Chapter VIII, Article 39 · Regulation (EU) 2026/1395

Contents

Article 39 #

1.To benefit from the tariff preferences, the products for which the tariff preferences are claimed shall originate in a beneficiary country.

2.For the purposes of the preferential arrangements referred to in Article 1(2) of this Regulation, the rules on preferential origin shall be those laid down in accordance with Article 64(1) and (3) of Regulation (EU) No 952/2013.

3.Without prejudice to the rules referred to in paragraph 2 of this Article and upon request from a beneficiary country, the Commission shall grant regional cumulation referred to in Article 55 of Delegated Regulation (EU) 2015/2446 between beneficiary countries of different regional groups or extended cumulation referred to in Article 56 of Delegated Regulation (EU) 2015/2446 where and as long as the following conditions are met:

(a)the request from the beneficiary country provides sufficient evidence that such cumulation is necessary in view of the specific trade, development and financing needs of that country;

(b)the cumulation does not create undue trade difficulties for other eligible countries, in particular EBA beneficiary countries, in view of possible diversion of trade flows;

(c)the beneficiary country provides evidence that it cannot comply with the rules of origin applicable to the goods in question, without such cumulation being granted.

4.When assessing whether the request is justified in view of the specific trade, development and financing needs of the beneficiary country, in particular on the basis of information provided by that country, the Commission shall take into account the level of dependency of the beneficiary country on integrated production with the third countries concerned by the request, the impact of such dependency on the beneficiary country’s sustainable development, the relevance of sectors with such integrated production for the economy of the beneficiary country and future development perspectives with regard to the products in question.

5.Before the Commission reaches its decision on a request, it shall give the beneficiary country the opportunity to present its views.

Defined terms · 13

Show every defined term

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;

Article 39#

Article 39 #