GSP and the Traveler 

Bringing in Articles from Developing Countries 

QUESTIONS AND ANSWERS 

What is GSP? 

The Generalized System of Preferences (GSP) is a system used by many developed countries to 

help developing nations improve their financial or economic condition through exports. In effect, it 

provides for the duty-free importation of a wide range of products that would otherwise be subject 

to customs duty if imported into the United States from non-GSP countries. 

When did GSP go into effect for the United States? 

GSP went into effect on January 1, 1976. The program has expired on several occasions since that 

time, most recently on June 30, 1999. President George W. Bush signed the Trade Act of 2002 into 

law on August 6, 2002. Title XLI of the Act provides for the extension of the 

Generalized System of Preferences through December 31, 2006. However, duty-free treatment for 

eligible products made in designated sub-Saharan African countries continues through September 

30, 2008. 

How is GSP administered? 

The United States Trade Representative in consultation with the Secretary of State administers GSP 

and the President, under the Trade Act of 1974 as amended, proclaims the duty suspensions. CBP is 

responsible for verifying eligibility for duty-free entry under GSP. 

What products are eligible? 

Approximately 4,650 items have been designated as eligible for duty-free treatment from 

beneficiary developing countries. The eligible articles are identified in the Harmonized Tariff 

Schedule of the United States Annotated and the designated countries are also listed there. 

For the traveler's convenience, an advisory list of the most popular tourist items that, in general, 

have been accorded GSP status is included in this booklet. 
Are certain items excluded? 

Under the Trade Act many items, such as most footwear, most textile articles (including clothing), 

watches, some electronic products, and certain glass and steel products are specifically excluded 

from GSP benefits. 

What countries have been designated as Beneficiary Developing Countries? 

Approximately 140 countries and territories have been designated. Those countries are listed later 

in this document. 

Are the articles and countries subject to change? 

Yes. Articles may be excluded by Executive Order if it is determined that their importation is 

harmful to domestic industry. Beneficiary countries may also be excluded from the GSP program at 

any time, due to other trade considerations. For example, beneficiary countries may graduate from 

GSP if they become a “high income” country as defined by the International Bank for 

Reconstruction and Development. The President may also withdraw a beneficiary country’s GSP 

eligibility for other reasons, such as the country begins to give preferential treatment to imports 

from other developed countries, but not the United States. 

In addition, some articles from specified countries may be excluded from GSP treatment, if during 

the preceding year: 

 The level of imports of those articles exceeded a specific dollar limit indexed to the nominal 

growth of the U.S. gross national product, since 1984. 

 That country supplied 50 percent or more of the total U.S. imports of that product. 

How has the Africa Growth and Opportunity Act (AGOA) affected GSP? 

The AGOA amended the GSP to provide for the duty-free treatment of many products if made in 

designated sub-Saharan African countries. The eligibility criteria for GSP and AGOA substantially 

overlap, and countries must be GSP eligible in order to receive AGOA’s trade benefits including 
both expanded GSP and the apparel provisions. Although GSP eligibility does not imply AGOA 

eligibility, 45 of the 48 Sub-Saharan African countries are currently GSP eligible. The AGOA went 

into effect on October 1, 2000, and expires on September 30, 2008. More detailed information may 

be obtained from the CBP informed compliance publication, What Every Member of the Trade 

Community Should Know About: The African Growth and Opportunity Act. This publication can be 

found on the CBP website at www.cbp.gov in the Importing and Exporting section. 

Are there any specific requirements or qualifications I must be aware of to be sure an article 

qualifies for duty-free treatment? 

In order to take advantage of GSP, you must have acquired the eligible article in the same 

beneficiary country where it was grown, manufactured, or produced. Articles may accompany you 

or may be shipped from the developing country directly to the United States. 

What forms are required? 

If they are shipped, the goods should be accompanied by the merchant’s invoice. No other forms 

are necessary unless it is a commercial importation. 

What about merchandise acquired in duty-free shops? 

Most items purchased in duty-free shops will not be eligible for GSP treatment unless the 

merchandise was produced in the country in which the duty-free shop is located. 

What about Internal Revenue Service tax? 

Such items as gin, liqueur, perfume, if designated as eligible articles, may be subject to Internal 

Revenue Service tax despite their GSP status. 

What happens if I thought an article was eligible for duty-free entry and it is not? 

When merchandise claimed to be free of duty under GSP is found to be dutiable, you may include 

it in your CBP exemption. Articles imported in excess of your exemption will be subject to duty. If 

you feel your article should have been passed free of duty, you may write to the port director of the 

CBP port where you entered, giving the information concerning your entry. A determination as to 

whether you are due a refund will be made. 
Am I still entitled to my basic CBP exemption? 

Yes, as a returning U.S. resident, you may still bring in free of duty $800 worth of articles (fair 

retail value) acquired abroad in addition to those items covered by GSP. This exemption is $1,600 

if you are returning from the U.S. Virgin Islands, American Samoa, or Guam, and $800 if you are 

returning from certain Caribbean or Andean nations. Remember that all articles acquired abroad, 

whether free of duty or not, including those entitled to GSP, must be declared to Customs and 

Border Protection on your return. 

Visitors or nonresidents are entitled to bring in articles that are duty-free under GSP in addition to 

their basic CBP exemption. 

Who should I contact if I have any questions about GSP? 

Contact your nearest Customs and Border Protection office—there are more than 300 ports of entry 

throughout the United States. The address and telephone number of the nearest CBP office can be 

found in your local telephone directory on the U.S. Government pages, or on the CBP website at 

www.cbp.gov under the “ports” button. If you are overseas, the U.S. Embassy or consulate can be 

of assistance. 

General information on the GSP and downloadable guides are available at 

http://ustr.gov/Trade_Development/Preference_Programs/GSP/Section_Index.html. 

Please Note 

Some products, although entitled to duty-free treatment under GSP, may be restricted or prohibited 

from entering the United States. For example, endangered species of wildlife and plants and 

products made from them, are protected by the Convention on International Trade in Endangered 

Species of Wild Fauna and Flora, and are prohibited from being exported or imported. Elephant 

ivory is also prohibited. Any elephant ivory brought into the United States is subject to seizure. If 

you are considering purchasing articles made from ivory, skin, fur, etc., please contact the U.S. Fish 

and Wildlife Service, or your nearest Customs and Border Protection port of entry, in advance of 

your trip. 
This brochure has been prepared to serve only as an advisory guide for the traveling public for 

entry of non-commercial importations intended for personal use only. More specific and definitive 

advice in this regard should be obtained from one of the CBP field offices. Please also note that 

details or requirements for commercial importers are not covered here. 

The Customs and Border Protection brochure Know Before You Go provides information on CBP 

clearance, exemptions, and restricted or prohibited items. 

Information for commercial importers can be found on the CBP website under the Importing and 

Exporting section, or in our brochure Import Requirements. Import Requirements and Know before 

You Go are available by writing to: U.S. Customs and Border Protection, P.O. Box 7407, 

Washington, D.C. 20004, or by telephoning 202.354.1000, or toll-free at 1.877.CBP.5511. 

POPULAR TOURIST ITEMS 

This listing is solely an advisory guide to items designated as eligible for duty-free treatment under 

GSP that may be of interest to travelers for their personal use. Note that certain items, if from a 

particular beneficiary country, may be excluded. Do not hesitate to check with your nearest 

CBP office, or the American Embassy or consulate in the country you are visiting to verify the GSP 

status of any article you are considering bringing into the United States. 

BASKETS or bags of bamboo, willow, or rattan 

CAMERAS, motion-picture and still, lenses, and other photographic equipment 

CANDY 

CHINAWARE, bone: household ware, and other articles such as vases, statues, and figurines. Nonbone: articles other than household ware (except for non-bone chinaware or subporcelain) 

CIGARETTE LIGHTERS, pocket and table 

CORK, manufactures of 

EARTHENWARE or stoneware except household ware available in sets 

FLOWERS, artificial of plastic or feathers 
FURNITURE of wood, rattan, or plastic 

GAMES, played on boards: chess. Backgammon, darts, Mah-Jongg 

GOLF BALLS and EQUIPMENT 

JADE, cut but not set for use in jewelry and other articles of jade 

JEWELRY of precious stones, or of precious metal set with semi-precious stones, cameos, 

intaglios, amber, or coral: Silver, chief value, valued not over $18 per dozen. Necklaces and neck 

chains, almost wholly of gold: except rope from Israel and mixed link 

JEWELRY BOXES, unlined 

MUSIC BOXES and MUSICAL INSTRUMENTS 

PAPER, manufactures of 

PEARLS, cultured or imitation, loose or temporarily strung and without clasp 

PERFUME 

PRINTED MATTER 

RADIO RECEIVERS, solid state (not for motor vehicles) 

RECORDS, phonograph and tapes 

SHAVERS, electric 

SHELL, manufactures of 

SILVER, tableware and flatware 

SKIS and SKI EQUIPMENT, ski boots not included 

STONES cut but not set, suitable for use in jewelry. Precious and semi-precious stones including 

marcasites, coral and cameos 

TAPE RECORDERS 

TOILET PREPARATIONS 

TOYS 

WIGS 

WOOD, carvings 

Beneficiary Countries 

The following independent countries are GSP-eligible beneficiaries: 

Afghanistan 

Albania 

Algeria 

Angola 

Argentina 

Armenia 
Bangladesh 

Barbados 

Belize 

Benin 

Bhutan 

Bolivia 

Bosnia and Hercegovina 

Brazil 

Bulgaria 

Burkina Faso 

Burundi 

Cambodia 

Cameroon 

Cape Verde 

Central African Republic 

Chad 

Colombia 

Comoros 

Congo (Brazzaville) 

Congo (Kinshasa) 

Costa Rica 

Cote d'Ivoire 

Croatia 

Democratic Republic of The Congo 

Djibouti 

Dominica 

Dominican Republic 

Ecuador 

Egypt 

El Salvador 

Equatorial Guinea 

Eritrea 

Ethiopia 

Fiji 

Gabon 

Gambia, The 

Ghana 

Grenada 

Guatemala 

Guinea 

Guinea-Bissau 

Guyana 

Haiti 

Honduras 

India 

Indonesia 

Iraq 

Jamaica 

Jordan 

Kazakhstan 

Kenya 

Kiribati 

Kyrgyzstan 

Lebanon 

Lesotho 

Macedonia, Former Yugoslav Republic 

of 

Madagascar 

Malawi 

Mali 

Mauritania 

Mauritius 

Moldova 

Mongolia 

Morocco 

Mozambique 

Namibia 

Nepal 

Niger 

Oman 

Pakistan 

Panama 

Papua New Guinea 

Paraguay 

Peru 

Philippines 

Romania 

Russia 

Rwanda 

St. Kitts and Nevis 

Saint Lucia 

Saint Vincent and the Grenadines 

Sao Tome and Principe 

Senegal 

Seychelles 

Sierra Leone 

Solomon Islands 

Somalia 

South Africa 

Sri Lanka 

Suriname 

Swaziland 
Tanzania 

Thailand 

Togo 

Tonga 

Trinidad and Tobago 

Tunisia 

Turkey 

Tuvalu 

Uganda 

Uruguay 

Uzbekistan 

Vanuatu 

Venezuela 

Republic of Yemen 

Zambia 

Zimbabwa

Associations of Countries - Treated as One Country for GSP Rule-of-Origin 

Requirements 

Andean Group (Cartagena Agreement) 

Bolivia 

Colombia 

Ecuador 

Peru 

Venezuela 

ASEAN (Association of South East Asian Nations) 

Indonesia 

Philippines 

Thailand 

Singapore

CARICOM (Caribbean Common Market except the Bahamas) 

Antigua and Barbuda Grenada St. Kitts and Nevis 

Barbados Guyana Saint Lucia 

Belize Jamaica Saint Vincent and the Grenadines 

Dominica Montserrat Trinidad and Tobago

SADC (Southern African Development Community) 

Botswana 

Mauritius 

Tanzania 

WAEMU (West African Economic and Monetary Union) 

Benin 

Burkina Faso 

Côte d'Ivoire 

Guinea-Bissau 

Mali 

Niger 

Senegal 

Togo 
The following non-independent countries and territories are GSP-eligible beneficiaries: 

Anguilla 

British Indian Ocean Territory 

Christmas Island (Australia) 

Cocos (Keeling) Islands 

Cook Islands 

Falkland Islands (Islas Malvinas) 

French Polynesia 

Gibraltar 

Heard Island and McDonald Islands 

Montserrat 

New Caledonia 

Niue 

Norfolk Island 

Pitcairn Islands 

Saint Helena 

Tokelau 

Turks and Caicos Islands 

Virgin Islands, British 

Wallis and Futuna 

West Bank and Gaza Strip 

Western Sahara

The least developed beneficiary developing countries are as follows: 

Angola 

Bangladesh 

Benin 

Bhutan 

Burkina Faso 

Burundi 

Cambodia 

Cape Verde 

Central African Republic 

Chad 

Comoros 

Democratic Republic of Congo 

Djibouti 

Equatorial Guinea 

Ethiopia 

Gambia, The 

Guinea 

Guinea-Bissau 

Haiti 

Kiribati 

Lesotho 

Madagascar 

Malawi 

Mali 

Mozambique 

Nepal 

Niger 

Rwanda 

Sao Tome and Principe 

Sierra Leone 

Somalia 

Tanzania 

Togo 

Tuvalu 

Uganda 

Vanuatu 

Republic of Yemen 

Zambia 

U.S. Customs and Border Protection 

Protecting America 

CBP Publication No. 0000-0515 Revised April 2005