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Generalised scheme of tariff preferences

Document TA-10-2026-0114 · P10_TA(2026)0114 · PE703.100

Kind
Adopted text TA-10-2026-0114
Date
28 April 2026
Dossier
2021/0297(COD)
More facts (3)
Voted
  • 28 Apr 2026 (adopted text) Passed 459 for, 127 against, 70 abstained
Formats
Official page PDF Word
Subject matter
CDEV, PCOM, RPRE
More
Cite this page Official page (opens the official site)
Link to this page

In short

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AI: In short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Parliament's amended version of the proposed regulation on applying a generalised scheme of tariff preferences, which repeals Regulation (EU) No 978/2012. It lays down rules for the EU's preferential tariff arrangements for developing countries, including the standard scheme, GSP+ and EBA. It sets conditions for beneficiary countries, including ratification of international conventions and cooperation on customs and trade. It provides for withdrawal or suspension of preferences in cases of serious violations of principles or trade fraud.

Key points

  1. The regulation applies a generalised scheme of tariff preferences, repealing Regulation (EU) No 978/2012.
  2. It establishes the standard scheme, the special incentive arrangement for sustainable development and good governance (GSP+), and the arrangement for least developed countries (EBA).
  3. Beneficiary countries must ratify and effectively implement listed international conventions on human rights, labour rights, environment and good governance.
  4. Preferences may be withdrawn temporarily or permanently if a country seriously violates principles or commits fraud or irregularities.
  5. The Commission monitors beneficiary countries and reports regularly to Parliament and the Council.
  6. Graduation of products or countries from the scheme occurs when competitiveness thresholds are met.
  7. The regulation includes safeguard measures to protect EU industries from surges in imports.

Who is affected

  • Developing countries that are beneficiaries of the EU's tariff preferences, including least developed countries.
  • EU importers and industries that use or compete with preferential imports.

Legal basis. Article 207(2) of the Treaty on the Functioning of the European Union

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Text

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Committee on International Trade

European Parliament legislative resolution of 28 April 2026 on the proposal for a regulation of the European Parliament and of the Council on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012 of the European Parliament and of the Council (COM(2021)0579 – C9-0364/2021– 2021/0297(COD))

(Ordinary legislative procedure: first reading)

The European Parliament,

– having regard to the Commission proposal to Parliament and the Council (COM(2021)0579),

– having regard to Article 294(2) and Article 207(2) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C9-0364/2021),

having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

– having regard to the provisional agreement approved by the committee responsible under Rule 75(4) of its Rules of Procedure and the undertaking given by the Council representative by letter of 19 December 2025 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

– having regard to Rule 60 of its Rules of Procedure,

– having regard to the opinions of the Committee on Foreign Affairs and the Committee on Development,

– having regard to the report of the Committee on International Trade (A9-0147/2022),

1. Adopts its position at first reading hereinafter set out;

2. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

P10_TC1-COD(2021)0297

Position of the European Parliament adopted at first reading on 28 April 2026 with a view to the adoption of Regulation (EU) 2026/… of the European Parliament and of the Council on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2026/1395.)

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Sources & citation

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Permalink
https://news.eu-parl.st-solutions.dev/texts/TA-10-2026-0114
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2026). “Generalised scheme of tariff preferences”. Text, 28 April 2026. docId TA-10-2026-0114, reference TA10-0114/2026. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-10-2026-0114 (retrieved 25 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/TA-10-2026-0114_EN.html. Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/TA-10-2026-0114 (CC BY 4.0).
BibTeX 
@misc{epw-text-ta-10-2026-0114,
  author = {{European Parliament}},
  title = {{Generalised scheme of tariff preferences}},
  year = {2026},
  date = {2026-04-28},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-10-2026-0114}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-10-2026-0114},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId TA-10-2026-0114, reference TA10-0114/2026. Official source: https://www.europarl.europa.eu/doceo/document/TA-10-2026-0114\_EN.html. Data: EP Open Data API: document record (CC BY 4.0)}
}