Plain meaning
A tariff treatment generally available for goods from WTO members unless a preferential trade agreement or another tariff treatment applies.
Also called
most favoured nation tariff
Key points
- MFN rates are listed in Canada's Customs Tariff schedule.
- A lower preferential tariff may apply if goods qualify under a free trade agreement or preferential tariff program.
- Origin rules and proof of origin can determine whether a preferential rate is available.
- MFN treatment is distinct from special tariff programs such as GPT, LDCT, UST, or UKT.
Why it comes up
MFN treatment is the baseline tariff rate for many imported goods and helps compare preferential tariff benefits.