Unilateral preferences

This section is not part of the standard

The content in this section is only included to help explain the standard, provide examples or make recommendations about use.

It does not contain requirements for complying with the standard and is not governed by the formal standards process.

The information may not have been updated to accurately reflect Government policy.

What unilateral preferences are

Unilateral preferences are tariff concessions given by developed countries to developing countries. There is no expectation the developed country providing the concession will get anything in return.

The UK does this under the UK Generalised Scheme of Preferences (GSP).

Eligible countries can pay less or no duties on some goods they export to the UK under the UK GSP.

Read more about GSP on GOV.UK.

Unilateral preference measures

All GSP measures are tariff preferences of type 142 and 145.

• 142 is a standard tariff preference measure
• 145 is a tariff preference under end use (authorised use)