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Regras de origem no âmbito do SPG da UE

Somente disponível em inglês. Versão em português será disponibilizada brevemente.

This page provides an overview of the specific elements of the GSP rules of origin.
See also: EU Rules of Origin (overview)

Tolerance

Tolerance will be expressed in weight of the final products for agricultural products and in price of the final product for fishery and industrial products. Tolerances included in the GSP are more lenient than the usual ones. They amount to 15% in ex-work price of the final product, instead of 10%.
Specific tolerances also apply to textiles and clothing and are described in the introductory notes of Annex 13a.
See also: General rule of Tolerance or De Minimis

Cumulation

The following types of cumulation operate in trade under the EU GSP: bilateral , regional, extended and cumulation with Norway, Switzerland and Turkey.

  • Bilateral cumulation : : Materials originating from the EU can be integrated in the products manufactured in a GSP country and then considered as originating in this GSP country, as long as the processing done in the GSP country goes beyond minimal ones.
  • Regional cumulation: There are 4 regional groupings in the GSP within which regional cumulation is allowed:
    Group I: Brunei-Darussalam, Cambodia, Indonesia , Laos, Malaysia, Philippines, Thailand, Vietnam
    Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela
    Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka
    Group IV: Argentina, Brazil, Paraguay and Uruguay

    Regional cumulation between countries within the same group applies only where the countries involved in the cumulation are, at the time of exportation of the product to the European Union, beneficiary countries, and not only elegible countries. Goods originating in one beneficiary country within the groups mentioned above and further processed in another member country of that group may be considered as originating in the latter, provided the processing done there goes beyond minimal operations. When the input from one member of the group is sent to another member of the group, to determine the origin of the input, the rule to be used is the one which would apply to direct exports from the supplier country to the EU.

    Cumulation is also possible between individual beneficiary countries of cumulation Group I and Group III, upon request and under certain conditions.

    Please note that some products are excluded from cumulation, when there are differences between the status of the GSP countries of the same group (GSP/GSP+/EBA). The list of the products concerned is included in Annex 13b.
  • Extended cumulation : GSP countries can, under certain conditions, ask the EU for an authorization to cumulate with countries with which the EU has a Free Trade Agreement., This possibility is open only for industrial products and processed agricultural products. In this case, when the input from a third country with which the EU has an FTA is sent to a GSP country, to determine the origin of the input, the rule of origin to be used is the one applicable for direct export from the supplier country to the EU.
  • Cumulation with goods originating in Norway, Switzerland and Turkey : beneficiary countries may cumulate origin with goods of Chapters 25 to 97 of the Harmonised System originating in Norway, Switzerland and Turkey. Materials (other than agricultural products or products covered by a derogation) originating in Norway, Switzerland or Turkey which undergo more than a minimal operation in a beneficiary country, are considered to originate in that beneficiary country and may be exported to the EU, to Norway, to Switzerland or to Turkey. For this type of cumulation to apply, the EU, Norway, Switzerland and Turkey need to grant the same preferential treatment to products originating in GSP countries.

See also: General rule of Cumulation

Non-manipulation

In the new GSP Rules of Origin , the usual provision on direct transport has been replaced by a non-manipulation clause (Article 74 of Commission Regulation n°1063/2010).

The main difference compared to the direct transport provision is that importers in the EU won't have to give systematic prove of their compliance with the conditions but the Customs Administration of an EU Member State could request such a prove if they have reasons to believe that the conditions are not met.

See also: General rule of Direct transport or Non-Manipulation

Duty drawback

Duty drawback is authorized

See also: General rule of Duty drawback

Vessels conditions

In order for a fishing vessel to be considered as originating in a beneficiary country, which would imply that the fish caught by this vessel beyond the territorial waters is also originating, criteria applicable refer to the country of registration and of the flag of the vessel, but also to its ownership. Please note that, under GSP Rules of Origin, there is no specific requirement on the nationality of the crew or officers.

'Minimal' operations

There are two sets of so-called 'minimal' operations which are never enough to confer origin: the ones mentioned in Article 76 and the ones, applicable only to textile products and only for the sake of regional cumulation, included in Annex 16.

See also: General rule of Minimal Operations

Product Specific Rules

List of processing which should be carried out on materials to gain the originating status is included in Annex 13a of the same Regulation.
The list includes two columns: one applicable to Least Developed GSP beneficiary countries, one applicable to all other GSP beneficiary countries.

Notice to importers
They have been issued by the EU, in order to inform operators about specific elements concerning specific countries, for example, concerning imports of textile products from Bangladesh or imports of tuna products from Thailand into the European Union.

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 Cape Verde. Please see Cape Verde Derogation and the Rules of Origin applicable

Overview of the applying Rules of Origin for each country:


Status till 31/12/2013

RoO

Status as of 2014

RoO as of 2014

Afghanistan

EBA

GSP

EBA

GSP

Algeria

GSP

GSP

EuroMed AA

EuroMed Algeria

American Samoa

GSP

GSP

OCT

MFN

Angola

EBA

GSP

EBA

GSP

Anguilla

GSP

GSP

OCT

OCT

Antarctica

GSP

GSP

OCT

MFN

Antigua and Barbuda

GSP

GSP

EPA

EPA

Argentina

GSP

GSP

no preferences (high income country)

MFN

Armenia

GSP+

GSP

GSP

GSP

Aruba

GSP

GSP

OCT

OCT

Azerbaijan

GSP+

GSP

GSP till 22 Feb 2014

MFN as of 23 Feb 2014

Bahamas

GSP

GSP

EPA

EPA

Bahrain

GSP

GSP

no preferences (high income country)

MFN

Bangladesh

EBA

GSP

EBA

GSP

Barbados

GSP

GSP

EPA

EPA

Belarus

GSP (temporarily suspended)

GSP

no preferences (upper middle income country)

MFN

Belize

GSP

GSP

EPA

EPA

Benin

EBA

GSP

EBA

GSP

Bermuda

GSP

GSP

OCT

OCT

Bhutan

EBA

GSP

EBA

GSP

Bolivia

GSP+

GSP

GSP

GSP

Bonaire, Sint Eustatius, Saba

GSP

GSP

OCT

OCT

Botswana

GSP

GSP

EPA

EPA

Bouvet Island

GSP

GSP

OCT

MFN

Brazil

GSP

GSP

no preferences (upper middle income country)

MFN

British Indian Ocean Territory

GSP

GSP

OCT

OCT

British Virgin Islands

GSP

GSP

OCT

OCT

Brunei-Darussalam

GSP

GSP

no preferences (high income country)

MFN

Burkina Faso

EBA

GSP

EBA

GSP

Burma/Myanmar

EBA (re-applied as from 13/06/2012)

GSP

EBA

GSP

Burundi

EBA

GSP

EBA

GSP

Cambodia

EBA

GSP

EBA

GSP

Cameroon

GSP

GSP

EPA

EPA

Cape Verde

GSP+

GSP

GSP

GSP

Cayman Islands

GSP

GSP

OCT

OCT

Central African Republic

EBA

GSP

EBA

GSP

Chad

EBA

GSP

EBA

GSP

Chile

GSP

GSP

FTA

FTA

China *, **

GSP

GSP

GSP

GSP

Christmas Islands

GSP

GSP

OCT

MFN

Cocos Islands (or Keeling Islands)

GSP

GSP

OCT

MFN

Colombia

GSP+

GSP

FTA

FTA Colombia/ GSP

Comoros Islands

EBA

GSP

EBA

GSP

Congo

GSP

GSP

GSP

GSP

Congo, Democratic Republic of

EBA

GSP

EBA

GSP

Cook Islands

GSP

GSP

GSP

GSP

Costa Rica

GSP+

GSP

FTA

FTA/ GSP+

Cote d’Ivoire

GSP

GSP

EPA

EPA

Cuba

GSP

GSP

no preferences (upper middle income country)

MFN

Curacao

GSP

GSP

OCT

OCT

Djibouti

EBA

GSP

EBA

GSP

Dominica

GSP

GSP

EPA

EPA

Dominican Republic

GSP

GSP

EPA

EPA

East Timor

EBA

GSP

EBA

GSP

Ecuador *, **

GSP+

GSP

GSP

GSP

Egypt

GSP

GSP

EuroMed AA

EuroMed Egypt

El Salvador

GSP+

GSP

FTA

FTA Central America/ GSP+

Equatorial Guinea

EBA

GSP

EBA

GSP

Eritrea

EBA

GSP

EBA

GSP

Ethiopia

EBA

GSP

EBA

GSP

Falkland Islands

GSP

GSP

OCT

OCT

Federal States of Micronesia

GSP

GSP

GSP

GSP

Fiji

GSP

GSP

EPA

EPA

French Polynesia

GSP

GSP

OCT

OCT

French Southern Territories

GSP

GSP

OCT

OCT

Gabon

GSP

GSP

no preferences (upper middle income country)

MFN

Gambia

EBA

GSP

EBA

GSP

Georgia

GSP+

GSP

GSP

GSP

Ghana

GSP

GSP

EPA

EPA

Gibraltar

GSP

GSP

OCT

OCT

Greenland

GSP

GSP

OCT

OCT

Grenada

GSP

GSP

EPA

EPA

Guam

GSP

GSP

OCT

MFN

Guatemala

GSP+

GSP

FTA

FTA Central America/ GSP+

Guinea

EBA

GSP

EBA

GSP

Guinea-Bissau

EBA

GSP

EBA

GSP

Guyana

GSP

GSP

EPA

EPA

Haiti

EBA

GSP

EBA

GSP

Heard Island and MacDonald Island

GSP

GSP

OCT

MFN

Honduras

GSP+

GSP

FTA

FTA Central America/ GSP

India *

GSP

GSP

GSP

GSP

Indonesia *

GSP

GSP

GSP

GSP

Iran

GSP

GSP

GSP till 22/02/14

MFN as of 23/02/2014

Iraq

GSP

GSP

GSP

GSP

Jamaica

GSP

GSP

EPA

EPA

Jordan

GSP

GSP

EuroMed AA

EuroMed Jordan

Kazakhstan

GSP

GSP

no preferences (upper middle income country)

MFN

Kenya

GSP

GSP

EPA

EPA

Kiribati

EBA

GSP

EBA

GSP

Kuwait

GSP

GSP

no preferences (high income country)

MFN

Kyrgyzstan

GSP

GSP

GSP

GSP

Laos

EBA

GSP

EBA

GSP

Lebanon

GSP

GSP

EuroMed AA

EuroMed Lebanon

Lesotho

EBA

GSP

EBA

GSP

Liberia

EBA

GSP

EBA

GSP

Libya

GSP

GSP

no preferences (upper middle income country)

MFN

Macao

GSP

GSP

no preferences (high income country)

MFN

Madagascar

EBA

GSP

EBA

GSP

Malawi

EBA

GSP

EBA

GSP

Malaysia

GSP

GSP

no preferences (upper middle income country)

MFN

Maldives **

EBA

GSP

GSP

GSP

Mali

EBA

GSP

EBA

GSP

Marshall Islands

GSP

GSP

GSP

GSP

Mauritania

EBA

GSP

EBA

GSP

Mauritius

GSP

GSP

EPA

EPA

Mayotte

GSP

GSP

OCT

OCT

Mexico

GSP

GSP

FTA

FTA Mexico

Mongolia

GSP+

GSP

GSP

GSP

Montserrat

GSP

GSP

OCT

OCT

Morocco

GSP

GSP

EuroMed AA

EuroMed Morocco

Mozambique

EBA

GSP

EBA

GSP

Namibia

GSP

GSP

EPA

EPA

Nauru

GSP

GSP

GSP

GSP

Nepal

EBA

GSP

EBA

GSP

New Caledonia

GSP

GSP

OCT

OCT

Nicaragua

GSP+

GSP

FTA

FTA Central America/ GSP

Niger

EBA

GSP

EBA

GSP

Nigeria *

GSP

GSP

GSP

GSP

Niue Island

GSP

GSP

GSP

GSP

Norfolk Island

GSP

GSP

OCT

MFN

Northern Mariana Islands

GSP

GSP

OCT

MFN

Oman

GSP

GSP

no preferences (high income country)

MFN

Pakistan

GSP

GSP

GSP

GSP

Palau

GSP

GSP

no preferences (upper middle income country)

MFN

Panama

GSP

GSP+

FTA

FTA Central America/ GSP+

Papua New Guinea

GSP

GSP

EPA

EPA

Paraguay

GSP+

GSP

GSP

GSP

Peru

GSP+

GSP

FTA

FTA Peru/ GSP+

Philippines

GSP

GSP

GSP

GSP

Pitcairn

GSP

GSP

OCT

OCT

Qatar

GSP

GSP

no preferences (high income country)

MFN

Russia

GSP

GSP

no preferences (upper middle income country)

MFN

Rwanda

EBA

GSP

EBA

GSP

Saint Barthelemy

GSP

GSP

OCT

OCT

Samoa

EBA

GSP

EBA

GSP

São Tomé & Principe

EBA

GSP

EBA

GSP

Saudi Arabia

GSP

GSP

no preferences (high income country)

MFN

Senegal

EBA

GSP

EBA

GSP

Seychelles

GSP

GSP

EPA

EPA

Sierra Leone

EBA

GSP

EBA

GSP

Sint Maarten

GSP

GSP

OCT

OCT

Solomon Islands

EBA

GSP

EBA

GSP

Somalia

EBA

GSP

EBA

GSP

South Africa

GSP

GSP

FTA

FTA South Africa

South Georgia and South Sandwich Islands

GSP

GSP

OCT

OCT

South Sudan

GSP

GSP

GSP

GSP

Sri Lanka

GSP+ (temporarily suspended)

GSP

GSP

GSP

St. Helena

GSP

GSP

OCT

OCT

St. Kitts and Nevis

GSP

GSP

EPA

EPA

St. Lucia

GSP

GSP

EPA

EPA

St. Pierre and Miquelon

GSP

GSP

OCT

OCT

St. Vincent and Northern Grenadines

GSP

GSP

EPA

EPA

Sudan

EBA

GSP

EBA

GSP

Suriname

GSP

GSP

EPA

EPA

Swaziland

GSP

GSP

EPA

EPA

Syria

GSP

GSP

GSP

GSP

Tajikistan

GSP

GSP

GSP

GSP

Tanzania

EBA

GSP

EBA

GSP

Thailand *, **

GSP

GSP

GSP

GSP

Togo

EBA

GSP

EBA

GSP

Tokelau Islands

GSP

GSP

OCT

MFN

Tonga

GSP

GSP

GSP

GSP

Trinidad and Tobago

GSP

GSP

EPA

EPA

Tunisia

GSP

GSP

EuroMed AA

EuroMed Tunisia

Turkmenistan

GSP

GSP

GSP

GSP

Turks and Caicos Islands

GSP

GSP

OCT

OCT

Tuvalu

EBA

GSP

EBA

GSP

Uganda

EBA

GSP

EBA

GSP

Ukraine *

GSP

GSP

GSP

GSP

United Arab Emirates

GSP

GSP

no preferences (high income country)

MFN

Uruguay

GSP

GSP

no preferences (upper middle income country)

MFN

US Minor Outlying Islands

GSP

GSP

OCT

MFN

Uzbekistan

GSP

GSP

GSP

GSP

Vanuatu

EBA

GSP

EBA

GSP

Venezuela

GSP+

GSP

no preferences (upper middle income country)

MFN

Vietnam

GSP

GSP

GSP

GSP

Virgin Islands (USA)

GSP

GSP

OCT

MFN

Wallis and Futuna

GSP

GSP

OCT

OCT

Western Sahara





Yemen

EBA

GSP

EBA

GSP

Zambia

EBA

GSP

EBA

GSP

Zimbabwe

GSP

GSP

EPA

EPA

*) Please note that certain products coming from China, Ecuador, India, Indonesia, Nigeria, Thailand and Ukraine do not benefit from preferential tariffs under GSP.
**) China, Ecuador, Maldives and Thailand were classified as upper-middle income countries and will thus lose the GSP preferences at the end of 2014.