About the GSP
The EU´s current Generalised Scheme of Preferences (GSP) (Regulation (EU) 978/2012) has been applied since 1 January 2014.
The three arrangements of the scheme, the general GSP scheme, the GSP+ incentive scheme, and the Everything but Arms(EBA) scheme are reinforced by adjusting the preferences and ensuring they have a higher impact.
GSP eligible countries are listed in Annex I of the GSP Regulation. Countries which benefit from the new GSP preferences are listed in Annex II. Beneficiaries of Everything but Arms are listed in Annex IV.
How to apply for the special incentive arrangement for sustainable development and good governance, GSP+ is set out in Regulation (EU) No 978/2012 and Commission Delegated Regulation (EU) No 155/2013.
Rules of origin
In order to qualify for preferential treatment, your product will need to satisfy the rules of origin under the agreement. Please check the interactive “Rules of Origin Self Assessment tool (ROSA)” in My Trade Assistant to assess whether your product fulfils the rules of origin and find out how to prepare the correct documents.
General information about the rules of origin and the origin procedures can be found in this section.
Origin is the 'economic nationality' of traded goods. If you are new to the topic, you can find an introduction to the main concepts in the goods section.
Rules of origin
Where can I find the rules?
The rules of origin are set out in the following legal documents
- Articles 37 and 41-58 of Commission Regulation (EU) 2015/2446 of 28 July 2015
- Articles 60 and 70-112 of the Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015
- Annex 22-03 of Commission Regulation (EU) 2015/2446 of 28 July 2015
Please note that these are comprehensive regulations, which do not concern only origin. However, the Commission's guide for users on GSP rules of origin (The European Union's rules of origin for the GSP: A Guide for Users) includes an unofficial consolidated version of the legal text concerning GSP rules of origin.
Does my product originate in a GSP beneficiary country?
For your product to qualify for the lower or zero preferential tariff under the GSP, it must originate in a GSP beneficiary country. A product is considered to originate in a GSP beneficiary country if it is
- wholly obtained in a beneficiary country or
- obtained in a beneficiary country incorporating materials that have not been wholly obtained but have undergone sufficient working or processing, as defined by the product specific rules in Annex 22-03 of Commission Delegated Regulation (EU) 2015/2446
Annex 22-03 includes two set of rules: one applicable to Least Developed GSP beneficiary countries, one applicable to all other GSP beneficiary countries.
Examples of the main types of product specific rules in EU trade agreements
- the value-added rule – the value of all of the non-originating materials in a product cannot exceed a certain percentage of its ex-works price
- the change of tariff classification – the production process results in a change of tariff classification between the non-originating materials and the final product – for example production of paper (Harmonized System Chapter 48) from non-originating pulp (Harmonized System Chapter 47)
- specific operations – a specific production process is required, for example spinning of fibres into yarn – such rules are mostly used in the textiles clothing and chemical sectors
Tips to help you comply with the product specific rules
Additional flexibility is foreseen to help you comply with product specific rules, such as tolerance or cumulation.
Tolerance
In the GSP, the tolerance rule allows the producer to use non-originating materials that are normally prohibited by the product specific rule as long as their net weight or value does not exceed
- 15% of the weight of the product for agricultural and processed agricultural products falling within Chapters 2 and 4 to 24 of the Harmonized System, other than processed fishery products of Chapter 16
- 15% of the ex-works price of the product for industrial products other than textiles and clothing
Specific tolerances apply to textiles and clothing classified in Harmonized System Chapters 50 to 63, which are included in Note 6 and Note 7 of Annex A Introductory notes to the list in Annex 22-03.
This tolerance cannot be used to exceed any maximum-value threshold of non-originating materials listed in the product specific rules.
Cumulation
The GSP provides for the following ways of cumulating origin
- Bilateral cumulation, which allows materials originating in the EU to be counted as if they are originating in the GSP beneficiary country when used in manufacturing of a product
- Regional cumulation, which allows for cumulation within specified regional groups of countries. Currently this applies to
Group I
- Cambodia
- Indonesia
- Laos
- Myanmar/Burma
- the Philippines
- Vietnam*
*Vietnam will no longer be a beneficiary of the GSP as from January 1st, 2023
Group III
- Bangladesh
- Bhutan
- India
- Nepal
- Pakistan
- Sri Lanka
This cumulation enables imported materials from countries in the same group to be counted as originating when used in the manufacture of a product. There are certain special conditions for textile products in Annex 22-05 and certain products that are excluded from regional cumulation listed in Annex 22-04.
- Cross regional cumulation, which allows for beneficiary countries of Group I and Group III to use the material of the other country as originating. This cumulation is subject to a request, not granted automatically. Currently there is one such cumulation in place.
- Extended cumulation, which allows for a beneficiary country to apply for cumulation with a country with which the European Union has a Free Trade Agreement. Currently this cumulation does not apply.
- Cumulation with Norway, Switzerland and Türkiye, allows materials originating in those three countries to be counted as originating in a beneficiary country when used in the manufacture of a product. Agricultural goods falling under Chapters 1-24 of the Harmonized System are excluded from this type of cumulation.
Derogations
A specific derogation may be granted, under specific conditions, in order to allow more relaxed Rules of Origin applicable to specific products originating in specific countries. Such a derogation has been granted to and is currently in place for Cape Verde.
Other requirements
Your product must also comply with all other applicable requirements of the Protocol (such as insufficient working or processing, or non-alteration rule).
Non-alteration rule
Originating products must be transported from the GSP beneficiary country to the EU without being further processed in a third country.
Some operations can be conducted in a third country if the products remain under customs supervision, such as
- adding or affixing marks, labels, seals or any documentation to ensure compliance with specific domestic requirements of the importing country
- preserving products in good conditions
- storage
- splitting consignments
The customs authorities may request evidence of compliance with the rule, such as
- contractual transport documents such as bills of lading
- factual or concrete evidence based on marking or numbering of packages
- any evidence related to the goods themselves
Duty drawback
Refunding of duties previously paid on non-originating materials used to produce a product that is exported under a preferential tariff is allowed under the GSP scheme.
Origin procedures
How to claim preferential tariff
Exporters and importers have to follow the origin procedures. The origin procedures related to a claim for preferential tariff and the verification by customs authorities are set out in Articles 60 and 70-112 of the Commission Implementing Regulation (EU) 2015/2447. They clarify e.g. how to declare the origin of a product, how to claim preferences or how the customs authorities can verify the origin of a product.
Origin declaration
- No proof of origin is required for imports to the EU when the total value of the consignment does not exceed €500 for small packages or €1,200 for personal luggage
Proofs of origin
Exporters of the beneficiary countries can self-declare that their product is originating by providing a statement on origin that can be made by
- an exporter registered in the Registered Exporter System (REX)
- any exporter provided that the total value of the consignment does not exceed €6,000
A statement on origin is a declaration of origin made by the registered exporter on an invoice, a delivery note, a packing list, or any other commercial document allowing identification ofthe goods and the exporter. The text of the statement on origin is laid down in Annex 22-07 of Regulation (EU) 2015/2447. For the rules concerning the statement on origin, please refer mainly to Article 92 and Article 93 of that regulation.
After 30 June 2020, the proof of origin to claim preferential tariff treatment under the GSP is a statement on origin issued by exporters who are registered in the beneficiary country in the Registered Exporter System (REX). Form A certificates are no longeraccepted after this date.
However, given the disruption caused by the COVID-19 pandemic, it is possible to request a prolonged transitional period. Those countries in which the REX system could not be deployed or used due to the pandemic, may benefit from another extension of the transition period to 31 December 2020, as established by Regulation (EU) 2020/750. For regular updates please check the REX website.
The statement on origin remains valid for 12 months from the date it was made.
Verification of origin
The customs authorities may verify whether a product imported is indeed originating or fulfils other origin requirements. The GSP is based on the following principles
- verification is based on administrative cooperation between customs authorities of the beneficiary country and the EU
- checks on the origin of the products are done by the customs authorities of the beneficiary country but if needed, the Commission or EU Member States authorities may participate insuch inquiries
- once the verification is concluded, the authorities of the beneficiary country shall communicate the results to the requesting authorities of the EU Member State who makes the final determination of origin
Product requirements
Technical rules and requirements
Product requirements and trade regimes that goods have to meet to be imported into the European Union.
Search for the specific rules and regulations applicable to your product and its country of origin using My Trade Assistant.
To view requirements for your product you will first have to identify its customs code. If you do not know the customs code, you can search for it with your product's name in the built-in search engine.
Health and safety requirements, Sanitary and Phytosanitary Standards
Learn about the health, safety, sanitary and phytosanitary (SPS) standards that goods have to meet in order to be imported into the European Union.
Search for the health, safety and SPS rules applicable to your product and its country of origin in the My Trade Assistant.
Customs clearance documents and procedures
Proof of origin
Exporters of the beneficiary countries can self-declare that their product is originating by providing a statement on origin that can be made by
- an exporter registered in the Registered Exporter System (REX)
- any exporter provided that the total value of the consignment does not exceed €6,000
A statement on origin is a declaration of origin made by the registered exporter on an invoice, a delivery note, a packing list, or any other commercial document allowing identification of the goods and the exporter. The text of the statement on origin is laid down in Annex 22-07 of Regulation (EU) 2015/2447. For the rules concerning the statement on origin, please refer mainly to Article 92 and Article 93 of that regulation.
After 30 June 2020, the proof of origin to claim preferential tariff treatment under the GSP is a statement on origin issued by exporters who are registered in the beneficiary country in the Registered Exporter System (REX). Form A certificates are no longer accepted after this date.
However, given the disruption caused by the COVID-19 pandemic, it is possible to request a prolonged transitional period. Those countries in which the REX system could not be deployed or used due to the pandemic, may benefit from another extension of the transition period to 31 December 2020, as established by Regulation (EU) 2020/750. For regular updates please check the REX website.
The statement on origin remains valid for 12 months from the date it was made.
Other documents
Customs procedures for import and export.
Intellectual Property and Geographical Indications
- EU rules on
- Intellectual Property and Geographical Indications
- EU Intellectual Property policy and developing countries
- general information about Intellectual Property and Geographical Indications
Trade in Services
- specific information on the EU market for Services
- general information about the rules, regulations and facilities governing trade in services
Public Procurement
- specific information on the EU market of public procurement
- general information about public procurement legislation, rules and access to different markets
Investment
- specific information about investments from abroad into the EU
- general information to enable your investment abroad
Useful links and documents
Check the specific rules and tariffs that apply to the good that you want to import/export in the My Trade Assistant.
Regulation (EU) No 978/2012 on generalised tariff preferences.
