一般特恵関税制度（GSP）

Cambodia is one of the beneficiaries of the Generalized System of Preferences (GSP) schemes operated by developed countries. Under these schemes, import tariffs on many products from the beneficiaries are exempted or reduced if requirements such as rules of origin are fulfilled. Below Table shows the relations between the beneficiaries in Asia and three major markets: Japan, the US and the EU.

Since Cambodia is categorized as a least developed country (LDC), it is entitled to additional preferences, under which more of its products are subject to duty-free or tariff reductions. For example, Japan gives Cambodia tariff preferences on imports of 3,490 articles plus an additional 2,200 articles including apparel and footwear as shown in below Table.

Matrix of GSP Beneficiaries and Major Markets

Beneficiaries in Asia	Preference-giving countries (three major markets)
Beneficiaries in Asia	Japan	The US	The EU (Until 2013)
Bangladesh	X (LDC)	X (LDC)	X (LDC)
Cambodia	X (LDC)	X (LDC)	X (LDC)
China	X		X
Indonesia	X	X	X
Lao PDR	X (LDC)		X (LDC)
Malaysia	X		X
Myanmar	X (LDC)		(Withdrawn from the GSP list in 1997)
Philippines	X	X	X
Thailand	X	X	X
Vietnam	X		X

Note: “LDC” indicates the least developed countries benefiting from additional preferences compared with other developing countries.

Source:

GSP List of Beneficiaries (MOFA of Japan, July 2011), GSP Guidebook (USTR, May 2011), Information Notice (on Amendment made by Regulation (EU) No 512/2011 of the European Parliament and of the EU Council dated on 11 May 2011)

Number of Articles Subject to Preferences under GSP schemes

	Japan	The US	The EU
For all developing countries	3,490	3,400	6,300
Additional only for LDCs including Cambodia	2,200	1,400	All other articles, except arms and ammunition (EBA), with few exceptions