Council Regulation (EC) No 732/2008 of 22 July 2008 applying a scheme of generalised tariff preferences for the period from 1 January 2009 to 31 December 2011 and amending Regulations (EC) No 552/97, (EC) No 1933/2006 and Commission Regulations (EC) No 1100/2006 and (EC) No 964/2007
Modified by
Commission Regulation (EU) No 1236/2009of 10 December 2009amending Annex I to Council Regulation (EC) No 732/2008 applying a scheme of generalised tariff preferences for the period from 1 January 2009 to 31 December 2011, 32009R1236, December 17, 2009
Regulation (EU) No 512/2011 of the European Parliament and of the Councilof 11 May 2011amending Council Regulation (EC) No 732/2008 applying a scheme of generalised tariff preferences for the period from 1 January 2009 to 31 December 2011, 32011R0512, May 31, 2011
Regulation (EU) No 978/2012 of the European Parliament and of the Councilof 25 October 2012applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008, 32012R0978, October 31, 2012
Commission Implementing Regulation (EU) No 496/2013of 29 May 2013amending Annex I to Council Regulation (EC) No 732/2008 applying a scheme of generalised tariff preferences, 32013R0496, May 30, 2013
Council Regulation (EC) No 732/2008of 22 July 2008applying a scheme of generalised tariff preferences from 1 January 2009 and amending Regulations (EC) No 552/97, (EC) No 1933/2006 and Commission Regulations (EC) No 1100/2006 and (EC) No 964/2007THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof,Having regard to the proposal from the Commission,Having regard to the opinion of the European ParliamentOpinion delivered on 5 June 2008 following non-compulsory consultation (not yet published in the Official Journal).,Whereas:(1)Since 1971, the Community has granted trade preferences to developing countries, in the framework of its scheme of generalised tariff preferences.(2)The Community’s common commercial policy is to be consistent with and to consolidate the objectives of development policy, in particular the eradication of poverty and the promotion of sustainable development and good governance in the developing countries. It is to comply with WTO requirements, and in particular with the GATT "enabling clause" of 1979 according to which WTO Members may accord differential and more favourable treatment to developing countries.(3)The Communication of 7 July 2004 from the Commission to the Council, the European Parliament and the European Economic and Social Committee, entitled "Developing countries, international trade and sustainable development: the function of the Community"s generalised system of preferences (GSP) for the 10-year period from 2006 to 2015’, sets out the guidelines for the application of the scheme of generalised tariff preferences for the period 2006 to 2015.(4)Council Regulation (EC) No 980/2005Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (OJ L 169, 30.6.2005, p. 1). Regulation as last amended by Regulation (EC) No 55/2008 (OJ L 20, 24.1.2008, p. 1). applies the scheme of generalised tariff preferences until 31 December 2008. Thereafter, the scheme should continue to apply until 31 December 2011, in accordance with the guidelines.(5)The scheme of generalised tariff preferences (hereinafter referred to as the scheme) should consist of a general arrangement, granted to all beneficiary countries and territories, and two special arrangements taking account of the various development needs of countries in similar economic situations.(6)The general arrangement should be granted to all those beneficiary countries which are not classified by the World Bank as high-income countries and which are not sufficiently diversified in their exports.(7)The special incentive arrangement for sustainable development and good governance is based on the integral concept of sustainable development, as recognised by international conventions and instruments such as the 1986 UN Declaration on the Right to Development, the 1992 Rio Declaration on Environment and Development, the 1998 ILO Declaration on Fundamental Principles and Rights at Work, the 2000 UN Millennium Declaration, and the 2002 Johannesburg Declaration on Sustainable Development.(8)Consequently, additional tariff preferences should be granted to those developing countries which, due to a lack of diversification and insufficient integration into the international trading system, are vulnerable while assuming the special burdens and responsibilities resulting from the ratification and effective implementation of core international conventions on human and labour rights, environmental protection and good governance.(9)These preferences should be designed to promote further economic growth and, thereby, to respond positively to the need for sustainable development. Under this arrangement, the ad valorem tariffs should therefore be suspended for the beneficiary countries concerned, as well as the specific duties, unless combined with an ad valorem duty.(10)Developing countries which fulfil the criteria for being eligible for the special incentive arrangement for sustainable development and good governance should be able to benefit from the additional tariff preferences if, upon their application, the Commission confirms their qualification by 15 December 2008. The countries which already benefit from the special arrangement for sustainable development and good governance should renew their applications.(11)The Commission should monitor the effective implementation of the international conventions in accordance with their respective mechanisms and should assess the relationship between the additional tariff preferences and the promotion of sustainable development.(12)The special arrangement for the least-developed countries should continue to grant duty-free access to the Community market for products originating in the least-developed countries, as recognised and classified by the UN. For a country no longer classified by the UN as a least-developed country, a transitional period should be established, to alleviate any adverse effects caused by removal of the tariff preferences granted under this arrangement.(13)To ensure coherence with the market access provisions for sugar in the Economic Partnership Agreements, the duty free access for sugar should apply from 1 October 2009 and the tariff quota for products under subheading 17011110 as opened under the special arrangement for the least developed countries should be extended until 30 September 2009 with a pro rata increase in its volume. In addition, for the period between 1 October 2009 and 30 September 2012 the importer of products under heading 1701 should undertake to purchase such products at a price not lower than a minimum price.(14)For the general arrangement, there should be continued differentiation of the preferences between "non-sensitive" products and "sensitive" products, to take account of the situation of the sectors manufacturing the same products in the Community.(15)Tariff duties on non-sensitive products should continue to be suspended, while duties on sensitive products should enjoy a tariff reduction, in order to ensure a satisfactory utilisation rate while at the same time taking account of the situation of the corresponding Community industries.(16)Such a tariff reduction should be sufficiently attractive, in order to motivate traders to make use of the opportunities offered by the scheme. Therefore, as far as the ad valorem duties are concerned, the general reduction should be by a flat rate of 3,5 percentage points from the ‘most favoured nation’ duty-rate, while such duties for textiles and textile goods should be reduced by 20 %. Specific duties should be reduced by 30 %. Where a minimum duty is specified, that minimum duty should not apply.(17)Where the preferential duty-rates, calculated in accordance with Regulation (EC) No 980/2005, provide for a higher tariff reduction, such rates should continue to apply.(18)Duties should be suspended totally, where the preferential treatment for an individual import declaration results in an ad valorem duty of 1 % or less or in a specific duty of EUR 2 or less, since the cost of collecting such duties might be higher than the revenue gained.(19)For the sake of coherence in the Community’s commercial policy, a beneficiary country should not benefit from both the scheme and a preferential trade agreement, if that agreement covers all the preferences provided for by the present scheme to that country.(20)Graduation should be based on criteria related to sections of the Common Customs Tariff. The graduation of a section for a beneficiary country should be applied when the section meets the criteria for graduation during three consecutive years, in order to increase predictability and fairness of graduation by eliminating the effect of large and exceptional variations in the import statistics.(21)The rules of origin concerning the definition of the concept of originating products, the procedures and the methods of administrative cooperation related thereto, laid down in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs CodeOJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 214/2007 (OJ L 62, 1.3.2007, p. 6)., should apply to the tariff preferences provided for by this Regulation, in order to ensure that the benefit of this scheme goes only to those beneficiary countries which the scheme is intended to benefit.(22)The reasons for temporary withdrawal should include serious and systematic violations of the principles laid down in certain international conventions concerning core human rights and labour rights or related to the environment or good governance, so as to promote the objectives of those conventions and to ensure that no beneficiary country receives unfair advantage through continuous violation of those conventions.(23)Due to the political situation in Myanmar and in Belarus, the temporary withdrawal of all tariff preferences in respect of imports of products originating in Myanmar or Belarus should be maintained.(24)Where necessary, references in other Community legislation should be updated to refer to this Regulation. Council Regulations (EC) No 552/97 of 24 March 1997 temporarily withdrawing access to generalised tariff preferences from the Union of MyanmarOJ L 85, 27.3.1997, p. 8., No 1933/2006 of 21 December 2006 temporarily withdrawing access to the generalised tariff preferences from the Republic of BelarusOJ L 405, 30.12.2006, p. 35. and Commission Regulations (EC) No 1100/2006 of 17 July 2006 laying down, for the marketing years 2006/2007, 2007/08 and 2008/2009, detailed rules for the opening and administration of tariff quotas for raw cane-sugar for refining, originating in least developed countries, as well as detailed rules applying to the importation of products under tariff heading 1701 originating in least developed countriesOJ L 196, 18.7.2006, p. 3. and (EC) No 964/2007 of 14 August 2007 laying down detailed rules for the opening and administration of the tariff quotas for rice originating in the least developed countries for the marketing years 2007/2008 and 2008/2009OJ L 213, 15.8.2007, p. 26. should therefore be amended accordingly.(25)The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the CommissionOJ L 184, 17.7.1999, p. 23. Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).,HAS ADOPTED THIS REGULATION: