WT/GC/234  
 
15 July 2021  
(21-5621) Page: 1/3 
General Council  Original: English  
 
G90 DECLARATION ON SPECIAL AND DIFFERENTIAL TREATMENT  
The following communication, dated 15 July 2021, is being circulated at the request of the  delegation 
of South Africa, on behalf of the G90 . 
 
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Recognizing the growing inequality and the development gap between developed and developing 
countries, especially least developed countries (LDCs), landlocked developing countries (LLDCs), net 
food importing developing countries (NFIDCs), small island developing states (S IDS) and small and 
vulnerable economies (SVEs) which continues to be very wide. The COVID -19 crisis threatens to 
disproportionately affect developing countries, especially LDCs, LLDCs, NFIDCs, SIDS and SVEs, not 
only as a health crisis in the short term bu t as a devastating social and economic crisis over the 
months and years to come, and thereby exacerbating this inequality and asymmetric economic 
development patterns;  
 
Concerned that income losses are expected to exceed $220  billion in developing countrie s, especially 
LDCs, LLDCs, NFIDCs, SIDS and SVEs and that global poverty could increase by as much as half 
a billion people and the socio -economic implications of this will reverberate across societies and will 
result in severe increase in inequality and p ut the  achievement of the Sustainable Development 
Goals (SDGs) Agenda 2030 under considerable threat;  
 
Recognizing that high levels of debt create financial vulnerabilities and undermine the debt 
sustainability of many developing countries, especially LDCs , LLDCs, NFIDCs, SIDS and SVEs, while 
noting that the financial turmoil from the pandemic has elicited sharp currency devaluations in 
developing countries, especially LDCs and LLDCs, NFIDCs, SIDS and SVEs which makes servicing 
debts and paying for necessar y imports more onerous;  
 
Noting that Tourism dependent economies have been the hardest hit due to prolonged lockdown and 
closure of borders.  
 
Acknowledging that the economic impact of the pandemic is much wider as it affects all sectors 
including agriculture, manufacturing and services, deepening the vulnerabilities of developing 
countries who have limited fiscal space to respond to the crisis;  
 
Noting that developing countries, especially LDCs, LLDCs, NFIDCs, SIDS and SVEs have not been 
able to provide stimulus packages to respond to the crisis due to a lack of economic resources;  
 
Noting that the digital divide that has been feared has manifest ed itself much more during the 
pandemic due to increase in digital trade, reinforcing existing inequalities, with implications for 
developing countries, especially LDCs who are still not competitive in digital trade and mostly rely 
on commodities which rem ain at the lower -end of the GVCs;  
 
Noting the disruption to trade caused by rising transport and freight costs and the disruption in 
maritime services, severely impacting both imports and exports of LDCs, LLDCs, NFIDCs and SVEs 
and potential reconfiguratio n of global value -chains;  
 
Concerned about the prospect of a deep economic recession that will dwarf the impact of the 2008/9 
financial crises with wide socio -economic impact and a significant increase in the unemployment 
rate; WT/GC/234  
 
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  Recognizing that LDCs are fa cing serious difficulties to join the multilateral trading system and noting 
the significant number of LDCs in the process of accession; thereby require solidarity and keen 
support in strengthening LDCs integration into the international trading system by adopting an LDC 
Accession Guideline to speed up LDCs accession process and Members agree to work to facilitate 
and accelerate negotiations with acceding LDCs; Noting the 2012 General Council Decision on LDCs 
Accession to further strengthen, streamline and operationalize the 2002 Guidelines;  
 
Asserting that a global effort is therefore needed to protect the livelihoods and lives of the poorest 
of the poor in the Global South;  
 
Concerned by the lack of progress in the negotiations on special and differential treatment (S&D) in 
the CTD SS;  
 
Calls on the WTO to deliver urgently on the mandate to review S&D provisions with a view to 
strengthening them and make them more precise, effective and operational in accordance with 
paragraph 44 of the Doha Ministerial Dec laration to enable developing countries and LDCs to further 
integrate into the multilateral trading system and to address various obstacles to the achievement 
of this objective, including addressing COVID -19 and its impacts.  
 
Now therefore declare that:  
 
1. S&D is a central tenet of the WTO system that should be preserved and reinforced. In order 
to ensure equity and fairness, S&D must remain an integral part of WTO agreements and be 
part of any deliverable at MC12.  
2. WTO Members should always undertake commitme nts commensurate with their level of 
development in recognition of differences in capabilities, capacities and resources. These 
differences should not stand in the way of the application of appropriate and effective special 
and differential treatment.  
3. Any COVID -19 invention  or other technologies must be temporarily treated as global public 
goods so that they can be manufactured and distributed with a view to make them accessible 
to all. The TRIPS flexibilities and the Agreement should continue to be interpr eted and 
implemented in a manner supportive of WTO Members' right to protect public health and, in 
particular to promote access to medicines for all.  
4. WTO rules must give space for economic actors to grow local production capacities, thereby 
energizing local, domestic, and regional markets and economies, and improving the quality of 
employment and living standards. SMEs shall be allowed preferential market access in local 
distribution channels and systems.  
5. Sufficient flexibility and policy spa ce in the tariff structure should be maintained to be able to 
grant the tariff protection required for infant industries, promote the development of new 
industries, including those related to the production of COVID -19 related products.  
6. Simplification of p rocesses and clarification of conditions to allow for temporary modification 
of concessions in times of crises to promote economic recovery is of critical importance. This 
includes the need for the development of clearer guidelines for determining the adeq uacy of 
Member's reserves within the context of developing countries' economic development 
programmes.  
7. In view of the impact of SPS and TBT measures on the trade interests of many developing 
countries and LDCs, developed countries and developing countries in a position to do so should 
notify all proposed SPS and TBT measures to enable early consultation with affected countries, 
prior to adoption of the measure, including providing adequate adjustment time and technical 
and financial capacity for developing countries and LDCs facing capacity constraints.  
8. Introduction of new TRIMs for a limited period to encourage expanded production capacity for 
medical devices and components and personal protective equipment, promote domestic 
manufacturing capabilities, acce lerate industrialization, stimulate the transfer of technology 
and close the digital divide should be allowed.  WT/GC/234  
 
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  9. Flexibilities are required in relation to the use of subsidies in the ASCM contingent upon the 
use of domestic content in order to promote resuscitation of ailing industries, upgrade and 
modernize domestic manufacturing capabilities, employment generation,  support small and 
medium enterprises and to promote exports. WTO Members should exercise due restraint with 
respect to challenging subsidies provided by developing countries, in order to achieve 
development goals.  
10. Building resilient economies requires tra nsfer of technology, Members are encouraged to put 
in place measures to incentivize the transfer of technology to achieve their developmental 
objectives. Members should adhere to the implementation of commitments under the TRIPS 
Agreement.  
11. In simplificatio n of processes and with the principles of universalizing the multilateral trading 
system in a balanced manner consistent with the level of development, ambition and 
developmental needs of LDCs, WTO Members are encouraged to consider sufficient flexibility 
and fully implement the 2012 General Council Decision on LDCs Accession to further 
strengthen, streamline and operationalize the 2002 Guidelines as an S&D instrument of 
accession for LDCs.  
12. The revised S&D proposals which were tabled by the G90 in the CTD S S and discussed in 
successive meetings are critical to increasing trade opportunities of developing countries and 
LDCs, promoting economic recovery, providing an effective response to the current crises and 
building resilience to future shocks, putting dev eloping countries on a sustainable 
development path and contributing to the achievement of the SDG Agenda 2030. We urge 
Members to constructively engage in good faith in these discussions so as not to erode the 
confidence of developing countries in the mul tilateral trading system, and agree on meaningful 
outcomes before MC12.  
 
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