Taxation and Customs Union

Generalised System of Preferences

The Agreement under the form of an exchange of letters between the European Union, Switzerland and Norway on cumulation of origin in the framework of the Generalized System of Preferences (GSP) has entered into force on 1st February 2019.

This Agreement allows goods from the beneficiary countries of the GSP to be considered as originating in these countries after that materials originating in the EU, Switzerland or Norway have been included in their complete manufacturing.

The new text replaces the previous Agreement in the form of an exchange of letters, which was applicable since 2001. The replacement is justified by the introduction of new rules of origin and in particular the new Registered Exporters’ system (REX). The new Agreement participates to the simplification of the certification of origin in the framework of the trade relationships with Switzerland, Norway and the GSP beneficiary countries. The texts of the Agreement with Switzerland and Norway are accessible on EUR-LEX.