Subsidy margin reviews enable individual countervailing duty determinations for previously uninvestigated, unrelated exporters, with conditional retrospective duty assessment.

Individual subsidy margins may be determined through a periodical review for exporters or producers not originally investigated, where they did not export during the investigation period and are unrelated to entities already subject to countervailing duty. Imports are not subject to duty during the review, subject to possible provisional assessment and importer guarantee. If subsidisation is determined, duty may be imposed retrospectively from the review's initiation. Duty applicable to cooperative un-sampled exporters or producers may be extended to such entities.

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