Recital (6) · Regulation (EU) 2026/1395

(6)The general objectives of the GSP remain relevant in the current global context and they are consistent with the analysis and perspective of the communication of the Commission of 18 February 2021 entitled ‘Trade Policy Review – “An Open, Sustainable and Assertive Trade Policy”’. According to that communication, the Union has a ‘strategic interest to support enhanced integration into the world economy of vulnerable developing countries’ and it ‘must fully use the strength provided by its openness and the attractiveness of its Single Market’ to support multilateralism and to ensure adherence to universal values. For the GSP specifically, the communication notes its important role in ‘promoting respect for core human and labour rights’ and sets the objective for the GSP ‘to further increase trading opportunities for developing countries to reduce poverty and to create jobs based on international values and principles’. Moreover, the GSP should assist beneficiary countries in strengthening their economies in a sustainable manner, including with respect to international human rights, labour rights, climate and environmental protection, and good governance standards. Consistency should be ensured between the objectives of the GSP and the assistance provided to beneficiary countries, in line with Article 208 TFEU and with the Union’s policy coherence for development, which constitutes a key pillar of Union’s efforts to enhance the positive impact and increase effectiveness of development cooperation. The Union’s development assistance governed by Regulation (EU) 2021/947 of the European Parliament and of the Council^note and the GSP share the objective of sustainable development. The utilisation by beneficiary countries of the tariff preferences provided for under this Regulation and the ratification and effective implementation of international conventions and agreements on human rights, labour rights, climate and environmental protection, and good governance can contribute to the attainment of that objective. Accordingly, in the implementation of this Regulation, synergies and complementarity with the actions undertaken within the framework of Regulation (EU) 2021/947 should be ensured.

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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;