Multi-column Tariff

A multi-column tariff is a tariff schedule that discriminates between the various trading partners. Tariff rates in the first column might be reserved for countries receiving only the general tariff rate and the second column may display the favoured nation (MFN) treatment. The third and additional columns would contain the rates applicable to various preferential trade arrangements, such as free-trade area partners or those given to developing countries under the Generalized System of Preferences (GSP).