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Generalised System of Preferences (LDC and LLDC countries)

The Generalised System of Preferences (GSP) is an international system of tariff preference designed to promote economic growth of developing countries. New Zealand has recently revised its lists of beneficiary countries under the GSP with effect from 1 October 2023.


In accordance with the Generalised System of Preferences, NZ grants special treatment to certain goods that are the produce or manufacture of countries recognised as a Less Developed Country (LDC) or as a Least Developed Country (LLDC).

The countries entitled to preferential tariff treatment under the Generalised System of Preferences are set out in Schedules 1 and 2 to the Tariff (Less Developed Countries and Least Developed Countries) Order 2023. A list of LDC and LLDC countries is located in the Working Tariff Document of New Zealand (PDF 124 KB) under ‘New Zealand Alphabetical Country List and Codes’.

The LDC and LLDC tariff duty rates are identified under the abbreviations ‘LDC’ and ‘LLDC’ respectively in the Working Tariff Document of New Zealand. Further information is set out in Fact Sheet 8 (PDF 701 KB).

Claiming Preference in New Zealand

An NZ importer may make a claim for preferential tariff treatment on the basis of a certificate of origin, a declaration of origin, or other evidence sufficient to prove that the goods satisfy the relevant rules of origin provisions. If requested by Customs, an importer claiming preference must be able to provide sufficient evidence to substantiate the claim.

Rules of Origin Provisions

Customs and Excise Regulations 1996 (NZ Legislation).