GSP: Suspension of certain tariff preferences from 1 January 2026

On 24 September, the Official Journal of the EU published the updated list of country/product pairs that will no longer benefit from GSP tariff preference from 1 January 2026.

As a reminder, GSP is a device unilateral allowing goods originating in developing countries to be imported into the EU at a reduced or zero rate of customs duty. To date, 65 countries have benefited, with different levels of preferences depending on their economic situation:

• a general scheme giving entitlement to a reduction or exemption from customs duties on entry into the EU. Tariff preference is based on strict rules of origin;
• a special scheme to encourage sustainable development and good governance (so-called GSP+) It provides for exemption from customs duties for developing countries that are actively committed to human rights, international labour standards, anti-corruption and environmental protection. These include Pakistan, Sri Lanka and the Philippines;
• a special regime for the least developed countries (i.e. anything but weapons) It allows for a systematic exemption from customs duties, with simplified rules of origin for certain products (e.g. a simple processing from cloth for clothing, against double processing from yarn for other countries). These include Bangladesh, Cambodia, Laos and several African countries.

The GSP system is constantly monitored, in particular with regard to the development of beneficiary countries. Certain country/product couples are excluded from the general scheme: This measure occurs when a country exceeds EU export thresholds for certain product categories over three consecutive years. The aim is to prevent a developing country from benefiting from preferences on volumes considered too large, thereby compromising competition. The exclusions concern certain « Sections » the harmonised system, i.e. groups of customs chapters with many families of goods.

The Regulation of 24 September announces the update of the exclusions for the period 2026 to 2028. The most important changes are for India with the disappearance of the section of leather articles which will benefit from the preference from 2026 whereas rubber articles will no longer be subject to the reduction of customs duties on imports into the EU territory.

The EU Official Journal reproduces the list of country/product couples pending the update of the page dedicated to GSP on the customs website.