EU GSP rules of origin

The EU Generalised Scheme of Preferences, with GSP+ and Everything but Arms (EU GSP) is a one-way preference scheme. The European Union gives lower duty to goods from its beneficiary countries that meet the scheme's rules of origin.

Inferred runs your bill of materials through these rules, input by input, and checks your suppliers' declarations against them. You approve every result.

The rules, one by one. Each with the article it comes from.

How a product originates

The ways it can qualify, and how value is measured.

  • Wholly obtained goods

    Things grown, mined or caught in the area qualify with no further test.

    Article 44

  • Product-specific rules

    The rule your product has to meet, looked up by its tariff code.

    Article 45

  • Valuation

    How value is measured for the agreement's value tests.

    Article 37

Allowances and limits

What helps a product qualify, and what doesn't count.

  • De minimis

    A small share of materials can miss the rule and the product still qualifies.

    Article 48 · called tolerance in the agreement

  • Cumulation

    Materials from partner countries count as if they were your own.

    Article 53

  • Insufficient processing

    Simple work like repacking or labelling doesn't count, even if the code changes.

    Article 47 · called insufficient operations in the agreement

  • Accessories, spare parts and tools

    Spare parts and tools shipped with the product are treated as part of it.

    Article 50

  • Retail packaging

    The packaging it's sold in goes with the product.

    Article 49

  • Sets

    How products sold together as a set qualify.

    Article 51

  • Indirect materials

    Fuel, tools and other things used up in production are ignored.

    Article 52 · called neutral elements in the agreement

  • Fungible materials

    Identical materials from different sources can be tracked by inventory method.

    Article 58

  • Intermediate materials

    Parts you make yourself, and that qualify, count as originating.

    Article 45

  • Cumulation with Norway, Switzerland and Türkiye

    Materials from partner countries count as if they were your own.

    Article 54

  • Regional cumulation

    Materials from other countries in the same regional group count as your own.

    Article 55

  • Cumulation between Groups I and III

    Materials from partner countries count as if they were your own.

    Article 55

  • Extended cumulation

    Materials from countries outside the agreement can count, where it allows.

    Article 56

  • Shipping packing

    Boxes and containers used only for shipping are ignored.

    Article 49

  • Textile tolerance

    For textiles the allowance is worked out by weight.

    Annex 22-03

Shipping and claiming

Where the work happens, how the goods travel and how you claim.

  • Territoriality

    Where the work has to happen, and how much can happen elsewhere.

    Article 42

  • Proof of origin

    The document you need to claim the lower rate.

    UCC Implementing Act, Article 92

Beneficiary countries.

  • Afghanistan
  • Angola
  • Bangladesh
  • Benin
  • Bhutan
  • Bolivia
  • Burkina Faso
  • Burundi
  • Cabo Verde
  • Cambodia
  • Central African Republic
  • Chad
  • Comoros
  • Congo
  • Cook Islands
  • Democratic Republic of the Congo
  • Djibouti
  • Eritrea
  • Ethiopia
  • Gambia
  • Guinea
  • Guinea-Bissau
  • Haiti
  • India
  • Indonesia
  • Kenya
  • Kiribati
  • Kyrgyzstan
  • Laos
  • Lesotho
  • Liberia
  • Madagascar
  • Malawi
  • Mali
  • Mauritania
  • Micronesia
  • Mongolia
  • Mozambique
  • Myanmar
  • Nepal
  • Niger
  • Nigeria
  • Niue
  • Pakistan
  • Philippines
  • Rwanda
  • São Tomé and Príncipe
  • Senegal
  • Sierra Leone
  • Solomon Islands
  • Somalia
  • South Sudan
  • Sri Lanka
  • Sudan
  • Syria
  • Tajikistan
  • Tanzania
  • Timor-Leste
  • Togo
  • Tuvalu
  • Uganda
  • Uzbekistan
  • Vanuatu
  • Yemen
  • Zambia