Beneficiaries 

• EBA is a  special arrangement for LDC’s as classified by the United Nations.

Duty reduction 

• This arrangement allows duty-free and quota-free access for all products (around 7,200), originating in LDC’s, except for arms and ammunition.

Graduation 

• Different from Standard GSP and GSP+, LDC’s are not excluded from the scheme if they benefit from other preferential arrangements and a graduation mechanism for individual products does not apply.
• LDC’s leave the arrangement when they lose their status as ‘Least Developed Country’ 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 temporary withdraw part of the preferences from Cambodia due to continuous human rights abuses.