Beneficiaries 

• EBA is a  special arrangement for Least Developed Countries (LDCs) as classified by the United Nations.

Duty reduction 

• This arrangement allows duty-free and quota-free access for all products originating in LDCs, except for arms and ammunition.

Graduation 

• Unlike Standard GSP and GSP+ beneficiary countries, LDCs remain eligible for EBA preferences if they benefit from other preferential arrangements with the EU, and the graduation mechanism for individual products does not apply.
• LDCs leave the EBA arrangement when they graduate out of the LDC status as defined by the United Nations, but only after a three year transition period.

Enhanced Engagement 

• The EU has intensified its engagement with three EBA beneficiaries (Bangladesh, Cambodia, and Myanmar)
• This enhanced engagement includes a systematic approach to address concerns with regard to fundamental human rights as well as labour rights
• On 12 February 2020, the EU Commission decided to temporarily and partially withdraw part of the preferences from Cambodia due to continuous human rights abuses.