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Rules of origin GSP

Check the rules of origin applying to your product at My export

KEY AREAS

Tolerance

Cumulation

Non-manipulation

Duty drawback

Vessels conditions

Minimal operations

Product-specific rules

Derogations

RELATED LINKS

Introduction to Rules of origin

User's guide on GSP rules of origin

Proofs of origin GSP

Legal reference: Articles 66 to 97w of Regulation (EEC) 2454/93

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 laid down:
    Group I: Brunei-Darussalam, Cambodia *, Indonesia *, Laos *, Malaysia, Myanmar *, Philippines *, Vietnam *
    Group II: Bolivia *, Colombia, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela
    Group III: Bangladesh *, Bhutan *, India *, 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 *1, and not only eligible 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.

* Countries are currently GSP beneficiary countries

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 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 as of 1st January 2017

RoO as of 2017

Afghanistan

EBA

GSP

Angola

EBA

GSP

Armenia

GSP+

GSP

Bangladesh

EBA

GSP

Benin

EBA

GSP

Bhutan

EBA

GSP

Bolivia

GSP+

GSP

Burkina Faso

EBA

GSP

Burma/Myanmar

EBA

GSP

Burundi

EBA

GSP

Cambodia

EBA

GSP

Cape Verde

GSP+

GSP

Central African Republic

EBA

GSP

Chad

EBA

GSP

Comoros Islands

EBA

GSP

Congo

GSP

GSP

Congo, Democratic Republic of

EBA

GSP

Cook Islands

GSP

GSP

Cote d’Ivoire

EPA Côte d’Ivoire / GSP

MAR / GSP

Djibouti

EBA

GSP

East Timor

EBA

GSP

Equatorial Guinea

EBA

GSP

Eritrea

EBA

GSP

Ethiopia

EBA

GSP

Federal States of Micronesia

GSP

GSP

Gambia

EBA

GSP

Ghana

EPA Ghana / GSP

MAR / GSP

Guinea

EBA

GSP

Guinea-Bissau

EBA

GSP

Haiti

EBA

GSP

India *

GSP

GSP

Indonesia *

GSP

GSP

Kenya

MAR / GSP

MAR / GSP

Kiribati

EBA

GSP

Kyrgyzstan

GSP+

GSP

Laos

EBA

GSP

Lesotho

EPA SADC / EBA

EPA / GSP

Liberia

EBA

GSP

Madagascar

EPA ESA / EBA

EPA / GSP

Malawi

EBA

GSP

Mali

EBA

GSP

Mauritania

EBA

GSP

Mongolia

GSP+

GSP

Mozambique

EPA SADC / EBA

EPA / GSP

Namibia

EPA SADC

EPA

Nauru

GSP

GSP

Nepal

EBA

GSP

Niger

EBA

GSP

Nigeria *

GSP

GSP

Niue Island

GSP

GSP

Pakistan

GSP+

GSP

Paraguay

GSP+

GSP

Philippines

GSP+

GSP

Rwanda

EBA

GSP

Samoa

EBA (till 2019)

GSP

São Tomé & Principe

EBA

GSP

Senegal

EBA

GSP

Sierra Leone

EBA

GSP

Solomon Islands

EBA

GSP

Somalia

EBA

GSP

South Sudan

EBA

GSP

Sri Lanka

GSP+

GSP

Sudan

EBA

GSP

Swaziland

EPA SADC / GSP

EPA / GSP

Syria

GSP

GSP

Tajikistan

GSP

GSP

Tanzania

EBA

GSP

Togo

EBA

GSP

Tonga

GSP

GSP

Tuvalu

EBA

GSP

Uganda

EBA

GSP

Ukraine *

GSP (until 1/1/2018)

GSP

Uzbekistan

GSP

GSP

Vanuatu

EBA

GSP

Vietnam

GSP

GSP

Yemen

EBA

GSP

Zambia

EBA

GSP

*) Please note that certain products coming from India, Indonesia, Kenya and Ukraine do not benefit from preferential tariffs under GSP.