两国都于1984年加入了给予其最惠国地位的贸易协定。
如果东盟的关税足够低，出口商将缴清税款而不必在标注产品的原产地上麻烦自己。
洛美协定规定：做为互惠，这些以前的殖民地国家给予共同体国家以最惠国（MFN）的待遇。
欧盟积极倡导市场开放，1978年就给予中国最惠国待遇，比美国早了整整22年。
因此，最惠国待遇原则规定了平等和非歧视性的贸易条件。
使其各自的实施的最惠国关税税率依照相互同意的最终税率和最终时间削减；以及
1·The representative of China confirmed that upon accession, China would adopt and apply tariff reductions and exemptions so as to ensure MFN treatment for imported goods.
中国代表确认，自加入时起，中国将采取和适用减免税，以保证进口货物的最惠国待遇。
2·No less favourable treatment in MFN of GATS include formal and actual treatments.
GATS最惠国待遇的“不低于”要求包括形式上相同和实质上相同的待遇。
3·Most-Favored Nation Treatment(MFN), the pillar of international trade, was limited by American domestic laws when it was given between China and U. S. A.
最惠国待遇是国际贸易的柱石。 中美互给最惠国待遇却受到美国国内法的限制。
4·Further, MFN treatment has to be extended to all members unconditionally.
最惠国待遇应无条件地寄予所有成员国。
5·TRIPS Agreement has stipulated the general terms as well as exceptions of MFN Treatment in its effect scope;
《TRIPS 协议》对最惠国待遇的效力范围既作了一般规定 ，又作了 例外规定 ；