When Most Favoured Nation (MFN) tariff rates are revised by Member Countries during the course of the year, when will exporters/ importers be eligible to enjoy the changes in concessions?
Người gửi:
When tariff reduction schedules or MFN tariff rates are changed, the eligibility of concessions accorded under the CEPT will be affected. Importers/exporters can claim concessions as and when the new tariff rates are effected as long as the products fulfills the conditions for the enjoyment of concessions (see Q12). There is a need for updating of the CEPT Concessions Exchange Manual (CCEM) to reflect these latest changes. The CCEM of each country depicts the CEPT rate for each product and the ASEAN Member Countries eligible for that rate (i.e. concessions). If such revisions in the reduction schedules or MFN tariff rates are effected during the course of the year, modifications in the eligibility of concessions can only be reflected in the CCEM when they prepared at the end of each calendar year.