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EU Generalised Scheme of Preferences (GSP Standard)

gsp1762 Regeln

Allgemeine Bestimmungen

Kumulierung

Bilateral cumulation + regional cumulation within groups + extended cumulation with countries having FTA with EU

type:bilateral_and_regional

article:Articles 53-58

extended cumulation:true

types

Toleranz

10%

basis:ex-works price

article:Article 48

textile chapters 50 63:specific tolerances per note

general rule

basis:ex-works price

percent:10

alternative basis:15% by weight for products of chapters 2 and 4-24 (agricultural)

textile exception

See notes 6 and 7 of introductory notes to Annex 22-03

chapters:50-63

Zollrückvergütung

No no-drawback clause for GSP. Beneficiary countries can freely use inward processing on imported materials and still claim GSP preference.

applicable:false

Ursprungsnachweise

note:Form A abolished since 2017. Only attestation of origin since REX generalisation.

form a:false

article:Articles 68-71 of Implementing Regulation 2015/2447

form a abolished

Certificate of Origin Form A was the traditional GSP proof. Fully replaced by attestation of origin under REX since 01/01/2021.

form a validity:Form A certificates issued before REX transition remain valid for their validity period.

attestation of origin

Statement on origin on commercial document with REX number

threshold eur:6000

above threshold:Exporter registered in REX system

below threshold:Any exporter

rex mandatory since:2021-01-01

Vollständig gewonnen

article:Article 44

fishing vessels:Must be registered in and flying the flag of the beneficiary country or the EU. At least 50% owned by nationals.

same structure as pem:true

Nicht ausreichende Be- oder Verarbeitungen

article:Article 47

same as pem:true

Direktbeförderung

article:Article 43(1)

principle:Products must be transported directly from the beneficiary country to the EU.

third country splitting

available:true

Unilateral EU preference for developing countries. Product graduation mechanism. Countries can lose GSP when they get FTA.

HS-Code in diesem Abkommen suchen

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S.ILive animals and animal products

S.IIVegetable products

S.IIIAnimal, vegetable or microbial fats and oils

S.IVPrepared foodstuffs; beverages, spirits; tobacco

S.VMineral products

S.VIProducts of the chemical industries

S.VIIPlastics and rubber

S.VIIIRaw hides and skins, leather, furskins

S.IXWood, charcoal, cork, straw articles

Allgemeine Bestimmungen

Kumulierung

Bilateral cumulation + regional cumulation within groups + extended cumulation with countries having FTA with EU

type:bilateral_and_regional

article:Articles 53-58

extended cumulation:true

types

Toleranz

10%

basis:ex-works price

article:Article 48

textile chapters 50 63:specific tolerances per note

general rule

basis:ex-works price

percent:10

alternative basis:15% by weight for products of chapters 2 and 4-24 (agricultural)

textile exception

See notes 6 and 7 of introductory notes to Annex 22-03

chapters:50-63

Zollrückvergütung

No no-drawback clause for GSP. Beneficiary countries can freely use inward processing on imported materials and still claim GSP preference.

applicable:false

Ursprungsnachweise

note:Form A abolished since 2017. Only attestation of origin since REX generalisation.

form a:false

article:Articles 68-71 of Implementing Regulation 2015/2447

form a abolished

Certificate of Origin Form A was the traditional GSP proof. Fully replaced by attestation of origin under REX since 01/01/2021.

form a validity:Form A certificates issued before REX transition remain valid for their validity period.

attestation of origin

Statement on origin on commercial document with REX number

threshold eur:6000

above threshold:Exporter registered in REX system

below threshold:Any exporter

rex mandatory since:2021-01-01

Vollständig gewonnen

article:Article 44

fishing vessels:Must be registered in and flying the flag of the beneficiary country or the EU. At least 50% owned by nationals.

same structure as pem:true

Nicht ausreichende Be- oder Verarbeitungen

article:Article 47

same as pem:true

Direktbeförderung

article:Article 43(1)

principle:Products must be transported directly from the beneficiary country to the EU.

third country splitting

available:true

Unilateral EU preference for developing countries. Product graduation mechanism. Countries can lose GSP when they get FTA.