The EU's system of GSP includes general arrangements and, in addition, a number of special arrangements including those for LDCs (under the Everything But Arms or EBA initiative) and those for countries where drug production and drug trafficking are a problem.
Table 3.7 compares tariff rates under selected GSP arrangements with the standard tariffs applied under the MFN. Entry prices still apply to products such as apples, pears etc., regardless of the preferential status of the country, but the ad-valorem duty component may be zero, as in the case of LDCs, or lower than the MFN rate, as in the case of SPGEs exporting grapes. SPGEs exporting apples, pears and tomatoes, for which entry prices also apply, do not benefit from a preferential ad-valorem tariff rate except where these products are shipped within a quota.
In practice, most developing countries are able to export to the EU under different forms of concession which impose low or zero duties on many NTAEs. This may explain why import tariffs are not cited by exporters as a barrier to entry into the EU market.
Table 3.8 outlines the range of tariff rates for selected commodities entering the United States. In addition to the MFN tariff rate, there is the GSP (generalized system of preferences) rate applied to imports from developing countries and others (e.g. a number of near East and north African countries), a further concessional rate for the least developed countries (LDCs) and special rates applying to the United States' NAFTA partners, Canada and Mexico.
For developing countries these (GSP) tariff concessions result in year-round duty-free access for several products and duty-free access for others at specific times of year. Exceptions are major origins (such as Peru for asparagus and Colombia for cut flowers). LDCs enjoy duty free access for all the major product categories. Under the NAFTA, tariffs are zero for the most part, but there are tariffs at certain times of year on tomatoes, chillies and cantaloupes/melons (ex Mexico).
Japan offers relatively few tariff concessions to developing countries under its GSP system. For the most part, GSP rates and MFN rates are the same. It does apply reduced GSP rates on imports of mangoes, lychee, passion fruit, rambutan and guavas, and on some very specific fresh and dried vegetable products. Duty free status is afforded to LDCs for certain products, principally tropical fruits, dried vegetables, cut flowers, medicinal herbs and ginger.
Where importing countries operate tiered (seasonal) tariff systems, the margin of preference for GSP and LDC countries tends to exist only during the out-of-season (low tariff) period.
Table 3.7: Current preferential3/ import tariffs for selected NTAEs - EC (percent)
| |
|
MFN |
SPGA1/ |
SPGE2/ |
|
Avocados |
Fresh or dried: |
|
|
|
|
- 01 Dec-31 May |
4.0% |
Free |
Free |
|
|
- 01 Jun to 30 Nov |
5.1% |
Free |
Free |
|
|
Mangoes |
Fresh or dried: |
Free |
Free |
Free |
|
Papayas |
Fresh: |
Free |
Free |
Free |
|
Dried: |
2.0% |
Free |
Free |
|
|
Pineapples |
Fresh or dried: |
5.8% |
Free |
Free |
|
Apples5/ |
Fresh: |
3.0%MAX 23€/100kg |
Free |
3.0%MAX 23€/100kg4/ |
|
Dried: |
3.2% |
Free |
Free |
|
|
Grapes5/ |
Fresh: |
11.5% |
Free |
8.0% |
|
Dried: |
2.4% |
Free |
Free |
|
|
Cantaloupes and other melons |
Fresh: |
8.8% |
Free |
Free |
|
Pears5/ |
Fresh: |
2.5%MIN 1€/100kg |
Free |
Free |
|
Dried: |
6.4% |
Free |
Free |
|
|
Strawberries |
Fresh: |
|
|
|
|
01May - 31 Jul |
12.8% MIN 2.4€/100kg |
Free |
12.8% MIN 2.4€/100kg |
|
|
01 Aug - 30 Apr |
11.2% |
Free |
7.7% |
|
|
Green beans |
Fresh or chilled: |
11.2% |
Free |
Free |
|
Tomatoes5/ |
Fresh or chilled: |
8.8%+MAX 29.8€/100kg |
Free |
8.8%+MAX 29.8€/100kg |
|
Sweet corn |
Fresh or chilled: |
9.4€/100kg/net |
Free |
Free |
|
Asparagus |
Fresh or chilled: |
10.2% |
Free |
Free |
|
Aubergines |
Fresh or chilled: |
12.8% |
Free |
Free |
|
Onions and Shallots |
Fresh or chilled: |
9.6% |
Free |
6.1% |
|
Onions, dry |
|
12.8% |
Free |
Free |
|
Cabbages |
Fresh or chilled: |
12.0% |
Free |
8.5% |
|
Green peas |
Fresh or chilled: |
11.2% |
Free |
Free |
|
Mushrooms, dried |
|
12.8% |
Free |
Free |
|
Vegetables, prepared |
|
|
|
|
|
(by vinegar or acetic acid) |
|
16.0% |
Free |
Free |
|
Sweet corn (prepared or preserved by vinegar or acetic acid) |
|
5.1%+9.4€/100kg |
Free |
0%+9.4€/100kg |
|
Tomatoes, peeled |
|
14.4% |
Free |
Free |
|
Tropical fruits, prepared |
Homogenized preparations: |
15.0% |
Free |
Free |
|
Tropical fruits purée: |
15.0% |
Free |
Free |
|
|
Pineapple juice |
-containing added sugar |
15.2% |
Free |
Free |
|
|
-not containing added sugar |
16.0% |
Free |
Free |
|
Tomato juice |
-containing added sugar |
16.0% |
Free |
Free |
|
Apple juice |
-containing added sugar |
18.0% |
Free |
Free |
|
-not containing added sugar |
18.0% |
Free |
Free |
|
|
Apple paste and purée |
Apple purée, including compotes: |
24.0% |
Free |
Free |
|
Apple purée, including compotes, with a sugar content exceeding 13% but not exceeding 30% by weight: |
24%+4.2€/100kg |
Free |
0%+4.2€/100kg |
|
|
Strawberry purée and paste |
With a sugar content exceeding 30% by weight |
24%+23€/100kg |
Free |
0%+23€/100kg |
|
Strawberry jam |
Homogenized preparations, with a sugar content exceeding 13% by weight: |
24%+4.2€/100kg |
Free |
0%+4.2€/100kg |
|
Other: |
24.0% |
Free |
Free |
|
|
Garlic |
Fresh or chilled |
9.6%+120€/100kg |
Free |
9.6%+100€/100kg |
|
Ginger |
|
Free |
Free |
Free |
|
Chillies and peppers, green |
Fresh or chilled |
6.4% |
Free |
Free |
|
Cut flowers |
Fresh: |
|
|
|
|
From 1 November to 31 May: |
|
|
|
|
|
Orchids |
8.5% |
Free |
Free |
|
|
Chrysanthemums |
8.5% |
Free |
Free |
|
|
Gladioli |
8.5% |
Free |
Free |
|
|
Roses |
8.5% |
Free |
Free |
|
|
Carnations |
8.5% |
Free |
Free |
|
|
Other |
8.5% |
Free |
Free |
|
|
From 1 June to 31 October: |
|
|
|
|
|
Orchids |
12.0% |
Free |
Free |
|
|
Chrysanthemums |
12.0% |
Free |
Free |
|
|
Gladioli |
12.0% |
Free |
Free |
|
|
Roses |
12.0% |
Free |
Free |
|
|
Carnations |
12.0% |
Free |
Free |
|
|
Other |
12.0% |
Free |
Free |
|
|
Other |
10.0% |
Free |
Free |
|
|
Medicinal Plants |
Liquorice roots |
Free |
Free |
Free |
|
Ginseng roots |
Free |
Free |
Free |
|
|
Coca leaf |
Free |
Free |
Free |
|
|
Poppy straw |
Free |
Free |
Free |
|
|
Tonquin beans |
3.0% |
Free |
Free |
|
|
Wild marjoram (Organum volgare) branches, stems and leaves |
Free |
Free |
Free |
|
|
Sage (Salvia officinalis), leaves and flowers |
Free |
Free |
Free |
|
|
Other |
Free |
Free |
Free |
Sources: EU Taxation and Customs Union, TARIC database; Official Journal of the European Communities
1/ SPGA: Countries included in the special arrangements for Least Developed Countries (LDC), following the Everything But Arms (EBA) initiative.
2/ SPGE: Countries included in the special arrangements to combat drug production and trafficking: Andean Group (Colombia, Venezuela, Ecuador, Peru, Bolivia). plus the Central American Common Market (Guatemala, Honduras, El Salvador, Nicaragua, Costa Rica, Panama), plus Pakistan.
3/ Zero or reduced duties are also available to signatory countries of the Lomé Agreement.
4/ 0% for within-quota shipments.
5/ Entry prices apply.
Table 3.8: Current preferential import tariffs for selected NTAEs - United States (percent)
| |
|
MFN |
GSP |
LDC |
Canada |
Mexico |
|
Avocados |
Fresh or dried: |
11.2 c/kg |
11.2 c/kg |
Free |
Free |
Free |
|
Mangoes |
Fresh: |
6.6 c/kg |
Free |
Free |
Free |
Free |
|
Dried: |
1.5 c/kg |
Free |
Free |
Free |
Free |
|
|
Papayas |
Fresh: |
5.4% |
Free |
Free |
Free |
Free |
|
Dried: |
1.8% |
Free |
Free |
Free |
Free |
|
|
Pineapples |
Fresh or dried Not reduced in size: |
|
|
|
|
|
|
- in bulk: |
0.51 c/kg |
0.51 c/kg |
Free |
Free |
Free |
|
|
- in crates: |
1.10 c/kg |
1.10 c/kg |
Free |
Free |
Free |
|
|
Reduced in size: |
0.44 c/kg |
0.44 c/kg |
Free |
Free |
Free |
|
|
Apples |
Fresh: |
Free |
Free |
Free |
Free |
Free |
|
Dried: |
0.74 c/kg |
Free |
Free |
Free |
Free |
|
|
Grapes |
Fresh: |
|
|
|
|
|
|
- 15 Feb-31 Mar |
1.13 US/$/m3 |
1.13 US$/m3 |
Free |
Free |
Free |
|
|
- 01 Apr-30 Jun |
Free |
Free |
Free |
Free |
Free |
|
|
- Any other time |
1.80 US$/m3 |
1.80 US$/m3 |
Free |
Free |
Free |
|
|
Dried: |
3.5 c/kg |
3.5 c/kg |
Free |
Free |
Free |
|
|
Cantaloupes and other melons
|
Fresh: |
|
|
|
|
|
|
- 01 Aug-15 Sep |
12.8% |
12.8% |
Free |
Free |
Free |
|
|
- Any other time |
29.8% |
Free |
Free |
Free |
01 Jan - 15 May & during December: Free |
|
|
Ogen and Galia melons: |
|
|
|
|
|
|
|
- 01 Dec-31 May |
1.6% |
Free |
Free |
Free |
Free |
|
|
- Any other time |
6.3% |
Free |
Free |
Free |
Free |
|
|
Other melons: |
|
|
|
|
|
|
|
- 01 Dec-31 May |
5.4% |
Free |
Free |
Free |
Free |
|
|
- Any other time |
28.0% |
28.0% |
Free |
Free |
11.6% |
|
|
Pears |
Fresh: |
|
|
|
|
|
|
- 01 Apr-30 Jun |
Free |
Free |
Free |
Free |
Free |
|
|
- Any other time |
0.3 c/kg |
0.3 c/kg |
Free |
Free |
Free |
|
|
Strawberries |
Fresh: |
|
|
|
|
|
|
- 15 Jun-15 Sep |
0.2 c/kg |
Free |
Free |
Free |
Free |
|
|
- Any other time |
1.1 c/kg |
Free |
Free |
Free |
Free |
|
|
Dried: |
1.4 c/kg |
Free |
Free |
Free |
Free |
|
|
Green beans |
Fresh or chilled: |
4.9 c/kg |
4.9 c/kg |
Free |
Free |
Free |
|
Fresh or chilled: |
|
|
|
|
|
|
|
Tomatoes |
- 01 Mar-Jul 15 |
3.9 c/kg |
3.9 c/kg |
Free |
Free |
Free |
|
- 01 Sep-14 Nov |
3.9 c/kg |
3.9 c/kg |
Free |
Free |
Free |
|
|
- 15 Jul-31 Aug |
2.8 c/kg |
2.8 c/kg |
Free |
Free |
Free |
|
|
- 15 Nov-end Feb |
2.8 c/kg |
Free |
Free |
Free |
15 Nov-30 Nov: Free |
|
|
Sweet corn |
Fresh or chilled: |
21.3% |
21.3% |
21.3% |
Free |
Free |
|
Asparagus |
Fresh or chilled: |
|
|
|
|
|
|
- Not reduced in size: entered from 15 Sep to 15 Nov and transported by air: |
5.0% |
Free1/ |
Free |
Free |
Free |
|
|
- Other: |
21.3% |
21.3% |
Free |
Free |
White asparagus: Free |
|
|
Aubergines |
Fresh or chilled: |
|
|
|
|
|
|
- 01 Apr-30 Nov |
2.6 c/kg |
Free |
Free |
Free |
Free |
|
|
- Other |
1.9 c/kg |
Free |
Free |
Free |
Free |
|
|
Onions and shallots |
Fresh or chilled: |
|
|
|
|
|
|
Onion sets |
0.83 c/kg |
Free2/ |
Free |
Free |
Free |
|
|
Other: |
|
|
|
|
|
|
|
- Pearl onions not over 16 mm in diameter |
0.96 c/kg |
Free |
Free |
Free |
Free |
|
|
- Other |
3.1 c/kg |
Free |
Free |
Free |
Free |
|
|
Onions, dry |
Powder or Flour: |
29.8% |
29.8% |
29.8% |
Free |
11.6% |
|
Other: |
21.3% |
21.3% |
21.3% |
Free |
8.3% |
|
|
Cabbages |
Fresh or chilled: |
0.54 c/kg |
Free |
Free |
Free |
Free |
|
Green peas |
Fresh or chilled: |
4.9 c/kg |
4.9 c/kg |
Free |
Free |
Free |
|
Mushrooms, dried |
Air dried or sun dried: |
1.3 c/kg +1.8% |
Free |
Free |
Free |
Free |
|
Other: |
1.9 c/kg +2.6% |
1.9 c/kg +2.6% |
Free |
Free |
Free |
|
|
Vegetables, prepared (by vinegar or acetic acid) |
|
9.6% |
14.0% |
Free |
Free |
Free |
|
Sweet corn (prepared or preserved by vinegar or acetic acid) |
|
14.0% |
14.0% |
Free |
Free |
Free |
|
Tomatoes, peeled |
Whole or in pieces: |
12.5% |
12.5% |
Free |
Free |
Free |
|
Tomato paste: |
11.6% |
11.6% |
Free |
Free |
Free |
|
|
Other |
11.6% |
11.6% |
Free |
Free |
Free |
|
|
Tropical fruits, prepared |
Homogenized preparations: |
12.0% |
12.0% |
Free |
Free |
Free |
|
Jams: |
|
|
|
|
|
|
|
Pineapple |
4.0% |
Free |
Free |
Free |
Free |
|
|
Other |
5.6% |
Free |
Free |
Free |
Free |
|
|
Pastes and purees: |
|
|
|
|
|
|
|
Mango/guava |
1.3% |
Free3/ |
Free |
Free |
Free |
|
|
Papaya |
14.0% |
14.0% |
Free |
Free |
Free |
|
|
Other |
10.0% |
10.0% |
Free |
Free |
Free |
|
|
Pineapple juice |
Not concentrated: |
4.2 c./litre |
4.2 c./litre |
4.2 c./litre |
Free |
Free |
|
Other: |
1.0 c./litre |
1.0 c./litre |
Free |
Free |
Free |
|
|
Tomato juice |
|
0.14 c./litre |
Free |
Free |
Free |
Free |
|
Apple juice |
|
Free |
Free |
Free |
Free |
Free |
|
Apple paste and purée |
|
12.0% |
Free3/ |
Free |
Free |
Free |
|
Strawberry purée and paste |
|
12.0% |
12.0% |
Free |
Free |
Free |
|
Strawberry jam |
|
2.0% |
Free |
Free |
Free |
Free |
|
Garlic |
Fresh or chilled: |
0.43 c/kg |
Free3/ |
Free |
Free |
Free |
|
Dried: |
29.8% |
29.8% |
29.8% |
Free |
11.6% |
|
|
Ginger |
Not ground: |
Free |
Free |
Free |
Free |
Free |
|
Ground: |
1.0 c/kg |
Free |
Free |
Free |
Free |
|
|
Chillies and peppers, green |
Fresh or chilled: |
4.4 c/kg |
free |
Free |
Free |
01 Aug-30 Sep: Free |
|
Cut flowers |
Fresh: |
|
|
|
|
|
|
Orchids |
6.4% |
Free4/ |
Free |
Free |
Free |
|
|
Chrysanthemums |
6.4% |
Free4/ |
Free |
Free |
Free |
|
|
Roses |
6.8% |
6.8% |
Free |
Free |
Free |
|
|
Standard carnations |
6.4% |
Free4/ |
Free |
Free |
Free |
|
|
Miniature (spray) carnations |
|
Free |
Free |
Free |
Free |
|
|
Anthuriums |
6.4% |
Free4/ |
Free |
Free |
Free |
|
|
Alstroemeria |
6.4% |
Free |
Free |
Free |
Free |
|
|
Gypsophila |
6.4% |
Free |
Free |
Free |
Free |
|
|
Lilies |
6.4% |
Free |
Free |
Free |
Free |
|
|
Snapdragons |
6.4% |
Free |
Free |
Free |
Free |
|
|
Other |
6.4% |
Free |
Free |
Free |
Free |
|
|
Other |
4.0% |
Free |
Free |
Free |
Free |
|
|
Medicinal plants |
Liquorice roots |
Free |
Free |
Free |
Free |
Free |
|
Ginseng roots |
Free |
Free |
Free |
Free |
Free |
|
|
Coca leaf |
Free |
Free |
Free |
Free |
Free |
|
|
Poppy straw |
Free |
Free |
Free |
Free |
Free |
|
|
Mint leaves, crude or manufactured |
Free |
Free |
Free |
Free |
Free |
|
|
Herbal teas and herbal infusions |
4.8% |
Free |
Free |
Free |
Free |
|
|
(single species, unmixed) |
|
|
|
|
|
|
|
Other |
4.8% |
Free |
Free |
Free |
Free |
|
|
Tonka beans |
6.6 c/kg |
Free |
Free |
Free |
Free |
|
|
Psyllium seed husks |
Free |
Free |
Free |
Free |
Free |
|
|
Other |
Free |
Free |
Free |
Free |
Free |
|
|
Basil |
Free |
Free |
Free |
Free |
Free |
|
|
Sage |
Free |
Free |
Free |
Free |
Free |
|
|
Herbal teas and herbal infusions |
Free |
Free |
Free |
Free |
Free |
|
|
(single species, unmixed) |
|
|
|
|
|
|
|
Other |
Free |
Free |
Free |
Free |
Free |
Source: Market Access Applied Tariffs Database
1/Exception to the GSP rate for Peru
2/ Exception to the GSP rate for Chile
3/ Exception to the GSP rate for Argentina
4/ Exception to the GSP rate for Colombia
