Retroactive tariff preference payment (backdated effect)

Quelle: https://www.wto.org/english/tratop_e/tariffs_e/preferential_e.htm

A retroactive tariff preference payment (backdated effect) refers to a post hoc adjustment or payment of a tariff preference advantage (such as a preferential duty rate) that applies to earlier periods. This means that eligible parties receive the benefit retroactively or owe a retroactive payment, even though the underlying condition (e.g., origin status) was only verified or confirmed later.

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