The U.S. Generalized System of Preferences (GSP), a program designed to promote economic growth in the developing world, provides preferential duty-free treatment for approximately 3,500 products from a wide range of designated beneficiary developing countries (BDCs), including many least-developed beneficiary developing countries (LDBDCs). An additional approximately 1,500 products are GSP-eligible only when imported from LDBDCs. The GSP program, first authorized by the Trade Act of 1974, came into effect on January 1, 1976. Authorization of the GSP program expired on December 31, 2017. On March 23, 2018, the President signed legislation authorizing the GSP program through December 31, 2020, retroactive to January 1, 2018. 

The purpose of this Guidebook is to facilitate public understanding of the GSP program and the documents that implement the program. Much of the information contained in this guide overlaps with AGOA requirements.