1. The scheme of generalised tariff preferences (the ‘scheme’) shall apply in accordance with this Regulation.
2. This Regulation provides for the following tariff preferences under the scheme:
(a)
a general arrangement;
(b)
a special incentive arrangement for sustainable development and good governance (GSP+); and
(c)
a special arrangement for the least-developed countries (Everything But Arms (EBA)).
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 1 of Regulation (EU) No 978/2012 (LawPlayer, data as of 2026-07-04)