In practice these TRQs have not been established because the MFN applied tariff rates for these products have been lower than the bound in-quota rates since the date of implementation. It is paid at all stages along the distribution chain - by manufacturers, importers, wholesalers and retailers of taxable goods and services - with the final cost being passed on to end-users. Although it was levied on most imported and domestically produced goods and services, many products and services were exempt.