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Regulation (EU) 2026/1395 Article 2

Regulation (EU) 2026/1395 Article 2

Article 2

For the purposes of this Regulation, the following definitions apply: (1) ‘countries’ means countries and territories that have a customs administration; (2) ‘least-developed countries’ means least-developed countries designated as such by the UN; (3) ‘beneficiary countries’ means countries benefitting from any of the preferential arrangements under the GSP; (4) ‘standard GSP beneficiary countries’ means countries benefitting from the standard GSP as listed in Annex I and identified as such in column C thereof; (5) ‘GSP+ beneficiary countries’ means countries benefitting from the GSP+ as listed in Annex I and identified as such in column C thereof; (6) ‘EBA beneficiary countries’ means countries benefitting from EBA as listed in Annex I and identified as such in column C thereof; (7) ‘Common Customs Tariff duties’ means the customs duties specified in Part Two of Annex I to Council Regulation (EEC) No 2658/87  ( 13 ) , except those duties established as part of tariff quotas; (8) ‘GSP section’ means a section listed in Annexes III and VII and established on the basis of sections and chapters of the Common Customs Tariff; (9) ‘preferential market access arrangement’ means preferential access to the Union market through a trade agreement, either provisionally applied or in force, or through autonomous preferences granted by the Union; (10) ‘plan of action’ means a list of measures provided by a GSP+ requesting country to effectively implement the relevant conventions; (11) ‘enhanced engagement’ means a continuous process aiming to facilitate and incentivise beneficiary countries to make progress in the implementation of the conditions set out in this Regulation, or to address shortcomings in respecting the principles of the relevant conventions; (12) ‘effective implementation’ means the integral implementation of the undertakings and obligations undertaken under the relevant conventions, thus ensuring fulfilment of the principles, objectives and rights guaranteed in the relevant conventions in the beneficiary country’s entire territory, including in any areas of that territory that the beneficiary country has designated as a special economic zone or an export processing zone; (13) ‘complaint’ means a complaint submitted to the Commission through the Single Entry Point (SEP).

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Other provisions in Regulation (EU) 2026/1395

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 2026-07-16

CitationArticle 2 of Regulation (EU) 2026/1395 (LawPlayer, data as of 2026-07-16)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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