Document Title: Generalized System Of Preferences Handbook On The Scheme Of Australia [PDF]
Introduction Content of the Document
This Handbook is intended to provide, in a consolidated and concise form, information
regarding the tariff advantages available to developing countries under the scheme of generalized
preferences of Australia, and the conditions under which goods may qualify for preferential treatment
on importation into Australia.
The Handbook has been prepared by the UNCTAD Technical Cooperation Project on Market
Access, Trade Laws and Preferences (INT/97/A06) primarily for use within the context of project
It should be noted that products are described in terms of the Harmonized Commodity
Description and Coding System upon which the Australian Customs Tariff Acts are based.
However, matters involving technical interpretation of the Generalized System of Preferences (GSP)
will be determined in accordance with the provisions of the relevant Australian Customs Tariff Act.
Although based on official texts, the Handbook cannot be regarded as a substitute for these
texts. For more detailed information, authentic and up-to-date legal texts should be consulted.