exporter questionnaire hot rolled coil steel exported to australia … · 2019-04-13 · public...

PUBLIC VERSION

Exporter Questionnaire

Hot Rolled Coil Steel

Exported to Australia from Japan, the Republic of Korea,

Malaysia and Taiwan

Period of review: 1 October 2016 to 30 September 2017

Response due by: 28 January 2018

Important note: the Commissioner of the Anti-Dumping Commission will reject all requests for a longer period to provide a response to this exporter questionnaire that are received after this date. Extensions requested before this date will only be agreed to where necessary and reasonable.

Case manager: Heidi Matuschka Phone: +61 3 8539 2420 Fax: +61 3 8539 2499 E-mail: [email protected]

Anti-Dumping Commission website: www.adcommission.gov.au

RETURN OF COMPLETED QUESTIONNAIRE

Preferably by email to: [email protected]

Or by mail (CD-ROM or USB): Director Operations 1

Anti-Dumping Commission GPO Box 2013 Canberra ACT 2601 Australia

mailto:[email protected]

http://www.adcommission.gov.au/


hmatuschka

Text Box

Received 28 January 2018

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PUBLIC VERSION

TABLE OF CONTENTS

.............................................................................................................................................................................. 1

TABLE OF CONTENTS ................................................................................................................................... 2

THE GOODS UNDER CONSIDERATION .................................................................................................... 3

SECTION A COMPANY STRUCTURE AND OPERATIONS .................................................................... 4

SECTION B SALES TO AUSTRALIA (EXPORT PRICE) ........................................................................ 16

SECTION C EXPORTED GOODS & LIKE GOODS ................................................................................. 22

SECTION D DOMESTIC SALES .................................................................................................................. 25

SECTION E FAIR COMPARISON .............................................................................................................. 31

SECTION F EXPORT SALES TO COUNTRIES OTHER THAN AUSTRALIA (THIRD COUNTRY SALES) .............................................................................................................................................................. 43

SECTION G COSTING INFORMATION AND CONSTRUCTED VALUE ............................................ 44

SECTION H EXPORTER'S DECLARATION ............................................................................................. 54

SECTION I CHECKLIST ............................................................................................................................... 55

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THE GOODS UNDER CONSIDERATION

The goods subject to anti-dumping measures, in the form of a dumping duty notice, are:

[h]ot rolled coil (including in sheet form), a flat rolled product of iron or non-alloy steel, not clad, plated or coated (other than oil coated).

Goods excluded from this application are hot rolled products that have patterns in relief (known as checker plate) and plate products.

There are a number of relevant international standards for hot rolled coil steel that cover the range of products via specific grade designations, including the recommended or guaranteed properties of each of these product grades. The relevant Australian Standard is AS/NZS 1594.

Hot rolled sheet that is 4.75 millimetres (mm) thick or more is considered to be plate and is therefore not covered by the notice. Hot rolled sheet that is below 4.75mm thick is included within the goods description.

Tariff classification (Schedule 3 of the Customs Tariff Act 1995)

Tariff Subheading Statistical Code Description

7208 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 mm OR MORE, HOT-ROLLED, NOT CLAD, PLATED OR COATED:

7208.2 Other, in coils, not further worked than hot-rolled, pickled:

7208.25.00 32 Of a thickness of 4.75 mm or more

7208.26.00 33 Of a thickness of 3 mm or more but less than 4.75 mm

7208.27.00 34 Of a thickness of less than 3 mm

7208.3 Other, in coils, not further worked than hot-rolled:

7208.36.00 35 Of a thickness exceeding 10 mm

7208.37.00 36 Of a thickness of 4.75 mm or more but not exceeding 10 mm



7208.5 Other, not in coils, not further worked than hot-rolled:



7208.9 Other

7208.90.00 30 Other

7211 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 mm, NOT CLAD, PLATED OR COATED:

7211.1 Not further worked than hot-rolled:

7211.14.00 40 Other, of a thickness of 4.75 mm or more

7211.19.00 41 Other

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SECTION A COMPANY STRUCTURE AND OPERATIONS

This section requests information relating to company details and financial reports.

A-1 Identity and communication

Please nominate a person within your company who can be contacted for the purposes of this review:

Head Office:

Name: Chin Kang Fan Chiang

Position in the company: General Manager of Marketing Administration Department

Address: No.88, Chenggong 2nd Rd., Qianzhen Dist., Kaohsiung City 806, Taiwan

Telephone: +886 7 337 1111 (Contact person: Roy Lin +886 7 337 1339)

Facsimile number: +886 7 537 2616

E-mail address of contact person: [email protected]

Factory:

Address: 1 Chung Kang Road Hsiao Kang Kaohsiung Taiwan, R.O.C.

Telephone: +886 7 802 1111 (Contact person: Roy Lin +886 7 337 1339)

Facsimile number: +886 7 537 2616


A-2 Representative of the company for the purpose of review

If you wish to appoint a representative to assist you in this review, provide the following details:

Name: Mr. John Bracic

Address: J.Bracic & Associates PO Box 3026, Manuka, ACT 2603

Telephone: +61 499 056 729

Facsimile/Telex number:



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PUBLIC VERSION

Note that in nominating a representative, the Commission will assume that confidential material relating to your company in this review may be freely released to, or discussed with, that representative.

A-3 Company information

1. What is the legal name of your business? What kind of entity is it (e.g. company, partnership, sole trader)? Please provide details of any other business names that you use to export and/or sell goods.

Legal name: China Steel Corporation ("CSC")

Kind of entity: China Steel Corporation ("CSC") is a company limited by shares established in accordance with the Company Law of Taiwan.

CSC does not use other business names to sell goods.

2. Who are the owners and/or principal shareholders? Provide details of shareholding percentages for joint owners and/or principal shareholders. List all shareholders able to cast, or control the casting of, 5% or more of the maximum amount of votes that could be cast at a general meeting of your company.

CSC is a publicly traded company listed on the Taiwan Stock Exchange. As such, the holding of each shareholder will vary from time to time in line with the shareholder's trading in the stock market.

Based on the shareholders' roster in April 2017, only one shareholder — XXXXXXXXXXXXXX — owned more than 5 percent of the outstanding shares of CSC.

Please note that the largest shareholder is not involved in the production, sales and distribution of CSC products.

3. If your company is a subsidiary of another company, list the principal shareholders of that company.

Not applicable. CSC is not a subsidiary of another company.

4. If your parent company is a subsidiary of another company, list the principal shareholders of that company.

Not applicable.

5. Provide a diagram showing all associated or affiliated companies and your company’s place within that corporate structure.

Please refer to Exhibit A-3-5 for Worldwide Corporation Structure Chart showing CSC's affiliated companies.

6. Are any management fees/corporate allocations charged to your company by your parent or related company?

Not applicable.

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7. Describe the nature of your company’s business. Explain whether you are a producer or manufacturer, distributor, trading company, etc.

CSC is a producer of steel products.

8. If your business does not perform all of the following functions in relation to the goods subject to measures, then please provide names and addresses of the companies that perform each function:

- produce or manufacture;

- sell in the domestic market;

- export to Australia; and

- export to countries other than Australia.

CSC produces and sells the goods in the domestic market and also exports the goods to Australia and other countries.

Please note that Dragon Steel Corporation (“DSC”), one of CSC's 100% owned subsidiaries, is also a producer of the goods, XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX Please see Exhibits A-3-8(1) and A-3-8(2) for sample documents for domestic and Australian sales of the goods XXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX Please see Exhibits A-3-8(3) for the commission agency agreement XXXXXXXXXXXXXX.

The export sales of the goods are taken care by China Steel Global Trading Corp. (“CSGT”), XXXX% owned subsidiary of CSC. CSGT plays the selling arms for CSC’s export sales, assisting CSC to locate overseas customers, contact the customers, and prepare documents.

In addition to handling the export sales for the goods XXXXXXXXXXXXXXXXXXXXX, CGST purchased small quantity of hot-rolled products and subcontracts the same for cutting and slitting process to produce hot-rolled sheets and hot-rolled strips. These hot-rolled sheets and strips were then sold by CSGT XXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXX during the POR.

9. Provide your company’s internal organisation chart. Describe the functions performed by each group within the organisation.

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PUBLIC VERSION

CSC is organized into eight divisions, which are structured based on their respective functions.

(1) CSC Production Division

The Production Division is in charge of the production of CSC's merchandise from raw material through iron-making, steel-making, rolling, inspection to packing. It is also in charge of plant administration.

(2) CSC Commercial Division

The Commercial Division is in charge of sales, marketing, transportation and procurement. As explained above, CSC’s export sales are not handled by the Commercial Division, but instead are handled by CSC’s affiliate CSGT.

(3) CSC Engineering Division

The Engineering Division was originally established to manage the establishment of new manufacturing facilities at CSC. In recent years, due to the lack of plant expansion projects at CSC, it has mainly conducted contract-engineering work for other companies.

(4) CSC Technology Division

The Technology Division is in charge of research and development of process technologies, metallurgy and new materials.

(5) CSC Finance Division

The Finance Division is in charge of CSC's financing and accounting.

(6) CSC Administration Division

The Administration Division is in charge of CSC's general administration.

(7) CSC Corporate Planning Division

The Corporate Planning Division is in charge of legal, secretarial, industrial engineering, and corporate strategy.

(8) Wind Power Business Development Committee

The Wind Power Business Development Committee is in charge of the construction and sales for wind power relevant business.

Please refer to Exhibit A-3-9 for CSC's Internal Organization Chart. (DSC’s organization chart is provided in the same Exhibit.)

10. Provide a copy of your most recent annual report together with any relevant brochures or pamphlets on your business activities.

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PUBLIC VERSION

Please refer to Exhibit A-3-10 for CSC's product catalogue of hot rolled products, and Exhibit A-4-3-b (1) for CSC's audited financial statements for 2016 and 2015.

A-4 General accounting/administration information

1. Indicate your accounting period.

The normal accounting fiscal year for CSC is based on the calendar year, January 1 to December 31.

2. Indicate the address where the company’s financial records are held.

CSC's accounting records are accessible at No.88, Chenggong 2nd Rd., Qianzhen Dist., Kaohsiung City 806, Taiwan.

3. Please provide the following financial documents for the two most recently completed financial years, plus all subsequent monthly, quarterly or half yearly statements:

- chart of accounts;

Chart of Accounts of CSC, DSC and CSGT are provided in Exhibit A-4-3-a.

- audited consolidated and unconsolidated financial statements (including all footnotes and the auditor’s opinion);

Please refer to:

CSC:

Exhibit A-4-3-b (1) for CSC's English audited unconsolidated financial statements for 2016 and 2015, and

Exhibit A-4-3-b (2) for CSC's English audited consolidated financial statements for 2016 and 2015.

DSC:

Exhibit A-4-3-c for DSC's audited standalone financial statements for 2016 and 2015 in Chinese with English translation.

CSGT:

Exhibit A-4-3-d for CSGT's audited standalone financial statements for 2016 and 2015.

- internal financial statements, income statements (profit and loss reports); or management accounts, that are prepared and maintained in the normal course of business for the goods subject to measures.

Please refer to:

CSC:

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Exhibit A-4-3-e for CSC's internal income statements for 2015, 2016, the first nine months of 2016, the first nine months of 2017 and POR.

DSC:

Exhibit A-4-3-f for DSC's internal income statements for 2015, 2016, the first nine months of 2016, the first nine months of 2017 and POR.

CSGT:

Exhibit A-4-3-g for CSGT's internal income statements for 2015 and 2016.

These documents should relate to:

- the division or section(s) of your business responsible for the production and sale of the goods subject to measures; and

- the company.

CSC does not have divisional, factory/facility or product-specific income statements. The income statements to the company as a whole.

4. If you are not required to have the accounts audited, provide the unaudited financial statements for the two most recently completed financial years, together with your taxation returns. Any subsequent monthly, quarterly or half yearly stateents should also be provided.

Not applicable. CSC has audited financial reports.

5. Do your accounting practices differ in any way from the generally accepted accounting principles in your country? If so, provide details.

Not applicable.

CSC's financial accounting policy and practices are in accordance with the generally accepted accounting principles ("GAAP") practiced in Taiwan, ROC.

According to the requirement of Taiwan Financial Supervisory Committee, starting 2013, Taiwan GAAP amended its standards to be in accordance with International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and IFRS Interpretations Committee (IFRIC) and Standing Interpretations Committee (SIC) Interpretations (hereinafter referred to as "IFRSs").

6. Describe the significant accounting policies that govern your system of accounting, in particular:

- the method of valuation for raw material, work-in-process, and finished goods inventories (e.g. last in first out –LIFO, first in first out- FIFO, weighted average);

CSC uses the weighted average method in valuing inventory of raw materials, work-in-process, and finished goods.

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- costing methods, including the method (e.g. by tonnes, units, revenue, direct costs etc.) of allocating costs shared with other goods or processes (such as front office cost, infrastructure cost etc.);

When the production process involves more than one product, total costs incurred are allocated to the different products by the output quantity (by metric tons) of each product.

- valuation methods for damaged or sub-standard goods generated at the various stages of production;

In CSC's cost accounting system, total manufacturing cost is allocated only to prime products. Non-prime products, including secondary, salvage and scrap, are valued at their standard cost, and then deducted from the total manufacturing cost at their recovery value.

- valuation methods for scrap, by products, or joint products;

Scraps are valued at standard cost (based on the prevailing market price minus the estimated selling, general and administration expenses), and their recovery value is deducted from total input cost.

Certain non-steel goods were generated during the production process of CSC's primary products -- i.e., steel products, and CSC treated them as by-products. The cost of by-products are determined by standard costs.

CSC does not have joint products.

- valuation and revaluation methods for fixed assets;

Property, plant and equipment, except for land, are stated at cost or cost plus revaluation increment less accumulated depreciation. Borrowing costs directly attributable to the acquisition or construction of property, plant and equipment are capitalized as part of the cost of those assets. Major additions, renewals and improvements are capitalized, while costs of maintenance and repairs are expensed currently.

Spare parts are intended for use in the repairs of machinery and equipment. Depreciation of major spare parts is calculated by the straight-line method over the shorter of the useful life of the supported equipment or their own useful lives. Depreciation of rollers is calculated based on their level of wear.

- average useful life for each class of production equipment and depreciation method and rate used for each;

Depreciation is calculated by the straight-line method over the useful life of equipment and assets as follows:

• land improvements - 7 to 40 years;

• buildings and improvement - 3 to 60 years;

• machinery and equipment - 2 to 25 years;

• transportation equipment - 5 to 20 years; and

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• other equipment - 3 to 10 years.

Please also refer to pages 36-37 of Exhibit A-4-3-b (1) for CSC's audited financial statements for 2016 and 2015.

Except that depreciation of the rollers (spare parts) is calculated based on their level of wear, other depreciation is recognized using the straight-line method based on the estimated useful lives.

When a property reaches its residual value but is still in use, its residual value is depreciated over its re-estimated useful life.

- treatment of foreign exchange gains and losses arising from transactions;

Non-derivative foreign-currency transactions are recorded in functional currency at the rates of exchange in effect when the transaction occur. Exchange differences arising from settlement of foreign-currency assets and liabilities are recognized in the profit or loss account.

- treatment of foreign exchange gains/losses arising from the translation of balance sheet items;

At the balance sheet date, foreign currency monetary assets and liabilities are revalued using prevailing exchange rates and the exchange differences are recognized in the profit or loss account.

- inclusion of general expenses and/or interest;

CSC does not capitalize general and administrative expenses. Interest expenses associated with the acquisition of machinery and other fixed assets are capitalized. Capitalized interest expenses would become part of the fixed asset values and depreciated by the same method and same useful life as that of the acquired machinery / fixed assets.

- provisions for bad or doubtful debts;

The allowance for doubtful accounts was recognized based on estimated irrecoverable amounts determined by reference to the account aging analysis, past default experience of the customers and analysis of customers’ current financial position. In determining the recoverability of notes and accounts receivable, the corporation considered any change in the credit quality of the notes and accounts receivable since the date credit was initially granted to the end of the reporting period. If not collected after demanding, the past due notes and accounts receivable would be fully recognized with allowance for doubtful accounts.

CSC had not recognized an allowance for some notes receivable and accounts receivable that are past due at the balance sheet date (December 31, 2016) because there had not been a significant change in credit quality and the amounts were still considered recoverable.

- expenses for idle equipment and/or plant shut-downs;

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Not applicable. This expense does not occur to CSC.

- costs of plant closure;

Not applicable. CSC did not close its facility.

- restructuring costs;

Not applicable. CSC did not conduct any reconstruction.

- by-products and scrap materials resulting from your company’s production process; and

Scraps and by-products are valued at standard cost, and their recovery value is deducted from total input cost.

- effects of inflation on financial statement information.

Not applicable.

7. In the event that any of the accounting methods used by your company have changed over the last two years provide an explanation of the changes, the date of change, and the reasons for it.

No. CSC's accounting methods did not change during the last two years.

A-5 Income statement

Please fill in the table with information concerning all products produced, and the goods subject to measures. You should explain how costs have been allocated.

Most recent completed financial year (specify)

Review period

All products Goods subject to measures

All products Goods subject to measures

Gross Sales (1)

Sales returns, rebates and discounts (2)

Net Sales (3=1-2)

Raw materials (4)

Direct Labour (5)

Depreciation (6)

Manufacturing overheads (7)

Other operating expenses (8)

Total cost to make (9=4+5+6+7+8)

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OPERATING INCOME (10=3-9)

Selling expenses (11)

Administrative & general expenses (12)

Financial expenses (13)

SG&A expenses (14)=(11+12=13)

INCOME FROM NORMAL ACTIVITIES (15)=(10-14)

Interest income (16)

Interest expense (enter as negative) (17)

Extraordinary gains and Losses – enter losses as negative (18)

Abnormal gains and losses – enter losses as negative (19)

PROFIT BEFORE TAX (20)=(15+16+17+18+19)

Tax (21)

NET PROFIT (22)=(20-21)

Please note, if your financial information does not permit you to present information in accordance with this table, please present the information in a form that closely matches the table.

Prepare this information in the worksheet titled ‘income statement’.

This information will be used to verify the completeness of cost data that you provide in Section G. If, because of your company’s structure, the allocations would not be helpful in this process, please explain why this is the case.

The income statements of CSC and DSC are provided in Exhibits A-5-a and A-5-b.

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A-6 Sales

State your company's net turnover (after returns and all discounts), and free of duties and taxes. Use the currency in which your accounts are kept, in the following format:

Most recent completed financial year (specify)

Review period

Volume Value Volume Value

Total company turnover

(all products)

Domestic market

Exports to Australia

Exports to Other Countries

Turnover of the nearest business unit, for which financial statements are prepared, which includes the goods under consideration

Domestic market



Turnover of the goods under consideration

Domestic market



Prepare this information in the worksheet titled ‘turnover’.

Please note, this information will be used to verify cost allocations to the goods in Section G.

Also, you should be prepared to demonstrate that sales data shown for the goods is a complete record by linking total sales of these goods to relevant financial statements.

Please see Exhibits A-6-a and A-6-b for CSC's and DSC’s turnover spreadsheets.

As stated in above response to A-3.8, during the POR, CGST purchased small quantity of hot-rolled products from CSC and subcontracted the same for cutting and slitting process to produce hot-rolled sheets and hot-rolled strips. These hot-rolled sheets and strips were then resold by CSGT during the POR.

Therefore, given its almost wholly-owned status, CSGT's Australia sales have been consolidated in CSC’s Exhibit B-4 Australia Sales, and we have added the column "Exporter" therein to indicate the exporter of record of these transactions was CSGT.

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With regard to CSC's export sales, CSGT also provided its services to CSC in helping locate overseas customers, including Australia. For such export service, CSC will pay service fee to CSGT. The rate of such service fee is indicated in our response to Section E-1.5.

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SECTION B SALES TO AUSTRALIA (EXPORT PRICE)

This section requests information concerning your export practices and prices to Australia. You should include costs incurred beyond ex-factory. Export prices are usually assessed at the free-on-board (FOB) point, but the Commission may also compare prices at the ex-factory level.

You should report prices of all the goods subject to measures shipped to Australia during the review period.

The invoice date will normally be taken to be the date of sale. If you consider:

- the sale date is not the invoice date (see ‘date of sale’ column in question B4 below); and

- an alternative date should be used when comparing export and domestic prices,

you must provide information in Section D on domestic selling prices for a matching period – even if doing so means that such domestic sales data predates the commencement of the review period.

B-1 For each customer in Australia to whom you shipped goods during the review period list:

- name;

- address;

- contact name and phone/fax number, where known; and

- trade level (i.e. distributor, wholesaler, retailer, end user).

Name: XXXXXXXXXXXXXXXXXXXXXXXXXX

Address: XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Contact name: XXXXXXXXXXX

Phone number: XXXXXXXXXXXXXX

Fax number: XXXXXXXXXXXXXX

Trade level: XXXXX

B-2 For each customer identified in question B-1, please provide the following information:

(a) Describe how the goods are sent to each customer in Australia, including a diagram if required.

Having decided to accept an order from the customer, a sales confirmation is sent by China Steel Global Trading Corp ("CSGT", CSC's subsidiary), to

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the customer. CSGT is a service entity that helps CSC to locate overseas customers and to prepare export documents. CSC pays CSGT a service charge for the services provided.

Following the sales confirmation, CSC will generate internal sales order and proceed with production. As soon as the payment is received from the customer, CSC ships the merchandise to the customer, along with the commercial invoice and shipping documents.

Please see Exhibit B-2-a for a chart setting out the terms of delivery and payment.

(b) Identify each party in the distribution chain, and describe the functions performed by each party. Where commissions are paid, indicate whether it is a pre or post exportation expense having regard to the date of sale.

XXXXXX is the Australian importer who purchases the goods from CSC. CSC does not pay commissions to XXXXXX.

As mentioned, for CSC’s export sales, CSGT helps CSC to locate overseas customers and to prepare export documents. CSC pays CSGT a service charge for the services provided.

(c) Explain who retains ownership of the goods at each stage of the distribution chain. In the case of delivered duty paid (DDP) sales, explain who retains ownership when the goods enter Australia.

The delivery terms agreed is XXX.

CSC as seller/shipper will pass ownership and transfer risk to the buyer X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX.

(d) Describe any agency or distributor agreements, or other contracts entered into in relation to the Australian market (supply a copy of the agreement if possible).

CSC does not have any agency or distributor agreements in relation to its export sales to the Australian market.

(e) Explain in detail the process by which you negotiate price, receive orders, deliver, invoice and receive payment. If export prices are based on price lists, supply copies of those lists.

Please see Exhibit B-2-b for a flow chart explaining the sales process.

Price negotiation for its sales to Australia is based on internal quarterly price guidelines, with additional mark-ups taken into account according to specification and size.

(f) State whether your firm is related to any of its Australian customers. Give details of any financial or other arrangements (e.g. free goods, rebates, or promotional subsidies) with the customers in Australia (including parties representing either your firm or the customers).

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XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

(g) Details of any forward orders of the goods subject to measures (including quantities, values and scheduled shipping dates).

The question is not applicable since CSC does not receive forward orders.

B-3 Do your export selling prices vary according to the distribution channel identified? If so, provide details. Real differences in trade levels are characterised by consistent and distinct differences in function and price.

XXXXXXXXXXXXXXXXXXXXXXXXXXXX, for export sales during the investigation period.

B-4 Prepare the worksheet titled ‘Australian sales’ listing all shipments (i.e. transaction by transaction) to Australia of the goods subject to measures in the review period. You must provide this list in electronic format. Include

the following export related information:

Column heading ExplanationCustomer name names of your customers Level of trade the level of trade of your customers in Australia Model/grade/type commercial model/grade or type Product code code used in your records for the model/grade/type identified. Explain

the product codes in your submission Grade the steel grade that determines the guaranteed or typical mechanic

properties of the product Patterns in relief whether the final rolling process has imparted a ‘pattern in relief’ onto the

plate steel Surface finish surface finish of the hot rolled coil steel product, e.g. rolled, pickled (oiled

or not) etc. Form (coil or sheet)

the final shape of the hot rolled coil steel – either in coil or sheet form

Thickness the base metal thickness (BMT) of the hot rolled coil steel

Width the width of the hot rolled coil steel Prime/non-prime whether the product is prime or non-prime (secondary) product [non-prime

could also be described as not meeting the intended or applicable specification]

Invoice number invoice number Invoice date invoice date Date of sale refer to the explanation at the beginning of this section. If you consider

that a date other than the invoice date best establishes the material terms of sale, report that date. For example, order confirmation, contract, or purchase order date

Order number if applicable, show the order confirmation, contract or purchase order number if you have shown a date other than invoice date as being the date of sale

Shipping terms Delivery terms, e.g. CIF, C&F, FOB, DDP (in accordance with incoterms) Payment terms agreed payment terms, e.g. 60 days=60 etc. Quantity Quantity in units shown on the invoice [show basis e.g. kg] Gross invoice value

gross invoice value shown on the invoice in the currency of sale, excluding taxes

Discounts on the invoice

if applicable, the amount of any discount deducted on the invoice for each transaction. If a %age discount applies, show the %age that applies in another column

Other charges any other charges, or price reductions, that affect the net invoice value

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[insert additional columns and provide a description] Invoice currency the currency used on the invoice Exchange rate Indicate the exchange rate used to convert the currency of the sale to the

currency used in your accounting system Net invoice value in the currency of the exporting country

the net invoice value expressed in your domestic currency, as entered in your accounting system

Rebates or other allowances

the amount of any deferred rebates or allowances paid to the importer in the currency of sale

Quantity discounts the actual amount of quantity discounts not deducted from the invoice [show a separate column for each type of quantity discount]

Ocean freight** the actual amount of ocean freight incurred on each export shipment listed, if applicable

Marine insurance the amount of marine insurance incurred on each export shipment listed, if applicable

FOB export price**

the FOB price at the port of shipment

Packing* Packing expenses

Inland transportation costs*

inland transportation costs included in the selling price [for export sales, this is the inland freight from factory to port in the country of export]

Handling, loading & ancillary expenses*

handling, loading & ancillary expenses. For example, terminal handling, export inspection, wharfage & other port charges, container tax, document fees & customs brokers fees, clearance fees, bank charges, letter of credit fees, and other ancillary charges incurred in the exporting country

Warranty & guarantee expenses*

warranty and guarantee expenses

Technical assistance & other services*

expenses for after sale services, such as technical assistance or installation costs

Commissions* Commissions paid. If more than one type of commission is paid, insert additional columns of data. Indicate in your response to Question B-2 whether the commission is a pre or post exportation expense having regard to the date of sale

Other factors* any other costs, charges or expenses incurred in relation to the exports to Australia (include additional columns as required). See question B-5.

** FOB export price and ocean freight:

FOB export price: an FOB export price must be calculated for each shipment - regardless of the shipping terms. The FOB price includes inland transportation to the port of exportation, inland insurance, handling, and loading charges. It excludes post exportation expenses such as ocean freight and insurance. Use a formula to show the method of the calculation in each line of the Australian sales worksheet.

Ocean freight: as ocean freight is a significant cost, it is important that the actual amount of ocean freight incurred on each exportation be reported. If estimates must be made, you must explain the reasons and set out the basis (estimates must reflect changes in freight rates over the review period). Freight allocations must be checked for consistency.

* All of these costs are explained further in Section E-1.

Please refer to Exhibit B-4 for CSC's Australian sales spreadsheet.

For all Australian Sales, the delivery terms agreed is XXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXX

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For product coding information, please refer to Section C.

As stated above in Section A, CSGT's Australia sales have been consolidated in CSC's Exhibit B-4 Australia Sales, and we have added a column "Sales Company" therein to indicate the exporter of these transactions. For the company reported in the column "Sales Company" it is reported based on the company which issued the commercial invoice. Therefore, it will be either CSC or CSGT.

B-5 If there are any other costs, charges or expenses incurred in respect of the exports listed above that have not been identified in the table above, add a column (see ‘other factors’ in question B-4) for each item, and provide a description of each item. For example, other selling expenses (direct or indirect) incurred in relation to the export sales to Australia.

Except the expenses reported in Exhibit B-4, CSC does not have other costs, charges or expenses incurred in respect of the exports.

For those transactions with CSGT as sales company, in addition to the expenses incurred by CSC, the following four columns are added to Exhibit B-4 to report the expenses incurred by CSGT:

a. XXXXXXXXXXXXXXXX,

b. XXXXXXXXXXXX,

c. XXXXXXXXXXXXXX, and

d. XXXXXXXXXXXXXXXXXXXXXXXXXXXXX.

B-6 For each type of discount, rebate or allowance offered on export sales to Australia:

- provide a description; and

- explain the terms and conditions that must be met by the importer to obtain the discount.

Where the amounts of these discounts, rebates etc. are not identified on the sales invoice, explain how you calculated the amount shown in your response to question B-4. If they vary by customer, or level, provide an explanation.

No discounts, rebates or allowances were offered by CSC on export sales to Australia.

B-7 If you have issued credit notes (directly or indirectly) to customers in Australia in relation to the invoices listed in the detailed transaction by transaction listing in your response to question B-4, provide details of each credit note if the credited amount has not been reported as a discount or rebate.

No credit notes were issued by CSC on export sales to Australia.

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B-8 If the delivery terms make you responsible for arrival of the goods at an agreed point within Australia (e.g. delivered duty paid), insert additional columns in the worksheet for all other costs incurred. For example:

All of Australian sales were made on XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX.

B-9 Select two shipments, in different quarters of the review period, and provide a complete set of all of the documentation related to the export sale. For example:

- the importer’s purchase order, order confirmation, and contract of sale;

- commercial invoice;

- bill of lading, export permit;

- freight invoices in relation to movement of the goods from the factory to Australia, including inland freight contract;

- marine insurance expenses; and

- letter of credit, and bank documentation proving payment.

Representatives of the Commission will select additional shipments for verification at the time of the visit.

Please see Exhibits B-9-a and B-9-b for documentation in relation to the following two selected shipments to Australia:

• Invoice number: XXXXXXXXXX; and

• Invoice number: XXXXXXXXXX.

Import duties

amount of import duty paid in Australia

Inland transport

amount of inland transportation expenses (within Australia) included in the selling price

Other costs customs brokers, port and other costs incurred (itemised)

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SECTION C EXPORTED GOODS & LIKE GOODS

C-1 Fully describe all of the goods you have exported to Australia during the review period. Include specification details, and any technical or illustrative material that may be helpful in identifying, or classifying, the exported goods.

The goods CSC exported to Australia during the investigation period include hot-rolled coils, Pickled / oiled coils, hot-rolled sheets. The specification of the goods of CSC’s Australian Sales is listed in the following:

Specification

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

Please refer to Exhibit A-3-10 for a product catalogue with specification details.

Also, please refer to the two sample mill certificates provided with Exhibit B-9-a (at pages 13-15) and Exhibit B-9-b (at page 12).

For sales purposes, CSC applies the product codes system for the goods, which

consists of 6 digits and is used by sales departments. CSC uses the same coding system for export sales and sales in the home market.

For production control, cost accounting and inventory records, the internal production codes are called “IP” codes. The IP coding system (a 5-digit system) with the explanation for the goods thereof is provided in Exhibit C-1.

Product codes of 6 digits and IP codes of 5 digits are both reported In Exhibits B-4 and D-4.

C-2 List each type of goods exported to Australia (these types should cover all types listed in worksheet ‘Australian sales’ – see Section B of this questionnaire).

For column "Model", CSC assigned the product control number (PCN) in order to properly demonstrate the likeness and similarity among various hot-rolled products which were sold in Australian and domestic market. The product control numbers consist of the following 5 parameters:

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X XXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXX

X XXXXXXXXXXX XX XXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXX

X XXXXXXXXXXXX XX XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXX

X XXXXXXXXXXX XX XXXXXXXXXXXX

XXXXXXXXXXXXXX

XXXXXXXXXXXXX

XXXXXXXXXXXXXXXX

X XXXXXXX X XXXXXXXXX

XXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

The comparison between export prices and domestic prices can thus be carried out on the basis of identifying the same model numbers.

C-3 If you sell like goods on the domestic market, for each type of good that your company has exported to Australia during the review period:

- list the most comparable model(s) sold domestically; and

- provide a detailed explanation of any differences, where those goods sold domestically (i.e. the like goods) are not identical to goods exported to Australia.

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EXPORTED TYPE DOMESTIC TYPE IDENTICAL? DIFFERENCESProduct code of each model of the goods exported to Australia

Product code of the comparable model(s) sold on the domestic market of the country of export

If goods are identical indicate ‘YES’, otherwise ‘NO’

Where the good exported to Australia is not identical to the like goods, describe the specification differences. If it is impractical to detail specification differences in this table, refer to any documents that outline differences

Please see Exhibit C-3 for the like goods.

CSC has identified exactly the same goods as defined by the model numbers assigned to the export sales at Exhibit D-4 domestic sales spread sheet.

C-4 Please provide any technical or illustrative material that may be helpful in identifying or classifying the goods that your company sells on the domestic market.

Please refer to the sample mill certificates provided in Exhibits D-7-a and D-7-b.

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SECTION D DOMESTIC SALES

This section seeks information about the sales arrangements and prices in the domestic market of the country of export.

All domestic sales made during the review period must be listed transaction by transaction. If there is an extraordinarily large volume of sales data and you are unable to provide the complete listing electronically, you must contact the Case Manager beforecompleting the questionnaire. If the Case Manager agrees that it is not possible to obtain a complete listing, he or she will consider a method for sampling that meets the Commission’s requirements. If agreement cannot be reached as to the appropriate method, the Commission may not visit your company.

The Commission will normally take the invoice date as being the date of sale in order to determine which sales fall within the review period.

If, in response to question B-4 (Sales to Australia, Export Price), you have reported that the date of sale is not the invoice date, and you consider that an alternative date should be used when comparing domestic and export prices, you must provide information on domestic selling prices for a matching period - even if doing so means that such domestic sales data predates the commencement of the review period.

If you do not have any domestic sales of like goods, you must contact the Case Manager who will explain the information that the Commission requires for determining a normal value using alternative methods.

D-1 Provide:

- a detailed description of your distribution channels to domestic customers, including a diagram if appropriate;

CSC sells the goods in the domestic market mainly via two channels:

• to traders who purchase for resale,;

• to end users.

Please see Exhibit D-1 for a chart showing distribution channels and indicating delivery and payment terms.

- information concerning the functions/activities performed by each party in the distribution chain; and

Traders will on-sell the goods, primarily to end users. End users will use the goods in production activities.

For the two categories of customers, CSC conducts similar selling activities and services, such as warranty service and delivery arrangement.

- a copy of any agency or distributor agreements, or contracts entered into.

CSC has not entered into any agency or distributor agreement with its customers, thus this question is not applicable.

If any of the customers listed are associated with your business, provide details of that association. Describe the effect, if any, that this association has on the price.

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CSC's terms of sale and prices do not vary as between affiliated and unaffiliated customers.

D-2 Do your domestic selling prices vary according to the distribution channel identified? If so, provide details. Real differences in trade levels are characterised by consistent and distinct differences in functions and prices.

No, CSC's prices do not vary by channels of distribution. CSC's prices are mainly based on steel type, grade, specifications, volume and delivery schedule.

D-3 Explain in detail the sales process, including:

- the way in which you set the price, receive orders, make delivery, invoice customers and finally receive payment;

CSC uses two types of price lists in making domestic sales. The first is a price list with base steel prices ("the base price list"). The second is an additional mark-up price guideline which accounts for the various specification, dimension and type differences that can apply to any particular order ("additional mark-ups schedule / price extra schedule").

Price lists for the domestic market are issued in:

• From 2017---

February, May, August and November - for the next quarter (that is, the price set in May 2017 is for the goods scheduled to be shipped during July through September 2017)

• For 2016 Q4----

the price set in August for the first two months of the 4th quarter of 2016 and the price set in October 2016 is for December 2016 shipments.

The price lists do not differentiate between customers.

Following the determination of the base price for the period, the sales process is initiated by way of CSC issuing a transaction note to its customers, which informs the customer of the prices that will apply during the period to the specific product groups ordered by the customer in the previous quarter and the projected quantity. The customer considers this note for the purposes of deciding what it has ordered, and what it will need to order for the coming period. If the estimates are acceptable, it will then confirm the transaction note with CSC.

Then the customer uses CSC's e-commerce system to set out the requested specification, quantity and delivery schedule. CSC will issue the customer a rolling sales contract based on the order. CSC then begins to process the internal sales orders. The rolling sales contract for the applicable period will be updated if the customer makes further orders through the CSC e-commerce system.

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Once production is finished and the relevant goods are ready for delivery, CSC notifies its customer, and a delivery note will be issued. When the product is shipped, CSC issues its invoice – in the form of the standard Taiwanese invoice, i.e., Government Uniform Invoice (referred to as a "GUI") to its customer.

Please see Exhibit D-3-a for a flowchart setting out the sales process for domestic market.

- the terms of the sales; and

- whether price includes the cost of delivery to customer.

If the customer requires CSC to arrange delivery, CSC adds the inland freight to the goods value and the total value would then be shown on the invoice.

If sales are in accordance with price lists, provide copies of the price lists.

As explained above, sales are partly made in accordance with the based price list and additional mark-ups schedule. Please see Exhibit D-3-b for a summary of base prices and sample additional mark-ups schedule in POR.

D-4 Prepare the worksheet titled ‘domestic sales’ listing all sales of like goods made during the review period. Include all of the following information:

Column heading ExplanationCustomer name names of your customers. If an English version of the name is not easily

produced from your automated systems, show a customer code number and in a separate table list each code and name

Level of trade the level of trade of your domestic customer Model/grade/type commercial model/grade or type of the goods Product code code used in your records for the model/grade/type of the goods

identified. Explain the product codes in your submission Grade the steel grade that determines the guaranteed or typical mechanic

properties of the product Patterns in relief whether the final rolling process has imparted a ‘pattern in relief’ onto the

plate steel Surface finish surface finish of the hot rolled coil product, e.g. rolled, pickled (oiled or

not) etc. Form (coil or sheet) the final shape of the hot rolled coil steel – either in coil or sheet form Thickness the base metal thickness (BMT) of the hot rolled coil steel Width the width of the hot rolled coil steel Prime/non-prime whether the product is prime or non-prime (i.e. secondary) product [non-

prime could also be described as not meeting the intended or applicable specification]

Invoice number invoice number Invoice date invoice date Date of sale refer to the explanation at the beginning of this section. If you consider

that a date other than the invoice date best establishes the material terms of sale and should be used, report that date. For example, order confirmation, contract, or purchase order date.

Order number show order confirmation, contract or purchase order number if you have shown a date other than invoice date as being the date of sale.

Delivery terms e.g. ex-factory, free on truck, delivered into store Payment terms payment terms agreed with the customer, e.g. 60 days=60 etc. Quantity quantity in units shown on the invoice (e.g. kg) Gross invoice value gross value shown on the invoice in the currency of sale, net of taxes

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Discounts on the invoice

the amount of any discount deducted on the invoice for each transaction. If a %age discount applies, show the %age applying in another column.

Other charges any other charges, or price reductions, that affect the net invoice value (insert additional columns and provide description)

Net invoice value in the currency of the exporting country

the net invoice value expressed in your domestic currency, as recorded in your accounting system

Rebates or other allowances

the actual amount of any deferred rebates or allowances in the currency of sale

Quantity discounts the actual amount of any quantity discounts not deducted from the invoice (show a separate column for each type of quantity discount)

Packing* packing expenses

Inland transportation costs*

amount of inland transportation costs included in the selling price

Handling, loading and ancillary expenses*

handling, loading & ancillary expenses

Warranty & guarantee expenses*

warranty & guarantee expenses

Technical assistance & other services*

expenses for after sale services, such as technical assistance or installation costs

Commissions* commissions paid (if more than one type is paid, insert additional columns of data)

Other factors* any other costs, charges or expenses incurred in relation to the domestic sales (include additional columns as required). See question D5.

* All of these costs are explained further in Section E-2.

Please see Exhibit D-4 for CSC's domestic sales spread sheet.

D-5 If there are any other costs, charges or expenses incurred in respect of the sales listed that have not been identified in the table in question D-4 above, add a column for each item (see ‘other factors’). For example, certain other selling expenses incurred.

In the time available CSC has done its best to identify costs, charges or expenses which would need to be considered for adjustment purposes. CSC reserves the right to present further information before or during the verification process if such

information is properly identified.

D-6 For each type of commission, discount, rebate or allowance offered on domestic sales of like goods:


- explain the terms and conditions that must be met by the customer to qualify for payment.

Where the amounts of these discounts, rebates etc. are not identified on the sales invoice, explain how you calculated the amounts shown in your response to question D-4.

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If you have issued credit notes (directly or indirectly) to customers, provide details if the credited amount has not been reported as a discount or rebate.

CSC grants several types of discounts and price adjustments from prices charged to its domestic market customers. These are required due to competitive market pressures in the steel industry.

XXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

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XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

D-7 Select two domestic sales, in different quarters of the review period, that are at the same level of trade as the export sales. Provide a complete set of documentation for those two sales (include, for example, purchase order, order acceptance, commercial invoice, discounts or rebates applicable, credit/debit notes, long or short term contract of sale, inland freight contract and bank documentation showing proof of payment).

Representatives of the Commission will select additional sales for verification at the visit.

Please see Exhibits D-7-a and Exhibit D-7-b for domestic sales documentation in relation to these two sales:

Invoice number XXXXXXXXXXXXXXXXXXXXXX; and

Invoice number XXXXXXXXXXXXXXXXXXXXXX.

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SECTION E FAIR COMPARISON

Section B sought information about the export prices to Australia and Section D sought information about prices on your domestic market for like goods (i.e. the normal value).

Where the normal value and the export price are not comparable, adjustments may be made. This section informs you of the fair comparison principle and asks you to quantify the amount of any adjustment.

As prices are being compared, the purpose of the adjustments is to eliminate factors that have unequally modified the prices to be compared.

To be able to quantify the level of any adjustment, it will usually be necessary to examine cost differences between sales in different markets. The Commission must be satisfied that those costs are likely to have influenced price. In practice, this means that the expense item for which an adjustment is claimed should have a close nexus to the sale. For example, the cost is incurred because of the sale, or because the cost is related to the sale terms and conditions.

Conversely, where there is not a direct relationship between the expense item and the sale a greater burden is placed upon the claimant to demonstrate that prices have been affected, or are likely to have been affected, by the expense item. In the absence of such evidence, the Commission may disallow the adjustment.

Where possible, the adjustment should be based upon actual costs incurred when making the relevant sales. However, if specific expense information is unavailable, cost allocations may be considered. In this case, the party making the adjustment claim must demonstrate that the allocation method reasonably estimates costs incurred.

A party seeking an adjustment has the obligation to substantiate the claim by relevant evidence that would allow a full analysis of the circumstances, and the accounting data, relating to the claim.

The review must be completed within strict time limits, therefore you must supply information concerning claims for adjustments in a timely manner. Where an exporter has knowledge of the material substantiating an adjustment claim, that material is to be available at the time of the verification visit. The Commission will not consider new claims made after the verification visit.

E-1 Costs associated with export sales

These cost adjustments will relate to your responses made at question B-4, ‘Australian sales’.

1. Transportation

Explain how you have quantified the amount of inland transportation associated with the export sale (‘inland transportation costs’). Identify the general ledger account where the expense is located. If the amount has been determined from contractual arrangements, not from an account item, provide details and evidence of payment.

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The inland freight has been reported on an actual basis and allocated by quantity for the goods shipped in the same shipment.

The general ledger account for the expenses associated with export sales is provided in Exhibit E-1-2.

2. Handling, loading and ancillary expenses

List all charges that are included in the export price, and explain how they have been quantified (‘handling, loading & ancillary expenses’). Identify the general ledger account where the expenses are located. If the amounts have been determined using actual observations, not from a relevant account item, provide details.

The various export related ancillary costs are identified in the table at question B-4, for example:

- terminal handling;

- wharfage and other port charges;

- container taxes;

- document fees and customs brokers fees;

- clearance fees;

- bank charges, letter of credit fees; and

- other ancillary charges.

Please see Exhibit E-1-2 for the list of the handling, loading & ancillary expenses and the relevant general ledger accounts. All these expenses are reported separately in

Exhibit B-4 as follows:

(a) Brokerage expense

The brokerage expenses are reported on an actual basis. These expenses were allocated to each product type included in the same shipment by quantity.

(b) Harbour service fee (charged by government)

The harbour service fee is reported on an actual basis. For CSC, the harbour service fee rate was NTDXX per ton (bulk cargo) after rounding.

(c) Trade promotion fee (charged by government)

The trade promotion fee was reported on an actual basis, i.e. 0.04% of the FOB value of the export goods allocated to each product type included in the same shipment by quantity.

The 0.04% rate had been issued by Taiwan government and remained

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unchanged since 2006.

(d) Loading fee

The loading fee includes wharfage, (ie, the amount charged for wharf passage and longshoring) and stevedoring (ie, the amount charged for hooking the cargo from trucks). The loading fee is reported on an actual basis, allocated to each product type included in the same shipment by weight.

(e) Survey fee

The total survey fee was reported for each shipment.

(f) Bank charge

CSC’s terms of payment for its Australian sales are XXXXXXXXXXXXXXXXXX XXXXXXXXXXXX. In line with these terms, CSC incurs a few miscellaneous expenses, including XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXX, reported separately in Columns 36.1, 36.2 and 36.3 respectively.

Such actual bank charge is then allocated to all goods included in the same shipment by value, as this expense is incurred based on value.

3. Credit

The cost of extending credit on export sales is not included in the amounts quantified at question B-4. However, the Commission will examine whether a credit adjustment is warranted and determine the amount. Provide applicable interest rates over each month of the review period. Explain the nature of the interest rates most applicable to these export sales, e.g. short term borrowing in the currency concerned.

If your accounts receivable shows that the average number of collection days differs from the payment terms shown in the sales listing, and if export prices are influenced by this longer or shorter period, calculate the average number of collection days. See also item 4 in Section E-2 below.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXX. The payment term of all of CSC's Australian sales during the POR was XXXXXXXXXXXXXXXXXXXXXXXX.

CSC provides applicable monthly USD short-term borrowing rate as instructed in Exhibit E-1-3.

4. Packing costs

List material and labour costs associated with packing the export product. Describe how the packing method differs from sales on the domestic market, for each model. Report the amount in the listing in the column headed ‘packing’.

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PUBLIC VERSION

Packing materials and labour costs are recorded in factory overheads. Packing is nearly the same for domestic sales as for Australian sales, and there are practically no differences in packing cost between those two types of sales. Therefore, CSC did not report packing costs as an adjustment item.

5. Commissions

For any commissions paid in relation to the export sales to Australia:


- explain the terms and conditions that must be met.

Report the amount in the sales listing in question B-4 under the column headed ‘commissions’. Identify the general ledger account where the expense is located.

According to the commission agency agreement XXXXXXXXXXXXXXXXXX provided in Exhibits A-3-8(3), XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX, and the fee was reported in column 35.2.

As stated above, CSGT play the selling arms for CSC’s export sales assisting CSC to locate overseas customers and prepare documents. For such export service, CSC will pay CSGT XXX % XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXX. CSC has reported the service fee charged by CSGT in the column 37 “Service Fee Paid to CSGT”.

6. Warranties, guarantees and after sales services

List the costs incurred. Show the relevant sales contracts. Show how you calculated the expenses (‘warranty & guarantee expenses’ and ‘technical assistance & other services’), including the basis of any allocations. Include a record of expenses incurred. Technical services include costs for the service, repair or consultation. Where these expenses are closely related to the sales in question, an adjustment will be considered. Identify the ledger account where the expense is located.

Not applicable.

7. Other factors

There may be other factors for which an adjustment is required, if the costs affect price comparability – these are identified in the column headed ‘other factors’. For example, other variable or fixed selling expenses, including salesmen’s salaries, salesmen’s travel expenses, advertising and promotion, samples and entertainment expenses. Your consideration of questions asked at Section G, concerning domestic and export costs, would have alerted you to such other factors.

For CSGT's Australia sales which have been consolidated in Exhibit B-4 Australia Sales, the expenses incurred by CSGT are reported separately. The following four columns are reported in the Exhibit B-4:

a. XXXXXXXXXXXXXXXXXXXXXXXXXXXXX

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b. XXXXXXXXXXXXXXXXXXXXXXXXXXX c. XXXXXXXXXXXXXXXXXXXXX and d. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX. The calculation worksheet for XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX is provided in Exhibit E-1.7.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

8. Currency conversions

In comparing export and domestic prices, a currency conversion is required. Fluctuations in exchange rates can only be taken into account when there has been a ‘sustained’ movement during the period of review (see article 2.4.1 of the World Trade Organization Anti-Dumping Agreement). The purpose is to allow exporters 60 days to adjust export prices to reflect ‘sustained’ movements. Such a claim requires detailed information on exchange movements in your country over a long period that includes the review period.

Not applicable. CSC does not claim a currency conversion adjustment.

E-2 Costs associated with domestic sales

These cost adjustments will relate to your responses made at question D-4, ‘domestic sales’.

The following items are not separately identified in the amounts quantified at question D-4. However, you should consider whether any are applicable.

1. Physical characteristics

This adjustment recognises that differences, such as quality, chemical composition, structure or design, mean that goods are not identical, and the differences can be quantified in order to ensure fair comparison.

The amount of the adjustment shall be based on the market value of the difference, but where this is not possible the adjustment shall be based on the difference in cost plus the gross profit mark-up, i.e. an amount for selling, general and administrative costs (SG&A) plus profit.

The adjustment is based upon actual physical differences in the goods being compared, and upon the manufacturing cost data. Identify the physical differences between each model, and state the source of your data.

The model numbers in the Australian sales and domestic sales spread sheets can be directly matched, therefore no specification adjustment will be necessary.

2. Import charges and indirect taxes

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If exports to Australia:

- are partially or fully exempt from internal taxes and duties that are borne by the like goods in domestic sales (or on the materials and components physically incorporated in the goods); or

- if such internal taxes and duties have been paid and are later remitted upon exportation to Australia,

the price of like goods must be adjusted downwards by the amount of the taxes and duties.

The taxes and duties include sales, excise, turnover, value added, franchise, stamp, transfer, border and excise taxes. Direct taxes, such as corporate income tax, are not included as such taxes do not apply to the transactions.

Adjustment for drawback is not made in every situation where drawback has been received. Where an adjustment for drawback is appropriate, you must provide information showing the import duty borne by the domestic sales (that is, it is not sufficient to show the drawback amount and the export sales quantity to Australia). For example, you may calculate the duty borne on domestic sales by quantifying the total amount of import duty paid and subtracting the duty refunded on exports to all countries. The difference, when divided by the domestic sales volume, is the amount of the adjustment.

In substantiating the drawback claim the following information is required:

- a copy of the relevant statutes/regulations authorising duty exemption, or remission, translated into English;

- the amount of the duties and taxes refunded upon exportation, and an explanation as to how the amounts were calculated and apportioned to the exported goods; and

- an explanation as to how you calculated the amount of duty payable on imported materials that is borne by the goods sold domestically, but is not borne by the exports to Australia.

Substitution drawback systems

Annex 3 of the World Trade Organization Agreement on Subsidies and Countervailing Measures provides:

[d]rawback systems can allow for the refund or drawback of import duties on inputs which are consumed in the production process of another product and where the export of this latter product contains domestic inputs having the same quality and characteristics as those substituted for the imported inputs.

If such a scheme operates in the country of export, adjustments can also be made for the drawback payable on the substituted domestic materials, provided the total amount of the drawback does not exceed the total duty paid.

Not applicable. No tax exemption or drawback applies.

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3. Level of trade

Question D-4 asks you to indicate the level of trade to the domestic customer. To claim an adjustment for level of trade differences, you will need to quantify the amount by which level of trade influences price.

Trade level is the level a company occupies in the distribution chain. The trade level to which that company in turn sells the goods, and the functions carried out, distinguish a level of trade. Examples are producer, national distributor, regional distributor, wholesaler, retailer, end user and original equipment.

It may not be possible to compare export prices and domestic prices at the same level of trade. Where relevant sales of like goods at the next level of trade must be used to determine normal values, an adjustment for the difference in level of trade may be required (where it is shown that the difference affects price comparability).

The information needs to establish that there are real trade level differences, not merely nominal differences. Real trade level differences are characterised by a consistent pattern of price differences between the levels, and by a difference in functions performed. If there is no real trade level differences, all sales are treated as being at the same level of trade.

A real difference in level of trade may be adjusted for using either of the following methods:

(a) costs arising from different functions

The amount of the costs, expenses etc. incurred by the seller in domestic sales of the like goods resulting from activities that would not be performed were the domestic sales made at the same level as that of the importer.

This requires the following information:

- a detailed description of each sales activity performed in selling to your domestic customers (for example, sales personnel, travel, advertising, entertainment etc.);

- the cost of carrying out these activities in respect of like goods;

- for each activity, whether your firm carries out the same activity when selling to importers in Australia; and

- an explanation as to why you consider that you are entitled to a level of trade adjustment.

OR

(b) level discount

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The amount of the discount granted to purchasers who are at the same level of trade as the importer in Australia. This is determined by an examination of price differences between the two levels of trade in the exporter’s domestic market, for example sales of like goods by other vendors, or sales of the same general category of goods by the exporter. For this method to be used, it is important that a clear pattern of pricing be established for the differing trade levels. Such a pattern is demonstrated by a general availability of the discounts to the level (isolated instances would not establish a pattern of availability).

Not applicable. There are no relevant trade level differences and no adjustment is necessary or claimed.

4. Credit

The cost of extending credit on domestic sales is not included in the amounts quantified at question D-4. However, the Commission will examine whether a credit adjustment is warranted and determine the amount. An adjustment for credit is to be made even if funds are not borrowed to finance the accounts receivable.

The interest rate on domestic sales (in order of preference) is:

- the rate, or average of rates, applying on actual short term borrowings by the company; or

- the prime interest rate prevailing for commercial loans in the country for credit terms that most closely approximate the credit terms on which the sales were made; or

- such other rate considered appropriate in the circumstances.

Provide the applicable interest rate over each month of the review period.

If your accounts receivable shows that the average number of collection days differs from the payment terms shown in the sales listing, and if domestic prices are influenced by this longer or shorter period, calculate the average number of collection days.

Where there is no fixed credit period agreed at the time of sale, the period of credit is determined on the facts available. For example, where payment is made using an open account system,1 the average credit period may be determined as follows:

(a) calculate an accounts receivable turnover ratio

This ratio equals total credit sales divided by the average accounts receivable. It is a measure of how many times the average receivables balance is converted into cash during the year.

1 Under an open account system, following payment the balance of the amount owing is carried into the next period. Payment amounts may vary from one period to the next, with the result that the amount owing varies.

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In calculating the accounts receivable turnover ratio, credit sales should be used in the numerator whenever the amount is available from the financial statements. Otherwise net sales revenue may be used in the numerator.

An average accounts receivable over the year is used in the denominator. This may be calculated by:

- using the opening accounts receivable at the beginning of the period, plus the closing accounts receivable at the end of period divided by two; or

- the total monthly receivables divided by 12.

(b) calculate the average credit period

The average credit period equals 365 divided by the accounts receivable turnover ratio determined above at (a).

The resulting average credit period should be tested against randomly selected transactions to support the approximation.

The following items are identified in the amounts quantified at question D-4:

Credit terms have been identified in CSC’s domestic sales spread sheet in Exhibit D-4.

Please see Exhibit E-2-4 for POR average interest rate on NTD short-term borrowing.

CSC reported the credit expense by multiplying the number of days indicated by payment term first by the net invoice price, and then by the average NTD short-term borrowing interest rate during the POR, and then divided by 365 days:

Imputed credit expense= Net invoice price * the average interest rate of short-term borrowings * days indicated by agreed payment term / 365

5. Transportation

Explain how you have quantified the amount of inland transportation associated with the domestic sales (‘inland transportation costs’). Identify the general ledger account where the expense is located. If the amount has been determined from contractual arrangements, not from an account item, provide details and evidence of payment.

CSC has reported inland transportation costs on an actual basis.

The general ledger account is 623530750, inland freight-direct selling expense.

6. Handling, loading and ancillary expenses

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List all charges that are included in the domestic price and explain how they have been quantified (‘handling, loading and ancillary expenses’). Identify the general ledger account where the expense is located. If the amounts have been determined using actual observations, not from a relevant account item, provide details.

Not applicable.

7. Packing

List the material and labour costs associated with packing the domestically sold product. Describe how the packing method differs from sales on the domestic market, for each model. Report the amount in the listing in the column headed ‘packing’.

Please see response to E-1.4 above.

8. Commissions

For any commissions paid in relation to the domestic sales:


- explain the terms and conditions that must be met.

Report the amount in the sales listing under the column headed ‘commissions’. Identify the general ledger account where the expense is located.

According to the commission agency agreement XXXXXXXXXXXXXXXXXXX provided in Exhibits A-3-8(3), XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXX, and the fee was reported in Exhibit D-4 Domestic Sales accordingly.

9. Warranties, guarantees and after sales services

List the costs incurred. Show the relevant sales contracts. Show how you calculated the expenses (‘warranty & guarantee expenses’ and ‘technical assistance & other services’), including the basis of any allocations. Include a record of expenses incurred. Technical services include costs for service, repair or consultation. Where these expenses are closely related to the sales in question, an adjustment will be considered. Identify the ledger account where the expense is located.

CSC reported the warranty amount in the column of "Warranty" (Reason Code B3).

When a customer makes a claim for defective merchandise, CSC will have its personnel to determine the quantity and value of the defective merchandise. Based on this assessment, CSC will provide credit notes to resolve warranty issues and the customer will receive a refund of the price paid for the affected tonnage as compensation.

For reporting warranty in Exhibit D-4 Domestic Sales, CSC takes the following steps:

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(1) CSC first pulled out all warranty expenses incurred the POR. (A)

(2) CSC summarized the sales quantities of the concerned customers relating to warranty for prime, non-overrun goods in Exhibit D-4 Domestic Sales.(B)

(3) Take (A) to be divided by (B) to arrive at the unit warranty for each concerned customer.(C)

(4) Take unit warranty (C) to multiply the sales quantities of the transactions of the relevant customers to reach the warranty amount reported in Exhibit D-4 Domestic Sales.

Please refer to Exhibit E-2-9 for the allocation worksheet for warranty. A sample warranty record, including the debit note, is also provided in Exhibit E-2-9.

Please note that there is no separate account for warranty expenses in CSC's accounting ledgers. The refund would be recorded under "XXXXXXXX" as a deduction in sales with the reason code of "B3" or "B5". Please refer to Exhibit D-6-b for a list of reason codes.

10. Other factors

There may be other factors for which an adjustment is required, if the costs affect price comparability – these are identified in the column headed ‘other factors’. List the factors, and show how each has been quantified in per unit terms. For example:

- inventory carrying cost: describe how the products are stored prior to sale, and show data relating to the average length of time in inventory. Indicate the interest rate used;

- warehousing expense: an expense incurred at the distribution point;

- royalty and patent fees: describe each payment as a result of production or sale, including the key terms of the agreement;

- advertising; and

- bad debt.

In the time available CSC has done its best to identify costs, charges or expenses which would need to be considered for adjustment purposes. CSC reserves the right to present further information before or during the verification process if such information is properly identified.

E-3 Duplication

In calculating the amount of the adjustments, you must ensure there is no duplication. For example:

- adjustments for level of trade, quantity or other discounts may overlap; or

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- calculation of the amount of the difference for level of trade may be based on selling expenses (such as salesperson’s salaries, promotion expenses, commissions and travel expenses).

Separate adjustment items must avoid duplication.

An adjustment for quantities may not be granted unless the effect on prices for quantity differences is identified and separated from the effect on prices for level of trade differences.

Not applicable. No duplication is evident.

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SECTION F EXPORT SALES TO COUNTRIES OTHER THAN

AUSTRALIA (THIRD COUNTRY SALES) Your response to this part of the questionnaire may be used by the Commission to select sales to a third country that may be suitable for comparison with exports to Australia.

Sales to third countries may be used as the basis for normal value in certain circumstances. The Commission may seek more detailed information on particular third country sales, where such sales are likely to be used as the basis for determining normal value.

F-1 Using the column names and column descriptions below, provide a summary of your export sales to countries other than Australia.

Column heading ExplanationCountry name of the country(ies) that you exported like

goods to over the review period Number of customers the number of different customers that your

company has sold like goods to in the relevant third country over the review period

Level of trade the level of trade that you export like goods to in the relevant third country

Quantity indicate quantity (in units) exported to the relevant third country over the review period

Unit of quantity show unit of quantity, e.g. kg Value of sales show net sales value to all customers in the

relevant third country over the review period Currency currency in which you have expressed data in

column ‘sales’ Payment terms typical payment terms with customer(s) in the

relevant country, e.g. 60 days=60 etc. Shipment terms typical shipment terms to customers in the

relevant third country, e.g. CIF, FOB, ex-factory, DDP etc.

Supply this information in the worksheet titled ‘third country’.

Please see Exhibit F-1 Third Country Sales.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

F-2 Please identify any differences in sales to third countries which may affect their comparison to export sales to Australia.

There may be a number of differences between CSC's sales to Australia and to other third countries which would likely affect comparison of them, such as different trade terms and payment terms.

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SECTION G COSTING INFORMATION AND CONSTRUCTED VALUE

The information that you supply in response to this section of the questionnaire will be used for various purposes including:

- testing the profitability of sales of like goods on the domestic market;

- determining a constructed normal value of the goods subject to measures – i.e. of the goods exported to Australia; and

- making certain adjustments to the normal value.

You will need to provide the cost of production of both the exported goods (the goods) and for the like goods sold on the domestic market. You will also need to provide the SG&A expenses relating to goods sold on the domestic market, the finance expenses, and any other expenses (e.g. non-operating expenses not included elsewhere) associated with the goods.

In your response please include a worksheet showing how the SG&A expenses, the finance expenses, and any other expenses have been calculated.

If, in response to question B-4 (Sales to Australia, Export Price) you:

- reported that the date of sale is not the invoice date, and consider that an alternative date should be used when comparing domestic and export prices; and

- provided information on domestic selling prices for a matching period as required in the introduction to Section D (Domestic Sales),

you must provide cost data over the same period as these sales, even if doing so means that such cost data predates the commencement of the review period.

At any verification visit you must be prepared to reconcile the costs shown to the accounting records used to prepare the financial statements.

CSC has provided Australian sales and domestic sales data during the POR in response to questions B4 and D4. The date of sale for both domestic and Australian sales is reported as the invoice date.

As further explained below, in order to provide the Commission with a product cost that is differentiated by the model to reflect different characteristics, CSC relied on the internal Standard Product Cost Detailed Analysis (“SPC”) system, the mechanism used in the company’s management system.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

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XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

G-1 Describe the production process for the goods. Provide a flowchart of the process. Include details of all products manufactured using the same production facilities as those used for the goods. Also specify all scrap or by-products that result from producing the goods.

CSC is an integrated steel mill. As shown in CSC’s production process flow chart, http://www.csc.com.tw/csc_e/pd/prs.htm, (1) coal and (2) iron ore are the very beginning inputs to coke oven plant and sinter plant respectively. The first output is molten hot metal using the raw materials iron ore and coal in an iron-making production process. After the iron making process, CSC produces slab through a steel making process via CSC’s basic oxygen furnaces, in which oxygen is blown through molten hot metal to convert the hot metal into liquid steel, which is then cast into slabs. Then hot strip mill is in charge of rolling steel slab into hot-rolled products, the goods.

Please see Exhibit G-1-a and Exhibit G-1-b for the detailed production flowchart directly relating to the goods.

In the production lines of hot-rolled products, no by-products were generated. Steel scraps are reintroduced into the production cycle as raw material.

G-2 Provide information about your company's total production in the following table:

PREVIOUS FINANCIAL YEAR

MOST RECENT FINANCIAL YEAR

REVIEW PERIOD

A – production capacity (e.g. kg, tonnes)*

B – actual production volume (e.g. kg, tonnes)

C – capacity utilisation (%) (B/A x 100)

http://www.csc.com.tw/csc_e/pd/prs.htm

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* Rather than showing a ‘name-plate’ optimal capacity, it is more meaningful to show the maximum level of production that may reasonably be attained under normal operating conditions. For example, assuming normal levels of maintenance and repair, a number of shifts and hours of operation that is not abnormally high, and a typical production mix.

Provide this information in the worksheet titled ‘production’.

Please see Exhibit G-2 CSC's and DSC’s Production Spreadsheet.

G-3 Cost accounting practices

1. Outline the management accounting system that you maintain, and explain how that cost accounting information is reconciled to your audited financial statements.

CSC adopts a "processing costing system" in its ordinary cost accounting. CSC normally accumulates and records actual production costs by a processing cost methodology for the goods.

CSC's cost accounting system is an integral part of its financial accounting system used for the financial statements, and can be reconciled to audited financial statements.

2. Is your company’s cost accounting system based on standard (i.e. budgeted) costs? State whether standard costs were used in your responses to this questionnaire. If they were, state whether all variances (i.e. differences between standard and actual production costs) have been allocated to the goods, and describe how those variances have been allocated.

CSC's cost accounting system is based on actual costs. However, for cost recording purposes during the month, CSC would first record the cost by a standard cost (for a given product group or category), and then adjusted it at the end of the month to the actual cost by applying variance ratios when doing monthly closing. Therefore, CSC's production cost and inventory costs reflect the actual costs.

3. Provide details of any significant or unusual cost variances that occurred during the review period.

Not applicable. There were no significant or unusual cost variances that occurred during the POR.

4. Describe the profit/cost centres in your company’s cost accounting system.

Please see Exhibit G-3-4 for the list of direct and indirect cost centres in relation to the goods.

In CSC's cost accounting system, a cost centre is the basic cost collection unit. There are 3 types of cost centres in CSC:

• Producing Cost Centre - converts raw material or semi-finished material into product, which may be for captive use or for sale, such as for the hot strip mill which uses slabs as inputs to produce hot-rolled bands.

• Service Cost Centre - renders services to other cost centres, e.g.: the maintenance unit provides various machining and repair services, and the utility

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department provides various water and electricity services. Costs incurred by service cost centres are charged to the recipient cost centre.

• Auxiliary Cost Centre - provides services to a specific producing cost centre, e.g. the roll unit provides roll and guide design services to the rolling mill cost centre.

5. For each profit/cost centre, describe in detail the methods that your company normally uses to allocate costs to the goods. In particular, specify how, and over what period, expenses are amortised or depreciated, and how allowances are made for capital expenditures and other development costs.

In CSC's ordinary cost accounting system, costs are tracked and cumulated at cost centres on an aggregate, actual basis and by the processing cost method, i.e., one average cost for the product produced at a given cost centre. A group of relevant cost centres which are geared toward the production of a specific product group is termed "Allocation" in CSC's own parlance.

When one product is introduced as an input to the production of another product, the input cost is the average production cost of the upstream product. Within a product group, CSC does not calculate or maintain detailed cost for different specifications or types.

The costs captured in service or auxiliary cost centres, including those for water, electricity and maintenance, are allocated to producing cost centres based on the actual consumption of each producing cost centre.

When more than one producing cost centre is involved with one product, its total costs would be allocated to the output quantity of the product.

6. Describe the level of product specificity (models, grades etc.) that your company’s cost accounting system records production costs.

In CSC's ordinary cost accounting system, one average cost is recorded for the product produced at a given cost centre, and within such product group.

CSC does not calculate or maintain detailed cost for different specifications or types.

7. List and explain all production costs incurred by your company that are valued differently for cost accounting purposes than for financial accounting purposes.

Not applicable. CSC's cost accounting system is an integral part of its financial accounting system, and the methods for cost and financial accounting purposes are the same.

8. State whether your company engaged in any start-up operations in relation to the goods. Describe in detail the start-up operation, giving dates (actual or projected) of each stage of the start-up operation.

Not applicable. CSC did not engage in any relevant start-up operations relating to goods under consideration.

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9. State the total cost of the start-up operation, and the way that your company has treated the costs of the start-up operation it its accounting records.

Not applicable. CSC did not engage in any relevant start-up operations relating to goods under consideration.

G-4 Cost to make and sell on domestic market

This information is relevant to testing whether domestic sales are in the ordinary course of trade.2

1. Please provide (in the format shown in the table below) the actual unit cost to make and sell each model/type of the like goods sold on the domestic market (identified in Section C). Provide this cost data for each quarter over the review period. If your company calculates costs monthly, provide monthly costs.

Please see Exhibit G-4 for CSC quarterly unit cost and DSC monthly unit cost of each model sold on the domestic market.

2. Indicate the source of cost information (account numbers etc.) and/or methods used to allocate cost to the goods. Provide documentation and worksheets supporting your calculations.

CSC calculates production costs monthly. However, as stated above, CSC does not in its ordinary course of business maintain production costs at a type-specific level. In order to report model-specific costs, XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

2 The Commission applies the test set out in section 269TAAD of the Act to determine whether goods are in ordinary course of trade. These provisions reflect the World Trade Organization Anti-Dumping Agreement (article 2.2.1 refers).

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The foregoing calculation is done and kept per each quarter and, as a result, CSC reported quarterly unit cost of each model in the cost files.

DSC uses a method similar to that used by CSC to calculate reported model costs for the goods, and because XXXXXXXXXXXXXXXXXXXXXXXXXXXX, DSC reported monthly unit cost of each model in the cost files.

Quarter 1 Quarter 2 Quarter 3 Quarter 4Like domesticmodel/type – from worksheet LIKE GOODS (Section C-3)

Production volume

Material costs1

Thickness (BMT)

Form (coil or sheet)

Direct labour

Manufacturing overheads

Other costs2

Total cost to make

Selling costs

Administration costs

Financial costs

Delivery expenses3

Other costs3

Unit cost to make and sell

Prepare this information in the worksheet titled ‘domestic CTMS’.

1 Identify each cost separately. Include indirect material costs as a separate item (only if not included in manufacturing overheads).

2 Relating to costs of production only; identify each cost separately.

3 Identify each cost separately. Please ensure non-operating expenses that relate to the goods are included. Where gains/losses due to foreign currency exchange are incurred, please provide detail of the amounts separately for transaction and translation gains/losses.

Provide this information for each quarter (or month if your company calculates costs on a monthly basis) over the period of the review.

Provide the information broken down into fixed and variable costs, and indicate the %age of total cost represented by fixed costs.

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If you are unable to supply this information in this format, please contact the Case Manager for this review at the address shown on the cover of this questionnaire.

Please specify unit of currency.

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G-5 Cost to make and sell goods subject to measures (i.e. goods exported to Australia)

The information is relevant to calculating the normal values based on costs. It is also relevant to calculating certain adjustments to the normal value.

Please see Exhibit G-5 for Australian CTMS spread sheet.

Quarter 1 Quarter 2 Quarter 3 Quarter 4

Model/type exported to Australia – from worksheet LIKE GOODS

Material costs1

Thickness (BMT)

Form (coil or sheet)

Direct labour

Manufacturing overheads

Other costs2

Total cost to make

Selling costs

Administration costs

Financial costs

Delivery expenses3

Other costs3

Unit cost to make and sell

Prepare this information in the worksheet titled ‘Australian CTMS’.

1 Identify each cost separately. Include indirect material costs as a separate item (only if not included in manufacturing overheads).

2 Relating to costs of production only; identify each cost separately.

3 Identify each cost separately. Please ensure non-operating expenses that relate to the goods are included. Where gains/losses due to foreign currency exchange are incurred, please provide detail of the amounts separately for transaction and translation gains/losses.

Provide this information for each quarter (or month if your company calculates costs on a monthly basis) over the period of the review.

Provide the information broken down into fixed and variable costs, and indicate the %age of total cost represented by fixed costs.

If you are unable to supply this information in this format, please contact the Case Manager for this review at the address shown on the cover of this questionnaire.

Please specify unit of currency.

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1. Where there are cost differences between goods sold to the domestic market and those sold for export, give reasons and supporting evidence for these differences.

The goods sold in the domestic market and those sold to Australia have identical costs to make (material, labour and manufacturing overheads).

The costs to sell (indirect selling, general and administrative expenses) are allocated based on turnover.

The worksheet for calculating the ratio of SGA and other expenses is provided in Exhibit G-5-1.

2. Give details and an explanation of any significant differences between the costs shown, and the costs as normally determined in accordance with your general accounting system. Reference should be made to any differences arising from movements in inventory levels, and variances arising under standard costing methods.

Please see the response to G-4.2 above.

3. In calculating the unit cost to make and sell, provide an explanation if the allocation method used to determine the unit cost (e.g. number, or weight etc.) differs from the prior practice of your company.

Please see the response to G-4.2 above.

G-6 Major raw material costs

List major raw material costs, which individually account for 10% or more of the total production cost.

For these major inputs:

- identify materials sourced in-house and from associated entities;

- identify the supplier; and

- show the basis of valuing the major raw materials in the costs of production you have shown for the goods (e.g. market prices, transfer prices or actual cost of production).

Where the major input is produced by an associate of your company, the Commission will compare your purchase price to a normal market price. If the associate provides information on the cost of production for that input, such cost data may also be considered.

Normal market price is taken to be the price normally available in the market (having regard to market size, whether the input is normally purchased at ‘spot prices’ or under long term contracts etc.).

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The term associate is defined in section 269TAA of the Act. Included in that definition are companies controlled by the same parent company (a company that controls 5% or more of the shares of another is taken to be an associated company), companies controlled by the other company, and companies having the same person in the board of directors.

Important note: if the major input is sourced as part of an integrated production process you should provide detailed information on the full costs of production of that input.

The primary raw materials for the goods under consideration are coal and iron ore.

Please see Exhibit G-6 for purchase summary of coal and iron ore, in which CSC identifies the suppliers. None of the suppliers are related with CSC.

In CSC’s accounting records, CSC records the actual purchase value of coal and iron as the raw material cost, including all concerned expenses.

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SECTION I CHECKLIST

This section is an aid to ensure that you have completed all sections of this questionnaire.

Section Please tick if you have responded to all

questions

Section A – general information Section B – export price Section C – like goods Section D – domestic price Section E – fair comparison Section F – exports to third countries Section G – costing information Section H – declaration

Electronic Data Please tick if you have provided the

worksheet

INCOME STATEMENT TURNOVER – sales summary AUSTRALIAN SALES – list of sales to Australia DOMESTIC SALES – list of all domestic sales of like goods

THIRD COUNTRY – third country sales PRODUCTION – production figures DOMESTIC COSTS – costs of goods sold domestically

AUSTRALIAN COSTS – costs of goods sold to Australia

RAW MATERIAL COSTS / PURCHASES – for integrated manufacturers

CSC Product Catalog of CSC CSC-Exhibit A-3-10

1

2 32 3

China Steel Building (Group Headquarters)

The quality policy of China Steel Corporation

China Steel Corporation, based-on customer orientation, will incessantly innovate, research & develop to provide excellent and eco-friendly products, and consequently fulfi ll our responsibility to society.


2

54 55555555555555

Sizing Press

A NAME FOR QUALITY, TECHNOLOGY AND SERVICE

PRODUCT MANUAL

1 1. Brief Introduction

2 2. Product and Service Features

3 3. Introduction of New Products

5 4. Certifi cation

7 5. Manufacturing Process and Major Equipments

10 6. Application Examples

11 7. Specifi cation

34 8. Product Availability

35 9. Marking and Packing

36 10. Precautions for Use

40 11. Conversion Tables

41 12. Comparison of Specifi cation

42 13. Ordering Information


3

1

Plant Greening

BRIEF IN

TRODUCTIO

N

China Steel Corporation (CSC), located at

Kaohsiung, Taiwan was founded in December

1971. With annual capacity (in terms of crude steel)

around 10 million tonnes, CSC produces a range

of products that includes plates, bars, wire rods,

hot and cold rolled coils, electrogalvanized coils,

electrical steel coils, hot-dip galvanized coils, and Ti/

Ni-base alloy. The domestic market takes roughly

65% of CSC's production and the exports take the

remaining 35%. CSC is the largest steel company

in Taiwan, enjoying more than 50% of the domestic

market. Major export destinations are Mainland

China, Japan and Southeast Asia.

CSC is very active in innovation, and has strong

capability to put the innovations into practice. The

company's vision is:〝We aspire to be a trustworthy

steel company of global distinction that pursues

growth, environmental protection, energy saving and

value-innovation〞. CSC actively puts into practice

its corporate values of 〝teamwork, entrepreneurial

approach, down-to-earthiness and pursuit of

innovation〞, as well as its operations beliefs of 〝

promotion of social well-being, result orientation,

implementation of teamwork, and emphasis on

employees' self-realization.〞 CSC keeps deepening

the roots for its core business in steel, and devoted

to integrate the related downstream industries

to foster healthy development and international

competitiveness of Taiwan's steel related industry.


4

2

PRODUCT AN

D SER

VICE FEATU

RES

China Steel Corporation (CSC) is an integrated steel

producer. After the completion of its phase II expansion

construction on June 30, 1982, CSC launched its

production of Hot Strip Mill. Products include hot rolled

sheets, plates, coils, pickled and oiled coils, pickled and

annealed coils, pickled and spheroidized coils. These

products not only have huge production but they also

come in a variety with a wide range of selection.

Through developments and improvements over the

years, CSC's comprehensive steel products have

fulfi lled industrial requirements demanded by industries

including structural steel uses like middle-high strength,

buildings, welding, automobiles, and other various steel

uses like forming, machine structure, high pressure

vessel, superior atmospheric corrosion resistance

steels, steel pipes, oil-gas flow line pipes..., etc.

Moreover, in order to meet market demands, CSC has

continually developed a series of CSC specification

products, such as CSC ACR-TEN (atmospheric

corrosion resistance steels), CSC 50BV30 (Cr-B-V

alloy steels), CSC HC1085 (high carbon tool steels

with thermo-stable coating), and CSC HC 15B22 (high

strength manganese boron steels), etc.

CSC's hot rolled products have been approved by

many certifications such as ISO 9001, JIS Mark,

ISO/ TS16949 and IECQ QC080000 (Hazardous

Substance Process Management) . The approvals and

qualifications are testament to CSC's commitment to

reliable and superior products, thus providing its clients

a peace of mind.

The vision of CSC's customer services is to gain

customers' appreciation and trust and help them

be successful, and the aim of that is to promote

customers' technology and upgrade the steel industry.

In order to enhance the customer services, CSC

adopts multi-step and multi-level service pattern which

is characterized by emphasizing on (1) the pre-sale

services for helping customers to choose suitable

materials and improve their production processes; (2)

handling complains and claims from customers with

proper and rapid manner, and conducting customers

the corresponding improvements to the root-causes;

(3) providing customers with the developed high-grade

materials to meet the upgrade policy for domestic

industries.

The stable and reliable quality of CSC's steel

products have gained the acceptance of domestic

industries widely, and CSC has also been selected

as the first priority provider to purchase their needed

steel materials owing to CSC's quick and efficient

technical services. CSC will continue to improve

customer services and the technical technologies both

for customers and CSC itself to promote steel-use

industries' international competitiveness.


5

3

JFS A1001 JSH780RThis grade of hot-rolled steel possesses high strength, excellent toughness and weldability and are

applicable to high strength, thinning, light forming that are best used in automobile parts such as electric

window lift mechanisms, door control rod, airbag components, and collision-resistant beams, etc.

CSC HM-690TThis grade of hot-rolled steel possesses high strength, excellent toughness and weldability that are best

used in general structural parts, light drawing processing, heavy duty machinery, and automobile parts.

JFS A1001 JSH590YThis grade of hot-rolled steel possesses high strength, excellent stretchability and are applicable to high

strength, thinning, hard-to-form, ED coating, and electroplating.

CSC HC 15B22This grade of high strength boron-manganese hot-rolled steel possesses excellent formability and

weldability and may attain strength of 1470MPa through subsequent quench and temper that are best

used in automobile parts for improvement of crashworthiness.

API 5L X52M/X65M/X70M PSL2This grade of hot-rolled steel is applicable to API 5L X52M/X65M/X70M PSL2 welded oil line pipes,

among which the X52M is supposed to use in harsh environments, may choose the specifi cation with

feature of resistance to hydrogen induced cracking (HIC) .

API 5CT J55UThis grade of hot-rolled steel with low S. P. elements may improve toughness and weldability and is

applicable to API 5CT J55 oil well casing. In addition, it can also promote customer to use API 5CT N80Q

high-strength grade for increasing operation performance through customer's proper heat treatment.

INTR

ODUCTIO

N O

F NEW

PRODUCTS


6

4

EN10025-2 S355J0This grade of hot-rolled steel with low carbon equivalent and strength of 50 kgf possesses excellent low

temperature toughness and weldability that are best used in steel pipe pile for bridge, underwater tunnel, coastal

wall, breakwaters. The maximum ordering thickness is 25mm.

ASTM A572 GR.50 TYPE1This grade of high strength low-alloy hot-rolled steel is applicable to structural use that is best used in sections

and stiffening plates.

CSC HC 1085This grade of high carbon hot-rolled steel refers JIS G4401 SK85 to specify and strengthens the feature of

withstanding high temperature coating that is best used in gardening tools, hand tools, etc.

PA Steels (Pickled and Annealed coils)HR PA steel coils high-medium carbon, low alloy, tool steel grade as basis and through lowering their hardness

and variance of mechanical properties will promote formability and mold life, applicable to tube making,

blanking,bending, that are best used in cold-drawn bicycle tube, hydraulic tube, washers, knives, cold re-rolling.

PAS Steels (Pickled and Spheroidized coils)HR PAS steel coils have PA excellent features and additional spheroidized carbides that make medium-high

carbon steel, low alloy, tool steel grade suitable for fi ne blanking, shaving, fi nish blanking, cold forging, hole

expansion, drawing. Their typical uses include tooth plates, sliders, starter gears, bearing rings, sewing machine

needle plates, etc.


7

5

CER

TIFICATIO

N

ISO 9001 Certifi cate

ISO/TS 16949 Certifi cate

IECQ Certifi cate

ISISISISOOOO 909090900000001010101 CCCCerererertitititififififi cacacacatetetete

IEIEIEIEIECQCQCQCQCQ CCCCCererererertititititififififi fi cacacacacatetetetete


8

6

JIS Mark 07007 Certifi cate JIS MARK 07008 Certifi cateJIJIJIJIJISSSSS MMMMaMa kkkrkrk 0000070707070700707070707 CCCCCerertititititifififififi cacatttete JIJIJISSSS MAMAMAMARKRKRKRK 00007070707008080808 CCCCerertititififififi cacattete


9

77 8

MAN

UFAC

TURING PR

OCESS AN

D M

AJOR EQ

UIPM

ENTS

MANUFACTURING FACILITIES

Tandem finishing mill further reduce strip thickness to customer ordered specif ication. The finishing temperature, strip profile, flatness and surface quality are also controlled to meet customers' requirements.

After finishing mill, the strip is cooled to proper temperature by laminar flow for achieving required mechanical and metallurgical properties.

Hot strip is coiled by down coiler, then being packed, marked and delivered for customer or down stream plants.

Reheating furnaces are used to heat slabs to pre-defined temperature for hot rolling according to different heating curves based on steel grades.

Reheating Furnace Laminar Flow Down Coiler

Roughing mill is the main equipment to rolling both slab thickness and width to pre-calculated value for fi nishing rolling.

Roughing Mill Finishing Mill


10

9

MAN

UFAC

TURING PR

OCESS AN

D M

AJOR EQ

UIPM

ENTS

Equipment Item No. 1 HSM No.2 HSM No.3 HSM (Dragon Steel)

Reheating Furnace

4 Walking Beam TypeCapacity: 250 ton/hr x 4



Slab Sizing Press Flying Type 　─ 　─

Vertical Edger Caliber Type x4Groove Type x1, Caliber Type x 1

Groove Type x1, Caliber Type x 1

Rougher R1 Two High Two High Two High

Rougher R2 Four High Reversing Four High Reversing Four High Reversing

Rougher R3 Four High 　─ 　─

Rougher R4 Four High 　─ 　─

Edge Heater Elec-Magnet Induction Elec-Magnet Induction Elec-Magnet Induction

Finishing Mill

Four High Tandem (F1~F7) HAGC: F4~F7WRS: F4~F7 ( ±150mm)WRB: F1~F7 (200t/Chock)

Four High Tandem (F1~F7) HAGC: F1~F7WRS: F1~F7 ( ±200mm)WRB: F1~F7(200t/Chock)

Four High Tandem (F1~F7) HAGC: F1~F7, Pair Cross: F1~F4WRS: F5~F7 ( ±200mm)WRB: F1~F4(120t/Chock)F5~F7(200t/Chock)

Down CoilerHydraulic Type x 3

Automatic Jumping ControlHydraulic Type x 2

Automatic Jumping ControlHydraulic Type x 2

Automatic Jumping Control

HAGC: Hydraulic Automatic Gauge Control RAWC: Roughing mill Automatic Width Control

HAGC system is attached to finishing mill to control roll gap with hydraulic cylinders to achieve ordered thickness value.

RAWC system is attached to roughing mill vertical edgers to control strip width to ordered value.

WRS: Work Roll Shifting System WRB: Work Roll Bending System

WRS system is to shift work roll horizontally to control the even wearing of roll surface and thus to control strip thickness distribution in width direction.

WRB system is to bend work roll with hydraulic cylinders to control strip crown to target value.

width gaugeX-ray

Production Facilities


11

1010

Circular saw

Steel pipe

Automotive parts

Automatic Transmission

Truck body base

Container

Structural square tube

Automotive disk

Airbag case

Bicycle gear

APPLICATIO

N EXAM

PLES


12

11

SPECIFIC

ATION

The contents of this catalog are for reference only. Custom

ers are urged to consult the specifi cations published by the corresponding associations. Inform

ations of the available CSC

steel grades, as shown herein m

ay be updated w

ithout notice to comply w

ith actual production situations.

7.1 Chemical Composition and Mechanical Requirements

7.1.1 CSC ACR-TEN Superior Atmospheric Corrosion Resistance Steel

7.1.3 CSC HM-690T (high strength steel)

Remark：1. The values specifi ed shall not apply to the irregular portions at both ends of steel strip.2. To improve the atmospheric corrosion resistant steel material properties, adding appropriate amount of Cu, Cr, Ni and other

　　　　　 alloying elements.

7.1.2 CSC Cr-B-V Alloy steel

Grade

Applicablethicknessrange(mm)

Chemical Composition % Tension Test Bendability

C Si Mn P SYield

Strength N/mm2

TensileStrengthN/mm2

ElongationAngleof

bending

InsideDiameter

Test PieceTest

Piece%

ACR-TENA

1.6

~

12.7

0.12max.

0.25

~

0.55

0.20

~

0.50 0.070

~

0.150

0.025max.

345min.

480min. No.5

inRollingdirection

25min.

180°thickness×1.0

No.1in

RollingdirectionACR-TEN

AF

1.5

~

12.7

0.08max.

0.15

~

0.45

0.15

~

0.45

285min.

410

~

510

Grade

Applicablethickness range(mm)


C Mn P S Si

YieldStrengthN/mm2

TensileStrength N/mm2

Elongation %(transverse to rolling direction)

Angleof

bending

InsideDiameter

Test Piece

No.5 (Test Piece)

thickness（t）mm thickness

（t）mm2.0≦ t＜

2.3

2.3≦ t＜

6.3

6.3≦ t≦

10

t≦

6.0

6.0＜

t

CSC HM-690T

2.0~10.00.18max.

1.60max.

0.03max.

0.015max.

0.55max.

550min.

690min.

15min.

16min.

18min.

180° 3.0t 4.0t

No.3Transverse to rollingdirection

GradeApplicable

thickness range(mm)

Chemical Composition %

C M n P S C r B V

CSC 50BV30 2.20~5.00 0.27~0.33 0.70~1.000.025max.

0.015max.

0.30min.

0.0005min.

0.10min.


13

12

7.1.6 JIS G3101 Rolled Steel for General Structure

Remark：1.Alloy elements other than those shown in the above table may be added necessary.2.The bend test may be omitted*.However, when the purchaser designates, the test shall be performed.* It means that the test may be omitted by the manufacturer's decision, but it means that the bendability shall satisfy the specifi cation.

Remark：Supply hot-rolled pickled and annealed (spheroidized) coil, and chemical composition guaranteed only.

Remark：Chemical composition guaranteed only.

7.1.4 CSC HC 1085 (hot-rolled high carbon tool steel with thermostable coating)

7.1.5 CSC HC 15B22 (hot-rolled high-strength B-Mn steel)

GradeApplicablethickness

range(mm)


C Mn P S

Yield Pointor

Yield StrengthN/mm2

Tensile StrengthN/mm2

Elongation %

Angleof

bending

Inside radius

TestPiece

No.5Test Piece

No.1ATest Piece

thickness（t）mm

thickness（t）mm thickness

（t）mmt≦ 5

5＜t≦ 16

SS33016max.

－－0.050max.

0.050max.

205min.330

~

43026min. 21min.

180°

0.5t

No.1

SS40016max.

245min.400

~

51021min. 17min. 1.5t

SS49016max.

285min.490

~

61019min. 15min. 2.0t

SS54016max.

0.30max.

1.60max.

0.040max.

0.040max.

400min.540min.

16min. 13min. 2.0t


range(mm)


C M n P S S i

CSC HC 1085 3.2~5.0 0.80~0.90 0.10~0.50 0.020max. 0.030max. 0.08max.


range(mm)


C M n P S S i Al B

CSC HC 15B22 1.8~2.8 0.19~0.25 1.05~1.35 0.020max. 0.010max. 0.15~0.25 0.075max.0.0005

~

0.0030


14

13

Grade


Chemical Composition % Tension Test Impact Test

C Si Mn P S

YieldPoint or Proof

StrengthN/mm2


Elongation %

Test Temperature

℃

CharpyAbsorbed Energy

J

Test Piece

No.5 Test Piece

No.1A Test Piece

Thickness(t)mm

Thickness(t)mm

t≦5

t≦16

5＜ t≦ 16

SM400A16max.

0.23max.

－

2.5×Cmin.

0.035max.

0.035max.

245min.

400

~

510

23min.

－18min.

－－

No.4 in

rollingdirection

SM400B16max.

0.20max.

0.35max.

0.60

~

1.50

0.035max.

0.035max.

245min.

400

~

510

23min.

－18min.

027min.

SM490A16max.

0.20max.

0.55max.

1.65max.

0.035max.

0.035max.

325min.

490

~

610

22min.

－17min.

－－

SM490B16max.

0.18max.

0.55max.

1.65max.

0.035max.

0.035max.

325min.

490~

610

22min.

－17min.

027min.

SM490C16max.

0.18max.

0.55max.

1.65max.

0.035max.

0.035max.

325min.

490

~

610

22min.

－17min.

047min.

SM490YA16max.

0.20max.

0.55max.

1.65max.

0.035max.

0.035max.

365min.

490

~

610

19min.

－15min.

－－

SM520C16max.

0.20max.

0.55max.

1.65max.

0.035max.

0.035max.

365min.

520

~

640

19min.

－15min.

047min.

SM57016max.

0.18max.

0.55max.

1.70max.

0.035max.

0.035max.

460min.

570

~

720－

19min.

－ -547min.

7.1.7 JIS G3106 Rolled Steel for Welded Structure

Remark：1. Alloy elements other than those shown in the above table may be added necessary.2. Impact test is applicable to thickness over 12.0mm of steel.


15

14

SP

EC

IFICATIO

N

Grade



C Si Mn P S Cu Cr Ni

YieldPoint or ProofStressN/mm2


Elongation Angleof

bending

Inside radius

Thickness (t) mm

Test PieceTest

Piece%

SPA-H

t≦6.0

0.12max.

0.20

~

0.75

0.60max.

0.070

~

0.150

0.035max.

0.25

~

0.55

0.30

~

1.25

0.65max.

355min.

490min.

No.522min.

180°

0.5t No.1in

rollingdirection

6.0＜t≦ 16.0

No.1A15min.

1.5t

7.1.10 JIS G3125 Superior Atmospheric Corrosion Resisting Rolled Steels

Grade


Chemical Composition

%Tension Test Bendability

P S


Yield PointN/mm2

Elongation % (rolling direction)

Angleof

bending

Insideradius

Testpiece

No.5 Test PieceThickness (t) mm

Thickness (t) mm

Thickness (t) mm

t＜6.0

6.0≦ t＜

8.0

8.0≦ t≦

14

1.6≦ t＜

2.0

2.0≦ t＜

2.5

2.5≦ t＜

3.15

3.15≦ t＜

4.0

4.0≦ t＜

6.3

6.3≦ t≦

14

t＜2.0

2.0≦ t

SAPH310

1.6~14.0

0.040max.

0.040max.

310min.

(185)min.

(185)min.

(175)min.

33min.

34min.

36min.

38min.

40min.

41min.

180°

Flat on itself

1.0t

No.3transverseto rollingdirection

SAPH370

1.6~14.0370min.

225min.

225min.

215min.

32min.

33min.

35min.

36min.

37min.

38min.

0.5t 1.0t

SAPH400

1.6~14.0400min.

255min.

235min.

235min.

31min.

32min.

34min.

35min.

36min.

37min.

1.0t 1.0t

SAPH440

1.6~14.0440min.

305min.

295min.

275min.

29min.

30min.

32min.

33min.

34min.

35min.

1.0t 1.0t

7.1.8 JIS G3113 Hot-Rolled Steel Plates, Sheets and Strip for Automobile Structural Uses

Remark：1.Values in parentheses mean reference values.2.The values specifi ed shall not apply to the irregular portions at both ends of steel strip.

Grade



C Si Mn P S

Yield Point or Proof StressN/mm2


Elongation%

Test Piece

Angleof

bending

Inside radius

Thickness (t) mm

Test Piece

SG255 1.6~6.00.20max.

－0.30min.

0.020max.

0.020max.

255min.

400min.

28min.

No.5in

rollingdirection

180°

1.0t No.3in

rollingdirectionSG295 1.6~6.0

0.20max.

0.35max.

1.00max.

0.020max.

0.020max.

295min.

440min.

26min.

1.5t

7.1.9 JIS G3116 Steel Sheets, Plate and Strip for Gas Cylinders

Remark：The values specifi ed shall not apply to the irregular portions at both ends of steel strip.

Remark：Alloy elements other than those shown in the above table may be added necessary.


16

15

7.1.11 JIS G3131 Hot-Rolled Mild Steel Plate, Sheets and Strip

7.1.12 JIS G3132 Hot-Rolled Carbon Steel Strip for Pipes and Tubes

Remark：1.Grade SPHF is manufactured by a special process, such as made of killed steel to improve drawability.2.The values specifi ed shall not apply to the irregular portions at both ends of steel strip.3.The bend test may be omitted*.However, when the purchaser designates, the test shall be performed.* It means that the test may be omitted by the manufacturer's decision, but it means that the bendability shall satisfy the specifi cation.

Remark : 1.The Si content of SPHT1 can be modifi ed to 0.04% max. upon agreement between the purchaser and manufacturer.2. Values in parentheses mean reference values.3.The values specifi ed shall not apply to the irregular portions at both ends of steel strip.4.The bend test may be omitted*.However, when the purchaser designates, the test shall be performed.* It means that the test may be omitted by the manufacturer's decision, but it means that the bendability shall satisfy the specifi cation.

Grade



C Mn P S


Elongation % (Rolling direction)

TestPiece

Angleof

bending

Insideradius

Test Piece

Thickness (t)mmThickness (t) mm

1.2≦ t＜

1.6

1.6≦ t＜

2.0

2.0≦ t＜

2.5

2.5≦ t＜

3.2

3.2≦ t＜

4.0

4.0≦ t

t＜3.2

3.2≦ t

SPHC 1.2~14.00.12max.

0.60max.

0.045max.

0.035max.

270min.

27min.

29min.

29min.

29min.

31min.

31min.

No.5in

rollingdirection

180°Flat on itself

0.5t

No.3in

rollingdirection

SPHD 1.2~14.00.10max.

0.45max.

0.035max.

0.035max.

30min.

32min.

33min.

35min.

37min.

39min.

－－－

SPHE 1.2~8.00.08max.

0.40max.

0.030max.

0.030max.

32min.

34min.

35min.

37min.

39min.

41min.

－－－

SPHF 1.4~8.00.08max.

0.35max.

0.025max.

0.025max.

37min.

38min.

39min.

39min.

40min.

42min.

－－－

Grade



C Si Mn P S


Elongation %

Testpiece

Angleof

bending

Inside radius

Test Piece

Thickness (t) mmThickness (t)mm

1.2≦ t＜

1.6

1.6≦ t＜

3.0

3.0≦ t＜

6.0

6.0≦ t＜

13.0

t＜3.0

3.0＜

t≦13.0

SPHT1 1.2~13.00.10max.

0.35max.

0.50max.

0.040max.

0.040max.

270min.

30min.

32min.

35min.

37min.

No.5in

rollingdirection

180°

Flat on itself

0.5t

No.3in

rollingdirection

SPHT2 1.2~13.00.18max.

0.35max.

0.60max.

340min.

25min.

27min.

30min.

32min.

1.0t 1.5t

SPHT3 1.6~13.00.25max.

0.30

~

0.90

410min.

20min.

22min.

25min.

27min.

1.5t 2.0t

SPHT4 1.6~13.00.30max.

0.30

~

1.00

490min.

15min.

18min.

20min.

22min.

1.5t 2.0t


17

16

SP

EC

IFICATIO

N

Grade



YieldPoint orProof StressN/mm2

Elongation % Bendability

Thickness(t) mm

TestPiece

Angleof

bending

Inside radius

Test Piece

Thickness(t) mm

1.6≦ t＜ 3.25

3.25≦ t＜ 6.00

1.6≦ t＜ 2.0

2.0≦ t＜ 2.5

2.5≦ t＜ 3.25

3.25≦ t≦ 6.0

SPFH490

1.6~6.0490min.

325min.

22min.

23min.

24min.

25min.

No.5transverse

torollingdirection

180°

0.5t 1.0t

No.3transverse

torollingdirection

SPFH540

1.6~6.0540min.

355min.

21min.

22min.

23min.

24min.

1.0t 1.5t

SPFH590

1.6~6.0590min.

420min.

19min.

20min.

21min.

22min.

1.5t 1.5t

SPFH590Y

2.0~4.0590min.

325min.

－22min.

23min.

24min.

1.5t 1.5t

Grade



CarbonEquivalent

%

YieldPoint orProofStressN/mm2


Yield Ratio % Elongation %

Thickness(t)mm

Test Piece No.1A

Thickness(t) mm Thickness(t)mm

C Si Mn P St≦20

6≦t＜12

12≦t≦20

6≦t＜12

12≦t≦16

6≦t≦16

16<t≦20

SN400A 6.0~20.00.24max.

－－0.050max.

0.050max.

－235min.

235min. 400

~

510

－－17min.

21min.

SN400B 6.0~20.00.20max.

0.35max.

0.60

~

1.50 0.030max.

0.015max.

0.36max.

235min.

235

~

355－

80max.

18min.

22min.

SN490B 6.0~20.00.18max.

0.55max.

1.65max.

0.44max.

325min.

325

~

445

490

~

610－

80max.

17min.

21min.

7.1.13 JIS G3134 Hot-Rolled High Strength Steel Sheets with Improved Formability for Automobile Structural Uses

7.1.14 JIS G3136 Rolled Steels for Building Structure

Remark ：1. The chemical composition shall be agreed upon by the purchaser and manufacturer, if necessary.2. The bend test may be omitted*.However, when the purchaser designates, the test shall be performed.* It means that the test may be omitted by the manufacturer's decision, but it means that the bendability shall satisfy the specifi cation.

Remark ：1. Impact test for SN400B and SN490B is applicable to thickness over 12.0mm of steel. Test temperature at 0℃ , charpy absorption energy is27J min. , test piece is No.4 in rolling direction.

2.Carbon Equivalent=C＋　　　＋　　　＋　　　＋　　　＋　　　＋　　　Mn6

Si24

Ni40

Cr5

Mo4

V14


18

17

Remark：1.Ultra low carbon, interstitial free stabilized and nonstablized steel may be supplied for these grades .2. MANGANESE—For grades G10060 and G10080 applicable to Structural Shapes, Plates, Strip, Sheets and Welded Tubing, the manganese

limit is 0.45% maximum and 0.50% maximum, respectively, with no minimum.

Remark：The Si content can be modifi ed upon agreement between the purchaser and manufacturer.

7.1.15 SAE J403 Carbon Steel

7.1.16 SAE J404 Alloy Steel

GradeChemical Composition ％

C Si Mn P S Ni Cr Mo

4130 0.28~0.33 0.15~0.35 0.40~0.60 0.030max. 0.040max. － 0.80~1.10 0.15~0.25


C Si Mn P S

1005(1) 0.06max.

－

0.35max.

0.030max. 0.050max.

1006(1) (2) 0.08max. 0.25~0.40

1008(1) (2) 0.10max. 0.30~0.50

1010 0.08~0.13 0.30~0.60

1012 0.10~0.15 0.30~0.60

1015 0.13~0.18 0.30~0.60

1016 0.13~0.18 0.60~0.90

1017 0.15~0.20 0.30~0.60

1018 0.15~0.20 0.60~0.90

1019 0.15~0.20 0.70~1.00

1020 0.18~0.23 0.30~0.60

1021 0.18~0.23 0.60~0.90

1022 0.18~0.23 0.70~1.00

1023 0.20~0.25 0.30~0.60

1026 0.22~0.28 0.60~0.90

1030 0.28~0.34 0.60~0.90

1033 0.30~0.36 0.70~1.00

1035 0.32~0.38 0.60~0.90

1038 0.35~0.42 0.60~0.90

1040 0.37~0.44 0.60~0.90

1045 0.43~0.50 0.60~0.90

1049 0.46~0.53 0.60~0.90

1050 0.48~0.55 0.60~0.90

1055 0.50~0.60 0.60~0.90

1060 0.55~0.65 0.60~0.90

1065 0.60~0.70 0.60~0.90

1070 0.65~0.75 0.60~0.90

1086 0.80~0.93 0.60~0.90

1524 0.19~0.25 － 1.35~1.65 0.030max. 0.050max.

1536 0.30~0.37 － 1.20~1.50 0.030max. 0.050max.

1541 0.36~0.44 － 1.20~1.50 0.030max. 0.050max.

1552 0.47~0.55 － 1.35~1.65 0.030max. 0.050max.


19

18

SP

EC

IFICATIO

N

Remark：As impurities, Cu shall not exceed 0.30% throughout all grades.

7.1.17JIS G4051 Carbon Steels for Machine Structural Use

7.1.18 JIS G4053 Cr-Mo Steel


C Si Mn P S Ni Cr Mo

SCM415 0.13~0.18

0.15~0.35 0.60~0.90 0.030max. 0.030max. 0.25max. 0.90~1.20

0.15~0.25SCM420 0.18~0.23

SCM435 0.33~0.380.15~0.30

SCM440 0.38~0.43


C Si Mn P S

S10C 0.08~0.13

0.15~0.35

0.30~0.60

0.030max. 0.035max.

S17C 0.15~0.20 0.30~0.60

S35C 0.32~0.38 0.60~0.90

S40C 0.37~0.43 0.60~0.90

S45C 0.42~0.48 0.60~0.90

S50C 0.47~0.53 0.60~0.90

S53C 0.50~0.56 0.60~0.90

S55C 0.52~0.58 0.60~0.90

Grade

Chemical Composition ％

Tension Test Bendability

Angleof bending

Inside RadiusTest PieceC Mn

YieldStrengthN/mm2


Elongation％

Test Piece

Thickness(t) mm

t≦ 4.55 4.55＜ t

050XLF 0.13max.

0.90max.

340min. 410min. 22min.In

rollingdirection

90° 1.0t 2.0t Transverseto rollingdirection

060XLF 410min. 480min. 20min.

080XLF0.13max.

1.65max.

550min. 620min. 14min.

7.1.19 SAE J1392 High Strength Steel

ASTM No(Description)

Applicablethickness range in.(mm)

Chemical Composition % Tension Test

C Si Mn P SYield Point

ksi(N/mm²）

Tensile Strengthksi（N/mm²）

Elongation

Gage Lengthin. (mm)

%min.

A36（Structural Quality）

t≦ 3/4 (19.05)

0.25max.

0.40max.

－0.040max.

0.050max.

36(250)min.

58~80(400~550)

8(200) 20

2 (50) 23

3/4 (19.05)<t ≦ 3/2 (38.1)

0.25max.

0.40max.

0.8

~

1.2

0.040max.

0.050max.

36(250)min.

58~80(400~550)

8(200) 20

2 (50) 23

A283 Grade C（Low and Intermediate

Tensile Strength）

－0.24max.

0.40max.

0.90max.

0.035max.

0.040max.

30(205)min.

55~75(380~515)

8(200) 22

2 (50) 25

7.1.20 ASTM A36, A283 Carbon Steel for Structural Use

Remark：1.Cu is 0.20% min. when specifi ed.2. “t” is the thickness of material.


20

19

Remark：1. Cr is 0.25% maximum when C≦ 0.05%. Ti is permitted for SS designations to the lesser of ( 3.4N+1.5S) or 0.025% maximum, when 　　　　　 C≧ 0.02%,.

2. Nb, Ti and V is 0.005% min. when specifi ed.

7.1.21 ASTM A1011 Carbon, structural, High-Strength Low-Alloy Steel and High-Strength Low-Alloy with

　　　　 Improved Formability. <thickness less than 0.23 in. (6mm)>

GradeChemical Composition %

C Mn P S Al Cu Ni Cr Mo V Nb Ti

CS Type B0.02~0.15

0.60max.

0.030max.

0.035max.

－

0.20max.

0.20max.

0.15max.(1)

0.06max.

0.008max.

0.008max.

0.025(1)

max.DS Type B

0.02~0.08

0.50max.

0.020max.

0.030max.

0.01min.

SS Gr. 36 Type 20.25max.

1.35max.

0.035max.

0.040max.

－

HSLAS Gr.45 Class 1

0.22max.

1.35max.

0.040max.

0.06max.

0.005min.

0.005min.

0.005min.

HSLAS-F Gr.50

0.15max.

1.65max.

0.020max.

0.025max.

0.16max.HSLAS-F Gr.60

HSLAS-F Gr.70 0.16max.HSLAS-F Gr.80

GradeTensile StrengthMPa

Yield StrengthMpa

Elongation ﹪ G.L.=2 inchBend Test

（Inside Radius）

Thickness(t) mm

Thickness (t) mmTestPiece

Thickness(t) mm Test

Piecet<6.0 t<1.6

1.6≦ t<2.5

t=2.52.5<t<6.0

t<6.0

CS Type B ─ 205~340 25min. 25min. 25min. 25min.

inrolling direction

─

Transverse to

rolling direction

DS Type B ─ 205~310 28min. 28min. 28min. 28min. ─

SS Gr. 36 Type2 400~550 250min. 16min. 20min. 21min. 21min. 2.0t

HSLAS Gr.45 Class 1

410min. 310min. 23min. 23min. 23min. 25min. 1.5t

HSLAS-F Gr.50 410min. 340min. 22min. 22min. 22min. 24min. 1.0t





21

20

SP

EC

IFICATIO

N

Remark：1. Cu＋ Ni＋ Cr＋Mo≦ 0.502. Nb, Ti and V is 0.005% min. when specifi ed.

7.1.22 ASTM A1018 Heavy-thickness for Carbon, Commercial, drawing, structural steel, High-Strength

　　　　 Low-Alloy, and High-Strength Low-Alloy Steel with Improved Formability

7.1.23 ASTM A572 GR.50 TYPE1 High-Strength Low-Alloy Steel

GradeChemical Composition %

C Mn P S Cu Ni Cr Mo V Nb Ti N

HSLAS-F Gr.800.15max.

1.65max.

0.025max.

0.035max.

0.20max.

0.20max.

0.15max.

0.16max.

0.005min.

0.005min.

0.005min.

－

Grade

Chemical Composition % Tension Test

C Mn P S Si NbYield

StrengthN/mm2

Tensile StrengthN/mm2 Elongation %

ASTM A572 GR.50 TYPE1

0.23max.

1.35max.

0.040max.

0.050max.

0.40max.

0.005

~

0.050345min. 450min. 18min.

7.1.24 EN10111 Continuously Hot Rolled Low Carbon Steel Sheet and Strip for Cold Forming

Remark：“S0”: Test piece section area.

GradeSteel No.


Chemical Composition% Tension Test (transverse to rolling direction)

C Mn P S

Yield StrengthN/mm2


Elongation %

G.L.=80mmG.L.=

5.65

Thickness (t)mm

1.0≦ t<2.0

2.0≦ t

≦ 11.0Thickness (t)mm

Thickness(t)mm

1.0≦t<1.5

1.5≦t<2

2≦t<3

3≦t≦ 11

DD11 1.0332 1.0~11.00.12max.

0.60max.

0.045max.

0.045max.

170~360

170~340

440max.

22min. 23min. 24min. 28min.

DD12 1.0398 1.0~11.00.10max.

0.45max.

0.035max.

0.035max.

170~340

170~320

420max.


DD13 1.0335 1.0~11.00.08max.

0.40max.

0.030max.

0.030max.

170~330

170~310

400max.


0S

GradeTensile StrengthMPa

Yield StrengthMpa

Elongation ％Bend Test

（Inside Radius）

Thickness(t) mm

Thickness (t) mm Thickness (t) mm

6≦ t≦ 25G.L.= 2 inch

t≦ 25G.L.= 8 inch

t≦ 25TestPiece

t≦ 25TestPiece

HSLAS-F Gr.80 620min. 550min. 12min. 10min.Transverse torolling direction

2.0tTransverse torolling direction


22

21

Remark：1. Nb＋ V＋ Ti≦ 0.222. The S content can be modifi ed to 0.010% max. upon agreement between the purchaser and the manufacturer.

Remark：1. “S0”: Test piece section area. 2. t＞ 8mm，yield strength of S650MC and S700MC can be lower by 20 N/mm2.

7.1.25 EN 10149-2 Hot-Rolled Flat Products Made of High Yield Strength Steels for Cold Forming

Grade Steel No.Chemical Composition %

C Mn Si P S(2) Al total Nb(1) V(1) Ti(1) Mo B

S315MC 1.0972

0.12max.

1.30max.

0.50max.

0.25max.

0.020max.

0.015min.

0.09max.

0.20max.

0.15max.

─ ─

S355MC 1.09761.50max.

0.50max.

S420MC 1.09801.60max.

0.50max.

0.015max.

S460MC 1.09821.60max.

0.50max.

S500MC 1.09841.70max.

0.50max.

S550MC 1.09861.80max.

0.50max.

S600MC 1.89691.90max.

0.50max.

0.22max.

0.50max.

0.005max.

S650MC 1.89762.00max. 0.60

max.S700MC 1.8974

2.10max.

Grade Steel No. YieldStrengthN/mm2


Elongation% (in rolling direction)Bend Test

（Inside Diameter）thickness(t) mm

t＜ 3 G.L.=80mm

3≦ tG.L.=5.65

180°(transverse to rolling direction

S315MC 1.0972 315min. 390~510 20min. 24min. Flat on itself

S355MC 1.0976 355min. 430~550 19min. 23min. 0.5t

S420MC 1.0980 420min. 480~620 16min. 19min. 0.5t

S460MC 1.0982 460min. 520~670 14min. 17min. 1.0t

S500MC 1.0984 500min. 550~700 12min. 14min. 1.0t

S550MC 1.0986 550min. 600~760 12min. 14min. 1.5t

S600MC 1.8969 600min. 650~820 11min. 13min. 1.5t

S650MC 1.8976 650min. 700~880 10min. 12min. 2.0t

S700MC 1.8974 700min. 750~950 10min. 12min. 2.0t

0S


23

22

SP

EC

IFICATIO

N

Remark：1. “S0”: Test piece section area. 2. Impact test is applicable to thickness not less than 6.0mm of steel.

7.1.26 EN 10025-2 Structural Steel

Grade Steel No.Chemical Composition %

C Mn Si P S N Cu CEV

S235JR 1.00380.17max.

1.40max.

─0.035max.

0.035max.

0.012max.

0.55max.

0.35max.

S235J2 1.01170.17max.

1.40max.

─0.025max.

0.025max.

─0.55max.

0.35max.

S275JR 1.00440.21max.

1.50max.

─0.035max.

0.035max.

0.012max.

0.55max.

0.40max.

S355JR 1.00450.24max.

1.60max.

0.55max.

0.035max.

0.035max.

0.012max.

0.55max.

0.45max.

S355J0 1.05530.20max.

1.60max.

0.55max.

0.030max.

0.030max.

0.012max.

0.55max.

0.45max.

S355J2 1.05770.20max.

1.60max.

0.55max.

0.025max.

0.025max.

─0.55max.

0.45max.

Remark：1. CEV=C＋　　　＋　　　＋　　　＋　　　＋　　　＋Mn6

Si24

Ni40

Cr5

Mo4

V14

GradeSteel No.

Tension Test (transverse to rolling direction) Impact Test

Yield StrengthN/mm2


Elongation%

Test Temperature

℃

Charpy AbsorbedEnergy

J

TestPiece

G.L.=80mm G.L.=5.65

Thickness(t) mm

Thickness(t)mm

Thickness(t)mm

Thickness(t)mm

t≦16

16<t≦ 25

t<33≦ t≦ 25

1<t≦ 1.5

1.5<t ≦ 2

2<t ≦ 2.5

2.5< t<3

3≦t≦ 25

S235JR 1.0038235min.

225min.

360~510

360~510

16min.

17min.

18min.

19min.

24min. 2027min.

In rolling direction

S235J2 1.0117235min.

225min.

360~510

360~510

16min.

17min.

18min.

19min.

24min. -2027min.

S275JR 1.0044275min.

265min.

430~580

310~560

14min.

15min.

16min.

17min.

21min. 2027min.

S355JR 1.0045355min.

345min.

510~680

470~630

13min.

14min.

15min.

16min.

20min. 2027min.

S355J0 1.0553355min.

345min.

360~510

470~630

13min.

14min.

15min.

16min.

20min. 027min.

S355J2 1.0577355min.

345min.

360~510

470~630

13min.

14min.

15min.

16min.

20min. -2027min.

0S


24

23

7.1.27 API 5L (Line Pipe)

Type of pipe Level GradeChemical Composition % Tension Test

Cmax.

Mnmax.

Simax.

Pmax.

Smax.

Yield Strengthpsi（MPa）

Tensile Strengthpsi（MPa）

Welded

PSL1

B

0.26

1.20

─ 0.030 0.030

35500（245）min. 60200（415）min.

X42 1.30 42100（290）min. 60200（415）min.

X46

1.40

46400（320）min. 63100（435）min.

X52 52200（360）min. 66700（460）min.

X56 56600（390）min. 71100（490）min.

X60 60200（415）min. 75400（520）min.

X65 1.45 65300（450）min. 77600（535）min.

PSL2

BM

0.22

1.20

0.45 0.025 0.015

35500~65300（245~450）

60200~110200（415~760）

X42M1.30

42100~71800（290~495）

60200~110200（415~760）

X46M46400~76100（320~525）

63100~110200（435~760）

X52M1.40

52200~76900（360~530）

66700~110200（460~760）

X56M56600~79000（390~545）

71100~110200（490~760）

X60M0.12 1.60

60200~81900（415~565）

75400~110200（520~760）

X65M65300~87000（450~600）

77600~110200（535~760）

Remark：1. For each reduction of 0.01 % below the specifi ed maximum for carbon, an increase of 0.05 % above the specifi ed maximum for manganese is permissible, up to a maximum of 1.65 % for grades ≥ L245 or B, but ≤ L360 or X52; up to a maximum of 1.75 % for grades>L360 or X52, but < L485 or X70.

2. For Grade B –X65 and Grade X52M –X65M, the sum of the Nb, V, Ti contents shall not exceed 0.15%.3. For Grade BM –X46M, Nb/ V/ Ti contents shall not exceed 0.05%/0.05%/0.04% seperately.4. The purchase order shall include type of pipe.

Remark：The purchase order shall include type of pipe.

7.1.28 API 5CT (Casing and Tubing)

GradeChemical Composition (%) Tension Test

C MnP

max.S

max.Yield Strength

MPaTensile Strength

MPa

J55 ─ ─ 0.030 0.030 379~552 517min.


25

24

SP

EC

IFICATIO

N

Remark：1. The positions where the thickness is to be measured shall be as follows:(A) For mill-edged products, any point 25mm and over inward from the edge.(B) For cut-edged products, any point 15mm and over inward from the edge.

2. The values specifi ed shall not apply to the irregular portions at both ends of steel coils.

Remark：1. The above table applies to SG255 and SG295.2. Thickness shall be measured at any point of 20mm and over inside the edges.3. The values specifi ed shall not apply to the irregular portions at both ends of steel coils.

7.2 Tolerances

7.2.1 JIS G3113 Thickness Tolerances of Hot-Rolled Plates, Sheets and Coils

7.2.2 JIS G3116 Thickness Tolerances of Hot-Rolled Steel Plates, Sheets and Coils

Unit：mm

Unit：mm

w ＜ 1200 1200 ≦ w ＜ 1500 1500 ≦ w ＜ 1800 1800 ≦ w ≦ 1880

1.60≦ t＜ 2.00 ±0.16 ±0.17 ±0.18 ─

2.00≦ t＜ 2.50 ±0.17 ±0.19 ±0.21 ─

2.50≦ t＜ 3.15 ±0.19 ±0.21 ±0.24 ─

3.15≦ t＜ 4.00 ±0.21 ±0.23 ±0.26 ─

4.00≦ t＜ 5.00 ±0.24 ±0.26 ±0.28 ±0.29

5.00≦ t＜ 6.00 ±0.26 ±0.28 ±0.29 ±0.31

6.00≦ t＜ 8.00 ±0.29 ±0.30 ±0.31 ±0.35

8.00≦ t＜ 10.0 ±0.32 ±0.33 ±0.34 ±0.40

10.0≦ t＜ 12.5 ±0.35 ±0.36 ±0.37 ±0.45

12.5≦ t≦ 14.0 ±0.38 ±0.39 ±0.40 ±0.50

Thickness(t)Width(w)

600≦ w＜ 1200 1200 ≦ w ＜ 1500 1500 ≦ w ＜ 1800 1800 ≦ w ≦ 1880

1.60≦ t＜ 2.00 ±0.16 ±0.17 ±0.18 ±0.21

2.00≦ t＜ 2.50 ±0.17 ±0.19 ±0.21 ±0.25

2.50≦ t＜ 3.15 ±0.19 ±0.21 ±0.24 ±0.26

3.15≦ t＜ 4.00 ±0.21 ±0.23 ±0.26 ±0.27

4.00≦ t＜ 5.00 ±0.24 ±0.26 ±0.28 ±0.29

5.00≦ t＜ 6.00 ±0.26 ±0.28 ±0.29 ±0.31

t = 6.00 ±0.29 ±0.30 ±0.31 ±0.35

Thickness(t)

Width(w)


26

25

Remark：1. The above table applies to SPHC, SPHD, SPHE and SPHF grades.2. Thickness shall be measured at any point of 20mm and over inside the edges.3. The values specifi ed shall not apply to the irregular portions at both ends of steel coils.

Note 1. The value shall be applied to the steel strip under 1600mm in width.

Remark：1. The above table applies to SPHT1~3 and CSC ACR-TEN grades.2. Thickness shall be measured at any point 20mm and over inside the edges.3. The values specifi ed shall not apply to the irregular portions at both ends of steel coils.

Note 1. The value shall be applied to the steel strip under 1600mm in width.2.Values in parentheses mean reference values.

7.2.3 JIS G3131 Thickness Tolerances of Hot-Rolled Steel Plates,Sheets and Coils

7.2.4 JIS G3132 Thickness Tolerances of Hot-Rolled Steel Coils (SPHT1~ SPHT3)

Unit：mm

Unit：mm

w ＜ 1200 1200 ≦ w ＜ 1500 1500 ≦ w ＜ 1800 1800 ≦ w ≦ 1880

t＜ 1.60 ±0.14 ±0.15 ±0.16（1） ─

1.60≦ t＜ 2.00 ±0.16 ±0.17 ±0.18 ±0.21

2.00≦ t＜ 2.50 ±0.17 ±0.19 ±0.21 ±0.25

2.50≦ t＜ 3.15 ±0.19 ±0.21 ±0.24 ±0.26

3.15≦ t＜ 4.00 ±0.21 ±0.23 ±0.26 ±0.27

4.00≦ t＜ 5.00 ±0.24 ±0.26 ±0.28 ±0.29

5.00≦ t＜ 6.00 ±0.26 ±0.28 ±0.29 ±0.31

6.00≦ t＜ 8.00 ±0.29 ±0.30 ±0.31 ±0.35

8.00≦ t＜ 10.0 ±0.32 ±0.33 ±0.34 ±0.40

10.0≦ t＜ 12.5 ±0.35 ±0.36 ±0.37 ±0.45

12.5≦ t≦ 14.0 ±0.38 ±0.39 ±0.40 ±0.50

Thickness (t)Width(w)

w ＜ 1200 1200 ≦ w ＜ 1500 1500 ≦ w ＜ 1800 1800 ≦ w ≦ 1880

t＜ 1.60 (±0.14)(2) ±0.15 ±0.16(1) ─

1.60≦ t＜ 2.00 ±0.16 ±0.17 ±0.18 ±0.21

2.00≦ t＜ 2.50 ±0.17 ±0.19 ±0.21 ±0.25

2.50≦ t＜ 3.15 ±0.19 ±0.21 ±0.24 ±0.26

3.15≦ t＜ 4.00 ±0.21 ±0.23 ±0.26 ±0.27

4.00≦ t＜ 5.00 ±0.24 ±0.26 ±0.28 ±0.29

5.00≦ t＜ 6.00 ±0.26 ±0.28 ±0.29 ±0.31

6.00≦ t＜ 8.00 ±0.29 ±0.30 ±0.31 ±0.35

8.00≦ t＜ 10.0 ±0.32 ±0.33 ±0.34 ±0.40

10.0≦ t＜ 12.5 ±0.35 ±0.36 ±0.37 ±0.45

12.5≦ t≦ 13.0 ±0.38 ±0.39 ±0.40 ±0.50



27

26

SP

EC

IFICATIO

N

Remark：1. The above table applies to SPHT4 and CSC ACR-TEN grades.2. Thickness shall be measured at any point 20mm and over inside the edges.3. The values specifi ed shall not apply to the irregular portions at both ends of steel coils.

Note 1. The value shall be applied to the steel strip under 1600mm in width.2. Values in parentheses mean reference values.

7.2.5 JIS G3132 Thickness Tolerances of Hot-Rolled Steel Coils (SPHT4) Unit：mm

w ＜ 1200 1200 ≦ w ＜ 1500 1500 ≦ w ＜ 1800 1800 ≦ w ≦ 1880

t＜ 1.60 (±0.14) (2) ±0.15 ±0.16(1) ─

1.60≦ t＜ 2.00 ±0.16 ±0.19 ±0.20 ─

2.00≦ t＜ 2.50 ±0.18 ±0.22 ±0.23 ±0.25

2.50≦ t＜ 3.15 ±0.20 ±0.24 ±0.26 ±0.29

3.15≦ t＜ 4.00 ±0.23 ±0.26 ±0.28 ±0.30

4.00≦ t＜ 5.00 ±0.26 ±0.29 ±0.31 ±0.32

5.00≦ t＜ 6.00 ±0.29 ±0.31 ±0.32 ±0.34

6.00≦ t＜ 8.00 ±0.32 ±0.33 ±0.34 ±0.38

8.00≦ t＜ 10.0 ±0.35 ±0.36 ±0.37 ±0.44

10.0≦ t＜ 12.5 ±0.38 ±0.40 ±0.41 ±0.49

12.5≦ t≦ 13.0 ±0.41 ±0.44 ±0.45 ±0.54


Remark：1. The positions where the thickness is to be measured shall be as follows:(A) For mill-edged products, any point 25mm and over inward from the edges.(B) For cut-edged products, any point 15mm and over inward from the edges.

2. The values specifi ed shall not apply to the irregular portions at both ends of steel coils. Note 1. The values are applicable to the steel sheets and coils under 1600 mm in width.

w ＜ 1200 1200 ≦ w ＜ 1500 1500 ≦ w ＜ 1800 1800 ≦ w ≦ 1880

1.60≦ t＜ 2.00 ±0.16 ±0.19 ±0.20(1) ─

2.00≦ t＜ 2.50 ±0.18 ±0.22 ±0.23(1) ─

2.50≦ t＜ 3.15 ±0.20 ±0.24 ±0.26(1) ─

3.15≦ t＜ 4.00 ±0.23 ±0.26 ±0.28 ±0.30

4.00≦ t＜ 5.00 ±0.26 ±0.29 ±0.31 ±0.32

5.00≦ t＜ 6.00 ±0.29 ±0.31 ±0.32 ±0.34

t = 6.00 ±0.32 ±0.33 ±0.34 ±0.38


Unit：mm

7.2.6 JIS G3134 Thickness Tolerances of Hot-Rolled High Strength Steel Sheets with Improved for Formability

for Automobile Structural Uses


28

27

Remark：1.The above table applies to SN400A,SN400B,and SN490B grades.2. The positions where the thickness is to be measured shall be as follows:

(A) For mill-edged products, any point 25mm and over inward from the edges.(B) For cut-edged products, any point 15mm and over inward from the edges.

7.2.7 JIS G3136 Thickness Tolerances of Rolled Steel for Building Structure Unit：mm

w ＜ 1600 1600 ≦ w ≦ 1880

6.00≦ t＜ 6.30+0.70-0.30

+0.90-0.30

6.30≦ t＜ 10.0+0.80-0.30

+1.00-0.30

10.0≦ t＜ 16.0+0.80-0.30

+1.00-0.30


w ＜ 1600 1600 ≦ w ≦ 1880

t＜ 1.25 ±0.16 ─

1.25≦ t＜ 1.60 ±0.18 ─

1.60≦ t＜ 2.00 ±0.19 ±0.23

2.00≦ t＜ 2.50 ±0.20 ±0.25

2.50≦ t＜ 3.15 ±0.22 ±0.29

3.15≦ t＜ 4.00 ±0.24 ±0.34

4.00≦ t＜ 5.00 ±0.45 ±0.55

5.00≦ t＜ 6.30 ±0.50 ±0.60

6.30≦ t＜ 10.0 ±0.55 ±0.65

10.0≦ t＜ 16.0 ±0.55 ±0.65

16.0≦ t≦ 20.0 ±0.65 ±0.75


Remark：1. The above table applies to SS,SM,SCM,SPA-H, and SXXC grades.2. The positions where the thickness is to be measured shall be as follows： (A) For mill-edged products, any point 25mm and over inward from the edges.(B) For cut-edged products, any point 15mm and over inward from the edges.

3. Tolerance given in the table may be limited to either plus side or minus side upon the agreement between the purchaser and the supplier. The total tolerance range in this case shall be equal to that given in this table.

7.2.8 JIS G3193 Thickness Tolerances of Hot-Rolled Steel Plates, Sheets and Coils Unit：mm


29

28

SP

EC

IFICATIO

N

Width (w) Thickness (t)

Tolerance

Mill edge Cut edge（by ordinary cutting）

max. min. max. min.

630≦ w＜ 1000 1.20≦ t＜ 20.0 25 0 10 0

1000≦ w＜ 1250t＜ 6.00

30 010

06.00≦ t＜ 20.0 15

1250≦ w＜ 1600t＜ 6.00

35 010

06.00≦ t＜ 20.0 15

1600≦ w≦ 1880t＜ 6.00

40 010

06.00≦ t＜ 20.0 20

Length （L）

Tolerances

by ordinary cutting

max. min.

L＜ 4000 20 0

4000≦ L＜ 6000 30 0

6000≦ L＜ 8000 40 0

7.2.9 JIS G3193 Width Tolerances of Hot-Rolled Steel Plates, Sheets and Coils

7.2.10 JIS G3193 Length Tolerances of Hot-Rolled Steel Plates and Sheets

7.2.11 JIS G3193 Camber Tolerances of Hot-Rolled Steel Strip, Plate and Sheet

7.2.11.1 JIS G3193 Camber Tolerances of Hot-Rolled Steel Strip

Unit：mm

Unit：mm

Width (w) Maximum value

250≦ w 5 in any 2000 length

Unit：mm

7.2.11.2 JIS G3193 Camber Tolerances of Hot-Rolled Steel Plate and Sheet

The maximum value of camber of the steel plate and sheet shall be 0.2% or under of the length of the steel plate and sheet.


30

29

Remark：1. The table is not applicable by the plate and sheet leveling done after leveling machine.2. Values in this table shall be applied to any 2000 mm length. For the steel plate and sheet under 2000 mm in length, the values shall be applied to the

full length. For the steel plate and sheet over 2000 mm in wave pitch, the values in this table shall be applied to any pitch of the wave. For those over 4000 mm in wave pitch, however, the above values shall be applied to any 4000 mm length.

3. Unless otherwise specifi ed, 1.5 times the maximum deviation from fl atness specifi ed in this table shall be applied to the steel plate and sheet of which the lower limit of yield point or proof strength in tensile test is at least 460N/mm2, or chemical position on hardness is equivalent thereto, or quenched and tempered.

4. Measurement of fl atness, as a rule, shall be made on a fl at surface plate.5. The table does not apply to rolled edge (mill edge) steel plate.6. This table also applies to CSC ACR-TEN .

7.2.12 JIS G3193 Maximum Flatness of Hot-Rolled Steel Plates and Sheets Unit：mm

720 ≦ w ＜ 1220 1220 ≦ w ≦ 1650

1.2≦ t＜ 4.58coil：A568sheet：A568

4.58≦ t＜ 5.85coil：A635plate：A6

5.85≦ t≦ 12.7


Remark：1. A568 applies to A1011 specifi cations.2. A635 applies to the heavy thickness coils of A1011, A1018 specifi cations.3. A6 applies to A36 and A1011,A1018 specifi cations.

7.2.13 The Applicable Size Ranges of ASTM A6,A568 and A635 Unit：mm

Thickness (t)

Length for msasurement(2)

2000 4000

Width(w) Width(w)

w ＜ 1250 1250 ≦ w ＜ 1600 1600≦ w≦ 1880 w ＜ 2000

t＜ 1.60 18max. 20max. ─ ─

1.60≦ t＜ 3.15 16max. 18max. 20max. ─

3.15≦ t＜ 4.00 16max. ─

4.00≦ t＜ 5.00 14max. 26max.

5.00≦ t＜ 8.00 13max. 22max.

8.00≦ t＜ 15.00 12max. 12max.


31

30

SP

EC

IFICATIO

N

Remark：1. The above table applies to ASTM A1011 specifi cations.2. The values in the above table are converted from inch-pound units.3. Thickness shall be measured at any point across the width not less than 9.5mm from a cut edge and not less than 19mm from a mill edge.4. The above table does not apply to the uncropped ends of mill-edged coils.

Unit：mm

509≦ w＜ 813

813≦ w＜ 1017

1017≦ w＜ 1220

1220≦ w＜ 1525

1525≦ w＜ 1830

1830≦ w≦ 2032

1.20≦ t＜ 1.30 ±0.11 ±0.11 ±0.11 ─ ─ ─

1.30≦ t＜ 1.50 ±0.11 ±0.11 ±0.12 ±0.12 ─ ─

1.50≦ t＜ 1.78 ±0.12 ±0.12 ±0.12 ±0.12 ±0.15 ─

1.78≦ t＜ 2.09 ±0.12 ±0.12 ±0.12 ±0.12 ±0.15 ±0.15

2.09≦ t＜ 2.49 ±0.12 ±0.15 ±0.15 ±0.15 ±0.17 ±0.17

2.49≦ t＜ 4.58 ±0.15 ±0.15 ±0.19 ±0.19 ±0.20 ±0.22

4.58≦ t≦ 5.84 ±0.17 ±0.17 ±0.19 ±0.19 ±0.20 ±0.22


7.2.15 ASTM A568 Thickness Tolerances of Hot-Rolled Steel Sheets and Coils (High-Strength Low-Alloy Steel)

7.2.14 ASTM A568 Thickness Tolerances of Hot-Rolled Steel Sheets and Coils (Carbon Steel)

508≦ w＜ 1016

1016≦ w＜ 1220

1220≦ w＜ 1524

1524≦ w＜ 1829

1829≦ w

1.2≦ t＜ 1.30 ±0.10 ±0.10 ─ ─ ─

1.30≦ t＜ 1.45 ±0.10 ±0.11 ±0.11 ±0.12 ─

1.45≦ t＜ 1.81 ±0.11 ±0.11 ±0.12 ±0.12 ─

1.81≦ t＜ 2.49 ±0.12 ±0.12 ±0.12 ±0.15 ±0.15

2.49≦ t＜ 4.58 ±0.12 ±0.15 ±0.15 ±0.15 ±0.15

4.58≦ t≦ 5.84 ±0.15 ±0.17 ±0.19 ±0.20 ±0.22


Remark 1. The above table applies to ASTM A1011 specifi cations.2. The values in the above table are converted from inch-pound units.3. Thickness shall be measured at any point across the width not less than 9.5mm from a cut edge and not less than 19mm from a mill edge.4. The above table does not apply to the uncropped ends of mill-edged coils.

Unit：mm


32

31

Remark：1. The above table applies to ASTM A1011 specifi cations.2. The values in the above table are converted from inch-pound units.3. The above table does not apply to the uncropped ends of mill-edged coils.

7.2.16 ASTM A568 Width Tolerances of Hot-Rolled Steel Sheets and Coils Unit：mm

Width(w)

Tolerance

Mill edgeCut Edge

Carbon Steel High-Strength Low-Alloy Steel

720≦ w＜ 763＋ 23

0＋ 28

0＋ 3.1

0

763≦ w＜ 890＋ 28

0＋ 28

0＋ 4.7

0

890≦ w＜ 1220＋ 28

0＋ 31

0＋ 4.7

0

1220≦ w＜ 1270＋ 28

0＋ 31

0＋ 6.3

0

1270≦ w＜ 1525＋ 38

0＋ 38

0＋ 6.3

0

1525≦ w＜ 1651＋ 38

0＋ 41

0＋ 7.9

0

1651≦ w＜ 1778＋ 38

0＋ 44

0＋ 7.9

0

1778≦ w≦ 1981＋ 38

0＋ 47

0＋ 7.9

0

7.2.17 ASTM A568 Length Tolerances of Hot-Rolled Steel Sheets Unit：mm

Length(L)763≦ L＜

15251525≦ L＜

30493049≦ L＜

39633963≦ L＜ 4877

4877≦ L＜6096

6096≦ L

Tolerance＋ 12.7

0＋ 19.0

0＋ 25.4

0＋ 31.7

0＋ 38.1

0＋ 44.4

0

Remark：1. The above table applies to A1011 specifi cations.2. The values in the above table are converted from inch-pound units.

Remark：1. The above table applies to ASTM A1011 and A1018 specifi cations.2. The values in the above table are converted from inch-pound units.3. Thickness shall be measured at any point across the width not less than 15.875 mm from a cut-edge and not less than 25.4 mm from a

　　　　　 mill-edge.4. The above table does not apply to the uncropped ends of mill-edged coils.

7.2.18 ASTM A635 Thickness Tolerances of Hot-Rolled Steel Sheets Unit：mm

509≦ w＜ 10171017≦ w＜ 1220

1220≦ w＜ 1525

1525≦ w＜ 1830

1830≦ w

5.84≦ t＜ 7.96 ±0.20 ±0.22 ±0.22 ±0.25 ±0.27

7.96≦ t＜ 9.53 ±0.22 ±0.25 ±0.26 ±0.27 ±0.30

9.53≦ t≦ 12.7 ±0.26 ±0.26 ±0.27 ±0.30 ±0.34



33

32

SP

EC

IFICATIO

N

Remark：1. The above table applies to A1011 and A1018 specifi cations.2. The values in the above table are converted from inch-pound units.3. The above table does not apply to the uncropped ends of mill-edged coils.

Width (w)Tolerance

Mill Edge Cut Edge

720≦ w＜ 763＋ 28

0

＋ 3.10

763≦ w＜ 890＋ 4.7

0890≦ w＜ 1220

＋ 310

1220≦ w＜ 1271＋ 6.3

01271≦ w＜ 1525

＋ 380

1525≦ w＜ 1652＋ 41

0

＋ 7.90

1652≦ w＜ 1779＋ 44

0

1779≦ w≦ 2032＋ 47

0

7.2.19 ASTM A635 Width Tolerances of Hot-Rolled Heavy-Thickness Carbon Steel Coils Unit：mm

720 ≦ w ≦ 2132

t≦ 25.4＋ 0.76－ 0.25


Remark：1. The above table applies to ASTM A36 and A1011 specifi cations.2. The values in the above table are converted from inch-pound units-3. Thickness shall be measured at any point across the width 9.5 to 20 mm from the longitudinal edge .4. For thickness measured at any location other than that specifi ed in remark 3,the permissible maximum over tolerance shall be increased by 75%.

7.2.20 ASTM A36 Thickness Tolerances of Hot-Rolled Steel Plates Unit：mm


34

33

Length (L) Width (w)

Width ToleranceLength Tolerance

Mill Edge

Cut Edge

t＜9.53

9.53≦t≦ 15.87

t＜9.53

9.53≦t≦ 15.87

762≦ L＜ 3048

720≦ w＜ 889＋ 28

0

＋ 9－ 6

＋ 11－ 6

＋ 12－ 6

＋ 15－ 6

889≦ w＜ 1270＋ 31

0

1270≦ w＜ 1524＋ 38

0

1524≦ w＜ 1651＋ 41

0

＋ 11－ 6

＋ 12－ 6

＋ 15－ 6

＋ 17－ 6

1651≦ w＜ 1778＋ 44

0

1778≦ w≦ 2031＋ 47

0

3048≦ L＜ 6096

720≦ w＜ 889＋ 28

0

＋ 9－ 6

＋ 12－ 6

＋ 19－ 6

＋ 22－ 6

889≦ w＜ 1270＋ 31

0

1270≦ w＜ 1524＋ 38

0

1524≦ w＜ 1651＋ 41

0

＋ 12－ 6

＋ 15－ 6

1651≦ w＜ 1778＋ 44

0

1778≦ w≦ 2031＋ 47

0

6096≦ L≦ 7620

720≦ w＜ 889＋ 28

0

＋ 9－ 6

＋ 12－ 6

＋ 25－ 6

＋ 28－ 6

889≦ w＜ 1270＋ 31

0

1270≦ w＜ 1524＋ 38

0

1524≦ w＜ 1651＋ 41

0

＋ 12－ 6

＋ 15－ 6

1651≦ w＜ 1778＋ 44

0

1778≦ w≦ 2031＋ 47

0Remark：1. The above table applies to ASTM A36 specifi cation.

2. The values in the above table are converted from inch-pound units.3. ”t” is the thickness of material.

7.2.21 ASTM A6 Width and Length Tolerances of Hot-Rolled Steel Plates Unit：mm


35

34

PRODUCT AVAILABILITY

8.1 Product Types and Mass Range

8.2 Available Sizes

Note 1：These product types will be produced when a customer has no special requirements.

Note ：The table as a reference only.

Item Product Type Mass Range

Plate and SheetHR Plate and Sheet, Mill Edge

2.0 ~5.0t ／ PackHR Plate and Sheet, Cut Edge(1)

Coil

HR Coil, Mill edge 6.0~33t ／ Coil

HR Coil, Pickled and Oiled, Mill Edge 5.3~30t ／ Coil

HR Coi, Pickled and Oiled, Cut Edge(1) 5.3~30t ／ Coil

HR Coil, Pickled and Annealed-Spheroidized, Cut Edge

5.3~30t ／ Coil

HR Coil, Pickled and Annealed, Cut Edge 5.3~30t ／ Coil

HR Band 6.0~33t ／ Coil

HR Product Thickness Range Mill Edge Cut EdgeLength Range/Inside Diameter

Sheet 1.20~5.99─

860~1545 760~6096

Plate 6.00~12.7 860~1524 1500~7620

Coil

1.20~6.50 720~1855

─ Inside Diameter 7626.51~7.99 850~1560

8.00~9.50 850~1250

Pickled andOiled Coil

1.30~6.50 760~1575 785~1575 Inside Diameter 610

Band2.00~10.0 740~1855

─ Inside Diameter 76210.01~20.0 740~1560

Pickled and Annealed 2.00~6.50 ─ 785~1550 Inside Diameter 610

Pickled and Annealed-Spheroidized

2.00~6.50 ─ 785~1550 Inside Diameter 610

Unit：mm


36

35

MAR

KING AN

D PAC

KING

9.2 Packing for Hot Rolled steel

9.1 Marking for Hot Rolled steel

Hot rolled coil Hot rolled PO coil Hot rolled sheet

1 2

345678 9

10

1 Circumference Strapping 1Inside

Circumference Strapping1 Plastic Film

2 Eye Strapping 2 VCI Paper 2 Transversal Strapping

3 Plastic Edge Protector 3Sheet Metal Protector

(circumferential surface)3 Plastic Edge Protector

4Sheet Metal Protector

(side wall)

5Sheet Metal Protector

(inner surface)

6Metal Edge Protector(outside diameter)

7Metal Edge Protector(inside diameter)

8Outside

Circumference Strapping

9Outside

Eye Strapping

Marking Item1 2 3 4 5 6 7 8 9 10

CSClogo

CSCname

Productname

Specification Size IdentificationNetmass

Grossmass

Edgetype

Heat no

12 3

6475

98

3 123


37

36

PREC

AUTIO

NS FO

R U

SE

ClassGE

（General Exposed）GP

（General Purposes）UE

（Unexposed）

Application

Bicycle Parts,

Elevator Panel, Brake Backing Plate, ERW Pipe for Electro-coating,

Ceiling Fan Parts, Jack(electrostatic coated), Automobile Backing Parts, Oil Drum Nozzle

Motorcycle,Sprocket(Cr-Coating), Wheel Disk and Wheel Rim (Electrical Galvanized or Electrostatic Coated),

Bumpers.

Bicycle Gear Hanger,Jack, Square Pipe

Compressor Case, Motorcycle Tube, Drawing Tube, Tubes for Automobile Cushion, Automobile Parts, Automobile Rear Axle, Drive Shaft, Boiler Parts

Water Stop of Slurry Wall For LNG Tank

Oil Drum, Oil Tank, Gardening Tool,Gas Cylinder,Hand Tool –SxxC, Cold Re-Rolling, Warehouse, Non-Expanded Welded Line Pipe, Speaker Washer

Free Wheel For Motorcycle, Bicycle Tube ,Container Trailer Chassis, Container Locking Rod , Wheel Disk or Wheel Rim ( For Painting)

Container

Angle Plate

Tubes For Structural Use

Chain Plate

Black or Hot-Dipped ERW Pipe

Chain

Retaining Wall

Spiral Pipe

Fence Parts

Guardrail of Highway

Dust Tube for Thermal Power Plant

Chain Plate(Re-Rolling)

10.2 Hardness profi le along steel stripAfter rolling and coiling, hot rolling strip will be gradually cooling down under room temperature. Due to the

cooling rate of coil outer side is faster than inner side, the hardness of head and tail will be a fraction harder.

Along the width direction, side part will be a fraction harder than central part.

10.3 FormabilityFormability is based on hardness, metallographic structure, cleanliness of the steel. Furthermore, most steel

are prone to orientation, such as bending work, cracking will happen more when bending axis is parallel with

coil rolling direction (longitude direction). On the other hand, bending work will be more successful when

bending axis is vertical with longitude direction. Common physical characteristics of mechanical property and

infl uence on formability of steel are listed in Table 2.

10.1 Surface Quality ControlThe surface quality controls for hot rolled products when producing are based on the requirements of

downstream uses. Such controls are roughly classifi ed as Un-Exposed (UE), General Purposes (GP), and

General Exposed (GE), as shown in Table 1.

Table 1. Hot rolled surface, quality and suitable applications recommended


38

37

Item Physical characteristics Influence

Yield Strength Difficulty to do plastic deformation YS↘ Formability↗

Tensile Strength Difficulty for cracking happen －

Elongation The elongation from deformation to cracking EL↗ Formability↗

Yield ratio Difficulty to do working and rebounding YS/TS ↘ Formability↗

Hardness Hardness of steel strip HR ↘ Formability↗ (not absolutely)

Classification Common Specification Property and purpose

Commercial Quality(CQ) JIS G3131 SPHCSAE 1008∼ 1023 CQ

Appropriate for normal forming, bending, welding, such as water pipe, electric wire pipe, parts with non strength demand, cover⋯etc.

Drawing Quality(DQ)JIS G3131 SPHDJSH 270D 270ESAE 1006∼ 1008 DQ

Appropriate for drawing work or forming, such as bicycle bead, handle grip, 5-way pipe⋯etc.

Structure Quality(SQ)SS400、SS490SM400、SM490ASTM A36

Appropriate for simple bending work, welding and rivet joint with strength demand, such as ship hull, bridge, scaffold⋯etc.

Automobile Structure Quality(ASQ)

JIS G3113 SAPH310、SAPH370、SAPH400、SAPH440、SPFH590、CSC HM690T，JSH780R

Appropriate for automobile parts, with strict inner quality and forming demand, normally used for automobile wheel rim, suspension system, chassis beam, brake back panel⋯etc.

Corrosion Resistance Steel Quality(CRSQ)

JIS G3125 SPA-H，

CSC ACR-TEN A、ACR-TEN AF

Adding elements like Cu, Cr, P, makes steel forming protective oxidizing firm, to avoid corrosion. Commonly used for container, rail car, bridge⋯etc.

Pressure Vessel Quality(PVQ)JIS G3116 SG255、SG295ASTM A516 GR60、70

Emphasizes strength, welding, formability, and strict inner quality. Some demand low toughness. Commonly used for steel gas cylinder and other pressure vessel.

Line Pipe Steel(LPS)API 5LB、API X42、X52、X60，JIS G3132 SPHT1、SPHT2、SPHT3、SPHT4

Strength, low temperature toughness, welding, formability, inner quality are all strictly demanded. Mainly used for gasoline, gas vapor, liquid transportation.

Mechanical Structure Quality(MSQ)

JIS S35C、S45C、S50C、SCM415∼ SCM435，SAE 4130、1552

When such steel is manufactured as parts, it needs to do some heat treatment such as annealing, quenching, tempering by property, to raise and stabilize strength and hardness of the parts. Commonly used for gardening tool, chain plate, hand pull device⋯etc.

Re-Rolling Quality(RRQ) SAE1006 RRQ∼ SAE1022 RRQSuch steel is designed according to customer quality demand and process ability. It can be produced to cold rolling steel, galvanizing steel, color steel.

Table 2. Common physical characteristics of mechanical property and influence on formability of steel

Table 3. List of classification, specification, property and purpose of hot-rolled product.

10.4 Classifi cation and Purpose of quality


39

38

10.5 Common steel grade classify by strength Common HR steel grade classify by strength is as Table 4.

Table 4. Common HR steel grade classify by strength

T.S.(kg/mm2) 30 35 40 45 50/55 60

Commercial Quality(CQ)

SPHCSAE1006 CQSAE1008 CQSAE1010 CQASTM A569

SAE1012SAE1015~SAE1019

SAE1020~SAE1023

SAE1025

Drawing Quality(DQ)

SPHD、SPHEJSH270DSAE1006 DQSAE1008 DQASTM A621

Structure Quality(SQ)SAE1010 CQSPHT1

SPHT2SS330A470 GR30A570 GR33A570 GR36

SPHT3SS400SM400ASTM A36A570 GR40A570 GR45

A570 GR50A570 GR55

SPHT4SS490SS540SM490ASM490YA

AutomobileStructure Quality(ASQ)

SAPH310 SAPH370 SAPH400 SAPH440 SPFH540 SPFH590

Corrosion Resistance Steel Quality(CRSQ)

ACR-TEN AFACR-TEN ASPA-H

Pressure VesselQuality(PVQ)

SG255 SG295SG325、

365

Line Pipe Steel(LPS) API 5L GRAAPI 5L GRBAPI 5L X42

API 5L X46API 5L X52API 5L X56

API 5L X60

API 5L X65

Re-Rolling Quality(RRQ)

SAE1006 RRQSAE1010 RRQ

SAE1012 RRQ SAE1017 RRQS35C RRQ

S40C RRQ

S45C RRQ

S50C RRQ

Mechanical Structure Quality(MSQ)

S35CS40CS45C

SAE1045~1060S45C、S50CSAE4130


40

3939

10.6 Quality Notifi cation(1) HR red rust (Tiger Mark) – When HR product have Si above 0.08%, there will be red rust (Tiger Mark) on the surface.

Consider some grinding treatment before using.

(2) Selection of thickness tolerance – Attention should be given to cut edge or mill edge. Though it match ordering spec

tolerance, thinner side parts will still infl uence usage.

(3) Damp caused by huge temperature difference (rust caused by fog) – Non-packing steel should watch out its storage

environment and temperature variation, to avoid moisture.

10.7 Potential Safety Hazards(1) If the sides of HR products have rough or saw edge, they will have the potential dangers of scratching hands.

(2) If the shapes of HR coils are not good, they will have the potential dangers of falling down when lifting or storing.

(3) If HR products have defects such as sliver, lamination or hole, they will have the potential dangers of strip break to

collide with machine or hurt people when slitting to make pipes or re-rolling.

(4) HR product has potential dangers of break.

(5) If oiled HR plates are not packed with steel straps, they will have the potential dangers of falling down when lifting or

storing.

(6) It will have the potential dangers of springing open to hurt people when their steel straps are being cut.


41

4040

CONVER

SION TABLES

Length

ft inch mm m

1 12 3.048×102 3.048×10-1

8.333×10-2 1 2.54×101 2.54×10-2

3.281×10-3 3.937×10-2 1 1×103

Stress

ksi(=1000psi) psi kgf/mm2 N/mm2(=MPa)

1 1×103 7.0307×10-1 6.89476

1×10-3 1 7.0307×10-4 6.89476×10-3

1.42233 1.42233×103 1 9.80665

1.45038×10-1 1.45038×102 1.01972×10-1 1

AbsorbedEnergy

ft-lbf kgf-m N-m（J）

1 1.38255×10-1 1.35582

7.23301 1 9.80665

7.37562×10-1 1.01972×10-1 1

Mass 1kg = 2.20462 lb

Force 1kgf = 9.80665 N


42

41

COMPAR

ISON O

F SPECIFIC

ATION

Steel Type JIS JFS EN ASTM SAE

Commercial and drawing

steel

CQ G3131 SPHC A1001 JSH270C 10111 DD11 A1011 CS J2329 HR1

DQ G3131 SPHD A1001 JSH270D 10111 DD12 A1011 DS J2329 HR2

DDQ G3131 SPHE A1001 JSH270E 10111 DD13 － J2329 HR3

EDDQ G3131 SPHF － 10111 DD14 －－

Atmospheric Corrosion Resisting Steel

G3125 SPA-H － 10155 S355J2WP A242 －

Steel for Gas Cylinders

G3116 SG295 －10120P265NB

A414 Gr. B －

Steel for GeneralStructure

G3101 SS400 － 10025 S235J A36 －

High Strength Steel for Automobile

Structural Uses

G3134SPFH490~590

A1001JSH490~590R/W

10149S420MC~S550MC

－J2340

420~550XF

Carbon SteelG4051

S22C~S55C－

10083-1 C22E~C55E

－J403

1022~1050

Cr-MoSteel

G4053SCM425~ SCM440

－ 10083-1

25CrMo4~42CrMo4－

J404 4130~4140

Note：Not equal between different steel grades, the above table is a comparison table for reference only.


43

42

ORDER

ING IN

FORMATIO

N

Required Ordering Data Example

1ProductName

HR PlateHR Pickled and Annealed/Annealed-Spheroidized Coil

HR CoilHR Sheet HR Pickled and Oiled Coil

HR Coil HR Band

2 Specification and Designation of Grade JIS G3131 SPHC

3 Cut Edge or Mill Edge Mill Edge

4 Size (Thickness × width ×Length or Coil) 1.60mm×1219mm×Coil

5 Inside and Outside Diameter ID 762mm，OD 1700mm max.

6 MassMaximum Mass 10t

Order Mass 150t

7 Application and Fabricating Methods Bicycle parts

8 Special Requirements(if Required) ─

For prompt and proper processing of your inquiries and orders, please furnish complete details of items as shown in

the box below.

(1) The contents of this catalog are for reference only. Customers are urged to consult the specifi cations published by the corresponding Associations.(2) Information on the available steel grades, size, marking and packing as shown herein may be updated without notice to comply with actual

production situations.(3) We invite you to contact our Head Offi ce should you have any questions concerning steel specifi cations or ordering requirements.

1.Sales servicesCHINA STEEL GLOBAL TRADING CORPORATION Address: 10F, NO.88, Cheng gong 2nd Rd, Qian zhen, Kaohsiung 80661 TAIWAN Tel：886-7-3322168　　Fax：886-7-3356411　　E-mail：[email protected]

CSGT JAPAN CO., LTD. Address:2F, Osaka U2 Bldg., 4-7 Uchihonmachi 2-Chome,Chuoku, Osaka 540-0026, JapanTel：002-81-6-69100850　　Fax：002-81-6-69100851　　E-mail：[email protected]

CSGT HONG KONG LIMITED Address：ROOM 1407,14/F, WORLD WIDE HOUSE, 19 DES VOEUX ROAD, CENTRAL, HONG KONG Tel：852-25231488　　Fax：852-25234748　　E-mail：[email protected]

CSGT (SHANGHAI) CO.,LTD.Address：21F, NO.1468 NAN JING WEST RD., SHANGHAI 200040 Tel：86-21-62896898　　Fax：86-21-62896678　　E-mail：[email protected]

CSGT (SINGAPORE) PTE, LTD.Address：#14-01, MAS BUILDING, 10 SHENTON WAY SINGAPORE 079117Tel：65-62238777~8　　Fax：65-62256054 　　E-mail：[email protected]

2.Metallurgical DepartmentTechnical Service Section-Metallurgy: 886-7-8021335

Metallurgical Specification and Testing Section: 886-7-8021111 Ext. 3261

Phone number are listed below for your convenience. Numbers of our international Offi ces are shown on the back cover.


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