Investors Handbook. A Legal Guide to Business in Georgia
According to a new scheme,
the Swiss GSP for less developed countries establishes zero tariffs for all industrial products and
some agricultural products. The revision of the scheme demonstrated the difference in develop-
ment levels of beneficiary countries. This served as the basis for granting a beneficiary status to
some developing countries (many Central Asian countries among them: Armenia, Azerbaijan,
Georgia, Kazakhstan, Kyrgiz Republic, Moldova, Tajikistan, Turkmenistan and Uzbekistan) and
two less developed countries (Angola and Eritrea).
Certificate of Origin (Form A)
As already mentioned, relevant documents should be filed by the exporter to receive the tariff
concessions anticipated by the GSP system. One of the key documents is the certificate of origin,
the so-called "Form A". The latter was drafted by UNCTAD in 1970 and approved as a unani-
mously recognized certificate of origin for the GSP system.
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