Regulation (EU) 2026/1395

In force

This text since 12 Jul 2026law://eu/reg/2026/1395/art_33__para_1@2026-11-13

Contents

1.Without prejudice to Section I of this Chapter, by 1 January of each year, the Commission, on its own initiative and in accordance with the advisory procedure referred to in Article 48(2), shall adopt an implementing act in order to remove the tariff preferences referred to in Articles 7 and 12 with respect to the products listed in GSP section S-11a of Annex III, to products listed in GSP section S-11b of Annex III, or to products falling under Combined Nomenclature codes 22071000 and 22072000, where imports of such products originate in a beneficiary country and their total value:

(a)for products falling under Combined Nomenclature codes 22071000 and 22072000 exceeds the share referred to in point 1 of Annex IV of the value of Union imports of the same products from all beneficiary countries, during a calendar year;

(b)for products listed in GSP section S-11a of Annex III and for products under GSP section S-11b of Annex III, exceeds the share referred to in point 3 of Annex IV of the value of Union imports of products listed in GSP section S-11a of Annex III or of products listed in GSP section S-11b of Annex III from all beneficiary countries, during a calendar year.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Regulation · (EU) 2026/1395
Adopted: 17 Jun 2026
In force: 12 Jul 2026
Applies from: 1 Jan 2027
Made by: Council of the European Union, European Parliament
Official: EUR-Lex 32026R1395 · ELI

Topics

common commercial policy developing countries development aid EU market generalised preferences market access poverty rule of law sustainable development tariff preference Commercial policy Development cooperation

History · 1 version

12 Jul 2026Reading

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Cites 1: this act2 provisions

Defined terms · 13

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beneficiary countries
means countries benefitting from any of the preferential arrangements under the GSP;
Common Customs Tariff duties
means the customs duties specified in Part Two of Annex I to Council Regulation (EEC) No 2658/87, except those duties established as part of tariff quotas;
complaint
means a complaint submitted to the Commission through the Single Entry Point (SEP).
countries
means countries and territories that have a customs administration;
effective implementation
means the integral implementation of the undertakings and obligations undertaken under the relevant conventions, thus ensuring fulfilment of the principles, objectives and rights guaranteed in the relevant conventions in the beneficiary country’s entire territory, including in any areas of that territory that the beneficiary country has designated as a special economic zone or an export processing zone;
enhanced engagement
means a continuous process aiming to facilitate and incentivise beneficiary countries to make progress in the implementation of the conditions set out in this Regulation, or to address shortcomings in respecting the principles of the relevant conventions;
interested parties
includes those parties involved in the production, distribution or sale of the imported products referred to in paragraph 1 and of like products or directly competing products.
least-developed countries
means least-developed countries designated as such by the UN;
like product
means a product which is identical, that is to say alike in all respects, to the product under consideration, or, in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration.
plan of action
means a list of measures provided by a GSP+ requesting country to effectively implement the relevant conventions;
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;
Sensitive/non-sensitive
refers to the products included in the standard GSP (Article 6).
standard GSP beneficiary countries
means countries benefitting from the standard GSP as listed in Annex I and identified as such in column C thereof;