UK Trade Tariff: preferential trade arrangements for countries outside the UK and EU
Updated 19 September 2018
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This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-preferential-trade-arrangements-for-countries-outside-the-eu/uk-trade-tariff-preferential-trade-arrangements-for-countries-outside-the-eu
The references below to ‘columns’ relate to the printed version of the Trade Tariff. This information is also available in the online version using the applicable section or commodity code.
1. Background
1.1 (a) General
The UK and EU have a number of preferential trade arrangements with certain individual countries or groups of countries.
Autonomous agreements such as the Generalised Scheme of Preference (GSP) enable goods, manufactured in certain countries in accordance with specified rules, to be imported to the UK and EU at a preferential rate of Import Duty, this can be a reduced rate or nil.
To claim preference a proof of origin is required, this is either an authorised original GSP form A or invoice declaration, although these are being phased out due to the implementation of the Registered Exporter system (REX).
There are also reciprocal Free Trade Agreements (FTAs) that enable preference to be claimed for qualifying goods exported from the UK or EU to those countries with which it has signed FTAs and vice versa.
Proof of origin for these goods is either an authorised movement certificate, for example EUR1 or a self-certified origin declaration made by the exporter declaring the goods meet the conditions required to claim preference.
Details of preferential rates are shown in column 6 of the Schedule in Volume 2.
More information is available about:
- Imports in Notice 826: tariff preferences - imports
- GSP in Notice 830: General System of Preference rules of origin
- Exports in Notice 827: European Union preferences - export procedures and Notice 828: tariff preferences - rules of origin for various countries
1.2 (b) Implementation of the Registered Exporter system
From 1 January 2017 the UK and EU is implementing the REX.
REX is an EU sponsored registration system initially set up to authorise exporters in GSP beneficiary countries to issue a self-certificate (known as a statement on origin) for eligible goods to be imported under preference to the UK or EU.
The statement on origin replaces the GSP form A and invoice declaration.
Importers should always be able to get the required statement and have it available for presentation if necessary, at the time of release of the goods to free circulation and should no longer have to provide security for the full rate of duty payable because the required proof of origin is not available at the time preference is claimed.
Proofs of origin must still be kept for 3 years from when the goods were released to free circulation.
UK traders involved in trade with GSP beneficiary countries will be able to apply for REX registration from 1 January 2017 if they’re a:
-
UK trader who exports materials to GSP beneficiary countries that are used to manufacture products to be imported to the UK or EU (known as bi-lateral cumulation) - as of 1 January 2018 form EUR1 will no longer be issued for bi-lateral cumulation with GSP beneficiary countries
-
UK established re-consignor of GSP goods to EU member states, for the purpose of issuing replacement statements on origin
From 21 September 2017 REX has also been extended for use by UK and EU exporters to Canada under the Comprehensive and Economic Trade Agreement (CETA). This means that preferential exports from the UK or EU under this agreement cannot be effected with an EUR1 certificate. Canadian exporters to the UK or EU will not use REX.
UK REX traders will be issued with a number by HMRC, which they’ll include on their statements on origin made on their commercial documents such as a delivery note or packing list. These documents may be transmitted and stored electronically.
Customs representatives are not eligible for REX registration.
From 1 October 2017 the European Commission will make available on the internet a central database of exporters registered to export under the GSP. UK companies importing under the GSP will be able to consult it prior to importation, to confirm the registration number of their supplier.
REX will be phased in for all GSP beneficiary countries from 1 January 2017 to 31 July 2020. The Commission will publish details of those countries implementing REX on their website.
You can read more information in Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015.
You can also read more on the European Commission Registered Exporter website.
1.3 Countries entitled to preference
The different countries and groups of countries are referred to at the head of column 6 or in footnotes to the Trade Tariff.
Find the countries eligible under the Generalised System of Preferences (GSP).
Find countries within the African, Caribbean and Pacific States (ACP), Overseas Countries and Territories (OCT) and countries for which special arrangements exist for sugar.
1.4 Preferential trade arrangements
To be admissible to a preference, imported goods must:
- be of a description shown in the Trade Tariff as eligible for the preference
- qualify as originating in the preference country in accordance with the origin rules for that preference
- be proven to be those goods exported from the declared origin and, in some instances, been transported direct from the preference country to the UK or EU
- be covered by a valid proof of origin (preference certificate, or where available a declaration on an invoice or other commercial document)
1.5 Restrictions on preference
For some goods the availability of preferential rates is restricted under tariff quota or ceiling or limited to a certain period of the year. Further details are in tariff quotas and ceilings.
1.6 Alternative reliefs
Some countries may be eligible for preferential treatment under 2 separate arrangements. Other non-preferential duty reliefs may also be available such as Customs Duty suspensions. In a few cases it may appear that the preferential rate of duty (in column 6) of the Trade Tariff is shown as equal to or greater than the full rate of duty (in column 5).
Importers should satisfy themselves that their goods are entered at the most advantageous rate for which they’re eligible and for which appropriate valid documents are held.
1.7 Preference law
Preference law for all goods is contained in EU legislation published in the Official Journals (OJs) of the EU. The legislation for each preference country or group of countries is listed in the preference law section.
1.8 Anti-dumping duties
Preferential arrangements do not affect liability to anti-dumping duties and provisional charges to Anti-Dumping Duty.
1.9 Turkey
Details of the conditions to be satisfied and the procedures to be used to obtain EU-Turkey preference rates of duty are explained in Notice 812. The rates of duty are set out in column 6 of the Trade Tariff.
1.10 Preferences from other countries
A full explanation of the conditions to be met before goods are eligible for preferential treatment and of the documents required to establish entitlement is in Notice 826: tariff preferences - imports.
Importing under preference carries certain risks. Customs may check goods which are imported at preferential rates of duty. Where any of these checks show that the goods do not qualify you’ll have to pay duty at the full (non-preferential) rate. EC legislation allows for the collection of back duty for a period of up to 3 years after the goods have been imported.
In certain circumstances, with relief from your liability to pay Customs Duty on products which were not entitled to the preferential rate of duty claimed at the time of importation may be applied in cases where:
- a duty liability arises for products which are covered by an authentic preference certificate (GSP form A or EUR1 Movement Certificate) which has been issued by the proper authority in the exporting country (it does not apply to products which are covered by origin declarations on invoices or other commercial documents)
- it can be demonstrated to HMRC that the claims to preference were made in good faith
Entitlement to relief under the good faith arrangements will depend on the circumstances of individual cases.
You can help yourself to avoid a liability to duty by obtaining documentary evidence which clearly shows that either before or during the period in which the goods were imported you:
- obtain a copy of the appropriate Notice 826: tariff preferences - imports
- find out the origin rule for the product concerned
- remind your overseas supplier of the rule and ask for written confirmation that it has been met
You may wish to ask your supplier to provide some relevant details that demonstrate compliance with the rule. For example, if you’re importing garments ask about the origin of the fabric used.
There are a number of other things you can do to check that your goods have met the rules. For example:
- if you purchase your goods through selling agents in the overseas country, you can ask them to provide you with written confirmation that the rules have been met
- if visiting an overseas factory, you can obtain confirmation at first hand that the rules had been met
- you can obtain Binding Origin Information (BOI) for your products - find out more about the Binding Origin System in Notice 831: Binding Origin Information (BOI)
If you think some of the information you’ve received is not accurate you can ask for further written clarification from your supplier.
You should contact the HMRC excise enquiries helpline if, when you’ve received a response from your supplier, you’re still unsure that your goods are entitled to a preferential rate of duty. Allow yourself plenty of time, as it will not always be possible to for HMRC to give you an immediate answer.
Do not claim preference until you’ve completed these checks. If HMRC confirms any goods which you’ve imported in the meantime are entitled to a preferential rate of duty, you may be able to make a belated claim any time up to 3 years from the date on which the goods were originally entered.
If you’re already claiming a preferential rate of duty on goods which have not been subjected to the above checks, you should consider whether it would be worthwhile making appropriate enquiries of your supplier. You must stop making claims to preference immediately if the enquiries show that your goods are not meeting the origin rules.
If you’re going to import the same goods over a long period of time, you should consider whether there would be any benefit in making regular checks with your supplier to ensure there’s not been a change in the manufacturing process, or the origin of the materials and components used, which could affect entitlement to preference. You must immediately stop making claims to preference if these checks show that your goods are no longer meeting the origin rules.
You can find out more about the ‘good faith’ arrangements and the circumstances in which relief may be granted by reading Notice 826: tariff preferences - imports.
Details of the origin rules can be found in customs notices:
- Notice 828 rules of origin for Algeria, Ceuta, Chile, Lebanon, Egypt, South Africa, Melilla, Morocco, Croatia, Bosnia- Herzegovina, Serbia and Montenegro - Kosovo, Albania, ACP, OCT, EEA/EFTA, North Macedonia, Faroe Islands, Israel, Tunisia, Jordan Territories of the West Bank and Gaza Strip, the beneficiary countries of the GSP and Turkey
- Notice 832 rules of origin for Mexico
For information about the availability of preferential rates of duty for particular products and for general information about the UK and EU’s preferential trade arrangements you can:
- check the TARIC website
- read the Trade Tariff
- contact the HMRC excise enquiries helpline
For further information on the scope and coverage of preferential arrangements contact:
Email: dutyliability.policy@hmrc.gsi.gov.uk
For administration of all tariff quotas:
Tariff Quota Management Team
Customs Duty Liability
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA
Email: tariff.management@hmrc.gsi.gov.uk
2. Alphabetical list of countries eligible for preference
2.1 General
The alphabetical list shows the countries whose goods may be allowed preferential rates of Customs Duty on entry to free circulation in the UK or EU. The rates of duty applicable to goods from each eligible country can be found in the Trade Tariff.
If a country is not shown in the list there are not preferential rates available from that country.
2.2 Schedule in UK Trade Tariff
Codes in column 6 (or in a footnote) of the Trade Tariff are shown only if a preferential rate exists for individual countries or groups of countries. Where a country code or country group code does not appear on a tariff line (or in a footnote) there is not a preferential rate for that country or group of countries.
The rate of Customs Duty in column 5 applies (unless a suspension rate or other duty relief is shown in column 3).
If ‘Misc. P’ is shown in column 6 all of the following countries/territories/groups of countries are eligible for the preferential rate shown:
Faroe Islands (FO)
Israel (IL)
Occupied Palestinian Territory (West Bank (including East Jerusalem) and Gaza Strip) (PS)
African, Caribbean and Pacific (ACP) States
Overseas Countries and Territories (OCT)
Mashraq (MCH) countries
Maghreb (MGB) countries
2.3 How to use the list of countries benefitting from preferential trade arrangements
Column 1 indicates the country.
Column 2 identifies the code for each country which is shown against the commodity code in column 6 of the Trade Tariff if there’s a preferential rate for that country for that commodity.
Column 3 indicates the preferential arrangement(s) a particular country is entitled to and the appropriate code, which appears in column 6 (where ‘Misc.P’ appears in column 6, the paragraph ‘Schedule in Volume 2’ above refers).
The list also shows the codes denoting membership of country groups which may benefit from preferential rates of Customs Duty within tariff quota and ceiling restrictions or for other quota reliefs outside of preferential arrangements. No entitlement is shown in this column for any country which appears in section 4D.
There are explanatory notes on the codes used and other information immediately following the list below.
3. List of countries benefitting from preferential trade arrangements
| Country | Country code | Preferential and other arrangements |
|---|---|---|
| Afghanistan | AF | EBA |
| Albania | AL | AL/RY |
| Algeria | DZ | MGB |
| Andorra | AD | AD |
| Angola (inc Cabinda) | AO | EBA |
| Anguilla | AI | OCT |
| Antigua and Barbuda | AG | ACP |
| Argentina | AR | |
| Armenia | AM | GSP+ |
| Aruba | AW | OCT |
| Ascension (see St Helena and dependencies) | ||
| Azerbajan | AZ | |
| Bahamas | BS | ACP |
| Bangladesh | BD | EBA:THQ |
| Barbados | BB | ACP |
| Belize | BZ | ACP |
| Benin | BJ | EBA |
| Bhutan | BT | EBA |
| Bolivia | BO | GSP+ |
| Bonaire | BQ | OCT |
| Bosnia and Herzegovina | BA | RY |
| Botswana | BW | ACP |
| Brazil | BR | |
| British Virgin Islands | VG | OCT |
| Burkina Faso | BF | EBA |
| Burundi | BI | EBA |
| Cambodia (Kampuchea) | KH | EBA |
| Cameroon | CM | ACP |
| Canada | CA | CETA |
| Cape Verde | CV | GSP |
| Cayman Islands | KY | OCT |
| Central African Republic | CF | EBA |
| Ceuta | XC | XC |
| Chad | TD | EBA |
| Chile | CL | CL |
| China, Peoples Republic of (not Republic of China, ie Taiwan) | CN | |
| Colombia | CO | CO |
| Comoros | KM | ACP:EBA |
| Comoros Islands | KM | |
| Congo (Brazzaville) | CG | GSP |
| Congo, Democratic Republic of (formerly Zaire) | CD | EBA |
| Cook Islands (New Zealand Oceania) | CK | GSP |
| Costa Rica | CR | CAMER |
| Curacao | CW | OCT |
| Djibouti | DJ | EBA |
| Dominican Republic | DO | ACP |
| Ecuador (inc. Galapagos Islands) | EC | EC |
| Egypt | EG | MCH |
| El Salvador | SV | CAMER |
| Equatorial Guinea | GO | EBA |
| Eritrea | ER | EBA |
| Ethiopia | ET | EBA |
| Falkland Islands | FK | OCT |
| Faroe Islands | FO | FO |
| Fiji | FJ | ACP |
| French Polynesia | PF | OCT |
| French Southern Territory | TF | OCT |
| Gambia | GM | EBA |
| Georgia | GE | |
| Ghana | GH | ACP/GSP |
| Greenland | GL | OCT |
| Grenada | GD | ACP |
| Guatemala | GT | CAMER |
| Guinea | GN | EBA |
| Guinea-Bissau | GW | EBA |
| Guyana | GY | ACP |
| Haiti | HT | EBA |
| Honduras | HN | CAMER |
| Iceland | IS | EEA; EFTA |
| India | IN | GSP |
| Indonesia | ID | THQ:GSP |
| Iraq | IQ | - |
| Iran | IR | - |
| Israel | IL | IL |
| Ivory Coast | CI | ACP/GSP |
| Jamaica | JM | ACP |
| Jordan | JO | MCH |
| Kenya | KE | GSP/ACP |
| Kiribati | KI | EBA |
| Kosovo | XK | XK |
| Kyrgyz Republic (formerly Kyrgyzstan) | KG | GSP+ |
| Lao People’s Democratic Republic | LA | EBA:THQ |
| Lebanon | LB | MCH |
| Lesotho | LS | EBA; ACP |
| Liberia | LR | EBA |
| Liechtenstein | LI | EEA; EFTA |
| Macao | MO | - |
| North Macedonia (FYR) | MK | RY; MK |
| Madagascar | MG | ACP; EBA |
| Malawi | MW | EBA |
| Maldives | MV | - |
| Mali | ML | EBA |
| Malaysia | MY | - |
| Marshall Islands | MH | - |
| Mauritania | MR | EBA |
| Mauritius | MU | ACP |
| Mayotte | YT | - |
| Melilla | XL | XL |
| Mexico | MX | MX |
| Micronesia, Federated States of | FM | GSP |
| Moldova | MD | MD; RY |
| Mongolia | MN | GSP+ |
| Montenegro | ME | RY; ME |
| Montserrat | MS | OCT |
| Morocco | MA | MGB |
| Mozambique | MZ | EBA; ACP |
| Myanmar | MM | EBA |
| Namibia | NA | ACP |
| Nauru | NR | GSP |
| Nepal | NP | EBA |
| Nevis – see St Christopher and Nevis | ||
| New Caledonia and Dependencies | NC | OCT |
| Nicaragua | NI | CAMER |
| Niger | NE | EBA |
| Nigeria | NG | GSP |
| Niue (New Zealand, Oceania) | NU | GSP |
| Norway | NO | EEA; EFTA |
| Occupied Palestinian Territory (West Bank, including Jerusalem and Gaza Strip) | PS | PS |
| Pakistan | PK | GSP+ |
| Panama | PA | CAMER |
| Papua New Guinea | PG | ACP; PG |
| Paraguay | PY | GSP+ |
| Peru | PE | |
| Philippines | PH | THQ:GSP |
| Pitcairn | PN | OCT |
| Polynesia, French (see French Polynesia) | ||
| Principle (see Sao Tome and Principe) | ||
| Rwanda | RW | EBA |
| Saba | BQ | OCT |
| South Georgia and South Sandwich Islands | GS | OCT |
| St Barthelemy | BL | OCT |
| St Christopher and Nevis | KN | ACP |
| St Eustatius | BQ | OCT |
| St Helena and Dependencies | SH | OCT |
| St Lucia | LC | ACP |
| St Maarten (South) | SX | OCT |
| St Pierre and Miquelon | PM | OCT |
| St Vincent | VC | ACP |
| Samoa | WS | EBA |
| Sao Tome and Principe | ST | EBA |
| Senegal | SN | EBA |
| Serbia | XS | RY |
| Seychelles | SC | ACP |
| Sierra Leone | SL | EBA |
| Solomon Islands | SB | EBA |
| Somalia | SO | EBA |
| South Africa | ZA | ZA |
| South Korea | KR | KR |
| Sri Lanka | LK | GSP+ |
| Sudan | SD | EBA |
| Surinam | SR | ACP |
| Swaziland | SZ | ACP/GSP |
| Switzerland | CH | CH |
| Syria | SY | MCH/GSP |
| Tajikistan | TJ | GSP |
| Tanzania | TZ | EBA |
| Thailand | TH | |
| Timor-Leste | TL | EBA |
| Tobago (see Trinidad and Tobago) | ||
| Togo | TG | EBA |
| Tonga | TO | GSP |
| Trinidad and Tobago | TT | ACP |
| Tristan de Cunha (see St Helena) | ||
| Tunisia | TN | MGB |
| Turkey | TR | TR |
| Turkmenistan | TM | |
| Turks and Caicos | TC | OCT |
| Tuvalu | TV | EBA |
| Uganda | UG | EBA |
| Ukraine | UA | UA |
| United Arab Emirates - see Abu Dhabi; Ajman; Dubai; Fujairah; Rus Al Khaimah; Sharjah; Umm Al Qaiwain | AE | |
| Uruguay | UY | |
| Uzbekistan | UZ | GSP |
| Vanuatu | VU | EBA |
| Vietnam | VN | GSP |
| Virgin Islands, British (see British Virgin Islands) | UG | OCT |
| Virgin Islands of USA | VI | |
| Wallis and Futuna Islands | WF | OCT |
| Western Sahara | EH | |
| Western Samoa (see Samoa) | ||
| Yemen | YE | EBA |
| Zambia | ZM | EBA |
| Zimbabwe | ZW | ACP |
3.1 Explanatory notes
-
ACP (African, Caribbean and Pacific) countries listed below.
- CAMER (Central America) countries listed below - the commodities receiving this special preference will show ‘CAC’ in column 6 of the Trade Tariff.
-
CETA (Comprehensive Economic and Trade Agreement) - a free trade agreement between Canada and the EU.
-
GSP (Generalised Scheme of Preference) countries listed below.
-
GSP+ (Generalised Scheme of Preference+) countries listed below - this arrangement provides additional preferences in the form of a duty free access to applicant countries which ratify and implement a number of international conventions.
-
EBA (Everything but Arms) countries listed below provides duty-free quota-free access under the GSP scheme for all goods except military arms to least developed countries, the commodities receiving this special preference will show ‘LDDC’ (Least Developed Developing Countries) in column 6 of the Trade Tariff.
-
EC (Ecuador) ceased to be eligible for GSP+ from the 1 January 2015 but retained preferential measures which reflects the tariff treatments for GSP+ which is conditional on compliance with the relevant rules of origin and on presentation of an authorised GSP form A certificate.
- MCH (Mashraq) countries listed below.
- MGB (Maghreb) countries listed below.
-
OCT (Overseas Countries and Territories) countries listed below.
- North Macedonia which is identical to that granted to the former Yugoslav Republic of Bosnia Croatia and the countries are Montenegro and therefore included in the ‘RY’ notation in column 6 of the Trade Tariff. In the few areas where Bosnia-Herzegovina, Albania, Kosovo, North Macedonia, Montenegro and Serbia receive different treatment (mainly in the agricultural sector) the appropriate preferential rate of duty will be shown separately for the countries under the notation indicated in the table.
4. Generalised Scheme of Preferences (GSP)
4.1 General
This section lists the countries covered by the GSP. List A shows all the countries covered by the scheme. Lists B and C shows those with enhanced arrangements either under EBA or GSP+.
4.2 List A - beneficiary countries of the general arrangement
Afghanistan
Angola
Bangladesh
Benin
Bhutan
Bolivia (see list C)
Burkina Faso
Burundi
Cambodia (Kampuchea)
Cape Verde (see list C)
Central African (Republic)
Chad
Comoros Islands
Congo
Cook Islands (New Zealand Oceania)
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gambia
Ghana
Guinea
Guinea Bissau
Haiti
India
Indonesia
Ivory Coast
Kenya
Kiribati (formerly Gilbert Islands)
Kyrgyz Republic
Lao People’s Democratic Republic
Liberia
Lesotho
Madagascar
Mali
Malawi
Mauritania
Micronesia (Federal States of)
Mongolia (see list C)
Mozambique
Myanmar/Burma
Nauru
Nepal
Niger
Nigeria
Niue (New Zealand Oceania)
Pakistan
Paraguay
Philippines
Rwanda
Samoa
Sao Tome and Principe
Senegal
Sierra Leone
Solomon Islands
Somalia
Sri Lanka
Sudan
Swaziland
Syria
Tajikistan
Tanzania
Timor-Leste
Togo
Tonga
Tuvalu
Uganda
Uzbekistan
Vanuatu
Vietnam
Yemen
Zambia
4.3 List B - Everything but Arms (EBA) beneficiaries
Afghanistan
Angola
Bangladesh
Benin
Bhutan
Burkina Faso
Burma/Myanmar
Burundi
Cambodia
Cambodia (Kampuchea)
Central African Republic
Chad
Comoros
Congo, Democratic Republic of (formerly Zaire)
Djibouti
Eritrea
Ethiopia
Equatorial Guinea
Gambia
Guinea
Guinea Bissau
Haiti
Kiribati
Lao People’s Democratic Republic
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mozambique
Nepal
Niger
Rwanda
Samoa
Sao Tome and Principe
Senegal
Sierra Leone
Solomon Islands
Somalia
South Sudan
Sudan
Tanzania
Togo
Timor-Leste
Tuvalu
Uganda
Vanuatu
Yemen
Zambia
4.4 List C - countries receiving additional preference under GSP+ arrangements
Armenia
Bolivia
Cape Verde
Kyrgyz Republic
Mongolia
Pakistan
Paraguay
Philippines
Sri Lanka
4.5 List D - counties and territories which have not yet nominated a GSP certificate issuing authority
Before any country can benefit from GSP its government must have notified the EU Commission of the authority notified by them to issue certificates of origin, form A. Those countries which have not notified the Commission are shown below and their goods cannot be admitted at GSP rates of duty.
Chad
Guinea
Guinea Bissau
Iraq
Marshall Islands
Nauru
Niger
Palau
Tuvalu
5. ACP, OCT and countries for which special arrangements for sugar apply
5.1 General
The lists A and B below show those countries which form the African, Caribbean and Pacific (ACP) States and the Overseas Countries and Territories (OCT) respectively. Special arrangements exist for the importation of white and raw sugar of tariff heading 17.01 from the States, countries and territories listed at C below and from India which is a GSP country.
Those countries which have not notified the Commission of the authority nominated by them to issue certificates of origin are shown in list D and their goods cannot be admitted at preference rates of duty.
5.2 A - African, Caribbean and Pacific (ACP) countries
ACP countries currently receive preferences under 5 separate arrangements:
(i) Countries receiving from 1 January 2008 preferential tariff treatment under the Market Access Regulation (MAR) - Council Regulation EU 1076/2016.
Botswana
Cameroon
Cote D’Ivoire
Fiji
Ghana
Kenya
Namibia
Swaziland
(ii) Countries receiving on a provisional basis from 29 December 2008 preferential tariff treatment under the CARIFORUM-EC Economic Partnership Agreement (EPA).
Antigua and Barbuda
Bahamas
Barbados
Belize
Dominica
The Dominican Republic
Grenada
Guyana
Jamaica
St Christopher and Nevis
St Lucia
St Vincent and the Grenadines
Suriname
Trinidad and Tobago
(iii) Countries receiving on a provisional basis from 20 December 2009 preferential tariff treatment under the Interim EC - Pacific States Partnership Agreement.
Papua New Guinea
(iv) Countries receiving on a provisional basis from 14 May 2012 preferential tariff treatment under the Interim East and Southern Africa (ESA) - EC Economic Partnership Agreement (EPA).
Madagascar
Mauritius
Seychelles
Zimbabwe
(v) The following ACP states received GSP rates of duty only.
Angola
Benin
Burkina-Faso
Burundi
Cape Verde
Central African Republic
Chad
Comoros
Congo
Congo (Democratic Republic)
Cook Islands
Djibouti
Eritrea
Ethiopia
Equatorial Guinea
Federal States of Micronesia
Guinea Bissau
Haiti
Kiribati
Lesotho
Liberia
Malawi
Mali
Marshall Islands
Mauritania
Mozambique
Nauru
Niger
Nigeria
Niue
Rwanda
Sao Tome and Principe
Senegal
Sierra Leone
Solomon Islands
Sudan
Tanzania
Togo
Tonga
Tuvalu
Uganda
Vanuatu
Zambia
5.3 B - Overseas Countries and Territories (OCT)
Anguilla
Antarctica
Aruba
Bonaire
British Indian Ocean Territory
British Virgin Islands
Cayman Islands
Curacao
Falkland Islands
French Polynesia
French Southern Territory
Greenland
Montserrat
New Caledonia and Dependencies
Pitcairn
Saba
South Georgia
South Sandwich Islands
St Bartelemy
St Helena and Dependencies
St Eustatius
St Maarten (South)
St Pierre and Miquelon
Turks and Caicos Islands
Wallis and Futuna Islands
6. Preference law
The list set out below shows the current legislation with regard to all preference receiving countries.
6.1 African, Caribbean and Pacific States (ACP)
| Current legislation | Official Journal number |
|---|---|
| Market Access Regulation (Council Regulation (EC) 1528/2007) | L348/2007 |
| EC-CARIFORUM Economic L289/2008 Partnership Agreement (EPA) | L289/2008 |
| EC-Pacific States Interim Partnership Agreement | L272/2009 |
| Eastern and Southern Africa - EC Interim Economic Partnership Agreement (EPA) | L111/2012 |
6.2 Albania
| Current legislation | Official Journal number |
|---|---|
| Regulation 2007/00 as amended by | L240/2000 |
| Regulation 2563/00 | L259/2000 |
| Regulation 2487/01 | L335/2001 |
| Regulation 607/03 | L86/2003 |
| Regulation 347/05 | L59/2005 |
| Regulation 1946/05 | L312/2005 |
| Regulation 930/07 | L125/2007 |
| Regulation 2454/93 as amended by | L253/1993 |
| Regulation 1602/00 | L188/2000 |
| Regulation 444/02 and | L68/2002 |
| Regulation 881/03 | L134/2003 |
| Interim Agreement on trade between the EC and the Republic of Albania (Decision 2006/580/EC) | L239/2006 |
| Stabilisation and Association Agreement between the EC and the Republic of Albania (Decision 2009/ 332/EC) | L107/2009 |
6.3 Andorra
| Current legislation | Official Journal number |
|---|---|
| Agreement between the EEC and the Principality of Andorra | L347/1990 |
| Decision 1/99 of the EC-Andorra Joint Committee (Decision 1999/482/EC) | L191/1999 |
6.4 Bosnia and Herzegovina
| Current legislation | Official Journal number |
|---|---|
| Regulation 2007/00 as amended by | L240/2000 |
| Regulation 2563/00 | L259/2000 |
| Regulation 2487/01 | L335/2001 |
| Regulation 607/03 | L86/2003 |
| Regulation 374/05 | L59/2005 |
| Regulation 1946/05 | L312/2005 |
| Regulation 530/07 | L125/2007 |
| Regulation 2454/93 as amended by | L253/1993 |
| Regulation 1602/00 | L188/2000 |
| Regulation 444/02 | L68/2002 |
| Regulation 881/03 | L134/2003 |
6.5 Ceuta and Melilla
| Current legislation | Official Journal number |
|---|---|
| Regulation 82/01 | L20/2001 |
6.6 Chile
| Current legislation | Official Journal number |
|---|---|
| Agreement establishing an association between the European Union and the Republic of Chile | L352/2002 |
6.7 European Economic Area (EEA)
| Current legislation | Official Journal number |
|---|---|
| The Agreement on the European Economic Area | L1/1994 |
| Decision 38/2003 of EEA Joint Committee consolidating amendments to rules of origin | L137/2003 |
6.8 Faroe Islands
| Current legislation | Official Journal number |
|---|---|
| Agreement between the EC and the Government of Denmark and the Home Government of the Faroe Islands (Decision 97/126/EC as amended by Decision 02/306/EC) | L53/1997 |
| Decision 1/2005 of EC/Denmark Faroe Islands Joint Committee Revised Protocol 3 on rules of origin providing for Pan-Euro-Med Cumulation | L110/2006 |
6.9 Generalised System of Preferences (GSP)
| Current legislation | Official Journal number |
|---|---|
| Official Journal L303/2012 | L48/2013 |
| Regulation (EU) No 978/2012 Amended by: Commission delegated regulation EU No 154/2013 of 18 December 2012 | L48/2013 |
| Commission delegated regulation EU No 1421/2013 of 30 October 2013 | L355/2013 |
| Commission delegated regulation EU No 1/2014 of 28 August 2013 | L1/2014 |
| Commission delegated regulation EU No 182/2014 of 17 December 2013 | L57/2014 |
| Commission delegated regulation EU No 1016/2014 of 22 July 2014 | L283/2014 |
| Regulation 2454/93 as amended by | L253/1993 |
| Regulation 1063/2010 | L307/2010 |
| - | L134/2003 |
6.10 Iceland
| Current legislation | Official Journal number |
|---|---|
| Agreement between the EC and Republic of Iceland | L301/1972 |
| Decision 2/2005 of EC-Iceland Joint Committee Revised rules of origin providing for Pan-Euro-Med Cumulation | L131/2006 |
6.11 Israel
| Current legislation | Official Journal number |
|---|---|
| Euro-Mediterranean Agreement establishing an Association between EC and Israel (Decision 2000/384/ EC, ECSC) | L147/2000 |
| Decision 2/2005 of EC-Israel Association Council - Revised Protocol 4 on rules of origin providing for Pan-Euro-Med Cumulation | L20/2006 |
| Regulation 1474/2000 on reduced agricultural components and additional duties on goods covered by the Agreement | L171/2000 |
| Agreement on reciprocal liberalization measures for agricultural products (Council Decision 2003/917/EC) | L346/2003 |
6.12 Montenegro
| Current legislation | Official Journal number |
|---|---|
| Regulation 2007/00 as amended by | L240/2000 |
| Regulation 2563/00 | L259/2000 |
| Regulation 2487/01 | L335/2001 |
| Regulation 607/03 | L86/2003 |
| Regulation 374/05 | L59/2005 |
| Regulation 1946/05 | L312/2005 |
| Regulation 530/07 | L125/2007 |
| Regulation 2454/93 as amended by | L253/1993 |
| Regulation 1602/00 | L188/2000 |
| Regulation 444/02 | L68/2002 |
| Regulation 881/03 | L134/2003 |
| Interim Agreement on trade and trade related matters between the EU and the Republic of Montenegro | L345/2007 |
| Stabilisation and Association Agreement between the EU and the Republic of Montenegro (Decision 2010/224/EU) | L108/2010 |
6.13 North Macedonia
| Current legislation | Official Journal number |
|---|---|
| Regulation 2007/00 as amended by Regulation 2563/00 | L240/2000 |
| Regulation 2487/01 | L295/2000 |
| Regulation 607/03 | L86/2003 |
| Regulation 374/05 | L59/2005 |
| Regulation 1946/05 | L312/2005 |
| Regulation 530/07 | L125/2007 |
| Regulation 2454/93 as amended by | L253/1993 |
| Regulation 1602/00 | L188/2000 |
| Regulation 444/02 | L68/2002 |
| Regulation 881/03 | L134/2003 |
| Stabilisation and Association Agreement between the EU and North Macedonia | L84/2004 |
| Stabilisation Agreement between the EU and North Macedonia | L99/2008 |
6.14 Peru
| Current legislation | Official Journal number |
|---|---|
| Trade agreement between the EU and Peru | L354/2012 |
6.15 Maghreb countries: Algeria
| Current legislation | Official Journal number |
|---|---|
| Euro-Mediterranean Agreement establishing an Association between the EU and Algeria (Decision 2005/690/EC) | L265/2005 |
| Decision 2/2007 of the EU Algeria Association Council amending the rules of origin to provide for Pan- Euro-Med cumulation | 279/2007 |
6.16 Maghreb countries: Morocco
| Current legislation | Official Journal number |
|---|---|
| Euro-Mediterranean Agreement establishing an Association between the EU and Morocco (Decision 2000/204/EC, ECSC) | L70/2000 |
| Agreement in the form of an exchange of letters concerning amendments to annexes 2, 3,4 and 6 of the Agreement | L70/2000 |
| Agreement on reciprocal liberalization measures for agricultural products (Council Decision 2003/914/EC) | L345/2003 |
| Decision 2/2005 of EU Morocco Association Council amending rules of origin to provide for Pan-Euro- Med cumulation | L336/2005 |
6.17 Maghreb countries: Tunisia
| Current legislation | Official Journal number |
|---|---|
| Euro-Mediterranean Agreement establishing an Association between the EU and Tunisia (Decision 98/238/EC, ECSC) | L97/1998 |
| Agreement in the form of an exchange of letters concerning amendments to the Agricultural Protocols (Decision 2000/822/EC) | L336/2000 |
| Decision 1/2006 of EU Tunisia Association Council amending rules of origin to provide for Pan-Euro- Med Cumulation | L260/2006 |
6.18 Mashraq countries: Egypt
| Current legislation | Official Journal number |
|---|---|
| Euro-Mediterranean Agreement establishing an Association between the EU and Egypt (Decision 2004/635/EC) | L304/2004 |
| Decision 1/2006 of EU-Egypt Association Council amending rules of origin to provide for Pan-Euro Med Cumulation | L73/2006 |
6.19 Mashraq countries: Jordan
| Current legislation | Official Journal number |
|---|---|
| Euro-Mediterranean Agreement establishing an Association between the EU and Jordan (Decision 2002/357/EC, ECSC) | L129/2002 |
| Decision 1/2006 of the EU-Jordan Association Council amending rules of origin to provide for Pan-Euro- Med Cumulation | L209/2006 |
6.20 Mashraq countries: Lebanon
| Current legislation | Official Journal number |
|---|---|
| Euro-Mediterranean Agreement establishing an Association between the EU and Lebanon (Decision 2006/356/EC) | L143/2006 |
6.21 Mashraq countries: Syria
| Current legislation | Official Journal number |
|---|---|
| Regulation 2216/78 | L269/1978 |
| Regulation 3576/92 | L364/1992 |
6.22 Mexico
| Current legislation | Official Journal number |
|---|---|
| Decision 2/2000 of the EC-Mexico Joint Council on the Interim Agreement on trade and trade related matters between the EU and the Mexican States (Decision 2000/414/EC) | L157/2000 L245/2000 |
| Regulation 1362/2000 implementing for the Community the tariff provisions of Decision 2/2000 | L157/2000 |
| Decision 2/2002 of the EU-Mexico Joint Council on the accelerated elimination of Customs Duty for certain products (Decision 2002/369/EC) | L133/2002 |
| Decision 3/2002 of the EU-Mexico Joint Council on the tariff treatment of certain products (Decision 2002/370/EC) | L133/2002 |
| Decision 5/2002 of the EU-Mexico Joint Council and Decision 1/2002 of the EU-Mexico Joint Committee amending the rules of origin in Decision 2/2000 | L44/2003 |
6.23 Moldova
| Current legislation | Official Journal number |
|---|---|
| Council Regulation (EC) No 55/2008 | L20/2008 |
| Regulation 2454/93 as amended by Regulation 1602/00 | L188/2000 |
| Regulation 881/03 | L134/2003 |
6.24 Norway
| Current legislation | Official Journal number |
|---|---|
| Agreement between the EU and Kingdom of Norway | L171/1973 |
| Agreement on the arrangements for certain processed agricultural products | L341/2002 |
| Council Decision of 16 June 2003 on additional trade in agricultural Products (Decision 2003/465/EC) | L156/2003 |
| Decision 1/2005 of EU-Norway Joint Committee – Revised protocol 3 on rules of origin providing for Pan-Euro-Med Cumulation | L117/2006 |
6.25 Overseas countries and territories (OCT)
| Current legislation | Official Journal number |
|---|---|
| Council decision on the association of the overseas countries and territories with the EU (Decision 2001/822/EC) | L314/2001 L324/2001 |
6.26 Papua New Guinea
| Current legislation | Official Journal number |
|---|---|
| Interim Agreement between the EU and the Pacific States (Decision 2009/729/EC) | L272 /2009 |
6.27 Serbia Kosovo
| Current legislation | Official Journal number |
|---|---|
| Regulation 2007/00 as amended by | L240/2000 |
| Regulation 2563/00 | L295/2000 |
| Regulation 607/03 | L86/2003 |
| Regulation 374/05 | L59/2005 |
| Regulation 1946/05 | L312/2005 |
| Regulation 530/07 | L125/2007 |
| Regulation 2454/93 as amended by | L253/1993 |
| Regulation 1602/00 | L188/2000 |
| Regulation 444/02 | L68/2002 |
| Regulation 881/03 | L134/2003 |
| Interim Agreement between the EU and the Republic of Serbia (2010/36/EC) | L028/2010 |
6.28 South Africa
| Current legislation | Official Journal number |
|---|---|
| Agreement on Trade, Development and Co-operation between the EC and the Republic of South Africa (Decision 99/753/EC) | L311/1999 |
6.29 South Korea
| Current legislation | Official Journal number |
|---|---|
| Free Trade Agreement between the EU and its member states and the Republic of Korea | L127/2011 |
6.30 Switzerland
| Current legislation | Official Journal number |
|---|---|
| Agreement between the EU and Switzerland | L300/1972 |
| Agreement between the EU and Switzerland on trade in Agriculture products | L114/2002 |
| Decision 3/2005 of EC-Switzerland Joint Committee—Revised Protocol 3 on rules of origin providing for Pan-Euro-Med Cumulation | L45/2006 |
6.31 Turkey
| Current legislation | Official Journal number |
|---|---|
| Ankara Agreement of September 1963 establishing an association between 1963 establishing an Association between the EEC and Turkey | L217/1964 |
| Decision 1/95 of EU-Turkey Association Council on implementing the final stage of the Customs Union (Decision 96/142/EC) | L35/1996 |
| Agreement between the European Coal and Steel Community and Turkey on trade in ECSC products | L227/1996 |
| Decision 1/98 on the trade for agricultural products (Decision 98/223/EC) | L86/1998 |
| Decision 2/99 of Joint Committee established under the Agreement between the ECSC and Turkey amending the rules of origin for ECSC products (561/1999/ECSC) | L212/1999 |
| Decision 1/2006 EC-Turkey Customs Co-operation Committee laying down detailed rules for the application of Decision 1/95 | L265/2006 |
6.32 West Bank and Gaza Strip
| Current legislation | Official Journal number |
|---|---|
| Euro-Mediterranean Interim Association Agreement on Trade and Co-operation between the EC and the PLO for the benefit of the Palestinian Authority of West Bank and Gaza Strip (Decision 97/430/EC) | L187/1997 |