No granting of ad-hoc tax or tariff exemptions or suspensions outside those specified in the Customs Code and international treaties or conventions. and in exceptional cases decided by the Council of government (natural disasters, public good, reasons of state).
"Met" for P1R2R3, then later waived.  At P1R2R3, descriptor changed from "no granting of ad-hoc tax and/or tariff exemptions outside those specified in the Customs Code and international treaties and conventions" to current spc.  With rewording, this PC is slightly strengthened version of previous PC to include suspensions and escape clause. In June 2008, EBS/08/74 reports that in 2/08, information came to light that Madagascar misreported on this continuous spc.  Given (i) the rapid corrective actions undertaken to halt the practice and prevent it from re-occurring; and (ii) the relatively minor size of the infraction, a waiver was granted.  