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自1971年欧盟率先在发达国家中对发展中国家实施普遍优惠制以来,普惠制一直是其对外贸易政策的重要组成部分。1990年,欧盟开始全面审查其普惠制方案的实施情况。经过反复酝酿和成员国之间的激烈争论,欧盟部长理事会最终于1994年12月19日通过了关于工业产品普惠制方案的第3281/94号条例(Regulation 3281/94);关于农产品普惠制方案的新条例也在拟订之中。第3281/94号条例不仅在法律表现形式上对欧盟长期的普惠制立法实践加以变通,而且在普惠制方案的实施规则中也做了多方
Since the European Union took the lead in implementing the generalized preferential treatment system for developing countries in developed countries in 1971, the generalized system has always been an important part of its foreign trade policy. In 1990, the EU began a comprehensive review of the implementation of its GSP program. After repeated discussions and fierce debates among member states, the EU Council of Ministers finally passed Regulation No. 3281/94 on the Generalized System of Preferences for Industrial Products (Regulation 3281/94) on December 19, 1994; The new regulations for the scheme are also being drafted. Regulation No. 3281/94 has not only modified the EU’s long-term GSP legislative practice in the form of legal expressions, but has also done many in the implementation rules of the GSP scheme.