EN
The work focuses on the effectiveness of the impact of European Union Generalised System of Preferences introducing tax free or reduced tariff on trade exchange between European Union and developing countries. The work raises the specific stage of trade liberalization concerning preferential agreements. It also reviews publications dedicated to European Union Generalised System of Preferences including its three schemes. It points out and compares their assumptions which have impact on the application in practice and it defines barriers which are able to affect the full implementation of Generalised System of Preferences in trade exchange between European Union and developing countries.