Anti-absorption review alters countervailing duty where exporters absorb duties, enabling reassessment and retrospective modification and safeguards possible. Amendment inserts an anti-absorption review allowing the designated authority to investigate cases where export prices fall post-imposition making countervailing duty ineffective, reassess subsidy and injury margins, and recommend modification of the form, basis or quantum of the duty. Applications for initiation are normally within two years of imposition, the authority may initiate suo motu with sufficient evidence and must notify the exporting government. Investigations follow existing procedures, focus on recomputation of margins, conclude within six months (extendable by three), and findings may lead to retrospective modifications and provisional assessments with importer guarantees.