G/SCM/N/363/CAN - World Trade Organization

G/SCM/N/363/CAN

7 October 2020

(20-6876) Page: 1/26

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 2020 from Canada.

_______________

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Reporting Member: CANADA1

SEMI-ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2

FOR THE PERIOD 1 JANUARY-30 JUNE 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 number4;

(*) if investigation

of >1 country

Date;

period of

investigation (S-subsidization;

I-injury)

Date of

measures;

range of individual

amounts of

subsidy;

"other" rates;

[range of applied

rates if different,

reason]

Date of duties;

range of

individual amounts of

subsidy;

"other" rates;

[range of

applied rates if

different,

reason]

Date of

application;

range of individual

amounts of

subsidy

or minimum

prices

Date,

reason

Date,

explanation

Import volume

or value (units/

currency) product

coverage,

period, if

different from

cols. 2/3

(Note 1)

Import volume

as % of

apparent domestic

consumption or

as % of total

imports

(Note 2)

Name(s) of the

subsidy

programme(s) countervailed

1 2 3 4 5 6 7 8 9 10 11

China Decorative and other

non‑structural plywood

HS 4412.10, 4412.31,

4412.33, 4412.34,

4412.39, 4412.94,

4412.99

DONP 2020 IN/CN

11.06.2020

D: 01.04.2019-

31.03.2020

I: N/A

- - - - - - - -

Turkey Corrosion resistant

steel sheet 2

HS 7210.30, 7210.49,

7210.61, 7210.69,

7212.20, 7212.30,

7212.50, 7225.91, 7225.92, 7226.99

COR2 2019 IN/TR (*)

08.11.2019

D: 01.07.2018-

30.06.2019

I: N/A

20.03.2020

7.72%

- - - - - - See Appendix 1

1 Documents can be found at: http://www.cbsa-asfc.gc.ca/sima-lmsi/menu-eng.html or https://decisions.citt-tcce.gc.ca/citt-tcce/a/en/nav_date.do. 2 All terms and column headings used in this format have the meanings assigned to them in the instructions. 3 For reference purposes only. 4 File numbering system was updated recently, some cases are presented under the old system and some under the new, depending on when they were initiated.

http://www.cbsa-asfc.gc.ca/sima-lmsi/menu-eng.html

https://decisions.citt-tcce.gc.ca/citt-tcce/a/en/nav_date.do

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1 2 3 4 5 6 7 8 9 10 11

United

Arab

Emirates

Corrosion resistant

steel sheet 2

HS 7210.30, 7210.49,

7210.61, 7210.69,

7212.20, 7212.30,

7212.50, 7225.91,

7225.92, 7226.99

COR2 2019 IN/AE(*)

08.11.2019

D: 01.07.2018-

30.06.2019

I: N/A

20.03.2020

0.00%

- - - - - - -

Viet Nam Corrosion resistant

steel sheet 2 HS 7210.30, 7210.49,

7210.61, 7210.69,

7212.20, 7212.30,

7212.50, 7225.91,

7225.92, 7226.99

COR2 2019 IN/VN (*)

08.11.2019

D: 01.07.2018-30.06.2019

I: N/A

20.03.2020

0.20%

- - - - - - See Appendix 2

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Reviews/Other subsequent proceedings

Country or customs

territory

Product Initiation Preliminary results/

determination

Final results Revocation of

Measures

Other (e.g. procedure

s 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 Certain photovoltaic modules and

laminates

HS 8541.41

CV/140/CN

21.05.2020 (SNR)

S: 01.01.2017-

31.03.2020

I: N/A

- - - - - - - See Appendix 3

Certain concrete

Reinforcing Bar

HS 7213.10,

7214.20, 7215.90,

7227.90

CV/138/CN

10.12.2019

(SNR)

S: 01.01.2016-

30.09.2019

I: N/A

- - - - - - - See Appendix 4

Certain steel

fasteners

HS 7318.11, 7318.12, 7318.14,

7318.15

CV/103/CN

28.10.2019

(SNR)

S: 05.01.2015-28.10.2019

I: N/A

- - - - - - - -

Certain aluminium

extrusions

HS 7604.10,

7604.21, 7604.29,

7608.10, 7608.20,

7610.10, 7610.90

CV/124/CN

08.03.2019

(SNR)

S: 01.01.2016-

31.12.2018

I: N/A

- - - - - - - See Appendix 5

Turkey Certain dry wheat

pasta HS ex-1902.19

DWP 2017 IN/TR

27.11.2019

(ADR)

- - - - - - - -

Codes and notations

CF - Information not provided for reasons of confidentiality INR - Interim review CITT

N/A - Not available ACI - Anti-circumvention investigation LDR - Lesser duty EXP - Measure expired without review

ADR - Administrative review (see below) P - Publication date

SNR - Expiry (sunset) review C - Date of commencement of duty collection

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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 Trade 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 determination of subsidization (maximum 120 days from the notice of the preliminary determination). If the Canadian International Trade Tribunal finds that the subsidized goods did not cause injury and did not threaten to cause injury, definitive duties are not imposed and provisional duties are refunded.

Rescinded (Column 7, reviews/other proceedings): The Canadian International Trade Tribunal generally conducts the expiry review (sunset review) before the expiry of the finding or order imposing duties. If the Tribunal finds that the injury caused by the subsidizing of the goods is not likely to resume or continue, they will rescind the original finding or order, usually on the date of that the order or finding would have expired.

Interim Review (INR): 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 measure, or where there are sufficient facts that, although in existence, were not put into evidence during the previous review or investigation and were not discoverable by the exercise of reasonable diligence at that time.

Sunset Review (SNR): A review of an existing countervailing measure to determine whether the measure should be continued.

Administrative Review (ADR): A review of administrative review of the amount of subsidy of an existing countervailing measure. These 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 this column is empty, the ADR has not been completed during the reporting period.

Anti-circumvention investigation: (ACI): An investigation to determine whether circumvention of an existing countervailing measure is occurring. These investigations determine whether an existing measure in force will be extended to the goods. Individual amounts of subsidy are not calculated and, therefore, it is not possible to state these amounts of subsidy. The completion date of the ACI is shown in column 5. If this column is empty, the ACI has not been completed during the reporting period.

NOTES

Note 1 - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy investigation.

Note 2 - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ratio of subsidized imports to total imports 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.

Note 4 - Applications regarding questions of law can be made to the Supreme Court of Canada although the Supreme Court of Canada must grant leave in order for the case to be heard. This is the final court of appeal.

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ANNEXES

DEFINITIVE COUNTERVAILING MEASURES IN FORCE AS OF 30 JUNE 2020 (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 Certain steel fasteners CV/103/CN

Duties 07.01.2005 C.Gaz.2005.I.139.04

06.01.2010 C.Gaz.2010.I.144.03

05.01.2015 C.Gaz.2015.I.149.03

Certain copper pipe fittings CV/118/CN

Duties 19.02.2007 C.Gaz.2007.I.141.09

17.02.2012 C.Gaz.2012.I.146.24

28.11.2016 C.Gaz.2017.I.151.07

Certain seamless steel casing CV/122/CN

Duties 10.03.2008 C.Gaz.2008.I.142.12

11.03.2013 C.Gaz.2013.I.147.30

28.11.2018 C.Gaz.2018.I.152.49

Certain carbon steel welded pipe CV/123/CN

Duties 20.08.2008 C.Gaz.2008.I.142.35

19.08.2013 C.Gaz.2013.I.147.40

28.03.2019 C.Gaz.2019.I.153.14

Certain thermoelectric coolers and warmers CV/121/CN

Duties 11.12.2008 C.Gaz.2008.I.142.51

09.12.2013 C.Gaz.2013.I.147.51

05.09.2019 C.Gaz.2019.I.153.37

Certain aluminium extrusions CV/124/CN

Duties 17.03.2009 C.Gaz.2009.I.143.13

17.03.2014 C.Gaz.2014.I.148.14

Certain oil country tubular goods CV/125/CN

Duties 23.03.2010 C.Gaz.2010.I.144.14

02.03.2015 C.Gaz.2015.I.149.11

Certain steel grating CV/126/CN

Duties 19.04.2011 C.Gaz.2011.I.145.19

18.04.2016 C.Gaz.2016.I.150.18

Certain pup joints CV/127/CN

Duties 10.04.2012 C.Gaz.2012.I.146.16

07.04.2017 C.Gaz.2017.I.151.16

Certain stainless steel sinks CV/129/CN

Duties 24.05.2012 C.Gaz.2012.I.146.22

08.02.2018 C.Gaz.2018.I.152.7

Certain steel piling pipe CV/130/CN

Duties 30.11.2012 C.Gaz.2012.I.146.49

04.07.2018 C.Gaz.2018.I.152.35

Certain unitized wall modules CV/135/CN

Duties 12.11.2013 C.Gaz.2013.I.147.47

03.07.2019 C.Gaz.2019.I.153.28

Certain silicon metal CV/136/CN

Duties 19.11.2013 C.Gaz.2013.I.147.48

22.08.2019 C.Gaz.2019.I.153.35

Certain copper tube CV/137/CN

Duties 18.12.2013 C.Gaz.2014.I.148.01

25.09.2019 C.Gaz.2019.I.153.40

Certain concrete reinforcing bar CV/138/CN

Duties 09.01.2015 C.Gaz.2015.I.149.03

-

Certain photovoltaic modules and laminates CV/140/CN

Duties 03.07.2015 C.Gaz.2015.I.149.36

-

Certain carbon and alloy steel line pipe CV/142/CN

Duties 29.03.2016 C.Gaz.2016.I.150.15

-

Certain large diameter carbon and alloy steel line pipe CVD/143/CN

Duties 20.10.2016 C.Gaz.2016.I.150.44

-

Certain fabricated industrial steel components FISC 2016 IN/CN

Duties 25.05.2017 C.Gaz.2017.I.151.22

-

Certain sucker rods

SR 2018 IN/CN

Duties 14.12.2018

C.Gaz.2018.I.152.52

-

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Country/ Customs Territory

Product, investigation ID number

Measure(s) Date of original imposition; publication reference

Date(s) of extension; publication

reference(s)

China (Cont'd) Certain cold-rolled steel CRS 2018 IN/CN (*)

Duties 21.12.2018 C.Gaz.2019.I.153.01

-

European Union Certain refined sugar CV/87/EU

Duties 06.11.1995 C.Gaz.1995.I.129.46

03.11.2000 C.Gaz.2000.I.134.47

02.11.2005 C.Gaz.2005.I.139.46

01.11.2010 C.Gaz.2010.I.144.471

30.10.2015 C.Gaz.2015.I.149.46

India Certain hot-rolled steel sheet (previously hot-rolled carbon steel sheet) CV/94/IN

Duties 17.08.2001 C.Gaz.2001.I.135.34

16.08.2006 C.Gaz.2006.I.140.34

15.08.2011 C.Gaz.2011.I.145.35

12.08.2016 C.Gaz.2016.I.150.35

Certain carbon steel welded pipe CV/132/IN

Duties 11.12.2012 C.Gaz.2012.I.146.51

08.12.2017 C.Gaz.2018.I.152.43

Korea, Rep. of Certain cold-rolled steel CRS 2018 IN/KR (*)

Duties 21.12.2018 C.Gaz.2019.I.153.01

-

Turkey Certain dry wheat pasta DWP 2017 IN/TR

Duties 26.07.2018 C.Gaz.2018.I.152.31

-

Viet Nam Certain copper pipe fittings CPF2 2017 IN/VN

Duties 25.05.2018 C.Gaz.2018.I.152.26

-

Certain cold-rolled steel CRS 2018 IN/VN (*)

Duties 21.12.2018 C.Gaz.2019.I.153.01

-

Note 5 - The Canada Gazette is available electronically since 1998.

1 The finding against the European Union was originally rescinded but this decision was reversed on

appeal and duties were reinstated in accordance with the Tribunal's decision of 28 September 2012.

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REFUND REQUESTS DURING THE PERIOD 1 JANUARY THROUGH 30 JUNE 2020 (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 Certain aluminium extrusions CV/124/CN

17.03.2009 13.01.2020

10 (commenced) 7 (completed) 8

Certain steel fasteners CV/103/CN

07.01.2005 05.01.2015


Certain fabricated industrial steel components FISC 2016 IN/CN

25.05.2017 3 (commenced) 0 (completed) 8

Certain oil country tubular goods CV/125/CN

23.03.2010 02.03.2015


Certain pup joints CV/127/CN

10.04.2012 07.04.2017


Certain seamless steel casing CV/122/CN

10.03.2008 28.11.2018


Certain stainless steel sinks CV/129/CN

24.05.2012 08.02.2018


Certain thermoelectric coolers and warmers CV/121/CN

11.12.2008 09.12.2013


Certain photovoltaic modules and laminates CV/140/CN


European Union Certain refined sugar CV/87/EU

06.11.1995 30.10.2015


Turkey Certain dry wheat pasta DWP 2017 IN/TR


Viet Nam Certain copper pipe fittings CPF2 2017 IN/VN


Note 6 - 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 previously with respect to imported goods subject to countervailing measures.

Note that in the context of the Canadian system for processing refund requests, the following descriptions apply for the table headings:

- "Number of refund requests received": the number of requests received during the period covered by the report.

- "Number of refund reviews commenced": includes the number of requests received during the period covered by the report and the number of requests 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": the number of requests that were completed during the period covered by the report.

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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 2020 (NOTE 7)



Date of filing of appeal

Date of appeal decision

Nil

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.

TERMINATION OF MEASURES DURING THE PERIOD 1 JANUARY THROUGH 30 JUNE 2020



Date of termination Reason of termination

Nil

G/SCM/N/363/CAN

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APPENDIX 1 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE PRELIMINARY DETERMINATION OF SUBSIDIZATION OF CERTAIN

CORROSION-RESISTANT STEEL SHEET FROM THE REPUBLIC OF TURKEY

Program 1: Rediscount Credit Program

Program 3: Post-shipment Rediscount Credits (PSRC)

Program 4: Pre-export Credits (PEC)

Program 6: Investment Credit for Export

Program 8: Export Credit Insurance including: Short-term Export Credit Insurance

Program 10: Credit Guarantee Fund (KGF) Scheme for Turk Eximbank Programs

Program 23: Inward Processing Regime – Excessive tax exemptions and drawback (Import Duty Rebates/Drawback Under Inward Processing Regime; Tariff and VAT Exemptions

Under Inward Processing Certificate Program)

Program 24: Deduction from Taxable Income for Export Revenue

Program 25: Exemption from Banking and Insurance Transactions Tax (BITT) on Foreign Exchange Transactions

Program 27: Investment Incentive Program

Program 32: Provision of Input (e.g. Hot-rolled Steel, Cold-rolled Steel, coking coal) at Less than Adequate Remuneration

Program 33: Incentives for R&D Operations and Investments

Program 34: TUBITAK Industrial R&D Projects Grant

Program 35: Social Security Premium Incentive (Employer’s Share)

APPENDIX 2 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE

PRELIMINARY DETERMINATION OF SUBSIDIZATION OF CERTAIN CORROSION-RESISTANT STEEL SHEET FROM

THE SOCIALIST REPUBLIC OF VIET NAM

Program 1: Exemptions of import duty

Program 3: Incentives on Non-agricultural land use tax

Program 4: Exemption/Reductions of Land Rent, Tax and Levy

Program 6: Enterprise income tax preferences, exemptions and reductions

Program 8: Investment support

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APPENDIX 3 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN CONCRETE REINFORCING

BARS FROM THE PEOPLE'S REPUBLIC OF CHINA

Program 2: Fuyang and Hangzhou City Government Grants for Enterprises Operating Technology and Research and Development Centers

Program 4: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated

Areas

Program 5: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other Designated Areas

Program 6: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas

Program 7: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in Special Economic Zones (excluding Shanghai Pudong Area)

Program 8: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in the Economic and Technological Development Zones

Program 9: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in SEZs and other Designated Areas

Program 10: Tax concessions for Central and Western regions

Program 11: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas

Program 12: Preferential Costs of Services and/or Goods Provided by Government or State-owned

Enterprises (SOEs) in SEZs and Other Designated Areas

Program 13: VAT Exemptions for the Central Region

Program 14: Loan from Local Finance Bureau

Program 15: Loans and Interest Subsidies provided under the Northeast Revitalization Program

Program 16: Policy Lending to Particular Industries

Program 17: Preferential Loans Characterized as a Lease Transaction

Program 18: Preferential Loans for SOEs

Program 19: Debt Forgiveness

Program 20: Preferential Loans for FIEs

Program 22: Export Seller’s Credit for High- and New-Technology Products by China EMIX Bank

Program 23: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)

Program 24: Changzhou Technology Plan (Jiangsu)

Program 25: Enterprise Innovation Award of Qishuyan District (Jiangsu)

Program 27: Environment Protection Award (Jiangsu)

Program 28: Grant - Jiangsu Province Finance Supporting Fund

Program 29: "Large and Excellent" Enterprises Grant

G/SCM/N/363/CAN

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Program 30: "Two New" Product Special Funds of Guangdong Province

Program 31: Advanced Science/Technology Enterprise Grant

Program 32: Allowance to Pay Loan Interest (Zhongshan City, Guangdong)

Program 33: Assistance for Optimizing the Structure of Import/Export of High-Tech Products

Program 34-1: Assistance for Technology Innovation - R&D Project


























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Program 35: Award for Good Performance in Paying Taxes

Program 36-1: Awards for the Contributions to Local Economy and Industry Development


















Program 37: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China"

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Program 38: Business Bureau 2012 Market Monitoring System of Subsidies

Program 39: Business Development Overseas Support Fund (Foshan)

Program 40: Circular on Issuance of Management Methods for Foreign Trade Development Support Fund (Support Fund)

Program 41-1: Emission Reduction and Energy-saving Award










Program 42: Energy Saving Grant 2008

Program 43: Energy-saving Technology Renovation Fund

Program 44: Export Assistance Grant

Program 45: Export Brand Development Fund

Program 46: Export Credit Subsidy Programs: Export Buyer’s Credits

Program 47: Export Grant 2006, 2007, 2008

Program 48-1: Financial Subsidy





Program 50: Foreign Trade Grant 2008

Program 51: Fund for SME Bank-Enterprise Cooperation Projects

Program 52: Funds for Outward Expansion of Industries in Guangdong Province

Program 53: Funds of Guangdong Province to Support the Adoption of E-Commerce by Foreign Trade Enterprises

Program 54-1: Foreign Trade Development Fund Program – Grants

G/SCM/N/363/CAN

- 15 -

Program 54-2: Foreign Trade Development Fund Program – Grants

Program 55: Government Export Subsidy and Product Innovation Subsidy

Program 57: Grant - Financial Subsidies from Wei Hai City Gao Cun Town Government

Program 58: Grant - Large Taxpayer Award

Program 59-1: Grant - Patent Application Assistance









Program 60: Grant - Policy on Value-added Tax for Recyclable Resources

Program 61-1: Grant - Provincial Foreign Economy and Trade Development Special Fund

Program 61-2: Grant - Provincial Foreign Economy and Trade Development Special Fund

Program 62: Grant - Provisional Industry Promotion Special Fund

Program 63: Grant - Resources Conservation and Environment Protection Grant

Program 64: Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009

Program 65: Grant - State Service Industry Development Fund

Program 66: Grant - Water Pollution Control Special Fund for Taihu Lake

Program 67: Grant for key enterprises in equipment manufacturing industry of Zhongshan

Program 68: Grants for Encouraging the Establishment of Headquarters and Regional Headquarters with Foreign Investment

Program 69: Grants for International Certification

Program 70: Grants to Privately-Owned Export Enterprises

Program 71: Grants Under Regulations for Export Product Research and Development Fund Management

Program 72: Grants under the Science and Technology programme of Hebei Province

Program 73: Grants under the Science and technology programme of Jiangsu Province

Program 74: Guangdong - Hong Kong Technology Cooperation Funding Scheme

G/SCM/N/363/CAN

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Program 75: Guangdong Supporting Fund

Program 76: Guaranteed Growth Fund

Program 77: Hangzhou City Government Grants Under the Hangzhou Excellent New Products/Technology Award

Program 78: Implementing Measures on the Supporting Fund for Foreign Trade & Economic Development of Jiangxi Province (Implementing Measures)

Program 79: Important Structural Adjustment Program of Jiangsu Province

Program 80: Initial Public Offering (IPO) Grants from the Hangzhou Prefecture and the City of

Fuyang

Program 81: Innovative Experimental Enterprise Grant

Program 82: Innovative Small and Medium-Sized Enterprise Grants

Program 83: Interim Measures of Fund Management of Allowance for Zhongshan Enterprises to

Attend Domestic and Overseas Fair (Zhongshan)

Program 84: International Market Fund for Small- and Medium-sized Export Companies) [Matching Funds for International Market Development for SMEs]

Program 85: Jiangxi Provincial Bulk Cement Special Fund: Transformation of Bulk Cement Facilities and Equipment

Program 86: Jiangxi Provincial Environmental Protection Special Fund

Program 87: Jiangxi Provincial Wall Material Renovation Special Fund: Special Subsidies for

New Wall Materials

Program 89-1: Local and Provincial Government Reimbursement Grants on Export Credit Insurance Fees






Program 90: Miscellaneous Grants

Program 91: Modern Service Grant

Program 92-1: Municipal Government - Exhibition Grant



G/SCM/N/363/CAN

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Program 93: Municipal Government - Export Grant

Program 94: Municipal Government - Insurance Fee Grant

Program 95: National Environmental Protection and Resources Saving Program: Grants for the Optimization of Energy Systems

Program 96: National Innovation Fund for Technology Based Firms

Program 97: Outstanding Growth Private Enterprise and Small- and Medium-sized Enterprises Development in Jiangyin Fund

Program 98: Patent award in Guangdong province

Program 99: Pension Fund Grants

Program 100: Product Quality Grant

Program 101: Provincial Fund for Fiscal and Technological Innovation

Program 102-1: Provincial Government - Equipment Grant

Program 102-2: Provincial Government - Equipment Grant

Program 103: Provincial Loan Discount Special Fund for SMEs

Program 104: Provincial Scientific Development Plan Fund

Program 105: Refund from Government for Participating in Trade Fair (Foshan)

Program 106: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments

Program 107: Reimbursement of Foreign Affairs Services Expenses (Foshan)

Program 108: Repaying Foreign Currency Loan by Returned VAT

Program 109: Research & Development (R&D) Assistance Grant

Program 110-1: Science and Technology Award






Program 111: Small and Medium-sized Enterprise Support Funds

Program 112: Special Fund for Significant Science and Technology in Guangdong Province

Program 113: Special Support Fund for Non-State-Owned Enterprises

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Program 114: Special Supporting Fund for Commercialization of Technological Innovation and Research Findings

Program 115: State Special Fund for Promoting Key Industries and Innovation Technologies

Program 116: Subsidy for Promoting Energy-saving Buildings

Program 117: Subsidy for the Technology Development

Program 118: Superstar Enterprise Grant

Program 119: Support Funds for Construction of Project Infrastructure Provided by Administration Commission of Lianyungang Economic and Technological Development Zone

(LETDZ)

Program 120: Supporting Fund for Non-refundable Export Tax Loss on Mechanical & Electrical Product and High-tech Product

Program 121: Taxpayer Grant

Program 122: Technical Renovation Loan Interest Discount Fund

Program 123: Technology Project Assistance

Program 124: Technology to Improve Trade R&D Fund

Program 125: The State key technology project fund

Program 126: Venture Investment Fund of Hi-Tech Industry

Program 127-1: Water Conservancy Fund Deduction

Program 127-2: Water Conservancy Fund Deduction

Program 128: Water Fund Refund/Exemption 2008

Program 129: Water Saving Enterprise

Program 130-1: Award for Excellent Enterprise

Program 130-2: Award for Excellent Enterprise

Program 131-1: Export Award




Program 132: Financial Assistance for an Overseas Market Survey

Program 133: Foreign Trade Promotion Award

Program 134: Fund for Supporting Strategic Emerging Industries by Guangdong Governments

Program 135: Medium Size and Small Size Enterprises Development Special Fund

Program 136: Medium Size and Small Size Trading Enterprises Development Special Fund

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Program 137-1: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices

Program 137-2: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices

Program 138: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary Industries" by Guangdong Governments

Program 139: Stamp Tax Exemption on Share Transfers under Non-tradable Share Reform

Program 140: Supporting Fund for Becoming Publicly Listed Company

Program 141: Supporting Fund for the "Working Capital" Loan Interest

Program 142: Supporting Fund for the Development from Guangzhou Local Governments

Program 143: Foreign Trade Development Fund Program - VAT Refunds

Program 144: Golden Sun Demonstration Program

Program 145: Special Energy Fund

Program 146: Fund for Economic, Scientific and Technology Development

Program 147: Grants for "International Top 500 Enterprises"

Program 148: Foreign Trade Development Fund of Old Industrial Bases of Northeast China

Program 149: New Product Award

Program 150: Capital Increase Award

Program 151: Corporate Income Tax Reduction for New High-Technology Enterprises

Program 152: Deed Tax Exemptions For Land Transferred through Merger or Restructuring

Program 153: Income tax concessions for the enterprises engaged in the comprehensive resource

utilisation (‘special raw materials’)

Program 155: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors

Program 156: Local income tax exemption and reduction programmes for the productive FIEs

Program 157: Municipal Government - Preferential Tax Program

Program 158: Provincial Government of Guangdong Tax Offset for R&D

Program 159: Preferential income tax policies for particular regions

Program 160: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced

Equipment for Technology Upgrading Purpose

Program 161: 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 162: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge Intensive

Program 163: Preferential Tax Policies for Foreign Invested Export Enterprises

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Program 164: Preferential Tax Policies for the Research and Development of FIEs

Program 165: Preferential Tax Policies in the Western Regions

Program 166: Preferential Tax Programs for Encouraged Industries or Projects

Program 167: Accelerated Depreciation on Fixed Assets

Program 168: City maintenance and Construction Taxes and education surcharges for Foreign Invested Enterprises

Program 169: Various local tax discounts (Shandong Province, Chongqing City, Guangxi Region Zhuang, Tax privileges to develop central and western regions)

Program 170: VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt-to-Equity Swaps

Program 171: Tax policies for the deduction of research and development expenses

Program 172: Tax Preference Available to Companies that Operate at a Small Profit

Program 173: Two free, three half tax exemptions for the productive FIEs

Program 174: VAT exemption for products sold by FIEs

Program 175: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment

Program 176: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs

Program 177: VAT rebates on domestically produced equipment

Program 178: VAT refunds to FIEs purchasing domestically produced equipment

Program 179: VAT deduction on fixed assets in the Central region

Program 180: Income tax credit for the purchase of domestically manufactured production equipment

Program 181: Import tariff and VAT exemptions for FIEs and certain domestic enterprises using imported equipment in encouraged industries

Program 182: Acquisition of Government Assets at Less than Fair Market Value

Program 183: Export Restrictions on raw materials (e.g. Coke)

Program 184: Input Materials Provided by Government at Less than Fair Market Value

Program 185: Utilities Provided by Government at Less than Fair Market Value

Program 186: Debt-to-Equity Swaps

Program 187: Dividend exemption between qualified resident enterprises

Program 188: Equity Infusions

Program 189: Unpaid Dividends

Program 191: Exhibition subsidy for 2012

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Program 192: Industry development subsidy by finance bureau

Program 194: Investment promotion grant

Program 195: Three-new industry supporting fund

Program 196: Solar power station grant

Program 197-1: Imports interest discount fund

Program 197-2: Imports interest discount fund

Program 198-1: Fixed assets investment fund

Program 198-2: Fixed assets investment fund

Program 199: Municipal Government High-Tech Zone supporting fund

Program 200: Safety production standardization grant

Program 201: Municipal Government Science and Technology Bureau Award

Program 202: Municipal Government high and new technology enterprise award

Program 203: Innovative award

Program 204: Production and sale growth award

Program 205: Income growth award of 2012

Program 206: Engineering technology research centre award of 2012

Program 207: Fixed assets investment rewards

Program 208: Environmental Protection Agency award

Program 209: Dredging fund

Program 210: Production efficiency award

Program 211: Photovoltaic industry development policy fund

Program 212: Energy Saving Grant 2012

Program 213: Import Fund 2011

Program 214: Environmental pollution liability insurance premium subsidy

Program 215: Safety production standardization enterprise subsidy

Program 216: Encourage for export enterprises to develop Electronic Commerce Trade

Program 217: Development Zone Subsidy

Program 218: High school graduates youth Internship Program

Program 219: Science and technology subsidy – Municipal Government Science & Technology Bureau

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Program 220: Expanded Production Incentives

Program 221: Foreign Experts Financial Subsidy

Program 222: Identification Subsidy

Program 223: The Subsidy Income

Program 224: Strategic Planning Subsidy

Program 225: Grant in-aid

Program 226: Subsidies for Internship

Program 227: Technology Infrastructure support-- Solar vertical integration research centre

Program 228: Technology development award from Science and Technology Office of local municipal government.

Program 229: Award for high-technology enterprises

Program 230: Subsidies from provincial Photovoltaic Industry Association - Project of technical

standard components staebler-wronski effect development costs

Program 231: Provincial international cooperation projects funding-Research program corporated with one company in Israel

Program 232: R&D Incentives for Medium/Large-sized Enterprises

Program 233: 863 project-Project of MW thin film silicon/crystalline silicon heterojunction solar cell industrialization key technology project

Program 234: 863/1 project-National high-tech research and development plan in 2012

Program 235: 863/2 project-Program of Crystalline silicon cells industrialization key technology and Demonstration of the production line with 21% efficiency

Program 236: 863/3 project-Development of silica-based nanowire solar cells

Program 237: 973/2 project -Low defect high efficiency crystalline silicon solar cell research

Program 238: Technical standards award in 2012, 2013-Specification for package protection technology for PV Modules, Test Method for Vinyl Acetate in EVA Applied in PV modules

Program 239: Infrastructure Construction

Program 240: 220KV Line Settlement Construction Funds

Program 241: Allowance for Colling Circulating Water Project

Program 242: Special funds to support the business development of foreign trade from Finance Bureau

Program 243: Patent Fund in 2013

Program 244: Fifth Science and Technology Award for major patent creators

Program 245: Patent fund (PCT) in 2013 from provincial Intellectual Property Office

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Program 246: Patent award from Science and Technology Office of Municipal Government

Program 247: Patents Fund in 2012

Program 248: Patent grants-the patents applied in the first half of 2012; the patents granted in the second half of 2012

Program 249: Patent award for the project of a core science and education town and eight industrial parks garden

Program 250: Provincial Strategic Emerging Industry Development Funds

Program 251: Major Achievements-MW Square crystal silicon heterostructure solar cells

development and industrialization

Program 252: Fund for promoting the transformation and upgrading of standardization from Provincial Department of Finance

Program 253: Laboratory Development Supporting Funds

Program 254: The 4th technology plan (technology infrastructure supporting) in 2013 to match with Provincial-level technology development award

Program 255: Supporting Funds in 2012 Finance Bureau of Changzhou City

Program 256: Provincial forwarding looking research in 2013 -Research program corporated with one company in Israel

Program 257: Funds on Provincial natural science in 2014-projects of Industrial Grade crystalline silicon solar cell device physics and loss analysis

Program 258: Water Conservation Projects in 2012 in Southeast Factory

Program 259: On-point site for building as the provincial-level water conservation city

Program 260: Water conservation project for degumming cleaning by using wastewater in west silicon-production factories

Program 261: Award for R&D development for large and medium-sized enterprises

Program 262: Funds on Postdoctoral Workstation

Program 263: National Key new Product Projects Awards

APPENDIX 4 - NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN CONCRETE REINFORCING

BARS FROM THE PEOPLE’S REPUBLIC OF CHINA

Program 1: Assistance for Technology Innovation - R&D Project

Program 2: Subsidy for the Technology Development

Program 3: Fund for Urban Public Utilities

Program 4: Grants under the Information Technology Program of Feicheng

Program 5: Tax policies for the deduction of research and development expenses

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APPENDIX 5 – NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE FINAL DETERMINATION OF SUBSIDIZATION OF CERTAIN 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 Government 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

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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 Technology Cooperation Funding Scheme

Program 44: Grants for Encouraging the Establishment 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 enterprises with foreign investment which are technology-intensive and knowledge-intensive

Program 51: Preferential tax policies for the research and development of foreign-invested enterprises

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Program 52: Preferential tax policies for foreign invested enterprises and foreign enterprises which have establishments or place in China and are engaged in production or business operations purchasing domestically produced equipment

Program 53: Preferential tax policies for domestic enterprises purchasing domestically produced equipment for technology upgrading purpose

Program 54: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors

Program 55: VAT and Income Tax Exemption/Reduction for Enterprises adopting Debt-to-Equity Swaps

Program 56: Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs

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G/SCM/N/363/CAN - World Trade Organization

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