66 FR 13909, March 8, 2001 C-475-815 Sunset Review Public Document MEMORANDUM TO: Bernard T. Carreau Deputy Assistant Secretary Import Administration FROM: Jeffrey A. May Director Office of Policy SUBJECT: Issues and Decision Memorandum for the Full Sunset Review of Small Diameter Circular Seamless Carbon and Alloy Standard, Line and Pressure Pipe from Italy; Final Results Summary: We have analyzed the case brief submitted on behalf of Dalmine S.p.A. ("Dalmine") , and the rebuttal brief submitted on behalf of U.S. Steel Group, a unit of USX Corporation and Vision Metals, Inc. ("domestic interested parties") in the full sunset review of the countervailing duty order covering small diameter circular seamless carbon and alloy steel standard, line and pressure pipe ("seamless pipe") from Italy. We recommend that you approve the positions we have developed in the Discussion of the Issues section of this memorandum for these final results of review. Below is the complete list of the issues in this full sunset review for which we received case and rebuttal briefs by parties: 1. Automatic Initiation 2. Likelihood of continuation or recurrence of countervailable subsidies 3. Net countervailable subsidy likely to prevail Background: In our preliminary results, published on October 27, 2000 (65 FR 64426), we found that revocation of the order would likely result in continuation or recurrence of dumping with net rate of 1.47 percent for all producers/exporters in Italy. On December 11, 2000, within the deadline specified in 19 CFR 351.309(c)(1)(i), we received a case brief on behalf of Dalmine. On December 18, 2000, we received a rebuttal brief on behalf of domestic interested parties. Although a hearing was requested by domestic interested parties, that request was subsequently withdrawn and no hearing was held in this full sunset review. Discussion of the Issues In accordance with section 751(c)(1) of the Act, the Department is conducting this sunset review to determine whether termination of the countervailing duty order would likely lead to continuation or recurrence of a countervailable subsidy. Section 752(c) of the Act provides that, in making this determination, the Department shall consider the net subsidy determined in the investigation and subsequent reviews, and whether any change in the program which gave rise to the net countervailable subsidy has occurred and is likely to affect that net countervailable subsidy. Section 752(b)(3) of the Act provides that the Department shall provide to the International Trade Commission ("the Commission") the net countervailable subsidy likely to prevail if the order is revoked. In addition, consistent with section 752(a)(6) of the Act, the Department shall provide to the Commission information concerning the nature of the subsidy and whether it is a subsidy described in Article 3 or Article 6.1. of the 1994 World Trade Organization ("WTO") Agreement on Subsidies and Countervailing Measures ("SCM Agreement"). Below we address the responses of interested parties. 1. Automatic Initiation Interested Party Comments In its case brief of December 11, 2000, Dalmine argues that U.S. law failed to incorporate the presumption of automatic revocation found in Article 21.3 of the SCM Agreement, opting instead for automatic initiation of sunset reviews in every case.(1) Dalmine asserts that Article 21.3 of the SCM Agreement provides for two exceptions to automatic revocation: (1) self-initiation by the authorities; or (2) initiation based on a duly substantiated request made "by or on behalf of" the domestic industry. Dalmine alleges that U.S. law is contrary to the SCM Agreement because it does not require that self-initiation of a sunset review be reserved for "special circumstances" and be based on "sufficient evidence of dumping, injury, and causal link," citing Article 11.6 of the WTO Agreement.(2) Thus, Dalmine concludes in its argument, the Department's initiation of a sunset review in this case is "invalid and contrary to U.S. obligations under the WTO SCM Agreement," and the order should be revoked as a result. In their December 18, 2000, rebuttal brief, domestic interested parties argue that Dalmine's claim that the Department's automatic initiation of this sunset review violates U.S. obligations under the SCM Agreement should be rejected and is "devoid of any merit." Domestic interested parties assert that Article 21.3 of the SCM Agreement provides for self-initiation of five-year sunset reviews by investigating authorities "like the Department." According to domestic interested parties, Article 11.6 of the SCM Agreement applies to the initiation of countervailing duty investigations and is inapplicable here. Thus, assert domestic interested parties, there are no requirements similar to those in Article 11.6 that are imposed on the self-initiation of this sunset review. As a result, domestic interested parties argue that the Department's self- initiation of this sunset review and U.S. law authorizing the Department's action in so doing are in "full compliance with the relevant and applicable provisions of the SCM Agreement." Department's Position The Department's automatic initiation of this sunset review is expressly required by the Department's statute. See Section 751(c)(1) of the Act, which provides that "... 5 years after the date of publication of ... a countervailing duty order ... the administering authority ... shall conduct a review to determine ... whether revocation of the countervailing ... duty order would be likely to lead to continuation or recurrence of countervailable subsidy...." (Emphasis added.) See also SAA at 879. This provision is consistent with our obligations under the SCM Agreement. 2. Likelihood of Continuation or Recurrence of a Countervailable Subsidy Interested Party Comments Dalmine requests that the Department find in its final results that subsidization would not recur in the event of revocation and, as a result, revoke the order. Dalmine asserts that, under Section 752(b) of the Act, the Department must revoke the order unless it finds that revocation is likely to lead to continuation or recurrence of a countervailable subsidy. Dalmine stresses, in its argument, that the burden of proof is not on Dalmine to show that the continuation or recurrence of countervailable subsidies is unlikely if the order were revoked. Instead, Dalmine asserts that the Department, if it were to make a finding in favor of continuation of the order, must make an affirmative determination, weighing all the record evidence, that the continuation or recurrence of countervailable subsidies is more likely than not if the order were revoked. According to Dalmine, the record evidence shows that all programs previously found to be countervailable have been terminated and that any continuing benefits under these terminated programs have expired or fallen below the de minimis level. Thus, Dalmine argues, although the record evidence cannot prove that there is no possibility that countervailable subsidies will continue or recur, the record evidence does not show that countervailable subsidies are likely to continue or recur if the order were revoked, and this compels revocation. Dalmine further asserts that an administrative review does not need to be conducted in order for the Department to examine record evidence that recurrence or continuation of a countervailable subsidy is not likely. Dalmine, citing section 752(b)(1)(B) of the Act, states that it is aware that the Department "normally" reports the rate from an investigation or subsequent review to the U.S. International Trade Commission ("ITC"), but argues that the law recognizes that changes may occur after the most recent segment of a proceeding and these change should be taken into account in a sunset review. According to Dalmine, the Department should consider such changes in making its likelihood determination, and, if it declines to consider changes in subsidy programs that have not been previously examined in an administrative review, then the Department is acting contrary to the statute and is rendering the sunset review process a meaningless exercise biased toward continuation of the order. Dalmine notes that the SAA states that "the participation of the foreign government is indispensable, because only that government is in a position to explain its actions and intentions with respect to present and future subsidization."(3) In view of this, Dalmine argues, it is inconsistent for the Department to disregard information provided by a foreign government on the basis that no administrative review was conducted. Citing Final Results of Full Sunset Review: Live Swine from Canada,(4) Dalmine argues that the Department has previously accepted evidence of termination in a sunset review, where the evidence was not verified during a previous administrative review. Dalmine argues that the mere possibility of recurrence is not a sufficient basis for an affirmative determination that subsidies are likely to recur, and that the record evidence does not support such a finding. Further, Dalmine urges the Department to accept its argument that the lack of a prior administrative review in this case does not justify ignoring evidence of termination and absence of residual benefits. Dalmine continues its argument by addressing the details of the three programs previously deemed countervailable in this proceeding.(5) Dalmine asserts that, based on its prior responses in this sunset proceeding, as well as the submissions of the European Commission (EC) and the Government of Italy, in this sunset review, it has shown that all three programs were terminated and are "unlikely to be reinstated." Dalmine asserts that benefits are unlikely to be reinstated because the EC's Commission Decision 2496/96 prohibits the granting of aid to the steel industry except in narrow circumstances. Thus, according to Dalmine, EC and Italian policies against further subsidies to the steel industry, viewed in conjunction with the termination of the subsidy programs at issue, "strongly indicate[s]" that there is no reasonable likelihood that those programs will be reinstated. Dalmine next claims that the record evidence demonstrates that benefits to Dalmine under the programs deemed countervailable have ceased. Dalmine reiterates that these programs were terminated and alleges that any "residual" benefit under any of the programs either ceased or fell below the de minimis threshold by the time of this sunset review. Dalmine states that the Department's Policy Bulletin dictates that, when the benefit stream will not continue beyond the end of the sunset review, normally this should give rise to the conclusion that the countervailable subsidy will not continue.(6) According to Dalmine, the Department already calculated and verified the benefit streams accruing under all three programs deemed countervailable in the original investigation. Thus, it asserts, there is no need to recalculate the benefit streams, or to reverify such figures, which it claims are fixed. Dalmine argues that the Department need only compare the previously calculated benefit stream amount for a given period with Dalmine's revenues for a corresponding period. Dalmine asserts that this revenue figure is "readily available from Dalmine's public independently audited financial statement" on the record in this sunset review. Dalmine alleges that this record information, which it states the Department has refused to consider, shows that the benefits under all three programs either do not continue or are de minimis. Thus, Dalmine concludes, the record evidence that the countervailable subsidy programs have been terminated, and that the benefit stream from these programs is below de minimis, compels revocation. Finally, Dalmine takes issue with the Department's statement, in the preliminary Decision Memorandum for this sunset review, that a de minimis rate, by itself, does not "automatically require" revocation of the order. Dalmine urges the Department to consider its arguments and the record evidence and conclude that the weight of all evidence on the record supports revocation. According to Dalmine, the Department's statement in the preliminary results Decision Memorandum that the Department cannot "assume" that other Italian producers might not continue to receive benefits under Laws 796/76 and 675/77, based on the decline of residual benefits to Dalmine, appears to impose "an impossible burden that prior to the sunset review an administrative review must be conducted for any and all possible producers or exporters of merchandise in Italy." In summary, Dalmine reiterates its argument that the Department should reconsider its position in the preliminary results that it may not consider record evidence set forth in Dalmine's response because an administrative review was not conducted in this case, and should revoke the order. Domestic interested parties argue that the Department correctly determined in the preliminary results that revocation of the countervailing duty order in this case is likely to lead to continuation or recurrence of countervailable subsidies. Domestic interested parties assert that the Department's determination in the preliminary results is supported by more than a "theoretical possibility" that revocation would lead to the continuation or recurrence of countervailable subsidies. According to domestic interested parties, without an administrative review having been conducted, any finding that benefits under the programs at issue have ceased and any modification of the subsidy rates determined in the investigation would "contravene the statute, the Department's policy guidelines for sunset reviews, and the Department's practice." Domestic interested parties allege that respondent interested parties, such as Dalmine, are required in a sunset review to provide evidence that is within their knowledge and control to support their claims regarding the likely effects of revocation. Domestic interested parties assert that Dalmine has failed to provide such evidence. In addition, domestic interested parties claim that Dalmine's argument that the Department can find in a sunset review that the benefits from certain subsidies have ceased and can adjust subsidy rates from the investigation without an administrative review is "flatly refuted by the SAA, the Department's Policy Bulletin, and its practice." Domestic interested parties cite the SAA(7) and argue that the Department normally selects the rate from the investigation to report to the ITC, under section 752(b)(3) of the Act, because that is the only calculated rate that reflects the behavior of exporters and foreign governments without an order in place. Domestic interested parties then cite the Department's Policy Bulletin(8) to assert that the Department normally will not make adjustments to the net countervailable subsidy rate determined in the original investigation where the Department has not conducted an administrative review of the order. According to domestic interested parties, the only exception to that rule is when the Department found in the original investigation that a program had been terminated with no residual benefits subsequent to the period of investigation. Domestic interested parties argue that the Department acted properly in denying Dalmine's request that it modify the rate for certain subsidies and that it find that certain subsidies had ceased altogether, consistent with the decision in Certain Corrosion-Resistant Carbon Steel Flat Products; Cold-Rolled Carbon Steel Flat Products; and Cut-to-Length Carbon Steel Plate Products from Germany: Final Results of Full Sunset Review(9) ("Certain Steel Products from Germany"), and its preference for basing determination upon fully investigated and verified information rather than on unverified information. Thus, domestic interested parties assert that the Department properly declined to take actions "that may not be taken in the absence of an administrative review" and followed the appropriate legal standards in this sunset review. As a result, domestic interested parties conclude that consideration of the record evidence, under such standards, requires continuation of the order in this case. According to domestic interested parties, Dalmine has confused the termination of a subsidy program with the cessation of benefits received under a program. Domestic interested parties allege that the record evidence in this case shows that benefits continue, even for subsidy programs investigated in this case that have been terminated, for either Dalmine or for other Italian producers and exporters subject to the countervailing duty order. Thus, domestic interested parties argue that the Department's preliminary findings to this effect were correct and should be followed in the final results. Regarding Law 193/84, domestic interested parties assert that, for a non- recurring subsidy, the Department "normally will determine that a countervailable subsidy will continue to exist when the benefit stream, as defined by the Department, will continue beyond the end of the sunset review."(10) Domestic interested parties allege that Dalmine has admitted that the benefit stream under that program will not terminate until after the end of this sunset review, and, on this basis alone, the Department must find that revocation of the order is likely to lead to the continuation or recurrence of countervailable subsidies. Domestic interested parties claim that Dalmine's request for the Department to recalculate this subsidy by dividing the benefit attributable to 1999 by Dalmine's sales revenue for 1999 (which according to Dalmine would yield a de minimis benefit) is unsupported by U.S. law. According to domestic interested parties, a subsidy rate may not be recalculated in a sunset review in which the Department has not conducted an administrative review.(11) Next, domestic interested parties claim that the Department has already found that residual benefits continue under law 675/77. Regarding Dalmine's argument that this program was terminated in 1982 and it ceased providing benefits prior to this sunset review, domestic interested parties argue that this does not constitute a program-wide change as defined in the Department's regulations.(12) Domestic interested parties state that a program-wide change cannot be limited to an individual firm and that this program may provide benefits to other Italian producers or exporters subject to the order with loans still outstanding, even if Dalmine has repaid the loans it received under the program. According to domestic interested parties, Dalmine's arguments seek to evade the order-wide focus of a sunset review. Domestic interested parties assert that the Department found, using Dalmine's data, that Dalmine accounted for less than 50 percent of the exports of subject merchandise from Italy to the United States from 1995 to 1999.(13) Thus, according to domestic interested parties, it is appropriate for the Department to consider residual benefits to producers and exporters of the subject merchandise other than Dalmine. Citing to recent cases,(14) domestic interested parties allege that it is more than theoretical speculation, as claimed by Dalmine, that other Italian producers have continued to benefit from such subsidies. Specifically, according to domestic interested parties, the Department found in another case that another steel producer which, like Dalmine, is a former subsidiary of ILVA S.p.A., continued to benefit from subsidies provided under Law 675/77. See Preliminary Results of the Full Sunset Review of the Countervailing Duty Order on Grain- Oriented Electrical Steel from Italy, 65 FR 39129 (June 23, 2000) and accompanying Decision Memorandum, at Comment 20. Thus, according to domestic interested parties, under the appropriate order-wide analysis in this case, as mandated by the SAA and the Department's Policy Bulletin, the Department should continue to find that there are likely to be residual benefits to Italian producers and exporters of the subject merchandise under Law 675/77. Further, domestic interested parties allege that Dalmine has provided no record evidence to show that it has paid off its loans received under Law 796/76 or that benefits under the program have ceased for other producers and exporters. According to domestic interested parties, Dalmine's claim that the program was terminated and that benefits have ceased is based on the original terms of the loan, but, as the Department found in the preliminary results, there is no evidence on record to show that Dalmine paid off the loans it received under this program. Without an administrative review or evidence showing Dalmine's repayment of the loans at issue, domestic interested parties allege that the Department must find that Dalmine continues to benefit from the exchange rate guarantee program. Domestic interested parties further argue that Dalmine has not "even attempted to refute the fact that other Italian producers and exporters subject to the order could still be benefitting from exchange rate guarantees that went into effect before the termination of the program." In fact, in several other recent cases, according to domestic interested parties, the Department has determined that steel producers in Italy continue to benefit from this program.(15) As a result, domestic interested parties urge the Department to find that the benefits from this subsidy program are likely to continue not only for Dalmine, but also for other Italian producers and exporters of subject merchandise, if the order is revoked. Domestic interested parties conclude that the Department's Policy Bulletin and the decision in Certain Steel Products from Germany support the decision not to make a finding that benefits have ceased under a subsidy program or to make any adjustment to the subsidy rate for the program in the absence of an administrative review. According to domestic interested parties, there have been no administrative reviews of this countervailing duty order, although Dalmine could have requested one.(16) Domestic interested parties argue that the Department denied a claim "essentially identical to that asserted by Dalmine here" for a recalculation of a benefit.(17) In addition, domestic interested parties argue that Dalmine's reliance on Live Swine from Canada is misplaced because, in that case, according to domestic interested parties, the Department considered evidence of the termination of certain subsidy programs only after finding that the respondent interested party had attempted to present such evidence in three successive administrative reviews, but the Department had declined to consider such evidence. Because Dalmine could have requested an administrative review in this case, but chose not to do so, domestic interested parties assert, Live Swine from Canada is inapposite here. In summary, domestic interested parties assert that only in an administrative review can Dalmine's claims be subjected to full investigation, verification, and comment by domestic interested parties. Department's Position We agree with petitioners that the record, for the reasons given below, supports the Department's determination that, were the order to be revoked, Italian producers of the subject merchandise would likely continue to receive benefits from countervailable subsidies. Drawing on the guidance provided in the legislative history accompanying the Uruguay Round Agreements Act ("URAA"), specifically the SAA, H.R. Doc. No. 103- 316, vol. 1 (1994), the House Report, H.R. Rep. No. 103-826, pt.1 (1994), and the Senate Report, S. Rep. No. 103-412 (1994), the Department issued its Sunset Policy Bulletin providing guidance on methodological and analytical issues, including the basis for likelihood determinations. The Department clarified that determinations of likelihood will be made on an order-wide basis (see section III.A.2 of the Sunset Policy Bulletin). Additionally, the Department normally will determine that revocation of a countervailing duty order is likely to lead to continuation or recurrence of a countervailable subsidy where (a) a subsidy program continues, (b) a subsidy program has been only temporarily suspended, or (c) a subsidy program has been only partially terminated (see section III.A.3.a of the Sunset Policy Bulletin). Exceptions to this policy are provided where a company has a long record of not using a program (see section III.A.3.b of the Sunset Policy Bulletin). Finally, as noted above, the Department will normally determine that a countervailable subsidy is likely to continue when the benefit stream, as defined by the Department, will continue beyond the end of the sunset review. As recognized in the SAA, at 879, the House Report at 56, and the Sunset Policy Bulletin at section III.A.2, the Department's determination in a sunset review as to whether revocation would be likely to lead to a continuation or recurrence of a countervailable subsidy must be made on an order-wide, rather than a company-specific, basis. In this review, Dalmine presented evidence with respect to the termination of the programs found in the investigation to be countervailable subsidies. Dalmine also provided evidence in support of its claim that, although it will continue to receive benefits from at least one of the terminated programs (grants under Law 193/84) in the period after the sunset review, those benefits will be at de minimis levels when compared to its sales revenue for 1999. The record, however, includes no information even purporting to demonstrate that the extent of benefits which other Italian producers of the subject merchandise would receive beyond the end of the sunset review would be de minimis or less.(18) Although Dalmine may, as it claims, be the primary producer of subject merchandise, the Department has determined that Dalmine accounted for less than 50 percent of the exports of subject merchandise during the five-year period from 1995-1999 at issue in this review. See Memorandum from Kathryn B. McCormick and James Maeder to Jeffrey A. May Regarding Small Diameter Circular Seamless Carbon and Alloy Standard, Line and Pressure Pipe from Italy: Adequacy of Respondent Interested Party Responses to the Notice of Initiation (August 22, 2000) at 2 (Public Document). Thus, the lack of information demonstrating that the extent of benefits which producers of the subject merchandise other than Dalmine would receive beyond the end of the sunset review would be de minimis or less alone is sufficient to support the Department's finding, on an order-wide basis, that, were the order to be revoked, Italian producers of subject merchandise would likely continue to benefit from countervailable subsidies. In addition, Dalmine has not demonstrated that it has repaid loans received under Law 796/76 (providing for exchange rate guarantees on foreign currency loans), or that other Italian producers have repaid loans granted under that program or under Law 675/77 (providing for mortgage loans at subsidized interest rates and payment of interest contributions). Problems such as the need for the Department to document whether loans have been repaid, re-issued, or even forgiven, and to examine new subsidies that have been granted since the investigation, demonstrate why claims as to changes in the level of subsidization are normally best addressed in the context of annual administrative reviews. Although Dalmine argues that, in a sunset review, the burden of proof with respect to the likelihood of continuation or recurrence of countervailable subsidies lies with the Department, rather than with the respondents, section 351.218(d)(3)(iv) of the Department's regulations provides that, if an interested party wants the Department to consider factors other than those evidenced in the investigation and any subsequent administrative reviews, the party must submit evidence of good cause for this in the substantive response. As evidenced above, Dalmine has failed to make such a showing. Therefore, based on the reasons given above, and consistent with the legislative history and the Sunset Policy Bulletin, we continue to find that benefits of countervailable subsidies to Italian producers/exporters of subject merchandise are likely to continue or recur were the order revoked. 3. Net Countervailable Subsidy Likely to Prevail Interested Party Comments Dalmine asserts that the Department incorrectly determined that the net countervailable subsidy that is likely to prevail if the order is revoked is the original countervailing duty rate determined in the investigation. Dalmine argues that the net countervailable subsidy likely to prevail if the order is revoked would be zero or de minimis. In their rebuttal, domestic interested parties assert that the Department should apply its consistent policy of relying on the investigation rate when no administrative review has occurred. Department's Position: In the Sunset Policy Bulletin, the Department states that, consistent with the SAA and House Report, the Department normally will select a rate from the investigation as the net countervailable subsidy likely to prevail if the order is revoked, because that is the only calculated rate that reflects the behavior of exporters and foreign governments without the discipline of an order or suspension agreement in place. However, this rate may not be the most appropriate rate if, for example, the rate was derived from subsidy programs which were found in subsequent reviews to be terminated, there has been a program-wide change, or the rate ignores a program found to be countervailable in a subsequent administrative review. Additionally, where the Department determined company-specific countervailing duty rates in the original investigation, the Department normally will report to the Commission company- specific rates from the original investigation or where no company-specific rate was determined for a company, the Department normally will provide to the Commission the country-wide or "all-others" rate. See Sunset Policy Bulletin at section III.B.2. We agree with domestic interested parties that the investigation rate of 1.47 percent is an appropriate rate to provide to the Commission because the Department has not conducted an administrative review of this order and this is the only rate that reflects the behavior of Italian producers/exporters without the discipline of the order. Since there has been no administrative review of this order, the Department cannot determine that the subsidies conferred in the original investigation have been terminated because: 1) the Department has not been able to document whether loans have been repaid, re-issued, or even forgiven, and to examine new subsidies that have been granted since the investigation; and 2) the record of this sunset review includes no information even purporting to demonstrate that the extent of benefits which other Italian producers of the subject merchandise would receive beyond the end of the sunset review would be de minimis or less. As such, the Department will report to the Commission the original net countervailable subsidy rate from the final determination as the magnitude of the net countervailable subsidy rate likely to prevail if the order were revoked, as contained in the Final Results of Review section of this decision memorandum. Nature of the Subsidy: In the Sunset Policy Bulletin, the Department states that, consistent with section 752(a)(6) of the Act, the Department will provide to the Commission information concerning the nature of the subsidy, and whether the subsidy is a subsidy described in Article 3 or Article 6.1 of the Subsidies Agreement. None of the programs above is a subsidy described in Article 3 or Article 6.1 of the Subsidies Agreement. Final Results of Review As a result of this review, including the analysis set forth in our preliminary and final results, the Department finds that revocation of the countervailing duty order would be likely to lead to continuation or recurrence of a net countervailable subsidy at the rate below: Manufacturer/Exporter Margin All Italian producers/exporters 1.47 percent Recommendation: Based on our analysis of the comments received, we recommend adopting all of the above positions. If these recommendations are accepted, we will publish the Final Results of Reviews in the Federal Register. AGREE X DISAGREE____ ______________________ Bernard T. Carreau Deputy Assistant Secretary Import Administration (Date) ______________________________________________________________________________ footnotes: 1. Dalmine cites section 751(c)(1) of the Act, "the administering authority . . . shall conduct a review to determine . . ." (emphasis added by Dalmine) to support its statement that U.S. law provides for automatic initiation of sunset reviews. 2. Article 11.6 of the WTO Agreement states that self-initiation of an investigation is reserved for "special circumstances," and permits the authorities to proceed with initiation "only if they have sufficient evidence of a subsidy, injury and a causal link." 3. H.R. Doc. No. 316, Vol. 1, 103d Cong., 2d. Sess., at 880 (1994). 4. 64 FR 60301, 60304 (November 4, 1999). 5. Law 193/84, Law 675/77, and Law 796/76. 6. Dalmine references the statement in the Sunset Policy Bulletin, at III.A.4. However, as further discussed in the Sunset Policy Bulletin, at III.A.4, when the Department is examining a subsidy for which the benefits are allocated over time, the Department normally will determine that a countervailable subsidy is likely to continue when the benefit stream, as defined by the Department, will continue beyond the end of the sunset review. 7. SAA at 890. 8. See Sunset Policy Bulletin, 63 FR at 18876. 9. See Certain Corrosion-Resistant Carbon Steel Flat Products; Cold-Rolled Carbon Steel Flat Products; and Cut-to-Length Carbon Steel Plate Products From Germany; Final Results of Full Sunset Reviews 65 FR 47407 (August 2, 2000), and accompanying Decision Memorandum, at Comments 5-7. 10. See Sunset Policy Bulletin, 63 FR at 18875. 11. See Sunset Policy Bulletin, 63 FR at 18876; see Decision Memorandum accompanying Certain Steel Products from Germany, 65 FR 47407, at Comments 5-7 (Public Document). 12. See 19 CFR Section 351.526(b)(1) (2000). 13. See Memorandum from Kathryn B. McCormick and James Maeder to Jeffrey A. May Regarding Small Diameter Circular Seamless Carbon and Alloy Steel Standard, Line and Pressure Pipe from Italy: Adequacy of Respondent Interested Party Responses to the Notice of Initiation at 2. (August 22, 2000) (Public Document). 14. See Domestic Interested Parties' December 18, 2000, Rebuttal Brief at page 16, footnote 48. 15. See Domestic Interested Parties' December 18, 2000, Rebuttal Brief at page 19, footnote 57. 16. See 61 FR 41768, 62 FR 41925, 63 FR 42821, 64 FR 43649, and 65 FR 49962. 17. See Final Results of the Full Sunset Review: Pure Magnesium and Alloy Magnesium from Canada, 65 FR 41444 (July 5, 2000), and accompanying Decision Memorandum, at Comment 2. 18. Dalmine's data also does not demonstrate that even its own benefits would necessarily be de minimis in the years following 1999. Although Dalmine argues that its benefits would necessarily continue to decline thereafter, that is true only as to the allocated benefits which form the numerator of the ratio. If Dalmine's post-1999 sales revenues dropped significantly, even a smaller absolute benefit could represent a larger percentage of such revenues. And, as discussed below, it is based on the unsupported premise that no new subsidies were granted during those five years to increase the benefit stream.