Generalized System of Preferences (GSP) | U.S. Customs and Border Protection

The Generalized System of Preferences (GSP) provides duty-free treatment to goods of designated beneficiary countries. The program was authorized by the Trade Act of 1974 to promote economic growth in the developing countries and was implemented on January 1, 1976.GSP RenewedOn Friday, March 23, 2018, the President signed into law H.R.


The idea of tariff preferences for developing countries was the subject of considerable discussion within the United Nations Conference on Trade and Development (UNCTAD) in the 1960s. Among other concerns, developing countries claimed that MFN was creating a disincentive for richer countries to reduce and eliminate tariffs and other trade restrictions with enough speed to benefit developing countries.

In 1971, the GATT followed the lead of UNCTAD and enacted two waivers to the MFN that permitted tariff preferences to be granted to developing country goods. Both these waivers were limited in time to ten years. In 1979, the GATT established a permanent exemption to the MFN obligation by way of the enabling clause. This exemption allowed contracting parties to the GATT (the equivalent of today’s WTO members) to establish systems of trade preferences for other countries, with the caveat that these systems had to be “generalized, non-discriminatory and non-reciprocal’ with respect to the countries they benefited (so-called “beneficiary” countries). Countries were not supposed to set up GSP programs that benefited just a few of their “friends.’


Идея тарифных преференций для развивающихся стран была предметом серьезных обсуждений на Конференции Организации Объединенных Наций по торговле и развитию (ЮНКТАД) в 1960-х годах. Среди прочего, развивающиеся страны утверждали, что режим наибольшего благоприятствования создает препятствия для более богатых стран к снижению и отмене тарифов и других торговых ограничений с достаточной скоростью, чтобы принести пользу развивающимся странам.

В 1971 году ГАТТ последовало примеру ЮНКТАД и ввело в действие два исключения из режима наибольшего благоприятствования, которые позволяли предоставлять тарифные преференции для товаров из развивающихся стран. Оба эти отказа были ограничены по времени десятью годами. В 1979 году ГАТТ установил постоянное исключение из обязанности НБН посредством разрешающей оговорки . Это исключение позволило договаривающимся сторонам ГАТТ (эквивалент сегодняшних членов ВТО) устанавливать системы торговых преференций для других стран с оговоркой, что эти системы должны быть «обобщенными, недискриминационными и невзаимными» в отношении страны, в которых они выиграли (так называемые «страны-бенефициары»). Страны не должны были создавать программы ВСП, которые приносили пользу лишь нескольким их «друзьям».

GSP Renewed

On Friday, March 23, 2018, the President signed into law H.R. 1625 (Public Law 115-141), the “Consolidated Appropriations Act, 2018,” which in addition to providing full-year federal appropriations through September 30, 2018, extended GSP with retroactivity, for goods entered or withdrawn from warehouse for consumption from January 1, 2018 through December 31, 2020. The new law, effective April 22, 2018, also provided for the retroactive refund of all duties (without interest) to the importer of record (IOR) on GSP-eligible goods entered during the January 1, 2018 through April 21, 2018 lapse period.

GSP through April 21, 2018

Importers should continue to flag GSP-eligible importations with the Special Program Indicator (SPI) “A” and pay normal trade relations (column 1) duty rates until the effective date of the Act, April 22, 2018, at which time Automated Commercial Environment (ACE) programming will obviate the duty payment.

GSP Retroactive Refund

GSP-eligible formal and informal entries summaries filed electronically via the Automated Broker Interface (ABI) using SPI “A” as a prefix to the tariff number will be processed automatically by U.S. Customs and Border Protection (CBP) and no further action by the filer is required to initiate the refund process.

GSP-eligible Non-ABI filers, and ABI filers that did not include SPI “A” on the entry summary may submit a duty refund request to CBP no later than September 19, 2018. For more information on refund requests, see Post Summary Correction (PSC) instructions below.

To facilitate expeditious refund processing, importers should insure that their mailing address is up-to-date in ACE, to include the Automated Clearinghouse (ACH) number, for ACH program participants.

Phased GSP Refund Processing

CBP will be processing GSP claims in three phases, as follows:

  • Phase 1: The Trade Transformation Office (TTO) will batch process all GSP entry summaries submitted during the lapse period with the SPI “A”. Barring unforeseen matters, importers should receive all such refunds by mid-July 2018.
  • Phase 2: CBP HQ will distribute spreadsheets to Field personnel for the manual processing of those entry summaries that could not be batch processed (AD/CVD, Section 232, other). These spreadsheets will cover importations with the following characteristics:
    • If AD/CVD and GSP are on the same line, then no GSP refund will be issued until the AD/CVD liquidation order has been issued.
    • If AD/CVD and GSP are on different entry lines, then the GSP administrative refund should be processed manually by the field.
    • If Section 232 duties and GSP are on the same entry line, then no GSP refund will be issued, issued since 19 USC 2463(b)(2) precludes GSP program benefits accruing to Section 232 goods (see below for more information).
    • If Section 232 and GSP are on different entry lines, then the GSP administrative refund should be processed manually.
    • Phase 3: Importer-initiated claims for which the SPI “A” was not flagged at entry summary, but requested in accordance with the following post-summary correction claim instructions, will be processed by Field personnel after the completion of Phase 1.

Post Summary Correction GSP Claims for Importations during the Lapse

  • Importers have until September 19, 2018 to submit post-importation GSP claims for goods imported during the GSP lapse on which the SPI “A” was not transmitted at entry summary.
  • GSP refund requests should be submitted as PSCs. If an entry has already liquidated, the refund request should be submitted as a protest.
  • GSP refund requests for importations made during the lapse but submitted subsequent to September 19, 2018 will be denied.
  • An importer’s failure to submit a post-importation GSP claim on or before September 19, 2018 will not be remediable via protest.

GSP Goods Subject to Section 232 (aluminum and steel)

  • GSP and AGOA-eligible goods that are subject to Section 232 duties or quotas may not receive GSP or AGOA duty preference in accordance with 19 USC 2463(b)(2).
  • Trade preference may be claimed for all preference programs with the exception of GSP and AGOA, as stated above.  Importers making a trade preference claim under a program other than GSP or AGOA may continue to receive the preferential duty rate and any MPF exemption that may apply in accordance with 19 CFR 24.23(c).  Section 232 duties must be paid on imports subject to Section 232 even if trade preferences apply.

Post-Importation GSP Claims on Importations Prior to Expiration

Importations made on or before December 31, 2017, remain unaffected by the aforementioned instructions. Importers may continue to make post-importation GSP claims in accordance with applicable PSC and protest procedures (19 USC 1514, 19 CFR 174).

GSP Mail Entry Refunds

The addressees on mail entries made during the lapse period must request a refund of GSP duties in writing, along with a copy of the CBP Form 3419A, to the appropriate International Mail Branch (address listed on bottom right hand corner of CBP Form 3419A). It is essential that a copy of the CBP Form 3419A be included, as this is the only means of identifying whether GSP goods have been entered and the estimated duties and fees paid.

African Growth and Opportunity Act (AGOA) and ACE Programming of SPI “A”

The expiration and subsequent reauthorization of GSP has no effect on goods entered under the African Growth and Opportunity Act (AGOA). Although ACE programming currently allows the submission of AGOA claims with either SPI “A” or “D,” future ACE functionality will limit AGOA claims to SPI “D”.

Contacts and Additional Information

Questions with respect to entry summary and refund processing, PSC, protest, formal or informal entries, should be directed to Commercial Operations, Revenue and Entry Division (CORE) at

Questions with respect to GSP or AGOA eligibility, and other questions with respect to this correspondence, should be directed to the Trade Agreements Branch at

Generalized System of Preferences (GSP) in International Trade

Meaning of Generalized System of Preferences (GSP), according to the Dictionary of International Trade (Global Negotiator): A framework under which developed countries give preferential tariff treatment to goods imported from certain developing countries. GSP is one element of a coordinated effort by industrial trading nations to bring developing countries more fully into international trading system. More than thirty countries now maintain GSP programmes. See also enabling clause. Website.


С точки зрения развивающихся стран как группы, программы ВСП имели неоднозначный успех. С одной стороны, большинство богатых стран выполнили обязательство по обобщению своих программ, предложив льготы большому количеству получателей, как правило, включая почти все государства, не являющиеся членами ОЭСР. Конечно, каждая программа GSP накладывает определенные ограничения. США, например, исключили страны из сферы действия GSP по таким причинам, как коммунистическая ( Вьетнам ), включение в список Государственного департамента США стран, поддерживающих терроризм ( Ливия ), и несоблюдение законов США об интеллектуальной собственности.

Была выражена критика, отмечая, что большинство программ GSP не являются полностью обобщенными в отношении продуктов, и это сделано намеренно. То есть они не охватывают продукты, представляющие наибольший экспортный интерес для развивающихся стран с низкими доходами, не имеющих природных ресурсов. В Соединенных Штатах и ​​многих других богатых странах отечественные производители «простых» промышленных товаров, таких как текстиль, изделия из кожи, керамика, стекло и сталь, давно заявляли, что они не могут конкурировать с большими объемами импорта. Таким образом, такие продукты были категорически исключены из сферы действия GSP в США и многих других программ GSP. Критики утверждают, что эти исключенные продукты представляют собой именно те виды продукции, которые большинство развивающихся стран может экспортировать, аргументируя это тем, что развивающиеся страны могут не иметь возможности эффективно производить такие вещи, как локомотивы или телекоммуникационные спутники, но они могут производить рубашки.

Сторонники отмечают, что даже несмотря на его ограничения, было бы неверно делать вывод о том, что ВСП не принесла пользу развивающимся странам, хотя некоторые признают, что ВСП неравномерно принесла пользу развивающимся странам. Некоторые утверждают, что на протяжении большей части своей истории GSP приносила пользу «более богатым развивающимся» странам – в первые годы Мексике, Тайваню , Гонконгу , Сингапуру и Малайзии , а в последнее время – Бразилии и Индии, – при этом практически не оказывая помощи наименее развитым странам мира. страны, такие как Гаити , Непал , Пакистан и большинство стран Африки к югу от Сахары . Однако США закрыли некоторые из этих пробелов с помощью дополнительных программ преференций, таких как Закон о росте и возможностях в Африке, а новая программа для Гаити и Европы сделала то же самое со всем, кроме оружия .

Generalized System of Preferences in 2011

United States views on international law (based on the document “Digest of U.S. Practice in International Law”): On October 21, 2011, President Obama signed legislation authorizing the Generalized System of Preferences (“GSP”) program through July 31, 2013 and retroactively applying GSP trade benefits for eligible products that entered the United States on or after January 1, 2011. Pub. L. 112-40. Congress created the GSP program in the Trade Act of 1974, 19 U.S.C. 2461 et seq., to help developing countries expand their economies by allowing certain goods to be imported to the United States duty free. Under the GSP program, 129 beneficiary developing countries, including 42 least-developed countries, are eligible to export up to 4,881 types of products to the United States duty-free. After the GSP program was reauthorized in 2011, USTR completed its 2010 Annual Review of the program and granted one petition for removal of a product (certain non-down sleeping bags) and denied one petition for removal of another product (two types of self-adhesive plastic tape) from eligibility for duty-free treatment under the GSP program. 77 Fed. Reg. 1549 (Jan. 10, 2012). See USTR December 29, 2011 Press Release, available at (internet link)


Some 5,000 tariff items are eligible for GSP benefits—approximately 3,500 of which are available to all GSP countries and approximately 1,500 of which are available solely to Least Developed Beneficiary Developing Countries (LDBDCs).

In order to benefit from GSP, a good must be either wholly obtained or sufficiently manufactured in a GSP country. Sufficiently manufactured means that all 3rd-country materials have undergone a substantial transformation plus at least 35% of the good’s value has been added in the beneficiary country. Additionally, the good must be “imported directly”.

Eligible tariff items are identified by the symbols “A”, “A*” or “A+” in the “Special” sub-column of the HTSUS.

  • The symbol “A” indicates that all GSP countries are eligible (HTSUS General Note 4(a))
  • The symbol “A*” indicates that certain GSP countries are ineligible (HTSUS General Note 4(d))
  • The symbol “A+” indicates approximately 1,500 additional tariff items for which only the LDBDCs are eligible (HTSUS General Note 4(b))

Competitive Need Limitations

The GSP program imposes quantitative ceilings called Competitive Need Limitations (CNLs) on GSP benefits for all tariff items and BDC. Under certain circumstances, these ceilings may be waived. For more information see the USTR-US Generalized System of Preferences Guidebook at


  • 19 CFR 10.171 to 10.178 – GSP Regulations
  • HTSUS General Note 4
  • 19 USC 2462 – Designation of Beneficiary Developing Countries
  • 15 CFR Part 2007 – Regulations of the U.S. Trade Representative Pertaining to Eligibility of Articles and Countries for the Generalized System of Preference Program
  • H.R. 1625 – Consolidated Appropriations Act, 2018 (Title V)
  • GSP Guidebook (USTR)
  • GSP by the Numbers (USTR)
  • GSP Annual Reviews (USTR)
  • Program Information, Including CNLs, eligible products, and beneficiary countries (USTR)

See also[edit]

  • Global System of Trade Preferences among Developing Countries (GSTP)
  • “UNCTAD Introduction to Generalized System of Preferences”. Information from the UNCTAD about GSP programs in general.
  • “U.S.” Archived from the original on 2005-04-14. Introduction to the U.S. GSP program by the U.S. Trade Representative.
  • “Generalised Scheme of Preferences”. Information from the European Commission on the EU GSP arrangements.
  • “Japan Generalized System of Preferences”. Introduction to Japan’s GSP program by the Japanese Ministry of Foreign Affairs.

внешние ссылки

  • «Введение ЮНКТАД в Всеобщую систему преференций» . Информация ЮНКТАД о программах ВСП в целом.
  • «США» Архивировано из оригинала на 2005-04-14. Введение в США программы GSP по торговому представителю США .
  • «Обобщенная схема предпочтений» . Информация Европейской комиссии о механизмах ВСП ЕС .
  • «Обобщенная система преференций Японии» . Знакомство с японской программой GSP Министерством иностранных дел Японии .


See Also

  • Trade
  • Commercial Relations
  • Investment
  • Transportation
  • Trade Agreements
  • Trade-Related Issues
  • Trade Legislation
  • Trade Preferences
  • Generalized System Of Preferences



  1. Generalized System of Preferences in the Digest of United States Practice in International Law


See Also

  • Trade
  • Commercial Relations
  • Investment
  • Transportation
  • Trade Agreements
  • Trade-Related Issues
  • Trade Legislation
  • Trade Preferences
  • Generalized System Of Preferences



  1. Generalized System of Preferences in the Digest of United States Practice in International Law



  1. Generalized System of Preferences in the Digest of United States Practice in International Law

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