The EU’s Generalised Scheme of Preferences (GSP) will change significantly from 1 January 2027. While the overall structure remains in place, the system will become stricter, more dynamic and increasingly linked to political and sustainability-related conditions.
For importers and freight forwarders, preferential origin under the GSP will therefore become less straightforward.
The new GSP Regulation will replace Regulation (EU) No 978/2012 and introduces stronger emphasis on monitoring, international standards, sustainability and protection of EU industries.
What remains unchanged?
The three existing regimes will remain:
- Standard GSP
- GSP+
- EBA (Everything But Arms)
The basis for preferential origin also continues to rely on the origin rules under the Union Customs Code (UCC).
What changes?
The most important shift is the increasingly conditional nature of the scheme. Preferential access will become more closely linked to:
- human rights;
- labour rights;
- environmental and climate agreements;
- good governance;
- protection of EU industries.
As a result, a valid proof of origin alone may no longer be sufficient.
Stricter GSP+ requirements
Countries benefiting from GSP+ will need to demonstrate continued compliance with international conventions and submit implementation action plans.
Current GSP+ beneficiaries will receive a transition period until the end of 2028, but reassessment will be required.
Businesses relying on imports from GSP+ countries should already start identifying which supply chains depend on these preferences.
Increased risk of withdrawal of preferences
The European Commission will gain stronger powers to suspend or withdraw preferences, including in cases involving:
- serious human rights violations;
- child labour or forced labour;
- deficiencies in customs controls;
- unfair trading practices.
The new regulation also introduces a link between trade preferences and cooperation on migration-related return obligations.
Greater protection for EU industries
Product graduation and safeguard measures will become more prominent, especially for sectors such as rice, textiles, ethanol and agricultural products.
This means businesses must verify not only whether a country is GSP-eligible, but also whether a specific product still qualifies for preferential treatment at the time of importation.
What does this mean for importers and freight forwarders?
A one-time supplier onboarding check will no longer be enough. Companies should periodically review:
- the applicable GSP regime;
- product graduation risks;
- withdrawal of preferences;
- additional conditions;
- origin documentation and supporting evidence.
Conclusion
The new GSP Regulation does not fundamentally change the concept of preferential origin, but it does make the system more dynamic and complex.
