Ministry of Commerce, Polysilicon Dumping, Corporate Tax Rate Details

Abstract [Publishing Unit] Ministry of Commerce of the People's Republic of China [Publication Number] Announcement No. 48 of 2013 [Release Date] 2013-07-18 According to the "Anti-Dumping Regulations of the People's Republic of China" (hereinafter referred to as the "Anti-Dumping Regulations"), on July 20, 2012, the Ministry of Commerce issued Announcement No. 40, initiating an investigation into the anti-dumping practices involving imported solar-grade polysilicon from the United States and South Korea. This product falls under the "People's Republic of China Import and Export Tariff." It is important to note that electronic-grade polysilicon used in semiconductor manufacturing, such as integrated circuits and discrete devices, is not included in this survey.
Ministry of Commerce

[Published Document Number] Announcement No. 48 of 2013

[Release Date] 2013-07-18

The Ministry of Commerce, as the investigating authority, conducted a comprehensive review to determine whether dumped imports of solar-grade polysilicon from the United States and South Korea caused material injury to the domestic industry and whether there was a causal link between dumping and such injury. Based on the findings of the investigation and the provisions outlined in Article 24 of the Anti-Dumping Regulations, a preliminary ruling was made and announced accordingly.

I. Preliminary Ruling The investigation authority concluded that during the investigation period, the products under scrutiny were indeed dumped, the domestic polysilicon industry suffered substantial damage, and there was a clear causal relationship between the dumping practices and the harm inflicted. II. Scope of the Product Under Investigation and Measures The scope of the investigation includes imported solar-grade polysilicon originating from the United States and South Korea. The product name is "Solar-Grade Polysilicon," with the English term being "Solar-Grade Polysilicon." It refers specifically to rod-shaped, bulk, and granular polycrystalline silicon produced using the modified Siemens or silane methods, utilizing chlorosilane as a raw material for photovoltaic cells. The electrical characteristics include base phosphorus resistivity below 300 ohms (Ω·cm), base boron resistivity below 2600 ohms (Ω·cm), carbon concentration above 1.0×10¹⁶ at/cm³, n-type minority carrier lifetime below 500 μs, donor impurity concentration above 0.3×10⁹, and acceptor impurity concentration above 0.083×10⁹. This product is primarily used in the production of monocrystalline silicon rods and directional solidified polycrystalline ingots, serving as a key raw material for crystalline silicon photovoltaic cells. Electronic-grade polysilicon used in semiconductors is outside the scope of this investigation. III. Temporary Anti-Dumping Measures Under Articles 28 and 29 of the Anti-Dumping Regulations, temporary anti-dumping measures were implemented in the form of deposits. Starting from July 24, 2013, importers were required to pay deposits to Chinese customs based on the dumping margins determined in the preliminary ruling. The dumping margins for the companies involved are as follows: **United States** 1. REC Solar Grade Silicon Co., Ltd. (REC Solar Grade Silicon LLC) – 57% 2. REC Advanced Silicon Materials Co., Ltd. (REC Advanced Silicon Materials LLC) – 57% 3. Hemlock Semiconductor (Hemlock Semiconductor Corporation) – 53.3% 4. MEMC Pasadena Ltd. (MEMC Pasadena, Inc.) – 53.7% 5. AE Polysilicon Corporation – 57% 6. Other U.S. companies (All Others) – 57% **South Korea** 1. Xiongjin Polysilicon Co., Ltd. (Woongjin Polysilicon Co., Ltd.) – 12.3% 2. OCI Company Ltd. – 2.4% 3. Korea Silicon Industry Co., Ltd. (Hankook Silicon Co., Ltd.) – 2.8% 4. KCC Corp. and Korean Advanced Materials (KAM Corp.) – 48.7% 5. Innovation Silicon Co., Ltd. – 48.7% 6. Other Korean companies (All Others) – 12.3% IV. Method of Deposit Collection From July 24, 2013, importers must pay deposits to Chinese customs when importing the products under investigation, based on the deposit rates specified in this announcement. The deposit is calculated as a percentage of the customs-certified duty-paid price, including import value-added tax. The formula used is: **Deposit Amount = (Customs-Certified Duty-Paid Price × Margin Collection Ratio) × (1 + Import Link VAT Rate)** V. Comments Within 10 days of the announcement’s release, interested parties may submit written comments along with supporting evidence to the investigation authority. All submissions will be reviewed in accordance with applicable laws and regulations.

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