Tariff changes for countries under the General System of Preference and changes to Ghana's relationship with the EU.
Please note the following changes affecting entitlement to preference from certain countries and which take effect from the dates specified.
From 15 December 2016 Ghana started to provisionally apply the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Union (EU) and its member states, of the other part.
In the absence of a protocol on rules of origin in the agreement, the applicable rules of origin for Ghana exports are those contained in Annex II of the Market Access Regulation.
General System of Preference (GSP)
Changes to GSP with effect from 1 January 2017
Regulation (EU) 2015/1979 explains the following have been classified as upper-middle income countries in 2013, 2014 and 2015. As a result they will lose access to GSP with effect from 1 January 2017 and are removed from Annex II of Regulation (EU) 978/2012:
- Marshall Islands
As there are no other preferential trade agreements for Iraq, Marshall Islands and Tonga imports from these countries will be at the full rate of duty.
From 1 January 2017 exports to and imports from Fiji will only be eligible for preference under Protocol II of the EU interim Partnership Agreement with Papua New Guinea and Fiji.
Cameroon will lose access to GSP with effect from 1 January 2017 as it now has an Economic Partnership Agreement.
Suspension of GSP for certain countries and sectors
GSP section (Article 2(j)
of GSP regulation
Inorganic and organic chemicals
Pearls and precious metals
Iron, Steel and articles of iron and steel
Base metals (exclude iron and steel), articles of base metals
(exclude articles of iron and steel)
Motor vehicles, bicycles, aircraft and spacecraft, ships and boats
|Live animals and animal products excluding fish
Animal or vegetable oils, fats and waxes
|Kenya||S-2a||Live plants and floricultural products|
|Animal or vegetable oils, fats and waxes
Railway and tramway vehicles and products
The European parliament has approved Ecuador’s accession to the EU Colombia/Peru Free Trade Agreement therefore it is entitled to preference under this agreement with effect from 1 January 2017.
Changes from 1 January 2019
The United Nations removed Samoa from least developed country status on 1 January 2014. As a result Samoa no longer qualifies for Everything But Arms (EBA) beneficiary status and will lose access to EBA from 1 January 2019, following a transitional period. From this date Samoa will only be eligible for standard access to GSP under the general arrangement and will be removed from Annex IV of Regulation (EU) 978/2012.
For further information email: firstname.lastname@example.org.
Issued on 5 January 2017 by Customs Directorate, HMRC.
HMRC is changing how information is issued to customers. Sign up to receive digital alerts.
Your Charter explains what you can expect from us and what we expect from you.