The Generalised System of Preferences (known as GSP for short) is a scheme whereby a wide range of industrial and agricultural products originating in certain developing countries are given preferential access to the markets of the European Union.Preferential treatment is given in the form of reduced or zero rates of customs duties.The GSP scheme is specifically designed to benefit certain developing countries and integrate them into the world economy.
In such cases importers will be required to produce evidence of compliance.
This may be given by any documentation which shows that the imported goods left the GSP country in which they are considered to originate and that they are the same goods as left that country.
Storage of products or consignments may take place where carried out under the responsibility of the exporter or of a subsequent holder of the goods and on the condition that the products remain under customs supervision in the country(ies) of transit.
Back to Top Goods will automatically be deemed to have met the non-manipulation requirement unless customs has reasonable doubts about compliance with the requirement.
It can for example, take the form of: Back to Top The scheme only provides preferential access on importation into the EU.
It does not provide for preferential access into third country markets.
The EU materials must be produced in accordance with the rules of origin laid down in the GSP scheme and must be accompanied by an EUR.1 certificate when exported.
The cumulation provisions encourage GSP countries to source raw materials in the EU as it makes it easier to satisfy origin criteria.
Products are considered as originating in two ways: A Certificate of Origin Form A is the documentary evidence required to claim preferential treatment (reduced or zero rate of duty) on importation into the EU.