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欧盟为了适应新的世界经济和贸易形势及其本身的需要,于1995年1月1日起正式实施普惠制新方案。该方案规定对受惠产品取消配额限制,按产品的敏感程度实行不同程度税率优惠。根据对欧盟市场本土工业的威胁程度大小,将受惠产品分为敏感产品、半敏感产品和非敏感产品。其GSP(普惠制)税分别为MFN(最惠国待遇)正常关税的80％、4O％和0(免税)。
In order to adapt to the new world economic and trade situation and its own needs, the EU formally implemented the new GSP scheme on January 1, 1995. The plan provides for the elimination of quota restrictions on the beneficiary products and the implementation of different levels of tax concessions based on the sensitivity of the product. According to the degree of threat to the local industry in the EU market, the beneficiary products are divided into sensitive products, semi-sensitive products and non-sensitive products. Its GSP (Generalized System of Preferences) tax is 80%, 40%, and 0 (tax exempt) for MFN (Most Favored Nation) normal tariffs, respectively.