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Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008
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For the purposes of this Regulation:
‘GSP’ means the Generalised Scheme of Preferences by which the Union provides preferential access to its market through any of the preferential arrangements referred to in Article 1(2);
‘countries’ means countries and territories possessing a customs administration;
‘eligible countries’ means all developing countries as listed in Annex I;
‘GSP beneficiary countries’ means beneficiary countries of the general arrangement as listed in Annex II;
‘GSP+ beneficiary countries’ means beneficiary countries of the special incentive arrangement for sustainable development and good governance as listed in Annex III;
‘EBA beneficiary countries’ means beneficiary countries of the special arrangement for least developed countries as listed in Annex IV;
‘Common Customs Tariff duties’ means the duties specified in Part Two of Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), except those duties established as part of tariff quotas;
‘section’ means any of the sections of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;
‘chapter’ means any of the chapters of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;
‘GSP section’ means a section listed in Annex V and established on the basis of sections and chapters of the Common Customs Tariff;
‘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;
‘effective implementation’ means the integral implementation of all undertakings and obligations undertaken under the international conventions listed in Annex VIII, thus ensuring fulfilment of all the principles, objectives and rights guaranteed therein.
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