30.6.2005 Official Journal of the European Union L 169/1 | (Acts whose publication is obligatory) COUNCIL REGULATION (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof, Having regard to the proposal from the Commission, Having regard to the Opinion of the European Parliament (%), Having regard to the Opinion of the European Economic and Social Committee (2), Whereas: (1)  Since 1971, the Community has granted trade preferences to developing countries, in the framework of its scheme of generalised tariff preferences. (20 The Community’s common commercial policy is to be consistent with and consolidate the objectives of devel- opment policy, in particular the eradication of poverty and the promotion of sustainable development and good governance in the developing countries. It is to comply with the WTO requirements, and in particular with the GATT Enabling clause of 1979 (3). (3) A communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee of 7 July 2004 entitled ‘Developing countries, international trade and sustainable development: the function of the Community’s gener- alised system of preferences (GSP) for the ten-year period from 2006 to 2015 sets out the guidelines for (*) Opinion delivered on 9 March 2005 (not yet published in the Official Journal). (%) Opinion delivered on 9 February 2005 (not yet published in the Official Journal). () Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries, GATT Decision of 28 November 1979 (L[4903). the application of the scheme of generalised tariff preferences for the period 2006 to 2015. This Regulation is the first Regulation implementing those guidelines. It should apply until 31 December 2008. The scheme of generalised tariff preferences (hereinafter referred to as ‘the scheme’) should consist of a general arrangement granted to all the beneficiary countries and territories and two special arrangements taking into account the various development needs of similar- situated developing countries. The general arrangement should be granted to all bene- ficiary countries unless they are classified by the World Bank as a high-income country and where they are not sufficiently diversified in their exports. The special incentive arrangement for sustainable devel- opment and good governance is based on an integral concept of sustainable development as recognized by international conventions and instruments such as the UN Declaration on the Right to Development of 1986, the Rio Declaration on Environment and Development of 1992, the ILO Declaration on Fundamental Principles and Rights at Work of 1998, the UN Millennium Declaration of 2000 and the Johannesburg Declaration on Sustainable Development of 2002. Consequently, developing countries which due to a lack of diversifi- cation and insufficient integration into the international trading system are vulnerable while assuming special burdens and responsibilities due to the ratification and effective  implementation of core international conventions on human and labour rights, environmental protection and good governance should benefit from additional tariff preferences. These preferences are designed to promote further economic growth and thereby to respond positively to the need for sustainable development. Under this arrangement ad valorem tariffs are therefore suspended for the beneficiary countries, as well as specific duties (unless combined with an ad valorem duty). The special incentive arrangement for sustainable development and good governance should exceptionally apply before the entry into force of the whole Regulation to conform with the WTO ruling on the special arrangements to combat drug production and trafficking.