The Form A certificate of origin is a unilateral measure to facilitate the access of goods from developing countries to the EU (formerly underdeveloped countries listed in the APS-states list).
For certain groups of goods there are tariff concessions/tariff preferences through the submission of the Form A certificate of origin when imported into the EU.
The tariff preferences exist from the granting of a lower duty rate up to the duty-free treatment.
It is expected that in a few years, the Form A certificate of origin is no longer applied, due to a systematic reduction in the APS-state list.