EU GSP from 2027: new Regulation 2026/1395, GSP+, EBA and origin rules
From 1 January 2027, a new EU Generalised Scheme of Preferences, Regulation (EU) 2026/1395, replaces Regulation (EU) No 978/2012 and applies until the end of 2036. The three arrangements stay, but the conditions change and the list of beneficiary countries is updated. The rules of origin do not change, so exporters keep using REX and the statement on origin.
Checked against official sources: 2026-10
At a glance
What the new GSP is
The EU's Generalised Scheme of Preferences (GSP) cuts or removes import duty on goods from developing countries. Regulation (EU) 2026/1395 applies from 1 January 2027 and replaces Regulation (EU) No 978/2012, which was in force until 31 December 2026. Finnish Customs explains that the new regulation applies until the end of 2036, keeps the three arrangements unchanged and updates the list of beneficiary countries in its Annex I, with transitional measures in the footnotes.
- Standard GSP: zero or reduced tariffs on two-thirds of all product lines, for lower-middle-income countries.
- GSP+: zero tariffs on the same two-thirds of product lines, for vulnerable economies that meet the requirements of 32 international conventions.
- Everything But Arms (EBA): duty-free and quota-free access for least developed countries, for all products except arms and ammunition.
What changes from 2027
The EU's factsheet on the new scheme lists these changes:
- Cooperation on migration is linked to trade preferences through a structured and proportionate mechanism.
- A new rice safeguard allows tariff-rate quotas when needed.
- Product graduation works with revised thresholds.
- Environmental and climate violations are explicitly included in the conditions for withdrawing preferences.
- Current GSP+ beneficiaries have a two-year transitional period, until the end of 2028.
- Countries that graduate from least developed country status keep EBA preferences for three years, to prevent sudden tariff increases.
What stays the same: origin and REX
The new regulation does not change the GSP rules of origin. Under the European Commission's guidance, a registered exporter in the REX system adds a statement on origin to an invoice, delivery note, packing list or other commercial document that identifies the goods and the exporter. For consignments of EUR 6,000 or less, any exporter can make out the statement without REX registration. Regional cumulation, extended cumulation with free trade partners, and cumulation with Norway, Switzerland and Türkiye remain possible.
Step by step
- Check in Annex I of Regulation (EU) 2026/1395 whether your country is a beneficiary from 1 January 2027, and under which arrangement.
- Look up the GSP rate for your product's code in TARIC, since Standard GSP and GSP+ cover two-thirds of product lines.
- Check that your products still meet the GSP rules of origin, which do not change.
- Keep your REX registration up to date, or use the statement on origin without registration only for consignments up to EUR 6,000.
- Put the statement on origin on the commercial invoice or another commercial document for each shipment.
- If your country is graduating from least developed country status or is a current GSP+ beneficiary, note the end date of its transition.
Documents you usually need
- Commercial invoice with the statement on origin
- REX registration number
- Packing list
- Bill of lading or air waybill
- Bill of materials and supplier documents proving origin
- Production records
Common problems and how to avoid them
What to do: Check Annex I of Regulation (EU) 2026/1395 and its footnotes on transitional measures; the list of beneficiaries is updated.
What to do: Above EUR 6,000 the statement must be made out by an exporter registered in REX.
What to do: Standard GSP and GSP+ cover two-thirds of product lines, and product graduation can remove preferences for some goods; check TARIC for the code.
What to do: The rules of origin do not change with the new regulation; existing REX registrations and statements on origin continue to be used.
Sources
- Generalised System of Preferences (GSP) Finnish Customs
- Factsheet: The new EU Generalised Scheme of Preferences (April 2026) European External Action Service
- Generalised System of Preferences (GSP): preferential rules of origin European Commission
Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.
Trade notes
Common questions
When does the new EU GSP start?
On 1 January 2027. Regulation (EU) 2026/1395 replaces Regulation (EU) No 978/2012 and applies until the end of 2036.
Do the GSP rules of origin change in 2027?
No. The new regulation does not change the rules of origin, so REX and the statement on origin continue as before.
What does EBA give?
Duty-free and quota-free access to the EU for least developed countries, for all products except arms and ammunition.
What happens to a country leaving least developed country status?
It keeps EBA preferences for three years after graduation, according to the EU's factsheet on the new scheme.
Do I need REX registration?
Yes for consignments over EUR 6,000. For consignments of EUR 6,000 or less, any exporter can make out the statement on origin.
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