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Generalised System
of Prefrences : GSP
Objective
The purposes of the Generalized System of Preferences are to
increase export earning of developing countries, to promote their
industrialization and to accererate their rates of economic growth.
Applying the
tariff preferences
1. Products must be covered by the scheme and comply with the
rules of origin.
2. Register as an exporter applying Form A and/or Extend the
expiration of register
2.1 Regulation
- Juristic entity
2.2 Documents
- an applicant Form A registration
- a copy of certificate of juristic (not more than 6 months)
- a copy of value added tax certificated
- a copy of permit for operating factory
- representitive documents
- a copy of the owner's identify card and the representitive
identify card
2.3 Procedure Time
- within 3 working day
2.4 Fees
- free of charge
3. Submission of information sheet
about production process and cost of good.
3.1 Requirements
Certain products falling within
Chapter 84 - 96 such as machinery, mechanical appliances, air
conditioner, automatic data processing, machines and unit
thereof, motor vechicles, camera, electrical machinery and
equipment provided that these products accordance with the rule
of origin.
3.2 Documents
- Information sheet about production process and cost of
goods
- Permit for corporating factory (copy)
- VAT certificate (copy)
- Import entry (copy)
- Invoice of imported material (copy)
- Cash Receipt or tax invoice (copy)
- Flow chart of production process
3.3 Procedure Time
- not later than 5 working days
3.4 Fees
- free of charge
4. Application for certificate of
origin Form A.
4.1 Requirements
- Form A applicant registration.
- Product must be comply with the rules of origin specified by
each GSP schemes
4.2 Documents
- an application form
- a commercial invoice
- a bill of lading or an air waybill
- a paper of cost production declaration and/or a paper of
production process declaration for textile products
- a copy of Form A applicant registration certificate.
4.3 Procedure Time
- within 1 working day
4.4 Fees
- Free of charge
4.5 Relating legistration
- Notification
- Regulation
Issuing
Authorities
Bangkok
- Trade Preferences Division
Office of Commodity Standard Building,
Rachdamneon Klang Avenue, Bangkok 10200
Tel 282-8188 , 629-1684-87
- Certificate of Origin Issuing Office, Bangkok International
Airport
Cargo Terminal, 3rd Floor, Room No. 311
Tel 535-1675, 523-7913
- Certificate of Origin Issuing Office, Bangkok Port
Export Inspection Division, Custom Department
Tel 249-2106, 240-2232
- Foreign Trade Service Section
Office of Commodity Standard Building,
Ratchdamneon Klang Avenue, Bangkok 10200
Tel 281-6767, 282-2824, 629-1524-5
Regional
Office of Foreign Trade, Chiengmai Province, Tel (053) 274671-2
Office of Foreign Trade, Chonburi Province, Tel (038) 341174
Office of Foreign Trade, Srakeaw Province, Tel (037) 232091
Office of Foreign Trade, Khon Kaen Province, Tel (043) 238115
Office of Foreign Trade, Songkla Province, Tel (074) 252501
1. What GSP is.
GSP is the Generalized System of
Preferences which enable certain exporting products originated in
Thailand to certain preference-giving countries a benefits of
recduction or exemption of Most-Favour-Nations tariff rate.
2. GSP
background
After WW II, world economy was
under recession. In order to help developing countries to
increase their competitiveness in the world market which can help
them develop their economy, in 1968 developed countries, under
the auspices of the UNCTAD, agreed to establish the programm
called ' the Generalized System of Preferences - GSP'.
At present, Thailand is granting GSP benefits from 27 beneficiary
giving countries. They are
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Country
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Starting date
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Australia 1
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July 1966
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European Union (15 member
countries)
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1 July 1971
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Japan
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1 August 1971
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New Zealand
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1 January 1972
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Canada
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1 July 1974
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United States
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1 January 1976
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Norway
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1 October 1971
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Switzerland
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1 March 1972
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Russia
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1 January 1965
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Hungary
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1 January 1972
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Bulgaria
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1 April 1972
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Czech
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28 February 1972
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Poland
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1 January 1976
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3.
Objectives
-
To make developing countries
aware of the potential for trade expansion arising from GSP
schemes and to increase their capabilities to make use of these
schemes;
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To make developing countries
become industrially developed
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To make developing countries
develop their economy.
4. GSP
principles
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Non-reciprocal
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Non-discriminatory
5. GSP
schemes
There are 13 GSP schemes of 27
beneficiary-giving countries which Thailand has been one of the
eligible beneficiary-recieving countries since the start of the
programme. They have the major characteristics in common as
follows;
- Effective period
- Product coverage
Each programmes has their own GSP
products list which almost all of them are industrial products.
Thus, some certain of agricultural products are included in the
programme.
However, some sensitive products are also excluded from the
programme as well. For example, the GSP programme of the United
States does not include textile , apparels, footwears,
glassware, iron and steel, articles of iron and steel,
petroleum products and certain agricultural products. - GSP
margin
The GSP margin of each GSP products are varied due to their
Harmonized System of Tariff Nomenclature, ususally classified
under 8 digits, and the GSP scheme. However, for the US scheme,
the GSP rate of each products covered are "free".
- Rules of
Origin
The products that can get benefit of reduced or exempted tariff
under GSP programmes have to be originated in the GSP-receiving
country. That is the manufacturing processes comply with the
stated rules of origin. The principal requirements are
-- The product is wholly
obtained or, for not wholly obtained products, the imported
inputs have to be substantial tranformationed as required of
each products of each scheme.
-- Direct consignment
-- Certificate of Origin Form A
- GSP Limitations
In order to protect domestic
industries and to increase the equal distribution of GSP
benefits to all GSP-receiving countries, each GSP programmes
set the GSP limitations such as competitive need limite-CNL of
the US GSP programme.
6. GSP
benefits
to promote new products to the
markets by using GSP as a tool
to promote the products which, in consequence, will bring
more investments, employments and economic developments of
the countries as a whole
to promote the utilization of domestic materials in the
production in order to comply with the rules of origin
requirements.
7. Prefrences giving Countries
1. The United States of America
. The United States of America
2. Canada
. Canada
3. European Union
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Austria
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Italy
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Belgium
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Luxemberg
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Denmark
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The Netherland
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Finland
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Portugal
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France
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Spain
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Germany
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Sweden
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Greece
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England
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Ireland
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4. The European Free Trade Area
. Switzerland
. Norway
5. The Socialist Countries
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Hungary
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Slovakia
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Bulgaria
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Poland
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Chec Republic
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Russia
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6. Japan
. Japan
7. Australia
. Australia
8. New Zealand
. New Zealand
8.
Eligible Articles Under The GSP Scheme
01
Live animals.
02 Meat and edible meat offal.
03 Fish and crustaceans, molluscs
and other aquatic invertebrates.
04 Dairy produce; birds’eggs;
natural honey; edible products of animal origin, not elsewhere
specified or included.
05 Products of animal origin, not
elsewhere specified or included.
06 Live trees and other plants;
bulbs, roots and the like; cut flowers and ornamental foliage.
07 Edible vegetables and certain
roots and tubers.
08 Edible fruit and nuts; peel of
citrus fruit or melons.
09 Coffee, tea, mate and spices.
10 Cereals.
11 Products of the milling
industry; malt; starches; inulin; wheat gluten.
12 Oil seeds and oleaginous
fruits; miscellaneous grains, seeds snd fruit; industrial or
medicinal plants; straw and fodder.
13 Lac; gums; resins and other
vegetable saps and extracts.
14 Vegetable plaiting materials;
vegetable products not elsewhere specified or included.
15 Animal or vegetable fats and
oils and their cleavage products; prepared edible fats; animal
or vegetable waxes.
16 Preparations of meat, of fish
or of crustaceans, molluscs or other aquatic invertebrates.
17 Sugars and sugar
confectionery.
18 Cocoa and cocoa preparations.
19 Preparations of cereals,
flour, starch or milk; pastrycooks’ products.
20 Preparations of vegetables,
fruit, nuts or other parts of plants.
21 Miscellaneous edible
preparations.
22 Beverages, spirits and
vinegar.
23 Residues and waste from the
food industries; prepared animal fodder.
24 Tobacco and manufactured
tobacco substitutes.
25 Salt; sulphur; earths and
stone; plastering materials,lime and cement.
26 Ores, slag and ash.
27 Mineral fuels, mineral oils
and products of their distillation; bituminous substances;
mineral waxes.
28 Inorganic chemicals; organic
or inorganic compounds of precious metals, of rare-earth
metals, of radioactive elements or of isotopes.
29 Organic chemicals
30 Pharmaceutical products.
31 Fertilisers.
32 Tanning or dyeing extracts;
tannins and their derivatives; dyes, pigments and other
colouring matter; paints and varnishes; putty and other
mastics; inks.
33 Essential oils and resinoids;
perfumery, cosmetic or toilet
34 Soap, organic surface-active
agents, washing preparations, lubricating preparations,
artificial waxes, prepared waxes, polishing or scouring
preparations, candles and similar articles, modelling pastes,
“dental waxes” and dental preparations with a basis of
plaster.
35 Albuminoidal substances;
modified starches; glues; enzymes.
36 Explosives; pyrotechnic
products; matches; pyrophoric alloys; certain combustible
preparations.
37 Photographic or
cinematographic goods.
38 Miscellaneous chemical
products.
39 Plastics and articles thereof.
40 Rubber and article thereof.
41 Raw hides and skins (other
than furskins) and leather.
42 Articles of leather; saddlery
and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut).
43 Furskins and artificial fur;
manufacturers thereof.
44 Wood and articles of wood;
wood charcoal.
45 Cork and articles of cork.
46 Manufacturers of straw, of
esparto or of other plaiting materials; basketware and
wickerwork.
47 Pulp of wood or of other
fibrous cellulosic material; waste and scrap of paper or
paperboard.
48 Paper and paperboard; articles
of paper pulp, of paper or of paperboard.
49 Printed books, newspapers,
pictures and other products of the printing industry;
manuscripts, typescripts and plans.
50 Silk.
51 Wool, fine or coarse animal
hair; horsehair yarn and woven fabric.
52 Cotton.
53 Other vegetable textile fibres;
paper yarn and woven fabrics of paper yarn.
54 Man-made filaments.
55 Man-made staple fibres.
56 Wadding, felt and nonwovens;
special yarns; twine, cordage, ropes and cables and articles
thereof.
57 Carpets and other textile
floor coverings.
58 Special woven fabrics; tufted
textile fabrics; lace; tapestries; trimmings; embroidery.
59 Impregnated, coated, covered
or laminated textile fabrics; textile articles of a kind
suitable for industrial use.
60 Knitted or crocheted fabrics.
61 Articles of apparel and
clothing accessories, knitted or crocheted.
62 Articles of apparel and
clothing accessories, not knitted or crocheted.
63 Other made up textile
articles; sets; worn clothing and worn textile articles; rags.
64 Footwear, gaiters and the
like; parts of such articles.
65 Headgear and parts thereof.
66 Umbrellas, sun umbrellas,
walking-sticks, seat-sticks, whips, riding-crops and parts
thereof.
67Prepared feathers and down and
articles made of feathers or of down; artificial flowers;
articles of human hair.
68 Articles of stone, plaster,
cement, asbestos, mica or similar materials.
69 Ceramic products.
70 Glass and glassware.
71 Natural or cultured pearls,
precious or semi-precious stones, precious metals, matals clad
with precious metal and articles thereof; imitation jewelry;
coin.
72 Iron and steel.
73 Articles of iron or steel.
74 Copper and articles thereof.
75 Nickel and articles thereof.
76 Aluminium and articles
thereof.
77 Reserved for possible future
use in the Harmonized System)
78 Lead and articles thereof.
79 Zinc and articles thereof.
80 Tin and articles thereof.
81 Other base metals; cermets;
articles thereof.
82 Tools, implements, cutlery,
spoons and forks, of base metal; parts thereof of base metal.
83 Miscellaneous articles of base
metal.
84 Nuclear reactors, boilers,
machinery and mechanical appliances; parts thereof.
85 Electrical machinery and
equipment and parts thereof; sound recorders and reproducers,
television image and sound recorders and reproducers, and
parts and accessories of such articles.
86 Railway or tramway
locomotives, rolling-stock, and parts thereof; railway or
tramway track fixtures and fittings and parts hereof;
mechanical (including electro-mechanical) traffic signalling
equipment of all kinds.
87 Vehicles other than railway or
tramway rolling-stock,and parts and accessories thereof.
88 Aircraft, spacecraft, and
parts thereof.
89 Ships, boats and floating
structures.
90 Optical, photographic,
cinematographic, measuring,checking, precision, medical or
surgical instruments and apparatus; parts and accessories
thereof.
91 Clocks and watches and parts
thereof.
92 Musical instruments; parts and
accessories of such articles.
93 Arms and ammunition; parts and
accessories thereof.
94 Furniture; bedding,
mattresses, mattress supports,cushions and similar stuffed
furnishings; lamps and lighting fittings, not elsewhere
specified or included; illuminated signs, illuminated
name-plates and the like; prefabricated buildings.
95 Toys, games and sports
requisites; parts and accessories thereof.
96 Micellaneous manufactured
articles.
97 Works of art, collectors’
pieces and antiques.
9. GSP
Rules of Origin
1.
Origin Criteria
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EU,
Switzerland, Norway, Japan
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1. The products are wholly
obtained in the preference - receiving country of
production, or
2. Manufacture in which all the non - originating
materials used have undergone sufficient working or
processing, provided that all the non-originating
materials used shall be considered to have been
sufficiently worked or processed when the product obtained
is classified under other Hs. heading different from those
under which all the non - originating materials used in
its manufacture are classified, or
3. Manufacture from non - originating materials of a given
HS heading, or
4. Manufacture in which the value of all the non -
originating materials used is represented by a certain
percentage of the ex - works price / FOB. price of the
finished product.
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The
United States of America
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1. The products are wholly
obtained in the preference - receiving country of
production, or
2. Manufacture in which the cost or value of the domestic
materials plus the direct cost of processing operations
performed in the preference - receiving country must be
not less than 35 percent of the ex - factory price of the
finished product.
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New
Zealand
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1. The products are wholly
obtained in the preference - receiving country of
production, or
2. Manufacture in which the final process must be
performed in the preference - receiving country and the
expenditure of materials and components originating in any
preference - receiving country and / or in New Zealand and
expenditure on other items of ex-factory or works cost
(e.g. cost of materials excluding duties, manufacturing
wages, overhead expenses, cost of containers other than
outside package, etc.) incurred in any preference -
receiving country or in New Zealand is not less than 50
percent of the ex - factory or works cost of the finished
product.
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Australia
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1. The products are wholly
obtained in the preference - receiving country of
production, or
2. Manufacture in which the final process must be
performed in the preference - receiving country and not
less than 50 percent of value of the ex-factory or the ex
- works cost of the product is represented by the value of
labour and / or materials of :
- The preference - receiving country, or
- The preference - receiving country and Australia, or
- The preference - receiving country and one or more other
preference - receiving country, or
- The preference - receiving country, one or more other
preference - receiving countries and Australia
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Canada
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1. The products are wholly
obtained in the preference - receiving country of
production, or
2. Manufacture in which the value of imported content does
not exceed 40 percent of the ex - factory price of the
exported product.
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The
socialist Eastern European Countries
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1. The products are wholly
obtained in the preference - receiving country of
production, or
2. Manufacture in which the cost of imported content does
not exceed 50 percent of the FOB. price of the exported
product.
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2. Direct
Consignment
The products eligible for preference must be transported
direct from the preference - receiving country to the
preference - giving country under the consignment conditions
prescribed by individual preference - giving
countries as indicated in the following paragraphs.
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EU
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1.
The products must be transported from a preference -
receiving country to EU without passing through the
territory of any other country except that the products
manufactured within one member state of the regional
group of preference -receiving countries may be
transported passing through another member state of the
same regional group of preference -reciving countries
(There are three separate regional groups of preference
-receiving countries : ASEAN CACM ANDEAN).
2. The products may be transported through the territory
of countries other than the exporting preference -
receiving country, with or without trans - shipment or
temporary warehousing within those countries, provided
that the products have remained under customs control in
the country of transit or warehousing and have not
undergone operations other than unloading, reloading or
any operation designed to preserve them in good
condition.
3. The products may be transported through the territory
of Norway or Switzerland with or without
trans-shipment or temporary warehousing within those
countries and subsequently re - exported to EU in full or
in part, provided that the products have remained
under customs control in the country of transit or
warehousing and have not undergone operations other than
unloading, reloading or any operation designed to
preserve them in good condition.
4. The products may be transported by pipeline without
interruption across a territory other than that of the
exporting preference - receiving country.
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The
United States of America
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1.
The products must be transported direct from a preference
- receiving country of production to The United States of
America.
2. Special rules apply for shipments through a free -
trade zone in a preference - receiving country as follows
:
- The merchandise must not enter into the commerce of the
country maintaining the free-trade zone;
- The eligible article must not undergo any operation
other than -
- sorting, grading or testing;
- packing / unpacking / changes
of packing;
- affixing marks, labels;
- operations necessary to ensure
the preservation of merchandise in its conditions as
introduced into the free - trade zone.
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Japan
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1.
The products must be transported from a preference -
receiving country to Japan without passing through the
territory of any other country.
2. The products may be transported through the
territories of countries other than the exporting
preference - receiving countries for geographical reasons
or exclusively on account of transport requirement, with
or without trans - shipment or temporary warehousing in
those countries, provided that the products have remained
under customscontrol in the country of transit or
warehousing and have not undergone operations other than
unloading, reloading or any operation designed to
preserve them in good condition.
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Canada
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1.
The products must be transported from a preference -
receiving country to Canada without passing through the
territory of any other country.
2. The products may be transported through the
territories of countries other than the exporting
preference - receiving countries with or without trans -
shipment or temporary warehousing within those countries,
provided that the products have remained under customs
control in the country of transit or warehousing and have
not undergone operations other than unloading, reloading
or any operation designed to preserve them in good
condition.
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Switzerland
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1.
The products must be transported from a preference -
receiving country to Switzerland without passing through
the territory of any other country.
2. The products may be transported through the
territories of countries other than the exporting
preference - receiving country for geographical reasons
or exclusively on account of thransport requirement, with
or without trans - shipment or temporary warehousing
within those countries, provided that the products have
remained under customs control in the country of transit
or warehousing and have not undergone operations other
than unloading, reloading or any operation designed to
preserve them in good condition.
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Norway
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1.
The products must be transported from a preference -
receiving country to Norway without passing through the
territory of any other country.
2. The products may be transported through the
territories of countries other than the exporting
preference - receiving country, with or without trans -
shipment or temporary warehousing in those countries,
provided that the products have remained under customs
control in the country of transit or warehousing and have
not undergone operations other than unloading, reloading
or any operation designed to preserve them in good
condition.
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Australia
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No consignment rule is
applied.
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New
Zealand
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1.
The products must be transported from a preference -
receiving country to New zealand without passing through
the territory of any other country.
2. The products may be transported through the
territories of countries other than the exporting
preference - receiving country, with or without trans -
shipment or temporary warehousing in those countries,
provided that the products have remained under customs
control in the country of transit or warehousing and have
not undergone operations other than unloading, reloading
or any operation designed to preserve them in good
condition.
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The socialist
Eastern European
Countries
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1.
The products must be transported direct from a preference
- receiving country to a preference - giving country and
are purchased direct from a firm registered in a
preference - giving country.
2. The products may be transported through the
territories of countries other than the exporting
preference - receiving country for geographical,
thransport, technical or economic reasons, provided that
they are temporarily stored in the territory of those
countries and are under the transit countries’ customs
control.
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General Section
