Revenue eBrief No. 006/23
16 January 2023
Removal of Vietnam from the Generalised System of Preferences (GSP) scheme
The Tax and Duty Manual - Preferential Origin - Appendix 2- has been updated as set out below:
Removal of Vietnam from the Generalised System of Preferences (GSP) scheme.
When a country enters into a bilateral trade agreement with the EU, it can no longer benefit from the unilateral GSP scheme. Vietnam and the EU entered a bilateral trade agreement on 1 August 2020 and following the transition period, Vietnam was removed from the GSP scheme on 1 January 2023.