CUSTOMS INFORMATION PAPER (10) 86
Tariff Preference: New GSP Rules of Origin- Transitional
Arrangements
Who should read:
All involved with importing goods under the EU’s
Generalised System of Preference (GSP)
What is it about:
Transitional arrangements for acceptance of GSP
Forms A issued in 2010 for goods released to free
circulation in the EU on or after 1 January 2011.
When effective:
Immediately
Extant until/ Expires
Further Notice
1. Background
Customs Information Paper (10)79 provided information about EU’s new GSP
rules of Origin.
The European Commission Regulation ((EU) No. 1063/2010 of 18 November
2010) containing the new rules entered into force on 30 November 2010, and
the revised product specific rules of origin contained therein will apply to
goods released to free circulation in the EU on or after 1 January 2011.
The European Commission issued on 16 December guidance to Member
States Customs authorities on transitional arrangements for the acceptance of
GSP forms A made out in 2010 for goods which will be released to free
circulation in 2011.
1. GSP Forms A made out in 2010 for goods which will not be released
to free circulation until 2011
HMRC will accept Forms A made out on the basis of the “old” product specific
rules of origin for goods which were in transit or warehouse on 31 December
2010, and which will not be released to free circulation until on or after 1
January 2011.
2. GSP Forms A issued on or after 30 November 2010 for goods meeting
the new rules
The European Commission has been asked by two GSP Beneficiary countries
– Bangladesh and Nepal – and others are likely to follow, whether they can
issue GSP Forms A on or after 30 November 2010 (the date of entry into
force of Regulation 1063/2010) for goods which have met the new product
specific rules of origin.
The Commission has advised Bangladesh and Nepal (and it will take the
same line in respect of enquiries from other beneficiary countries) that should
they wish to avail themselves of the opportunity to issue in December 2010,
Forms A on the basis of the new product specific rules, they can do so but on
the following conditions:


They must be satisfied that the products concerned will not be
released to free circulation in the EU before 1 January 2011 (as the
provisions of Regulation 1063/2010 do not apply until that date); and
That an endorsement is included in Box 4 of the certificate along the
following lines:
“ document issued on the basis of rules contained in Regulation (EU)
No. 1063/2010 – to be used for release into free circulation in the EU
as of 1 January 2011”
This advice means that between 30 November and 31 December 2010 it will
be possible for GSP beneficiary countries to issue Forms A for goods which
did not meet the old product specific rules, but which now meet the new
relaxed rules in Regulation 1063/2010 (and reproduced in Notice 830),
provided that the goods concerned are released to free circulation in EU
on or after 1 January 2011, and that the certificates contain the above
endorsement.
HMRC will accept claims to GSP on goods released to free circulation on or
after 1 January 2011 which are accompanied by Forms A issued in December
2010 with the above endorsement. It will not accept such certificates, for
goods which are released to prior to that date, as they must meet the GSP
product specific rules of origin which applied at the time the goods were
released - not those in Regulation 1063/2010.
It can be assumed that any GSP Form A issued in a GSP Beneficiary country
on or after 1 January 2011 will be made out and issued on the basis of the
new product specific rules. Consequently, there will be no need for an
endorsement in Box 4.
3. Retrospective GSP Forms A issued in 2011 for goods exported in
2010
Retrospective GSP Forms A issued or made out in 2011 for goods which
were exported in 2010 must comply with the rules of origin which were
applicable at the time of the release of the goods to free circulation in the EU.
In short, any goods released in 2010 must comply with the “old” product
specific rules of origin.
Retrospective certificates issued or made out in 2011 for goods which were
released after on or after 1 January 2011 must comply with the new product
specific rules.
5. Contacts
For queries on this custom information paper please contact
Paul Robbins,
HM Revenue and Customs,
Excise, Customs, Stamps & Money,
Customs Duty Liability,
10th Floor South East, Alexander House,
21 Victoria Avenue
Southend-on-Sea, SS99 1AA.
FAX: 01702 361963, E-Mail: [email protected]
Issued on the 17 December 2010 by the JCCC Secretary HMRC, Excise, Customs Stamps &
Money Directorate.
If you have a question about the content of this paper please use the details provided in the
Contacts section. For general queries please call the Customs, International Trade & Excise
Helpline on Tel 0845 010 9000.
For comprehensive guidance on international trade regulation, as well as advice on market
information and business growth visit the Business Link website