1. Background

1.1 (a) General

The EU has a number of preferential trade arrangements with certain individual countries or groups of countries.

Autonomous agreements such as the Generalised Scheme of Preference (GSP) enable goods, manufactured in certain countries in accordance with specified rules, to be imported to the EU at a preferential rate of Import Duty, this can be a reduced rate or nil.

To claim preference a proof of origin is required, this is either an authorised original GSPform A or invoice declaration, although these are being phased out due to the implementation of the Registered Exporter system (REX).

There are also reciprocal Free Trade Agreements (FTAs) that enable preference to be claimed for qualifying goods exported from the EU to those countries with which it has signed FTAs and vice versa.

Proof of origin for these goods is either an authorised movement certificate, for example EUR1 or a self-certified origin declaration made by the exporter declaring the goods meet the conditions required to claim preference.

Details of preferential rates are shown in column 6 of the Schedule in Volume 2.

More information is available about:

• Imports in Notice 826: tariff preferences – imports
• GSP in Notice 830: General System of Preference rules of origin
• Exports in Notice 827: European Union preferences – export procedures and Notice 828: tariff preferences – rules of origin for various countries

1.2 (b) Implementation of the Registered Exporter system

From 1 January 2017 the EU is implementing the REX.

REX is an EU sponsored registration system initially set up to authorise exporters in GSP beneficiary countries to issue a self-certificate (known as a statement on origin) for eligible goods to be imported under preference to the EU.

The statement on origin replaces the GSP form A and invoice declaration.

Importers should always be able to get the required statement and have it available for presentation if necessary, at the time of release of the goods to free circulation and should no longer have to provide security for the full rate of duty payable because the required proof of origin is not available at the time preference is claimed.

Proofs of origin must still be kept for 3 years from when the goods were released to free circulation.

UK traders involved in trade with GSP beneficiary countries will be able to apply for REXregistration from 1 January 2017 if they’re a:

• UK trader who exports materials to GSP beneficiary countries that are used to manufacture products to be imported to the EU (known as bi-lateral cumulation) – as of 1 January 2018 form EUR1 will no longer be issued for bi-lateral cumulation with GSP beneficiary countries
• UK established re-consignor of GSP goods to other member states, for the purpose of issuing replacement statements on origin

From 21 September 2017 REX has also been extended for use by EU exporters to Canada under the Comprehensive and Economic Trade Agreement (CETA). This means that preferential exports from the EU under this agreement cannot be effected with an EUR1 certificate. Canadian exporters to the EU will not use REX.

UK REX traders will be issued with a number by HMRC, which they’ll include on their statements on origin made on their commercial documents such as a delivery note or packing list. These documents may be transmitted and stored electronically.

Customs representatives are not eligible for REX registration.

From 1 October 2017 the European Commission will make available on the internet a central database of exporters registered to export under the GSP. UK companies importing under the GSP will be able to consult it prior to importation, to confirm the registration number of their supplier.

REX will be phased in for all GSP beneficiary countries from 1 January 2017 to 31 July 2020. The Commission will publish details of those countries implementing REX on their website.

You can read more information in Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015.

You can also read more on the European Commission Registered Exporter website.

1.3 Countries entitled to preference

The different countries and groups of countries are referred to at the head of column 6 or in footnotes to the Trade Tariff.

Find an alphabetical list of countries with specific information concerning country codes and preference types.

Find the countries eligible under the Generalised System of Preferences (GSP).

Find countries within the African, Caribbean and Pacific States (ACP), Overseas Countries and Territories (OCT) and countries for which special arrangements exist for sugar.

1.4 Preferential trade arrangements

To be admissible to a preference, imported goods must:

• be of a description shown in the Trade Tariff as eligible for the preference
• qualify as originating in the preference country in accordance with the origin rules for that preference
• be proven to be those goods exported from the declared origin and, in some instances, been transported direct from the preference country to the EU
• be covered by a valid proof of origin (preference certificate, or where available a declaration on an invoice or other commercial document)

1.5 Restrictions on preference

For some goods the availability of preferential rates is restricted under tariff quota or ceiling or limited to a certain period of the year. Further details are in tariff quotas and ceilings.

1.6 Alternative reliefs

Some countries may be eligible for preferential treatment under 2 separate arrangements. Other non-preferential duty reliefs may also be available such as Customs Duty suspensions. In a few cases it may appear that the preferential rate of duty (in column 6) of the Trade Tariff is shown as equal to or greater than the full rate of duty (in column 5).

Importers should satisfy themselves that their goods are entered at the most advantageous rate for which they’re eligible and for which appropriate valid documents are held.

1.7 Preference law

Preference law for all goods is contained in EU legislation published in the Official Journals (OJs) of the EU. The legislation for each preference country or group of countries is listed in the preference law section.

1.8 Anti-dumping duties

Preferential arrangements do not affect liability to anti-dumping duties and provisional charges to Anti-Dumping Duty.

1.9 Turkey

Details of the conditions to be satisfied and the procedures to be used to obtain EU-Turkey preference rates of duty are explained in Notice 812. The rates of duty are set out in column 6 of the Trade Tariff.

1.10 Preferences from other countries

A full explanation of the conditions to be met before goods are eligible for preferential treatment and of the documents required to establish entitlement is in Notice 826: tariff preferences – imports.

In certain circumstances, with relief from your liability to pay Customs Duty on products which were not entitled to the preferential rate of duty claimed at the time of importation may be applied in cases where:

• a duty liability arises for products which are covered by an authentic preference certificate (GSP form A or EUR1 Movement Certificate) which has been issued by the proper authority in the exporting country (it does not apply to products which are covered by origin declarations on invoices or other commercial documents)
• it can be demonstrated to HMRC that the claims to preference were made in good faith

You can help yourself to avoid a liability to duty by obtaining documentary evidence which clearly shows that either before or during the period in which the goods were imported you:

• obtain a copy of the appropriate Notice 826: tariff preferences – imports
• find out the origin rule for the product concerned
• remind your overseas supplier of the rule and ask for written confirmation that it has been met

You may wish to ask your supplier to provide some relevant details that demonstrate compliance with the rule. For example, if you’re importing garments ask about the origin of the fabric used.

There are a number of other things you can do to check that your goods have met the rules. For example:

• if you purchase your goods through selling agents in the overseas country, you can ask them to provide you with written confirmation that the rules have been met
• if visiting an overseas factory, you can obtain confirmation at first hand that the rules had been met
• you can obtain Binding Origin Information (BOI) for your products – find out more about the Binding Origin System in Notice 831: Binding Origin Information (BOI)

If you think some of the information you’ve received is not accurate you can ask for further written clarification from your supplier.

You should contact the HMRC excise enquiries helpline if, when you’ve received a response from your supplier, you’re still unsure that your goods are entitled to a preferential rate of duty. Allow yourself plenty of time, as it will not always be possible to for HMRC to give you an immediate answer.

Do not claim preference until you’ve completed these checks. If HMRC confirms any goods which you’ve imported in the meantime are entitled to a preferential rate of duty, you may be able to make a belated claim any time up to 3 years from the date on which the goods were originally entered.

If you’re already claiming a preferential rate of duty on goods which have not been subjected to the above checks, you should consider whether it would be worthwhile making appropriate enquiries of your supplier. You must stop making claims to preference immediately if the enquiries show that your goods are not meeting the origin rules.

If you’re going to import the same goods over a long period of time, you should consider whether there would be any benefit in making regular checks with your supplier to ensure there’s not been a change in the manufacturing process, or the origin of the materials and components used, which could affect entitlement to preference. You must immediately stop making claims to preference if these checks show that your goods are no longer meeting the origin rules.

You can find out more about the ‘good faith’ arrangements and the circumstances in which relief may be granted by reading Notice 826: tariff preferences – imports.

Details of the origin rules can be found in customs notices:

• Notice 828 rules of origin for Algeria, Ceuta, Chile, Lebanon, Egypt, South Africa, Melilla, Morocco, Croatia, Bosnia- Herzegovina, Serbia and Montenegro – Kosovo, Albania, ACP, OCT, EEA/EFTA, North Macedonia, Faroe Islands, Israel, Tunisia, Jordan Territories of the West Bank and Gaza Strip, the beneficiary countries of the GSP and Turkey
• Notice 832 rules of origin for Mexico

For information about the availability of preferential rates of duty for particular products and for general information about the EU’s preferential trade arrangements you can:

• check the TARIC website
• read the Trade Tariff
• contact the HMRC excise enquiries helpline

For further information on the scope and coverage of preferential arrangements contact:

Email: dutyliability.policy@hmrc.gsi.gov.uk

For administration of all tariff quotas:

Email: tariff.management@hmrc.gsi.gov.uk

2. Alphabetical list of countries eligible for preference

2.1 General

The alphabetical list shows the countries whose goods may be allowed preferential rates of Customs Duty on entry to free circulation in the EU. The rates of duty applicable to goods from each eligible country can be found in the Trade Tariff.

2.2 Schedule in UK Trade Tariff

Codes in column 6 (or in a footnote) of the Trade Tariff are shown only if a preferential rate exists for individual countries or groups of countries. Where a country code or country group code does not appear on a tariff line (or in a footnote) there is not a preferential rate for that country or group of countries.

The rate of Customs Duty in column 5 applies (unless a suspension rate or other duty relief is shown in column 3).

If ‘Misc. P’ is shown in column 6 all of the following countries/territories/groups of countries are eligible for the preferential rate shown:

Faroe Islands (FO)
Israel (IL)
Occupied Palestinian Territory (West Bank (including East Jerusalem) and Gaza Strip) (PS)
African, Caribbean and Pacific (ACP) States
Overseas Countries and Territories (OCT)
Mashraq (MCH) countries
Maghreb (MGB) countries

2.3 How to use the list of countries benefitting from preferential trade arrangements

Column 1 indicates the country.

Column 2 identifies the code for each country which is shown against the commodity code in column 6 of the Trade Tariff if there’s a preferential rate for that country for that commodity.

Column 3 indicates the preferential arrangement(s) a particular country is entitled to and the appropriate code, which appears in column 6 (where ‘Misc.P’ appears in column 6, the paragraph ‘Schedule in Volume 2’ above refers).

The list also shows the codes denoting membership of country groups which may benefit from preferential rates of Customs Duty within tariff quota and ceiling restrictions or for other quota reliefs outside of preferential arrangements. No entitlement is shown in this column for any country which appears in section 4D.

There are explanatory notes on the codes used and other information immediately following the list below.

3. List of countries benefitting from preferential trade arrangements

Country	Country code	Preferential and other arrangements
Afghanistan	AF	EBA
Albania	AL	AL/RY
Algeria	DZ	MGB
Andorra	AD	AD
Angola (inc Cabinda)	AO	EBA
Anguilla	AI	OCT
Antigua and Barbuda	AG	ACP
Argentina	AR
Armenia	AM	GSP+
Aruba	AW	OCT
Ascension (see St Helena and dependencies)
Azerbajan	AZ
Bahamas	BS	ACP
Bangladesh	BD	EBA:THQ
Barbados	BB	ACP
Belize	BZ	ACP
Benin	BJ	EBA
Bhutan	BT	EBA
Bolivia	BO	GSP+
Bonaire	BQ	OCT
Bosnia and Herzegovina	BA	RY
Botswana	BW	ACP
Brazil	BR
British Virgin Islands	VG	OCT
Burkina Faso	BF	EBA
Burundi	BI	EBA
Cambodia (Kampuchea)	KH	EBA
Cameroon	CM	ACP
Canada	CA	CETA
Cape Verde	CV	GSP
Cayman Islands	KY	OCT
Central African Republic	CF	EBA
Ceuta	XC	XC
Chad	TD	EBA
Chile	CL	CL
China, Peoples Republic of (not Republic of China, ie Taiwan)	CN
Colombia	CO	CO
Comoros	KM	ACP:EBA
Comoros Islands	KM
Congo (Brazzaville)	CG	GSP
Congo, Democratic Republic of (formerly Zaire)	CD	EBA
Cook Islands (New Zealand Oceania)	CK	GSP
Costa Rica	CR	CAMER
Curacao	CW	OCT
Djibouti	DJ	EBA
Dominican Republic	DO	ACP
Ecuador (inc. Galapagos Islands)	EC	EC
Egypt	EG	MCH
El Salvador	SV	CAMER
Equatorial Guinea	GO	EBA
Eritrea	ER	EBA
Ethiopia	ET	EBA
Falkland Islands	FK	OCT
Faroe Islands	FO	FO
Fiji	FJ	ACP
French Polynesia	PF	OCT
French Southern Territory	TF	OCT
Gambia	GM	EBA
Georgia	GE
Ghana	GH	ACP/GSP
Greenland	GL	OCT
Grenada	GD	ACP
Guatemala	GT	CAMER
Guinea	GN	EBA
Guinea-Bissau	GW	EBA
Guyana	GY	ACP
Haiti	HT	EBA
Honduras	HN	CAMER
Iceland	IS	EEA; EFTA
India	IN	GSP
Indonesia	ID	THQ:GSP
Iraq	IQ	–
Iran	IR	–
Israel	IL	IL
Ivory Coast	CI	ACP/GSP
Jamaica	JM	ACP
Jordan	JO	MCH
Kenya	KE	GSP/ACP
Kiribati	KI	EBA
Kosovo	XK	XK
Kyrgyz Republic (formerly Kyrgyzstan)	KG	GSP+
Lao People’s Democratic Republic	LA	EBA:THQ
Lebanon	LB	MCH
Lesotho	LS	EBA; ACP
Liberia	LR	EBA
Liechtenstein	LI	EEA; EFTA
Macao	MO	–
North Macedonia (FYR)	MK	RY; MK
Madagascar	MG	ACP; EBA
Malawi	MW	EBA
Maldives	MV	–
Mali	ML	EBA
Malaysia	MY	–
Marshall Islands	MH	–
Mauritania	MR	EBA
Mauritius	MU	ACP
Mayotte	YT	–
Melilla	XL	XL
Mexico	MX	MX
Micronesia, Federated States of	FM	GSP
Moldova	MD	MD; RY
Mongolia	MN	GSP+
Montenegro	ME	RY; ME
Montserrat	MS	OCT
Morocco	MA	MGB
Mozambique	MZ	EBA; ACP
Myanmar	MM	EBA
Namibia	NA	ACP
Nauru	NR	GSP
Nepal	NP	EBA
Nevis – see St Christopher and Nevis
New Caledonia and Dependencies	NC	OCT
Nicaragua	NI	CAMER
Niger	NE	EBA
Nigeria	NG	GSP
Niue (New Zealand, Oceania)	NU	GSP
Norway	NO	EEA; EFTA
Occupied Palestinian Territory (West Bank, including Jerusalem and Gaza Strip)	PS	PS
Pakistan	PK	GSP+
Panama	PA	CAMER
Papua New Guinea	PG	ACP; PG
Paraguay	PY	GSP+
Peru	PE
Philippines	PH	THQ:GSP
Pitcairn	PN	OCT
Polynesia, French (see French Polynesia)
Principle (see Sao Tome and Principe)
Rwanda	RW	EBA
Saba	BQ	OCT
South Georgia and South Sandwich Islands	GS	OCT
St Barthelemy	BL	OCT
St Christopher and Nevis	KN	ACP
St Eustatius	BQ	OCT
St Helena and Dependencies	SH	OCT
St Lucia	LC	ACP
St Maarten (South)	SX	OCT
St Pierre and Miquelon	PM	OCT
St Vincent	VC	ACP
Samoa	WS	EBA
Sao Tome and Principe	ST	EBA
Senegal	SN	EBA
Serbia	XS	RY
Seychelles	SC	ACP
Sierra Leone	SL	EBA
Solomon Islands	SB	EBA
Somalia	SO	EBA
South Africa	ZA	ZA
South Korea	KR	KR
Sri Lanka	LK	GSP+
Sudan	SD	EBA
Surinam	SR	ACP
Swaziland	SZ	ACP/GSP
Switzerland	CH	CH
Syria	SY	MCH/GSP
Tajikistan	TJ	GSP
Tanzania	TZ	EBA
Thailand	TH
Timor-Leste	TL	EBA
Tobago (see Trinidad and Tobago)
Togo	TG	EBA
Tonga	TO	GSP
Trinidad and Tobago	TT	ACP
Tristan de Cunha (see St Helena)
Tunisia	TN	MGB
Turkey	TR	TR
Turkmenistan	TM
Turks and Caicos	TC	OCT
Tuvalu	TV	EBA
Uganda	UG	EBA
Ukraine	UA	UA
United Arab Emirates – see Abu Dhabi; Ajman; Dubai; Fujairah; Rus Al Khaimah; Sharjah; Umm Al Qaiwain	AE
Uruguay	UY
Uzbekistan	UZ	GSP
Vanuatu	VU	EBA
Vietnam	VN	GSP
Virgin Islands, British (see British Virgin Islands)	UG	OCT
Virgin Islands of USA	VI
Wallis and Futuna Islands	WF	OCT
Western Sahara	EH
Western Samoa (see Samoa)
Yemen	YE	EBA
Zambia	ZM	EBA
Zimbabwe	ZW	ACP

3.1 Explanatory notes

1. ACP (African, Caribbean and Pacific) countries listed below.
2. CAMER (Central America) countries listed below – the commodities receiving this special preference will show ‘CAC’ in column 6 of the Trade Tariff.
3. CETA (Comprehensive Economic and Trade Agreement) – a free trade agreement between Canada and the EU.
4. GSP (Generalised Scheme of Preference) countries listed below.
5. GSP+ (Generalised Scheme of Preference+) countries listed below – this arrangement provides additional preferences in the form of a duty free access to applicant countries which ratify and implement a number of international conventions.
6. EBA (Everything but Arms) countries listed below provides duty-free quota-free access under the GSP scheme for all goods except military arms to least developed countries, the commodities receiving this special preference will show ‘LDDC’ (Least Developed Developing Countries) in column 6 of the Trade Tariff.
7. EC (Ecuador) ceased to be eligible for GSP+ from the 1 January 2015 but retained preferential measures which reflects the tariff treatments for GSP+ which is conditional on compliance with the relevant rules of origin and on presentation of an authorised GSP form A certificate.
8. MCH (Mashraq) countries listed below.
9. MGB (Maghreb) countries listed below.
10. OCT (Overseas Countries and Territories) countries listed below.
11. North Macedonia which is identical to that granted to the former Yugoslav Republic of Bosnia Croatia and the countries are Montenegro and therefore included in the ‘RY’ notation in column 6 of the Trade Tariff. In the few areas where Bosnia-Herzegovina, Albania, Kosovo, North Macedonia, Montenegro and Serbia receive different treatment (mainly in the agricultural sector) the appropriate preferential rate of duty will be shown separately for the countries under the notation indicated in the table.

4. Generalised Scheme of Preferences (GSP)

4.1 General

This section lists the countries covered by the GSP. List A shows all the countries covered by the scheme. Lists B and C shows those with enhanced arrangements either under EBA or GSP+.

4.2 List A – beneficiary countries of the general arrangement

Afghanistan
Angola
Bangladesh
Benin
Bhutan
Bolivia (see list C)
Burkina Faso
Burundi
Cambodia (Kampuchea)
Cape Verde (see list C)
Central African (Republic)
Chad
Comoros Islands
Congo
Cook Islands (New Zealand Oceania)
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gambia
Ghana
Guinea
Guinea Bissau
Haiti
India
Indonesia
Ivory Coast
Kenya
Kiribati (formerly Gilbert Islands)
Kyrgyz Republic
Lao People’s Democratic Republic
Liberia
Lesotho
Madagascar
Mali
Malawi
Mauritania
Micronesia (Federal States of)
Mongolia (see list C)
Mozambique
Myanmar/Burma
Nauru
Nepal
Niger
Nigeria
Niue (New Zealand Oceania)
Pakistan
Paraguay
Philippines
Rwanda
Samoa
Sao Tome and Principe
Senegal
Sierra Leone
Solomon Islands
Somalia
Sri Lanka
Sudan
Swaziland
Syria
Tajikistan
Tanzania
Timor-Leste
Togo
Tonga
Tuvalu
Uganda
Uzbekistan
Vanuatu
Vietnam
Yemen
Zambia

4.3 List B – Everything but Arms (EBA) beneficiaries

Afghanistan
Angola
Bangladesh
Benin
Bhutan
Burkina Faso
Burma/Myanmar
Burundi
Cambodia
Cambodia (Kampuchea)
Central African Republic
Chad
Comoros
Congo, Democratic Republic of (formerly Zaire)
Djibouti
Eritrea
Ethiopia
Equatorial Guinea
Gambia
Guinea
Guinea Bissau
Haiti
Kiribati
Lao People’s Democratic Republic
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mozambique
Nepal
Niger
Rwanda
Samoa
Sao Tome and Principe
Senegal
Sierra Leone
Solomon Islands
Somalia
South Sudan
Sudan
Tanzania
Togo
Timor-Leste
Tuvalu
Uganda
Vanuatu
Yemen
Zambia

4.4 List C – countries receiving additional preference under GSP+ arrangements

Armenia
Bolivia
Cape Verde
Kyrgyz Republic
Mongolia
Pakistan
Paraguay
Philippines
Sri Lanka

4.5 List D – counties and territories which have not yet nominated a GSP certificate issuing authority

Before any country can benefit from GSP its government must have notified the EU Commission of the authority notified by them to issue certificates of origin, form A. Those countries which have not notified the Commission are shown below and their goods cannot be admitted at GSP rates of duty.

Chad
Guinea
Guinea Bissau
Iraq
Marshall Islands
Nauru
Niger
Palau
Tuvalu

5. ACP, OCT and countries for which special arrangements for sugar apply

5.1 General

The lists A and B below show those countries which form the African, Caribbean and Pacific (ACP) States and the Overseas Countries and Territories (OCT) respectively. Special arrangements exist for the importation of white and raw sugar of tariff heading 17.01 from the States, countries and territories listed at C below and from India which is a GSP country.

Those countries which have not notified the Commission of the authority nominated by them to issue certificates of origin are shown in list D and their goods cannot be admitted at preference rates of duty.

5.2 A – African, Caribbean and Pacific (ACP) countries

ACP countries currently receive preferences under 5 separate arrangements:

(i) Countries receiving from 1 January 2008 preferential tariff treatment under the Market Access Regulation (MAR) – Council Regulation EU 1076/2016.

Botswana
Cameroon
Cote D’Ivoire
Fiji
Ghana
Kenya
Namibia
Swaziland

(ii) Countries receiving on a provisional basis from 29 December 2008 preferential tariff treatment under the CARIFORUM-EC Economic Partnership Agreement (EPA).

Antigua and Barbuda
Bahamas
Barbados
Belize
Dominica
The Dominican Republic
Grenada
Guyana
Jamaica
St Christopher and Nevis
St Lucia
St Vincent and the Grenadines
Suriname
Trinidad and Tobago

(iii) Countries receiving on a provisional basis from 20 December 2009 preferential tariff treatment under the Interim EC – Pacific States Partnership Agreement.

Papua New Guinea

(iv) Countries receiving on a provisional basis from 14 May 2012 preferential tariff treatment under the Interim East and Southern Africa (ESA) – EC Economic Partnership Agreement (EPA).

Madagascar
Mauritius
Seychelles
Zimbabwe

(v) The following ACP states received GSP rates of duty only.

Angola
Benin
Burkina-Faso
Burundi
Cape Verde
Central African Republic
Chad
Comoros
Congo
Congo (Democratic Republic)
Cook Islands
Djibouti
Eritrea
Ethiopia
Equatorial Guinea
Federal States of Micronesia
Guinea Bissau
Haiti
Kiribati
Lesotho
Liberia
Malawi
Mali
Marshall Islands
Mauritania
Mozambique
Nauru
Niger
Nigeria
Niue
Rwanda
Sao Tome and Principe
Senegal
Sierra Leone
Solomon Islands
Sudan
Tanzania
Togo
Tonga
Tuvalu
Uganda
Vanuatu
Zambia

5.3 B – Overseas Countries and Territories (OCT)

Anguilla
Antarctica
Aruba
Bonaire
British Indian Ocean Territory
British Virgin Islands
Cayman Islands
Curacao
Falkland Islands
French Polynesia
French Southern Territory
Greenland
Montserrat
New Caledonia and Dependencies
Pitcairn
Saba
South Georgia
South Sandwich Islands
St Bartelemy
St Helena and Dependencies
St Eustatius
St Maarten (South)
St Pierre and Miquelon
Turks and Caicos Islands
Wallis and Futuna Islands

6. Preference law

The list set out below shows the current legislation with regard to all preference receiving countries.

6.1 African, Caribbean and Pacific States (ACP)

Current legislation	Official Journal number
Market Access Regulation (Council Regulation (EC) 1528/2007)	L348/2007
EC-CARIFORUM Economic L289/2008 Partnership Agreement (EPA)	L289/2008
EC-Pacific States Interim Partnership Agreement	L272/2009
Eastern and Southern Africa – EC Interim Economic Partnership Agreement (EPA)	L111/2012

6.2 Albania

Current legislation	Official Journal number
Regulation 2007/00 as amended by	L240/2000
Regulation 2563/00	L259/2000
Regulation 2487/01	L335/2001
Regulation 607/03	L86/2003
Regulation 347/05	L59/2005
Regulation 1946/05	L312/2005
Regulation 930/07	L125/2007
Regulation 2454/93 as amended by	L253/1993
Regulation 1602/00	L188/2000
Regulation 444/02 and	L68/2002
Regulation 881/03	L134/2003
Interim Agreement on trade between the EC and the Republic of Albania (Decision 2006/580/EC)	L239/2006
Stabilisation and Association Agreement between the EC and the Republic of Albania (Decision 2009/ 332/EC)	L107/2009

6.3 Andorra

Current legislation	Official Journal number
Agreement between the EEC and the Principality of Andorra	L347/1990
Decision 1/99 of the EC-Andorra Joint Committee (Decision 1999/482/EC)	L191/1999

6.4 Bosnia and Herzegovina

Current legislation	Official Journal number
Regulation 2007/00 as amended by	L240/2000
Regulation 2563/00	L259/2000
Regulation 2487/01	L335/2001
Regulation 607/03	L86/2003
Regulation 374/05	L59/2005
Regulation 1946/05	L312/2005
Regulation 530/07	L125/2007
Regulation 2454/93 as amended by	L253/1993
Regulation 1602/00	L188/2000
Regulation 444/02	L68/2002
Regulation 881/03	L134/2003

6.5 Ceuta and Melilla

Current legislation	Official Journal number
Regulation 82/01	L20/2001

6.6 Chile

Current legislation	Official Journal number
Agreement establishing an association between the European Union and the Republic of Chile	L352/2002

6.7 European Economic Area (EEA)

Current legislation	Official Journal number
The Agreement on the European Economic Area	L1/1994
Decision 38/2003 of EEA Joint Committee consolidating amendments to rules of origin	L137/2003

6.8 Faroe Islands

Current legislation	Official Journal number
Agreement between the EC and the Government of Denmark and the Home Government of the Faroe Islands (Decision 97/126/EC as amended by Decision 02/306/EC)	L53/1997
Decision 1/2005 of EC/Denmark Faroe Islands Joint Committee Revised Protocol 3 on rules of origin providing for Pan-Euro-Med Cumulation	L110/2006

6.9 Generalised System of Preferences (GSP)

Current legislation	Official Journal number
Official Journal L303/2012	L48/2013
Regulation (EU) No 978/2012 Amended by: Commission delegated regulation EU No 154/2013 of 18 December 2012	L48/2013
Commission delegated regulation EU No 1421/2013 of 30 October 2013	L355/2013
Commission delegated regulation EU No 1/2014 of 28 August 2013	L1/2014
Commission delegated regulation EU No 182/2014 of 17 December 2013	L57/2014
Commission delegated regulation EU No 1016/2014 of 22 July 2014	L283/2014
Regulation 2454/93 as amended by	L253/1993
Regulation 1063/2010	L307/2010
–	L134/2003

6.10 Iceland

Current legislation	Official Journal number
Agreement between the EC and Republic of Iceland	L301/1972
Decision 2/2005 of EC-Iceland Joint Committee Revised rules of origin providing for Pan-Euro-Med Cumulation	L131/2006

6.11 Israel

Current legislation	Official Journal number
Euro-Mediterranean Agreement establishing an Association between EC and Israel (Decision 2000/384/ EC, ECSC)	L147/2000
Decision 2/2005 of EC-Israel Association Council – Revised Protocol 4 on rules of origin providing for Pan-Euro-Med Cumulation	L20/2006
Regulation 1474/2000 on reduced agricultural components and additional duties on goods covered by the Agreement	L171/2000
Agreement on reciprocal liberalization measures for agricultural products (Council Decision 2003/917/EC)	L346/2003

6.12 Montenegro

Current legislation	Official Journal number
Regulation 2007/00 as amended by	L240/2000
Regulation 2563/00	L259/2000
Regulation 2487/01	L335/2001
Regulation 607/03	L86/2003
Regulation 374/05	L59/2005
Regulation 1946/05	L312/2005
Regulation 530/07	L125/2007
Regulation 2454/93 as amended by	L253/1993
Regulation 1602/00	L188/2000
Regulation 444/02	L68/2002
Regulation 881/03	L134/2003
Interim Agreement on trade and trade related matters between the EU and the Republic of Montenegro	L345/2007
Stabilisation and Association Agreement between the EU and the Republic of Montenegro (Decision 2010/224/EU)	L108/2010

6.13 North Macedonia

Current legislation	Official Journal number
Regulation 2007/00 as amended by Regulation 2563/00	L240/2000
Regulation 2487/01	L295/2000
Regulation 607/03	L86/2003
Regulation 374/05	L59/2005
Regulation 1946/05	L312/2005
Regulation 530/07	L125/2007
Regulation 2454/93 as amended by	L253/1993
Regulation 1602/00	L188/2000
Regulation 444/02	L68/2002
Regulation 881/03	L134/2003
Stabilisation and Association Agreement between the EU and North Macedonia	L84/2004
Stabilisation Agreement between the EU and North Macedonia	L99/2008

6.14 Peru

Current legislation	Official Journal number
Trade agreement between the EU and Peru	L354/2012

6.15 Maghreb countries: Algeria

Current legislation	Official Journal number
Euro-Mediterranean Agreement establishing an Association between the EU and Algeria (Decision 2005/690/EC)	L265/2005
Decision 2/2007 of the EU Algeria Association Council amending the rules of origin to provide for Pan- Euro-Med cumulation	279/2007

6.16 Maghreb countries: Morocco

Current legislation	Official Journal number
Euro-Mediterranean Agreement establishing an Association between the EU and Morocco (Decision 2000/204/EC, ECSC)	L70/2000
Agreement in the form of an exchange of letters concerning amendments to annexes 2, 3,4 and 6 of the Agreement	L70/2000
Agreement on reciprocal liberalization measures for agricultural products (Council Decision 2003/914/EC)	L345/2003
Decision 2/2005 of EU Morocco Association Council amending rules of origin to provide for Pan-Euro- Med cumulation	L336/2005

6.17 Maghreb countries: Tunisia

Current legislation	Official Journal number
Euro-Mediterranean Agreement establishing an Association between the EU and Tunisia (Decision 98/238/EC, ECSC)	L97/1998
Agreement in the form of an exchange of letters concerning amendments to the Agricultural Protocols (Decision 2000/822/EC)	L336/2000
Decision 1/2006 of EU Tunisia Association Council amending rules of origin to provide for Pan-Euro- Med Cumulation	L260/2006

6.18 Mashraq countries: Egypt

Current legislation	Official Journal number
Euro-Mediterranean Agreement establishing an Association between the EU and Egypt (Decision 2004/635/EC)	L304/2004
Decision 1/2006 of EU-Egypt Association Council amending rules of origin to provide for Pan-Euro Med Cumulation	L73/2006

6.19 Mashraq countries: Jordan

Current legislation	Official Journal number
Euro-Mediterranean Agreement establishing an Association between the EU and Jordan (Decision 2002/357/EC, ECSC)	L129/2002
Decision 1/2006 of the EU-Jordan Association Council amending rules of origin to provide for Pan-Euro- Med Cumulation	L209/2006

6.20 Mashraq countries: Lebanon

Current legislation	Official Journal number
Euro-Mediterranean Agreement establishing an Association between the EU and Lebanon (Decision 2006/356/EC)	L143/2006

6.21 Mashraq countries: Syria

Current legislation	Official Journal number
Regulation 2216/78	L269/1978
Regulation 3576/92	L364/1992

6.22 Mexico

Current legislation	Official Journal number
Decision 2/2000 of the EC-Mexico Joint Council on the Interim Agreement on trade and trade related matters between the EU and the Mexican States (Decision 2000/414/EC)	L157/2000 L245/2000
Regulation 1362/2000 implementing for the Community the tariff provisions of Decision 2/2000	L157/2000
Decision 2/2002 of the EU-Mexico Joint Council on the accelerated elimination of Customs Duty for certain products (Decision 2002/369/EC)	L133/2002
Decision 3/2002 of the EU-Mexico Joint Council on the tariff treatment of certain products (Decision 2002/370/EC)	L133/2002
Decision 5/2002 of the EU-Mexico Joint Council and Decision 1/2002 of the EU-Mexico Joint Committee amending the rules of origin in Decision 2/2000	L44/2003

6.23 Moldova

Current legislation	Official Journal number
Council Regulation (EC) No 55/2008	L20/2008
Regulation 2454/93 as amended by Regulation 1602/00	L188/2000
Regulation 881/03	L134/2003

6.24 Norway

Current legislation	Official Journal number
Agreement between the EU and Kingdom of Norway	L171/1973
Agreement on the arrangements for certain processed agricultural products	L341/2002
Council Decision of 16 June 2003 on additional trade in agricultural Products (Decision 2003/465/EC)	L156/2003
Decision 1/2005 of EU-Norway Joint Committee – Revised protocol 3 on rules of origin providing for Pan-Euro-Med Cumulation	L117/2006

6.25 Overseas countries and territories (OCT)

Current legislation	Official Journal number
Council decision on the association of the overseas countries and territories with the EU (Decision 2001/822/EC)	L314/2001 L324/2001

6.26 Papua New Guinea

Current legislation	Official Journal number
Interim Agreement between the EU and the Pacific States (Decision 2009/729/EC)	L272 /2009

6.27 Serbia Kosovo

Current legislation	Official Journal number
Regulation 2007/00 as amended by	L240/2000
Regulation 2563/00	L295/2000
Regulation 607/03	L86/2003
Regulation 374/05	L59/2005
Regulation 1946/05	L312/2005
Regulation 530/07	L125/2007
Regulation 2454/93 as amended by	L253/1993
Regulation 1602/00	L188/2000
Regulation 444/02	L68/2002
Regulation 881/03	L134/2003
Interim Agreement between the EU and the Republic of Serbia (2010/36/EC)	L028/2010

6.28 South Africa

Current legislation	Official Journal number
Agreement on Trade, Development and Co-operation between the EC and the Republic of South Africa (Decision 99/753/EC)	L311/1999

6.29 South Korea

Current legislation	Official Journal number
Free Trade Agreement between the EU and its member states and the Republic of Korea	L127/2011

6.30 Switzerland

Current legislation	Official Journal number
Agreement between the EU and Switzerland	L300/1972
Agreement between the EU and Switzerland on trade in Agriculture products	L114/2002
Decision 3/2005 of EC-Switzerland Joint Committee—Revised Protocol 3 on rules of origin providing for Pan-Euro-Med Cumulation	L45/2006

6.31 Turkey

Current legislation	Official Journal number
Ankara Agreement of September 1963 establishing an association between 1963 establishing an Association between the EEC and Turkey	L217/1964
Decision 1/95 of EU-Turkey Association Council on implementing the final stage of the Customs Union (Decision 96/142/EC)	L35/1996
Agreement between the European Coal and Steel Community and Turkey on trade in ECSC products	L227/1996
Decision 1/98 on the trade for agricultural products (Decision 98/223/EC)	L86/1998
Decision 2/99 of Joint Committee established under the Agreement between the ECSC and Turkey amending the rules of origin for ECSC products (561/1999/ECSC)	L212/1999
Decision 1/2006 EC-Turkey Customs Co-operation Committee laying down detailed rules for the application of Decision 1/95	L265/2006

6.32 West Bank and Gaza Strip

Current legislation	Official Journal number
Euro-Mediterranean Interim Association Agreement on Trade and Co-operation between the EC and the PLO for the benefit of the Palestinian Authority of West Bank and Gaza Strip (Decision 97/430/EC)	L187/1997