RESTRICTEDWORLD TRADE
ORGANIZATIONWT/COMTD/W/77/Rev.1
21 September 2001
(01-4486)
Committee on Trade and Development
IMPLEMENTATION OF SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS
IN WTO AGREEMENTS AND DECISIONS
Note by Secretariat
Revision
IMPLEMENTATION OF SPECIAL AND DIFFERENTIAL TREATMENT
PROVISIONS IN WTO AGR EEMENTS AND DE CISIONS...........................................................1
I. INTRO DUCTION ................................................................................................................. ...4
II. OVERVIEW.................................................................................................................... ..........4
A. SPECIAL AND DIFFERENTIAL TREATMENT :  A TYPOLOGY _____________________________ 4
B. T HE OPERATION OF PROVISIONS FOR SPECIAL AND DIFFERENTIAL TREATMENT ___________ 5
C. I LLUSTRATIVE LIST OF QUESTIONS FOR CONSIDERATION BY MEMBERS ________________ 10
D. T ABLE 1:  S PECIAL AND DIFFERENTIAL TREATMENT PROVISIONS BY TYPE AND
AGREEMENT ______________________________________________________________ 13
III. SPECIAL AND DIFFERENTIAL TREATMENT: INFORMATION BY
AGREEM ENT ...................................................................................................................... ..15
A. G ENERAL AGREEMENT ON TARIFFS AND TRADE 1994______________________________ 15
B. A GREEMENT ON AGRICULTURE :_______________________________________________ 30
C. D ECISION ON MEASURES CONCERNING THE POSSIBLE NEGATIVE EFFECTS OF THE
REFORM PROGRAMME ON LEAST -DEVELOPED AND NET FOOD-IMPORTING
DEVELOPING COUNTRIES : ___________________________________________________ 35
D. N EGOTIATING PROPOSALS RELATING TO SPECIAL AND DIFFERENTIAL TREATMENT
SUBMITTED TO THE SPECIAL SESSION OF THE COMMITTEE ON AGRICULTURE . __________ 41
1. Specific Proposals relating to Provisions aimed at increasing the trade
opportunities of develo ping country Members ....................................................................41
2. Specific proposals relating to Provisions under which WTO Members should
safeguard the interests of de veloping country Members.....................................................44
3. Provisions relating to Flexibility of commitments, of action, and use of policy
instruments.................................................................................................................... ..........47
4. Specific proposals  relating to  Transitional ti me periods....................................................53
5. Specific proposals relating to technical assistance...............................................................54WT/COMTD/W/77/Rev.1
Page 2
6. Specific  proposals relating to Provisions relating to least-developed country
Members ........................................................................................................................ ..........55
E. S ANITARY AND PHYTO -SANITARY MEASURES . ___________________________________ 56
F. A GREEMENT ON TEXTILES AND CLOTHING ______________________________________ 63
G. T HE AGREEMENT ON TECHNICAL BARRIERS TO TRADE ____________________________ 66
H. T RADE -RELATED INVESTMENT MEASURES ______________________________________ 74
I. A GREEMENT ON IMPLEMENTATION OF ARTICLE VI (A NTI-DUMPING ) OF THE GATT
1994 ____________________________________________________________________ 76
J. A GREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GATT 1994, AND THE
DECISION ON TEXTS RELATING TO MINIMUM VALUES AND IMPORTS BY SOLE AGENTS ,
SOLE DISTRIBUTORS AND SOLE CONCESSIONAIRES .________________________________ 78
K. D ECISION ON TEXTS RELATING TO MINIMUM VALUES AND IMPORTS BY SOLE AGENTS ,
SOLE DISTRIBUTORS AND SOLE CONCESSIONAIRES .________________________________ 81
L. A GREEMENT ON IMPORT LICENSING PROCEDURES . ________________________________ 82
M. A GREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES ______________________ 83
N. A GREEMENT ON SAFEGUARDS .________________________________________________ 91
O. G ENERAL AGREEMENT ON TRADE IN SERVICES (GATS)____________________________ 92
P. P ROPOSAL RELATING TO SPECIAL AND DIFFERENTIAL TREATMENT SUBMITTED BY
MEMBERS TO THE SPECIAL SESSION OF THE COUNCIL FOR TRADE IN SERVICES __________ 99
1. Specific proposals relating to provis ions aimed at increasing the trade
opportunities of developi ng country members.....................................................................99
2. Specific proposals relating to provisions under which WTO members should
safeguard the interests of de veloping country members ...................................................106
3. Provisions relating to flexibility of commitments, of action, and use of policy
instruments.................................................................................................................... ........107
4. Specific proposals relating  to transition times ...................................................................108
5. Specific proposals relating to technical assistance.............................................................108
6. Specific proposals relating to provisions relating to least-developed country
members........................................................................................................................ .........109
Q. T HE AGREEMENT ON TRADE -RELATED ASPECTS OF INTELLECTUAL PROPERTY
RIGHTS _________________________________________________________________ 111
R. U NDERSTANDING ON RULES AND PROCEDURES GOVERNING THE SETTLEMENT OF
DISPUTES ._______________________________________________________________ 114
S. L EAST -DEVELOPED COUNTRIES ______________________________________________ 119
IV. REFER ENCES.................................................................................................................. ....123
1. GATT 1994 .................................................................................................................... ........123
2. Agriculture .................................................................................................................. ..........123
3. NFI DCs ....................................................................................................................... ...........123
4. Sanitary and Phyto-Sanitary Measures ..............................................................................124
5. Technical Barriers to Trade.................................................................................................1 24WT/COMTD/W/77/Rev.1
Page 3
6. TRIMS. ....................................................................................................................... ...........125
7. Anti-Dumping................................................................................................................. .......126
8. Customs Valuation............................................................................................................ ....126
9. Import Licensing Procedures...............................................................................................127
10. Agreement on Subsidies and Countervailing Measures....................................................127
11. Agreement on Safeguards. ...................................................................................................1 29
12. GATS........................................................................................................................ ..............129
13. TRIPS....................................................................................................................... ..............129
14. Dispute Settlement .......................................................................................................... ......131
15. Least-Developed Countries. .................................................................................................1 31WT/COMTD/W/77/Rev.1
Page 4
I. INTRODUCTION
1. This Note has been prepared at the request of the Committee on Trade and
Development (CTD).  The objective of this paper is  to provide an overview of the implementation of
special and differential treatment provisions of the WTO agreements and decisions.  The paper is also
intended to facilitate consideration by the Committee of the request made by the Chairman of the
General Council on 31 July 2001, in the context of  the Implementation Review Mechanism.  This
request reads: "The Chairman of the General Council requests the Committee on Trade and
Development to review all special and differential treatment provisions in the WTO Agreements and
report to the General Council by 30 September on how they could be operationalised and further
enhanced.".  Where available, information relating to the implementation of specific provisions is
provided, along with comments and statements made by Members regarding the implementation of
specific provisions in the various WTO bodies overseeing the implementation and administration of
the different WTO agreements.  The paper builds on and updates documents WT/COMTD/W/77 andWT/COMTD/W/85.
2. The structure of the paper is as follows:  Section II consists of a general overview of special
and differential treatment across the whole range of WTO agreements.  A typology is presented, along
with an general presentation on how different types of special and differential treatment operate.  An
illustrative list of questions is presented for the consideration of Members to facilitate theirdiscussions on how to meet the request handed to them by the Chairman of the General Council.
Section III consists of a series of tables, which for each WTO agreement, states the special and
differential treatment provisions specific to each of them, and records information concerning their
implementation along with the statements made by Members.  Negotiation proposals containing
elements relating to special and differential treatment submitted, respectively, in the context of theSpecial Session of the Committee on Agriculture and the Special Session of the Council for Trade in
Services are also presented.  Finally, section IV provides a quick-reference compilation of the
different WTO documents cited in this paper, that is those prepared by the secretariat or submitted by
delegations in the context of work undertaken by different WTO bodies.
1
II. OVERVIEW
A. SPECIAL AND DIFFERENTIAL TREATMENT :  A TYPOLOGY
3. For the purposes of this paper, the various special and differential treatment provisions have
been classified according to the following six- fold typology which has been developed by the
Secretariat: 2
                                                     
1 Document WT/COMTD/W/85 entitled "Special and Differential Treatment:  Implementation and
Proposals" provided information on negotiating proposals regarding special and differential treatment submitted
to the Special Session of the Committee on Agriculture.  That information is not reproduced in this paper, which
deals exclusively with implementation of existing  special and differential treatment provisions.
2 At the 34th session of the Committee on Trade and Development, the question was raised as to how
provisions relating to technology should be treated in  the context of the typology of special and differential
treatment provisions, and in particular whether a new category should be created covering provisions relating to
technology.  Currently, provisions relating to technology transfer are classified under different categories of the
existing special and differential treatment typology.  For example, GATS Article IV provisions relating totechnology come under the category of provisions ai med at increasing the trade opportunities of developing
country Members;  TRIPS Article 66.2 is classified unde r provisions relating to least develop countries; while
SPS Article 9.1, refers to technology, is classified under the category of technical assistance (in keeping with the
designation of that particular provision in the SPS Agreement).  This paper continues the practice followed to
date, and has not created a separate category for provisions relating to technology.WT/COMTD/W/77/Rev.1
Page 5
(i) provisions aimed at increasing the trade opportunities of developing country
Members;
(ii) provisions under which WTO Members should safeguard the interests of developing
country Members;
(iii) flexibility of commitments, of action, and use of policy instruments;
(iv) transitional time periods;(v) technical assistance;
(vi) provisions relating to least-developed country Members.
4. Table [1] provides a numerical breakdown of special and differential treatment provisions by
type and by agreement.  The column on the far left marked "Total by Agreement" gives the total
number of special and differential provision by agreement across the different types of category, while
the row marked "total by type" gives the total number of special and differential treatment provisions
by each of the six types across the different agreements. Provisions under which WTO Membersshould safeguard the interest of developing country Members (49 in total) are the most numerous in
the WTO agreements, followed by flexibility provisions (33 total).  Provisions aimed at expanding the
trade opportunities of developing country Members are the least common, with twelve such
provisions across the range of WTO agreements.
5. The tables in Section III present detailed information on an agreement by agreement basis on
the implementation of special and differential treatment provisions, based on information
communicated by Members.
3  The information available provides the opportunity to ascertain to what
extent the implementation of special and differential treatment provisions can be measured.  The
precise nature of the data on the basis of which such measurements can be made depends on the type
of special and differential treatment provision considered.  For instance, in the case of provisionsrelating to transitional time periods, the relevant data are based on  notifications to the secretariat by
Members which invoke recourse to such transition time periods.  In the case of provisions relating to
technical assistance, data used are communications by Members on the delivery of technical
assistance activities pursuant to the relevant provisions of the different WTO agreements.
B. T
HE OPERATION OF PROVISIONS FOR SPECIAL AND DIFFERENTIAL TREATMENT
6. In considering how to operationalise and further enhance provisions for special and
differential treatment, it is useful to bear in mind that the different types of special and differential
treatment provisions operate in different ways.  For instance, provisions relating to transition times
and flexibility tend to specify exceptions to rules to which developing countries may have recourse if
they choose.  On the other hand, provisions relating to technical assistance, the safeguarding ofinterests of developing countries, and measures to increase developing countries' participation in
world trade tend to specify positive actions to be undertaken by developed countries in favour of
developing countries.  In addition, individua l WTO Agreements contain different types and
combinations of special and differential treatment prov ision, reflecting, in part at least, their specific
characteristics.  For instance, agreements which requ ire considerable investments in capacity for their
implementation may also include provisions relating to technical assistance and transition time
periods.
                                                     
3 Notifications; Formal Communications; Reports by Panels, the Appellate Body, and arbitrators;
Reports of the Trade Policy Review Body; and Reports of Formal Meetings.WT/COMTD/W/77/Rev.1
Page 6
7. Provisions aimed at increasing the trade opportunities of developing country Members:  As
shown in table 1, there are fourteen such provisions in total across the following four agreements and
one decision, namely:
(a) GATT 1994:  Article XXXVI.2-5, Article XXXVII.1(a) and 4; Article XVIII.2 (c)
and 2(e).
(b) The Enabling Clause, para 2(a).
(c) Agreement on Agriculture:  Preamble.
(d) Agreement on Textiles and Clothing:  Article 2.18
(e) GATS: Preamble, Article IV:1; and Article IV:2
8. These provisions all consist of actions to be taken by Members in order to increase the trade
opportunities available to developing countries.  Such provisions are frequently couched in "best
endeavour" language, though not always.  Provisions within this group which are mandatory
(i.e. using "shall" rather than "should" language) are shown in bold above.  Actions taken by memberspursuant to some of these provisions are specifically notified to the Membership – this is the case for
example with preferences given under the Enabling Clause, or actions taken under Article 2.18 of the
Agreement on Textiles and Clothing by restraining Members.  Members schedules of commitments
under the GATS and concessions in the Agreement on Agriculture contain information relating to the
implementation of these provisions.  Overall, a broad question that seems to arise in relation to thisclass of provision concerns the extent to which these provisions have contributed to increasing
developing countries' trade opportunities, how this may be assessed, and, if they have not contributed
to the increasing developing countries' trade opportunities, what may be done.
9. Provisions under which WTO Members should sa feguard the interests of developing country
Members:  As shown in table 1, there are 47 such provisions across the following 13 WTO
agreements and two decisions:
(a) Part IV of GATT 1994: Article XXXVI.6,7 and 9; Article XXXVII 1(b) and (c),
2 (a)-(c), 3 (a) –(c), and 5; Article XXXVIII.1, 2 (a), (b), (d), (f).
(b) the Decision on Measures Concerning the Possible Negative Effects of the Reform
Programme on Least-Developed and Net Food-Importing Developing Countries:
Paragraphs 3 (i)-(ii);  Paragraph 4; and Paragraph 5.
(c) Application of SPS Measures: Article 10.1  and Article 10.4.
(d) Textiles and Clothing: Article 6.6 (b),  6.6 (c)  and Annex, paragraph 3(a ).
(e) Technical Barriers to Trade: Article 10.6 ; Article 12.1 ; Article 12.2;
Article 12.3 ; Article 12.5 ; Article 12.9 ; Article 12.10 .
(f) Implementation of Article VI of GATT 1994: Article 15.
(g) Implementation of Article VII of GATT 1994: Annex III.5.
(h) Decision on texts relating to minimum values and imports by sole agents, sole
distributors, and sole concessionaires: Text 1  and Text 2.WT/COMTD/W/77/Rev.1
Page 7
(i) Import Licensing Procedures: Article 1.2; Article 3.5 (a)(iv); Article 3.5 (j).
(j) Subsidies and Countervailing Measures: Article 27.1 and Article 27.15.
(k) Agreement on Safeguards: Article 9.1 and Footnote 2.
(l) Understanding on Rules and Procedures Governing the Settlement of Disputes:
Article 4.10, Article 8.10 , Article 12.10,  Article 12.11 ; Article 21.2; Article 21.7 ;
Article 21.8 .
(m) GATS: Preamble; Article XII.1, Article XV.1 , and Article XIX.3.
10. These provisions concern either actions to be taken by Members, or actions to be avoided by
Members, so as to safeguard the interests of developing country Members.  More than half of these
are mandatory (i.e. they use "shall", rather than "should", language), and these are shaded in bold in
the list presented above.  Questions raised in relation to this category of provisions are similar to those
raised in relation to the "trade opportunities" class.  They turn around the extent to which they have
led to the safeguarding of developing country interests, and whether the actions to be taken can bespecified concretely, monitored and their implementation objectively measured or evaluated.
11. Flexibility of commitments, of action, and use of policy instruments:  As shown in table 1,
there are 50 such provisions across the following ten different WTO agreements:
(a) GATT 1994: Article XVIII and Article XXXVI, paragraph 8.
(b) Enabling Clause: Paragraphs (b) and (c).
(c) the Agreement on Agriculture: Article 6.2; Article 6.4; Article 9.2(b)(iv); Article 9.4;
Article 12.2; Article 15.1; Annex 2, para 3, and footnote5; Annex 2, para.4, footnotes
5 and 6; Annex 5, Section B.
(d) Technical Barriers to Trade: Article 12.4.
(e) Trade-Related Investment Measures: Article 4.
(f)  Subsidies and Countervailing Measures: Article 27.2 (a) and Annex VII;
Article 27.4; Article 27.7; Article 27.8;  Article 27.9; Article 27.10; Article 27.11;
Article 27.12; Article 27.13.
(g)  Safeguards :Article 9.2.
(h) GATS: Article III:4;Article V:3; Article xi x:2, and Paragraph 5(g) of the Annex on
telecommunications.
(i) Understanding on Rules and Procedures Governing the Settlement of Disputes:
Article 3.12.
12. These provisions relate to: actions developing countries may undertake through exemptions
from disciplines otherwise applying to the member ship in general; exemptions from commitments
otherwise applying to Members in general; or a reduced level of commitments developing countries
may choose to undertake when compared to Members in general.  The majority of these provisions
are found in agreements concluded at the end of the Uruguay Round.  Their importance may be
understood in terms of their actual or potential role in facilitating the integration of trade and tradeWT/COMTD/W/77/Rev.1
Page 8
policy into the pursuit of wider development policy objectives.  This type of provision is especially
prominent, and important, in those areas and agreements where WTO rules have extended beyond
traditional GATT-type border measures.  In almost all cases, flexibility takes the form of individual
provisions which Members choose, or not, to exer cise.  The main exception is the GATS, where in
addition to individual provisions, flexibility is built into the overall structure of the agreements  which
provides for flexibility on an individual- cas e-by-case basis through negotiated commitments.
13. Transitional Time Periods:  As shown in table 1, there are 19 such provisions across the
following eight agreements:
(a) Agriculture:  Article 15.2.
(b) Sanitary and Phyto-Sanitary Measures:  Article 10.2 and 10.3.
(c) Technical Barriers to Trade:  Article 12.8.
(d) Trade-Related Investment Measures:  Article 5.2.
(e) Implementation of Article VII of GATT 1994:  Article 20.1;  Article 20.2;
Annex III.1;  and Annex III.2
(f) Import Licensing Procedures:  Article 2.2, footnote 5.
(g) Subsidies and Countervailing Measures:  Article 27.2 (b);  Article 27.4;
Article 27.14;  Article 27.5;  Article 27.6;  and Article 27.11.
(h) TRIPS:  Article 65.2;  and 65.4.
14. These provisions relate to time bound exemptions from disciplines otherwise generally
applicable.4  It is to be noted that some transition time periods in different agreements have elapsed.
In some cases, the relevant provision, in addition to specifying a time-period, include modalities
through which an extension might be sought.  Transition time periods were an innovation of the
Uruguay Round.  They reflect the recognition that the process of implementation of WTOagreements, and accompanying reforms, could give rise to transitional costs.  It is possible to
distinguish between two different types of costs: first, those which stem from the fact that the
implementation of certain WTO agreements requires significant levels of human and institutional
capacity  The second type of cost -  the political economy- adjustment type – for example, transitional
shifts in output and employment in specific sectors which may result from the phasing out ofprotection.  The type of cost which may arise is specific to individual agreements, and the magnitude
of the cost may depend on individual country circumstances.
15. Technical Assistance:  As shown in table 1, there are 14 such provisions across the following
six different agreements and one ministerial decision:
(a) Decision on measures concerning the possible negative effects of the reform
programme on least-developed countries and net-food importing developing
countries: Paragraph 3 (iii).
(b) Application of SPS Measures: Articles 9.
                                                     
4 In the case article 10.2 of the SPS agreement, the transition time-period in question relates to longer
time-frames for compliance to be accorded to products of  interest to developing countries with SPS measures
introduced by Members.WT/COMTD/W/77/Rev.1
Page 9
(c) Technical Barriers to Trade: Article 11.1;  Article 11.1;  Article 11.3;
Article 11.4;  Article 11.5;  Article 11.6;  and Article 12.7.
(d) Implementation of Article VII of GATT 1994:  Article 20.3.
(e) GATS:  Article XXV:2 and Paragraph 6 of the Annex on telecommunications.
(f) TRIPS:  Article 67.
(g) Understanding on Rules and Procedures Governing the Settlement of Disputes:
Article 27.2
16. The agreements where provisions relating to technical cooperation feature prominently tend
to be those which require significant levels of capacity for their implementation.  The provision of
technical assistance can thus be closely linked with transition time periods in facilitating the
implementation of certain WTO agreements.
17. Provisions relating to least-developed country Members.  As shown in table 1, there are
24 such provisions across seven agreements and three decisions:
(a) Agriculture: Article 15.2, Article 16.1 and Article 16.2    3, 2,2
(b) Enabling Clause: Paragraph d. 1
(c) Decision on waiver for preferential tariff treatment of Least-Developed Countries. 1
(d) Textiles and Clothing: Footnote to Article 1.2, and Article 6.6 (a).  1, 2
(e) Technical Barriers to Trade: 11.8  5
(f) Trade-Related Investment Measures Article 5.2  4
(g) GATS: Article IV:3, and Article XIX:3   2,2
(h) TRIPS:  Article 66.1 and 66.2.  1,4,1
(i) Understanding on Rules and Procedures Governing the Settlement of Disputes:
Article 24.1 and 24.2   2, 2
(j) Decision on Measures in Favour of Leas t-Developed Countries: paragraphs 1-3.
4,2,1,2,2,5,1
18. These provisions, whose applicability is limited exclusively to the LDCs, all fall under one of
the other five types of provision, as follows:
(a) Six fall into the category of provisions aimed at increasing trade opportunities:
(i) Enabling Clause - paragraph d.
(ii) Decision on waiver for preferential tariff treatment of LDCs.
(iii) Agreement on Textiles and Clothing - Footnote to Article 1.2.
(iv) TRIPS Agreement –Article 66.2.WT/COMTD/W/77/Rev.1
Page 10
(v) Decision on Measures in Favour of Least-Developed Countries – paragraph 2
(ii) and paragraph 3.
(b) Ten fall into the category of provisions aimed at safeguarding the interests of least-
developed countries:
(i) Agreement on Agriculture - Article 16.1 and 16.2.
(ii) Agreement on Textiles and Clothing – Article 6.6 (a).
(iii) GATS – Article IV:3 and XIX:3.
(iv) Understanding on Rules and Procedures Governing the Settlement of
Disputes: Article 24.1 and 24.
(v) Decision on Measures in Favour of Least-Developed Countries: paragraphs,
2(i), 2(iii) and 2(iv).
(c) one relating to the flexibility of commitments, of action, and use of policy
instruments – Article 15.2 of the Agreement on Agriculture.
(d) three in the category of transition time periods
(i) TRIMS – Article 5.2
(ii) TRIPS – Article 66.1
(iii) Decision on Measures in Favour of Least-Developed Countries –paragraph 1.
(e) two in the category of technical assistance.:
(i) Technical barriers to trade – Article 5.8
(ii) Decision on Measures in Favour of Least-Developed Countries –
Paragraph 2(v).
C. ILLUSTRATIVE LIST OF QUESTIONS FOR CONSIDERATION BY MEMBERS
19. The following list of questions has been prepared in order to facilitate consideration by
Members on how provisions relating to special and differential treatment can be operationalised and
enhanced.  It draws on the remarks made in section B and the information given in part III of this
paper.  It is without prejudice to other questions Members may wish to raise.
20. General Questions:
(a) What is the rationale for special and differential treatment?
(b) How can special and differential treatment facilitate trade policy reforms and the
effective integration of trade into national development strategies?
(c) What could be regarded as effective operationalisation of special and differential
provisions in each case?WT/COMTD/W/77/Rev.1
Page 11
These general questions form a framework for specific questions relating to different types of
special and differential treatment provision as follows:
Specific questions:
(d) Concerning provisions aimed at increasing the trade opportunities of developing
country Members:
(i) What actions are or can be taken by Members under these provisions?
(ii) How can the effectiveness of such actions be reviewed?
(iii) How is the effectiveness of special and differential treatment provisions
related to whether they are legally binding or not?
(e) Concerning provisions under which WTO Members should safeguard the interests of
developing country Members.
(i) What actions are or can be taken by Members under these provisions?
(ii) How can the effectiveness of such actions be reviewed?
(iii) How is the effectiveness of special and differential treatment provisions
related to whether they are legally binding or not?
(f) Concerning flexibility of commitments, of action, and use of policy instruments:
(i) What types of policy flexibility are appropriate for developing countries, and
how do they match existing flexibilities in WTO rules?
(ii) To what extent can, or do, developing countries use existing flexibilities?
(iii) What would be the systemic impact of increasing levels of flexibility to
developing countries as a whole?
(g) Regarding transition time periods:
(i) How can transition time periods suitably reflect implementation costs in
order to facilitate the implementation of WTO agreements.
(ii) Should transition-time periods reflect country-specific constraints, and if so
how?
(iii) What assistance measures can be taken during transition time-periods to
facilitate implementation.
(h) Regarding provisions relating to technical assistance:
(i) What principles should be followed to enhance the delivery of technical
assistance by Members.
(ii) How can technical assistance be used in tandem with other types of special
and differential treatment provisions?WT/COMTD/W/77/Rev.1
Page 12
(i) Regarding provisions concerning least-developed countries:
As explained earlier, the provisions in this category fall into one of the five other categories,
with their distinctive feature being their specif icity in relation to least-developed countries.
Comments on these provisions could be guided the questions raised under the other five
categories.WT/COMTD/W/77/Rev.1
Page 13D. TABLE 1:  S PECIAL AND DIFFERENTIAL TREATMENT PROVISIONS BY TYPE AND AGREEMENT
Agreement(i)
Provisions aimed
at increasing the
trade
opportunities of
developing
country
Members(ii)
Provisions that
require WTO
Members to
safeguard the
interests of
developing country
Members(iii)
Flexibility of
commitments, of
action, and use of
policy instruments(iv)
Transitional time
periods(v)
Technical
assistance(v)
Provisions relating to
measures to assist
least-developed
country MembersTotal by
Agreement
Agriculture 1 9 1 3 14
Decision on NFIDCs 4 1 5
Application of SPS Measures 2 2 1 5
Textiles and Clothing 1 3 26
Technical Barriers to Trade 6 1 1 7 1 16
Trade-Related Investment Measures 1 2 1 4
Implementation of Article VI of
GATT 19941 1
Implementation of Article VII of
GATT 199412 4 1 8
Decision on Texts Relating to
Minimum Values and Imports bySole Agents, Sole Distributors andSole Concessionaires2 2
Preshipment inspection 0
Rules of Origin 0
Import Licensing Procedures 3 1 4
Subsidies and Countervailing
Measures28 6 1 6
Safeguards 1 1 2
GATS 3 4 4 2 2 15
TRIPS 21 3 6
Understanding on Rules and
Procedures Governing the Settlementof Disputes.71 1 2 1 1
GATT 1994 Article XVIII 3 3
GATT 1994 Article XXXVI 4 3 1 8
GATT 1994
Article XXXVII26 8
GATT 1994
Article XXXVIII25 7
Enabling Clause 1 2 1 4WT/COMTD/W/77/Rev.1
Page 14Agreement(i)
Provisions aimed
at increasing the
trade
opportunities of
developing
country
Members(ii)
Provisions that
require WTO
Members to
safeguard the
interests of
developing country
Members(iii)
Flexibility of
commitments, of
action, and use of
policy instruments(iv)
Transitional time
periods(v)
Technical
assistance(v)
Provisions relating to
measures to assist
least-developed
country MembersTotal by
Agreement
Decision on Measures in Favour ofLeast-Developed Countries77
Waiver preferential tariff treatment
of LDCs.11
Total 14 50 33 19 14 24 155WT/COMTD/W/77/Rev.1
Page 15
III. SPECIAL AND DIFFERENTIAL TREATMENT: INFORMATION BY AGREEMENT
A. GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
General Comments with Respect to the General Agreement on Tariffs and Trade 1994
WTO tariff concessions undertaken by developing country Members under Article II of
GATT 1994 have generally been implemented over a longer or extended timeframe compared to
developed countries.  To date, the Secretariat has no information about any WTO Member who has
had difficulty in implementing tariff cuts according to their schedules of concessions and there are no
statements to that effect in the relevant WTO Committees.  Furthermore, Members that have difficulty
in implementing WTO tariff concessions can renegotiate these concessions under Article XXVIII
procedures which are available to all WTO Members and commonly utilized for various reasons.
However, in the TPRM, at least one developing country Member has stated that technical assistance
would be needed to renegotiate tariff concessions made prior to the Uruguay Round.(WT/TPR/S/27 3, page 9)
Understanding on Balance-of-Payments Provisions
General Comments with Respect to the Understanding on Balance-of-payments Provisions
The Committee on Balance-of-payments Restri ctions agreed to a request from a
least-developed country Member for the postponement of full consultations, due before May 1999, to
the year 2000, because of problems caused by flood devastation.  Simplified consultations took place
in May 1999 and full consultations will be held in 2000.
In the context of a dispute, a developing country member argued that Article XVIII was the
principle expression of special and differential treatment in GATT 1994. In its findings, the Panel
ruled that  the measures at issue  applied by the developing country Member  violated – inter alia-
Articles XI:1 and XVIII:11 of GATT 1994 and were not justified by Article XVIII:B. 5
Whereas 13 developing country Members were making use of Article XVIII in 1990, two
developing country members – including one least-developed country Member – were doing so in
2000.
In the TPRM, the view has been expressed th at, in implementation, hardly any distinction
seemed now to be drawn between Article XII and Article XVIII:B of GATT 1994. (WT/TPR/M/33,
paragraph 9). This view has also been expressed in the discussions on implementation
Article XVIII
Provision Comment
Flexibility of commitments, of action, and use of policy instruments
Section A
7.  (a)  If a contracting party coming within thescope of paragraph 4 ( a) of this Article
considers it desirable, in order to promote theestablishment of a particular industry with aview to raising the general standard of living ofits people, to modify or withdraw a concessionThe provision has not been invoked by
developing country Members since the WTOAgreement came into force.
                                                     
5 WT/DS90/RWT/COMTD/W/77/Rev.1
Page 16
Provision Comment
included in the appropriate Schedule annexed
to this Agreement, it shall notify theCONTRACTING PARTIES to this effect andenter into negotiations with any contractingparty with which such concession was initiallynegotiated, and with any other contractingparty determined by the CONTRACTINGPARTIES to have a substantial interest therein.If agreement is reached between suchcontracting parties concerned, they shall befree to modify or withdraw concessions underthe appropriate Schedules to this Agreement inorder to give effect to such agreement,including any compensatory adjustments
involved.
(b)  If agreement is not reached within 60 days
after the notification provided for insubparagraph ( a) above, the contracting party
which proposes to modify or withdraw theconcession may refer the matter to theCONTRACTING PARTIES which shallpromptly examine it. If they find that thecontracting party which proposes to modify orwithdraw the concession has made every effortto reach an agreement and that thecompensatory adjustment offered by it isadequate, that contracting party shall be free tomodify or withdraw the concession if, at thesame time, it gives effect to the compensatoryadjustment.  If the CONTRACTING PARTIESdo not find that the compensation offered by acontracting party proposing to modify orwithdraw the concession is adequate, but findthat it has made every reasonable effort tooffer adequate compensation, that contractingparty shall be free to proceed with suchmodification or withdrawal.  If such action istaken, any other contracting party referred toin subparagraph ( a) above shall be free to
modify or withdraw substantially equivalentconcessions initially negotiated with thecontracting party which has taken the action.
Section B8.  The contracting parties recognize thatcontracting parties coming within the scope ofparagraph 4 ( a) of this Article tend, when they
are in rapid process of development, toexperience balance of payments difficultiesSince the WTO came into effect, five
developing country Members have ceasedrecourse to Article XVIII:B.  Two Membersstill had recourse to the provisions in 2001.See also section on the Understanding onWT/COMTD/W/77/Rev.1
Page 17
Provision Comment
arising mainly from efforts to expand their
internal markets as well as from the instability
in their terms of trade.
9.  In order to safeguard its external financial
position and to ensure a level of reservesadequate for the implementation of itsprogramme of economic development, acontracting party coming within the scope ofparagraph 4 ( a) of this Article may, subject to
the provisions of paragraphs 10 to 12, controlthe general level of its imports by restrictingthe quantity or value of merchandise permittedto be imported; Provided that the import
restrictions instituted, maintained or intensifiedshall not exceed those necessary: (a)  toforestall the threat of, or to stop, a seriousdecline in its monetary reserves, or(b)  in the case of a contracting party withinadequate monetary reserves, to achieve areasonable rate of increase in its reserves.
Due regard shall be paid in either case to any
special factors which may be affecting thereserves of the contracting party or its need forreserves, including, where special externalcredits or other resources are available to it,the need to provide for the appropriate use of
such credits or resources.
10.  In applying these restrictions, the
contracting party may determine their
incidence on imports of different products or
classes of products in such a way as to givepriority to the importation of those productswhich are more essential in the light of itspolicy of economic development; Provided that
the restrictions are so applied as to avoidunnecessary damage to the commercial oreconomic interests of any other contractingparty and not to prevent unreasonably theimportation of any description of goods inminimum commercial quantities the exclusionof which would impair regular channels oftrade; and Provided further that the restrictions
are not so applied as to prevent the importationof commercial samples or to preventcompliance with patent, trade mark, copyright
or similar procedures.
11.  In carrying out its domestic policies, theBalance-of-Payments Provisions of
GATT 1994.WT/COMTD/W/77/Rev.1
Page 18
Provision Comment
contracting party concerned shall pay due
regard to the need for restoring equilibrium inits balance of payments on a sound and lastingbasis and to the desirability of assuring aneconomic employment of productive resources.It shall progressively relax any restrictionsapplied under this Section as conditionsimprove, maintaining them only to the extentnecessary under the terms of paragraph 9 ofthis Article and shall eliminate them whenconditions no longer justify such maintenance;Provided that no contracting party shall berequired to withdraw or modify restrictions onthe ground that a change in its developmentpolicy would render unnecessary therestrictions which it is applying under thisSection.
Section C13.  If a contracting party coming within thescope of paragraph 4 ( a) of this Article finds
that governmental assistance is required to
promote the establishment of a particularindustry with a view to raising the generalstandard of living of its people, but that nomeasure consistent with the other provisions ofthis Agreement is practicable to achieve thatobjective, it may have recourse to theprovisions and procedures set out in this
Section.Since the WTO Agreement entered into force,
one developing country Member cited thisprovision during a dispute.
Article XXXVI
Provision Comment
Provisions aimed at increasing the trade opportunities of developing country Members
2.  There is need for a rapid and sustainedexpansion of the earnings of the less-developedcontracting parties.The current US Dollar value of developing
country merchandise export earnings increasedby a factor of nearly 69 between 1948, at thetime of the inception of the GATT, and theestablishment of the WTO in 1995.
Over the period 1980-2000 the average
annualised growth of trade of developingcountries as a whole was faster than that ofboth world trade and  the trade of developedcountries.  But differences between and withinWT/COMTD/W/77/Rev.1
Page 19
Provision Comment
developing country regions are very
pronounced.  For instance, Asian trade grewon average per year 12 time faster than thetrade of Africa (excluding south Africa).Within Africa, annual average growth in tradefor 1990-2000 ranged from a high of 12
percent to a low of minus 21 per cent.
(see also WT/COMTD/W/65 – this document
contains more detailed data on long and shortterm trends in trade of developing countryMembers).
3.  There is need for positive efforts designedto ensure that less-developed contractingparties secure a share in the growth ininternational trade commensurate with theneeds of their economic development.The average trade weighted tariff on industrial
imports from developing Members fell by37 per cent after the cuts are completedfollowing the conclusion of the UruguayRound.
A response to the provisions of paragraphs 3, 4
and 5 may be found in the maintenance ofpreferential tariff and other market accessarrangements maintained under Members' GSPschemes, the GSTP, and other non-reciprocalpreferential arrangements. (some of whichhave been notified in the WT/COMTD/N/--series).  See also the reference to improvedpreferential market access measures forleast-developed countries under Section 7.1above (Decision on Measures in Favour ofLeast-Developed Countries).
4.  Given the continued dependence of manyless-developed contracting parties on theexportation of a limited range of primaryproducts, there is need to provide in the largestpossible measure more favourable andacceptable conditions of access to worldmarkets for these products, and whereverappropriate to devise measures designed tostabilize and improve conditions of worldmarkets in these products, including inparticular measures designed to attain stable,equitable and remunerative prices, thuspermitting an expansion of world trade anddemand and a dynamic and steady growth ofthe real export earnings of these countries so asto provide them with expanding resources fortheir economic development.See also under section on the agreement on
agriculture.
The value of exports of agricultural products
from developing countries increased from USDollars 114 billion in 1990 to US Dollars 172Billion in 2000.WT/COMTD/W/77/Rev.1
Page 20
Provision Comment
5.  The rapid expansion of the economies of
the less-developed contracting parties will befacilitated by a diversification of the structureof their economies and the avoidance of anexcessive dependence on the export of primaryproducts.  There is, therefore, need forincreased access in the largest possible measureto markets under favourable conditions forprocessed and manufactured products currentlyor potentially of particular export interest to
less-developed contracting parties.See above.
The share of manufactures in developing
country exports rose from 52.1 percent in 1990to 66 per cent in 2001, though the share varieswidely across regions.WT/COMTD/W/77/Rev.1
Page 21
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing
country Members
6.  Because of the chronic deficiency in the
export proceeds and other foreign exchangeearnings of less-developed contracting parties,there are important inter-relationships betweentrade and financial assistance to development.There is, therefore, need for close andcontinuing collaboration between theCONTRACTING PARTIES and theinternational lending agencies so that they cancontribute most effectively to alleviating theburdens these less-developed contractingparties assume in the interest of their economicdevelopment.Ministers adopted the Declaration on the
Contribution of the World Trade Organisationto Achieving Greater Coherence in GlobalEconomic Policy-making, which recognise,inter alia  that difficulties the origins of which
lie outside the trade field cannot be addressedthrough measures taken in the trade field
alone.
In November 1996 the General Council
approved WTO agreements with the IMF andthe World Bank.  The agreements aimed tostrengthen inter-agency relations.
The High-Level Meeting for Least-Developed
Countries' Trade Development inOctober 1997 endorsed the participation of sixinter-governmental agencies including the IMFand World Bank in the Integrated Frameworkfor Trade-Related Technical Cooperation forleast-developed countries.  In July 2000, thesix core agencies agreed to make every effortto support the integration of trade, trade-related technical assistance, and capacity-building into the national developmentstrategies and plans of LDCs.  This would beensured principally through such instrument asPoverty Reduction Strategy Papers (PRSPs)and would influence other developmentframeworks such as the United NationsDevelopment Assistance Framework(UNDAF). In doing so, these efforts willensure dynamic interaction and dialogue amongLDCs, donors and agencies, fully respectingcountry ownership. (WT/LDC/SWG/IF/2)
7.  There is need for appropriate collaborationbetween the CONTRACTING PARTIES,other intergovernmental bodies and the organsand agencies of the United Nations system,whose activities relate to the trade andeconomic development of less-developed
countries.A global arrangement for cooperation between
WTO and the United Nations was concludedon 29 September 1995 by an exchange ofletters between the Director-General and the
UN Secretary General (WT/GC/W/10).
See aboveWT/COMTD/W/77/Rev.1
Page 22
Provision Comment
9.  The adoption of measures to give effect to
these principles and objectives shall be a matterof conscious and purposeful effort on the partof the contracting parties both individually andjointly.See above
Flexibility of commitments, of action, and use of policy instruments
8.  The developed contracting parties do not
expect reciprocity for commitments made bythem in trade negotiations to reduce or removetariffs and other barriers to the trade of less-developed contracting parties.See above under paragraphs 3, 4 and 5.  In
addition, this provision was taken into accountduring the negotiations in the Uruguay Round.This is reflected both in the extent of bindingson industrial products and the average level oftariffs of the developing country Members.
Article XXXVII
Provisions aimed at increasing the trade opportunities of developing country Members
1.  The developed contracting parties shall tothe fullest extent possible - that is, except whencompelling reasons, which may include legalreasons, make it impossible give effect to thefollowing provisions:
(a) Accord high priority to the reduction and
elimination of barriers to products currently orpotentially of particular export interest to less-developed contracting parties, includingcustoms duties and other restrictions whichdifferentiate unreasonably between suchproducts in their primary and in theirprocessed forms;A similar provision has been taken into account
in the reduction of tariffs on tropical productsduring the Uruguay Round.  See under
Section 2.1 below (Agreement on Agriculture ).
4.  Less-developed contracting parties agree to
take appropriate action in implementation ofthe provisions of Part IV for the benefit of thetrade of other less-developed contractingparties, in so far as such action is consistentwith their individual present and futuredevelopment, financial and trade needs takinginto account past trade developments as well asthe trade interests of less-developed contractingparties as a whole.(Refer to section on lest-developed countries)
Provisions under which WTO Members should safeguard the interests of developing
country Members
(b)  refrain from introducing, or increasing theincidence of, customs duties or non-tariffWT/COMTD/W/77/Rev.1
Page 23
import barriers on products currently or
potentially of particular export interest to less-developed contracting parties;  and
(c)  (i) refrain from imposing new fiscal
measures, and (ii) in any adjustments of fiscalpolicy accord high priority to the reduction andelimination of fiscal measures, which wouldhamper, or which hamper, significantly thegrowth of consumption of primary products, inraw or processed form, wholly or mainlyproduced in the territories of less-developedcontracting parties, and which are applied
specifically to those products.
2.   (a) Whenever it is considered that effect is
not being given to any of the provisions ofsubparagraph ( a), (b) or (c) of paragraph 1, the
matter shall be reported to theCONTRACTING PARTIES either by thecontracting party not so giving effect to therelevant provisions or by any other interestedcontracting party. (b) (i) The CONTRACTINGPARTIES shall, if requested so to do by anyinterested contracting party, and withoutprejudice to any bilateral consultations thatmay be undertaken, consult with thecontracting party concerned and all interestedcontracting parties with respect to the matterwith a view to reaching solutions satisfactoryto all contracting parties concerned in order tofurther the objectives set forth inArticle XXXVI.  In the course of theseconsultations, the reasons given in cases whereeffect was not being given to the provisions ofsubparagraph ( a), (b) or ( c) of paragraph 1
shall be examined. (ii) As the implementationof the provisions of subparagraph ( a), (b) or
(c) of paragraph 1 by individual contracting
parties may in some cases be more readilyachieved where action is taken jointly withother developed contracting parties, suchconsultation might, where appropriate, bedirected towards this end.
(iii) The consultations by the CONTRACTING
PARTIES might also, in appropriate cases, bedirected towards agreement on joint actiondesigned to further the objectives of thisAgreement as envisaged in paragraph 1 of
Article XXV.No request for consultations has been made
either by a Member giving effect to theprovisions of sub-paragraphs a, b and c ofparagraph 1 or by any other interested
Member.WT/COMTD/W/77/Rev.1
Page 24
3.  The developed contracting parties shall:
(a)  Make every effort, in cases where agovernment directly or indirectly determinesthe resale price of products wholly or mainlyproduced in the territories of less-developedcontracting parties, to maintain trade marginsat equitable levels.
(b)  Give active consideration to the adoption
of other measures designed to provide greaterscope for the development of imports fromless-developed contracting parties andcollaborate in appropriate international actionto this end.
(c)  Have special regard to the trade interestsof less-developed contracting parties whenconsidering the application of other measurespermitted under this Agreement to meetparticular problems and explore all possibilitiesof constructive remedies before applying suchmeasures where they would affect essentialinterests of those contracting parties.This provision has been incorporated into the
Anti-dumping Agreement.
5.  In the implementation of the commitmentsset forth in paragraph 1 to 4 each contractingparty shall afford to any other interestedcontracting party or contracting parties full andprompt opportunity for consultations under thenormal procedures of this Agreement withrespect to any matter or difficulty which mayarise.WT/COMTD/W/77/Rev.1
Page 25
Article XXXVIII
Provision Comment
Provisions aimed at increasing the trade opportunities of developing country Members
(c)  Collaborate in analysing the development
plans and policies of individual less-developedcontracting parties and in examining trade andaid relationships with a view to devisingconcrete measures to promote the developmentof export potential and to facilitate access toexport markets for the products of theindustries thus developed and, in thisconnection, seek appropriate collaboration withgovernments and international organizations,and in particular with organizations havingcompetence in relation to financial assistancefor economic development, in systematicstudies of trade and aid relationships inindividual less-developed contracting partiesaimed at obtaining a clear analysis of exportpotential, market prospects and any furtheraction that may be required;The High-Level Meeting on Integrated
Initiatives for Least-Developed Countries'Trade Development was in part a response tothis provision. (please refer to section onLDCs for further detail)
(e)  Collaborate in seeking feasible methods toexpand trade for the purpose of economicdevelopment, through internationalharmonization and adjustment of nationalpolicies and regulations, through technical andcommercial standards affecting production,transportation and marketing, and throughexport promotion by the establishment offacilities for the increased flow of tradeinformation and the development of market
research;The work of the WTO/UNCTAD International
Trade Centre is oriented towards meeting theobjectives of this provision.
The WTO Reference Centre Programme has
contributed to the enhancing the flow oftrade-related information to governments andbusiness communities.  To date, 103 referencecentres have been established. ).
Provisions under which WTO Members should safeguard the interests of developingcountry Members
1.  The contracting parties shall collaboratejointly, with the framework of this Agreementand elsewhere, as appropriate, to further theobjectives set forth in Article XXXVI.
2.  In particular, the CONTRACTING
PARTIES shall:
(a) where appropriate, take action, includingaction through international arrangements, toprovide improved and acceptable conditions ofaccess to world markets for primary productsof particular interest to less-developedThe Committee on Trade and Development
provides a forum for Members to collaboratejointly in this regard.
This matter has generally been considered in
UNCTAD from the inception.WT/COMTD/W/77/Rev.1
Page 26
Provision Comment
contracting parties and to devise measures
designed to stabilize and improve conditions ofworld markets in these products includingmeasures designed to attain stable, equitableand remunerative prices for exports of such
products;
(b) seek appropriate collaboration in matters of
trade and development policy with the UnitedNations and its organs and agencies, includingany institutions that may be created on thebasis of recommendations by the UnitedNations Conference on Trade andDevelopment;See comment in relation to
(Article XXXVI:7).
(d)  keep under continuous review thedevelopment of world trade with specialreference to the rate of growth of the trade ofless-developed contracting parties and makesuch recommendations to contracting parties asmay, in the circumstances, be deemedappropriate;The Committee on Trade and Development
conducts regular reviews of the participation ofdeveloping countries in world trade.  (seeWT/COMTD/W/65, and forthcomingSeptember 2001)
(f)  establish such institutional arrangements asmay be necessary to further the objectives setforth in Article XXXVI and to give effect tothe provision of this Part.The WTO Committee on Trade and
Development, was established in 1995. (seeWT/L/46 for terms of reference).
1979 Decision of the Contracting Parties on Differential and More Favourable Treatment,
Reciprocity and Fuller Participation of Deve loping Countries:  "The Enabling Clause"
Provision Comment
1. Notwithstanding the provisions of
Article I of the General Agreement, contracting
parties may accord differential and more
favourable treatment to developing countries,6
without according such treatment to other
contracting parties.
2. The provisions of paragraph 1 apply tothe following:
7
Provisions aimed at increasing trade opportunities
(a) Preferential tariff treatment accorded bydeveloped contracting parties to productsImplementation of this provision has been
through GSP schemes as notified to the COMTD.
                                                     
6 11The words "developing countries" as used in this text are to be understood to refer also to
developing territories.
7 It would remain open for the CONTRACTING PARTIES to consider on an ad hoc  basis under the
GATT provisions for joint action any proposals for differential and more favourable treatment not falling within
the scope of this paragraph.WT/COMTD/W/77/Rev.1
Page 27
originating in developing countries in accordance
with the Generalized System of Preferences.8
Flexibility of commitments, of action, and use of policy instruments
(b) Differential and more favourable treatmentwith respect to the provisions of the General
Agreement concerning non-tariff measures
governed by the provisions of instruments
multilaterally negotiated under the auspices of the
GATT.
(c)  Regional or global arrangements entered into
amongst less-developed contracting parties for themutual reduction or elimination of tariffs and, inaccordance with criteria or conditions which maybe prescribed by the CONTRACTINGPARTIES, for the mutual reduction orelimination of non-tariff measures, on productsimported from one anotherTo date, 17 regional arrangements have been
notified under the Enabling Clause
Provisions relating to least-developed country Members
(d)  Special treatment of the least developed
among the developing countries in the context of
any general or specific measures in favour of
developing countries.A number of GSP schemes provide for enhanced
market access for least developed countries.
Documents WT/COMTD/LDC/W/16 and
WT/COMTD/W/17 and WT/LDC/SWG/IF/14
provide data on market access for the 29 least-
developed country members of the WTO.
General comments with respect to the enabling clause
The use of the Generalized System of Preferences  (GSP) is frequently referred to in the TPRM
process without stating any difficulties.  However, specific concerns raised in TPRM discussions with
respect to (GSP) include the following:
- That items of particular export interest for developing countries are not eligible for
GSP benefits, or only partially included in the schemes, such as agricultural andtextiles and clothing items;
9 (WT/TPR/M/13, page 11, WT/TPR/M/30, page 9,
WT/TPR/S/32-2, pages 7,8, WT/TPR/M/32 25)
- That some GSP schemes ignore the fact or-intensity of production in developing
countries as certain labour-intensive chem ical and textile products have been removed
from the schemes; (WT/TPR/M/3, page 20)
- That certain schemes contain binding ceiling quotas on certain products;10
(WT7TPR/S/32-2, pages.7-8)
                                                                                                                                                                    
8 As described in the Decision of the CONTRACTING PARTIES of 25 June 1971, relating to the
establishment of "generalized, non-reciprocal and non-discriminatory preferences beneficial to the developingcountries."
9 The following items were explicitly mentioned;  walnuts, raw coffee, meat, dairy products,
vegetables, cereals, cigars, silk, cotton, woven fabrics of cotton, footwear.
10 The following items were explicitly mentioned:  wood and articles thereof, leather articles, footwear,
electrical machinery and equipment.WT/COMTD/W/77/Rev.1
Page 28
- That not all exports of GSP-eligible goods  from developing countries to preference
giving countries actually benefit from  preferential access; (WT/TPR/S/52-2,
pages 22-23)
- That some GSP schemes in reality only benefit a few developing countries exporters of
the few products covered by the scheme and that the benefits of the scheme thereforeare highly skewed both in terms of the num ber of main beneficiaries and the range of
products; (WT/TPR/M/32, pages 24,25)
- That imports under contractual or unilate ral preferences, subject to emergency
safeguards or zero-duty quotas have ne gative effects on preference schemes;
(WT/TPR/M/3, page 15)
- That developing country exports have been progressively excluded from a number of
GSP schemes as such exports have reached the competitiveness criteria defined by
GSP-granting countries.  Th e negative effects on the ma rket position of certain
developing country products have been magnified by the maintenance of benefits to
competing countries; (WT/TPR/S/21-2, page 10)
- That specialization and development indi ces can lead to discrimination between
developing countries competing for the same market.  Such indices favour producers of
raw materials and low-processed goods whil e penalizing more advanced suppliers;
(WT/TPR/M/3, pages 6,7)
- That sector and country graduat ion are contrary to princi ples of non-discrimination
and non-reciprocity that underpin the GSP and th erefore alien to the original intentions
underlying the GSP concept; (WT/ TPR/M/3, page 19, WT/TPR/M/30, pages 9,10)
- That the withdrawal, or the threat of withdr awal of preferences is used as leverage to
obtain non-trade objectives.  As recipient c ountries can not rely on the preferences,
they have become less useful. The consequent uncertainty of access is a major concern
to countries affected; (WT/TPR/M/16, page 9) and
- That linking the benefits to non-trade issues , such as environmental and social (labour)
standards as well as intellectual property rights and the fight against drugs curtail the
benefits under the scheme and introduce elements of discrimination and reciprocity into
the GSP scheme. These aspects go against the fundamental principles of the GSP.
(WT/TPR/M/3, pages 6, 7, 11, 15, 19, 20,  WT/TPR/M/16 pages 16, 25, 29,
WT/TPR/M/30, pages  6, 9, 10, 11, 15, 16, 17, 26)
1999 Decision on waiver for preferential tariff treatment of Least Developed Countries
Provision Comment
Provisions relating to measures to assist least-developed country Members .
Subject to the terms and conditions set out
hereunder, the provisions of paragraph 1 of
Article I of the GATT 1994 shall be waived until
30 June 2009, to the extent necessary to allowdeveloping country Members to provide
preferential tariff treatment to products of
least-developed countries, designated as such byTo date, 2 notifications have been submitted
under this decision (WT/COMTD/N/12/Rev.1;
and G/C/6 And WT/LDC/SWG/IF/18.WT/COMTD/W/77/Rev.1
Page 29
Provision Comment
the United Nations, without being required to
extend the same tariff rates to like products ofany other Member.WT/COMTD/W/77/Rev.1
Page 30
B. AGREEMENT ON AGRICULTURE :
1. Provisions aimed at increasing trade opportunities for developing countries:
One provision (the Preamble to the agreement).
2. Transition time periods:
One provision (Article 15.2).
3. Flexibility of commitments, of action, and use of policy instruments:
Nine provisions (Article 6.2; Article 6.4; Article 9.2(b)(iv); Article 9.4; Article 12.2;
Article 15.1; Annex 2, para 3  and footnote 5; Do mestic food aid:  Annex 2, para. 4, footnotes
5 & 6; Annex 5, Section B).
4 Provisions relating to measures to least-developed country Members:
Two provisions (Article 16.1 and Article 16.2).
The Agreement on Agriculture together with the Decision on Members Concerning the
Possible Negative Effects of the Reform Programme on Least-Developed and Net Food-ImportingDeveloping Countries, contain 18 special and differential treatment provisions.  The special and
differential treatment provisions of the Agreement and the Decisons jointly cover all six types of
special and differential treatment provisions.
Provisions falling in categories 1 and 4 listed above cover positive actions to be taken by
Members with respect to developing country Members, including least developed countries.  The right
hand column of the table below provides information on their implementation. Provisions falling
under categories 2 and 3 cover actions developing countries may take as a result of exemptions, time-
bound or otherwise provided for in the Agreement.  With the exception of Article 12.2, available data
show that developing countries made use of al l provisions available in these two categories.
It may be noted that no specific implementati on concerns regarding special and differential
treatment provisions have been raised during the formal regular meetings of the Committee on
Agriculture.
Special and differential treatment for developing countries is an integral part of the mandated
negotiations on agriculture under Article 20 of the Ag reement.   A large number of developing and
developed countries have submitted negotiating pr oposals concerning S&D tr eatment for developing
countries to the Special Session of the Committee on Ag riculture.   These proposals have been circulated
in the G/AG/NG/W-series.  Proposals pertaining to S&D in Agriculture are presented below.
Under the notification requirements adopted by the Committee on Agriculture (G/AG/2),
least-developed countries are to make notifi cations on domestic support only every two years;
developing countries are to notify annually but the Committee on Agriculture may, upon request, set
aside parts of the notification requirements.  To date, there has been no such request.
Provision Comment
Provisions aimed at increasing trade opportunities
Preamble
Having agreed that in implementing their
commitments on market access, developedcountry Members would take fully into account
the particular needs and conditions of developingSchedules of developed country Members show
greater-than-average reductions in tariffs on arange of products of particular interest to
developing countries (e.g. average tariff reductionWT/COMTD/W/77/Rev.1
Page 31
Provision Comment
country Members by providing for a greater
improvement of opportunities and terms of accessfor agricultural products of particular interest to
these Members, including the fullest
liberalization of trade in tropical agricultural
products as agreed at the Mid-Term Review, and
for products of particular importance to thediversification of product ion from the growing of
illicit narcotic crops;of 43 per cent for tropical agricultural products)
and often their accelerated implementation.Document G/AG/ NG/S/10 dated 10 June 2000
gives an overview of tariff information on a range
of agricultural products that were identified by
developing countries as being of particular
interest to them.
Transition time periods
Article 15.2Developing country Members shall have the
flexibility to implement reduction commitments
over a period of up to 10 years.  Least-developed
country Members shall not be required to
undertake reduction commitments.Used by developing and least-developed
countries in the establishment of Schedules
Flexibility
Article 6.2(Domestic Support Commitments). In accordance
with the Mid-Term Review Agreement thatgovernment measures of assistance, whether
direct or indirect, to encourage agricultural and
rural development are an integral part of the
development programmes of developing
countries, investment subsidies which aregenerally available to agriculture in developing
country Members and agricultural input
subsidies generally available to low-income or
resource-poor producers in developing country
Members shall be exempt from domestic support
reduction commitments that would otherwise be
applicable to such measures, as shall domesticsupport to producers in developing country
Members to encourage diversification from
growing illicit narcotic crops.  Domestic support
meeting the criteria of this paragraph shall not
be required to be included in a Member'scalculation of its Current Total AMS.Developing countries took account of the
provision in the establishment of their Schedules.Documents G/AG/NG/S/1 and Corr. 1 (dated 13
and 25 April 2000), G/AG/NG/S/2 (dated
19 April 2000) and G/AG/NG/S/12 show the
extent to which Members have actually taken
recourse to this exemption from domestic supportreduction commitments.
In 1998,  16 developing countries notified
subsidies benefiting from this exemption,
totalling 1 billion US Dollars.  This represented,
on average, 7 per cent of their total notifieddomestic support.
Article 6.4 (b)(Domestic Support Commitments- calculation of
current total AMS) For developing country
Members, the de minimis percentage under this
paragraph shall be 10 per centDeveloping countries took account of the
provision in the establishment of their Schedules.
Actual use of this provision is reflected in
document G/AG/NG/S/2 and
G/AG/NG/S/12Rev1.In 1998, total notified support benefiting from the
de minimis  exemption amounted to 3.3 billion
US Dollars, or 24 per cent of the total notified
domestic support by the 12 developing countries
in question.WT/COMTD/W/77/Rev.1
Page 32
Provision Comment
Article 9.2(b)(iv)
(Budgetary outlays for export subsidies)The Member's budgetary outlays for export
subsidies and the quantities benefiting from such
subsidies, at the conclusion of the implementation
period, are no greater than 64 per cent and
79 per cent of the 1986-1990 base period levels,respectively.  For developing country Members
these percentages shall be 76 and 86 per cent,
respectively.Developing countries took account of the
provision in the establishment of their Schedules.
All 10 developing country Members which have
export subsidy reduction commitments (Brazil,
Colombia, Cyprus, Indonesia, Israel, Mexico,Romania, Turkey, Uruguay and Venezuela) have
used the flexibility to apply a lower rate of
reduction
Article 9.4During the implementation period, developing
country Members shall not be required to
undertake commitments in respect of the exportsubsidies listed below, provided that these are not
applied in a manner that would circumvent
reduction commitments:
subsidies to reduce the costs of marketing exports
of agricultural products, including handling,
upgrading and other processing costs, and thecosts of international transport and freight;  and
providing internal transport charges on export
shipments terms more favourable than those for
domestic shipment.Developing countries took account of the
provision in the establishment of their Schedules.
In 1998, four developing countries (Korea,
Morocco, Pakistan and Tunisia) notified the useof export subsidies under this provision, totalling
12 million US Dollars.  Document
G/AG/S/5/Rev.1 (dated 19 July 2001) refers.
Article 12.2
(Diversification of export prohibitions and
restrictions)The provisions of [Article 12.1]  shall not apply
to any developing country Member, unless the
measure is taken by a developing country
Member which is a net-food exporter of the
specific foodstuff concerned.No developing country has notified the
introduction of such a measure.
Article 15.1
In keeping with the recognition that differentialand more favourable treatment for developing
country Members is an integral part of the
negotiation, special and differential treatment in
respect of commitments shall be provided as set
out in the relevant provisions of this Agreementand embodied in the Schedules of concessions
and commitments.The Schedules of developing countries and least-
developed countries reflect the flexibility onceiling bindings, longer implementation period
and lower reduction commitments in tariffs,
domestic support and export subsidies.
Annex 2, para. 3, footnote 5
(Public stockholding for food security purposes)
For the purposes of paragraph 3 of Annex 2,
governmental stockholding programmes for food
security purposes in developing countries whoseoperation is transparent and conducted in
accordance with officially published objective
criteria or guidelines shall be considered to be in
conformity with the provisions of this paragraph,Developing countries took account of the
provision in the establishment of the Schedules.
Document G/AG/NG/S/2 shows that thisparticular category of government assistance has
been implemented by several developing
countries.WT/COMTD/W/77/Rev.1
Page 33
Provision Comment
including programmes under which stocks of
foodstuffs for food security purposes are acquiredand released at administered prices, provided
that the difference between the acquisition price
and the external reference price is accounted for
in the AMS.
Annex 2, para. 4, footnotes 5 & 6(Domestic food aid)
For the purposes of paragraphs 3 and 4 ofAnnex 2, the provision of foodstuffs at subsidized
prices with the objective of meeting food
requirement of urban and rural poor in
developing countries on a regular basis at
reasonable prices shall be considered to be inconformity with the provisions of this paragraph.Developing countries took account of this
provision in the establishment of the Schedules.
Document G/AG/NG/S/2 shows how thisparticular category of government assistance has
been implemented by several developing
countries.
Annex 5, Section BThe provisions of Article 4.2 shall also not apply
with effect from the entry into force of the WTO
Agreement to a primary agricultural product that
is the predominant staple in the traditional diet of
a developing country Member and in respect of
which the following conditions, in addition to
those specified in paragraph 1(a) through 1(d),as they apply to the products concerned, are
complied with: (a)  minimum access
opportunities in respect of the products
concerned, as specified in Section I-B of Part I of
the Schedule of the developing country Memberconcerned, correspond to 1 per cent of base
period domestic consumption of the products
concerned from the beginning of the first year of
the implementation period and are increased in
equal annual instalments to 2 per cent ofcorresponding domestic consumption in the base
period at the beginning of the fifth year of the
implementation period.  From the beginning of
the sixth year of the implementation period,
minimum access opportunities in respect of theproducts concerned correspond to 2 per cent of
corresponding domestic consumption in the base
period and are increased in equal annual
instalments to 4 per cent of corresponding
domestic consumption in the base period until thebeginning of the 10th year.  Thereafter, the level
of minimum access opportunities resulting from
this formula in the 10th year shall be maintained
in the Schedule of the developing country
Member concerned; (b) appropriate market
access opportunities have been provided for in
other products under this Agreement. In the eventthat special treatment under paragraph 7 is notThe Schedules of Korea and the Philippines
reflect recourse to this provision.WT/COMTD/W/77/Rev.1
Page 34
Provision Comment
to be continued beyond the 10th year following
the beginning of the implementation period, theproducts concerned shall be subject to ordinary
customs duties, established on the basis of a tariff
equivalent to be calculated in accordance with
the guidelines prescribed in the attachment
hereto, which shall be bound in the Schedule ofthe Member concerned.  In other respects, the
provisions of paragraph 6 shall apply as
modified by the relevant special and differential
treatment accorded to developing country
Members under this Agreement.
Provisions relating to least-developed country Members
Article 16.1
Developed country Members shall take such
action as is provided for within the framework ofthe Decision on Measures Concerning the
Possible Negative Effects of the Reform
Programme on Least-Developed and Net Food-
Importing Developing Countries.Information on actions undertaken within the
framework of the decision is to be found in thefollowing section
Article 16.2
The Committee on Agriculture shall monitor, as
appropriate, the follow-up to this Decision.The Decision has been on the agenda of virtually
every meeting of the Committee.  Please see thefollowing section on the Decision for further
information.WT/COMTD/W/77/Rev.1
Page 35
C. DECISION ON MEASURES CONCERNING THE POSSIBLE NEGATIVE EFFECTS OF THE REFORM
PROGRAMME ON LEAST -DEVELOPED AND NET FOOD-IMPORTING DEVELOPING COUNTRIES :11
1. Provisions under which WTO Members should safeguard the interests of developing country
Members:
Four provisions:  (the Decision on Measures Concerning the Possible Negative Effects of the
Reform Programme on Least-Developed and Net Food-Importing Developing Countries,
paragraphs 3(i) and paragraph 3 (ii);  4 and 5.
2 Technical assistance:
One provision (the Decision on Measures Concer ning the Possible Negative Effects of the
Reform Programme on Least-Developed and Net Food-Importing Developing Countries,
paragraph 3(iii).
All the provisions of the Decision cover positive actions to be taken by members with respect
to developing country Members, including least developed countries.  The right hand column provides
information on their implementation.
General comments
The follow-up of the Decision has represented an important part of the work of the
Committee on Agriculture.  The Decision has been on the agenda of virtually each meeting.  At an
early stage, the Committee agreed on various practical arrangements:  (i) an annual review of theimplementation of the Decision; (ii) notification requirements, notably for developed country
Members, for actions taken under the Decision;  (iii) the establishment of a WTO list of net-food
importers, which comprises currently all least-developed countries as defined by the United Nations
and 19 developing country Members.  In addition to the annual reviews of the Decision in the
Committee on Agriculture, the Committee made specific recommendations to the SingaporeMinisterial Conference (SMC) which were adopted.  The relevant provisions of the Decision as well
as the recommendations and their follow-up are set out below.
In the course of the work of the Committee on Agriculture related to the implementation of
the Decision, several Members intervened, with developing countries raising the following issues andconcerns:  the critical importance of food security;  recognition of the crucial role played by
international trade in achieving national food security objectives; recognition of the successful
conclusion of the new Food Aid Convention (FAC);  the desirability for more Members to join the
FAC as this would be a concrete way to assist LDCs and NFIDCs to honour the commitments made
by Ministers at Marrakesh and Singapore; concern over declining levels of cereal and non-cereal food
aid; the reduction of trade-distorting protection a nd support would help many developing countries to
improve their export performance and thus their ability  to finance their food security needs;  the lack
of progress with negotiations on export credit s in the framework of the OECD.  Some net
food-importing developing countries expressed concern that  their expectations have not been met in
areas like concessional finance,  since access to existing facilities remains subject to certain conditions
or continues to be linked to balance-of-payment difficulties.
At its meeting on 15 December 2000, the Special Session of the General Council requested
the Committee on Agriculture to examine possible means of improving the effectiveness of the
                                                     
11 The WTO list of net food-importing developing countries as it currently stands:  Barbados,
Botswana, Côte d’Ivoire, Cuba, Dominican Republic, Egypt, Honduras, Jamaica, Kenya, Mauritius, Morocco,
Pakistan, Peru, Saint Lucia, Senegal, Sri Lanka, Trinidad and Tobago, Tunisia and Venezuela (G/AG/5/Rev.3,
dated 28 June 1999, refers).WT/COMTD/W/77/Rev.1
Page 36
implementation of the Decision and to report back to the Council (WT/L/384 refers).  The reports by
the Vice-Chairman of the Committee to the General Council are contained in documents G/AG/7
(dated 25 April 2001) and G/AG/10 (dated 6 July 2001).
In this context, a group of seventeen WTO net food-importing developing countries have
submitted proposals to the Committee on Agriculture to which call, amongst other things, for the
establishment of an Inter-Agency Revolving Fund (documents G/AG/W/49 dated 19 March 2001 andG/AG/W/49/Add.1 dated 23 May 2001 refer).
In the formal and informal discussions that we re held regarding the issue of access to the
resources of the international financial institutions and the proposed Revolving Fund, it was noted by
some of the NFIDCs that the NFIDCs and LDCs were faced with higher cereal import bills as the
result of Uruguay Round reform programme, that in spite of this the Decision had not been
implemented, that the provisions of the Decision lacked clarity with respect to timing and mechanisms
to operationalize it, and that the existing financing facilities available from the IMF and World Bankwere inadequate and did not meet the requirements of the Decision.  Some of the donor Members
questioned the justification of the proposals and argued that food import prices were currently lower
than before the end of the Uruguay Round, that the proposals went beyond implementation of the
Decision, and raised doubts whether the proposed Revolving Fund was the best solution to address
short-term difficulties in financing imports of basic foodstuffs.
In a WTO Roundtable discussion that was held regarding the issue of short-term concessional
financing, the IMF representative stated that the IMF could consider the proposal only if it was related
to balance-of-payments difficulties.  Since the proposed Revolving Fund fell outside its authority, the
IMF could not make a contribution.  The World Ba nk representative stated that the World Bank
would not be in a position to contribute to the proposed new fund.
The Vice-Chairman undertook to continue his informal consultations in September and the
Decision will also be on the agenda of the regular meeting of the Committee on Agriculture on
27 September 2001.WT/COMTD/W/77/Rev.1
Page 37
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Paragraph 3(i)To review the level of food aid establishedperiodically by the Committee on Food Aid under
the Food Aid Convention 1986 and to initiate
negotiations in the appropriate forum to establish
a level of food aid commitments sufficient to meet
the legitimate needs of developing countriesduring the reform programme. In  anticipation of the expiry of the Food Aid
Convention, 1995 ("FAC"), Ministers at theSingapore Ministerial Conference agreed that, in
preparation of the re-negotiation of the Food Aid
Convention, action be initiated in 1997 within the
framework of the Convention, to develop
recommendations with a view towardsestablishing a level of food aid commitments,
covering as wide a range of donors and donable
products as is possible, which is sufficient to
meet the legitimate needs of developing countries
during the reform programme (G/L/125,paragraph 18(i) refers). In December 1997 the
FAC Food Aid Committee decided to open the
Convention for renegotiation taking into account,
amongst other things, the food security and trade
liberalization objectives under the WTO and the
World Food Summit Action Plan. The
negotiations on the Food Aid Convention 1999were completed on 24 March 1999 and the new
Convention provisionally entered into force on 1
July 1999 for an initial duration of three years.
The Food Aid Convention 1999 contains a
number of new features.   They include that thelist of eligible products which may be supplied
has been broadened significantly beyond cereals.
There are also new provisions designed to
improve the effectiveness and the impact of food
aid.  When allocating their food aid, FACmembers undertake to give priority to the least-
developed countries and Low-Income Countries,
many of which are on the present WTO list of net
food-importing developing countries.  Other
eligible food aid recipients include LowerMiddle-Income Countries and all other countries
included in the WTO list of net food-importing
developing countries at the time of negotiation of
the new Convention.
Although food aid shipments of grain fell from10.4 million tonnes in 1992/93 to 5.8 million
tonnes in 1996/97, shipments exceeded, except in
1994/95, FAC members' combined minimum
annual commitments in this period.  In 1998/99,
food aid shipments by FAC donors reached an
estimated 8.1 million tonnes, 2 million tonnes
more than in 1997/98 and 2.8 million tonnesmore than the aggregate annual minimum
commitment under the FAC 1995. Preliminary
data for 1999/2000 indicate that FAC donorsWT/COMTD/W/77/Rev.1
Page 38
Provision Comment
collectively supplied 8.3 million tonnes (wheat
equivalent) to eligible recipients, with a further€150 million supplied against commitments
expressed in value terms. Document
G/AG/NG/S/ 3, dated 25 April 2000, pp. 2-8,
refer. and Document G/AG/W/42/Rev.3 refers
Paragraph 3(ii)To adopt guidelines to ensure that an increasing
proportion of basic foodstuffs is provided toleast-developed and net food-importing
developing countries in fully grant form and/or
on appropriate concessional terms in line with
Article IV of the Food Aid Convention 1986.The SMC agreed that the recommendations
referred to above should include guidelines toensure that an increasing proportion of food aid is
provided to least-developed and net food-
importing developing countries in fully grant
form and/or on appropriate concessional terms in
line with Article IV of the current FAC, as wellas means to improve the effectiveness and
positive impact of food aid. Table 6 of document
G/AG/W/42/Rev.3 (dated 31 October 2000) show
that this recommendation is  followed by all Food
Aid Convention donors (Argentina, Australia,
Canada, EC, Japan, Norway, Switzerland; and
United States).
Paragraph 4Ensure that any agreement relating toagricultural export credits makes appropriate
provision for differential treatment in favour of
least-developed and net food-importing
developing countries.Ministers reaffirmed the commitment at the
SMC.  In the negotiations on an understanding
regarding agricultural export credits currently
undertaken within the framework of the OECD,
consideration is given to this commitment. See
also paragraph 33, document G/AG/NG/S/3.
At its meeting on 18 October 2000, the Special
Session of the General Council referred to the
Committee on Agriculture implementation
related issues which had been identified in the
report presented by the Director-General and theChairman of the General Council on their
consultations on implementation issues and
concerns as being appropriate for such action.
The relevant part of this report, which constitutes
the Committee's mandate in this matter, is asfollows:
"On tiret 6, regarding the development of
internationally agreed disciplines to govern the
provision of export credits, export credit
guarantees or insurance programmes pursuant toArticle 10.2 of the Agreement, I propose, on the
basis of our discussions, that the General Council
instruct the Committee on Agriculture to include
in the agenda of its regular meetings an item on
the implementation of Article 10.2 and to report
back on the Committee's progress on this issue to
the General Council at its last regular meeting ofthis year.WT/COMTD/W/77/Rev.1
Page 39
Provision Comment
It is my understanding that in pursuing
their work on export credits in accordance withArticle 10.2, Members will of course take into
account the provisions of paragraph 4 of the
Marrakesh Decision on net food-importing
countries, in which Ministers agreed that any
agreement on export credits should ensureappropriate provision for differential treatment in
favour of least-developed and net food-importing
developing countries."
Documents G/AG/6 and G/AG/8 refer
Paragraph 5
As a result of the Uruguay Round certaindeveloping countries may experience short-term
difficulties in financing normal levels of
commercial imports and that these countries may
be eligible to draw on the resources of
international financial institutions under existing
facilities, or such facilities as may be established,
in the context of adjustment programmes, inorder to address such financing difficulties.  In
this regard, Ministers take note of paragraph 37
of the report of the Director-General to the
CONTRACTING PARTIES to GATT 1947 on his
consultations with the Managing Director of theInternational Monetary Fund and the President
of the World Bank (MTN.GNG/NG14/W/35).At the SMC it was agreed that WTO Members, in
their individual capacity as members of relevantinternational financial institutions, take
appropriate steps to encourage the institutions
concerned, through their respective governing
bodies, to further consider the scope for
establishing new facilities or enhancing existing
facilities for developing countries experiencing
Uruguay Round-related difficulties in financingnormal levels of commercial imports of basic
foodstuffs.
At the annual monitoring exercise regarding
implementation of the Decision held by theCommittee on Agriculture in November of each
year, the IMF has consistently stated that had it
sufficient resources and saw no need to establish
special UR-related facilities to address the
financing needs of the net food-importer in timesof high world market prices for food.  The World
Bank stated that the impact of the UR on food
prices was small and that it did not consider
necessary to establish a special UR adjustment
facility. See document G/AG/W/42/Rev.3, pp.14-15 .
Technical assistance
Paragraph 3(iii)
To give full consideration in the context of theiraid programmes to requests for the provision of
technical and financial assistance to least-
developed and net food-importing developing
countries to improve their agricultural
productivity and infrastructure.The SMC called on developed country WTO
Members to continue to give full consideration in
the context of their aid programmes to requests
for the provision of technical and financial
assistance in this light. This recommendation
reflects the fact that technical and financialassistance is essentially a bilateral matter between
donors and recipients based on requests made by
recipient countries.  The Secretariat has no
information whether least-developed and net
food-importing developing countries maderequests pursuant to paragraph 3(iii) of theWT/COMTD/W/77/Rev.1
Page 40
Provision Comment
Decision. Document G/AG/W/42/Rev.3
(Attachment 6)  summarizes the financial andtechnical assistance provided to least-developed
and net food importing developing countries
since 1995, as notified by donor Members.WT/COMTD/W/77/Rev.1
Page 41D. NEGOTIATING PROPOSALS RELATING TO SPECIAL AND DIFFERENTIAL TREATMENT SUBMITTED TO THE SPECIAL SESSION OF THE COMMITTEE ON
AGRICULTURE .
1. This information draws on material contained in the proposals submitted to date in the context of the negotiations on agricul ture.  Elements of the
different proposals have been classified using the typology of sp ecial and differential treatment employed elsewhere in this do cument.  Most proposals contained
elements of special and differential treatment in more than one of the six categories of the typology.  By far the most frequen t types of proposal relating to special
and differential treatment were those coming under the category of provisions relating to flexibility of commitments, of action , and use of policy instruments.  At
the other end of the scale, only one provision related specifically to least-developed countries.
2. In addition to specific negotiating proposals recorded and classi fied below, many Members have made formal statements to the Special Session of the
Committee on Agriculture.  The contents of these statements are not reproduced below.  They can be found in the document series  G/AG/NG/W/--.
1. Specific Proposals relating to Provisions aimed at increas ing the trade opportunities of developing country Members
Proposal Contents
G/AG/NG/W/13
Cuba, Dominican
Republic, Honduras,
Pakistan, Haiti, Nicaragua,Kenya, Uganda,
Zimbabwe, Sri Lanka and
El Salvador- The OECD countries which continue to have very high tariff peaks and escalations should drastically reduce these tariff
levels, specially for products of interest to developing countries.
G/AG/NG/W/15United States- All WTO members consider products of interest to developing countries, in particular least-developed countries, when making
tariff reductions; [and] give special consideration to least developed countries when they implement tariff reduction
commitments.WT/COMTD/W/77/Rev.1
Page 42G/AG/NG/W/36rev1
Barbados, Burundi,
Cyprus, Czech Republic,
Dominica, Estonia, theEuropean Communities,
Fiji, Iceland, Israel, Japan,
Korea, Latvia,
Liechtenstein, Madagascar,
Malta, Mauritania,Mauritius, Mongolia,
Norway, Poland, Romania,
Saint Lucia, Slovak
Republic, Slovenia,
Switzerland, and Trinidad
and Tobago- The problem and needs of developing countries should be duly taken into consideration in the negotiations and properly
reflected in the outcome, inter alia; helping developing countries , especially LDCs, to participate in the world market and the
WTO system, taking duly into account their exporting interests.
- Developing countries, in particular least-developed and net- food importing, should be granted improved market access, not
only to markets of developed countries, but possibly also to mark ets of other developing countries, in particular of those that  are
somewhat more developed.  Of course, tariff concessions grante d to developing countries must be considered in conjunction
with overall tariff concessions.
- Many of these developing countries rely on agricultural exports, often as part of preferential market access schemes.  It is
therefore of particular importance to ensure continued and improved market access for products originating in these countries,especially the least-developed and net food-importing of them.
G/AG/NG/W/37 +Corr.1Cuba, Dominican
Republic, El Salvador,
Haiti, Honduras, Kenya,India, Nigeria, Pakistan, Sri
Lanka, Uganda and
Zimbabwe- Variable tariffs used by developed countries such as price band schemes, as well as seasonal tariffs, should be eliminated.
Variable tariffs should only be allowed as a Special and Differential Treatment for developing countries.
- Appropriate arrangements to ensure that new suppliers from developing countries should have equal access to allotment
within the tariff rate quotas (TRQs).- Regular enhancement of the TRQs administered by developed countries so as to improve market access for developing
countries.
G/AG/NG/W/54Cairns Group- Faster and deeper cuts in, or elimination of, tariffs on all agricultural products, including value added products, produced in
and exported by developing countries;
- Tariff quota administration rules which provide improved opportunities for exports from developing countries;
- Differential treatment and related modalities as appropriate in the area of market access.
G/AG/NG/W/55ASEAN- The next round must result in the elimination of tariff disparities, with developed countries committing to greater tariff
reductions.  (…)The next reform programme must therefore pursue the fullest liberalization of trade in tropical products, by
among others, applying further tariff reductions and eliminating tariff peaks and tariff escalation on these products.
- The GSP principles already encapsulated in the Enabling Clause should be elaborated and maintained in the framework of the
Agreement, with an explicit commitment by developed countries to conform to the principles of non-discrimination and non-reciprocity.WT/COMTD/W/77/Rev.1
Page 43G/AG/NG/W/90
EC- It is proposed that, in addition to multilateral liberalisation and in order to increase market access to products originatin g in
developing countries, that developed countries and the wealthie st developing countries provide significant trade preferences to
developing countries, and in particular the least-developed.
- It is proposed that an examination is undertaken on ways to ensure that these trade preferences are rendered stable andpredictable, in order to create the appropriate conditions for further investment in, and development of, the agricultural and agri-
food sectors in developing countries.
G/AG/NG/W/94
Switzerland- In the market access area, for example, instruments should be  introduced that would enable the small emerging economies that
depend heavily on exports of a few specific goods to face the increasing competition resulting from tariff reductions agreed
multilaterally, and to protect themselves against the consequent erosion of preferential margins.
G/AG/NG/W/95Swaziland- The current preferential market access arrangements enjoyed by small Developing Countries should be protected under the
current round of negotiations for agricultural trade reform.  Th e period of protection should be sufficiently long to enable th e
small DCs improve their welfare by significant measurable marg ins.  The margins can be nego tiated in the context of the
criteria listed above.  One important area of the protection being recommended herein is guaranteed market access at guaranteed
prices for sensitive products from small DCs over an agreed period of time.  The period should be long enough for meaningful
development and adjustment to occur.
- Tariff escalations should be reduced so as to enable the sm all DCs move from the exportation of raw materials to that of
processed products.
G/AG/NG/W/96MauritiusSpecial and Differential Treatment should seek to achieve security of access for SIDS and smaller producers, in particular thos e
that are unable to take advantage of any increase in de minimis levels or greater flexibility in providing domestic support
measures.
G/AG/NG/W/97+Corr.1Commonwealth of
Dominica, Jamaica,
Mauritius, St. Kitts and
Nevis, Saint Lucia, St.
Vincent and the
Grenadines & Trinidad andTobago- Small Island Development States (SIDS) should be provided with security of access for the one or two commodities which
they are able to produce on a commercial basis.
- Non-reciprocal preferential tariff rates provided to developing countries, in particular SIDS, in the agricultural sector sho uld
be improved and bound under the framework of the AoA while the reform process is underway, w ith a view to ensuring that
existing access conditions are not undermined by the continuation of the reform process.
- Market access opportunities under the AoA should ensure that certain percentage increases in minimum access tariff rate
quotas (TRQs) will be allocated with 0 per cent within-quota rate to SIDS.  Specific duty-free TRQs outside minimum accessquotas should also be provided to SIDS.
G/AG/NG/W/100CARICOM- Members examine options aimed at rendering the market access concessions offered to developing countries through trade
preferences, under the auspices of the Generalized System of  Preferences (GSP), reciprocal or non-reciprocal arrangements,
stable, transparent and predictable.  This will facilitate the adjustments which these economies will be required to undertake in
transitioning to more liberalized trade in agricultural market s.  Binding preferential schemes and arrangements within the
framework of the AoA should be accorded considered attention.
- Stricter disciplines and improved transparency in the administration of tariff rate quotas (TRQs). In its manifestation, TRQreforms should not result in the diminution of market access opportunities, particularly for small developing economies.
- Developed countries should explore ways of ensuring that "non-substantial" suppliers from small developing economies are
provided with meaningful access to market opportunities within TRQs.WT/COMTD/W/77/Rev.1
Page 44G/AG/NG/W/101
Norway- When considering further MFN tariff reductions, special attention should be paid to products of particular interest to
developing countries.
- Market access for products originating in LDCs should be improved in terms of predictability and product coverage.  Both
developed countries and the more developed of the developing countries should as a first step grant duty-free and quota-freemarket access on a preferential basis for essentially all products from LDCs.
- Tariff quotas should be administered in ways that are transparent, equitable and do not place developing countries at a
disadvantage.
- Developing countries, in particular the least developed, should be given the opportunity to benefit from a preferential
allocation of existing tariff quotas, for instance through preferential in-quota tariff rates.
G/AG/NG/W/143
NamibiaCountries that benefit from trade preferences be accorded a period of time to adjust and make the required structural changes.
2. Specific proposals relating to Provisions under which WTO Members should safeguard the interests of developing country Members
Proposal Contents
G/AG/NG/W/13
Cuba, Dominican Republic,
Honduras, Pakistan, Haiti,
Nicaragua, Kenya, Uganda,
Zimbabwe, Sri Lanka andEl Salvador.- Prohibit developed countries from the use of the Special Safegu ard Clause.  This Clause instead should be opened up to all
developing countries.  Developing countries should be allowed to invoke this based on low prices or excess volume.
- Dumping in any form must be prohibited.  All forms of export subsidies (direct or indirect) by developed countries must be
eliminated immediately.
- Competition policy in agriculture must be addressed in [the review of the Agreement on Agriculture].  Developing countries
must be given an easily accessible mechanism to protect themselves against the abuse of monopoly power and to seek
compensation.
G/AG/NG/W/14
Cuba, DominicanRepublic, Honduras,
Pakistan, Haiti, Nicaragua,
Kenya, Uganda,
Zimbabwe, Sri Lanka and
El Salvador- The Due Restraint Clause should be a special and differential treatment provision that will protect only developing countries
in the "General Supports" box and the "Development" box.  The purpose of the Due Restraint Clause should be to protectdeveloping countries in their efforts to increase food security (food accessibility and availability to all), ensure rural
employment and to increase domestic production capacity.WT/COMTD/W/77/Rev.1
Page 45G/AG/NG/W/15
United States- Renew the commitment to food aid as expressed in the Ur uguay Round’s "Decision on Measures Concerning the Possible
Negative Effects of the Reform Program on Least Deve loped and Net Food-Importing Developing Countries";
- Continue the WTO disciplines on food aid contained in Arti cle 10.4 of the Uruguay Round Agreement on Agriculture, which
have proven to be appropriate;- The disciplines to be developed at the Organization of Economic Cooperation and Development for agricultural export credits
and credit guarantees should not prevent WTO members from using such programs to improve the food security status of other
members;
- To establish export reporting systems in all members to increase information on the level and direction of international grai n
and oilseed transactions;  and- To strengthen substantially WTO disciplines on export restrictions to increase the reliability of global food supply.
G/AG/NG/W/36rev1Barbados, Burundi,Cyprus, Czech Republic,
Dominica, Estonia, the
European Communities,
Fiji, Iceland, Israel, Japan,
Korea, Latvia,Liechtenstein, Madagascar,
Malta, Mauritania,
Mauritius, Mongolia,
Norway, Poland, Romania,
Saint Lucia, Slovak
Republic, Slovenia,
Switzerland, and Trinidadand Tobago- The problem and needs of developing countries should be duly taken into consideration in the negotiations and properly
reflected in the outcome; inter alia adequate food aid for coun tries in need (especially NFIDCs), avoiding negative impacts on
the enhancement of their domestic production.
G/AG/NG/W/54Cairns Group- The preservation of the current special safeguard for developing countries to assist with domestic and international agricult ural
reform efforts and in countering subsidised competition.
G/AG/NG/W/90EC- The provision of food aid to the least developed countries and to net-food import developing countries only in fully grant fo rm
and in ways which do not damage local food production and marketing capacities of the recipient countries, is another
important means to contribute to food security in the recipien t countries.  Providing food aid under credit terms increases the
debt burden of these countries, and is therefore detrimental to their long-term interests.
G/AG/NG/W/91Japan- The idea of a possible framework for international food stockh olding should be examined, in order to complement existing
bilateral and multilateral food aid schemes and to enable loan of food in the case of temporary shortage.
G/AG/NG/W/93Cairns- The agriculture negotiations should: preserve Article 12.2 of the Agreement on Agriculture and provide additional special and
differential treatment provisions to address the legitimate needs of developing countries, including least developed and net
food-importing developing countries.WT/COMTD/W/77/Rev.1
Page 46G/AG/NG/W/95
Swaziland- The reduction of support measures in more developed countries should be approached with flexibility, imagination and
innovation so that the progress of small Developing Countries is not stunted.
- In general, no small Developing Countries should be disadvantaged in the wake of giving Special and Differential Treatment
to other Developing Countries.  In particular, the existing pref erential arrangements are one of the main avenues for meaningfu l
human development in the Developing Countries involved.
G/AG/NG/W/97+Corr.1Dominica, Jamaica,Mauritius, St. Kitts and
Nevis, Saint Lucia, St.
Vincent and the
Grenadines & Trinidad and
Tobago- Where a free-trade area or a customs union involving SIDS and developed countries is established, the "substantially all the
trade" provision given in the GATT Article XXIV should not apply.- Given the very small size and fragility of the productive sectors of SIDS, which are invariably NFIDCs, they should not be
obliged to provide reciprocal access for their agricultural e xports under preferential trading arrangements with developed
countries.
- Small farmers in LDCs, NFIDCs and other developing countrie s, including SIDS, need to be protected against import surges
particularly when the latter affect the production of key staples of the domestic diet and negatively impact on rural developme nt
and poverty alleviation.  To meet this need, use of the special safeguard provision should be allowed.
- With regard to actions under the Ministerial Decision on Measures Concerning the Possible Negative Effects of the Reform
Programme on Least-Developed and Net Food-Importing Developing Countries, separate mechanisms should be formulated for
operationalizing the provision of financial and technical assistan ce, including the transfer of relevant agricultural technolog y
(for example, the accessing of new seed varieties), to LDCs and NFIDCs to improve agricultural productivity in those countries,
as well as for short-term mitigation programmes to address negative effects of the liberalization process.
- Whenever agricultural production is severely damaged through natural disasters, which occur frequently in SIDS, the latter's
obligations under the AoA should be waived until recovery is achieved.
G/AG/NG/W/98Korea- Increase of food aid, financial and technical assistance.
G/AG/NG/W/101
Norway- The Ministerial Decision on Measures Concerning the Possible Negative Effects of the Reform Programme on Least-
Developed and Net Food-Importing Developing Countries  should be reviewed in order to ensure its effective implementation.
G/AG/NG/W/107
Egypt- A further effort is needed on the part of developed country Members to enhance their capital and technical investment in the
agriculture sectors of developing country Members, with a view to support rural development and incomes.
- An urgent review of the Decision on NFIDCs (in accordance with paragraph 6) to strengthen the language and make it moremandatory.
- An increased level of technical and financial assistance shoul d be afforded to NFIDC's and LDC's. Such assistance should
have the aim of improving the capability of the beneficiarie s to produce their food requirements locally, through the
amelioration of the technologies used and basic agricultural infrastructure available.  Special mention should be made of the
need for improving the export marketing capabilities of NFID C's and LDC's, to allow them to move from being net food-
importers into the category of self-sufficiency (and at a later stage, to potentially become net agricultural-exporters).
- The creation of a Fund for the Support of NFIDC and LDC's, whereby the beneficiaries would obtain a rebate on their food
import bills after they have purchased their requirements on the open market at unsubsidized prices.  The Fund would be
financed from a number of sources, prominent amongst which would be international financial organizations, specialized UN
agencies, developed country donors, and major exporters.WT/COMTD/W/77/Rev.1
Page 47G/AG/NG/W/136
Kenya- The S&D provisions should target at filling the gaps between developed countries and developing countries in terms of supply
capacity, economic development, and financial resources, so as to enable developing countries to face multilateral trade rules
and disciplines without further burdening the domestic population in terms of, among others, food insecurity and perpetuation
of poverty.
G/AG/NG/W/139
MERCOSUR (Argentina,
Brazil, Paraguay andUruguay), Bolivia, Chile,
Costa Rica, Guatemala,
India and MalaysiaIn recognition of the "Decision on Measures Concerning the Po ssible Negative Effects of the Reform Programme on Least-
Developed and Net Food-Importing Developing Countries", adopted in Marrakech, the disciplines to be adopted must include
appropriate provisions for differential treatment in favour of least-developed and net food-importing developing countries.These provisions should include longer repayment periods and shoul d be consistent with the exemptions already provided in the
Agreement on Agriculture for developing countries and with the modifications resulting from the negotiations to the general
rules and disciplines applicable to export subsidies.
G/AG/NG/W/142AFRICAN GROUP- In the context of current negotiations, the following issues s hould be fully addressed to ensure the urgent resolution of bot h the
short- and long-term food security problems of LDCs and NFIDCs:
- Create an inter-agency revolving fund to assist LDCs and NFIDCs  with their food import bills in accordance with future price
increases above a certain threshold, on condition that imports are from open and competitive markets;
- Regularly monitor and evaluate the impact of the reform programme on LDCs and NFIDCs, and elaborate appropriate
instruments to address concerns of those countries within a specified timeframe.  Food Aid should be in fully grant form;
- Establish a mechanism to ensure that food aid would not disrupt domestic production in recipient countries;
- Provide further technical and financial cooperation especially in regard to: enhancing agricultural productivity; infrastruct ure
building; product diversification;  transfer of new technology; market information dissemination; and export development;
- Ensure that the implementation of the Marrakesh Decisi on is a binding commitment under Article 16 of the AoA.
3. Provisions relating to Flexibility of commitments, of action, and use of policy instruments
Proposal Contents
G/AG/NG/W/13
Cuba, Dominican
Republic, Honduras,
Pakistan, Haiti, Nicaragua,
Kenya, Uganda,
Zimbabwe, Sri Lanka andEl Salvador- All developing countries should be able to use a positive list approach to declare which agricultural products or sectors the y
would like disciplined under AoA provisions.
- Allow developing countries to re-evaluate and adjust their tariff levels.  Where it has been established that cheap imports a re
destroying or threatening domestic producers, developing countries should be allowed to raise their tariff bindings on key
products to protect food security.
- Flexibility in levels of domestic supports.  Developing countries should be allowed an additional 10 per cent on their de min is
support level, i.e. bringing the level from 10 to 20 per cent.
G/AG/NG/W/14Cuba, Dominican
Republic, Honduras,
Pakistan, Haiti, Nicaragua,
Kenya, Uganda,
Zimbabwe, Sri Lanka andEl Salvador- A common level of supports should be allowed eg. 10 per cent of production for all countries.  This level of subsidies should
be non-actionable.  Subsidies of 5 per cent above this 10 per cent level will be 'actionable' for developed countries. (Develop ing
countries should be protected under the Due Restraint Clause).  Subsidies beyond this level should be treated as prohibited.
Developing countries, however, will be allowed additional flexibility under a "Development" box.
- The Development box should provide developing countries with flexibility of import controls, tariffs barriers and domestic
supports for items which are already being produced in sufficient quantities or which countries would like produced insufficient quantities locally, until such time they are exporters of these products.WT/COMTD/W/77/Rev.1
Page 48G/AG/NG/W/15
United States- Create additional criteria for exempt support measures deemed essential to the development and food security objectives of
developing countries to facilitate the development of targeted programs to increase investment and improve infrastructure,
enhance domestic marketing systems, help farmers manage risk, provide access to new technologies promoting sustainability
and resource conservation and increase productivity of subsistence producers.
G/AG/NG/W/16
United States- The unique development challenges facing developing and least developed countries [are recognised], and supports the
exemption of additional criteria-based support measures deemed essential to the development objectives of these countries.
G/AG/NG/W/35Cairns Group- S&D provisions relating to domestic support should build on the existing WTO provisions and include:
- Enhanced green box provisions for developing countries which would address their specific concerns regarding food security,
rural development and poverty eradication;- Differentiated AMS formula and commitments for developing countries, including preserving de minimis provisions and
exceptions for investment and input subsidies, and domestic suppo rt to encourage diversification from growing illicit narcotic
crops;
G/AG/NG/W/36/Rev.1Barbados, Burundi,
Cyprus, Czech Republic,
Dominica, Estonia, the
European Communities,
Fiji, Iceland, Israel, Japan,Korea, Latvia,
Liechtenstein, Madagascar,
Malta, Mauritania,
Mauritius, Mongolia,
Norway, Poland, Romania,Saint Lucia, Slovak
Republic, Slovenia,
Switzerland, and Trinidad
and Tobago- Developing countries may need continued protection of their ow n agricultural markets, in order to safeguard food security and
other non-trade concerns and foster economic development.  One may therefore consider whether tariff reductions undertaken
by developing countries should be undertaken in a different manner compared to other Members.  One may also consider to
what extent the least-developed countries should continue to be exempt from tariff reductions.  Furthermore, in cases in which
present rules and commitments do not provide sufficient leeway and protection against sudden import surges one may consider
extending the right to have recourse to the special safeguard provisions of the Agreement on Agriculture to net-food importingdeveloping countries and least-developed countries not having this possibility at present.
- As regards domestic support, an increase of the De Minimis levels and the inclusion into the Green Box of additional
measures adapted to the specific situation in developing countries could be considered.WT/COMTD/W/77/Rev.1
Page 49G/AG/NG/W/55
ASEAN- The Agreement must therefore afford developing countries to adopt reforms in a differential and more gradual basis.  As such,
flexibility in terms of longer timeframe for the implementation of commitments, which must continue to be given to developing
countries, will not suffice.  The nature, depth and substance of commitments must also be different.
- As a first general obligation, developed countries must immediately eliminate all forms of export subsidies and commit totheir unconditional prohibition.  Developing countries, on the other hand, must be able to continue using existing flexibility
with respect to export subsidies (i.e. Article 9.4).
- Furthermore, disciplines in export credits, export credit guarantee or insurance programmes should be developed and
concluded before the end of the implementation period.  The development of these disciplines should provide adequate
flexibility for developing countries.- Direct or indirect measures that are an integral part of the development programmes of developing countries, including
investment and input subsidies, as identified in Article 6.2 of the present Agreement, must remain exempt from reduction
commitments during the next phase of the reform programme.
- Measures intended to promote agricultural diversification must be exempt from reduction commitments.
- The existing de minimis concept and threshold must be continued to be applied but only to developing countries.
- Developing countries must be given an effective and meaningful degree of autonomy on policy instruments to address food
security concerns.- In addition, the Agreement must be able to make an appropriate differentiation between domestic measures which result in
overproduction and the ability to carve out a niche in the international market, and those measures designed to face the
challenges of food security of developing countries.
- Developing countries must have differential commitments and modalities as appropriate, in the area of market access.  In
addition, developing countries must be allowed the flexibility to continue the application of special safeguards.
G/AG/NG/W/56
Albania, Bulgaria, Croatia,
the Czech Republic,Georgia, Hungary, the
Kyrgyz Republic, Latvia,
Lithuania, Mongolia,
Slovak Republic and
Slovenia- [Transition economies] propose to include a specific provision into the Agreement on Agriculture which would address the
particular needs of Members that are in the difficult process of transformation to a fully-fledged market system or consolidati ng
the results of such a deep-going economic process in the agricult ural sector.  This provision wo uld exempt investment subsidies
and input subsidies generally available to agriculture, interest subsidies to reduce the costs of financing as well as grants t o
cover debt repayment from domestic support reduction commitments th at would otherwise be applicable to such measures.  It
would also increase the de minimis  threshold applicable to the transition economies.  The provision could be invoked by
individual countries only until the problems in the agricultural sector described above do persist.
G/AG/NG/W/57
Bulgaria, Czech Republic,Estonia, Georgia, Hungary,
Kyrgyz Republic, Latvia,
Slovak Republic, Slovenia,
Croatia and Lithuania- It is a strong expectation of these countries that in the course of the negotiations, the high level of trade liberalization and
market opening and extreme vulnerability resulting from the difficult and painful process of transformation to a fully-fledgedmarket economy will be fully recognized.  These countries therefore propose that a specific flexibility provision be included i n
any negotiating guidelines and modalities to be agreed for the purpose of future tariff reductions and other market access
commitments.  Such a provision would, inter alia, exempt low tariffs from further reduction commitments for these countries, as
well as would allow for selective reduction commitments.WT/COMTD/W/77/Rev.1
Page 50G/AG/NG/W/88
Argentina- Non-trade concerns should be pursued consistently with the objective of these negotiations, not at the expense of other  trading
partners.  Argentina, just as every other Member, is committed to achieve substantial and progressive reductions in support and
protection in the agricultural sector.  This is the frame in which we all should explore the consistent ways and means to take into
account legitimate "non- trade concerns" while being mindful of consequences for developing countries.
G/AG/NG/W/90
EC- Domestic support measures that promote the sustainable vitality of rural areas and the food security concerns of developing
countries as a means of poverty alleviation are of great importance.  The EC propose that these measures where appropriate be
exempted from any reduction commitments.- [It is proposed] that other ways are examined in order to prov ide the necessary flexibility to developing countries to addres s
these concerns, notably through a revision of the de minimis clause for developing countries.
G/AG/NG/W/91Japan- A wide range of flexibility should be given to developing countries with regard to the rules and disciplines on border measur es
and their application, in order to ensure their food security.
- Flexibility should also be given to developing countries concerning the rules and disciplines on domestic support and their
application, in order not to affect the support necessary to increase food production for domestic consumption.
- When strengthening the rules and disciplines on exports and state trading, measures to exempt or ease obligations should be
taken so as not to cause an excessive burden on developing countries.
G/AG/NG/W/95Swaziland- Provisions must be allowed for small Developing Countries to  protect their local agricultural production from imports that
threaten the existence of the local industry.
G/AG/NG/W/96Mauritius- Special and Differential Treatment could include the elabor ation of instruments that would: exempt from reduction
commitments any measures aimed at poverty alleviation; make  available appropriate technology with a view to enhancing
competitivity.
G/AG/NG/W/97+Corr.1Commonwealth of
Dominica, Jamaica,
Mauritius, St. Kitts andNevis, Saint Lucia, St.
Vincent and the
Grenadines & Trinidad and
Tobago- Small Island Development States  which undertook unilateral deregulation and liberalization in the agricultural sector should be
exempted from further reduction commitments on support and protection.  Whilst the financial constraints of SIDS make it
difficult for them to provide support measures currently, this possibility should not be excluded as revenue through agricultur e
increases.  Those SIDS which entered into the commitments under the AoA during Structural  Adjustment Programmes should
be allowed to receive a higher de minimis  level on domestic support and to renegotiate the AoA commitments on market access,
such that the commitments reflect the long-term development pol icy objective of those countries rather than their short-term
financial circumstances.
G/AG/NG/W/98
Korea- Special consideration for key staple crops, and greater flexibility in reducing border protection measures, such as alleviati on of
tariff reduction commitments, especially on products related to non-trade concerns.
- Alleviation of reduction commitment, additional flexibility to  Green Box (especially for measures to improve food security
and rural employment even if they have possible impact on trade), and specific criteria that can reflect the scarcity of financ ial
resources in developing countries.
- Expansion of export subsidies exempt from reduction commitm ents for developing countries, alleviation of export subsidy
reduction commitments, establishment of rules and disciplines on export-related measures for developing countries so that they
may be able to compete in the global market.WT/COMTD/W/77/Rev.1
Page 51G/AG/NG/W/100
CARICOM- Small developing economies must have differential commitments and modalities as appropriate, including the possibility of
exemption from further tariff reductions, particularly in ci rcumstances where substantial liberalization has already been
undertaken.
G/AG/NG/W/101
Norway-The right to have recourse to the SSG provisions should be extended to all developing countries that do not have this right
today.
- De minimis  levels should be increased for developing countries.
- S&D domestic support provisions adapted to the specific situation of developing countries should be expanded as asupplement to the existing Green Box measures.
G/AG/NW/W/102India- All existing provisions of Annex 2 of AoA except paras. 5, 6 & 7 should be continued, being an integral part of the food
security measures required to be taken by developing countries;
- All measures taken by the developing countries for pov erty alleviation, rural development, rural employment and
diversification of agriculture should be exempted from any form of reduction commitments;
- Flexibility to be given to developing countries in the manner of providing subsidies to key farm inputs, which nevertheless
should continue to be accounted for in the Non-product specific support AMS calculations;
- ln addition to the provisions contained in Article 6.2 of Agr eement on Agriculture, relating to agricultural investment and
input subsidies, Product specific support given to low income and resource poor farmers should also be excluded for AMScalculations;
- Negative Product specific support to be permitted to be adjusted against positive Non-product specific support;
- Appropriate level of tariff bindings to be allowed to be ma intained by developing countries as a special and differential
measure, keeping in mind their developmental needs and high distor tions prevalent in the international markets so as to protect
the livelihood of their very large percentage of population dependent on agriculture.  The appropriate levels of tariff binding s
will have to necessarily relate to the trade distortions in the areas of market access, domestic support and export competition
being practised by the developed countries;
- Low tariff bindings in developing countries, as could not be  rationalised in the earlier negotiations, should be allowed to b e
raised to the ceiling bindings for similar category of products, committed during the Uruguay Round;
- A separate safeguard mechanism on the lines of the Special Safeguard provisions (Article 5 of AoA) including a provision forimposition of Quantitative Restrictions under specified circumstances, should be made available to all developing countries
irrespective of tariffication in the event of a surge in the imports or decline in prices and to ensure food and livelihood sec urity
of their people;
- Developing country members should be exempt from any obligation to provide any minimum market access;
- The product coverage of the Agreement on Agriculture requires  rationalisation by including primary agricultural commodities
such as rubber, primary forest produce, jute, coir, abaca and si sal etc. which are much more agricultural than hides and skins
which are already covered under AoA.
G/AG/NW/W/103
Poland- It is essential to provide an opportunity for the least developed and many developing countries to apply a flexible approach
while undertaking new commitments and to benefit from preferenti al treatment in the market access arrangements in other
countries at the same time.
G/AG/NW/W/105Morocco [It is proposed] for the developing countries, a more marked asymmetry between the developed and the developing countries
than during the first stage of dismantling; greater flexib ility in the preconditions for introducing a safeguard clause.WT/COMTD/W/77/Rev.1
Page 52G/AG/NW/W/106
Turkey- The " de minimis " level for developing countries should be increased to a mutually agreed level.
- Developing countries should be granted the flexibility to appl y "de minimis" on an aggregate basis, instead of product basis,
taking into consideration the changing production conditions.
- Special and Differential Treatment granted for developing countries under Article 6.2 of the Agreement on Agriculture, whichstipulates the use of investment and input subsidies with the aim of encouraging agricultural and rural development, should be
continued to be exempted from reduction commitments.
G/AG/NW/W/107
Egypt- Developing countries should be afforded greater flexibility to  re-evaluate and adjust their tariff schedules, with a view to
overcome the negative effects of cheap subsidized agricultural imports.
- All tariff reductions made by developing country Members s hould be made from the basis of their bound, rather than applied,
rates.
- Greater flexibility should be granted to developing country Members to increase their levels of domestic support within the
framework of Green Box (Annex II) measures.
G/AG/NG/W/130Nigeria- The negotiations should recognize the need for flexibi lity for developing countries in the following areas:
(i) flexibility in reducing tariffs, particularly on sensitive products;
(ii) flexibility on domestic support measures to be able to address the concerns of the rural population in this sector for the
sustenance of their livelihood and employment;  and
(iii) flexibility on attainment of certain degree of food self sufficiency to ensure that all/any measures aimed at enhancing
domestic production is exempt from reduction commitments.
G/AG/NW/W/135Democratic Republic of
CongoImprovement of the Amber Box:  possibility for the least-developed countries to go beyond their base level AMS.
G/AG/NW/W/136
Kenya- A Development Box should be designed with a view to cons olidating, strengthening and operationalizing the special and
differential treatment for developing countries.  This should allow for policy flexibility in applying urgent safeguard measure s
and domestic support measures that are closely linked to policy measures to meet developmental concerns of developing
countries.  Such concerns should include; high dependency on food imports, the need to increase agricultural productivity, food
security, and the need to protect small farmers and poverty alleviation.
- WTO members should identify those border measures and domestic support measures that are pertinent to those
developmental concerns, with a view to starting concrete negotiations on what type of flexibility should be provided to those
measures in developing countries during the continuation of the reform process.
G/AG/NW/W/137Senegal- Give developing countries with low agricultural production flexibility in all instruments relating to agricultural production , to
enable them to undertake reforms necessary for maintaining thei r level of food production in the short term and significantly
improving agricultural productivity in the long term.WT/COMTD/W/77/Rev.1
Page 53G/AG/NW/W/139
MERCOSUR (Argentina,
Brazil, Paraguay and
Uruguay),Bolivia, Chile, Costa Rica,
Guatemala, India and
Malaysia- Appropriate minimum interest rates, inter alia , shall be established  to address the interests of  exporting developing countries.
G/AG/NW/W/140
Jordan- All measures taken by developing countries for poverty allevi ation, rural development, rural employment, desert reclamation
and diversification of agriculture should be exempted from any reduction commitments.
- Direct or indirect measures that are an integral part of  the development programs of developing countries, including
investment and input subsidies, as identified in Article 6.2 of the present Agreement, must remain exempt from reduction
commitments during the next phase of the reform program.- The existing de minimis concept and threshold must be continued to be applied only to developing countries.
G/AG/NW/W/142
African Group- The Agreement on Agriculture should be reviewed so as to:  (a) increase flexibility in the use by developing countries of the
de minimis  measures;  (b) allow developing countries with zero AMS to provide such support if required under their
development programmes;  and (c) provide that input and investment subsidies available to low-income farmers and toresource-poor farmers will be non-actionable;
- The expansion of the scope of S&D treatment in the area of  domestic support should allow developing countries to employ
policy measures which target the viability of small-scale and subsistence farmers, rural poverty alleviation, food security, as
well as product diversification.  Such elements should take in to account the need to strengthen vulnerable producers and to
improve their export competitiveness.
G/AG/NW/W/143Namibia- Countries with low bound tariff rates be exempted from making further reductions until such a time that other countries catch
up.
4. Specific proposals  relating to Transitional time periods
Proposal Contents
G/AG/NG/W/11
Cairns Group- Commitments on export subsidies could include concrete special and differential treatment provisions:  (…)These could
include:  A longer implementation timeframe for developing countries;  and-extension of existing special and differential
treatment for developing countries under Article 9.4 of the Agreement on Agriculture until the elimination and prohibition of
export subsidies are completed.
G/AG/NW/W/105Morocco- [It is proposed] for the developing countries, (…) a transitional period (the duration of which remains to be defined) during
which the dismantling of tariffs can be suspended;
G/AG/NW/W/135Democratic Republic of
Congo- Extension of the implementation period [for reduction commitments in domestic support and export subsidies]WT/COMTD/W/77/Rev.1
Page 54G/AG/NW/W/137
Senegal- Envisage replacing criteria in the form of deadlines, which are often fixed arbitrarily, with objectively verifiable economic  –
indicators, based in particular on the level of development or growth of the sector;
- Accordingly, make provision for revising the deadlines granted to developing countries, in particular as regards the granting  of
marketing subsidies provided for under Articles 9.4 and 9.1(d) and (e) of the Agreement on Agriculture.
5. Specific proposals relating to technical assistance
G/AG/NG/W/15
United States- It is proposed that that WTO members intensify ongoing t echnical assistance through governmental and non-governmental
entities in parallel with these negotiations.
G/AG/NG/W/35
Cairns Group- Enhanced technical assistance and the promotion of internationa l cooperation to assist agricultural and rural development, an d
food security programs in developing countries.
G/AG/NG/W/36rev1.Barbados, Burundi,
Cyprus, Czech Republic,
Dominica, Estonia, theEuropean Communities,
Fiji, Iceland, Israel, Japan,
Korea, Latvia,
Liechtenstein, Madagascar,
Malta, Mauritania,Mauritius, Mongolia,
Norway, Poland, Romania,
Saint Lucia, Slovak
Republic, Slovenia,
Switzerland, and Trinidad
and Tobago on Non-Trade
Concerns- The problem and needs of developing countries should be duly taken into consideration in the negotiations and properly
reflected in the outcome; inter alia sufficient assistance and capacity building to enhance domestic food production in
developing countries.
- Increased technical assistance to developing countries is necessary as the policy reform process proceeds.  The MinisterialDecision on Measures Concerning the Possible Negative Effe cts of the Reform Programme on Least-Developed and Net Food-
Importing Developing Countries should be effectively impl emented.  Furthermore, one should work towards reaching
agreement on commitments for the provision of financial and techni cal assistance relating to the Decision as well as to trade-
related capacity-building and trade-facilitating measures.
G/AG/NG/W/97+Corr.1
Commonwealth ofDominica, Jamaica,
Mauritius, St. Kitts and
Nevis, Saint Lucia, St.
Vincent and the
Grenadines & Trinidad andTobago- Negotiations should address the need for establishing a framework to ensure the provision of technical assistance to
developing countries, in particular SIDS, for meeting the costs of compliance with SPS measures and technical standards(e.g. costs to obtain certification, costs incurred from delays in  authorization) in the international market.  Developing coun tries,
including SIDS, should also be assisted with a view to enabling  their participation in the activities of international standard -
setting bodies.WT/COMTD/W/77/Rev.1
Page 55G/AG/NG/W/100
CARICOM- A technical assistance fund should be established to support initiatives by developing countries which are aimed at complying
with standards, market norms and other import regulations, required for enterability in particular agricultural product markets  of
developed countries.
- Developed countries should commit to provide timely and tangible technical assistance to developing countries in areaspertinent to the implementation of the WTO Agreements, incl uding, inter alia, commitments regarding anti-dumping and
countervailing duties.  Such assistance should be coordinated with the multilateral development institutions and should be
subject to routine monitoring by developed and developing countries.  Development assistance to developing countries should
be exempt from reduction commitments.
G/AG/NG/W/107
EgyptTechnical assistance afforded developing country Members should  include the study of the effects of further liberalization of
agriculture trade under the auspices of the WTO on their agriculture sectors;  with a view to seek ways and means to minimize
the effect of the negative aspects of said liberalization.
G/AG/NG/W/136KenyaThe establishment of a mechanism to ensure in a concrete way technical and financial assistance to developing country
exporters to meet SPS standards and regulations in developed country market.  Such mechanism should be built within the
commitments in the continuation of the reform process, well programmed and closely coordinated with the provisions given in
the SPS Agreement.
G/AG/NG/W/140JordanRegarding market access, the establishment of an export promotion program [is proposed], aiming to provide technical
assistance to developing countries to increase their capacity and capabilities in the market access fields.
It is also proposed to establish a trade policy impact-m onitoring program to provide the Committee on Agriculture with
information on main indicators regarding the adoption of the AoA provisions, and their effect on small farmer incomes as well
as impacts on environment and food security.
6. Specific  proposals relating to Provisions relating to least-developed country Members
G/AG/NG/W/135
Democratic Republic of
CongoTax- and duty-free admission of those products originating in least developed countries.WT/COMTD/W/77/Rev.1
Page 56
E. SANITARY AND PHYTO -SANITARY MEASURES .
Special and Differential Treatment provisions under the SPS Agreement fall under three
broad categories:
1 Provisions under which WTO Members should sa feguard the interests of developing country
Members
Two provisions (Article 10.1 and 10.4).
2 Transitional time periods:
Two provisions (Article 10.2 and 10.3).
3 Technical assistance:
One provision (Article 9).
General comments
In its report on the review of the SPS Agreement, the Committee noted that it had no
information on the extent to which the special and differential treatment provided for in Articles 10.1
and 10.2 had been accorded to developing country Members, nor information on the extent to which
developing country Members had made use of any special and differential treatment accorded to
them.12  The Committee also noted the proposals submitted by some developing country Members in
the context of the review and encouraged Memb ers to further the practical implementation of
Articles 10.1 and 10.2.  In particular, the Committee stressed that Members should, in accordance
with the provisions of Article 10.2, accord longer time-frames for compliance on products of interest
to developing country Members.
At its Special Session on 18 October 2000, General Council requested the SPS Committee "to
examine the concerns of developing countries regarding the equivalence of SPS measures and to
come up with concrete options as to how to deal with them".  The SPS Committee has held three
informal meetings third on the issue of equivalence in the context of developing country concerns.
On the basis of the discussions held to date, the Committee endorsed the following
conclusions:
(i) While noting the concept of equivalence is not about "duplication" or
"sameness of measures", the Committee recognized that equivalence may
take many different forms, ranging from the acceptance of the equivalence of
particular sanitary and phytosanitary measures to protect against specific
risks in a specific product, to formal systems-wide or broad-ranging
agreements on equivalence.  The Committee also recognized that the morebroad-ranging the equivalence agreement, the more difficult it may be to
conclude.
(ii) The provision and exchange of data and information is critical for the
recognition of equivalence.  Therefore, Members reaffirm their commitment,
in accordance with Article 7 and Annex B, paragraph 3, of the SPSAgreement, that their SPS Enquiry Point will provide requested information
on recognition of equivalence, as well as on their participation in any bilateral
                                                     
12 G/SPS/12 refers.WT/COMTD/W/77/Rev.1
Page 57
or multilateral equivalence agreements, including the texts of such
agreements.
(iii) To further enhance transparency, Members will inform the SPS Committee of
their recognition of the equivalence of the sanitary and phytosanitary
measures of other Members.
The Committee agreed to continue its work with  regard to equivalence to develop concrete
guidance, based on contributions from Members and in close cooperation with the relevant standard-
setting bodies, that will enhance the opportunity for all Members, and in particular developing country
Members, to benefit from the recognition of equivalence, including through equivalence agreements.
The Secretariat has compiled information on equivalence provided by Members and
International Organisations, as well as the specific concerns raised by developing countries, and has
endeavoured to identify possible means of resolving these issues. (see G/SPS/W/111).  Members have
been invited to consider these possible approaches, and to this effect a special meeting of the SPSCommittee on 18-19 September.
In various statements and submissions, it had been suggested that either Article 10 of the
Agreement should be made mandatory and/or that specific guidelines should be developed since this
Article had not been widely implemented.
13  Another issue raised was that as developing countries
lack access to technologies developed abroad for achieving standards acceptable to importingcountries, developed country Members should take these constraints into account while formulating
their SPS measures.
As part of its regular consideration of issues of concern to developing country Members, the
SPS Committee agreed to focus its discussions in June and November 2000 on the implementation of
the special and differential provisions of the agreement.  A background paper was prepared by theSecretariat drawing attention to the concerns that had been previously identified.
14
Some Members stated that it was important for developing country members to provide
concrete examples of needs in respect of special and differential treatment, and notably how existing
provisions for special and differential treatment had failed to meet the needs and expectations of
developing country Members.15
                                                     
13 G/SPS/R/15, paras. 34-37, G/SPS/GEN/85 and G/SPS/GEN/128 refer.
14 G/SPS/W/105
15 G/SPS/R/19WT/COMTD/W/77/Rev.1
Page 58
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Article 10.1In the preparation and application of sanitary orphytosanitary measures, Members shall take
account of the special ne eds of developing country
Members, and in particular of the least-developed
country Members.Some developing country Members expressed the
view that although Article 10.1 provided that the
special needs of developing countries shall be
taken into account in the preparation and
application of SPS measures, this had rarely been
done.  Some developing country Membersproposed that if an SPS measure created a
problem for more than one developing country,
then it should be withdrawn.  It was suggested
that if an SPS measure created problems for
several developing countries but could not bewithdrawn, the country adopting it should
reconsider it and provide the necessary technical
assistance to enable developing countries to
adapt.  The view was expressed that developing
country constraints such as lack of adequate
infrastructure, technology, finance and skilled
manpower led to difficulties in complying withtrading partners' SPS measures.   This resulted in
restricted market access, especially since
countries often found it difficult to adjust to
frequently changing SPS measures. Another
view, expressed by a developing countrymember, was  that for developing countries,
compliance with commitments under the SPS
Agreement was not necessarily hindered by lack
of financial resources, equipment or sophisticated
infrastructures, but by a lack of understanding ofthe Agreement, the absence of an operational
framework for the authorities responsible for
administering the Agreement; and by limited
participation in competent bodies and in the
WTO's SPS Committee.
16
Article 10.4Members should encourage and facilitate theactive participation of developing country
Members in the relevant international
organisations.The General Council Decision of
15 December 2000 stated that: " In accordancewith the request to the Director-General to work
with the relevant international standard-setting
organizations on the issue of the participation of
developing countries in their work, these
organizations are urged to ensure theparticipation of Members at different levels of
development and from all geographic regions,
throughout all phases of standard development."
(see WT/L/384).
At its Special Session on 18 October 2000 the
                                                     
16 G/SPS/W/105 refersWT/COMTD/W/77/Rev.1
Page 59
Provision Comment
General Council agreed to the proposal by the
Chairman, with respect to the SPS Agreement,that the Director-General explore with the
relevant international standard-setting
organizations and relevant intergovernmental
organizations financial and technical mechanisms
to assist the participation of developing countriesin standard-setting activities; and that the
Director-General coordinate efforts with the
relevant international standard-setting
organizations to identify SPS-related technical
assistance needs and how best to address these,
taking into consideration the importance of
bilateral and regional technical assistance in thisregard.
The reports on actions taken by the Director-
General pursuant to the mandate handed to him
are contained in documentsWT/GC/42WT/GC/45, and WT/GC/46 and Rrv.1  The latter
also contains The last two contain responses
from international financing institutions to the
Director-General's request to provide information
regarding the kind of technical and financialassistance that they provide to developing
countries to facilitate their participation in the
work of international standardizing bodies, any
planned activities in this regard, as well as scope
for expansion of these activities.
On 13 March 2001, the relevant standard-setting
organizations participated in a WTO-organized
workshop to provide information on their
respective standard-setting processes, with afocus on maximizing developing country
involvement.  A report of the workshop has been
circulated as G/SPS/GEN/250.
The timing of SPS Committee meetings has taken
into account the meetings of the main standards
setting organisations.  For instance, SPSCommittee meetings have been held back-to-back
with the Codex Alimentarius Commission's
meetings, to enable food security experts to
combine both meetings in one trip.
Some developing country Members stressed thatthe participation of developing countries in
international standard-setting bodies remained
inadequate, and that as a  result, international
                                                                                                                                                                    
17 G/SPS/GEN/128, G/SPS/GEN/W/85, G/SPS/R/19 and G/SPS/W/105
18 G/SPS/W/105, G/SPS/R/19 and WT/TPR/G/33 refer.WT/COMTD/W/77/Rev.1
Page 60
Provision Comment
standards were often adopted without taking into
account the problems and constraints facingdeveloping countries. The point was made that
active participation in standard setting required
adequate institutional infrastructure, human and
financial resources and effective follow-up
capabilities.   Some Members proposed thatWTO Members should establish a joint fund with
the purpose of assisting developing countries to
increase their participation in the work of the SPS
Committee and in the international standard-
setting bodies.  A group of developing country
Members suggested that standards should only be
recognized by the Agreement if the participationof countries from different geographical areas
and levels of development had been ensured in
their formulation, and if the specific conditions
prevailing in developing countries had been taken
into account.
17  Some developing country
Members reported to the Trade Policy Review
Body that although developing countries
participate in the policy-making committees of
international bodies such as the Codex
Alimentarius they are grossly outnumbered inthese deliberations, at times resulting in standards
development not conducive to their
implementation. An observer from Codex,
reporting to the SPS Committee on the twenty-
third session of the Codex AlimentariusCommission in July 1999, emphasized that 103
member countries had participated, including a
large number of developing countries.
18
Transitional time periods
Article 10.2
Where the appropriate level of sanitary or
phytosanitary protection allows scope for the
phased introduction of new sanitary or
phytosanitary measures, longer time-frames forcompliance should be accorded on products of
interest to developing country Members so as to
maintain opportunities for their exports.Several developing country Members highlighted
that there was little information regarding
whether Members were, in fact, providing longer
time frames for compliance on products ofinterest to developing countries.
19  In its review
of the operation and implementation of the
Agreement, the SPS Committee noted that it had
no information on the extent to which the
provision had been applied to developing countryMembers, nor how the latter had made use of it.
Other developing country Members suggested
that Article 10.2 should be modified to include a
mandatory period of at least 12 months between
the date of notification and the entry into force
                                                     
19 G/SPS/R/15, paras. 34-37, G/SPS/GEN/128 refers.WT/COMTD/W/77/Rev.1
Page 61
Provision Comment
for SPS measures on products from developing
countries.20 Some Members informally supported
the view that Article 10.2 had not been complied
with, and proposed making it more binding, if
necessary.  The point was made by a developed
country Member that while importing countries
were not willing to compromise public health,governments were willing to be flexible in
finalising regulations, and implementation dates
were commonly extended.
21
Discussions have been held in the context of theimplementation review mechanism of the General
Council on the operationalisation of this Article,
or whether a time-period should be specified, butthere has been non consensus on the matter-
Article 10.3
With a view to ensuring that developing country
Members are able to comply with the provisions
of this Agreement, the Committee is enabled to
grant to such countries, upon request, specified,time-limited exception in whole or in part from
obligations under this Agreement, taking into
account their financial, trade and development
needs.To date, no request has been made under
Article 10.3.
One Member proposed extending the transition
period during which developing andleast-developed countries could delay the
implementation of the Agreement, as this would
allow developing country Members to gradually
bring their standards into conformity with
international standards, while also giving themtime to forge equivalence agreements with
developed country Members.  This could be done
in the context of Article 10.3, which provided for
time-limited exceptions.
.22
                                                                                                                                                                    
20 G/SPS/W/105 refers
21 G/SPS/R/19
22 G/SPS/GEN/85 refers.WT/COMTD/W/77/Rev.1
Page 62
Provision Comment
Technical assistance
Provision Comment
Article 9.1  Members agree to facilitate the
provision of technical assistance to otherMembers, especially developing countryMembers, either bilaterally or through theappropriate international organizations.  Suchassistance may be, inter alia, in the areas ofprocessing technologies, research andinfrastructure, including in the establishment of
national regulatory bodies, and may take the form
of advice, credits, donations and grants,including for the purpose of seeking technicalexpertise, training and equipment to allow suchcountries to adjust to, and comply with, sanitaryor phytosanitary measures necessary to achievethe appropriate level of sanitary or phytosanitaryprotection in their export markets.The SPS Committee has been discussion
technical assistance on the basis of a typology
prepared by the Secretariat (G/SPS/GEN/206)
and other documents.  The four categories oftechnical assistance identified are: information;
training; "soft" infrastructure development; and
"hard" infrastructure development.
Article 9.2
Where substantial investments are required in
order for an exporting developing country
Member to fulfil the sanitary or phytosanitary
requirements of an importing Member, the latter
shall consider providing such technical assistance
as will permit the developing country Member tomaintain and expand its market access
opportunities for the product involved.The view was expressed that special and
differential treatment provisions would beeffective only if they were complemented by
sufficient technical assistance to strengthen
developing countries' ability to deal with
scientific issues, especially risk assessment, and
to improve laboratory facilities and technologiesneeded to comply with SPS obligations.
23  In the
review of the operation and implementation of the
Agreement, the Committee stressed the need for
increased technical assistance and cooperation, in
particular with regard to human resource
development, national capacity building, and
transfer of technology and information,particularly by way of concrete, "hands on"
assistance. Technical assistance needs and
activities are discussed at each regular meeting of
the SPS Committee. A questionnaire was
circulated to all Members requesting informationon their technical assistance activities in the SPS
area, as well as on their specific requests for
technical assistance.
24  Information on a large
number of technical assistance projects has been
received.25
                                                     
23 G/SPS/R/19 and  G/SPS/GEN/128.
24 G/SPS/W/101
25 G/SPS/GEN/143 and Add.1, and G/SPS/GEN/181WT/COMTD/W/77/Rev.1
Page 63
F. AGREEMENT ON TEXTILES AND CLOTHING
The Agreement on Textiles and Clothing includes 6 special and differential treatment
provisions, which can be categorised as follows:
1. Provision aimed at increasing the trade opp ortunities of developing country Members:
One provision (Article 2.18).
2. Provisions under which WTO Members should safeguard the interests of developing country
Members:
Three provisions (Article 6.6(b), 6.6(a) and Annex, paragraph 3(a)).
3. Provisions relating to least-developed country Members:
Two provisions (the Footnote to Article 1.2, and Article 6.6 (a)).
Provision Comments
Provisions aimed at increasing trade opportunities
Article 2:18
As regards those Members whose exports are
subject to restrictions on the day before the entryinto force of the WTO Agreement and whose
restrictions represent 1.2 per cent or less of the
total volume of the restrictions applied by an
importing Member as of 31 December 1991 and
notified under this Article, meaningfulimprovement in access for their exports shall be
provided, at the entry into force of the WTO
Agreement and for the duration of this
Agreement, through advancement by one stage of
the growth rates set out in Article 2:13 and 2:14,or through at least equivalent changes as may be
mutually agreed with respect to a different mix of
base levels, growth and flexibility provisions.
Such improvements shall be notified to the TMB.Members have noted that Article 2.18 should be
implemented both within the context and general
meaning of the ATC which was liberalization oftrade and the purpose of the special provisions
regarding small suppliers, that is to provide
significant increases in access to them in terms of
advancement by one stage of the growth rates
with a view to contribute to the futurepossibilities of developing their trade. The view
has been expressed that the term "advancement
by one stage" in Article 2.18 does not mean
substitution of the second stage growth factor for
the first stage growth factor, that the stages havecumulative effect, therefore the growth factor for
Stage 2 is to be applied in addition to the Stage 1
growth factor increase. (G/L/224, paragraph 44).
Concerns have been raised that in the
implementation of Article 2.18 the methodologiesused by only one of the Members maintaining
restraints of increasing the respective growth
rates first by 16 per cent and then by 25 per cent
had fulfilled the requirements of Article 1.2, and
that two Members maintaining restraints hadapplied only a 25 per cent increase. (G/L/224,
paragraph 44).WT/COMTD/W/77/Rev.1
Page 64
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Article 6:6(b)Members whose total volume of textile andclothing exports is small in comparison with the
total volume of exports of other Members and
who account for only a small percentage of total
imports of that product into the importing
Member shall be accorded differential and morefavourable treatment in the fixing of the
economic terms provided in Article 6: 8, 6:13
and 6:14.  For those suppliers, due account will
be taken, pursuant to Article 1:2  and 1.3, of the
future possibilities for the development of theirtrade and the need to allow commercial
quantities of imports from them.With respect to Article 6.6(b) concern was
expressed that in the application of safeguard
measures by a Member, involving Members
considered to be small suppliers, account had not
been taken of the specific requirement in Article
6.6(b) to provide differential and more favourabletreatment.  (G/L/224, paragraph 44).
Article 6.6(c)
With respect to wool products from wool-producing developing country Members whose
economy and textiles and clothing trade are
dependent on the wool sector, whose total textile
and clothing exports consist almost exclusively of
wool products, and whose volume of textiles andclothing trade is comparatively small in the
market of importing Members, special
consideration shall be given to the export needs
of such Members when considering quota levels,
growth rates and flexibility.No safeguard action had been taken against any
wool producing exporting country whose
economies are dependent on the wool sector.
Annex, point 3, para (a)
Actions under the safeguard provisions in Article6 of [the Agreement on Textiles and Clothing]
shall not apply to:  developing country Members'
exports of handloom fabrics of the cottage
industry, or hand-made cottage industry products
made of such handloom fabrics, or traditionalfolklore handicraft textile and clothing products,
provided that such products are properly
certified under arrangements established between
the Members concerned.No safeguard action has been taken against such
products.
Provisions relating to least-developed countries
Article 1.2, footnoteTo the extent possible, exports from a
least-developed country Member may also benefit
from [Article 1.2: Members agree to use theprovisions of paragraph 18 of Article 2 and
paragraph 6 (b) of Article 6 in such a way as to
permit meaningful increases in access
possibilities for small suppliers and the
development of commercially significant tradingopportunities for new entrants in the field of
textiles and clothing trade.In the last review, one developed country
Member said its quotas with a particular least-
developed country Member had high quotagrowth rates, another developed country Member
said that it had no restraints and applied zero
tariffs.
With respect to the treatment of the
least-developed country Members, it has beenpointed out that some least-developed countries
have benefitted from the provisions ofWT/COMTD/W/77/Rev.1
Page 65
Provision Comment
Article 2.18 while one Member had not, and that
this was discriminatory as between least-developed countries and inconsistent with the
objectives of the ATC.  The importance of taking
into account the special concerns of the least-
developed Members in order to ensure improved
market access for their products was stressed inthis regard. (G/L/224, paragraph 48)
Article 6.6(a)In the application of the transitional safeguard,
particular account shall be taken of the interests
of exporting embers as set out below:  least-
developed country Members shall be accorded
treatment significantly more favourable than thatprovided to the other groups of Members referred
to in this paragraph, preferably in all its
elements, but at least in overall terms.No safeguard action has been taken against any
LDC.WT/COMTD/W/77/Rev.1
Page 66
G. THE AGREEMENT ON TECHNICAL BARRIERS TO TRADE
The Agreement on Technical Barriers to Trade contains provisions under five of the six
categories of Special and Differential Treatment.  The 17 provisions for special and differential
treatment can be classified as follows:
1. Provisions under which WTO Members should safeguard the interests of developing country
Members:
Seven provisions (Article 10.6; Article 12.1; Article 12.2; Article 12.3; Article 12.5;
Article 12.9; and Article 12.10).
2. Flexibility of commitments, of action, and use of policy instruments:
One provision. (Article 12.4)
3. Transition Time Periods:  1 provision (Article 12.8)
4 Technical Assistance:
Seven Provisions. (Article 11.1; Article 11.2; Article 11.3; Article 11.4; Article 11.5;
Article 11.6; Article 12.7)
5 Provisions relating to measures to assist least-developed country Members:
One provision (Article 11.8).
General comments
Following the Second Triennial Review (November 2000), the Committee has started to
develop a TBT-related Technical Cooperation Programme by conducting an information gathering
exercise and designing a survey in order to assist identifying and prioritising the technical assistanceneeds.  At the TBT meeting on 29 June 2001, the Secretariat was requested to compile relevant
submissions from Members [15] as well as  to prepare a draft survey questionnaire for the
consideration of the Committee on 8-9 October 2001.
At its special Session on 18 October 2000, the General Council requested the TBT Committee "to
examine the problems faced by developing countries in both international standards and conformity
assessment, and to explore possible solutions in the context of the ongoing Triennial Review."  A
summary of discussions held by the TBT Committee in the context of the Second Triennial Review of
the TBT Agreement is contained in document G/L/422.  The General Council also requested the
Director-General to explore with relevant organizations, financial and technical mechanisms to assist
the participation of developing countries in international standard-setting activities.  Following a
meeting with a number of organisations, the Secretariat has started a project, with the help of theserelevant organizations, to compile information on the following headings:  (i) specific TBT-needs of
different groups of developing countries;  and (ii) existing technical assistance activities provided by
the various organizations.  Members were invited to submit relevant information
26 to the Secretariat
by 31 May 2001 on their specific needs and national experiences in relation to technical assistance
received and provided in the TBT area. (see G/TBT/SPEC/18)
                                                     
26 G/TBT/9 – The Second Triennial Review Report – sets out the observations of the Committee on the
challenges faced by developing countries in the various TBT areas, and Members may find this a useful
reference resource in compiling their national information.WT/COMTD/W/77/Rev.1
Page 67
Concerning the General Council mandate to the Director-General on TBT issues, and
following the meeting (on 23 January) between the Secretariat and a number of standard-setting
organizations, the following bodies have provided information on their on-going TBT-related
technical assistance activities, including means to assist the participation of developing countries in
standard-setting activities:  IEC, ISO, ITC, FAO/WHO Codex, OIML, UNIDO and UN/ESCAP.  The
Secretariat will compile the information received aiming at providing a global picture of the situation.
At the Special Meeting on Procedures for Information Exchange held in June, 22 developing
country capital based experts were funded to participate by contributions from a number of Members
and the APEC.  The meeting was widely appreciated, in particular it provided the opportunities for
experience sharing among Members on how to fulfill and benefit from the transparency provisions of
the Agreement.  It was regarded by a large number of developing country Members as an useful way
of providing technical assistance.  A session was devoted to the enhancement of electronictransmission of information, and discussions included how electronic means could facilitate the
participation by developing countries in international standards development.
At the March and June meetings, ISO, CODEX,  ITC and UNIDO were invited to update the
TBT Committee on their technical assistance activities and on the ways in which they seek to ensureeffective participation of Members, in particularly developing country Members in standard activities.
The Committee also continued to examine issues re lating to conformity assessment, such as mutual
recognition agreements.
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Article 10.6
The Secretariat shall, when it receivesnotifications in accordance with the provisions ofthis Agreement, circulate copies of thenotifications to all Members and interestedinternational standardizing and conformityassessment bodies, and draw the attention ofdeveloping country Membe rs to any notifications
relating to products of particular interest to them.Under Article 10.6, the Secretariat circulates to
all Members copies of notifications coveringthose products indicated by developing countrymembers as being of particular interest to them.(G/TBT/W/124).
Article 12.1
Members shall provide differential and more
favourable treatment to developing country
Members, through the provisions of this Article,
as well as through the relevant provisions ofother Articles of this Agreement
Article 12.2Members shall give particular attention to the
provisions of this Agreement concerning
developing country Members' rights and
obligations and shall take into account the
special development, financial and trade needs ofdeveloping country Members in the
implementation of this Agreement, both
nationally and in the operation of this
Agreement's institutional arrangementsOne session of the workshop on Technical
Assistance and Special and Differential Treatmentin the context of the TBT Agreement dealt withthe difficulties faced by developing country
Members and their needs concerning theimplementation and administration of theAgreement, focussing in particular on thefollowing elements:  (i) notification obligations;(ii) setting up of national enquiry points;(iii) implementation of the Code of Good PracticeWT/COMTD/W/77/Rev.1
Page 68
Provision Comment
for the Preparation, Adoption, and Application of
Standards by national standardizing bodies;(iv) preparation of technical regulations; and(v) submission of statements under Article 15.2.The results of the workshop are underconsideration of the Committee as part of itssecond triennial
Article 12.3Members shall, in the preparation andapplication of technical regulations, standardsand conformity assessment procedures, takeaccount of the special development, financial andtrade needs of developing country Members, witha view to ensuring that such technicalregulations, standards and conformity assessmentprocedures do not create unnecessary obstacles toexports from developing country Members.WT/COMTD/W/77/Rev.1
Page 69
Provision Comment
Article 12.5
Members shall take such reasonable measures asmay be available to them to ensure thatinternational standardizing bodies andinternational systems for conformity assessmentare organized and operated in a way whichfacilitates active and representative participationof relevant bodies in all Members, taking intoaccount the special problems of developingcountry Members.At its Special Session on 18 October 2000 the
General Council agreed to the proposal by theChairman, with respect to the TBT Agreement,
that the Director-General explore with the
relevant international standard-setting
organizations and relevant intergovernmental
organizations financial and technical mechanismsto assist the participation of developing countries
in standard-setting activities; and that the
Director-General coordinate efforts with the
relevant international standard-setting
organizations to identify TBT-related technical
assistance needs and how best to address these,
taking into consideration the importance ofbilateral and regional technical assistance in this
regard.
The General Council subsequently adopted a
Decision on Implementation-related issues on15 December 2001 which stated that:  "In
accordance with the request to the Director-
General to work with the relevant international
standard-setting organizations on the issue of the
participation of developing countries in theirwork, these organizations are urged to ensure the
participation of Members at different levels of
development and from all geographic regions,
throughout all phases of standard development."
A report on actions taken by the Director-General
pursuant to the mandates handed to him can be
found in GC/42.
The TBT committee adopted a decision on
principles for the development of international
standards, guides and recommendations with
respect to article 2, 5 and annex III of the TBT
agreement, to ensure transparency, openness,
impartiality and consensus, effectiveness and
relevance, coherence, and to address the concerns
of developing countries.  The decision states thesame principles should also be observed when
technical work or a part of the international
standard development is delegated under
agreements or contracts by international
standardizing bodies to other relevantorganizations, including regional bodies.
Article 12:9During consultations, developed country
Members shall bear in mind the special
difficulties experienced by developing countryA session of the workshop of Technical
Cooperation and Special and DifferentialTreatment dealt with:  (i) development of humanWT/COMTD/W/77/Rev.1
Page 70
Provision Comment
Members in formulating and implementing
standards and technical regulations andconformity assessment procedures, and in their
desire to assist developing country Members with
their efforts in this direction, developed country
Members shall take account of the special needs
of the former in regard to financing, trade anddevelopment.and institutional resource; (ii) ways by which
technical regulations and standards of marketscould best be met; and (iii) other capacitybuilding matters.
Article 12:10The Committee shall examine periodically thespecial and differential trea tment, as laid down in
this Agreement, granted to developing countryMembers on national and international levels.Please refer to general comments..WT/COMTD/W/77/Rev.1
Page 71
Provision Comment
Flexibility of commitments, of action, and use of policy instruments
Article 12:4
Members recognize that, although international
standards, guides or recommendations may exist,in their particular technological and
socio-economic conditions, developing country
Members adopt certain technical regulations,
standards or conformity assessment procedures
aimed at preserving indigenous technology andproduction methods and processes compatible
with their development needs. Members therefore
recognize that developing country Members
should not be expected to use international
standards as a basis for their technicalregulations or standards, including test methods,
which are not appropriate to their development,
financial and trade needs.With the view to operationalize and implement
the provisions of Article 12, at the First TriennialReview the Committee agreed to consider
including the following matters in its future
programme of work, which could be taken up
during the next three years and reviewed during
the Second Triennial Review of the Agreement:The use of measures to engender capacity
building in developing country Members,
including the consideration of measures relevant
to transfer of technology to these countries, for
the purpose of preparation and adoption oftechnical regulations, standards or conformity
assessment procedures, taking into account their
special development, financial and trade needs.
The Committee noted that difficulties might be
encountered in relation to the use of certain
international standards as specified under
Article 12.4, and that trade problems could arisethrough, inter alia , the absence of international
standards, or their non-use due to possible
out-dated content. It found that there was a need
to examine these difficulties as well as the
potential trade effects arising from internationalstandards.  An examination of these issues would
also need to consider the extent to which the
special development, financial and trade needs of
developing countries Members had been taken
into account, and the kind of technical assistancethat might be needed in this respect.
27
Transitional time periods
Article 12:8   (…)
Accordingly, with a view to ensuring thatdeveloping country Members are able to complywith this Agreement, the Committee on TechnicalBarriers to Trade provided for in Article 13 isenabled to grant, upon request, specified,
time-limited exceptions in whole or in part fromobligations under this Agreement. Whenconsidering such requests the Committee shalltake into account the special problems, in thefield of preparation and application of technicalregulations, standards and conformity assessmentprocedures, and the special development andtrade needs of the developing country Member, aswell as its stage of technological development,which may hinder its ability to discharge fully itsNo request for a time-limited exemption has been
made under this Article.
                                                     
27 G/TBT/5, paragraph 18.WT/COMTD/W/77/Rev.1
Page 72
Provision Comment
obligations under this Agreement.  The
Committee shall, in particular, take into accountthe special problems of the least-developedcountry Members.
Technical assistance
Article 11:1
Members shall, if requested, advise other
Members, especially the developing country
Members, on the preparation of technical
regulations.Various submissions have been made in relation
to technical assistance in general ( see references
in "general comments" section above).
Article 11:3
Members shall, if requested, take suchreasonable measures as may be available to them
to arrange for the regulatory bodies within their
territories to advise other Members, especially
the developing country Members, and shall grant
them technical assistance on mutually agreedterms and conditions regarding:
(i)the establishment of regulatory bodies, or
bodies for the assessment of conformity with
technical regulations; and
(ii)the methods by which their technical
regulations can best be met.
Article 11:4Members shall, if requested, take such
reasonable measures as may be available to themto arrange for advice to be given to other
Members, especially the developing country
Members, and shall grant them technical
assistance on mutually agreed terms and
conditions regarding the establishment of bodiesfor the assessment of conformity with standards
adopted within the territory of the requesting
Member.
Article 11:5Members shall, if requested, advise other
Members, especially the developing country
Members, and shall grant them technicalassistance on mutually agreed terms and
conditions regarding the steps that should be
taken by their producers if they wish to have
access to systems for conformity assessment
operated by governmental or non-governmentalbodies within the territory of the Member
receiving the request.WT/COMTD/W/77/Rev.1
Page 73
Provision Comment
Article 11:6
Members which are members or participants ofinternational or regional systems for conformity
assessment shall, if requested, advise other
Members, especially the developing country
Members, and shall grant them technical
assistance on mutually agreed terms andconditions regarding the establishment of the
institutions and legal framework which would
enable them to fulfil the obligations of
membership or participation in such systems.The Committee has agreed to review the role of
regional and international systems for conformity
assessment as covered by Article 9 and how these
systems could contribute to solving the problems
of multiple testing and certification/registration
for traders and industries, including in particularsmall and medium size enterprises.  This exercise
will also address the extent to which international
guides and recommendations contribute to the
establishment of these systems, and the possible
technical assistance needed for developing
countries to develop operational conformity
assessment procedures within the context ofArticles 11.6, 11.7 and 12.5.
Article 12.7Members shall, in accordance with the provisions
of Article 11 (see above), provide technical
assistance to developing country Members to
ensure that the preparation and application of
technical regulations, standards and conformityassessment procedures do not create unnecessary
obstacles to the expansion and diversification of
exports from developing country Members.  In
determining the terms and conditions of the
technical assistance, account shall be taken of thestage of development of the requesting Members
and in particular of the least-developed country
Members.)At the workshop on Technical Assistance and
Special and Differential Treatment, a number of
presentations were made on the technical and
financial assistance already being provided by
national and international conformity assessmentsystems to developing countries. 
28
Provisions relating to least-developed country Members
Article 11.8
In providing advice and technical assistance to
other Members in terms of Article 11:1 to 11:7,
Members shall give priority to the needs of the
least-developed country Members.
                                                     
28 G/TBT/SPEC/15 contains the programme workshop.WT/COMTD/W/77/Rev.1
Page 74
H. TRADE -RELATED INVESTMENT MEASURES
There are four special and differential treatmen t provisions in the TRIMS agreement, which
fall into three separate categories as follows:
1. Flexibility of commitments, of action, and use of policy instruments:
One provision (Article 4).
2. Transitional time periods:
Two provisions (Article 5.1 and 5.2).
3. Provisions relating to least-developed country Members:
One (Article 5.2).  It should be noted that the provision for least-developed countries is a
modified version of the transition time-period provision available to all developing countries.
All special and differential treatment provisions under the TRIMs agreement relate to actions
developing countries may take as a result of time-bound exemptions.  The information in the right
hand column shows the extent to which developing countries have had recourse to these provisions.
Provision Comment
Flexibility of commitments, of action, and use of policy instruments
Article 4 (Developing Country Members)
A developing country Member shall be free to
deviate temporarily from the provisions of
Article 2 to the extent and in such a manner as
Article XVIII of GATT 1994, the Understanding
on the Balance-of-Payments Provisions of GATT1994, and the Declaration on Trade Measures
Taken for Balance-of-Payments Purposes
adopted on 28 November 1979 (BISD 26S/205-
209) permit the Member to deviate from the
provisions of Articles III and XI of GATT 1994.In the TRIMs Committee a developing country
Member cited this provision as justifying some
measures it has taken; some other Members
questioned this justification. (G/TRIMS/M/9,
paragraphs 30-37 and G/TRIMS/M/10
paragraphs 16-22).
Transitional time periods
Article 5:2
Each Member shall eliminate all TRIMs which
are notified under Article 5.1, within two years ofthe date of entry into force of the WTO
Agreement in the case of a developed country
Member, within five years in the case of a
developing country Member, and within seven
years in the case of a least-developed countryMember.Notifications under Article 5.1 have been
submitted by 26 Members.  For most Membershaving made notifications, the Article 5.2
transition period for elimination of the TRIMs
expired on 1 January 2000.
Issues that have arisen with respect to Article 5
include the question of what measures should benotified under Article 5.1, as well as the question
of whether TRIMs notified after the deadline are
still entitled to benefit from the transition period.
(WT/G/TRIMS/M/2-7)WT/COMTD/W/77/Rev.1
Page 75
Provision Comment
Article 5:3
On request, the Council for Trade in Goods mayextend the transition period for the elimination of
TRIMs notified under Article 5.1 for a developing
country Member, including a least-developed
country Member, which demonstrates particular
difficulties in implementing the provisions of thisAgreement.  In considering such a request, the
Council for Trade in Goods shall take into
account the individual development, financial
and trade needs of the Member in question.10 developing country Members requested
extensions of the transition period pursuant toArticle 5.3.
On 31 July 2001, eight developing country
Members were granted extensions of the
transition period to eliminate TRIMs through
end-2001, with the possibility of having theextensions extended to no later than end-2003.
The extensions were provided through decisions
of the Council for Trade in Goods under Article
5.3 in seven of the eight cases (see G/L/460-466),
and in the other case through a waiver under
Article IX of the WTO Agreement. (see
WT/L/410)  Consultations are continuing on anyother requests for extension of the transition
period.
Provisions relating to least-developed country Members
Article 5.2
Each Member shall eliminate all TRIMs which
are notified under Article 5.1 […]within seven
years in the case of a least-developed country
Member.One least-developed country Member notified
TRIMS under Article 1.  To date, no request for
extension has been received.WT/COMTD/W/77/Rev.1
Page 76
I. AGREEMENT ON IMPLEMENTATION OF ARTICLE VI (A NTI-DUMPING ) OF THE GATT 1994
The agreement on the implementation of Article VI contains one provision for the special and
differential treatment of developing country members (Article 15), which falls under the category of
provisions under which WTO Members should safeguard the interests of developing country
Members.
General comments
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Article 15 (Developing Country Members)It is recognized that special regard must be given
by developed country Members to the special
situation of developing country Members whenconsidering the application of anti-dumping
measures under this Agreement.  Possibilities of
constructive remedies provided for by this
Agreement shall be explored before applying
anti-dumping duties where they would affect the
essential interests of developing country
Members.The Panel in European Communities – Anti-
Dumping Duties on Imports of Cotton-Type Bed
Linen from India  was requested to rule whether
the European Communities had complied withArticle 15 of the AD Agreement. (WT/DS/141R)
India asserted that the European Communities
had acted inconsistently with Article 15 by not
"exploring possibilities of a constructive remedy"
prior to the imposition of anti-dumping duties.
The Panel findings on the legal issues included
the following:
• Imposition of a lesser duty or a price
undertaking would constitute "constructive
remedies" within the meaning of Article 15.
The Panel did not come to any conclusions as
to what other actions might in addition be
considered to constitute "constructiveremedies" under Article 15,
29 but did note
that a decision not to impose a duty, while
within the authority of a Members, was not a
remedy of any type, constructive or
otherwise.30
• The phrase "before applying anti-dumping
duties" in Article 15 means before the
application of definitive antidumping duties.
Therefore, Article 15 does not require
developed country Members to explore the
possibilities of price undertakings prior to theimposition of provisional measures.
 31
• While Article 15 requires that possibilities of
constructive remedies be "explored", this
imposes no obligation to actually provide or
accept any constructive remedy that may be
identified and/or offered.  It does, however,impose an obligation to actively consider,
with an open mind, the possibility of such a
remedy prior to the imposition of an anti-
                                                     
29 Paragraph 6.229
30 Paragraph 6.228
31 Paragraph 6.231WT/COMTD/W/77/Rev.1
Page 77
Provision Comment
dumping measure that would affect the
essential interests of a developing country.
• The Panel ruled that, in the particular factual
circumstances of the dispute, the EC had
failed to act consistently with its obligations
under Article 15.
One Member expressed the view that a developed
Member had not complied with Article 15 when
imposing anti-dumping duties. (See
G/ADP/W/416)WT/COMTD/W/77/Rev.1
Page 78
J. AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GATT 1994, AND THE DECISION
ON TEXTS RELATING TO MINIMUM VALUES AND IMPORTS BY SOLE AGENTS , SOLE
DISTRIBUTORS AND SOLE CONCESSIONAIRES .
Agreement on Implementation of Article VII of the GATT 1994
The eight provisions for special and differential treatment under the Agreement fall under the
following broad headings:
1. Provisions under which WTO Members should safeguard the interests of developing country
Members:
One provision (Annex III.5).
2. Flexibility of commitments, of action, and use of policy instruments:
Two provisions (Annex III.3 and Annex III.4).
3. Transitional Time Periods:
Four provisions (Article 20.1; article 20.2; Annex III:1; and Annex III.2).
4. Technical Assistance:
One Provisions (Article 20.3)
In the course of the work of the Customs Valuation Committee, Members have made
statements and/or taken action in regard, or pursuant to, a number of the special and differentialtreatment provisions listed above.  The provisions in relation to which statements made or actions
taken have been recorded by the committee are detailed below.
Proposals made by some developing countries on the subjects of information exchange, cost
of services, and Article 7 residual method were referred to the Customs Valuation Committee on18 October 2000.  On 31 July 2001, the Chairman of the General Council requested the Chair of the
Committee on Customs Valuation to hold consultations on the basis of the report contained in
document G/VAL/36 with the aim of suggesting to the Chairman of the General Council an
appropriate course of action by 15 September.
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Annex III:5
Certain developing countries may have problemsin the implementation of Article 1 of theAgreement in so far as it relates to importationsinto their countries by sole agents, soledistributors and sole concessionaires.  If suchproblems arise in practice in developing countryMembers applying the Agreement, a study of thisquestion shall be made, at the request of suchMembers, with a view to finding appropriatesolutions.No request for a study has been made so far.WT/COMTD/W/77/Rev.1
Page 79
Provision Comment
Flexibility of commitments, of action, and use of policy instruments
Annex III:3
Developing countries which consider that thereversal of the sequential order at the request ofthe importer provided for in Article 4 of theAgreement may give rise to real difficulties forthem may wish to make a reservation to Article 4in the following terms:"The Government of …......... reserves the rightto provide that the relevant provision of Article 4of the Agreement shall apply only when thecustoms author ities agr ee to the request to reverse
the order of Articles 5 and 6."If developing countries make such a reservation,the Members shall consent to it under Article 21of the Agreement.Fifty-three developing country Members, of
which 13 least-developed country members, haveinvoked this paragraph.
32
Annex III:4Developing countries may wish to make a
reservation with respect to Article 5:2 of the
Agreement in the following terms:
"The Government of …......... reserves the right to
provide that Article 5:2 of the Agreement shall beapplied in accordance with the provisions of the
relevant note thereto whether or not the importer
so requests."
If developing countries make such a reservation,
the Members shall consent to it under Article 21of the Agreement.Fifty-one developing coun try Members, of which
eleven least developed country members, have
invoked this paragraph.
33
Transitional time periods
Article 20.1Developing country Members not party to theAgreement on Implementation of Article VII of
the GATT (Tokyo Round), may delay application
of the provisions of this Agreement for a period
not exceeding five years from the date of entry
into force of the WTO Agreement for suchMembers.  Developing country Members who
choose to delay application of this Agreement
shall notify the Director-General of the WTO
accordingly.This provision was invoked by 56 developing
countries (of which 12 least-developedcountries).  For 29 of these Members the
provision expired on 1 January 2000 and for
another 24, the provision expired during the year
up to July 2001.
The General Council decision of 15 December
2000 stated that: "Noting that the process of
examination and approval, in the Customs
Valuation Committee, of individual requests from
Members for extension of the five-year delayperiod in Article 20.1 is proceeding well, the
General Council encourages the Committee to
continue this work."  (WT/L/384)
                                                     
32 G/VAL/W/77
33 G/VAL/2/Rev.10/Corr.2WT/COMTD/W/77/Rev.1
Page 80
Provision Comment
Article 20:2
In addition to paragraph 1, developing countryMembers not party to the Agreement on
Implementation of Article VII of the GATT
(Tokyo Round), may delay application of
paragraph 2(b)(iii) of Article 1 and Article 6 for
a period not exceeding three years followingtheir application of all other provisions of this
Agreement.  Developing country Members that
choose to delay application of the provisions
specified in this paragraph shall notify the
Director-General of the WTO accordingly.This provision has been invoked by
48 developing countries  (of which 11 areleast-developed countries).
Annex III.1The five-year delay in the application of theprovision  of the Agreement by developing
country Members provided for in paragraph 1 of
Article 20 may, in practice, be insufficient for
certain developing country members.  In such
cases a developing country Member may request
before the end of the period referred to in
paragraph 1 of Article 20 an extension of suchperiod, it being understood that the Members will
give sympathetic consideration to such a request
in cases where the developing country Member in
question can show good cause.A total of 20 Members have requested extensions
under this provision, and one Member requesteda second extension; thirteen of which have been
granted.  The duration of extensions granted
range from 1 year to two years.
Annex III.2
Developing countries which currently value
goods on the basis of officially establishedminimum values may wish to make a reservation
to enable them to retain such values on a limited
and transitional basis under such terms and
conditions as may be agreed to by the Members.
(please also refer to Decision on texts relating to
minimum values and imports by sole agents, sole
distributors and sole concessionaires.)Seventeen developing country Members have
reserved their rights to retain minimum values
under  Annex III.2.  The Committee has adoptedfour Decisions containing the terms and
conditions under which four Members may
continue to use minimum values while applying
the Agreement.
Technical assistance
Article 20:3
Developed country Members shall furnish, on
mutually agreed terms, technical assistance to
developing country Members that so request.  On
this basis developed country Members shall draw
up programmes of technical assistance whichmay include, inter alia, training of personnel,
assistance in preparing implementation
measures, access to sources of information
regarding customs valuation methodology, and
advice on the application of the provisions of thisAgreement.In April 1998, the Committee on Customs
Valuation published an inventory of all technical
assistance activities undertaken up to that time by
WTO and WCO, on the basis of information
made available to the Secretariat.  Activities
relating to 52 Members were listed. It was notedthat "It is likely that many activities have not
been included for lack of information".
(G/VAL/W/25).  The Secretariat prepared a
checklist of priority activities for technical
assistance to assist Members in identifying gapsin activities aimed at the implementation of the
Agreement ( G/VAL/W/30).  A number of
developed country Members have, in the contextWT/COMTD/W/77/Rev.1
Page 81
Provision Comment
of the Committee on Customs Valuation,
provided information on technical cooperationactivities provided to developing country
members.
34  One developing country Member
also drew attention to the technical cooperation
activities it had carried out. 35  One developed
country Member identified the following keyprinciples with regard to the delivery of technical
assistance: the full participation by the recipients
for demand driven assistance; the establishment
of priorities and identification of specific problem
areas; the need to improve coherence between the
relevant donors .
36
K. DECISION ON TEXTS RELATING TO MINIMUM VALUES AND IMPORTS BY SOLE AGENTS , SOLE
DISTRIBUTORS AND SOLE CONCESSIONAIRES .
The decision contains two provisions for special and differential treatment, both of which fall
under the category of Provisions under WTO Members should safeguard the interests of developing
country Members.
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Decisions on Texts Relating to Minimum Valuesand Imports by Sole Agents, Sole Distributors
and Sole Concessionaries: Minimum values:
Text 1
Where a developing country makes a reservation
to retain officially established minimum values
within the terms of Annex III:2  and shows goodcause, the Committee shall give the request for
the reservation sympathetic consideration.
Where a reservation is consented to, the terms
and conditions referred to in Annex III:2 shall
take full account of the development, financialand trade needs of the developing country
concerned.Please refer to section on Annex III.2 of the
document (page 49)
Text IIA number of developing countries have a concern
that problems may exist in the valuation of
imports by sole agents, sole distributors and sole
concessionaires.  Under  Article 20:1 (mentionedin Section 2.7 of this document), developing
country Members have a period of delay of up to
                                                     
34 G/VAL/M/12; G/VAL/W/36; G/VAL/W/37 and Add.1; G/VAL/W/48; and G/VAL/W/49.
35 G/VAL/M/14
36 G/VAL/W/71WT/COMTD/W/77/Rev.1
Page 82
Provision Comment
five years prior to the application of the
Agreement.  In this context, developing countryMembers availing themselves of this provision
could use the period to conduct appropriate
studies and to take such other actions as are
necessary to facilitate application.
In consideration of this, the Committee
recommends that the Customs Co-operation
Council assist developing country Members, in
accordance with the provisions of Annex II, to
formulate and conduct studies in areas identified
as being of potential concern, including those
relating to importations by sole agents, soledistributors and sole concessionaires.
L. AGREEMENT ON IMPORT LICENSING PROCEDURES .
The Agreement includes four special and diff erential treatment provisions, which can be
classified as follows:
1. Provisions under which WTO Members should safeguard the interests of developing country
Members:
Three provisions (Article 1.2; Article 3.5 (a)(iv);  Article 3.5(j)).
2. Transitional Time Periods:
One provision (Article 2.2, footnote 5).
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Article 1.2  General Provisions
Members shall ensure that the administrative
procedures used to implement import licensingregimes are in conformity with the relevantprovisions of GATT 1994 including its annexesand protocols, as interpreted by this Agreement,with a view to preventing trade distortions thatmay arise from an inappropriate operation ofthose procedures, taking into account theeconomic development purposes and financial andtrade needs of developing country Members.This matter has not been raised in the Committee
on Import Licensing.  However, this provisionhas been invoked in di spute settleme nt cases.
For example see WT/DS169/R
Article 3:5(a)(iv) Non-automatic Import Licensing
Members shall provide, upon the request of any
Member having an interest in the trade in theWT/COMTD/W/77/Rev.1
Page 83
Provision Comment
product concerned, all relevant information
concerning  where practicable, import statistics(i.e. value and/or volume) with respect to theproducts subject to import licensing.  Developingcountry Members would not be expected to takeadditional administrative or financial burdens onthis account.
Article 3.5 (j) Non Automatic Import Licensing
In allocating licences, the Member should
consider the import performance of the applicant.In this regard, consideration should be given asto whether licences issued to applicants in thepast have been fully utilized during a recentrepresentative period.  In cases where licenceshave not been fully utilized, the Member shallexamine the reasons for this and take thesereasons into consideration when allocating newlicences.   Consideration shall also be given toensuring a reasonable distribution of licences tonew importers, taking into account thedesirability of issuing licences for products in
economic quan tities.  In this regard, special
consideration should be given to those importersimporting products originating in developingcountry Members and, in particular, the least-developed country Members.This matter has not been raised in the Committee
on Import Licensing.  However, this provision
has been invoked in dispute settlement cases.
Transitional time periods
Article 2:2 footnote 5 Automatic Import Licensing
A developing country Member, other than a
developing country Member which was a Party tothe Agreement on Import Licensing Proceduresdone on 12 April 1979, which has specificdifficulties with the requirements of Article 2:2subparagraphs (a)(ii) and (a)(iii)  may, upon
notification to the Committee, delay theapplication of these subparagraphs by not morethan two years from the date of entry into force ofthe WTO Agreement for such Member.Twenty-four developing country Members had
invoked the delayed application provisions since
the entry into force of the WTO Agreement.   The
two-year period of delay allowed under the
Agreement has expired for all these Members,
and accordingly the obligations of Article2.2(a)(ii) and (a)(iii) apply to all current WTO
Members.  It is recalled that the invocation of the
above provisions does not exempt Members from
the obligation to notify under Articles 1.4(a),
8.2(b) and 7.3 of the Agreement.  (G/LIC/W/14)
M. AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES
The agreement on Subsidies and Countervailing Measures contains 16 special and differential
treatment provisions some of which fall into more than one of the following categories:
1. Provisions under which WTO Members should safeguard the interests of developing country
Members:WT/COMTD/W/77/Rev.1
Page 84
Two provisions (Articles 27.1; and 27.15).
2. Flexibility of Commitments, of action, and use of policy instruments:
Ten provisions (Articles 27.2 (a) and Annex VII; Article 27.4; 27.7; 27.8, 27.9; 27.10;
27.11, 27.12, and 27.13).  It should be noted that article 27.2(a) is applicable to a subset of
developing countries, listed in Annex VII, and not developing countries as a whole.
3. Transitional Time Periods:
Seven provisions (Article 27.2 (b); Article 27.3; Articles 27.4 and 27.14 ; Article 27.5;
Article 27.6; and Article 27.11).
Articles 27.4, 27.6 and 27.11 are listed in both the flexibility and transition time periods
category, as their hybrid nature combines characteristics of both these categories.
In addition to these provisions applicable to developing countries, or a sub-group thereof, are
four provisions (Articles 29, 1-4) which apply to members in the process of transformation from a
centrally planned into a market, free-enterprise economy.
General Comments:
The General Council in its decision of 15 December 2000 on implementation-related issues referred
all issues relating to Article 27.5 and 27.6 of the Agreement on Subsidies and Countervailing
Measures  (SCM) to the Subsidies and Countervailing Measures  Committee ( see below).  The sameGeneral Council Decision also stated that the SCM Committee shall examine as an important part of
its work the issues of aggregate and generalized rates of remission of import duties and of the
definition of "inputs consumed in the production process", taking into account the particular needs of
developing-country Members. Following a decision in February 2000, the SCM Committee has been
examining the implementation-related issues refe rred to it primarily on the basis of written
submissions.
In addition, the Chairman of the General Council on 31 July 2001 requested the Committee on
Subsidies and Countervailing Measures to review the provisions of the Agreement on Subsidies and
Countervailing Measures regarding countervailing duty investigations, and to report to the GeneralCouncil by 30 September.
Furthermore, an understanding was reached on 31 July that a proposal by submitted one Member be
referred to the SCM Committee. This proposal reads, "Members request the Committee on Subsidies
and Countervailing Measures to consider the implementation of Article 27 of the Agreement on
Subsidies and Countervailing Measures as it relates to particular issues concerning developing-
country Members with a small percentage share of exports in import markets and in global trade "
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Article 27.1Members recognize that subsidies may play an
important role in economic development
programmes of developing country MembersIn relation to the Asian economic crisis, some
developing country Members have requested that
Article 27.1 should take its relevant meaning, sothat Members in crisis could be allowed to
recover, before additional burden is placed on
them. (G/SCM/M/16).WT/COMTD/W/77/Rev.1
Page 85
Provision Comment
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article
27 as it relates to particular issues concerning
developing-country Members with a small
percentage share of exports in import markets andin global trade
Article 27:15The Committee shall, upon request by an
interested developing country Member, undertake
a review of a specific countervailing measure to
examine whether it is consistent with the
provisions of 27:10 and 27:11 as applicable tothe developing country Member in question.No such request has been received by the SCM
Committee.
Please refer to introductory chapeau of this
section referring to proposal made by oneMember relating to the implementation of Article
27 as it relates to particular issues concerning
developing-country Members with a small
percentage share of exports in import markets and
in global trade
Flexibility of commitments, of action, and use of policy instruments
Article 27, paragraph 2(a)
The prohibition of paragraph 1 (a) of the
Article 3 shall not apply to developing countrymembers refered to in Annex VII.
Annex VII (Developing Country Members,
referred to in paragraph 2(a) of Article 27) The
developing country Members not subject to the
provisions of Article 3:1 (a)  under the terms of
Article 27:2 (a) are: (a) Least-developed
countries designated as such by the UnitedNations which are Members of the WTO. (b)
Each of the following developing countries which
are Members of the WTO shall be subject to the
provisions which are applicable to other
developing country Members according to Article27.2 (b) when GNP per capita has reached
$1,000 per annum;  Bolivia, Cameroon, Congo,
Côte d’Ivoire, Dominican Republic, Egypt,
Ghana, Guatemala, Guyana, India, Indonesia,
Kenya, Morocco, Nicaragua, Nigeria, Pakistan,Philippines, Senegal, Sri Lanka and ZimbabweThe General Council's decision of
15 December 2000 stated that, "Taking intoaccount the unique situation of Honduras as the
only original Member of the WTO with a GNP
per capita of less than US$ 1000 that was not
included in Annex VII(b) to the Agreement on
Subsidies and Countervailing Measures (SCM
Agreement), Members call upon the Director-
General to take appropriate steps, in accordancewith WTO usual practice, to rectify the omission
of Honduras from the list of Annex VII(b)
countries."
Another concern raised with respect to Annex
VII(b) was that the criterion for inclusion was
based on a measure of GNP per capita and that a
developing country could be deleted from the list
as the GNP per capita exceeded the allowed
value, but that, due to a changed exchange rate,the country could fall back below. (G/SCM/M/15
paragraph 68).
The Committee on Subsidies took note that the
GNP per capita per annum of four developingcountries has exceeded the figure listed in AnnexVII(b).
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article
27 as it relates to particular issues concerningWT/COMTD/W/77/Rev.1
Page 86
Provision Comment
developing-country Members with a small
percentage share of exports in import markets andin global trade.
Article 27.4:please refer to following section.
Article 27.7The provisions of Article 4 shall not apply to a
developing country Member in the case of export
subsidies which are in conformity with the
provisions of Article 27:2 through 27:5.  The
relevant provisions in such a case shall be thoseof Article 7.This provision has been invoked in the dispute
settlement context. (WT/DS/46/R)
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article
27 as it relates to particular issues concerningdeveloping-country Members with a small
percentage share of exports in import markets and
in global trade
Article 27:8There shall be no presumption in terms  of Article
6.1 that a subsidy granted by a developing
country Member results in serious prejudice, asdefined in this Agreement.  Such serious
prejudice, where applicable under the terms of
Article 27:9, shall be demonstrated by positive
evidence, in accordance with the provisions of
Article 6:3 through 6:8.In the context of a complaint by two developed
country Members concerning subsidies provided
by one developing country Member, the Panel
held that because there was more than 5 per centsubsidization of the product at issue (one of the
forms of subsidization referred to in Article 6.1),
a serious prejudice claim could be brought
against the subsidizing developing country
Member on the basis of positive evidence.  ThePanel went on to find that, on the basis of the
positive evidence, the developing country
Member's subsidies at issue had caused serious
prejudice, through significant price undercutting,
to the interests of one of the complainants.
(WT/DS54/R-WT/DS55/R-WT/DS59/R-
WT/DS64/R).[Note: Pursuant to Article 31, Article 6.1 applied
for a period of five years from the date of entry
into force of the WTO Agreement, and could
have been extended for a further period by
consensus of the SCM Committee.  At the end ofthe five-year period, no such consensus was
reached.]
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article27 as it relates to particular issues concerning
developing-country Members with a small
percentage share of exports in import markets and
in global tradeWT/COMTD/W/77/Rev.1
Page 87
Provision Comment
Article 27:9
Regarding actionable subsidies granted ormaintained by a developing country Member
other than those referred to in Article 6:1, action
may not be authorized or taken under Article 7
unless nullification or impairment of tariff
concessions or other obligations under GATT1994 is found to exist as a result of such a
subsidy, in such a way as to displace or impede
imports of a like product of another Member into
the market of the subsidizing developing country
Member or unless injury to a domestic industry in
the market of an importing Member occurs.This provision has not been invoked so far in the
dispute settlement context.
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article
27 as it relates to particular issues concerningdeveloping-country Members with a small
percentage share of exports in import markets and
in global trade
Article 27:10Any countervailing duty investigation of a
product originating in a developing country
Member shall be terminated as soon as the
authorities concerned determine that:  (a)  the
overall level of subsidies granted upon the
product in question does not exceed 2 per cent of
its value calculated on a per unit basis; or (b)the volume of the subsidized imports represents
less than 4 per cent of the total imports of the like
product in the importing Member, unless imports
from developing country Members whose
individual shares of total imports represent lessthan 4 per cent collectively account for more than
9 per cent of the total imports of the like product
in the importing Member.Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article
27 as it relates to particular issues concerning
developing-country Members with a small
percentage share of exports in import markets and
in global trade
Article 27:11
For those developing country Members within the
scope of Article 27:2(b) which have eliminated
export subsidies prior to the expiry of the periodof eight years from the date of entry into force of
the WTO Agreement, and for those developing
country Members referred to in Annex VII, the
number in  Article 27:10(a) shall be 3 per cent
rather than 2 per cent.  This provision shall applyfrom the date that the elimination of export
subsidies is notified to the Committee, and for so
long as export subsidies are not granted by the
notifying developing country Member.  This
provision shall expire eight years from the date ofentry into force of the WTO Agreement.
(Article 27.10 (a): Any countervailing duty
investigation of a product originating in a
developing country Member shall be terminated
as soon as the authorities concerned determine
that: the overall level of subsidies granted upon
the product in question does not exceed 2 percent of its value calculated on a per unit basis).Five of the countervailing duty legislative
notifications reviewed by the Committee include
provisions relating to such favourable treatment.
Additionally, twenty-seven Members havenotified the Committee that the full text of the
Agreement on Subsidies and Countervailing
Measures has been incorporated into their
domestic legal systems.
Please refer to introductory chapeau of thissection referring to proposal made by one
Member relating to the implementation of
Article 27 as it relates to particular issues
concerning developing-country Members with a
small percentage share of exports in importmarkets and in global tradeWT/COMTD/W/77/Rev.1
Page 88
Provision Comment
Article 27:12
The provisions of Article 27:10 and 27:11 shallgovern any determination of de minimis under
Article 15:3.Please refer to introductory chapeau of this
section referring to proposal made by oneMember relating to the implementation of
Article 27 as it relates to particular issues
concerning developing-country Members with a
small percentage share of exports in import
markets and in global trade
Article 27:13The provisions of Part III (Actionable Subsidies)shall not apply to direct forgiveness of debts,
subsidies to cover social costs, in whatever form,
including relinquishment of government revenue
and other transfer of liabilities when such
subsidies are granted within and directly linkedto a privatization programme of a developing
country Member, provided that both such
programme and the subsidies involved are
granted for a limited period and notified to the
Committee and that the programme results in
eventual privatization of the enterprise
concerned.The Committee received and discussed one
notification made pursuant to this provision.
(G/SCM/N/13/BRA and Corr.1)
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article27 as it relates to particular issues concerning
developing-country Members with a small
percentage share of exports in import markets and
in global trade
Transitional time periods
Article 27.2 (b)
The prohibition of Article 3.1(a) shall not apply
to: other developing country Members for a
period of eight years from the date of entry into
force of the WTO Agreement, subject to
compliance with the provisions in Article 27:4.Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of
Article 27 as it relates to particular issues
concerning developing-country Members with a
small percentage share of exports in import
markets and in global trade
Article 27.3The prohibition of Article 3.1 (b) shall not apply
to developing country Members for a period offive years, and shall not apply to least developed
country Members for a period of eight years,
from the date of entry into force of the WTO
Agreement. (Article 27:3)Four developing country Members have invoked
this provision when notifying pursuant toArticle 25. (G/SCM/Q2/IND/5;G/SCM/Q2/NGA/4;  G/SCM/Q2/PHL/5;  andG/SCM/Q2/SEN/6).
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article27 as it relates to particular issues concerning
developing-country Members with a small
percentage share of exports in import markets and
in global trade.
Article 27.4Any developing country Member referred to in
Article 27:2(b) shall phase out its exportsubsidies within the eight-year period, preferably
in a progressive manner.  However, a developing
country Member shall not increase the level of its
export subsidies, and shall eliminate them within
a period shorter than that provided for in thisparagraph when the use of such export subsidiesIn the context of a dispute between a developing
country Member and a developed-countryMember, the Panel held that Article 27 does not
displace Article 3.1(a) of the SCM Agreement
unconditionally, but, rather, that the exemption
for developing countries from the application of
the Article 3.1(a) prohibition on export subsidiesis conditional on compliance with the provisionsWT/COMTD/W/77/Rev.1
Page 89
Provision Comment
is inconsistent  with its development needs.  If a
developing country Member deems it necessaryto apply such subsidies beyond the eight-year
period, it shall not later than one year before the
expiry of this period enter into consultation with
the Committee, which will determine whether an
extension of this period is justified, afterexamining all the relevant economic, financial
and development needs of the developing country
Member in question.  If the Committee
determines that the extension is justified, the
developing country Member concerned shall hold
annual consultations with the Committee to
determine the necessity of  maintaining thesubsidies.  If no such determination is made by
the Committee, the developing country Member
shall phase out the remaining export subsidies
within two years from the end of the last
authorized period.in Article 27.4.  This finding was not appealed.
A report by the Appellate Body held that, " it isclear that the conditions set forth in paragraph 4
[of Article 27] are  positive obligations  for
developing country Members, not affirmative
defences." It concurred with the Panel Report
which stated that "it is for the complainingMember to demonstrate that the developing
country Member in question is not in compliance
with at least one of the elements laid out in
Article 27.4."  (WT/DS46/R and
WT/DS46/AB/R).
Please refer to introductory chapeau of this
section referring to proposal made by oneMember relating to the implementation of
Article 27 as it relates to particular issues
concerning developing-country Members with a
small percentage share of exports in import
markets and in global trade.
Article 27.14The Committee shall, upon request by aninterested developing country Member, undertake
a review of a specific countervailing measure to
examine whether it is consistent with its
development needs.No such request has been received by the SCM
Committee.
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of Article
27 as it relates to particular issues concerningdeveloping-country Members with a small
percentage share of exports in import markets and
in global trade.
Article 27.5A developing country Member which has reached
export competitiveness  in any given product
shall phase out its export subsidies for suchproduct(s) over a period of two years.  However,
for a developing country Member which is
referred to in Annex VII and which has reached
export  competitiveness in one or more products,
export subsidies on such products shall begradually phased out over a period of eight
years.No developing country Member has notified
having reached expor t compe titiven ess.
The General Council's decision of
15 December 2000 stated that: "The Committee
on Subsidies and Countervailing Measures (SCM
Committee) shall examine as an important part ofits work all issues relating to Articles 27.5
and 27.6 of the SCM Agreement, including the
possibility to establish export competitiveness on
the basis of a period longer than two years."
Since February 2001, extensive discussions havetaken place, primarily on the basis of written
submissions by Members.  These submissions
may be found in documents
G/SCM/W/431.Rev1;  G/SCM/W/433;
G/SCM/W/435-440; G/SCM/W/442-443;
G/SCM/W/445-448; G/SCM/W/450-451;
G/SCM/W/453; G/SCM/W/456-458.
Please refer to introductory chapeau of this
section referring to proposal made by oneWT/COMTD/W/77/Rev.1
Page 90
Provision Comment
Member relating to the implementation of
Article 27 as it relates to particular issuesconcerning developing-country Members with a
small percentage share of exports in import
markets and in global trade
Article 27.6Export competitiveness in a product exists if a
developing country Member's exports of that
product have reached a share of at least3.25 per cent  in world trade of that product for
two consecutive calendar years.  Export
competitiveness shall exist either (a) on the basis
of notification by the developing country Member
having reached export competitiveness or (b) onthe basis of a computation undertaken by the
Secretariat at the request of any Member.  For
the purposes of this paragraph, a products is
defined as a section heading of the Harmonised
System Nomenclature.  The Committee is to
review the operation of this provision  (i.e
Article 27:6) five years from its date of the entryinto force.)The General Council's decision of
15 December 2000 stated that:  "The Committee
on Subsidies and Countervailing Measures (SCM
Committee) shall examine as an important part ofits work all issues relating to Articles 27.5
and 27.6 of the SCM Agreement, including the
possibility to establish export competitiveness on
the basis of a period longer than two years."
Since February 2001, extensive discussions havetaken place, primarily on the basis of written
submissions by Members. These submissions
may be found in documents G/SCM/W/431;
G/SCM/W/433; G/SCM/W/435-440;
G/SCM/W/443; G/SCM/W/445-448;
G/SCM/W/450-451; G/SCM/W/453;
G/SCM/W/456-458.
Please refer to introductory chapeau of this
section referring to proposal made by one
Member relating to the implementation of
Article 27 as it relates to particular issuesconcerning developing-country Members with a
small percentage share of exports in import
markets and in global trade
In the context of the mandated review of the
operation of Article 27.6, it was noted by
developed country members and one developing
country Member that the Committee on Subsidies
and Countervailing Measures had had no
experience to date with the operation of themechanism for determining export
competitiveness in a product, as there had been
no notification from any Member that it had
reached export competitiveness as defined, nor
had any Member requested that the Secretariatperform a calculation to determine whether
another Member had reached export
competitiveness.  Three developed country
Members contended that the definition of a
product as a product section heading under the
Harmonised System was too broad.WT/COMTD/W/77/Rev.1
Page 91
N. AGREEMENT ON SAFEGUARDS .
The Agreement on safeguards contains two special and differential treatment provisions:
1. Provisions under which WTO Members should safeguard the interests of developing country
Members:
One provision (Article 9.1 and Footnote 2).
2. Flexibility of Commitments, of action, and use of policy instruments:
One provision (Article 9.2).
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Article 9.1 and footnote 2
Safeguard measures shall not be applied against
a product originating in a developing country
Member as long as its share of imports of the
product concerned in the importing Member does
not exceed 3 per cent, provided that developing
country Members with less than 3 per cent importshare  collectively account for not more than 9
per cent of total imports of the product
concerned.
and footnote 2:
A Members shall immediately notify an action
taken under Article 9.1 to the Committee on
Safeguards.The following issues have arisen with regard to
Article 9.1 of the Agreement on Safeguards:
Opposition was voiced over the manner in which
one Member had applied Article 9.1 of the
Safeguards Agreement, to exclude one
developing Member from eligibility underArticle 9.1 on the grounds that that Member was
not included in the preference-giving Member's
list of GSP beneficiaries. (G/SG/M/9 and
G/SG/M/14).
In addition, there have been requests for details
regarding two developing country Members'
application of Article 9.1's requirement to
exclude from application of a measure imports
from developing countries with small importshares. (G/SG/M/13)
In the context of the imposition of a safeguard
measure, a developing country member imposing
the measure indicted that certain developing
country members were covered by the measuresbecause their share of total imports exceeded
three per cent, consistent with Article 9.1 of the
Agreement on Safeguards. (G/SG/M/14).
Flexibility of Commitments, of action, and use of policy instruments
Article 9.2 Developing Country Members
A developing country Member shall have the rightto extend the period of application of a safeguardmeasure for a period of up to two years beyondthe maximum period provided for in Article 7:3.Notwithstanding the provisions of Article 7:5, adeveloping  country Member shall have the rightto apply a safeguard measure again to the importof a product which has been subject to such ameasure, taken after the date of entry into force ofThere has been to date no recourse to this
provision.WT/COMTD/W/77/Rev.1
Page 92
Provision Comment
the WTO Agreement, after a period of time equal
to half that during which such a measure has beenpreviously applied, provided that the period ofnon-application is at least two years.
O. GENERAL AGREEMENT ON TRADE IN SERVICES (GATS)
The GATS does not adopt the traditional concept of Special and differential treatment,
according to which, to a large extent, all developing countries are treated the same.  It rather addresses
the concerns and needs of developing countries through providing appropriate flexibility on anindividual basis.  Such flexibility is reflected in numerous provisions of the Agreement as well as in
its basic structure, which allows each Member to undertake liberalization commitments in a manner
consistent with its development needs.  Such commitments are always negotiated on a case-by-case
basis.
Under the typology developed for considering spec ial and differential treatment, it can be said
that the GATS contains 15 special and differential treatment provisions dealing with developingcountry-related issues.  Their classification can be broken down as follows:
1. Provisions aimed at increasing trade opportunities:
Three provisions (Preamble, Article IV:1 and Article IV:2).
2. Provisions under which WTO Members should safeguard the interests of developing country
Members:
Four provisions (Preamble, Article XII:1, Article XV:1, Article XIX:3).
3. Flexibility of commitments, of action. and use of policy instruments:
Four provisions (Article III:4;  Article V:3;  Article XIX:2, and Paragraph 5(g) of the Annex
on Telecommunications).
4. Technical Assistance:
Two provisions (Article XXV:2 and Paragraph 6 of the Annex on Telecommunication).
5. Provisions relating to least developed country Members:
Two Provisions (Article IV:3, Article XIX:3).WT/COMTD/W/77/Rev.1
Page 93
Provision Comment
Provisions aimed at increasing trade opportunities
Preamble
Wishing to establish a multilateral framework ofprinciples and rules for trade in services with a
view to the expansion of such trade under
conditions of transparency and progressive
liberalization and as a means of promoting the
economic growth of all trading partners and thedevelopment of developing countries;
Desiring to facilitate the increasing participation
of developing countries in trade in services and
the expansion of their services exports including,
inter alia, through the strengthening of theirdomestic services capacity and its efficiency and
competitiveness.The requirements of the provisions of this article
are reflected in S/L/93 "Guidelines andProcedures for the Negotiations on Trade in
Services", particularly Section I ("Objectives and
Principles"), paragraphs 1-2.
Article IV:1
The increasing participation of developing
country Members in world trade shall be
facilitated through negotiated specific
commitments, by different Members pursuant to
Parts III and  IV  of this Agreement, relating to:
(a)  the strengthening of their domestic servicescapacity and its efficiency and competitiveness,
inter alia through access to technology on a
commercial basis; (b)  the improvement of their
access to distribution channels and information
networks; and (c)  the liberalization of marketaccess in sectors and modes of supply of export
interest to themThe requirements of the provisions of this article
are reflected in S/L/93 "Guidelines and
Procedures for the Negotiations on Trade in
Services", particularly Section I ("Objectives and
Principles"), paragraphs 1-4; Section II
("Scope"), paragraph 5.
A developing country member stated that
developed countries should adopt commercially
meaningful commitments in areas of interest to
developing countries to make Article IV
meaningful and effective (S/C/M/38,paragraph 42).  Some developing country
Members stated that developing countries had
experienced serious difficulties in participating in
the international trade in services. (S/C/M/39
paragraphs 10,11, 17, 20, 21, 23, 24).
One developing country Member stated that it
appeared that developed countries continued to
dominate services trade and that the expected
improvement in participation of developingcountries had not taken place.  This indicated the
need for special and more favourable treatment of
developing countries and suggested that
developed countries had offered service providers
of developing countries inadequate access,whereas those of developed countries had been
able to penetrate developing countries' markets.
(S/C/M/34, paragraph 37).  Data indicate that
there were 100 horizontal limitations with respect
to mode 4, compared to 20 for Mode 2.
A developed country member expressed the view
that it was important that developing countriesWT/COMTD/W/77/Rev.1
Page 94
Provision Comment
identified sectors of interest to them and that
Members considered the role of market openingin services for the growth and the integration of a
country in the global economy. (S/C/M/35
paragraph 36, and S/C/M/38, paragraph 35).
Other developing country Members pointed to
the need to make Article IV operational.  A
developed country Member stated that the
primary means of accomplishing the objectives of
Article IV was  to ensure that consumers in
developing countries – service suppliers,
manufacturers, and farmers, as well as
individuals – had to affordable, high-quality,innovative services that meet their needs and
budgets.  Some of these services will be provided
on a cross-border basis, but most will be provided
through commercial presence.  For this reason, it
should be in a country’s economic interest toremove restrictions and provide guaranteed
access for foreign service providers to enter its
market through branches, subsidiaries,
representative offices, and other forms of
commercial presence. (S/C/W/119)
Article IV:2Developed country Members, and to the extentpossible other Members, shall establish contact
points within two years from the date of entry
into force of the WTO Agreement to facilitate the
access of developing country Members' service
suppliers to information, related to theirrespective markets, concerning:(a)commercial
and technical aspects of the supply of services;
(b)registration, recognition and obtaining of
professional qualifications;  and (c)the
availability of services technology.All developed country Members, and many
developing country Members have established
contact points.
A developed country Member expressed the view
that not all relevant Members had complied with
the notification provision in Article IV:2,regarding contact points. (S/C/M/43,
paragraph 41 and S/C/W/ 148).  Two developing
country Members stated that for example, it may
be useful for Members to review the operation of
the contact points provided for in Article IV.2.(S/C/W/120)  At meeting of the Council for
Trade in Services on 26 May it had been agreed
that, based on notifications by Members, the
Secretariat would produce a listing of enquiry
points as required by Article III:4 and of contactpoints as required by Article IV:2 of the GATS.
It had also been agreed that such listings would
be placed on the WTO Internet site.WT/COMTD/W/77/Rev.1
Page 95
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
PreambleRecognizing the right of Members to regulate,and to introduce new regulations, on the supply
of services within their territories in order to
meet national policy objectives and, given
asymmetries existing with respect to the degree of
development of services regulations in differentcountries, the particular needs of developing
countries to exercise this rightThe requirements of the provisions of this article
are reflected in S/L/93 "Guidelines andProcedures for the Negotiations on Trade in
Services", particularly Section I ("Objectives and
Principles"), paragraphs 1-2.
Article XII:1
"…It is recognized that particular pressures on
the balance-of-payments of a Member in the
process of economic development or economic
transition may necessitate the use of restrictionsto ensures, inter alia, the maintenance of a level
of financial reserves adequate for the
implementation of its programme of economic
development or economic transition"
Article XV:1"…Such negotiations (on subsidies) shall
recognize the role of subsidies in relation to thedevelopment programmes of developing countries
and take into account the needs of Members,
particularly developing country Members, for
flexibility in this area…"
Article XIX:3For each round, negotiating guidelines and
procedures shall be established.  For purposes of
establishing such guidelines, the Council for
Trade in Services shall carry out an assessmentof trade in services in overall terms and on a
sectoral basis with reference to the objectives of
this Agreement, including those set out in
paragraph 1 of Article IV.  Negotiating
guidelines shall establish modalities for thetreatment of liberalization undertaken
autonomously by Members since previous
negotiations, as well as for the special treatment
for least-developed country Members under the
provisions of paragraph 3 of Article IV.The requirements of the provisions of this article
are reflected in S/L/93 "Guidelines and
Procedures for the Negotiations on Trade in
Services".  See in particular Section I
("Objectives and Principles"), paragraphs 2; and .Section III ("Modalities and Procedures"),
paragraph 13-15
Flexibility of commitments, of action,  and use of policy instruments
Article III:4Each Member shall also establish one or more
enquiry points to provide specific information toother Members, upon request, on all such matters
as well as those subject to the notification
requirement in paragraph 3.  Such enquiry points
shall be established within two years from the
date of entry into force of the AgreementWT/COMTD/W/77/Rev.1
Page 96
Provision Comment
Establishing the WTO (referred to in this
Agreement as the "WTO Agreement").Appropriate flexibility with respect to the time-
limit within which such enquiry points are to be
established may be agreed upon for individual
developing country Members.  Enquiry points
need not be depositories of laws and regulations.
Article V:3Economic Integration  (a) Where developingcountries are parties to an agreement of the type
referred to in Article V:1, flexibility shall be
provided for regarding the conditions set out in
Article V:1, particularly with reference to
Article V:1(b) thereof, in accordance with the levelof development of the countries concerned, both
overall and in individual sectors and sub-sectors.
(b) Notwithstanding Article V:6, in the case of an
agreement of the type referred to in Article V:1
involving only developing countries, more
favourable treatment may be granted to juridical
persons owned or controlled by natural persons ofthe parties to such an agreement.It was felt that there was no need to clarify what
was meant by special and differential treatment ofdeveloping countries in Article V. (S/C/M/35
paragraph 46)
In response to a question, it was clarified that the
need for flexibility with respect to coverage of
such agreements when a developing country wasinvolved was a point certainly raised and taken
note of in the reports of the CRTA.  (S/C/M/46,
paragraph 35)
Article XIX:2Negotiation of Specific Commitments  The
process of liberalization shall take place with due
respect for national policy objectives and the
level of development of individual Members, both
overall and in individual sectors.  There shall beappropriate flexibility for individual developing
country Members for opening fewer sectors,
liberalizing fewer types of transactions,
progressively extending market access in line
with their development situation and, whenmaking access to their markets available to
foreign service suppliers, attaching to such
access conditions aimed at achieving the
objectives referred to in Article IV. (see section
on Article IV).The requirements of the provisions of this article
are reflected in S/L/93 "Guidelines and
Procedures for the Negotiations on Trade in
Services", particularly Section I ("Objectives and
Principles"), paragraphs 2-3, and Section
III("Modalities and Procedures"), paragraphs 12,14 and15.WT/COMTD/W/77/Rev.1
Page 97
Provision Comment
Annex on Telecommunications
5. g) Notwithstanding the preceding paragraphs
of this section, a developing country Member
may, consistent with its level of development,
place reasonable conditions on access to and use
of public telecommunications transport networks
and services necessary to strengthen its domestictelecommunications infrastructure and service
capacity and to increase its participation in
international trade in telecommunications
services. Such conditions shall be specified in the
Member's Schedule
.In the Uruguay Round, and the follow upnegotiations on basic telecommunications and
financial services, developing country Members.
have made use of flexibility appropriate to their
level of development by in the making of
commitments. For instance, of the 99 Memberswho have made commitments on 80 sectors or
fewer of the Sectoral Classification List, 98 are
developing country Members.  (S/C/W/94).  Use
has been made of time-delayed commitments
(phase ins) in some sectors.
Technical assistance
Article XX:2
Technical Co-operation  Technical assistance to
developing countries shall be provided at themultilateral level by the Secretariat and shall be
decided upon by the Council for Trade in
Services.On 25 June 1999, the Services Council held a
special Information Session onTelecommunication Services.  The Information
Session examined in depth technical assistance to
developing countries on regulatory issues such as
the establishment of an independent regulator,
interconnection and competitive safeguards.
Experts from other international
intergovernmental organizations including theInternational Telecommunications Union and the
World Bank participated as well as national
regulators from capitals.  On 26 May 2000, the
Council for Trade in Services adopted the text of
the cooperation agreement between theInternational Telecommunication Union and the
World Trade Organization (S/C/9/Rev.1).
Subsequently, the ITU Council also adopted the
text at its annual session held on 19-28 July.
Paragraph 6 of the agreement states that the WTOand ITU secretariats will endeavour to cooperate
on matters relating to technical assistance and
technical cooperation.  A developing country
Member  stressed the importance of technical
assistance, which should not only be adonor/recipient process, but also a sharing of
resources and a cooperative commitment.
XXV:2. (S/C/M/39, paragraph 24).
One delegation stressed that technical assistance
was particularly needed by those Members who
were undertaking regulatory reforms.  That
delegation was already involved in providing
technical assistance in the telecommunications
sector. (S/C/M/31 paragraph 28)
The requirements of the provisions of this article
are reflected in S/L/93 "Guidelines andWT/COMTD/W/77/Rev.1
Page 98
Provision Comment
Procedures for the Negotiations on Trade in
Services
Annex on Telecommunications:  paragraph 6(c)In cooperation with relevant internationalorganizations, Members shall make available,
where practicable, to developing countries
information with respec t to telecommunications
services and developments in telecommunications
and information technology to assist instrengthening their domestic telecommunications
services sector.
Provisions relating to least-developed country Members
Article XIX:3
"…Negotiating guidelines shall establish
modalities for the treatment of liberalization
undertaken autonomously by Members since
previous negotiations, as well as for the special
treatment for least-developed country Membersunder the provisions of paragraph 3 of Article 4."The requirements of the provisions of this article
are reflected in S/L/93 "Guidelines and
Procedures for the Negotiations on Trade in
Services".  See in particular Section III
("Modalities and Procedures") paragraph 13
Article IV:3 Increasing Participation of
Developing Countries
Special priority shall be given to the least-
developed country Members in the
implementation of Article IV:1 and 2.  Particular
account shall be taken of the serious difficulty ofthe least-developed countries in accepting
negotiated specific commitments in view of their
special economic situation and their
development, trade and financial needs.The requirements of the provisions of this article
are reflected in S/L/93 "Guidelines and
Procedures for the Negotiations on Trade in
Services".  See in particular Section I
("Objectives and Principles"), paragraph 2.WT/COMTD/W/77/Rev.1
Page 99P. PROPOSAL RELATING TO SPECIAL AND DIFFERENTIAL TREATMENT SUBMITTED BY MEMBERS TO THE SPECIAL SESSION OF THE COUNCIL FOR TRADE IN
SERVICES
This information draws on material contained in the proposals submitted to date in the context of the negotiations on services.   Elements of the different proposals
have been classified using the typology of special and differenti al treatment employed elsewhere in this document.  Incidental statements about developing
countries or development matters have been omitted to the extent possible. In many proposals, the same paragraph addresses more  than one of the six categories
used. In those cases, repetitions have been avoided to the extent possible.
In addition to specific negotiating proposals recorded and classified below, many Members have made formal statements to the Sp ecial Session of the Council for
Trade in Services.  The contents of these statements are not reproduced below.  They can be found in the document series S/CSS/ M/--.
1. Specific proposals relating to provisions aimed at increasi ng the trade opportunities of developing country members
Proposal Contents
S/C/W/127 – The
Dominican Republic, El
Salvador, and Honduras
Proposal regarding the
GATS (Annex on Tourism)An Annex on Tourism is needed because:
- it is neither possible to monitor progressive liberalizati on nor the compliance with commitments undertaken under "tourism
and travel-related services", in particular to meet the objectives of GATS Article IV;
- specific commitments undertaken following the "request and offer" approach to develop sectoral schedules in the WorldTrade Organization (WTO/OMC) again would fail to eliminate the barriers to trade in tourism services, especially in the
related transportation services and travel distribution systems (i ncluding tour wholesalers, tour operators, global distributio n
systems/computer reservation systems and travel agents) pertaining to a large extent to consumption abroad;
- as a general shortcoming of the Uruguay Round Agreements, of wh ich the GATS is an integral part, it is not possible to deal
with the trade implications of anti-competitive conduct…As a resu lt, the favorable balance of trade in tourism services for
developing countries would be in jeopardy, because of the failure of existing provisions in the GATS to discipline the barriers
and anti-competitive practices identified, thus reducing further the share of value-added that is kept by developing countries.
S/CSS/W/7 – AfricanGroup
Negotiating Guidelines and
ProceduresDeveloped countries should agree to take measures for encourag ing the import of services from developing countries. Various
measures can be envisaged, including: (i) reserving a specified portion of services import for government use from
developing countries; and (ii) relaxing entry condit ions for service providers from developing countries.
- Special attention should be given to sectors and m odes of supply of interest to developing countries.WT/COMTD/W/77/Rev.1
Page 100S/CSS/W/12
India – Liberalisation of
movement of professionals
under the GATSIt suggests possible strategies and approaches to achieving meaningful liberalization in this area which is of great relevance to
many developing countries and could contribute to effective implementation of Article IV of GATS.
STRATEGIES AND APPROACHES TO EFFECTIVE LIBERALIZATION:1. Given the unsatisfactory nature and extent of liberalization in Mode 4, alternative approaches and strategies need to be
adopted in this Round for bringing about effective market access in this mode, thereby contributing significantly to the
operationalization of Article IV:1(c) of GATS.
1. Improving the Structure of CommitmentsHorizontal Commitments
I. Horizontal Commitments to specifically include category of Individual Professionals in addition to the various
categories that currently exist.  Consequently, delinking of commitments with mode 3 is to be achieved.
II. Relevant criterion for determination of eligibility to a particular category needs to be clearly specified.
III. Uniform definitions and coverage of broader service personnel categories included in the horizontal commitments
need to be drawn up for bringing about greater certainty in these commitments.
IV. Further expansion in the scope of categories covered by Horizontal Schedules by defining coverage of "other
persons" and "specialists" to include middle and lower level professionals by specifying relevant criteria
Sectoral Commitments
V. Specific Sectoral / sub-sectoral  commitments needs to be taken in addition to the horizontal commitments for
Professional and Business Services where movement of professionals is important
VI. Sectoral commitments should be detailed and specific in terms of:
Measures applicable to individual sectorsCategories for which commitments apply
VII. All limitations, conditions etc. relevant to the individual sector/sub-sector to be clearly laid down in sectoral
schedules.
Finer Classification of Categories
VIII. Dis-aggregated categories of Service providers in Sectoral Schedules to be clearly specified relevant to the market
needs and potential for each sector/ sub-sector.
In order to achieve this objective, one approach that is  suggested is the super-imposition of International StandardWT/COMTD/W/77/Rev.1
Page 101Classification of Occupation (ISCO-88) of ILO on the WTO Se rvices Sectoral Classification List- MTN/GNS/W/120.  The
ISCO has established an internationally adopted classification of 9 major occupational groups.
For purposes of illustration and also the fact that this paper seeks to focus on Professionals, Annex- "A" to this paper indica tes
how this superimposition can be done for the Occupational Category Professionals in so far as it relates to Professional
Services Sector of W/120.  Professionals are in cluded in two Major Groups covered by ISCO-88:
Major Group 2:  Professionals
Major Group 3:  Technicians and Assistant Professionals
IX. Commitments may be made by Members with respect to the specific sectors/sub-sectors as contained in W/120
buttressed by specific occupational categories relevant to these sectors/sub-sectors as contained in ISCO-88 as indicated in
Annex "A".
Removal of Existing Limitations:
Economic Needs Tests (ENT)
X. Need for establishment of Multilateral Norms to redu ce scope for discriminatory practices in use of ENT.
XI. Clear criteria to be laid down for
Applying such tests
Establishing norms for administrative and procedural formalities
Specifying how results of such tests would re strict entry to foreign service providers.
XII. Fewer occupational categories to be made subject to such tests and consensus achieved on such categories.
XIII. Specific suggestion is to exclude applicability of ENTs to specified occupational categories of Professionals as
contained in ISCO-88 under the releva nt sectors/sub-sectors of W/120.
XIV. In sectors/sub-sectors and Occupations where applicability of ENT is not excluded, its application should be based on
Multilateral Principles laid out in "Reference Paper on Use of ENT".
The various Principles that such a Reference Paper should address could be:
Definition of ENT
Criteria (Qualitative / Quantitative) for introduction of ENT
Procedures for applicationGuidelines for administration of ENT
Transparency & Full Availability of information
Duration & Review of ENT applicationWT/COMTD/W/77/Rev.1
Page 102 Administrative Procedures Relating to Visas, Work Permits
Multilateral guidelines/norms are necessary to tackle this area as it negates even the limited market access available.
XV. The member countries should try to have a more transparent and objective implementation of visa and work permit
regimes in future.
XVI. Temporary service providers should be separated from permanent labour flows, so that the normal immigration
procedures would not hinder the commitments made for temporary movement. This could be achieved either by introducing a
special GATS Visa for categories of personnel covered by ho rizontal and sectoral commitments undertaken by a Member in
mode 4 under GATS or through a special sub-set of Administrative Rules and Procedures within the overall immigration
policy framework.
XVII.  The conditions for entry & stay in the case of both these alternatives should obviously be less stringent than for
permanent immigration.
XVIII.  The above would be possible if the aforementioned recommendations on specificity, finer classification and wider
coverage of personnel categories and transparency are reflected in the sectoral and horizontal commitments so that minimum
discretion and greater degree of certainty is achieved.
XIX. The main features would include:
Strict time-frames within which visa must be granted (2-4 weeks maximum);
Flexibility for visas on shorter notice for select categories of service providers;
Transparent and streamlined application process;
nisms to find out the status of applications, causes of rejection, and requirements to be fulfilled;
Easier renewal and transfer procedures;
visas for select Companies for use by its employees deputed abroad temporarily;
ate in-built Safeguard mechanisms to prevent entering into permanent labour market;
Introducing Norms to Address Social Security Issues
XX. Bilateral Totalisation Agreements need to be entered into by Members for overcoming this problem.
XXI. Exemption from such contributions for developing country professionals so that their comparative advantage is not
affected
Strengthening GATS Norms and Disciplines on Recognition of Qualifications
Implementing existing Notification Requirements under Article VII of GATS providing for MRAs between Members.
India has already made a statement before the Council for Trade in Services (CTS) in its meeting held on 6/10/2000 on
this issue.  The operational features that would be involved are :WT/COMTD/W/77/Rev.1
Page 103XXII.  Prompt compliance by all Members with Notification Requirements laid down in Articles VII:4(a), (b) & (c)
XXIII.  Full text of existing MRAs on recognition to be made available immediately to the WTO Secretariat and circulated
amongst all Members.  This should be done automatically in all future cases
XXIV.  Effective opportunities to be provided to developing country Members to join in negotiations for establishment of
MRAs
XXV.  CTS to regularly monitor implementation of all the above requirements
Establishment of Multilateral Norms to facilitate MRAs among Member countries
XXVI.  Norms for Professional Service sectors where no formal accreditation or licensing procedures are required
e example is Software Services. In this case, criteria should be laid down for minimum professional experience and minimu m
professional education.  The idea is to lay down minimalistic international standards to reduce discrimination or excessive
discretion.
XXVII.  Norms concerning equivalence of work-related and academic qualifications
would seek to draw an equivalence between on-the-job experien ce and academic degrees so that this could facilitate entr y
requirements for specific sectors.
XXVIII.  Norms concerning broad- based equivalence
ng recognition through broad-based equivalence of qualifications and standards. For this purpose, it is necessary to establish
bridging mechanisms in case of divergence of requirements and existing standards between  host and home countries.
nsatory system based on Local Adaptation Periods and Aptitude Tests for recognition in host country needs to be develope d
without requiring actual harmonization of standards and qualifications between the host and home countries.
XXIX.  Norms Concerning temporary licensing
ons for temporary licensing to practice in the host country where such licensing procedures are absent in home country e.g. in
the case of Engineering profession.
ures and Sectors where such norms could be applicable to be multilaterally determined.
XXX.  Establishment of Bilateral MRAs to be facilitated through this frameworkWT/COMTD/W/77/Rev.1
Page 104S/CSS/W/13 – Argentina,
Brazil, Cuba, The
Dominican Republic, El
Salvador, Honduras, India,Indonesia, Malaysia,
Mexico, Nicaragua,
Pakistan, Panama,
Paraguay, Philippines, Sri
Lanka, Thailand, Uruguay,and the Members of the
Andean Community
(Bolivia, Colombia, Peru,
Ecuador, Venezuela)
Elements for Negotiating
Guidelines and Procedures- Liberalization shall focus on sectors and modes of s upply of export interest to developing countries.
S/CSS/W/43 – Members of
the Caribbean Community
(CARICOM)
WTO Negotiations on
Services- Mode 4: Further liberalization of the movement of natural persons is essential for the full implementation of Article IV:1(c)
which provides for the liberalization of market access in sectors and modes of supply of interest to developing countries.
- Mutual recognition and standards: The practice by some developed country Members of stipulating
qualification/certification and/or licensing requirements for certain categories of service providers can, in certain situation s,
restrict market access for services providers in key sectors in developing countries.  In many cases, the requirements exceed
those actually needed for the service to be rendered, thereby disqualifying the candidates’ professional and educationalqualifications. CARICOM proposes that efforts should be made to accelerate the work required under Article VII.
S/CSS/W/46 and Corr.1 –Canada.
Initial Canadian
negotiating proposalSpecial attention shall be given to sectors and modes of supply of interest to developing countries.
S/CSS/W/56 – Canada.
Initial Negotiating
Proposal on Computer
Related ServicesFor developing countries, computer and related services are particularly important via mode four delivery. Canada therefore
encourages Members to improve their commitments for the tem porary entry of Information Technology workers not linked to
commercial presence.
S/CSS/W/59 – Norway
The negotiations on tradein services.The negotiations should contribute to the increased participation of developing countries in trade in services, giving special
priority to least developed country Members, inter alia by liberalization of market access in sectors and modes of supply ofspecial interest to these Members.
S/CSS/W/69 – VenezuelaNegotiating proposal on
energy servicesThe outcome of these negotiations should be instruments, commitments and measures designed to:
- Facilitate the effective participation of all Members in the supply of energy services, and in particular liberalize access t o
energy service markets for suppliers from developing countries, and eliminate the barriers which have prevented these
countries from benefiting from trade opportunities in these services; …WT/COMTD/W/77/Rev.1
Page 105- implement GATS Articles IV and XIX through significant trade commitments, and provide for the Council for Trade in
Services to assess on an ongoing basis the effective application of these Articles and the extent to which developing countries
are benefiting from increased participation in trade in energy services.
S/CSS/W/80 – MercosurDistribution Services- Its purpose is to promote the liberalization of this important sector and contribute to increasing participation by developin g
countries in trade in services.
- Trade barriers still exist in this sector.  Some, such as obstacles to the distribution of agricultural products, affect deve loping
countries in particular. Prohibitions on the establishment of a commercial presence by intermediaries or distributors of
agricultural products prevent developing countries from implementing comprehensive export strategies for products and
services of interest to them.
- Developing countries are denied free access to distribution services for some products of vital export interest to them eithe r
because items are expressly excluded from commitment schedules or because there is a total absence of commitments incertain sectors.
S/CSS/W/88 – ChileThe Negotiations on Trade
in ServicesIn the specific case of the developing countries, professional services provide an effective way of conducting cross-border
trade in services, without necessarily being linked to commercial presence.
S/CSS/W/95 – Mercosur
Computer and Related
ServicesIts purpose is to promote the liberalization of this important se ctor and contribute to increasing participation by developing
countries in trade in services.
S/CSS/W/97 – Colombia.
Proposal for the
Negotiations on the
Provision of ServicesThrough Movement of
Natural Persons- Members, especially developed countries, should undertake sectoral commitments related to this mode of service supply.
Colombia's priority sectors include professional services, construction and related engineering services, computer services,
social services, services incidental to agriculture, hunting and forestry, health-related services, tourism and travel-related
services, recreational, cultural and sporting services, cleaning services and personnel placement and supply services.- Recognition of qualifications and experience and licensing are barriers to the supply of services in developed countries by
natural persons from developing countries. Mutual recognition agreements are an important mechanism for overcoming these
barriers.  Full compliance with Article VII of the GATS on the notification of such agreements should therefore be ensured,
and developing countries afforded the chance to become party to them.
S/CSS/W/98 – ColombiaProfessional ServicesMembers should ensure full compliance with and the effectiv e implementation of Article IV.2(b) of the GATS (Increasing
Participation of Developing Countries):  "Developed country Members, …, shall establish contact points, …, to facilitate the
access of developing country Members' service suppliers to information, related to their respective markets, concerning:(b) registration, recognition and obtaining of professional qualifications;  and (c) the availability of services technology".
S/CSS/W/99 – Brazil
Audiovisual Services- Cultural products and services are part of an industry of clear economic and commercial importance, the audiovisual sector
being its most dynamic segment and one of export interest to some developing countries.
- Brazil proposes that Members make specific commitments in audiovisual services taking into account the objectives of
Article IV of the GATS (Increasing Participation of Developing Countries). In that regard, special attention should be given
to audiovisual services in which developing countries have greater potential such as (but not exclusively) television services(CPC 96132).WT/COMTD/W/77/Rev.1
Page 1062. Specific proposals relating to provisions under which WTO members should safeguard the interests of developing country members
Proposal Contents
S/CSS/W/43 – Members of
the Caribbean Community
(CARICOM)WTO Negotiations on
ServicesSafeguards: We endorse the proposal that safeguard measures be included in the GATS.  We attach great importance to
emergency safeguards for services as a useful instrument for countering negative effects arising from the liberalization of
trade in services.  We share the view that multilateral discip lines in this area would encourage the active participation of
developing countries.
S/CSS/W/50 – Canada
Initial Negotiating proposal
on financial servicesCanada’s objectives for the GATS 2000 round of financial servi ces negotiations include recognising the special needs and
interests of developing Member countries
S/CSS/W/59 – Norway
The negotiations on trade
in servicesNorway acknowledges that an emergency safeguard clause may be of particular interest to developing countries in order to
achieve progressively higher levels of liberalization of trade in services.
S/CSS/W/69 – Venezuela
Negotiating proposal on
energy services- It would be in the interests of developing countries if thes e negotiations were approached with a wider focus than a merely
trade-based perspective, and if the results could help to enable them to achieve their objectives linked to the strengthening o f
their domestic entrepreneurial capacity, technological development and the protection of the environment and naturalresources.
- Furthermore, the agreements resulting from the negotiations should help developing countries to achieve improved access to
technology and, in general terms, to pursue services-related pol icies designed to increase the competitiveness of all their
production sectors.
- The negotiations should guarantee the right of Members, especially developing countries, to regulate the supply of energyservices within their territories in order to meet national policy objectives and to facilitate their increasing participation in
international trade in these services, through the strengthenin g of their domestic capacity, in accordance with the preamble to
the GATS.
- The outcome of these negotiations should be instruments, commitments and measures designed to… strengthen the
capacities, efficiency and competitiveness of suppliers of energy services from developing countries and improve instrumentsfor their access to technology on a commercial basis
S/CSS/W/86 – KoreaNegotiating proposal for
financial servicesKorea believes that international community should encourage deve loping countries to take more efforts to strengthen their
financial systems in preparation for the further liberalization of their financial markets.  In this respect, negotiations on
financial services should aim at achieving more orderly and sequenced liberalization in accordance with the levels of
developments of financial market and supervisory system of member countries.
S/CSS/W/90 – NewZealand.
Objectives for the resumed
services negotiationsNew Zealand will explore ways to effectively address the interests and concerns of  developing and least developed countries
in these negotiations, with a particular emphasis on overcoming the serious challenges faced by least developed countries.
S/CSS/W/99 – BrazilAudiovisual Services.In view of the sensitivities associated with this sector, cons ideration should be given to additional instruments, particularly  in
the area of motion picture production and distribution. There is merit in considering mechanisms for subsidies in theWT/COMTD/W/77/Rev.1
Page 107audiovisual sector aimed at achieving cultural policy objectiv es.  This could be addressed in the ongoing negotiations on
subsidies under Article XV of the GATS in the framework of possible multilateral disciplines or by scheduling National
Treatment limitations for those subsidies in Members’ sche dules of specific commitments. In any event, it would be
important to ensure that they have the least trade distortive effect, given the disparities in Members’ capacity to subsidize.
Special needs of developing countries must be appropriately addressed in this regard.
3. Provisions relating to flexibility of commitments, of action, and use of policy instruments
Proposal Content
S/CSS/W/6 – Hong Kong,
China.
Scope and coverage of the
services negotiations and
their guidelines.Hong Kong, China fully subscribes to the provision of the GATS which provide for flexibility for developing countries to
undertake commitments in a progressive manner and with the objectives of Article IV in mind.  We believe, however, that the
liberalisation of services sectors, provided that appropriate regulatory frameworks are in place, is in the overall benefit of all
Members. We thus consider that the best approach to flexibil ity is to provide for realistic phasing in periods for commitments
for developing countries, rather than to consider the exclusion of sectors from specific commitments.
S/CSS/W/7 – AfricanGroup
Negotiating Guidelines andProcedures.- Article IV on Increasing Participation of Developing Countries and Article XIX:2 on Negotiating of Specific Commitments
provide flexibility in liberalizing trade in services for opening fewer sectors, liberalising fewer types of transaction,
progressively extending market access in line with their development situation, and the possibility of attaching conditions tomarket access commitments.
- During the negotiations, developing countries should not be expected to undertake further obligations for liberalisation in
trade in services, beyond those of interest to them.
S/CSS/W/13 – Argentina,
et. al.
Elements for NegotiatingGuidelines and ProceduresThere shall be appropriate flexibility for individual developing country Members for opening fewer sectors, liberalizing fewer
types of transactions, progressively extending market access in line with their development situation and, when making access
to their markets available to foreign service suppliers, attach ing to such access conditions aimed at achieving the objectives
referred to in Article IV.
S/CSS/W/14 – Korea
Proposal on the negotiating
guidelines and proceduresKorea fully subscribes to paragraphs 2 and 3 of Article XIX and to Article IV, which provide flexibility for developing
countries and special and differential treatment of least developed countries. We believe that the modalities for the
negotiations should be developed in a way so that the gradual liberalization, differing levels of participation in plurilateral  and
multilateral initiatives, flexible time frames, and use of phase-in and transitional periods of developing countries and least
developing countries are reflected, as appropriate.
S/CSS/W/16 – SwitzerlandGuidelines for the
mandated servicesnegotiationsSwitzerland believes that GATS Article IV and XIX provide for a sound basis for ensuring an increasing participation of
developing countries. We fully subscribe to these provisions and are ready to take them fully into account in the course of the
negotiations by providing the necessary flexibility, especially for least-developed countries.
S/CSS/W/43 - Members ofthe Caribbean Community
(CARICOM)
WTO Negotiations on- Subsidies: We stress that the negotiation on subsidies in the GATS should take into account the need for appropriate
flexibility for developing country Members.  Small developing  countries require subsidies as a mechanism for encouraging
their service providers to participate in international trade in  services and for their continued development.  Negotiations
should therefore allow for the maintenance of existing, and the introduction of new programmes to encourage theWT/COMTD/W/77/Rev.1
Page 108Services development of the domestic services capacity of those economies as provided by Article IV.
- As small developing economies, we attach particular importance to paragraphs 2 and 3 of Article XIX and to Article IV,
which provide the flexibility and special and differential treatment for developing and least-developed countries
- We stress the need for “special and differential” treatment for developing countries, and in particular small developing
economies.  We share the view of other Members that the modalities for the negotiations should be so developed as to
accommodate gradual liberalization, differing levels of participat ion in plurilateral and multilateral initiatives, flexible ti me
frames, and the provision of phase-in and transitional periods for developing countries and least-developed countries as
appropriate.
S/CSS/W/50 – CanadaInitial negotiating proposalon financial servicesRecognising the special needs and interests of developing Member countries. As such, Canada supports facilitating greater
liberalization by allowing Members to phase in commitments  over a specified period. Although a method for phasing in
commitments will have to be agreed upon, Canada supports further exploration of this matter.
S/CSS/W/59 – NorwayThe negotiations on trade
in servicesThe negotiations should treat all Members’ proposals fairly, secure an overall balance of rights and obligations for all
participants, and allow for appropriate flexibility for individual developing country Members
S/CSS/W/69 – Venezuela
Negotiating proposal on
energy servicesThe negotiations should respect the appropriate flexibility for individual developing country Members to open fewer sectors,
liberalize fewer types of transactions and progressively extend market access in line with their development situation, in
accordance with Article XIX of the GATS.
The negotiations should respect the developing countries' space to implement policies aimed at domestic capacity-building, in
particular the capacity of their small and medium-sized energy service suppliers.
4. Specific proposals relating to transition times
None
5. Specific proposals relating to technical assistance
Proposal Contents
S/CSS/W/4 – USA
Framework for negotiationNeeds assessment for developing countries and others: Assisting a ll Members to participate fully in the negotiations should be
established as a regular item on the agenda of the Council.  For some Members, this could involve identifying sources of
assistance that would, for example, allow them to specify thei r interests in the negotiations, or that would allow them to
develop the regulatory capacity to accompany greater market openness.  Providers of such assistance, whether WTO
Members, international organizations, or other public or private entities, could be invited to make presentations on how their
programs might address Member interests in the context of the GATS negotiations.  Members who are recipients of assistance
may wish to provide information on how it has or has not supported their interests in the GATS negotiations.
S/CSS/W/42 – Japan Japan supports a proposal that "Increasing the participation of developing country Members to negotiations" s hould be anWT/COMTD/W/77/Rev.1
Page 109The negotiations on trade
in servicesagenda item for the Council for Trade in Services, where the concrete ways to assist those Members would be discussed.
Japan attaches importance to assisting developing countries in their capacity building efforts with a view to achieving a
progressively higher level of liberalisation and increasing their participation in world services trade.
S/CSS/W/43 – CARICOMWTO negotiations on
servicesSuch treatment (of small developing economies) should be based on a careful assessment of the needs of those economies;
and of the expected effectiveness of the measures proposed.  We underline the need for technical assistance for carrying out
such assessments, and for collating statistical information on services trade.
S/CSS/W/46 and corr.1 –Canada.Initial Canadian
negotiating proposalMembers should consider how to support the negotiating capabilities of developing countries.
6. Specific proposals relating to provisions relating to least-developed country members
S/CSS/W/4 – USA
Framework for NegotiationSpecial treatment for least-developed countries:  Least-devel oped countries should be free to choose their participation in
any plurilateral or multilateral GATS initiatives.  Timeframes with in the negotiations should be sufficiently flexible to allow
least-developed countries to identify their interests in the negotiations and respond to requests of trading partners.  Membersshould be responsive to proposals by least-developed countries to phase in new commitments and establish transition
periods.  The concluding date for the negotiation will allow fo r submission of final country schedules by least-developed
countries six months later.
S/CSS/W/7 – AfricanGroup
The negotiating guidelines
and procedures- Article IV on Increasing Participation of Developing Countries and Article XIX:2 on Negotiating of Specific
Commitments provide flexibility in liberalizing trade in serv ices for opening fewer sectors, liberalising fewer types of
transaction, progressively extending market access in line with their development situation, and the possibility of attaching
conditions to market access commitments. In addition, Least Developed Countries are to be given special priority takinginto account the serious difficulty they face in accepting negotiated specific commitments as a result of their special
economic situation and their development, trade and financial needs.
- establishing negotiating modalities to identify sectors and modes of supply of interest to developing countries, and
particularly the least developed among them
S/CSS/W/15 – EuropeanCommunities
Overall Approach toservices negotiations.Treatment of Least Developed Countries: The EC considers that it would be appropriate to reflect on how to best support
least-developed countries in participating in the negotia tions. Moreover, the EC does support proposals regarding in
particular flexibility in modalities for liberalisation, as provided for in Article IV of the GATS.
S/CSS/W/16 – SwitzerlandGuidelines for the
mandated services
negotiationsMore specifically, we support ideas put forward by other Memb ers to allow flexibility to least-developed countries for the
submission of their schedules as well as to allow for th e longer transitional periods when phasing in commitments.
S/CSS/W/32 – European
CommunitiesTransitional periods for the implementation of market openings may be considered on a case-by-case basis with particular
attention to least developed countries.WT/COMTD/W/77/Rev.1
Page 110GATS 2000: Sector
proposals
S/CSS/W/42 – JapanThe negotiations on trade
in services.Japan is also ready to look positively into liberalisation proposals that include progressive implementation or transition for
least developed country Members. Special treatment should also be given to least developed country Members when
negotiating methods of a multilateral and cross-cutting nature are to be considered.
S/CSS/W/46 and corr.1 –Canada
Initial Canadiannegotiating proposalConsideration should be given to providing spec ial treatment for the least developed countries.
S/CSS/W/89 – Andean
Community
Definition of criteria for
classification of servicesA single reference list adapted to economic realities in terms of coverage and detail will afford a sounder basis for the
negotiation of specific commitments and would contribute to encouraging the least-developed countries to undertake more
substantive and meaningful liberalization commitments.WT/COMTD/W/77/Rev.1
Page 111
Q. THE AGREEMENT ON TRADE -RELATED ASPECTS OF INTELLECTUAL PROPERTY RIGHTS
The TRIPs agreement contains four provisions relating to special and differential treatment,
which can be classified in the following four categories:
1. Transitional Time Periods:
Two provisions (Article 65.2 and 65.4)
2. Technical assistance:
One provision (Article 67)
3. Provisions relating to least-developed country Members:
Three provisions (part of the Preamble to the Agreement; Article 66.1; and 66.2).
Provision Comment
Transitional time periods
Article 65:2
A developing country Member is entitled to delay
for a further period of four years the date of
application, as defined in paragraph 1, of the
provisions of this Agreement other than Articles 3,
4 and 5.Extensive use has been made of the transition
periods provided for developing and
least-developed countries in Articles 65 and 66 of
the TRIPS Agreement. The issue of the sufficiency
of these transition periods, in particular in relationto patent protection regarding pharmaceutical
products, has been raised in the TRIPS Council
and elsewhere. The transition period for
developing countries under Article 65.2 expired on
1 January 2000.  At its meeting of20-21 October 1999, the Council agreed that, for
the review of the national implementing legislation
of Members for whom the general transitional
period under Article 65 of the Agreement would
expire on 1 January 2000, procedures would beused as had been employed in the reviews of
legislation that had taken place so far (for concise
procedures, see JOB(99)/ 6928).  Four meetings
have been held so far (June and November 2000,
April 2001, and June 2001); and one moremeetings will take place in November 2001.
To the extent that a developing country Member is
obliged by this Agreement to extend product patent
protection to areas of technology not so
protectable in its territory on the general date of
application of this Agreement for that Member, asdefined in paragraph 2, it may delay the
application of the provisions on product patents of
Section 5 of Part II to such areas of technology for
an additional period of five years. (Article 65.4)A number of issues have arisen in regard to
compliance with the re lated "mailbox" and
exclusive marketing right provisions of Article
70.8 and 70.9.  This matter has figured regularly
on the agenda of the TRIPS Council (seeIP/C/M/26 and IP/C/M/27).  Moreover, it has been
the subject of four invocations of the dispute
settlement mechanism rela ting to three separate
matters, one of which was settled with a mutually
agreed solution (IP/D/2/ Add.1), another of which
was the subject of two Panel Reports
(WT/DS50/R, WT/DS79/ R) and an AppellateWT/COMTD/W/77/Rev.1
Page 112
Provision Comment
Body Report (WT/DS50/AB/R) and the last of
which is at the consul tation phase (IP/D/18).
One developing country Member stated upon the
adoption of a report of the Appellate Body
(WT/DS50/AB/R) which conc luded that it had not
fulfilled its obligations under the TRIPSAgreement that the overall effect of the reports of
the Panel and the Appellate Body appeared to
dilute, to a certain extent, what developing
countries had considered to be the flexibilities
available to them under the transitional provisions
of the TRIPS Agreement. (WT/DSB/M/40,
page 7).
Technical assistance
Article 67In order to facilitate the implementation of this
Agreement, developed country Members shall
provide, on request and on mutually agreed terms
and conditions, technical and financial
cooperation in favour of developing andleast-developed country Members.  Such
cooperation shall include assistance in the
preparation of laws and regulations on the
protection and enforcement of intellectual
property rights as well as on the prevention of
their abuse, and shall include support regarding
the establishment or reinforcement of domesticoffices and agencies relevant to these matters,
including the training of personnel.Considerable attention has been given by the
TRIPS Council to the provision of technical
cooperation pursuant to Article 67 of the TRIPS
Agreement.  This issue has been a regular item on
the agenda of the Council's meetings, with a viewto monitoring complian ce with the obligation
contained in Article 67, sharing information on the
technical cooperation possibilities available and
providing an opportunity to identify any needs not
adequately being addressed.  Developed countries
have provided, on an annual basis, for a special
technical cooperation review meeting normallyheld in September of each year, reports on their
technical and financial cooperation activities of
relevance (most recently in documents
IP/C/W/203 and addenda).  Furthermore, they
have notified contact points in theiradministrations for technical cooperation on
TRIPS. (IP/N/7, revisions and addenda). No
significant concerns regarding the adequate
availability of technical cooperation have been
formulated in the TRIPS Council.Intergovernmental organizations with observer
status in the TRIPS Council have also provided
written information on their technical cooperation
activities relating to TRIPS matters (IP/C/W/202
and addenda 1-6), as has the WTO Secretariat(IP/C/W/201).
Provisions relating to leas t-developed country Members
Preamble
Recognizing also the special needs of theleast-developed country Members in respect of
maximum flexibility in the domestic
implementation of laws and regulations in order
to enable them to create a sound and viableWT/COMTD/W/77/Rev.1
Page 113
Provision Comment
technological base
Article 66.1
In view of the special needs and requirements of
least-developed country Members, their economic,financial and administrative constraints, and their
need for flexibility to create a viable technological
base, such Members shall not be required to apply
the provisions of this Agreement, other than
Articles 3, 4 and 5, for a period of 10 years fromthe date of application as defined under
Article 65.1.  The Council for TRIPS shall, upon
duly motivated request by a least-developed
country Member, accord extensions of this period.(see previous section on transition time periods).
Article 66:2
Developed country Members shall provide
incentives to enterprises and institutions in theirterritories for the purpose of promoting and
encouraging technology transfer to
least-developed country  Members in order to
enable them to create a sound and viable
technological base.In response to an invitation by the TRIPS Council
to developed country Members to supplyinformation on how Article 66.2 of  the TRIPS
Agreement is being implemented, information has
been provided in writing by 20 developed country
Members (the number includes 12 member States
of the European Union).
The Special Session of the General Council agreed
on 18 October 2000 to invite the Council for
TRIPS, with a view  to facilitating full
implementation of Article 66.2, to give
consideration to drawing up an illustrative list of
incentives of the sort envisaged by Article 66.2,and to put on a regular and systematic basis its
procedure for the notification and monitoring of
measures in accordance with the provisions of
Article 66.2.  During subsequent informal
consultations in the Council for TRIPS, allinterested delegations were urged to submit either
in writing or orally suggestions for an illustrative
list of incentives and also for a regular notification
and monitoring procedure.  Such proposals have
not yet been submitted.At the invitation of the Special Session of the
General Council, the Council for TRIPS invited
the Secretariats of the UNCTAD, WIPO, UNIDO,
the World Bank, and the CBD to provide to it,
written information on their activities ontechnology capacity-building.  To date such
information has been received from the CBD,
UNCTAD, UNIDO, and WIPO ( documents
IP/C/W/243 and addenda)..WT/COMTD/W/77/Rev.1
Page 114
R. UNDERSTANDING ON RULES AND PROCEDURES GOVERNING THE SETTLEMENT OF DISPUTES .
The Understanding on Rules and Procedures Governing the Settlement of Disputes contains
11 provisions relating to special and differential treatment, which can be classified as follows:
1. Provisions under which WTO Members should safeguard the interests of developing country
Members:
Seven provisions. (Article 4.10; Article 10.8; Article 12.10; Article 12.11; Article 21.2;
Article 21.7; and Article 21.8.)
2 Flexibility of commitment, of action, or use of policy instruments:
One provision (Article 3.12).
3. Technical assistance:
One provision (Article 27.2)
4 Provisions relating to least-developed country Members.
Two provisions (Article 24.1 and Article 24.2)
General comments with respect to the dispute settlement understanding
In the review of the Dispute Settlement Understanding, developing countries have raised
doubts as to the effective access of developing countries to the dispute settlement process and the lackof clarity regarding the manner in which the special and differential treatment provisions are
implemented.  It has been suggested that certain special and differential treatment Articles of the DSU
are not articulated in specific terms and that this needed to be corrected.  Articles 4.10, 8.10, 12.11,
21.2, 21.7 and 21.8 were specifically mentioned in this respect.  Even though the words "shall" and
"should" have been used, it is claimed that there is no way to ensure that such treatment is accorded todeveloping countries in practice.  It was therefore reiterated that there seemed to be a need for
developing a monitoring mechanism to check whether such requirements are adhered to.  That may
also be ensured by strengthening the language of for example Article 4.10 and Article 21.2 by
replacing the word "should" by "shall".  Additionally, it has been suggested that specific guidelines
need to be evolved to ensure rigorous implementation of provisions in favour of developing countries.(Job No. 6645, paragraph 319)
The view has been expressed that rather than promoting the idea of private law firms
representing the national interests of developing country Members, the WTO should concentrate its
efforts on identifying mechanisms aimed at stre ngthening the institutional framework of those
countries, in particular by promoting the technical development of their human resources.
(Job No. 6645, paragraph 141)
Also as part of the review of the DSU, a group of Members has proposed amending Article
4.10 of the DSU ( on the need to pay attention to the interests of developing country Members during
consultations) and Article 21.2 of the DSU (on the need to pay attention to the interests of developing
country Members during the implementation of DS B recommendations and rulings).  Both provisions
currently use the term "should".  According to th e proposed amendment, the term "should" is to be
replaced by the term "shall" (see WT/GC/410, paras. 19-20).
The same group of Members has proposed amending Appendix 3 of the DSU, which contains
a proposed timetable for panel work.  According to  the proposed amendment, the complaining party is
to provide its first written submission to the panel within 3-4 weeks rather than within 3-6 weeks, as
currently envisaged in the DSU.  However, the pro posal specifies that where the complaining party isWT/COMTD/W/77/Rev.1
Page 115
a developing country Member, the relevant time-period should be up to 6 weeks (see WT/GC/410,
para. 10).
Provision Comment
Provisions under which WTO Members should safeguard the interests of developing country
Members
Article 4:10During consultations Members should give
special attention to developing country Members'
particular problems and interests.One developing country Member complained that
its request for consultations with another Member
(developed) had been disregarded, thusdiscriminating against and impairing its interests
in deviation from the provisions of Article 4.10
of the DSU. "  (WT/DSB/M/7, page 2).
Article 8.10When a dispute is between a developing country
Member and a developed country Member the
panel shall, if the developing country Member sorequests, include at least one panellist from a
developing country Member.In disputes between developing country Members
and developed country Members, nationals of
developing country Members regularly serve aspanelists, if the developing country Members so
request.
Article 12.10In the context of consultations involving and
measures taken by a developing country Member,
the parties may agree to extend the periods
established in paragraphs 7 and 8 of Article 4.If, after the period has elapsed, the consulting
parties cannot agree that the consultations have
concluded, the Chairman of the DSB shall
decide, after consultation with the parties,
whether to extend the relevant period and, if so,
for how long.  In addition, in examining a
complaint against a developing country Member,the panel shall allow sufficient time for the
developing country Member to prepare and
present its argumentation.  The provisions of
paragraph 1 of Article 20 and paragraph 4 of
Article 21 are not affected by any action pursuantto this paragraph.In one dispute, a developing country defendant
contended that the process raised a number of
questions in relation to the DSU such as (i) the
real difficulties faced by developing countries onthe insistence by a developed country that
consultations be held only in Geneva; (ii) the
meaning and significance of the consultations
stage; (iii) whether a Member could decide
unilaterally that consultations had been concluded
in particular since Article 12.10 of the DSU
provided that "In the context of consultationsinvolving a measure taken by a developing
country Member, the parties may agree to extend
the period established in paragraphs 7 and 8 of
Article 4." (WT/DS B/M/2,  page 4).
Article 12.11
Where one or more of the parties is a developing
country Member, the panel's report shallexplicitly indicate the fo rm in which account has
been taken of relevant provisions on differentialand more-favourable treatment for developingcountry Members that form part of the coveredagreements which have been raised by thedeveloping country Member in the course of thedispute settlement procedures.Panel reports show that this provision has been
taken into account : for example, see:
WT/DS135/R/Add.1;WT/DS161/R; WT/DS46/R;
WT/DS64/R; WT/DS70/RW; WT/DS90/R; and
WT/DS/141/R.WT/COMTD/W/77/Rev.1
Page 116
Provision Comment
Article 21.2
Surveillance of Implementation ofRecommendations and Rulings: Particular
attention should be paid to matters affecting the
interests of developing country Members with
respect to measures which have been subject to
dispute settlement.This provision has been referred to in arbitration
awards pursuant to Article 21.3(c) of the DSU(see WT/DS54/15, WT/D S55/14, WT/DS59/13,
WT/DS64/12; WT/DS87/ 15, WT/DS110/14).
Article 21.7
If the matter is one which has been raised by adeveloping country Member, the DSB shall
consider what further action it might take which
would be appropriate to the circumstances.
Article 21:8
If the case is one brought by a developing
country Member, in considering what
appropriate action might be taken, the DSB shalltake into account not only the trade coverage of
measures complained of, but also their impact on
the economy of developing country Members
concerned.This provision has been taken into account in an
arbitrators' decision pursuant to Article 22.7 of
the DSU (see e.g. WT/DS27/ARB/ECU).
Flexibility of commitments, of action, or use of policy instruments
Article 3:12Notwithstanding Article 3:11, if a complaint
based on any of the covered agreements is
brought by a developing country Member againsta developed country Member, the complaining
party shall have the right to invoke, as an
alternative to the provisions contained in Articles
4, 5, 6 and 12 of this Understanding, the
corresponding provisions of the Decision of 5
April 1966 (BISD 14S/18), except that where the
Panel considers that the time-frame provided forin paragraph 7 of that Decision is insufficient to
provide its report and with the agreement of the
complaining party, that time-frame may be
extended.  To the extent that there is a difference
between the rules and procedures of Articles 4, 5,6 and 12  and the corresponding rules and
procedures of the Decision, the latter shall
prevail.To date this provision of the DSU has not been
used by any developing countryWT/COMTD/W/77/Rev.1
Page 117
Provision Comment
Technical assistance
Article 27.2
While the Secretariat assists Members in respectof dispute settlement at their request, there mayalso be a need to provide additional legal adviceand assistance in respect of dispute settlement to
developing country Members.  To this end, theSecretariat shall make available a qualified legalexpert from the WTO technical cooperationservices to any developing country Member whichso requests. This expert shall assist thedeveloping country Member in a manner ensuringthe continued impartiality of the Secretariat.It has been stated that there is a need to review
the application of Article 27.2 of the DSU to
make it more operational and effective in
extending assistance with respect to dispute
settlement matters to developing countries.  It hasbeen suggested that the budget of the Secretariat
needs to be further supplemented to enable the
Secretariat to hire full time consultants and to
upgrade the posts of legal officers so that
experienced personnel can be employed for this
purpose.  The legal advisors should constitute an
independent legal unit within the Secretariat inorder to ensure the neutrality required of the
Secretariat itself.  It has also been stated that the
concept of "neutrality" of the WTO Secretariat
needs to be more clearly defined and perhaps
more loosely implemented as a strictimplementation of "neutrality" limits the nature
and scope of legal services made available to the
developing Member countries and prevents legal
advisors of the WTO from effectively helping
developing country Members  in defending orpleading a case.  Another suggestion was to
establish a trust fund to finance strategic alliances
with lawyers' offices or private firms to expand
the scope of consultancy and advisory services.
(Job 6645, paragraphs 327-339)
One Member has made a proposal for the
establishment of a new unit under the WTO
umbrella to act as a WTO Law Advisory Centre
(see WT/GC/W/148).
Provisions relating to least-developed country Members
Article 24:1
At all stages of the determination of the causes of
a dispute and of dispute settlement procedures
involving a least-developed country Member,particular consideration shall be given to the
special situation of least-developed country
Members.  In this regard, Members shall exercise
due restraint in raising matters under these
procedures involving a least-developed countryMember.  If nullification or impairment is found
to result from a measure taken by a least-
developed country Member, complaining parties
shall exercise due restraint in asking for
compensation or seeking authorization tosuspend the application of concessions or other
obligations pursuant to these procedures.No least-developed country has been involved in
disputes as complainants or respondents, or asthird parties in panel proceedings.WT/COMTD/W/77/Rev.1
Page 118
Provision Comment
Article 24:2
In dispute settlement cases involving aleast-developed country Member, where a
satisfactory solution has not been found in the
course of consultations the Director-General or
the Chairman of the DSB shall, upon request by a
least-developed country Member offer their goodoffices, conciliation and mediation with a view to
assisting the parties to settle the dispute, before a
request for a panel is made. The
Director-General or the Chairman of the DSB, in
providing the above assistance, may consult any
source which either deems appropriate.No least-developed country has been involved in
disputes as complainants or respondents, or asthird parties in panel proceedings.
In an attempt at making operational Article 5 of
the DSU (on good offices, conciliation and
mediation), the Director-General has proposed
some procedural steps to be taken by the partiesto a dispute when requesting the Director-
General's assistance under Article 5 (see
WT/DSB/25).WT/COMTD/W/77/Rev.1
Page 119
S. LEAST -DEVELOPED COUNTRIES
Decision on Measures in Favour of Least-Developed Countries
Provision Comment
Paragraph 1
If not already provided for in the instruments
negotiated in the course of the Uruguay Round,
notwithstanding their acceptance of theseinstruments, the least-developed countries, andfor so long as they remain in that category,while complying with the general rules set outin the aforesaid instruments, will only berequired to undertake commitments andconcessions to the extent consistent with theirindividual development, financial and tradeneeds, or their administrative and institutionalcapab ilities.  The least- developed countries
shall be given additional time of one year from15 April 1994 to submit their schedules asrequired in Article XI of the Agreement
Establishing the World Trade Organization.The period was further extended until
December 1995.
21 least-developed countries became originalWTO Members in accordance with thisMinisterial Decision, and their schedules were
annexed to the Marrakesh Protocol.
Paragraph 2 (i)
Expeditious implementation of all special anddifferential measures taken in favour of least-developed countries including those takenwithin the context of the Uruguay Round shallbe ensured through, inter alia , regular reviews
(which currently take place in the Committee
on Trade and Development).The Committee on Trade and Development
conducted reviews at its meetings inSeptember 1996 and November 1997.
Paragraph 2 (ii)To the extent possible, MFN concessions ontariff and non-tariff measures agreed in theUruguay Round on products of export interestto the least-developed countries may beimplemented autonomously, in advance andwithout staging.
Consideration shall be given to further improve
GSP and other schemes for products ofparticular export interest to least-developed
countries.On the occasion of the High-Level Meeting on
Integrated Initiatives for Least-Developed
Countries' Trade Development held on 27-28 October 1997, Canada in the context ofsimplification of its tariff, announced that itintends to accelerate to 1998 most of itsUruguay Round tariff reductions currentlyscheduled for  implementation on 1 January1999.
Announcements of new preferential market
access measures in favour of least-developedcountries were made by a number ofdeveloping countries at the High-LevelMeeting on Integrated Initiatives for Least-Developed Countries' Trade Development inOctober 1997 and both at  and since a meetingWT/COMTD/W/77/Rev.1
Page 120
Provision Comment
of the WTO's General Council in May 2000.
(see WT/LDC/SWG/IF/14 and addenda)
One notification has been submitted under the
waiver for the preferential treatment of lastdeveloped countries  (WT/COMTDW/12).
Market access conditions in  major markets,
including  developing countries or transitioneconomies, for the exports of least developedcountries is recorded in documentsWT/COMTD/LDC/W/16 andWT/COMTD/LDC/W/17 and
WT/LDC/SWG/IF/14 and addenda
Please also refer to section on waiver relating
to preferential tariff treatment of least-
developed countries by developing countries.
Paragraph 2 (iii)
The rules set out in the various agreements andinstruments and the transitional provisions inthe Uruguay Round should be applied in aflexible and supportive manner for the least-developed countries.  To this effect,
sympathetic consideration shall be given to
specific and motivated concerns raised by theleast-developed countries in the appropriate
Councils and Committees.See, inter alia, articles 15.2, 16.1 and 16.2 of
the Agreement on Agriculture; Article 1.2 plusfootnote and Article 6.6(a) of the Agreementon Textiles and Clothing; and Articles 66.1and 66.2 of the TRIPs agreement.
Paragraph 2 (iv)In the application of import relief measures andother measures referred to in paragraph 3( c) of
Article XXXVII of GATT 1947 and thecorresponding provision of GATT 1994,special consideration shall be given to the
export interests of least-developed countries.
Paragraph 2 (v)
Least-developed countries shall be accordedsubstantially increased technical assistance inthe development, strengthening anddiversification of their production and exportbases including those of services, as well as intrade promotion, to enable them to maximize
the benefits from liberalized access to markets.The High Level Meeting endorsed the
"Integrated Framework for Trade-relatedTechnical Assistance, including for Human andInstitutional Capacity-Building, to SupportLeast-developed Countries in Their Trade andTrade-related Activities"(WT/LDC/HL/1/Rev.1).  The Frameworkseeks to increase the benefits that least-developed countries derive from the trade-related technical assistance available to themfrom  the six organizations involved indesigning this Framework: IMF, ITC,
UNCTAD, UNDP, World Bank and WTO, asWT/COMTD/W/77/Rev.1
Page 121
Provision Comment
well as from other multilateral, regional and
bilateral sources.
The Heads of the six core Agencies of the
Integrated Framework for Trade-Related
Technical Assistance to Least-DevelopedCountries to agreed: (i) to make every effort to
support the integration of trade, trade-related
technical assistance, and capacity-building into
the national development strategies and plans of
LDCs.  This would be ensured principallythrough such instrument as Poverty Reduction
Strategy Papers (PRSPs) and would influence
other development frameworks such as the
United Nations Development Assistance
Framework (UNDAF). In doing so, these effortswill ensure dynamic interaction and dialogue
among LDCs, donors and agencies, fully
respecting country ownership.  (ii) That this
mainstreaming effort will be led and
coordinated by the World Bank, according tothe principles of the Comprehensive
Development Framework, with participation
and inputs from the other core agencies and
other stakeholders. Building on initial Needs
Assessments and subsequent work, this willinvolve formulating country-specific integration
strategies as part of the mainstreaming process.
These activities will feed into the World Bank
Consultative Groups (CGs) and UNDP Round
Table Meetings (RTs) where countries will
present their medium-term policy frameworks
and financing needs, including for trade-relatedassistance, for support by the donor community.
(WT/LDC/SWG/IF/2)
Following the decisions by the Heads of
Agency, consultations amongst Members, andbetween Members and the core agencies, aPilot Scheme was adopted by the Sub-Committee on Least-Developed Countries on12 February 2001. (see  WT/LDC/SWG/IF/13).
The IF Pilot Scheme is managed by an IF
Steering Committee, which held its firstmeeting on 15 March 2001.(seeWT/LDC/SWG/IF/17)
Paragraph 3:To keep under review the specific needs of theleast-developed countries and to continue toseek the adoption of positive measures whichfacilitate the expansion of trading opportunitiesPlease refer to the relevant subsections above
on actions taken pursuant to the 1997 HLM onHigh-Level Meeting on Integrated Initiativesfor Least-developed Countries' TradeDevelopment; decisions taken with regard toWT/COMTD/W/77/Rev.1
Page 122
Provision Comment
in favour of these countries. the operation of the Integrated Framework; and
market access mesures undertaken pursuant tothe 1997 HLM or announced in the GeneralCouncil.  The section below on the 1999Decision on preferential tariff treatment for
least-developed countries also refers.
1999 Decision on waiver for preferential tariff treatment of Least Developed Countries
Provisions relating to measures to assist least-developed country Members
Provision Comment
Subject to the terms and conditions set out
hereunder, the provisions of paragraph 1 ofArticle 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 treatment to products of least
developed countries, designated as such by theUnited Nations, without being required to extend
the same tariff rates to like products of any other
Member.To date, 1 notification has been submitted under
this decision (WT/COMTD/N/12rev1).WT/COMTD/W/77/Rev.1
Page 123
IV. REFERENCES
This section contains a list of documents referred to in section III of this paper.
1. GATT 1994
SUBJECT/ TITLE REFERENCE
Trade Policy Review –India: Minutes of the Meeting WT/TPR/M/33
Trade Policy Review –Switzerland: Minutes the Meeting WT/TPR/M/13
Trade Policy Review –United States: Minutes of the Meeting WT/TPR/M/16
Trade Policy Review –European Union: Minutes of the Meeting WT/TPR/M/30
Trade Policy Review –Japan: Minutes of the Meeting WT/TPR/M/32
Trade Policy Review- Brazil:  Report by the Secretariat WT/TPR/S/21
Trade Policy Review –Japan: Report by the Secretariat WT/TPR/S/32
Trade Policy Review –Hong Kong, China: Report by the Secretariat WT/TPR/S/52
Participation of Developing Countries in World Trade: Recent Developments and
the Trade of Least-Developed Countries.WT/COMTD/
W/65
Market Access for Least Developed Countries: Compilation of Information WT/COMTD/L
DC/W16
Market Access for Least Developed Countri es: Summary of Information WT/COMTD/L
DC/W17
Market Access Conditions for Le ast-Developed Countries WT/LDC/SWG
/W/14, and
addenda and
revisions
2. Agriculture
SUBJECT/ TITLE REFERENCE
Negotiating proposals on S&D submitted in the context of the negotiations on
agricultureG/AG/NG/W/*
* series (please
refer to section
D for details)
Notification requirements adopted by the Committee on Agriculture: G/AG/2
Tariff Information on Agricultural Products – Background Paper by Secretariat G/AG/NG/S/10
Domestic Support –Background Pape r by Secretariat G/AG/NG/S/1
and Corr. 1
Green Box Measures –Background Pape r by Secretariat - G/AG/NG/S/2
Members usage of domestic support categories, export subsidies, and export
credits. Background Paper by SecretariatG/AG/NG/S/12
and Rev.
Export Subsidies –Background Paper by Secretariat -.1 G/AG/S/5/ and
Rev
3. NFIDCs
SUBJECT/ TITLE REFERENCE
Report by the Committee on Agriculture to the Singapore Ministerial Conference
on the DecisionG/L/125
Decision taken by the General Council on implementation WT/L/384
Reports by Vice-Chairman on examination of th e possible ways of improving the G/AG/7 andWT/COMTD/W/77/Rev.1
Page 124
implementation of the decision G/AG/10.
Implementation of the Decision ( backgr ound paper by the Secr etariat) – G/AG/NG/S3
Implementation of the Decision – Note by the Secretariat G/AG/W/42/
Rev.3
Implementation of Article 10.2 of the Agreement – Reports to the General Councilby the Vice Chairman of the Committee on AgricultureG/AG/6 and
G/AG/8
Proposal to implement the Marrakesh Decision in favour of LDCs and NFIDCs -G/AG/W/49
4. Sanitary and Phyto-Sanitary Measures
SUBJECT/ TITLE REFERENCE
Review of SPS Agreement G/SPS/12
Equivalence G/SPS/W/111
Summary of Meeting of SPS Co mmittee, 7-8 July 1999 G/SPS/R15
Summary of Meeting of SPS Co mmittee  21-22 June 2000 G/SPS/R19
Questionnaire on technical assistance, note by secretariat G/SPS/W/101
Special and Differential Treatment Note by Secretariat G/SPS/W/105
Special and Differential Treatment and Technical Assistance: Submission made by
India at the Meeting of 10-11 June 1998G/SPS/GEN/85
SPS and Developing Countries - Statement by Egypt at the meeting of
7-8 July 1999:G/SPS/GEN/128
Technical assistance typology – Note by the Secretariat G/SPS/GEN/206
Summary report of the workshop on the international standard-setting
organisations: process and participationG/SPS/GEN/250
Summary of the replies to the questionnaire on technical assistance – Note by theSecretariat G/SPS/GEN/143
/Add.1
Technical assistance provided to developing countries by the United States –
Submission by the United StatesG/SPS/GEN/18
Actions taken to increase the participation of developing country Members in the
work of relevant international standards-setting organisations - Report by the
Director-GeneralWT/GC/42
Actions taken to increase the participation of developing country Members in the
work of relevant international standards-setting organisations – Second Report byDirector-GeneralWT/GC/45
Actions to increase participation of developing country Members in the work of
relevant standard setting organisations: Information from Financial Institutions –
Report by the Director-GeneralWT/GC/46.
5. Technical Barriers to Trade
SUBJECT/ TITLE REFERENCE
TBT Technical Cooperation Programme: Request for Information by Members –
Communication by Chairman -G/TBT/SPEC/18
Second triennial review of the operation and implementation of the Agreement onTechnical Barriers to Trade -G/TBT/9
Problems faced by Developing Countries in International Standards and
Conformity Assessment: Discussions of the TBT Committee in the context of the
Second Triennial Review of the TBT Agreement – Report by the Chairman. -G/L/422
Implementation of Article 10.6 of the TBT Agreement G/TBT/W/124WT/COMTD/W/77/Rev.1
Page 125
Actions taken to increase the participation of developing country Members in the
work of relevant international standards-setting organisations - Report by the
Director-GeneralWT/GC/42
Committee on Technical Barriers to Trade – Minutes of the Meeting Held on 21
July 2000G/TBT/M/20
First Triennial Review of the operation and implementation of the Agreement on
Technical Barriers to Trade -G/TBT/5
Workshop on Technical assistance and Special and Differential Treatment in the
Context of the TBT Agreement.G/TBT/SPEC/15
6. TRIMS
SUBJECT/ TITLE REFERENCE
TRIMS Committee – Minutes of the Meeting Held on 15 June 1995 G/TRIMS/M/2
TRIMS Committee – Minutes of the Meeting Held on 19 October 1995 G/TRIMS/M/3
TRIMS Committee – Minutes of the Meeting Held on 18 March 1996 G/TRIMS/M/4
TRIMS Committee – Minutes of the Meeting Held on 30 September/
1 November 1996G/TRIMS/M/5
TRIMS Committee – Minutes of the Meeting Held on 17 March 1997 G/TRIMS/M/6
TRIMS Committee – Minutes of the Meeting Held on 15 September 1997 G/TRIMS/M/7
TRIMS Committee -Minutes of the Meetin g Held on 14 September 1998 G/TRIMS/M/9
TRIMS Committee – Minutes of the Meeting Held on 8 March 1999 G/TRIMS/M/10
Extension of the Transition Period for the Elimination of Trade-Related Investment
Measures Notified Under Article 5.1 of the Agreement on Trade-Related
Investment Measures – Argentina. Decision of 31 July 2001– G/L/460
Extension of the Transition Period for the Elimination of Trade-Related Investment
Measures Notified Under Article 5.1 of the Agreement on Trade-Related
Investment Measures – Colombia - Decision of 31 July 2001G/L/461
Extension of the Transition Period for the Elimination of Trade-Related Investment
Measures Notified Under Article 5.1 of the Agreement on Trade-Related
Investment Measures – Malaysia - Decision of 31 July 2001G/L/462
Extension of the Transition Period for the Elimination of Trade-Related Investment
Measures Notified Under Article 5.1 of the Agreement on Trade-Related
Investment Measures – Mexico- Decision of 31 July 2001.G/L/463
Extension of the Transition Period for the Elimination of Trade-Related Investment
Measures Notified Under Article 5.1 of the Agreement on Trade-Related
Investment Measures – Philippines- Decision of 31 July 2001.G/L/464
Extension of the Transition Period for the Elimination of Trade-Related Investment
Measures Notified Under Article 5.1 of the Agreement on Trade-Related
Investment Measures – Romani a- Decision of 31 July 2001.G/L/465
Extension of the Transition Period for the Elimination of Trade-Related Investment
Measures Notified Under Article 5.1 of the Agreement on Trade-Related
Investment Measures – Pakistan- Decision of 31 July 2001.G/L/466
Thailand - Extension of the Transition Period for the Elimination of Trade-Related
Investment Measures Notified Under Article 5.1 of the Agreement on Trade-Related Investment Measures.  Decision of 31 July 2001WT/L/410WT/COMTD/W/77/Rev.1
Page 126
7. Anti-Dumping
SUBJECT/ TITLE REFERENCE
European Union – Anti-Dumping Duties on Imports of Cotton-Type Bed Linen
from IndiaWT/DS/141/R
Committee on Anti-Dumping Practices- Minutes of the Meeting Held on  21-22-
October 1996.G/ADP/M/9
Committee on Anti-Dumping Practices- Minutes of the Meeting Held on 28-29
April 1997G/ADP/M/10
Committee on Anti-Dumping Practices- Minutes of the Meeting Held on 29
October 1998G/ADP/M/13
Committee on Anti-Dumping Practices- Minutes of the Meeting Held on 28
October 1999G/ADP/M/15
Committee on Anti-Dumping Practices- Minutes of the Meeting Held on 4-5 May
2000G/ADP/M/16
Committee on Anti-dumping Practices – AD Hoc Group on Implementation –
"Termination of investigations under article 5.8; practical issues and experience in
cases involving cumulation under article 3.3; practical issues and experience with
respect to questionnaires and requests for information under articles 6.1 and 6.1.1;
practical issues and experience in providing opportunities for industrial users andconsumer organizations to provide information under article 6.12;practical issues
and experience in conducting ;"new shipper" reviews under article 9.5" –paper by
Turkey -G/ADP/AHG/
W/68
Practical Issues and Experience in applying article 2.4.2; Termination of
investigations under article 5.8; practical issues and experience in cases involving
cumulation under article 3.3; practical issues and experience with respect to
questionnaires and requests for information under articles 6.1 and 6.1.G/ADP/AHG/
W/78
Trade Policy Review Body -Southern Af rican Customs Union (SACU)- Minutes of
MeetingWT/TPR/M/35
8. Customs Valuation
SUBJECT/ TITLE REFERENCE
Report of the Chairman of the Committee on Customs Valuation to the General
CouncilG/VAL/36
Sixth Annual Review of the Implementa tion Operation Of  the agreement on
implementation of Article VII of the General Agreement on Tariffs and Trade
1994.G/VAL/W/77
Agreement on implementation of Article VII of the GATT 1994 (Customs
Valuation): Invocation of Special Provisions Available to Developing Country
Members - Note by the Secretariat: RevisionG/VAL/2/Rev.10
/Corr.2
Article 20.3 of the Agreement on Custom s Valuation -Inventory of Technical
AssistanceG/VAL/W/25
Priority Activities to Prepare for implementation of the Agreement on Customs
Valuation -Article 20.3:  Technical Assistance Activities. Note by the SecretariatG/VAL/W/30
Recent United States Technical Assistance Activities G/VAL/W/36
Technical Assistance on Customs Valuation G/VAL/W/37+
Add1
Recent New Zealand Technical Assistance Activities G/VAL/W/48WT/COMTD/W/77/Rev.1
Page 127
Recent Switzerland Technical Assistance Activities G/VAL/W/49
Technical Assistance – Customs Valuation Model Work Programme -
Communication from the European CommunitiesG/VAL/W/71
Committee on Customs Valuation – Minutes of the Meeting of 12 and 25
November and 17 December 1999G/VAL/M/12
Committee on Customs Valuation – Minutes of the Meeting 12, 28 April AND 10,
31 May 2000G/VAL/M/14
9. Import Licensing Procedures
SUBJECT/ TITLE REFERENCE
Korea- Measures Affecting Imports of Fresh Chilled and Frozen Beef WT/DS169/R
Third Biennial Review of the Implementation and Operation of the Agreement on
Import Licensing Procedures -Backgr ound Document by the SecretariatG/LIC/W/14
10. Agreement on Subsidies and Countervailing Measures
SUBJECT/ TITLE REFERENCE
Brazil – Export Financing Programme for Airc raft – Report of the Panel WT/DS/46/R
Brazil – Export Financing programme for Aircraft- report of the Appellate Body WT/DS/46/AB/R
Indonesia- Certain Measures Affecting th e Automobile Industry – Report of the
PanelWT/DS/54/R
WT/DS/55/R
WT/DS/59/RWT/DS/64/R
Committee on Subsidies and Countervailing Measures - Minutes of the MeetingHeld on 23-24 October 1997WT/M/15
Committee on Subsidies and Countervailing Measures - Minutes of the Meeting
Held on 22-23April 1998WT/M/16
Committee on Subsidies and Countervailing Measures - Replies to Questions Posed
by Japan  Regarding the New and Full Notification of Senegal; Communication by
SenegalG/SCM/Q2/SEN6
Committee on Subsidies and Countervailing Measures - Replies to Questions fromthe European Community  Regarding the New and Full Notification of the
Philippines; Communication by the Philippines.G/SCM/Q2/
NGA/4
Committee on Subsidies and Countervailing Measures Replies of Nigeria  toQuestions posed by the European Community, Japan, and the United States,
Communication by Nigeria.G/SCM/Q2/
NGA/4
Committee on Subsidies and Countervailing Measures Replies of India to
Questions posed by the European Communities, Communication by India.G/SCM/Q2/IND5
Implementation-related issues referred to the committee in the General Council's
decision of 15 December 2000: Discussion Paper Submitted by Cuba, Dominican
Republic, Egypt, Honduras, India, Indonesia,  Malaysia, Pakistan, Tanzania, Uganda
and ZimbabweG/SCM/W/431
Questions and comments concerning proposals  on implementation related issues G/SCM/W/433WT/COMTD/W/77/Rev.1
Page 128
refered to the Committee in the 15 December 2000 Decision of the General
Council: Questions and Comments of Switzerland
Questions and Comments Concerning Propo sals on implementation-related issues
referred to the committee in the 15 December 2000 Decision of the General
Council: Questions and Comments of Hong Kong, ChinaG/SCM/W/438
Questions and Comments Concerning Propo sals on implementation-related issues
referred to the committee in the 15 December 2000 Decision of the General
Council.: Questions and Comments of the European CommunitiesG/SCM/W/439
Questions and Comments Concerning Propo sals on implementation-related issues
referred to the committee in the 15 December 2000 Decision of the General
Council.: Questions and Comments of the United StatesG/SCM/W/440
Replies to Questions and Comments Concerning Proposals on implementation-
related issues referred to the committee in the 15 December 2000 Decision of the
General Council.: Replies of Cuba, Dominican Republic, Honduras, India,
Indonesia, Malaysia, Pakistan, Tanzania, Uganda and Zimbabwe to Questionsraised concerning the Proposal contained in document G/SCM/W/431/Rev.1 of 20
March 2001.G/SCM/W/443
Follow up Questions and Comments Concerning Proposals on implementation-
related issues referred to the committee in the 15 December 2000 Decision of theGeneral Council.  Questions by the United StatesG/SCM/W/445
Follow up Questions and Comments Concerning Proposals on implementation-
related issues referred to the committee in the 15 December 2000 Decision of the
General Council.  Replies by India to questions raised by the United StatesG/SCM/W/447
Follow up Questions and Comments Concerning Proposals on implementation-
related issues referred to the committee in the 15 December 2000 Decision of the
General Council. Replies of Cuba, Dominican Republic, Honduras, India,
Indonesia, Malaysia, Pakistan, Tanzania, Uganda and Zimbabwe to questions raised
by the United StatesG/SCM/W/448
Follow up Questions and Comments Concerning Proposals on implementation-
related issues referred to the committee in the 15 December 2000 Decision of the
General Council.  Comments by Switzerland.G/SCM/W/450
Follow up Questions and Comments Concerning Proposals on implementation-
related issues referred to the committee in the 15 December 2000 Decision of the
General Council.  Questions and Comments by the United States.G/SCM/W/451
Follow up Questions and Comments Concerning Proposals on implementation-
related issues referred to the committee in the 15 December 2000 Decision of the
General Council.  Questions by JapanG/SCM/W/453
Follow up Questions and Comments Concerning Proposals on implementation-
related issues referred to the committee in the 15 December 2000 Decision of the
General Council. Comments by Cuba , Dominican Republic, Honduras, India,
Indonesia, Malaysia, Pakistan, Tanzania, Uganda and Zimbabwe to questions raised
by the United StatesG/SCM/W/456
Submission of the European Communities to the Committee on subsidies and
countervailing measuresG/SCM/W/457
Replies to Follow-up Questions and Comments concerning Proposals on the
Implementation-related Issues referred to the Committee in the 15 December 2000Decision of the General Council Replies of India to Questions from the
United States, Canada and Japan.G/SCM/W/458WT/COMTD/W/77/Rev.1
Page 129
11. Agreement on Safeguards
SUBJECT/ TITLE REFERENCE
Committee on Safeguards- Minutes of the regular meting held on 5 May 1997. G/SG/M/9
Committee on Safeguards- Minutes of the regular meting held on 23 April 1999 G/SG/M/13
Committee on Safeguards- Minutes of the regular meting held on 22 October 1999 G/SG/M/14
12. GATS
SUBJECT/ TITLE REFERENCE
Guidelines and Procedures for the Negotiations on Trade in Services S/L/93
Negotiating Proposals Submitted to the Special Session of the Council for Trade in
ServicesS/CSS/**
(please refer to
section P for
details).
Report of the meeting held on  23 and 24 November 1998 S/C/M/31
Report of the meeting held on 22 and 23 March 1999 S/C/M/34
Report of the meeting held on 26 April 1999 S/C/M/35
Report of the meeting held on 19-20 July 1999 S/C/M/38
Report of the meeting held on 21 September 1999 S/C/M/39
Report of the meeting held on 24 May 2000 S/C/M/43
Report of the meeting held on 14 July 2000 S/C/M/46
Recent Developments in Services Trade – Overview and Assessment - Background
Note by the SecretariatS/C/W/94
Preparations for the 1999 Ministerial Conference - Further Negotiations As
Mandated by the General Agreement on Trade in Services (GATS).
Communication from the United StatesS/C/W/119
Preparations for the 1999 Ministerial Conference - Further Negotiations As
Mandated by the General Agreement on Trade in Services (GATS).
Communication from Indonesia and SingaporeS/C/W/120
Text of the proposed "Agreement Betwee n the International  Telecommunications
Union and the World Trade Organisation".S/C/9/rev1
Statement by the United States: Notifications pursuant Article III:4 and Article IV:2
of the GATSS/C/W/148
13. TRIPS
SUBJECT/ TITLE REFERENCE
Council for Trade-Related Aspects of Intellectual Property Rights Minutes of
Meeting, Held in the Centre William Rappard on 21 March 2000.IP/C/M/26
Council for Trade-Related Aspects of Intellectual Property Rights Minutes of
Meeting, Held in the Centre William Rappard on 26-29 June 2000.IP/C/M/27
WTO Secretariat Technical Cooperation in the TRIPS Area – Note by the
Secretariat.IP/C/W/201
Technical Cooperation Activities: Information from other intergovernmental
organizations –World Health Organisation.IP/C/W/202
Technical Cooperation Activities:. Information from other intergovernmental
organizations –World Customs Organisation.IP/C/W/202/Add.1WT/COMTD/W/77/Rev.1
Page 130
Technical Cooperation Activities:. Information from other intergovernmental
organizations –.International Union for the Protection of New Varieties of Plants
(UPOV)IP/C/W/202/Add.2
Technical Cooperation Activities:. Information from other intergovernmental
organizations - World Intellectual Property OrganisationIP/C/W/202/Add.3
Technical Cooperation Activities:  Information From Developed Country Members:New ZealandIP/C/W/203
Technical Cooperation Activities:  Information From Developed Country Members:
SwitzerlandIP/C/W/203/Add.1
Technical Cooperation Activities:  Information From Developed Country Members:JapanIP/C/W/203/Add.2
Technical Cooperation Activities:  Information From Developed Country Members:United StatesIP/C/W/203/Add.3
Technical Cooperation Activities:  Information From Developed Country Members:European Communities and their Member States.IP/C/W/203/Add.4
Technical Cooperation Activities:  Information From Developed Country Members:PortugalIP/C/W/203/Add.4
/Suppl.
Technical Cooperation Activities:  Information From Developed Country Members:
PortugalIP/C/W/203/Add4/
Suppl.
Technical Cooperation Activities:  Information From Developed Country Members:
AustraliaIP/C/W/203/Add5
Technology Capacity Building: Information from Other IntergovernmentalOrganisations- World Intellectual Property Organisation.IP/C/W/243
Technology Capacity Building:  Information from Other Intergovernmental
Organizations: Secretariat of the Convention on Biological DiversityIP/C/W/243/A1
Technology Capacity Building:  Information From Other Intergovernmental
Organizations: UNIDOIP/C/W/243/A2
Technology Capacity Building:  Information From Other Intergovernmental
Organizations: UNCTADIP/C/W/243/A3
Notification of Contact Points for Technical Cooperation on TRIPS. IP/N/7, and
revisions1
(with addenda
1-3), andrevisions 2
(with addenda
1-5)
Argentina  - Patent Protection for Pharmaceuticals and Test Data Protection forAgricultural ChemicalsIP/D/18
India - Patent Protection for Pharmaceutical and Agricultural Chemical Products:
Report of the PanelWT/DS50/R
India – Patent Protection for Pharmaceutic al and Agricultural Chemical Products,
Report by the Appellate BodyWT/DS50/AB/R
India - Patent Protection for Pharmaceutical and Agricultural ChemicalProducts(Complaint by the European Communities and their member States):Report of the PanelWT/DS79/RWT/COMTD/W/77/Rev.1
Page 131
14. Dispute Settlement
SUBJECT/ TITLE REFERENCE
Brazil – Export Financing Programme for Aircraft:-Report of the Panel. WT/DS46/R
Indonesia – Certain Measures Affecting th e Automobile Industry: Report of the
Panel.WT/DS64/R
Canada – measures affecting the export of civilian aircraft: Report of the panel. WT/DS70/R
India – Quantitative Restrictions on Imports of Agricultural, Textile and Industrial
Products Report of the PanelWT/DS/90/R
European Union – Anti-Dumping Duties on Imports of Cotton-Type Bed Linen
from India WT/DS/141/R
Korea – Measures Affecting Imports of Fresh, Chilled and Frozen Beef: Report of
the PanelWT/DS/161/R
Chile – Taxes On Alcoholic Beverages. Arbitration under Article 21.3(c) of the
Understanding on Rules and Procedures Governing the Settlement of Disputes.WT/DS110/14
European Communities – Measures Affecting Asbestos and Asbestos-containing
Products:  Report of the PanelWT/DS/135/R
European Communities – Regime for the Importation, Sale and Distribution of
Bananas- Recourse to Arbitration by the European Communities Under Article 22.6of the DSU:-Decision by the ArbitratorsWT/DS27/ARB/
ECU
Indonesia – Certain Measures Affecting the Automobile Industry - Arbitration
Under Article 21.3(c) of the Understanding on Rules and Procedures Governing the
Settlement of DisputesWT/DS54/15
Indonesia – Certain Measures Affecting the Automobile Industry - Arbitration
Under Article 21.3(c) of the Understanding on Rules and Procedures Governing theSettlement of DisputesWT/DS59/13
Indonesia – Certain Measures Affecting the Automobile Industry - Arbitration
Under Article 21.3(c) of the Understanding on Rules and Procedures Governing the
Settlement of DisputesWT/DS64/12
Chile – Taxes On Alcoholic Beverages: Communication from Chile WT/DS87/11
Article 5 of the Dispute Settlement Understanding: Communication from the
Director-GeneralWT/DSB/25
Developing Countries and the WTO Dispute Settlement Mechanism:
Communication from the European CommunitiesWT/GC/W/148
Proposal to Amend Certain Provisions of the Understanding on Rules and
Procedures Governing the Settlement of Disputes (DSU) Pursuant to Article X of
the Marrakesh Agreement Establishing the World Trade Organisation: Submission
by Canada, Colombia, Costa Rica, Ecua dor, Japan, Korea, New Zealand, Norway,
Peru, Switzerland and Venezuela for Examination and Further Consideration by theGeneral CouncilT/GC/W/410
15. Least-Developed Countries
SUBJECT/ TITLE REFERENCE
Market Access for Least Developed Countries: Compilation of Information WT/COMTD/L
DC/W16
Market Access for Least Developed Countri es: Summary of Information WT/COMTD/L
DC/W17
Market Access Conditions for Le ast-Developed Countries WT/LDC/SWG
/W/14, andWT/COMTD/W/77/Rev.1
Page 132
addenda and
revisions
Review of the Integrated Framework:  Communique From Heads of Six Core
AgenciesWT/LDC/SWG
/IF/2
Integrated Framework - Proposal  for a Pilot Scheme WT/LDC/SWG
/IF/13
Progress Report on the Integrated Framework for Trade-Related TechnicalAssistance to Least-developed CountriesWT/LDC/SWG
/IF/17
__________