged In Production Or  Business Operations Purchasing Domestically 
Produced Equipment  Program 22:  Income Tax Refund for Re-investment of FIE Profits by Foreign Investors 
 
Program 23:  Reduction in Land Use Fees  Program 24:  Exemption/Reduction Of Special Land Tax And Land Use Fee In SEZs And Other 
Designated Areas 
 
Program 25:  Preferential Costs Of Services And Goods Provided By Government Bodies Or SIEs in SEZs and Other Designated Areas  Program 26:  Loans And Interest Subsidies Provi ded Under The Northeast Revitalization Program 
 
Program 27:  Reimbursement Of Anti-Dumping And/Or Countervailing Legal Expenses By The Local Governments  Program 28:  Preferential Loans  
Program 29:  Relief From Duties And Taxes On Im ported Material And Other Manufacturing Inputs 
 Program 30:  Purchase Of Goods From State-Owned Enterprises  Program 31:  Government Export Subs idy And Product Innovation Subsidy 
  G/SCM/N/228/CAN 
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  APPENDIX 5 - 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 ha ve Establishments or 
Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment  Program 8:  Preferential Tax Policies for Domes tic 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 Centers 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 Enterp rises located in Tianjin Jinnan Economie 
Development Area  Program 23:  Science and Technology Award 
 G/SCM/N/228/CAN 
Page 18  
 
  Program 24:  Financial Subsidy 
 Program 25:  Jiangdu City Industrial Economy Performance Award  Program 26:  Environment Protection Award 
 
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 Government at Less Than Fair Market Value  Program 39:  Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economie Zones (excluding Shanghai Pudong Area) 
 
Program 40:  Preferential Tax Policies for FIEs Es tablished in the Coastal Economie Open Areas and 
in the Economie 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 Ma terials and Equipment 
in SEZs and other Designated Areas  Program 47:  Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas 
  G/SCM/N/228/CAN 
 Page 19 
 
 
  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 Gove rnment of Xuyi County, Jiangsu Province  
 Program 54:  Repaying Foreign Currency Loan by Returned VAT 
 
Program 55:  Government Export S ubsidy 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 T echnology Cooperation Funding Scheme 
 Program 64:  Grants for Encouraging the Estab lishment 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 provi ded under the Northeast Revitalization Program 
 Program 67:  Preferential Loans 
 
Program 68:  Income Tax Exemption for Ente rprises 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 
 G/SCM/N/228/CAN 
Page 20  
 
  Program 72:  Income Tax Refund for Re-investment of FIE Profits by Foreign Investors 
 Program 73:  VAT and Income Tax exemption/re duction 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 Impo rted Material and other Manufacturing Inputs 
 Program 76:  Reduction in Land Use Fees Trade  G/SCM/N/228/CAN 
 Page 21 
 
 
  APPENDIX 6 - Name(s) of the subsidy program(s ) countervailed at the final determination of 
subsidization of certain hot-rolled carbon steel sheet from India  
 
Program 1:  Duty Entitlement Pass Book Scheme,  
 
Program 2:  Advance Licenses,  
 
Program 3:  Special Import Licenses,  
 
Program 4:  Export Promoti on Capital Goods Scheme,  
 
Program 5:  Pre-Shipment Export Financial Assistance,  
 
Program 6:  Post-Shipment Export Financial Assistance,  
 
Program 7:  Forgiveness of Loans from the Steel Development Fund 
 
Program 8:  Forgiveness of Loans from the Government of India.  
  
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