A Guide for users on GSP rules of origin

The Commission has prepared a guide on how to interpret and implement the rules of origin that determine whether or not goods produced in the beneficiary countries are eligible for preferential tariff treatment under the EU’s Scheme of General System of Preferences (GSP) for developing countries.

• Contents, text of the brochure, with Appendix I(256 kB) – List of beneficiary countries
• Appendix II(118 kB) – The legal texts
• Appendix III
  • The list of qualifying operations and the introductory notes (Annex 13a) (200 kB)
  • The list of materials excluded from regional cumulation (Annex 13b) (42 kB)
  • The list of workings excluded from GSP regional cumulation (Annex 16) (8 kB)
• Appendix IV – Documents related to proof of origin:
  • Application to become a registered exporter (Annex 13c)(82 kB)
  • Statement of origin (Annex 13d)(31 kB)
  • Certificate of origin Form A (Annex 17) (254 kB)
  • Invoice declaration (Annex 18) (30 kB)
  • Movement certificate EUR 1 (Annex 21)(1.89 Mb)

Taxation and Customs union