. /.WORLD TRADE
ORGANIZATIONWT/L/304
17 June 1999
(99-2452)
PREFERENTIAL TARIFF TREATMENT FOR
LEAST-DEVELOPED COUNTRIES
Decision on Waiver
Adopted on 15 June 19991
Considering that the Parties to the  World Trade Organization Agreement have recognized  the
need for positive efforts designed to ensure that de veloping countries, and especially the least-developed
among them, secure a share in the growth in intern ational trade commensurate with the needs of their
economic development;
Considering  the statements contained in the Comprehensive and Integrated WTO Plan of
Action for the Least-Developed Countries adopted at the Sing apore Ministerial Conference on
13 December 1996 and in the Ministerial Declaration of 20 May 1998 concerning integration of least-
developed countries into the world trading system  and providing predictable and favourable market
access conditions for the products of such countries;
Considering  the 1979 Decision on Differential and Mo re Favourable Treatment, Reciprocity
and Fuller Participation of Developing Countries  and the 1994 Decision on Measures in Favour of
Least-Developed Countries, and without  prejudice to rights of Members to continue to act pursuant to
the provisions contained in those Decisions;
Desiring to provide an additional means for developi ng country Members to offer preferential
tariff treatment to products of least-developed count ries notwithstanding the obligations of paragraph 1
of Article I of the General Agreement;
Having regard  to the Guiding Principles to be followe d in considering applications for waivers
adopted on 1 November 1956, the Understanding in Respect of Waivers of Obligations under the
General Agreement on Tariffs and Trade 1994, and paragraphs 3 and 4 of Article IX of the Marrakesh
Agreement Establishing the World Trad e Organization (the "WTO Agreement");
Members, acting pursuant to the provisions of paragraph 3 of Article IX of the WTO
Agreement,
Decide  that:
1. Subject to the terms and conditions set out hereunde r, the provisions of paragraph 1 of Article I
of the GATT 1994 shall be waived until 30 June 2009, to the extent necessary to allow developing
country Members to provide preferential tariff tr eatment to products of least-developed countries,
                                                     
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO
Agreement agreed by the General Council (WT/L/93).WT/L/304
Page 2
designated as such by the United Nations, without be ing required to extend the same tariff rates to like
products of any other Member.
2. Developing country Members wishing to take ac tions pursuant to the provisions of this Waiver
shall notify to the Council on Trade in  Goods the list of all products of least-developed countries for
which preferential tariff treatment is to be provided on a generalized, non-reciprocal and
non-discriminatory basis  and the preference margins to be accorded.  Subsequent modifications to the
preferences shall similarly be notified.
3. Any preferential tariff treatment implemented pursuant to this Waiver shall be designed to
facilitate and promote the trade of least-developed countries and not to raise barriers or create undue
difficulties for the trade of any other Member.  Such preferential tariff treatment shall not constitute an
impediment to the reduction or elimination of tariffs on a most-favoured-nation basis.
4. In accordance with the provisions of paragraph 4 of Article IX of the WTO Agreement, the
General Council shall review annually whether the ex ceptional circumstances justifying the Waiver still
exist and whether the terms and conditions attached to the Waiver have been met.
5. The government of any Member providing pref erential tariff treatment pursuant to this Waiver
shall, upon request, promptly enter into consultations with any interested Memb er with respect to any
difficulty or any matter that may arise as a result of the implementation of programmes authorized by
this Waiver.  Where a Member considers that an y benefit accruing to it under GATT 1994 may be or is
being impaired unduly as a result of such impl ementation, such consultation shall examine the
possibility of action for a satisfactory adjustment of the matter.  This Waiver does not affect Members'
rights as set forth in the Understanding in Respect of Waivers of Obligations under GATT 1994.
6. This waiver does not affect in any way and is without prejudice to rights of Members in their
actions pursuant to the provisions of the 1979 Deci sion on Differential and More Favourable Treatment,
Reciprocity and Fuller Participat ion of Developi ng Countries.
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