TY  - CHAP
AB  - Many studies have been carried on the effect of trade preferences, in particular from the viewpoint of lesser developed countries. There has been little focus on the importer, who has to consider their business strategy and the risk of non-compliance of legislation before obtaining preferences. One of the main issues is compliance with the country of origin rule by an importer wishing to access preferential tariffs. The chapter provides an insight into the issues facing importers and considers whether the preferences are being used to their full potential. It raises the question: Are importers choosing not to use the reduction of import tariffs in relation to preference due to its complexity? This study was carried out to highlight importers’ issues by interviewing senior management of eight European companies in relation to their approach to generalised system of preference (GSP). The results provide an interesting evaluation of the importers’ many dilemmas when choosing to use trade preferences.
VL  - 5
SN  - 978-1-78190-781-8, 978-1-78190-780-1/2043-0523
DO  - 10.1108/S2043-0523(2013)0000005010
UR  - https://doi.org/10.1108/S2043-0523(2013)0000005010
AU  - English Rachel
ED  - David Crowther
ED  - Güler Aras
PY  - 2013
Y1  - 2013/01/01
TI  - The Element of Risk in Relation to Importing from Lesser Developed Countries Using Preferential Tariffs
T2  - The Governance of Risk
T3  - Developments in Corporate Governance and Responsibility
PB  - Emerald Group Publishing Limited
SP  - 143
EP  - 155
Y2  - 2024/04/24
ER  -