This report provides a technical analysis of the costs that would be incurred by Namibia if its exports to the EU were subject to the tariffs applicable under the Generalised System of Preferences (GSP) and the Most Favoured Nation (MFN) tariff rather than those that apply at the present time.This report concludes that application of the Standard GSP regime (and MFN for meat
exports) does not fulfil the commitment made by the EU in Article 37.6 of the Cotonou Agreement. It would result in the EU taxing Namibian exports, generating revenue that compares unfavourably with aspects of Union-level aid, and is likely to
result in the complete cessation of Namibia’s meat exports to the EU with significant adverse economic and social effects.
It also conclusion that the application of the Standard GSP (and MFN for meat) would not put Namibia on a level playing field with other suppliers to the EU, for in many cases competitors receive more favourable access than would Namibia.