CIP (14) 86 Tariff Preference GSP Changes for 2015 and 2016

Customs Information Paper (14) 86
Tariff Preference- GSP Changes for 2015 and 2016.
Who should read:
All involved with importing goods under the EU’s
Generalised Scheme of Preference (GSP)
What is it about:
Revisions to GSP that come into force on 1 January
2015 and 1 January 2016.
Immediately.
Further notice.
When effective:
Extant until/ Expires
1. Introduction.
Legislation detailing revisions to the European Union’s Generalised Scheme
of Preferences (GSP) was published on 31 October 2012 in Regulation (EU)
No 978/2012 (Official Journal L303/2013)These changes were explained
further in Customs Information paper (13) 76.
Under the new GSP scheme the status of countries will be revised
continuously. When a country no longer fulfils the criteria to be a beneficiary, it
will be removed from the beneficiary list following a transition period of at least
one year.
A country classified by the World Bank as high or upper middle income for
three consecutive years will not benefit from GSP. The same will apply to any
country benefitting from a preferential market access arrangement with the
same or better tariff preferences than GSP.
The list of beneficiary countries will be reviewed annually to reflect changes in
relation to this criteria.
2. Changes with effect from 1 January 2015 (Countries removed from
GSP).
Commission delegated Regulation (EU) No 1421/2013 (Official Journal L355
31 December 2013) and entered into force on 1 January 2014. This included
changes to be applied from 1 January 2015.
As China, Ecuador, the Maldives and Thailand have been classified by the
World Bank as upper-middle income countries in 2011, 2012 and 2013 they
will be removed from Annex II of GSP with effect from 1st January 2015.
Ecuador will also cease to benefit from GSP+ from 1 January 2015.
3. Changes with effect from 1 January 2016 (Countries removed from
GSP)
Commission delegated Regulation (EU) 1015/2014 (Official Journal L283 27
September 2014) of 22 July 2014 sets out amendments to GSP Beneficiary
Countries in Annexes II (General Arrangement) and Annex III (GSP+) with
effect from 1 January 2016.
Turkmenistan has been classified as an upper-middle income country in 2012,
2013 and 2014 and will therefore lose access to GSP with effect from
1 January 2016.
The following countries have had preferential trade agreements in place from
various dates in 2013 (see brackets) and so will cease to benefit from GSP
with effect from 1 January 2016:
Peru (1 March 2013)
Columbia (1 August 2013)
Honduras (1 August 2013)
Nicaragua (1 August 2013)
Panama (1 August 2013)
Costa Rica (1 October 2013)
El Salvador (1 October 2013)
Peru, Costa Rica, El Salvador and Panama will also cease to benefit from
GSP+ from this date.
5. Further Information
Further information about the GSP changes can be found on the European
Commission website: Generalised Scheme of Preferences (GSP)
6. Contacts
HM Revenue and Customs
Customs Directorate
Customs Duty Liability
10 Floor SW
Alexander House
21 Victoria Avenue
Southend on Sea
Essex
SS99 1AA
Email: [email protected]
Issued on the 9 December 2014 by Customs Directorate, HMRC.
For general HMRC queries speak to the VAT, Excise & Customs Helpline on telephone: 0300
200 3700.
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