Under the GSP (Generalised System of Preferences) program or the preferential tariff treatment, a free or reduced duty is granted by developed countries to certain manufactured goods from the least developed countries, in order to bolster their exports and economic growth.

Most imports eligible under the GSP program are free of duty. There are over 20 industrialized countries---donor countries (country of destination)---which maintain GSP programs and over 100 least developed countries---beneficiary countries (country of origin)---which are eligible under the GSP program.

Form A, which is often called the GSP Form A, is a certificate of origin. It is used under the GSP program for exportations to the donor countries from the beneficiary countries. Please see the sample Form A below.

Some of the donor countries which accept Form A for the purposes of the GSP include:

General Conditions to Qualify for Preferences

In order to meet the general conditions to qualify for preference, products must:

• fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them;
  
  
• comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and,
  
  
• comply with the consignment conditions specified by the country of destination. In general, products must be consigned direct from the country of exportation to the country of destination but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary.)

Availability of the Form A

The beneficiary countries are responsible for supplying the Form A. It is normally available at the government foreign trade office or the Chamber of Commerce of the beneficiary country.

" 8. Origin criterion (see Notes overleaf) "

The entries to be made in Box 8 vary according to whether the products wholly owned or the products sufficiently worked or processed and the country of destination for such products.

For export of products wholly owned to any of the listed countries of destination, enter the letter "P" in Box 8 (the 'Origin criterion' field). For Australia and New Zealand Box 8 may be left blank; it is sufficient that a declaration be properly made in Box 12 (the 'Declaration by the exporter' field).

For export of products sufficiently worked or processed, the countries of destination have a different specific entry letter. For example:

• shipments to the U.S.A. from recognized associations of countries such as ASEAN countries, enter the letter "Z" in Box 8 (the 'Origin criterion' field), followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products, for example "Z" 69.5%
  
  
• shipments to the U.S.A. from independent beneficiary countries---single country shipments---such as India, enter the letter "Y" in Box 8 (the 'Origin criterion' field), followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products, for example "Y" 52%

" 11. Certification "   and
" 12. Declaration by the exporter "

The Form A must be properly filled out and signed by the exporter. The designated certifying authority usually is the government foreign trade office or the Chamber of Commerce of the beneficiary country. The certification normally requires payment of a fee.

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