Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008
Modified by
  • Commission Delegated Regulation (EU) No 154/2013of 18 December 2012amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32013R0154, February 21, 2013
  • Commission Delegated Regulation (EU) No 1421/2013of 30 October 2013amending Annexes I, II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32013R1421, December 31, 2013
  • Commission Delegated Regulation (EU) No 1/2014of 28 August 2013establishing Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32014R0001, January 4, 2014
  • Commission Delegated Regulation (EU) No 182/2014of 17 December 2013amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32014R0182, February 27, 2014
  • Commission Delegated Regulation (EU) No 1015/2014of 22 July 2014amending Annexes II and III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, and repealing Commission Delegated Regulation (EU) No 154/2013, 32014R1015, September 27, 2014
  • Commission Delegated Regulation (EU) No 1016/2014of 22 July 2014amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32014R1016, September 27, 2014
  • Commission Delegated Regulation (EU) No 1386/2014of 19 August 2014amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32014R1386, December 24, 2014
  • Commission Delegated Regulation (EU) 2015/602of 9 February 2015amending Regulation (EU) No 978/2012 of the European Parliament and the Council as regards the vulnerability threshold defined in point 1(b) of Annex VII to that Regulation, 32015R0602, April 17, 2015
  • Commission Delegated Regulation (EU) 2015/1978of 28 August 2015amending Regulation (EU) No 978/2012 of the European Parliament and the Council as regards the modalities for the application of Article 8 listed in Annex VI to that Regulation, 32015R1978, November 5, 2015
  • Commission Delegated Regulation (EU) 2015/1979of 28 August 2015amending Annexes II, III and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32015R1979, November 5, 2015
  • Commission Delegated Regulation (EU) 2016/79of 25 November 2015amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32016R0079, January 26, 2016
  • Commission Delegated Regulation (EU) 2017/217of 5 December 2016amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32017R0217, February 9, 2017
  • Commission Delegated Regulation (EU) 2017/836of 11 January 2017amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32017R0836, May 18, 2017
  • Commission Delegated Regulation (EU) 2018/148of 27 September 2017amending Annexes II, III and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32018R0148, January 31, 2018
  • Commission Delegated Regulation (EU) 2018/216of 14 December 2017amending Annexes V and IX to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32018R0216, February 15, 2018
  • Commission Delegated Regulation (EU) 2020/128of 25 November 2019amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, 32020R0128, January 31, 2020
  • Commission Delegated Regulation (EU) 2020/129of 26 November 2019amending the vulnerability threshold set out in point 1(b) of Annex VII to Regulation (EU) No 978/2012 of the European Parliament and the Council applying a scheme of generalised tariff preferences, 32020R0129, January 31, 2020
  • Commission Delegated Regulation (EU) 2020/550of 12 February 2020amending Annexes II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council as regards the temporary withdrawal of the arrangements referred to in Article 1(2) of Regulation (EU) No 978/2012 in respect of certain products originating in the Kingdom of Cambodia, 32020R0550, April 22, 2020
  • Commission Delegated Regulation (EU) 2021/114of 25 September 2020amending Annexes II and III to Regulation (EU) No 978/2012 of the European Parliament and of the Council as regards Armenia and Vietnam, 32021R0114, February 2, 2021
  • Commission Delegated Regulation (EU) 2021/576of 30 November 2020amending Annex III to Regulation (EU) No 978/2012 to include the Republic of Uzbekistan among the countries benefiting from tariff preferences under the GSP+, 32021R0576, April 9, 2021
  • Regulation (EU) 2023/2663 of the European Parliament and of the Councilof 22 November 2023amending Regulation (EU) No 978/2012 applying a scheme of generalised tariff preferences, 32023R2663, November 27, 2023
Corrected by
  • Corrigendum to Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008, 32012R0978R(02), October 16, 2015
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 CHAPTER IGENERAL PROVISIONS
Article 11.The scheme of generalised tariff preferences (the "scheme") shall apply in accordance with this Regulation.2.This Regulation provides for the following tariff preferences under the scheme:(a)a general arrangement;(b)a special incentive arrangement for sustainable development and good governance (GSP+); and(c)a special arrangement for the least-developed countries (Everything But Arms (EBA)).
Article 2For the purposes of this Regulation:(a)"GSP" means the Generalised Scheme of Preferences by which the Union provides preferential access to its market through any of the preferential arrangements referred to in Article 1(2);(b)"countries" means countries and territories possessing a customs administration;(c)"eligible countries" means all developing countries as listed in Annex I;(d)"GSP beneficiary countries" means beneficiary countries of the general arrangement as listed in Annex II;(e)"GSP+ beneficiary countries" means beneficiary countries of the special incentive arrangement for sustainable development and good governance as listed in Annex III;(f)"EBA beneficiary countries" means beneficiary countries of the special arrangement for least developed countries as listed in Annex IV;(g)"Common Customs Tariff duties" means the duties specified in Part Two of Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs TariffOJ L 256, 7.9.1987, p. 1., except those duties established as part of tariff quotas;(h)"section" means any of the sections of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;(i)"chapter" means any of the chapters of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;(j)"GSP section" means a section listed in Annex V and established on the basis of sections and chapters of the Common Customs Tariff;(k)"preferential market access arrangement" means preferential access to the Union market through a trade agreement, either provisionally applied or in force, or through autonomous preferences granted by the Union;(l)"effective implementation" means the integral implementation of all undertakings and obligations undertaken under the international conventions listed in Annex VIII, thus ensuring fulfilment of all the principles, objectives and rights guaranteed therein.
Article 31.A list of eligible countries is established in Annex I.2.The Commission shall be empowered to adopt delegated acts in accordance with Article 36 to amend Annex I to take account of changes in the international status or classification of countries.3.The Commission shall notify an eligible country concerned of any relevant changes in its status under the scheme.
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