What changed between the plenary report and the adopted text

Removed:Article 2 – point 12 a (new): (12a) “directly competing products” means a product which, after or prior to an industrial transformation, can be compared to another product.

Removed:Article 4 – paragraph 1 – point b a (new): (ba) there is sufficient ground to consider that serious and systematic infringements and violations of the conditions set out in Article 19.1 points (a), (b), (c), (d) and (e) exist.

Removed:Article 4 – paragraph 1 a (new): 1a. Countries that benefit from the standard arrangement referred to in paragraph 1 shall ratify the conventions listed in Annex VI, within five years upon the application of the preferences.

Removed:Article 4 – paragraph 1 b (new): 1b. EU development finance programming under the Neighborhood, Development and International Cooperation Instrument - Global Europe established by Regulation (EU) 2021/947 of the European Parliament and of the Council in support of countries benefitting from the special arrangement referred to in paragraph 1 shall prioritize ratification of the conventions listed in Annex VI.

Removed:Article 5 – paragraph 2 – introductory part: 2. With regard to the economic criteria referred to in Article 4 paragraph 1 (a) and (b), by 1 January of each year following the entry into force of this Regulation the Commission shall monitor and review Annex I with regard to beneficiary countries that have reached Upper Middle-Income status. To provide a standard GSP beneficiary country and economic operators with time for orderly adaptation to the change of the country's status under the scheme:

Removed:Article 6 – paragraph 2: 2. The Commission is empowered to adopt delegated acts in accordance with Article 36, to amend Annex III in order to: / (a) incorporate changes made necessary by amendments to the Combined Nomenclature; / (b) modify the classification of products as sensitive or non-sensitive.

Removed:Article 8 – paragraph -1 (new): - 1. The Commission shall monitor, in cooperation with stakeholders and civil society, the development and export potential of beneficiary countries that could potentially graduate to the Upper Middle-Income Status.

Removed:Article 8 – paragraph 3: 3. The Commission shall, every three years, review the list referred to in paragraph 2 of this Article and adopt an implementing act, in accordance with the advisory procedure referred to in Article 39(2), in order to suspend or to re-establish the tariff preferences referred to in Article 7. That implementing act shall apply after 6 months following its entry in force.

Removed:Article 9 – point b: (b) it has ratified all the conventions listed in Annex VI (the 'relevant conventions') and the Commission has not identified, based on available information, in particular the most recent available conclusions of the monitoring bodies under those conventions as well as information submitted by civil society organisations and social partners, a serious failure to effectively implement any of those conventions;

Removed:Article 9 – point d: (d) it gives a binding commitment to maintain ratification of the relevant conventions and to pursue and ensure the effective implementation thereof, accompanied by a time-bound plan of action of steps and measures that are necessary to effectively implement the conventions referred to in Annex VI; the beneficiary country and the Commission shall reach a common understanding on this plan of action, which shall thereafter be made public.

Removed:Article 10 – paragraph 1 – point b: (b) the Commission considers, based on examination of the request, including but not limited to the plan of action and whether the country has started implementing it, that the requesting country fulfils the conditions laid down in Article 9.

Removed:Article 10 – paragraph 2: 2. The requesting country shall submit its request to the Commission in writing. The request shall provide comprehensive information concerning the ratification and state of implementation of the relevant conventions and shall include the binding undertakings referred to in Article 9, pointes (d), (e), and (f), including a finalised plan of action.

Removed:Article 10 – paragraph 4: 4. While examining the request, the formal views expressed by the European Parliament and the Council, and by civil society and other stakeholders as referred to Article 35a, shall be duly taken into account. After examining the request, the Commission is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I in order to grant a requesting country the special incentive arrangement for sustainable development and good governance by including that country in the list of GSP+ beneficiary countries.

Removed:Article 10 – paragraph 5: 5. Where a GSP+ beneficiary country no longer fulfils the conditions referred to in Article 9, points (a) or (c) or withdraws any of its binding undertakings referred to in Article 9, points (d), (e), and (f), including outstanding issues related to the implementation of its plan of action, the Commission is empowered to adopt a delegated act in accordance with Article 36, to amend Annex I in order toremove that countryfrom the GSP+ arrangement.

Removed:Article 12 – paragraph 1: 1. The Common Customs Tariff ad valorem duties on all products listed in Annex III and Annex VII, which originate in a GSP+ beneficiary country, shall be suspended according to a tariff suspension schedule, as referred in Article 2.10 a (new).

Removed:Article 12 – paragraph 2: 2. Common Customs Tariff specific duties on products referred to in paragraph 1 shall be suspended according to a tariff suspension schedule, as referred in Article 2.10 a(new), except for products for which the Common Customs Tariff duties include ad valorem duties. For products with Combined Nomenclature code 1704 10 90, the specific duty shall be limited to 16 % of the customs value.

Removed:(

Removed:Article 13 – paragraph 1: 1. As of the date of the granting of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance, the Commission shall, with regard to each of the GSP+ beneficiary countries, keep under review and monitor the status of ratification of the relevant conventions and their effective implementation, as well as the cooperation of the GSP+ beneficiary country with the relevant monitoring bodies. In doing so, the Commission shall assess in a transparent manner and based on objective criteria the progress made by the GSP+ beneficiary countries in implementing their respective plans of action, and examine all relevant information, in particular the conclusions and recommendations of the relevant monitoring bodies, as well as duly substantiated information submitted by individual citizens, private sector actors, civil society organisations, representatives of trade unions, other relevant stakeholders and any complaints received. The Commission and the EEAS shall hold regular contacts with local and international civil society to assess the beneficiary countries’ implementation commitments. A cycle of three years for the review, monitoring and assessment (hereinafter monitoring cycle) is hereby established.

Removed:Article 13 – paragraph 2: 2. A GSP+ beneficiary country shall cooperate with the Commission and provide all information necessary to assess its respect of the binding undertakings referred to in Article 9, points (d) including the implementation of its plan of action, (e), and (f) and its situation as regards Article 9, points (b) and (c)

Removed:(Amendment 60

Removed:Article 13 – paragraph 2 a (new)

Removed:Amendment: 2a. The Commission, where applicable jointly with the EEAS, shall carry out at least one high-level monitoring mission per monitoring cycle to the beneficiary countries in order to assess progress on the ground, in line with, inter alia, the plans of action. In the framework of those missions, the Commission shall consult civil society and other stakeholders referred to in Article 35a in accordance with the procedures and deadlines that the Commission had adopted and published for such consultation. The Commission shall keep the European Parliament and the Council informed of the preparation and outcome of those missions.

Removed:(Amendment 61

Removed:Article 13 – paragraph 2 b (new)

Removed:Amendment: 2b. At the beginning of each monitoring cycle, the Commission shall send a relevant list of issues to each GSP+ beneficiary country outlining implementation issues that need to be addressed during the cycle. The lists of issues shall be made publicly available.

Removed:Article 13 – paragraph 2 c (new): 2c. The plans of action and the Commission and European External Action Service’s recommendations on priority implementation actions shall be taken into account in implemeting the Instrument under Regulation (EU) 2021/947, including with a view to provide specific technical assistance, expertise and advice to support GSP+ beneficiary countries in attaining and complying with their international commitments.

Removed:Article 13 – paragraph 2 d (new): 2d. At the end of each monitoring cycle, the Commission shall assess which benchmarks have been met by the GSP+ beneficiary country with regard to the effective implementation of the relevant conventions, and take appropriate measures for the suspension of tariff duties, in line with Article 12.

Removed:Article 14 – paragraph 1: 1. By 1 January 2027, and every three years thereafter, the Commission shall present to the European Parliament and to the Council a report on the status of ratification of the relevant conventions, the compliance of the GSP+ beneficiary countries with any reporting obligations under those conventions and the status of the effective implementation thereof, also based on the assessment of the implementation of the plans of action.

Removed:Article 14 – paragraph 2 – point b: (b) the Commission's and where appropriate the European External Action Service’s conclusions, on whether each GSP+ beneficiary country respects its binding undertakings to comply with reporting obligations, to cooperate with relevant monitoring bodies in accordance with the relevant conventions and to ensure the effective implementation thereof, including through an assessment of the implementation of its plan of action. / The report may include any information from any source the Commission considers appropriate including from civil society organisations, business organisations and trade unions. The report shall also pay attention to the economic impact of imports under the GSP+ on EU producers, particularly in cases where products are highly competitive.

Removed:Article 14 – paragraph 3: 3. In drawing their conclusions concerning effective implementation of the relevant conventions, the Commission and where appropriate the European External Action Service shall assess the implementation of the plans of action, also based on the conclusions and recommendations of the relevant monitoring bodies, as well as, without prejudice to other sources, information submitted by the European Parliament or the Council as well as third parties, including governments and international organisations, civil society, and social partners. The Commission and, where applicable, the European External Action Service shall provide recommendations on issues and actions to be prioritised in the following monitoring cycle, including on the provision of technical assistance and development support, as appropriate. In case of major shortcomings in implementing the plans of action, the report shall indicate which measures are required in order to continue the implementation of the conditions laid down in Article 9(d).

Removed:Article 15 – paragraph 1: 1. The special incentive arrangement for sustainable development and good governance shall be withdrawn temporarily, in respect of all or of certain products, including certain sectors, originating in a GSP+ beneficiary country, where that country does not respect its binding undertakings as referred to in Article 9, points (d), (e) and (f), including in the event of major shortcomings in implementing the plan of action referred to in Article 9 point (d) are identified, with a lack of concrete actions in time and in law, or the GSP+ beneficiary country has formulated a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in Article 9, point (c).

Removed:Article 15 – paragraph 3: 3. Where, either on the basis of the conclusions and of the GSP+ beneficiary country’s follow up to recommendations and priority actions as provided by the report referred to in Article 14 or on the basis of the evidence available, including evidence submitted through a complaint, or on the basis of information submitted by the European Parliament, notably in the framework of the dialogue foreseen in Article 35b, or by the Council, the Commission has a reasonable doubt that a particular GSP+ beneficiary country does not respect its binding undertakings as referred to in Article 9, points (d), (e) and (f), including with regard to the implementation of its plan of action, or has formulated a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in Article 9, point (c), it shall in accordance with the advisory procedure referred to in Article 39(2), adopt an implementing act to initiate the procedure for the temporary withdrawal of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance. The Commission shall inform the European Parliament and the Council of the adoption of that implementing act and of the follow-up it has given to the information submitted by the European Parliament or the Council. / In its assessment of whether the GSP+ beneficiary country does not respect its binding undertakings referred to in Art…

Removed:Article 15 – paragraph 3 a (new): 3a. The Commission shall inform the European Parliament, the Council and the civil society and stakeholders as referred to in article 35a about the complaints received, and inform them, as well as the complainant, where it considers that the complaint does not provide sufficient evidence in relation to the indicators referred to in this article.

Removed:Article 15 – paragraph 5: 5. The Commission shall provide the GSP+ beneficiary country concerned with every opportunity to cooperate and engage with a view to addressing the violations of its binding undertakings as referred to in paragraph 3 during the period referred to in paragraph 4, point (b).

Removed:Article 15 – paragraph 6: 6. The Commission shall seek all information it considers necessary including, inter alia, the conclusions and recommendations of the relevant monitoring bodies and information provided by the European Parliament and the Council, as well as by civil society, business organisations and trade unions. In drawing its conclusions, the Commission shall assess all relevant information.

Removed:Article 15 – paragraph 7: (a) to terminate the temporary withdrawal procedure, either because the grounds for the reasonable doubt are not confirmed in the assessment referred to in paragraph 6, or because the GSP+ beneficiary country has engaged and is committed to address the violations of its binding undertakings as referred to in paragraph 3;

Removed:Article 15 – paragraph 8: 8. Where the Commission considers, based on the elements referred to in paragraphs 5 and 6, that a temporary withdrawal is not justified, it shall adopt an implementing act to terminate the temporary withdrawal procedure in accordance with the advisory procedure referred to in Article 39(2). That implementing act shall be based inter alia on evidence received.

Removed:Article 15 – paragraph 9: 9. Where the Commission considers, based on the outcome of the cooperation and engagement and the findings referred to in paragraphs 5 and 6, and after consulting the European Parliament, the Council and the civil society and stakeholders referred to in Article 35a, that a temporary withdrawal is justified for the reasons referred to in paragraph 1 of this Article, it is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I and Annex II in order to temporarily withdraw the tariff preferences provided under the special incentive arrangement for sustainable development and good governance referred to in Article 1(2), point (b). The Commission shall publicly state the grounds for withdrawing preferences and shall set benchmarks that the beneficiary country should meet for the preferences to be reinstated. The delegated act adopted by the Commission may, when appropriate and especially when considering a partial withdrawal, be accompanied by an analysis on the socio-economic effect of the temporary withdrawal of tariff preferences in the beneficiary country, notably its impact on human rights, on the most vulnerable parts of the population, and on women’s employment and empowerment, with a view to minimising the negative impact on the GSP+ beneficiary country’s populations while maximising the leverage on its government.

Removed:Article 15 – paragraph 10: 10. Where the Commission decides on temporary withdrawal, such delegated act shall become applicable one month after its adoption.

Removed:Article 15 – paragraph 10 a (new): 10a. During the application of a temporary withdrawal, the Commission shall continue the dialogue with the beneficiary country, including in the framework referred to in Article 18a, aiming at remedying the reasons for the withdrawal referred to in paragraph 3. The Commission shall regularly assess the effects of the withdrawal on remedying the violations, including in the report referred to in Article 14. To that purpose, the Commission shall regularly consult with the society and the stakeholders as referred to in Article 35a.

Removed:Article 17 – paragraph 1: 1. An eligible country shall benefit from the tariff preferences provided under the special arrangement for the least-developed countries referred to in Article 1(2), point (c), if that country is identified by the United Nations as a least-developed country and if the country is compliant with the conditions referred to in Article 19 paragraph 1.

Removed:Article 17 – paragraph 1 a (new): 1a. The Commission and, where applicable the EEAS, shall make sure that countries that benefit from the special arrangement referred to in paragraph 1 make continued and sustained progress towards ratifying the conventions listed in Annex VI. / In implementing the Instrument under Regulation (EU) 2021/947, priority shall be given to support to countries benefitting from the special arrangement referred to in paragraph 1 aiming to make progress towards the ratification of the conventions listed in Annex VI.

Removed:Article 17 – paragraph 2 – subparagraph 2: Where an EBA beneficiary country no longer fulfils the economic criteria referred to in paragraph 1 of this Article, the Commission is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I in order to remove the country from the EBA arrangement following a transitional period of three years as from the date on which the EBA beneficiary country no longer fulfils the economic criteria referred to in paragraph 1 of this Article.

Removed:Article 18 a (new): Article 18a / General review of the status of the country in the framework of the preferential arrangements referred to in Article 1(2) shall be conducted yearly within the framework of a cooperation, partnership or association agreement that the Union has concluded with a beneficiary country. For that purpose, the Commission, and where relevant the European External Action Service, and the beneficiary country shall review the issues pertaining to the conditions referred to in Article 19(1), including in relation to any complaints received by the Commission. The Commission, and where relevant the European External Action Service, and the beneficiary country shall also review the status of the ratification of the conventions listed in Annex VI as referred to in Article 4(1a) and progress made towards ratification of the conventions listed in Annex VI as referred to in Article 17(1a). The Commission and the EEAS shall also cooperate with the beneficiary countries with a view to making progress towards the full implementation of the Three Pillars of the UN Guiding Principles on Business and Human Rights.

Removed:Chapter V – Title: Enhanced engagement and temporary withdrawal provisions common to all arrangements

Removed:Article 19 – paragraph 1: 1. The preferential arrangements referred to in Article 1(2) may be withdrawn temporarily, in respect of all or of certain products, including certain sectors, originating in a beneficiary country, for any of the following reasons: / (aa) failure to abide by the obligation to ratify these conventions, as referred to in Article 4.1 (b); / (c) serious shortcomings in customs controls on the export or transit of drugs (illicit substances or precursors), or serious failure to comply with international conventions on antiterrorism and anto-money laundering; / (d) serious and systematic unfair trading practices including those affecting the supply of raw materials, or as identified in the framework of an investigation concluded under Regulation 2015/1843, which have an adverse effect on the Union industry and which have not been addressed by the beneficiary country. For those unfair trading practices, which are prohibited or actionable under the WTO Agreements, the application of this Article shall be based on a previous determination to that effect by the competent WTO body; / (e) serious and systematic infringement of the objectives adopted by Regional Fishery Organisations or any international arrangements to which the Union is a party concerning the conservation and management of fishery resources, or serious violations of the principles of decent work in fisheries as laid down in ILO Convention No 188 (2007); / The temporary withdrawal of the preferential arrangements referred…

Removed:Article 19 – paragraph 1 – subparagraph 1 a (new): 1a. For the purpose of applying point (a) of paragraph (1), the Commission shall in particular take into account whether the relevant monitoring bodies, treaty and supervisory mechanisms have signalled potentially serious and systematic violations of the principles of the relevant conventions, based on such indicators as: / - the establishment of commissions of inquiry, fact-finding missions, country special rapporteurs, or other monitoring mechanisms by the UN Human Rights Council or General Assembly or the ILO Governing Body; / - findings by the UN High Commissioner for Human Rights, UN Special Procedures or other UN independent human rights experts; / - relevant procedures in the framework of the ILO Committee of Application of Standards, such as the introduction of a special paragraph; / - rulings and opinions by international human rights courts; / - reports by prominent local and international human rights groups; / - relevant indicators for the effective implementation of multilateral environmental and good governance conventions.

Removed:Article 19 – paragraph 2 a (new): 2a. The Commission shall publish a notice in the Official Journal of the European Union and notify the beneficiary country, the European Parliament and the Council, if the violations of principles of the international conventions listed in Annex VI so require, based on available assessments, comments, decisions, recommendations and the conclusions of the relevant monitoring bodies, or based on substantiated concerns expressed by the European Parliament, the Council, international organisations, and civil society including trade unions, or acting upon a complaint. / Starting from the date of the notification and for the duration of one year, the beneficiary country and the Commission shall enter into an enhanced engagement, whereby the beneficiary country commits to adopt time-bound roadmaps providing for concrete actions and sustainable solutions to the serious violations identified. / In the cases where the violations have reached the stage of serious and systematic violations, the Commission shall immediately initiate the procedure for the temporary withdrawal, as referred to in Article 19.4. / The Commission shall regularly consult with the European Parliament and the Council during the enhanced engagement process and consult with the civil society and stakeholders as referred to in Article 35a. / In implementing the Instrument under Regulation (EU) 2021/947, support shall be provided to beneficiary countries in implementing the roadmaps.

Removed:Article 19 – paragraph 2 b (new): 2b. If considered necessary, the enhanced engagement may be prolonged by another year. The Commission shall publish a list of countries with which enhanced engagement has been prolonged beyond one year and shall regularly update the list as necessary. The roadmaps referred to in paragraph 2a shall be made public.

Removed:Article 19 – paragraph 3: 3. Where the Commission acting upon a complaint, on the basis of information submitted by the European Parliament, notably in the framework of the dialogue foreseen in Article 35b, or by the Council, or on its own initiative, considers that there are sufficient grounds justifying temporary withdrawal of the tariff preferences provided under any preferential arrangement referred to in Article 1(2) because the beneficiary country has failed to deliver on its roadmap referred to Article 19(2a), or more generally on the enhanced engagement, or on the basis of other reasons referred to in paragraph 1 of this Article, it shall adopt an implementing act to initiate the procedure for temporary withdrawal in accordance with the advisory procedure referred to in Article 39(2). The Commission shall inform the European Parliament and the Council of the adoption of that implementing act and of the follow-up it has given to the information submitted by the European Parliament or the Council.

Removed:Article 19 – paragraph 3 a (new): 3a. The Commission shall inform the European Parliament, the Council and the civil society and stakeholders as referred to in Article 35a about the complaints received, and inform them, as well as the complainant, where it considers that the complaint does not provide sufficient evidence in relation to the indicators referred to in this Article.

Removed:Article 19 – paragraph 4: 4. The Commission shall publish a notice in the Official Journal of the European Union announcing the initiation of a temporary withdrawal procedure, and shall notify the beneficiary country concerned thereof, and inform the European Parliament and the Council. The notice shall: / (b) state that the Commission will continue to pursue dialogue in the framework of the enhanced engagement and monitor and evaluate the situation in the beneficiary country concerned during the monitoring and evaluation period referred to in Paragraph 5.

Removed:Article 19 – paragraph 5: 5. The Commission shall carry out monitoring and evaluation during a period of six months from the publication of the notice referred to in paragraph 4. The Commission shall provide the beneficiary country concerned with every opportunity to start engaging and cooperate any time during that period.

Removed:Article 19 – paragraph 6: 6. The Commission shall seek all information it considers necessary, inter alia, the available assessments, comments, decisions, recommendations and conclusions of the relevant monitoring bodies, and relevant information from other sources, including from civil society organisations, business organisations and trade unions, and evidence submitted through a complaint or provided by third parties, as appropriate, as well as information provided by the European Parliament and the Council. / In drawing its conclusions, the Commission shall assess all relevant information and consider the progress made by the beneficiary country in delivering on its roadmap in the framework of the enhanced engagement referred to in Article 19.2a.

Removed:Article 19 – paragraph 7: 7. Within one month from the expiry of the period referred to in paragraph 5, and after consulting the civil society and stakeholders as referred to in Article 35a, the Commission shall submit a report on its findings and conclusions to the beneficiary country concerned. The Commission shall present the report to the European Parliament and to the Council. The beneficiary country has the right to submit its comments on the report. The period for comments shall not exceed one month.

Removed:Article 19 – paragraph 8 – introductory part: 8. Within two months from the expiry of the period referred to in paragraph 4, point (b), the Commission shall decide:

Removed:Article 19 – paragraph 9: 9. Where the Commission considers, based on the elements referred to in paragraph 6 and 7, that a temporary withdrawal is not justified, it shall adopt an implementing act, in accordance with the advisory procedure referred to in Article 39(2), on the termination of the temporary withdrawal procedure.

Removed:Article 19 – paragraph 10: 10. Where the Commission considers, based on the elements referred to in paragraph 6 and 7, that temporary withdrawal for the reasons referred to in paragraph 1 of this Article is justified, it is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I and Annex II, in order to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2). The Commission shall publicly state the grounds for withdrawing preferences and set benchmarks that the beneficiary country should meet for the preferences to be reinstated. The delegated act adopted by the Commission may, where appropriate and especially when considering a partial withdrawal, be accompanied by an analysis on the socio-economic effect of the temporary withdrawal of tariff preferences in the beneficiary country, notably its impacts on human rights, on the most vulnerable parts of the population, and on women’s employment and empowerment, with a view to minimising the negative socio-economic impact on the beneficiary country’s populations while maximising the leverage on its government.

Removed:Article 19 – paragraph 12: 12. Where the Commission decides on temporary withdrawal, such delegated act shall become applicable one month after its adoption.

Removed:Article 19 – paragraph 12 a (new): 12a. During the application of a temporary withdrawal, the Commission shall continue the dialogue with the beneficiary country, including in the framework referred to in Article 18a, aiming at remedying the reasons for the withdrawal referred to in paragraph 1. The Commission shall regularly assess the effects of the withdrawal on remedying the violations, and to that purpose shall consult with the civil society and the stakeholders referred to in Article 35a.