Conditions to Benefit from the EU-GSP

In order for goods to benefit from the EU GSP upon importation into the EU, three conditions must be fulfilled:
- The goods must originate in a beneficiary country in accordance with the EU GSP RoO;
- Products are considered to originate in a particular beneficiary country if they are:
  1. Wholly obtained in that beneficiary country; or
  2. Sufficiently worked or processed in that beneficiary country.
- During transportation from a beneficiary country to the EU, the goods must not be altered, transformed or subjected to operations other than operations performed in order to preserve them in good condition; and
- A valid proof of origin must be submitted.
The meaning of sufficient working or processing, depends on the product in question.
Annex 22-03 of Commission Delegated Regulation 2015/2446 contains a list of products and sets out the conditions to be fulfilled by the product for it to be deemed to originate.
The list consists of 3 columns,
- Column 1 states the HS heading or sub-heading of the product,
- Column 2 contains the description of the goods which come under the HS heading or subheading in question and
- Column 3 contains the applicable criteria. For certain headings and sub-headings, a differentiation has been done for least developed countries and other beneficiary countries. Where this is the case the third column is split between the qualifying operation applicable to least-developed countries and the qualifying operation applicable to other countries.