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 activities.
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.
In 1966, Australia became the first country to introduce tariff preferences for developing countries. The scheme consisted of a non-reciprocal preferential arrangement under which specified manufactured and semi-manufactured goods could be imported from developing countries free of duty or at reduced rates of duty.