Explanation:

• The principle of Generalized System of Preferences (GSP) was agreed at the United Nations Conference on Trade and Development (UNCTAD), and is a facility granted to developing countries (“beneficiary countries”) by certain developed countries (“donor countries”). It is not negotiated with them: the preferential treatment is non-reciprocal.
• The UNCTAD website mentions that the following 13 countries grant GSP preferences: Australia, Belarus, Canada, the European Union, Iceland, Japan, Kazakhstan, New Zealand, Norway, the Russian Federation, Switzerland, Turkey and the United States of America.

Hence both statements are correct.