the purposes of the Generalised System of Preferences (GSP)
 Australia (1)
 European Union:
 France
 Netherlands
 Belarus
 Austria
 Germany
 Poland
 Canada
 Belgium
 Greece
 Portugal
 Iceland
 Bulgaria
 Hungary
 Romania
 Japan
 Croatia
 Ireland
 Slovakia
 New Zealand (2)
 Cyprus
 Italy
 Slovenia
 Norway
 Czech Republic
 Latvia
 Spain
 Russian Federation
 Denmark
 Lithuania
 Sweden
 Switzerland including Liechtenstein (3)
 Estonia
 Luxembourg
 United Kingdom
 Turkey
 Finland
 Malta
 United States of America (4)
 Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat.
 II. General conditions
 To qualify for preference, products must:
 (a)
 fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them;
 (b)
 comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and,
 (c)
 comply with the consignment conditions specified by the country of destination. In general, products must be consigned direct from the country of exportation to the country of destination but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary).
 III. Entries to be made in Box 8
 Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfil the requirements of that country's origin rules.
 (a)
 Products wholly obtained: for export to all countries listed in Section I, enter the letter “P” in Box 8 (for Australia and New Zealand Box 8 may be left blank).
 (b)
 Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows:
 (1)
 United States of America: for single country shipments, enter the letter “Y” in Box 8, for shipments from recognised associations of counties, enter the letter “Z”, followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products; (example “Y” 35 % or “Z” 35 %).
 (2)
 Canada: for products which meet origin criteria from working or processing in more than one eligible least developed country, enter letter “G” in Box 8; otherwise “F”.
 (3)
 Iceland, the European Union, Japan, Norway, Switzerland including Liechtenstein, and Turkey; enter the letter “W” in Box 8 followed by the Harmonised Commodity Description and coding system (Harmonised System) heading at the 4-digit level of the exported product (example “W” 96.18).
 (4)
 Russian Federation: for products which include value added in the exporting preference-receiving country, enter the letter “Y” in Box 8 followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example