WT/COMTD/W/258  
 
2 March 2021  
(21-1805) Page: 1/179 
Committee on Trade and Development    
 
  
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS  
IN WTO AGREEMENTS AND DECISIONS  
NOTE BY THE SECRETARIAT1 
1  INTRODUCTION  ................................ ................................ ................................ ...........  4 
2  MULTILATERAL AGREEMENTS ON TRADE IN GOODS  ................................ ....................  7 
2.1  General Agreement on Tariffs and Trade (GATT) 1994  ................................ ......................  7 
2.2  Understanding on the Balance -of-Payments Provisions of the General Agreement on Tariffs 
and Trade 1994  ................................ ................................ ................................ ................. 20 
2.3  Agreement on Agriculture  ................................ ................................ ............................. 22 
2.4  Agreement on the Appl ication of Sanitary and Phytosanitary Measures  ............................... 27 
2.5  Agreement on Technical Barriers to Trade  ................................ ................................ ......41 
2.6  Agreement on Trade -Related Investment Measures  ................................ ......................... 54 
2.7  Agreement on Implementation of Article VI of the GATT 1994  ................................ ........... 56 
2.8  Agreement on Implementation of Article VII of the GATT 1994 ................................ .......... 58 
2.9  Agreement on Import Licensing Procedures  ................................ ................................ ....62 
2.10  Agreement on Subsidies and Countervailing Measures  ................................ .................... 65 
2.11  Agreement on Safeguards  ................................ ................................ ........................... 73 
2.12  Agreement on Trade Facilitation  ................................ ................................ .................. 75 
3   GENERAL AGREEMENT ON TRADE IN SERVICES (GATS)  ................................ ............  95 
4   AGREEMENT ON TRADE -RELATED ASPECTS OF INTELLECTUAL PROPERTY RIGHTS  . 101  
5   UNDERSTANDING ON RULES AND PROCEDURES GOVERNING THE SETTLEMENT OF 
DISPUTES  ................................ ................................ ................................ ....................  105  
6  PLURILATERAL TRADE AGREEMENTS  ................................ ................................ ....... 111  
6.1  Agreement on Government Procurement  ................................ ................................ ...... 111 
7  MINISTERIAL, GENERAL COUNCIL AND OTHER RELEVANT DECISIONS  ....................  115  
 
1 This document has been prepared under the Secretariat's own responsibility and is without prejudice 
to the positions of Members or to their rights and obligations under the WTO.  WT/COMTD/W/258  
 
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  7.1  Differential and More Favourable Treatment, Reciprocity and Fuller Participation of  
Developing Countries - Decision of 28  November 1979 (Enabling Clause - L/4903)  ..................  116 
7.2  Decision on Measures in Favour of Least Developed Countries (15 December 1993)  ..........  118 
7.3  Decision on Texts Relating to Minimum Values and Imports by Sole Agents,  
Sole Distributors and Sole Concessionaires (15 December 1993)  ................................ ...........  120 
7.4  Decision on Measures Concerning the Possible Negative Effects of the Reform Programme  
on Least Developed and Net Food -Importing Developing Countries (15 December  1993)  ..........  122 
7.5  Preferential Tariff Treatment for Least Developed Countries – Decision on Waiver – 
15 June 1999 (WT/L/304)  ................................ ................................ ................................ . 125 
7.6  Accession of Least Developed Countries – Decision of 10 December 2002 (WT/L/508)  ....... 127 
7.7  The implementation of Paragraph 6 of the Doha Declaration on the TRIPS Agreement and 
Public Health (WT/L/540 and WT/L/540/Corr.1) - Decision of 30 August 2003  .........................  130 
7.8  Modalities for the Special Treatment for Least Developed Country Members in the  
Negotiations on Trade in Services – Adopted by the Special Session of the Counci l for Trade in 
Services on 3  September 2003 (TN/S/13)  ................................ ................................ ...........  131 
7.9  Amendment of the TRIPS Agreement (WT/L/641) – Decision of 6 December 2005 .............  134 
7.10  Other Decisions in Favour of Least Developed Countries – Annex F of the Hong Kong 
Ministerial Declaration adopted on 18  December  2005 (WT/MIN(05)/DEC)  ..............................  135 
7.11  Transparency Mechanism for Regional Trade Agreements – Decision of 14  December   
2006 (WT/L/671)  ................................ ................................ ................................ .............  138 
7.12   Transparency Mechanism for Preferential Trade Arrangements – Decision of 
14 December  2010 (WT/L/806)  ................................ ................................ .........................  140 
7.13  Preferential Treatment to Services and Service Suppliers of Least Developed Countries - 
Decision of 17 December 2011 (WT/L/8 47) ................................ ................................ .........  142 
7.14  Accession of Least Developed Countries - Decision of 25 July 2012 (WT/L/508/Add.1)  ..... 144 
7.15  Extension of the Transition Period under Article 66.1 for Least Developed Country  
Members   Decision of the Council for TRIPS of 11  June 2013 (IP/C/64)  ................................ ... 150 
7.16  General Services - Ministerial Decision of 7 December 2013 (WT/MIN(13)/37 - WT/L/912)  .... 
 ................................ ................................ ................................ ................................ ..... 151 
7.17  Public Stockholding for Food Security Purposes - Ministerial Decision of 7 December 2013 
(WT/MIN(13)/38 - WT/L/913)  ................................ ................................ ............................  151 
7.18  Unders tanding on Tariff Rate Quota Administration Provisions of Agricultural Products, as 
defined in Article 2 of the Agreement on Agriculture - Ministerial Decision of 7 December 2013 
(WT/MIN(13)/39 - WT/L/914)  ................................ ................................ ............................  153 
7.19  Cotton – Ministerial Decision of 7 December 2013 (WT/MIN(13)/41 - WT/L/916)  .............  154 
7.20  Preferential Rules of Origin for Least Developed Countries – Ministerial Decision of 
7 December 2013 (WT/MIN(13)/42 – WT/L/917)  ................................ ................................ . 155 
7.21  Operationalization of the Waiver Concerning Preferential Treatment to Services and  
Service Suppliers of Least Developed Countries – Ministerial Decision of 7 December 2013 
(WT/MIN(13)/43 - WT/L/918)  ................................ ................................ ............................  157 WT/COMTD/W/258  
 
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  7.22  Duty-Free and Quota -Free Market Access for Least Developed Countries – Ministerial 
Decision of 7 December 2013 (WT/MIN(13)/44 - WT/L/919)  ................................ .................  159 
7.23  Public Stockholding for Food Security Purposes – Decision of 27 November 2014  
(WT/L/939)  ................................ ................................ ................................ .....................  160 
7.24  Extension of the Transition Period under Article 66.1 of the TRIPS Agreement for Least 
Developed Country Members for Certain Obligations with Respect to Pharmaceutical Products – 
Decision of the Council for TRIPS of 6 November 2015 (IP/C/73)  ................................ ...........  161 
7.25  Least Developed Country Members – Obligations under Article 70.8 and Article 70.9 of  
the TRIPS Agreement with Respect to Pharmaceutical Products – Decision of 30 November  
2015 (WT/L/971)  ................................ ................................ ................................ .............  162 
7.26  Special Safeguard Mechanism for Developing Country Members – Ministerial Decision of 
19 December 2015 (WT/MIN/(15)/43 - WT/L/978)  ................................ ...............................  164 
7.27  Public Stockholding for Food Security Purposes – Ministerial Decision of 19 December  
2015 (WT/MIN(15)/44 - WT/L/979)  ................................ ................................ ....................  164 
7.28  Export Competition – Ministerial Decision of 19 December 2015 (WT/MIN/(15)/45 - 
WT/L/980)  ................................ ................................ ................................ ......................  165 
7.29  Cotton - Ministerial Decision of 19 December 2015 (WT/MIN(15)/46 - WT/L/981)  ............  170 
7.30  Preferential Rules of Origin for Least Developed Countries – Ministerial Decision of 
19 December 2015 (WT/MIN(15)/47 - WT/L/917/Add.1)  ................................ ......................  173 
7.31  Implementation of Preferential Treatment in favour of Services and Service Suppliers of 
Least Developed Countries and Increasing LDC Participation in Services Trade – Ministerial 
Decision of 19 December 2015 (WT/MIN(15)/48 - WT/L/982)  ................................ ................  178 
7.32  Fisheries  Subsidies – Ministerial Decision of 13 December 2017  
(WT/MIN(17)/64 -WT/L/1031)  ................................ ................................ ............................  179 
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  1  INTRODUCTION  
1.1.  This compilation of "Special and Differen tial Treatment Provisions in  WTO Agreements and 
Decisions" has been prepared  at the reques t of the Committee on Trade and Development  (CTD) . 
The compilation is an updated version of doc ument WT/COMTD/W/ 239 of 12 October 2018. The 
focus is on the implementation of special and differen tial treatment (S&D) provisions in the 
WTO Agreements and Decisions.   
1.2.  The table below provid es a numerical breakdown of S&D provisions by type (the classification 
into six types  is outlined below) and by agreement. In this updated compilation, t he total number of 
S&D provisions contained in t he WTO Agreements amounts to 155. In addition , this update 
separately lists a number of Ministerial , General Council  and other relevant  Decisions that allow for 
special tr eatment to developing and least develop ed country (LDC) Members.  
1.3.  Sections 2 – 6 reflect the S&D provisions contained in the different WTO Agreements.  Section  2 
reflects the S&D provisions contained in the Multilateral Agreement s on Trade in Goods, Section 3 
the S&D provisions contained in the General Agreement on Trade in Services (GATS), Section 4 the 
S&D provisions contained in the Agreement on Trade -Related Aspects of Intellectual Property Righ ts 
(TRIPS ), Section 5 the S&D provisions contained in the Understanding on Rules and Procedures 
Governing the Settlement of Disputes and Section 6 the S&D provisions contained i n the Plurilateral 
Agreements. Section 7 reflects S&D provisions and references in Ministerial , General Coun cil and 
other relevant  Decisions.   
1.4.  Sections 2 – 7 include, in some cases, introductory information relating to the relevant 
Agreement or Decision . These sections also contain tabl es which reproduce, in the left -hand column, 
the text of the different S&D provisions, and in the right -hand column titled "Comment", information 
regarding the provisions, particularly concerning their implementation . The "Comment"  column is 
left blank where there is no specific information available.  
1.5.  The S&D provisions in this updated compilation have been classified according to the typology 
developed by the Secretariat in 2001.  This six -fold typology has been retained and includes:  
1. Provisions aimed at increasing the trade opportunities of developing country Members;  
 
2. Provisions under which WTO Members should safeguard the interests of developing country 
Members;  
 
3. Flexibility of commitments, of action, and use of policy instruments;  
 
4. Transitional time -periods;  
 
5. Technical assistance;  
 
6. Provisions relating to LDC Members.  
 
1.6.  It may be noted that  a Decision was taken at the Bali Ministerial Conference in December 2013 
to establish a Monitoring Mechanism on S&D  (WT/MIN(13)/45 – WT/L/920) . According to the 
Decision, t he Monitoring Mechanism  - which operates in Dedicated Sessions of the CTD  - is to act as 
a focal point within the WTO to analyse and review the implementation of S&D provisions . The 
monitoring of special and differential provisions in the Mechanism is to be undertaken on the basis 
of written inputs or submissions made by Members, as well as on the basis of reports received from 
other WTO bodies to which submissions by Members could also be made.  To date , no written 
submissions from Members ha ve been made.   
  WT/COMTD/W/258  
 
- 5 - Table on Special and Differential Treatment provisions by type and agreement  
Agreement  Provisions aimed 
at increasing the 
trade 
opportunities of 
developing 
country Members  Provisions that 
require WTO 
Members to 
safeguard the 
interests of 
developing country 
Members  Flexibility of 
commitments, of 
action, and use of 
policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions relating 
to 
Least developed 
country Members  Total by  
Agreement2 
General Agreement on Tariffs 
and Trade 1994  8 13 4    25/25 
Understanding on Balance of 
Payments of GATT 1994    1  1  2/2 
Agreement on Agriculture   1  9 1  3 14/13 
Agreement on the Application of 
Sanitary and Phytosanitary 
(SPS) Measures   2  2 2  6/6 
Agreement on Technical Barriers 
to Trade  3 10 2 1 9 3 28/25  
Agreement on Trade -Related 
Investment Measures  (TRIMs)    1 2  1 4/3 
Agreement on Implementation 
of Article  VI of GATT 1994  1     1/1 
Agreement on Implementation 
of Article  VII of GATT 1994   1 
 2 
 4 1  8/8 
 
Agreement on Import Licensing 
Procedures   3  1   4/4 
Agreement on Subsidies and 
Countervailing Measures  (SCM)   2 10 7   19/16 
Agreement on Safeguards   1 1    2/2 
General Agreement on Trade in 
Services (GATS)  3 4 4  2 2 15/13 
Agreement on Trade -Related 
Aspects of Intellectual Property 
Rights (TRIPS)     2 1 3 6/6 
 
2 The first figure reported in this column is the sum over all categories of the listed number of S&D provisions in each Agreem ent. This figure is obtained by counting each 
appearance of a provision, including when a provision is classified in more th an one category. There are 21 provisions across the WTO Agreements which are classified in more 
than one category: one provision in the Agreement on Agriculture, three in the TBT Agreement, one in the TRIMs Agreement, thr ee in the SCM Agreement, two in the  GATS , two in 
the GPA  and nine in the TFA (the details can be found in the releva nt sections).  The second figure in this column, on the other hand, reports the number of provisions in each 
Agreement when each p rovision is counted only once. The total of 155 over all the Agreements counts the provisions once, while the total of 183 is the total of all listed provisions.  
  
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- 6 - Agreement  Provisions aimed 
at increasing the 
trade 
opportunities of 
developing 
country Members  Provisions that 
require WTO 
Members to 
safeguard the 
interests of 
developing country 
Members  Flexibility of 
commitments, of 
action, and use of 
policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions relating 
to 
Least developed 
country Members  Total by  
Agreement2 
Understanding on Rules and 
Procedures Governing the 
Settlement of Disputes.   7 1  1 2 11/11 
Agreement on Government 
Procurement  (GPA)   3 6  1 2 12/10 
Agreement on Trade Facilitation 
(TFA)    3 7 7 9 26/10  
TOTAL  15 47 44 27 25 25 183/155 WT/COMTD/W/258  
 
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  2  MULTILATERAL AGREEMENTS ON TRADE IN GOODS  
2.1  General Agreement on Tariffs and T rade ( GATT ) 1994  
2.1.  The General Agreement on Tariffs and Trade (GATT) 1994 contains a total of 2 5 special and 
differential provisions.  These provisions which are contained in Articles XVIII, XXXVI, XX XVII and 
XXXVIII of the GATT 1994, fall under the following three categories.   
2.1.1   Provisions aimed at increasing the trade opportunities of developing country 
Members  
Eight provisions (Articles XXXVI.2, XXXVI.3, XXXVI.4, XXXVI.5, XXXVII.1 (a), XXXVII.4, 
XXXVIII.2(c),(e )). 
 
2.1.2   Flexibility of commitments, of action, and use of policy instruments  
 Four provisions (Articles XXXVI.8, XVIII.7(a), XVIII.8, XVIII.13) . 
 
2.1.3   Provisions under which WTO Members should safeguard the interests of developing 
country Members  
13 provisio ns (Articles XXXVI.6, XXXVI.7, XXXVI.9, XXXVII.1 (b),(c) , XXXVII.2, XXXVII.3, 
XXXVII.5, XXXVIII.1, XXXVIII.2(a),(b),(d),(f )). 
2.2.  Tariff concessions undertaken by developing country Members under Article II of GATT  1994 
have generally been implemented over a longer or extended time -frame compared to developed 
countries. To date, the Secretariat is aware of two cases where a WTO Member has had difficulties 
in implementing its tariff reductions according to its schedule of concessions, both of  which have 
obtained waivers3. Members having any difficulty in implementing their WTO tariff concessions also 
have the possibility to renegotiate them under GATT Article XXVIII procedures, which are available 
to all WTO Members and commonly utilized for various reasons. Since the WTO was established, 
29 WTO Members4, including 18 developing countries and three  LDCs, have engaged in this type of 
renegotiations.5 
 
 
3 The two cases relate to Members that acceded under Article XI of the Marrakesh Agreement and 
related to concessions made in in the Schedules annexed to their Protocols of Accession.  The first waiver was 
granted to Albania, through the General Council Deci sion of 26 May 2005 (WT/L/610), and the second one to 
Cabo Verde, through the General Council Decision of 28 July 2009 (WT/L/768).  
4 Counting all the procedures by the European Union as one, as well as the procedures by Switzerland 
and Liechtenstein as one .  
5 See Secretariat note G/MA/W/23/Rev.16 (Situation of Schedules of WTO Members) and Secretariat 
report G/MA/W/123/Rev.7 (Status of Renegotiations under Article XXVIII of GATT 1994).  For up to date 
information, please refer to the Goods Schedules e -library: https://goods -schedules.wto.org/     
  WT/COMTD/W/258  
 
- 8 - GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
PROVISION  COMMENT  
Article XVIII 
Flexibility of commitments, of action, and use of policy instruments  
Section A 
7.  (a) If a contracting party coming within the scope of paragraph 4(a) of 
this Article considers it desirable, in order to promote the establishment of a 
particular industry with a view to raising the general standard of living of its 
people, to modify o r withdraw a concession included in the appropriate 
Schedule annexed to this Agreement, it shall notify the CONTRACTING 
PARTIES to this effect and enter into negotiations with any contracting party 
with which such concession was initially negotiated, and w ith any other 
contracting party determined by the CONTRACTING PARTIES to have a 
substantial interest therein. If agreement is reached between such 
contracting parties concerned, they shall be free to modify or withdraw 
concessions under the appropriate Sch edules to this Agreement in order to 
give effect to such agreement, including any compensatory adjustments 
involved.   This provision has not been invoked by developing country Members since the 
WTO Agreement came into force.  
 
 
Section B 
8.  The contracting parties recognize that contracting parties coming within 
the scope of paragraph 4(a) of this Article tend, when they are in rapid 
process of development, to experience balance -of-payments difficulties 
arising mainly from efforts to expa nd their internal markets as well as from 
the instability in their terms of trade.  
 In the three parallel GATT Panel reports in 1989 on Republic of 
Korea  - Restrictions on Imports of Beef , in response to complaints by Australia 
(BISD  36S/202), the United States (BISD 36S/268), and New Zealand 
(BISD  36S/234), Korea argued that its import restrictions on beef could be 
justified under Article XVIII:B because the restrictions were necessary to 
secure an adequate level of foreign reserves that were neces sary for the 
implementation of its programme of economic development. Australia also 
recognized that developing countries have a legitimate right to recourse to 
Article XVIII:B in times of balance -of-payments (BOP) difficulties.  
(BISD  36S/202, para.66) The  Panel took account of "all available information" 
and found that Korea's development indicators were improving, and therefore, 
Korea should establish a phase -out for its BOP restrictions on beef. 
(BISD  36S/202, paras. 98 -101; 36S/268, paras. 120-123; and 36S/234, 
paras.  114-117) 
 
In India – Quantitative Restrictions, India argued that Article XVIII:B is the 
most important expression of the principle of S&D in the GATT. India further 
argued that, taking into account of its economic development situation, its 
import restrictions were consistent pursuant to  Article XVIII:11 of the 
GATT  1994.(WT/DS90/R, panel report, para. 5.152) The Panel confirmed that  
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- 9 - PROVISION  COMMENT  
Article X VIII:B embodies the S&D foreseen for developing countries with regard 
to the BOP measu re at issue. (WT/DS90/R, para. 5.155) However, the Panel 
found that India's measures violated Article  XVIII:11. Moreover, the Panel 
concluded that India's measures did not meet specific conditions "as provided 
in" Section B of Article XVIII; therefore thos e measures could not be justified 
by Article X VIII:B. (WT/DS90/R, para.  6.1; the Appellate Body upheld the 
Panel's findings in this respect.)  
 
In India – Autos , India asserted a defence under Article XVIII:B to the extent 
of any violation of Article XI  of the GATT 1994. India  presented no evidence 
regarding its BOP situation, and argued that the burden was on the 
complainants to establish that its measures w ere not justified on 
balance -of-payments grounds. The Panel rejected this argument and found 
that "th e burden is on India in relation to this defence". The Panel ruled that 
India failed to make a prima facie  case, because India presented no information 
on its actual BOP situation during the relevant period, and did not explain how 
it had met the substanti ve conditions of Article XVIII:9. (WT/DS 146, DS175, 
panel report, paras. 7.289 -7.294)  
 
Article XVIII:B  of the GAT T 1994 was  invoked more than 20 times before the 
WTO Agreement entered into force. Since then, 14 developing countries have 
made use of Articl e XVIII:B. (see records on BOP consultations from 
1995-2010 in WTO Analytical Index, third edition, pp. 292 -293; see also record 
of consultations from 1947 -1994 at pp.  394-395 of the GATT Analytical Index) . 
According t o the 2017 annual report of the Commit tee on Balance -of-Payments 
Restrictions, Ecuador notified to the Committee the complete elimination of the 
tariff surcharge  which was introduced in March 2015 (WT/BOP/R/115).    
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- 10 - PROVISION  COMMENT  
Section C 
13.  If a contracting party coming within the scope of paragraph 4(a) of this 
Article finds that governmental assistance is required to promote the 
establishment of a particular industry with a view to raising the general 
standard of living of its people, but that no measure consistent with the other 
provisions of this Agreement is practicable to achieve that objective, it may 
have recourse to the provisions and procedures set out in this Section.   
 Before the WTO Agreement entered into force, Article XVII I:C was invoked 
14 times.6 From 1995 through July 2002, three developing country Members 
(Colombia7, Bangladesh8, Malaysia9) sought recourse to Article XVIII:C10, and 
one developing country Member cited this provision during a dispute.11   
 
In Malaysia  – Prohibition of Imports of Polyethylene and Polypropylene 
(WT/DS1 /1), Singapore requested Malaysia to enter into consultations 
regarding the prohibition of imports of polyethylene (PE) and 
polypropylene  (PP) instituted a nd maintained by the Malaysian G overnment 
under the Customs Order 1994 dated 16 March 1994 and which came into force 
on 7 April 1994. On 30 January 1995 – 20 days after the consultations 
request - Malaysia notified the WTO of its import restrictions on PE and PP, 
under the provisions of Article XVIII:C and the 1979 Decision on Safeguard 
Action for Development Purposes. In its request for the establishment of a 
panel, Singapore argued that Malaysia was not entitled to invoke 
Article  XVIII:C in respect of the import prohibitio ns that had been in place 
10 months prior to their notification, because "the requirements of 
Article  XVIII:C for prior notification, consultations and approval of the 
measures by the CONTRACTING PARTIES were not met". (WT/DSB/M/2, p. 3; 
WT/DS1/2) Nonethel ess, Singapore seems to have accepted Malaysia's 
notification because it announced that it had decided to withdraw its complaint 
at the DSB meeting on 19 July 1995.  
 
More recently, in 2019, a notification under Article XVIII:C was made by 
Trinidad and Toba go (WT/COMTD/N/58) . 
Article XXXVI 
Provisions aimed at increasing the trade opportunities of developing country Members  
2.  There is need for a rapid and sustained expansion of the earnings of the 
less-developed contracting parties.    
 
6 WT/COMTD/39/Add.1.  
7 WT/COMTD/N/8.  
8 G/C/7.  
9 WT/L/32.  
10 WT/COMTD/39.  
11 WT/DS1/1.   
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- 11 - PROVISION  COMMENT  
3.  There is need for positive efforts designed to ensure that less -developed 
contracting parties secure a share in the growth in international trade 
commensurate with the needs of their economic development.    The avera ge trade weighted tariff on industrial imports fro m developing 
Members  fell by 37%  after the cuts were completed following the conclusion of 
the Uruguay Round.   
4.  Given the continued dependence of many less -developed contracting 
parties on the exportation of a limited range of primary products, there is 
need to provide in the largest possible measure more favourable and 
acceptable conditions of access to world markets for these products, and 
wherever appropriate to devise measures designed to st abilize and improve 
conditions of world markets in these products, including in particular 
measures designed to attain stable, equitable and remunerative prices, thus 
permitting an expansion of world trade and demand and a dynamic and 
steady growth of the real export earnings of these countries so as to provide 
them with expanding resources for their economic development.  According to data sourced from the UN Comtrade database, the value of 
exports of agricultural products from developing countries increased from 
US$168 billion in 2001 to US$678 billion in 2019. See also the section on the 
Agreement on Agriculture.    
 
 
5.  The rapid expansion of the economi es of the less -developed contracting 
parties will be facilitated by a diversification of the structure of their 
economies and the avoidance of an excessive dependence on the export of 
primary products. There is, therefore, need for increased access in the largest 
possible measure to markets under favourable conditions for processed and 
manufactured products currently or potentially of particular export interest to 
less-developed contracting parties.   A response to the provisions of paragraphs  3, 4 and  5 may be found in the 
maintenance of Members' Generalized System of Preferences (GSP) schemes 
and other non -reciprocal preferential schemes.  Information on these schemes 
can be found in the WTO's Database on Preferential Trade Arrangeme nts 
(http://ptadb.wto.org ) See also the references to the Enabling Clause and to 
improved preferential market access measures for LDCs in Section 7 of this 
document .    
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- 12 - PROVISION  COMMENT  
Provisions under which WTO Members should safeguar d the interests of developing country Members  
6.  Because of the chronic deficiency in the export proceeds and other foreign 
exchange earnings of less -developed contracting parties, there are important 
inter-relationships between trade and financial assis tance to development. 
There is, therefore, need for close and continuing collaboration between the 
CONTRACTING PARTIES and the international lending agencies so that they 
can contribute most effectively to alleviating the burdens these less -
developed contr acting parties assume in the interest of their economic 
development.  
 The Uruguay Round Final Act includes a number of  decisions relating to 
collaboration with other organizations. The first is the Decision on achieving 
greater coherence in global economic policy -making which among other things, 
"notes that greater exchange rate stability based on more orderly underlying 
economic and financial conditions should contribute to 'the expansion of trade, 
sustainable growth and development, and the timely correction of external 
imbalance'. It recognizes that while difficulties whose origins lie outside the 
trade field cannot be redressed through measures taken in the trade field 
alone, there are nevertheless inter linkages between the different aspects of 
economic policy".  The WTO is therefore called upon to develop its cooperation 
with the international organizations responsible  for monetary and financial 
matters.  
 
As part of the Uruguay Round Final Act, Ministers also adopted the Declaration 
on the Contribution of the World Trade Organization to Achieving Greater 
Coherence in Global Economic Policy -making, which recognizes, inter alia  that 
difficulties the origins of which lie outside the trade field cannot be addressed 
through measures taken in the trade field alone. In addition, they adopted the 
Decision on the Relationship of the WTO with the International Monetary Fund 
which  reaffirms that "that, unless otherwise provided for in the Final  Act, the 
relationship of the WTO with the International Monetary Fund, with regard to 
the areas covered by the Multilateral Trade Agreements in Annex  1A of the 
WTO Agreement, will be based o n the provisions that have governed the 
relationship of the CONTRACTING PARTIES to the GATT  1947 with the 
International Monetary Fund".  
 
In November 1996, the General Council approved WTO agreements with the 
IMF and the Wor ld Bank.  The agreements aimed to  strengthen inter -agency 
relations.12 
 
 The Enhanced Integrated Framework (EIF – successor to the Integrated 
Framework  established in 1997) is a good example of an international 
partnership, through which the WTO, IMF, ITC, UNCTAD, UNDP, the 
World  Bank Group, UNIDO and UNWTO  combine efforts with those of  LDCs, 
donors and other development partners to respond to the trade development 
needs of  LDCs. 
 
12 WT/L/194.   
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- 13 - PROVISION  COMMENT  
The Aid -for-Trade Initiative is another concrete example of the WTO working 
closely with the international lending agencies. For further information on the 
Aid-for-Trade Initiative see comments under Article XXXVIII of the GATT.  
7.  There is need for appropriate collaboration between the CONTRACTING 
PARTIES, other intergovernmental bodies and the organs and agencies of the 
United Nations system, whose activities relate to the trade and economic 
development of less -developed count ries. A global arrangement for cooperation between WTO and the United Nations 
was concluded on 29  September 1995 by an exchange of letters between the 
Director -General and the UN Secretary General (WT/GC/W/10).  
 
Generally speaking, the WTO collaborates wit h sev eral intergovernmental 
bodies. The WTO Annual Reports provide a summary of such collaboration on 
a yearly basis.  
9.  The adoption of measures to give effect to these principles and objectives 
shall be a matter of conscious and purposeful effort on th e part of the 
contracting parties both individually and jointly.   
Flexibility of commitments, of action, and use of policy instruments  
8.  The developed contracting parties do not expect reciprocity for 
commitments made by them in trade negotiations to reduce or remove tariffs 
and other barriers to the trade of less -developed contracting parties.   See above under paragraph  5. In addition, th is provision was taken into 
account during the nego tiations in the Uruguay Round. This is reflected both in 
the extent of bindings on industrial products and the average level of tariffs of 
the developing country Members.  
Article XXXVII 
Provisions aimed at increasing the trade opportunities of developing country Members  
1.  The developed contracting parties shall  to the fullest extent possible  - that 
is, except when compelling reasons, which may include legal reasons, make 
it impossible  give effect to the following provisions:  
(a) Accord high priority to the reduction and elimination of barriers to products 
currently or potentially of particular export interest to less -developed 
contracting parties, including customs duties and  other restrictions which 
differentiate unreasonably between such products in their primary and in their 
processed forms;  A similar provision was taken into account in the reduction of tariffs on tropical 
products during the Uruguay Round.  
 
 
4.  Less -developed contracting parties agree to take appropriate action in 
implementation of the provisions of Part IV for the benefit of the trade of other 
less-developed contracting parties, in so far as such action is consistent with 
their individual present and fu ture development, financial and trade needs 
taking into account past trade developments as well as the trade interests of 
less-developed contracting parties as a whole.  See the references to improved preferential market access measures for LDCs 
in Section 7 of this document .  
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- 14 - PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing country Members  
1. (b) refrain from introducing, or increasing the incidence of, customs duties 
or non -tariff 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 fiscal policy accord high priority to the  reduction and elimination of fiscal 
measures, which would hamper, or which hamper, significantly the growth of 
consumption of primary products, in raw or processed form, wholly or mainly 
produced in the territories of less -developed contracting parties, a nd which 
are applied specifically to those products.   
2. (a) Whenever it is considered that effect is not being given to any of the 
provisions of subparagraph (a), (b) or (c) of paragraph 1, the matter shall be 
reported to the CONTRACTING PARTIES either by the contracting party not 
so giving effect to the relevan t provisions or by any other interested 
contracting party.  
(b) (i) The CONTRACTING PARTIES shall, if requested so to do by any 
interested contracting party, and without prejudice to any bilateral 
consultations that may be undertaken, consult with the cont racting party 
concerned and all interested contracting parties with respect to the matter 
with a view to reaching solutions satisfactory to all contracting parties 
concerned in order to further the objecti ves set forth in Article  XXXVI.  In the 
course of th ese consultations, the reasons given in cases where effect was 
not being given to the provisions of subparagraph (a), (b) or (c) of 
paragraph  1 shall be examined.  
(ii) As the implementation of the provisions of subparagraph (a), (b) or (c)  of 
paragraph 1 by individual contracting parties may in some cases be more 
readily achieved where action is taken jointly with other developed 
contracting parties, such consultation might, where appropriate, be directed 
towards this end.  
(iii) The consultations by the CO NTRACTING PARTIES might also, in 
appropriate cases, be directed towards agreement on joint action designed to 
further the objectives of this Agreement as envisaged in paragraph 1 of 
Article  XXV.  
3. The developed contracting parties shall:  
(a) make every effort, in cases where a government directly or indirectly 
determines the resale price of products wholly or mainly produced in the 
territories of less -developed contracting parties, to maintain trade margins at 
equitable levels.    
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- 15 - PROVISION  COMMENT  
(b) give active consideration to the adoption of other measures designed to 
provide greater scope for the development of imports from less -developed 
contracting parties and collaborate in appropriate international action to this 
end.   
(c) have special r egard to the trade interests of less -developed contracting 
parties when considering the application of other measures permitted under 
this Agreement to meet particular problems and explore all possibilities of 
constructive remedies before applying such mea sures where they would affect 
essential interests of those contracting parties.   This provision has been incorporated into the Anti -Dumping Agreement.  
 
5. In the implementation of the commitments set forth in paragraph  1 
to 4 each contracting party shall  afford to any other interested contracting 
party or contracting parties full and prompt opportunity for consultations 
under the normal procedures of this Agreement with respect to any matter or 
difficulty which may arise.   
Article XXXVIII 
Provisions aimed at increasing the trade opportunities of developing country Members  
2. (c) collaborate in analysing the development plans and policies of individual 
less-developed contracting parties and in examining trade and aid 
relationships with a view to devising concrete measures to promote the 
development of export potential and to facilitate access to export markets for 
the products of the industries thus developed and, in this connection, seek 
appropriate collaboration with  governments and international organizations, 
and in particular with organizations having competence in relation to financial 
assistance for economic development, in systematic studies of trade and aid 
relationships in individual less -developed contracting  parties aimed at 
obtaining a clear analysis of export potential, market prospects and any 
further action that may be required . One of the aims of the WTO is to help developing countries, and in particular 
the poorest among them, expand their production an d exports of goods and 
services. Some countries are making progress in this regard – but others, 
including a large number of LDCs, continue to face constraints that result in 
them not being able to fully benefit from using trade as a vehicle for their 
economic growth and poverty reduction. The Aid -for-Trade Initiative was 
launched at the WTO Ministerial Conference in Hong Kong in December 2005, 
with the aim of assisting developing countries and LDCs reap greater trade 
benefits from enhanced market access op portunities. The WTO Initiative brings 
together developing countries and their development partners, including 
bilateral donors, the Bretton Woods Institutions, Regional Development Banks, 
specialized inter governmental agencies and South -South partners. Ai d for 
Trade is a subset of Official Development Assistance directed to build 
productive capacity, provide assistance for the implementation of 
WTO Agreements, and help build trade related infrastructure (both hard and 
soft). Commitment from across governme nt to highlight and address 
trade -related constraints (i.e. mainstreaming) in national and regional 
development planning is needed by developing countries, including LDCs and 
their development partners. The support of the private sector is particularly 
critical if the Initiative is to live up to its promise.  
 
One of the Aid -for-Trade Task Force's conclusions in its report considered by 
the WTO's General Council in July 2006 was that existing mechanisms for  
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- 16 - PROVISION  COMMENT  
monitoring, reviewing and evaluating Aid  for Trade need to be strengthened 
and that improved monitoring and evaluation were essential for building 
confidence in the fact that increased Aid for Trade would be delivered and used 
effectively, and for enhancing the credibility of donors' commitments. 
According ly, in 2007, a system of monitoring Aid -for-Trade flows was 
established at three levels: the global level, the national level and the donor 
level.  
 
Seven  Global Aid -for-Trade Reviews and General Council debates have been 
held since the launch of the Aid -for-Trade Initiative. With their overarching 
themes including "Maintaining Momentum", "Showing Results", "Connecting to 
Value Chains", "Reducing Trade Costs for Inclusive, Sustainable Growth",  
"Promoting Trade, Inclusiveness and Connectivity for Sustainabl e 
Development", and "Supporting Economic Diversification and Empowerment 
for Inclusive, Sustainable Development through Aid for Trade" , the Reviews 
have made an im portant contribution to the Aid -for-Trade monitoring process, 
helped maintain commitment to m ainstreaming trade in development policy, 
and provided Members with an opportunity to take stock of what is happening 
on Aid for Trade and identify where and how Aid  for Trade can better assist 
developing countries.   
 
The 2013 Global Review, "Connecting t o Value Chains", held on 
8-10 July 2013, centred on the emerging phenomenon of trade through value 
chains, and the challenges and opportunities implied in this model of economic 
integration. Among the key themes emerging from the Review were the need 
to engage the private sector, the importance of services for adding value, the 
role that Aid  for Trade could play in reducing investor risk, how Aid -for-Trade 
resources should leverage investment, the critical role of border management 
and transport services, a nd the importance of access to trade finance.  
 
The 2015 Global Review, "Reducing Trade Costs for Inclusive, Sustainable 
Growth", held from 30  June to 2 July 2015 examined the economic and 
development impact of high trade costs on developing countries and e specially 
LDCs and discussed how Aid for Trade is helping reduce trade costs and the 
associated impacts to deliver inclusive, sustainable growth as envisioned by 
the Post -2015 Development Agenda. Among the messages emanating from the 
Review was that reducing trade costs will contribute to delivering the  
  WT/COMTD/W/258  
 
- 17 - Sustainable Development Goals and that implementation of the Trade 
Facilitation Agreement would assist in this regard.  
 
The 2017 Global Review, "Promoting Trade, Inclusiveness and Connectivity for 
Sustainable Development", held on 11 -13 July 2017, provided an opportunity 
for stakeholders to look at how best Aid for Trade can contribute to the 
integration of developing countri es and least developed countries into the 
multilateral trading system and the achievement of the 2030 Agenda for 
Sustainable Development. Key messages included: the need to maintain a 
focus on LDCs and trade facilitation; the need to bridge the digital and  physical 
divides; and the continued need for close synergy and correlation between 
Aid for Trade and the Sustainable Development Goals . 
 
 The 2019 Global Review , "Supporting Economic Diversification and 
Empowerment",  held on 3 -5 July 2019, examined  how trade could  contribute 
to economic diversification and empowerment, with a focus on eliminating 
extreme poverty, particularly through the effective participation of women and 
youth . It was explored  how Aid for Trade could contribute to that objective by 
addressing supply -side capacity and trade -related infrastructure constraints, 
including for Micro, Small and Medium -sized Enterprises (MSMEs) notably for 
those in rural areas.  Key messages emerging from the conference inc luded:  
economic and export diversification remain strong core objective s in the trade 
and development strategies of developing countries, particularly LDCs and 
landlocked developing countries (LLDCs). Progress in economic diversification 
was encouraging b ut not uniform or universal. In addition , economic 
empowerment served not only as an outcome of economic diversification but 
also a catalyst to this process. Diversification could be stimulated through 
investment in human capital and skills, thereby enabli ng youth, women, and 
MSMEs to engage in productive activities and international trade.   
 
The next Global Review,  "Empowering Connected Sustainable Trade",  and 
originally planned for the summer of 2021, was postponed to 2022 on account 
of the sanitary situa tion created by the COVID -19 pandemic. In the interim, 
Members agreed to hold an Aid-for-Trade Stocktaking event  planned on 
23-25 March 2021 . The  event would examine the trade and development 
challenges arising due to the COVID -19 pandemic and related resp onse, 
recovery and future resilience measures.  
 
Enhanced engagement and commitment by all Aid -for-Trade stakeholders has 
strengthened the Aid -for-Trade debate. In the Declaration adopted at the 
Nairobi Ministerial Conference in December  2015, Ministers, inter alia ,  
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- 18 - PROVISION  COMMENT  
recognized the importance of the Aid -for-Trade Initiative in supporting 
developing country Members to build supply -side capacity and trade -related 
infrastructure and of according priority to the needs of LDCs, and recognized 
the continuing need for the Aid -for-Trade Initiative. Important progress 
continues to be made with regard to the implementation of the Aid -for-Trade 
Initiative on the basis of biennial Aid -for-Trade work programmes.  
 
(e) collaborate in seeking feasible methods to expand trade for the purpose 
of economic development, through international harmonization and 
adjustment of national policies and regulations, through technical and 
commercial standards affecting production, t ransportation and marketing, 
and through export promotion by the establishment of facilities for the 
increased flow of trade information and the development of market research;  The work of the International Trade Centre UNCTAD/WTO is oriented towards 
meeting the objectives of this provision.  
 
A number of initiatives have been put in place with the aim of providing 
trade -related information. Examples include the Global Trade Helpdesk 
(http://www.helpmetrade.org ), the Integrated Trade Intelligence Portal 
(http://i -tip.wto.org ) and ePing  (http://www.epingalert.org ). 
Provisions under which WTO Members should safeguard the interests of developing country Members  
1.  The contracting parties shall collaborate jointly, with the framework of this 
Agreement and elsewhere, as appropriate, to further the objectives set forth 
in Article  XXXVI.    
2.  In particular, the CONTRACTING PARTIES shall:  
(a) where appropriate, take action, including action through international 
arrangements, to provide improved and acceptable conditions of access to 
world markets for primary products of particular interest to less -developed 
contracting parti es and to devise measures designed to stabilize and improve 
conditions of world markets in these products including measures designed to 
attain stable, equitable and remunerative prices for exports of such products;   
(b)  seek appropriate collaboration in  matters of trade and development policy 
with the United Nations and its organs and agencies, including any institutions 
that may be created on the basis of recommendations by the United Nations 
Conference on Trade and Development;  See comment in relation to Article  XXXVI:7.  
 
(d)  keep under continuous review the development of world trade with special 
reference to the rate of growth of the trade of less -developed contracting 
parties and make such recommendations to contracting parties as may, in the 
circumstances, be deemed appropriate;  The CTD conducts regular reviews of the participation of developing economies  
in world trade, for which the Secretariat updates its statistical background 
paper. The last version of the paper, from  November 2019, is contained in 
document  WT/COMTD/W/ 251.    
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- 19 - PROVISION  COMMENT  
(f)  establish such institutional arrangements as may be necessary to furthe r 
the objectives set forth in Article XXXVI and to give effect to the provision of 
this Part.  The WTO CTD was established in 1995. The CTD’s terms of reference can be 
found in document WT/L/46.  
 
At the Eighth Ministerial Conference (MC8), Ministers reaffi rmed that 
development is a core element of the WTO's work.  They also reaffirmed the 
positive link between trade and development and called for focused work in the 
CTD. Ministers called on WTO Members to fully operationalize the mandate of 
the CTD as a foca l point for development work. A number of proposals for 
focused work were submitted by Members after MC8. Some of these were 
agreed to by the Committee, while others continue to be discussed .  WT/COMTD/W/258  
 
- 20 - 
 
  2.2  Understanding on the Balance -of-Payments P rovisions of the General Agreement on 
Tariffs and Trade 1994  
2.3.  The Understanding on Balance -of-Payments Provisions of the General Agreement on T ariffs 
and Trade 1994 contains two S&D provisions falling under the following categories.  
2.2.1   Flexibility of commitments, of action. and use of policy instruments  
One provision (Paragraph 8).  
 
2.2.2   Technical assistance  
 One provision (Paragraph 12). 
 
  
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PROVISION  COMMENT  
Members,  
Recognizing the provisions of Articles  XII and XVIII:B of GATT  1994 and of the 
Declaration on Trade Measures Taken for Balance -of-Payments Purposes 
adopted on 28 November 1979 (BISD  26S/205 -209, referred to in this 
Understanding as the "1979  Declaration") and in order to clarify such 
provisions13; 
Hereby agree as follows:   
Flexibility of commitments, of action,  and use of policy instruments  
Procedures for balance -of-payments consultations  
8.  Consultations may be held under the simplified procedures approved on 
19 December 1972 (BISD 20S/47 -49, referred to in this Understanding as 
"simplified consultation pr ocedures") in the case of least developed country 
Members or in the case of developing country Members which are pursuing 
liberalization efforts in conformity with the schedul e presented to the 
Committee in previous consultations. Simplified consultation procedures may 
also be used when the Trade Policy Review of a developing country Member is 
scheduled for the same calendar year as the date fixed for the consultations. 
In such  cases the decision as to whether full consultation procedures should 
be used will be made on the basis of the factors enumerated in parag raph 8 
of the 1979  Declaration.  Except in the case of least developed country 
Members, no more than two successive con sultations may be held under 
simplified consultation procedure s.  
Technical assistance   
Notification and documentation  
12.  The Secretariat shall, with a view to facilitating the consultations in the 
Committee, prepare a factual background paper dealing with the different 
aspects of the plan for consultations. In the case of developing country 
Members, the Secretariat document shall include relevant background and 
analytical material on the incidence of the external trading environment on 
the bala nce-of-payments situation and prospects of the consulting Member.  
The technical assistance services of the Secretariat shall, at the request of a 
developing country Member, assist in preparing the documentation for the 
consultations.   
 
13 Nothing in this Understanding is intended to modify the rights and obl igations of Members under Articles  XII or XVIII:B of GATT  1994.  The provisions of Articles  XXII and 
XXIII of GATT  1994 as elaborated and applied by the Dispute Settlement Understanding (DSU) may be invoked with respect to any matters arising from the application of 
restrictive import measures taken for BOP purposes.  WT/COMTD/W/258  
 
- 22 - 
 
  2.3  Agreement on Agriculture  
2.4.  The Agreement on Agriculture contains 1 3 S&D provisions.  The S&D provisions of the 
Agreement fall under four categories.14   
2.5.  These p rovisions cove r positive actions to be taken by Members with respect to developing 
country Members, including LDCs and Net Food -Importing Developing C ountry Members (NFIDCs) , 
and actions developing countries may take as a result of exemptions, time -bound or otherwise 
provided for in the Agreement. With the exception of Article s 12.2 and 9.2(b) , available data show 
that developing countries made use of all the available provisions.  
2.6.  Under the notification requirements adopted by the Committee on Agricu lture (G/AG/2 and 
G/AG/2/Add.1), LDCs are to submit notifications on domestic  support only every two years. 
Developing countries are to notify  their domestic support measures  annually but the Committee on 
Agriculture may, upon request, set aside parts of  the notification requirements.  To date, there has 
been no request for such flexibility.  
2.3.1   Provisions aimed at increasing trade opportunities of developing country Members  
 One provision (Preamble to the Agreement).   
 
2.3.2   Transitional time -periods  
 One provision (Article 15.2).  
 
2.3.3   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, paragraph 3 and footnote 5 ; Domestic food aid: Annex 2, 
paragraph  4, footnotes 5 and 6; Annex 5, Section B).  
 
2.3.4   Provisions relating to LDC Members  
 Three provisions ( Article 15.2, Article 16.115 and Article 16.216). 
 
 
14 Article 15.2 is listed in both the transitional time -periods category and the LDCs category but is not 
counted twice when calcu lating the total number of provisions in the Agreement.  
15 This provision is also available to NFIDCs.   
16 This provision is also available to NFIDCs.    
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- 23 - AGREEMENT ON AGRICULTURE  
PROVISION  COMMENT  
Provisions aimed at increasing trade opportunities of developing country Members  
Preamble  
Having agreed that in implementing their commitments on market access, 
developed country Members would take fully into account the particular needs 
and conditions of developing country Members by providing for a greater 
improvement of opportunities and terms of access for 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 the diversification of production from the 
growing of illicit narcotic crops;   Schedules of developed cou ntry Members show greater -than-average 
reductions in tariffs on a range of products of particular interest to developing 
countries and often their accelerated implementation.   
Transitional time -periods  
Article 15. 2  
Developing country Members shall have the flexibility to implement reduction 
commitments o ver a period of up to ten  years.  Least developed country 
Members shall not be required to undertake reduction commitments.  Used by developing and least developed countries in the establishment of 
scheduled commitments in market access, domestic  support, and export 
subsidies.  The transition period is no longer valid for developing country 
Members.   
Flexibility of commitments, of action, and use of policy instruments  
Article 6.2 ( Domestic Support Commitments) 
In accordance with the Mid -Term Review Agreement that government 
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 subs idies which are generally 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 
domestic support to producers in developing country Members to encourage 
diversification from growing illicit narcotic crops.  Domestic support meeting 
the criteria of this paragraph sha ll not be required to be included in a Member's 
calculation of its Current Total AMS.  A number of developing countries took account of the provision when 
submitting the constituent data and methodologies in support of their 
respective Schedules.  
 
Individu al notifications reflect the extent to which some Members have 
actually taken recourse to this provision during the implementation years. 
These include: Bahrain, Kingdom of; Bangladesh; Barbados; Botswana, Brazil; 
Burundi; Chile, Colombia; Costa Rica; Cuba ; Ecuador; Egypt; Fiji; 
The Gambia; Honduras; India; Indonesia; Jordan; Korea, Republic of; Malawi; 
Malaysia; Maldives; Mauritius; Mexico; Morocco; Namibia; Nepal; Oman; 
Panama; Paraguay, Peru, Philippines; Qatar; Sri Lanka; Thailand; Tunisia; 
Turkey; Unit ed Arab Emirate; Uruguay and  Venezuela, Bolivarian Republic  of;. 
See Members’ notifications in the G/AG/N/ -- series.   
Article 6.4 (b) (Domestic Support Commitments - calculation of current total 
AMS)  
For developing country Members, the de minimis percentag e unde r this 
paragraph shall be 10% . A number of developing countries took account of the de minimis  clause when 
calculating their Base Total AMS in order to schedule domestic support 
reduction commitments.   
 
Actual recourse to the de minimis  clause for the specified percentage, whether 
on a product -specific or non -product specific basis, is reflected in the 
notifications submitted by a number of developing country  Members,  
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- 24 - PROVISION  COMMENT  
including: Bangladesh; Barbados; Brazil; Chile; India; Israel; Jordan;  Korea,  
Republic of; Mexico; Mauritius; Pakistan; Panama; Peru; Philippines; 
Saudi  Arabia, Kingdom of;  Thailand; Tunisia;  Turkey and Uruguay.  See 
Members ’ notifications in the G/AG/N/ -- series.  
Article 9.2(b)(Budgetary outlays for export subsidies)  
(iv) the Member's budgetary outlays for export subsidies and the quantities 
benefi ting from such subsidies, at the conclusion of the implementation  period, 
are no greater than 64% and 79%  of the 1986 -1990 ba se period levels, 
respectively.  For de veloping country Members these percentages shall be 
76 and 86 %, respectively.  This provision made reference to the flexibility to apply lower rate of reduction 
for export subsidies commitments in the schedules of developing country 
Members (see Article 15. 1). All developing country Members having scheduled 
export subsidy reduction commitments (e.g. Venezuela, Bolivarian Republic 
of; Brazil; Colombia; Indonesia; Israel; Mexico; Romania; Turkey and 
Uruguay) have used the flexibility. For further information s ee the individual 
Members' schedules.  
Article 9.4  
During the implementation period, developing country Members shall not be 
required to undertake commitments in respect of the export subsidies listed 
in subparagraphs (d) and (e) of paragraph 1 above, provided that these are 
not applied in a manner that would circumvent reduction commitments:17 A number of developing countries (e.g. Barbados; India; Korea, Republic of; 
Mauritius; Mexico; Morocco; Pakistan; Sri Lanka; Thailand and Tunisia) 
notifie d the use of Article 9.1(d) and/or Article 9.1(e) export subsidies under 
this provision. See developing country Members’ notifications in the G/AG/N/ -
- series.  
Article 12.2 (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.  Viet Nam, Myanmar, and Thailand notified export restriction measures. 
However, t o the extent this provision gives the right to developing country 
Member s under certain condition s not to notify such measures , there is 
there fore no formal indication in the notifications of whether recourse to this 
flexibility has been taken.  
Article 15.1 
In keeping with the recognition that differential and more favourable 
treatment for developing country Members is an integral part of the 
negotiation, S&D in respect of commitments shall be provided as set out in 
the relevant provisions of thi s Agreement and embodied in the Schedules of 
concessions and commitments.  The s chedules of developing countries and LDCs reflect the flexibility on ceiling 
bindings, longer implementation periods, and lower reduction commitments in 
market access, domestic support and export subsidies.  
Annex 2, paragraph 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 whose 
operation 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, including programmes under which stocks of 
foodstuffs for food security purposes are acquired and released at Developing countries took account of the provision in the e stablishment of the 
Schedules. This particular category of government assistance has been 
implemented by several developing coun try Members, as reflected in their 
respective domestic support notifications. See Members ’ notifications in the 
G/AG/N/ -- series.  
 
17 Memo: paragraphs (d) and (e) of Article 9.1 of the Agreement on Agriculture refer to the following exp ort subsidy policies:  
"(d) the provision of subsidies to reduce the costs of marketing exports of agricultural products, (other than widely availab le export promotion and advisory services) 
including handling, upgrading and other processing costs, and the costs of interna tional transport and freight;" and  
"(e) internal transport and freight charges on export shipments, provided  or mandated by governments, on  terms more favourable than for domestic shipments;" .  
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- 25 - PROVISION  COMMENT  
administered prices, provided that the difference between the acquisition  price 
and the external reference price is accounted for in the AMS.  
Annex 2, paragraph 4, footnotes 5 & 6  (Domestic food aid)  
For the pu rposes of paragraphs 3 and 4 of  Annex 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 in conformity with the provisions of  this paragraph.  Developing countries took account of this provision in the establishment of the 
Schedules.  This particular category of government assistance has been 
implemented by several developing country Members, as reflected in their 
respective domes tic support  notifications. See Members notifications in the 
G/AG/N/ -- series.  
Annex 5, Section B  
7.  The provisions of paragraph 2 of Article 4 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 
Member concerned, correspond to 1 % 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 % 
of corresponding domestic consumption in the base period at the beginning o f 
the fifth yea r of the implementation period.  From the beginning of the sixth 
year of the implementation period, minimum access opportunities in respect 
of the products concerned correspon d to 2%  of corresponding domestic 
consumption in the base period an d are increased in equal annual instalments 
to 4% of corresponding domestic consumption in the base period until the 
beginning of the 10th year. Thereafter, the level of minimum access 
opportunities resulting from this formula in the 10th year shall be mai ntained 
in the Schedule of the developing country Member concerned;  The Schedules of Korea, Republic of18; and  Philippines19 reflect recourse to 
this provision.    
 
18 Flexibility extended until 2014 (see G/MA/TAR/RS/98).  In September 2014, Korea submitted a draft modification to its Schedule with a view to terminating Special 
Treatment on the relevant products as of January 2015 and subjecting those products to the application of ordinary customs du ties (G /MA/TAR/RS/396). The certification process 
was completed in January 2020 (WT/LET/1461).  
19 Flexibility extended up to 30 June 2012 (see G/MA/TAR/RS/99).  The Philippines later obtained additional time through a waiver from the General Council to undertake 
tariffication of eligible products so as to subject them to ordinary customs duties no later than 30 June 2017 (WT/L/932).   On  17 October 2019, the Philippines communicated a 
draft containing modifications to Schedule LXXV (G/MA/TAR/RS/ 591) with a view to t erminating and ceasing the application of special treatment on rice pursuant to paragraph 10 
of Annex 5 of the Agreement on Agriculture, and the expiry of the waiver in WT/L/932. The certification process has been ongo ing.  
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- 26 - PROVISION  COMMENT  
(b) appropriate market access opportunities have been provided for in other 
products under this Agreement.  
10.  In the event that special treatment under paragraph 7 is not to be 
continued beyond the 10th year following the beginning of the implementation 
period, the products 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 Sc hedule of the Member concerned.  In other respects, the provisions of 
paragraph 6 shall app ly as modified by the relevant S&D accorded to 
developing country Members under this Agreement.   
Provisions relating to LDC Members  
Article 15. 2 
Developing country Members shall have the flexibility to implement reduction 
commitments o ver a period of up to 10 years.  Least developed country 
Members shall not be required to undertake reduction commitments.  See comment under Article 15.2 of transitional time -periods.   
Article 16.1  
Developed country Members shall take such action as is provided for within 
the framework of the Decision on Measures Concerning the Possible Negative 
Effects o f the Reform Programme on Least Developed and Net Food -Importing 
Developing Countries.  Information on actions undertaken within the framework of the decision is 
contained in the comments relating to paragraph 3(iii) of the Decision on 
Measures Concerning the Possible Negative Effects o f the Reform Programme 
on Least Developed and Net Food -Importing Developing Countries.   
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 on Agriculture. Please see the comments relating to 
paragraph  3(iii) of the Decision on Measures Conc erning the Possible Negative 
Effects o f the Reform Programme on Least Developed and Net Food -Importing 
Developing Countries.   
 WT/COMTD/W/258  
 
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  2.4  Agreement on the Application of Sanitary and Phytosanitary M easures  
2.7.  The Agreement on the Application of  Sanitary and Phytosanitary M easures (SPS Agreement) 
contains six specific S&D provisions which fall under three broad categories:  
2.4.1   Provisions under which WTO Members shou ld safeguard the interests of developing 
country Members  
 Two provisions (Article 10.1 and  10.4).  
 
2.4.2   Transitional time -periods  
 Two provisions (Article 10.2 and 10.3).  
 
2.4.3   Technical assistance  
 Two provisions (Article 9.1.and 9.2).  
 
2.8.  In addition, guidelines and decisions adopted by the Committee have regularly taken  into 
consideration the specific needs and concerns expressed by  developing country Members , and 
contain pertinent provisions . These include:  
a. Guidelines to Further the Practical Implemen tation of Article  5.5 (G/SPS/15);   
b. Decision on the Implementation of Article 4 of the SPS Agreement (on Equivalence ) 
(G/SPS/19/Rev. 2);  
c. Recommended Procedures for Implementing the Transparency Obligations  of the 
SPS Agreement (G/SPS/7/R ev.4);  
d. Procedure to Enhance Transparency of S&D in Favour of Developing Country Members 
(G/SPS/33/Rev.1 ); 
e. Procedure to Encourage and Facilitate the Resolution of Specific Sanitary or Phytosanitary 
Issues among Members in Accordance with Article 12.2  (G/SPS/61) ; 
f. Review of the Operation and Implementation of the Agreement on the Application of 
SPS Measures (G/SPS/6 4 and G/SPS/64/Add.1 ); and  
g. Catalogue of instruments available to WTO Members to Manage SPS Issues (G/SPS/63)  
2.9.   The Secretariat reports annual ly on all SPS -related technical assistance and training activities 
provided by the WTO Secretariat since September 1994 .20 For the period 1994 to 201 9, the 
WTO Secretariat has undertaken a total of 413 technical assistance activities on the SPS Agreement, 
including 9 8 regional (or sub -regional) and 1 93 national seminars (G/SPS/GEN/ 521/Rev.15 ).21 
Training to LDCs and other developing country Members is a regular component of technical 
assistance activitie s.22 
2.10.    The Standards and Trade Development Facility (STDF)  secretariat  also reports on the projects 
and activities of the STDF23, a global partnership that helps developing countries to meet 
SPS requirements for trade, based on international standards.24 The work of the STDF is guided by 
a five -year Strategy (2020 -2024)25 and aims to achieve: (i) more synergies and collaboration driving 
 
20 G/SPS/GEN/521 /Rev.# series .  
21 See also document G/SPS/GEN/521/Rev.15/Add.1 for an update on the SPS technical assistance and 
the training activities that have been delivered via videoconference by the WTO Secretariat from 1 January 
2020 to 30 June 2020 . 
22 G/SPS/W/280/Rev.2 . 
23 In addition to reports at every meeting of the SPS Committee, the STDF secretariat also reports to 
the CTD Aid for Trade Session, and to the Sub -Committee on LDCs .  
24 See: https://www.standardsfacility.org / 
25 See: https://standardsfacility.org/sites/default/files/STDF_Strategy_2020 -2024.pdf  WT/COMTD/W/258  
 
- 28 - 
 
  catalytic SPS improvements in developing counties; and (ii) greater access and use of good practices 
in the SPS area at global, regional and national levels. Since its inception, the STDF has funded more 
than 200 projects worldwide, resulting in increased and sustainable SPS capacity in least developed 
and other developing countries.  The STDF was established by the Food and Agriculture Organization 
(FAO) of the United Nations, the World Organisation for Animal health (OIE), the World Health 
Organization (WHO), the World Bank Group and the WTO, which houses and manages the 
STDF  secretariat and trust fund.  
Equivale nce 
2.11.   In response to a request from the General Council to examine the concerns of developing 
country Members regarding the equivalence of sanitary and phytosanitary measures, the 
SPS Committee adopted guidelines on the Implementation of Article 4 of the Agr eement regarding 
the Reco gnition of Equivalen ce in October 2001 (G/SPS/19). Following instructions from Ministers at 
the Doha Ministerial Conference, f urther guidance and clarifications were subsequently agreed, and 
revised guidelines were adopted in July 2004 (G/SPS/19/Rev.2).   
2.12.   Members are encouraged to provide information regarding their experiences or lack thereof, 
in the implementation of Art. 4 and in the use of guidance developed by the Committee 
(G/SPS/19/Rev.2). In particular, Members  are encouraged to notify any agreement  reached on the 
recognition  of equivalence in accordance with the agreed procedure.    
2.13.   The international stan dard-setting organizations referenced in the SPS Agreement have  also 
developed guidance in this area . The Cod ex Alimentarius Commission (Codex), International Plant 
Protection Convention (IPPC) and the World Organization for Animal Health (OIE) have been invited 
to provide  information on equivalence at each meeting of the SPS  Committee since June  2005.  
Codex has adopted principles for the development of equivalence agreements regarding food safety 
import and export inspection and certification systems, and guidelines on the judgement of 
equivalence of such systems.26 The OIE has developed guidelines on the  judgeme nt of the 
equivalence of sanitary measures.27 The IPPC adopted in 2005 an international standard for 
phytosanitary measures with guidelines for determination and recognition of equivalence of 
phytosanitary measures (ISPM  24). In addition, ISPM  1, which als o includes principles on 
equivalence, was revis ed in 2006.28 
2.14.   In 2018 and 2019, the Committee discussed several proposals on equivalence that were 
submitted under the Fifth Review  of the Operation and Implementation of the SPS Agreement .29 In 
addition, in r esponse to one of those proposals, the Committee agreed in July 2018 to hold a two -part 
Thematic Session on Equivalence in October 2018 and in March 2019.  
2.15.   In October 2018, the first part of the Thematic Session on Equivalence30 was held . In this 
first part, the Secretariat provided an overview of the provisions of the SPS Agreement on 
equivalence (Article 4), of G/SPS/19/Rev.2 , and of related dispute settlement reports. The thematic 
session included a presentation from the Secretariat on equivalence from a TBT perspective. 
Represe ntatives of Codex, OIE and IPPC discussed the concept of equivalence in their respective 
areas. Discussions covered the need to ensure the consistency of the work being undertaken by the 
standard -setting bodies with the WTO Agreements; the challenges of ha ving a common definition of 
equivalence; the lack of consistency in wording across organizations; the situations in which a 
systems approach should be used; and the link between recognition of disease -free areas and 
equivalence determinations.  
 
26 http://www.Codexalimentarius.net/download/standards/10047/CXG_053e.pdf . 
27 https://www.oie.int/index.php?id=169&L=0&htmfile=chapitre_procedures_SPS_agreement.htm .  
28 https://www.ippc.int/static/ media/files/publication/en/2016/01/ISPM_01_2006_En_2015 -12-
22_PostCPM10_InkAmReformatted.pdf .    
29 G/SPS/W/299 , G/SPS/W/301  and G/SPS/W/302/Rev.1 . See the section on equivalence in Part A of 
the Report of the Fifth Review (i.e. document G/SPS/64 ), which provides additional details on the substance of 
the submitted proposals and the subsequent discussions.  
30 The programme is available in document G/SPS/GEN/1640/Rev.1 . Presentations from the thematic 
session are also available at: https://www.wto.org/english/tratop_e/sps_e /workshop301018_e.htm . See also 
section 6 of G/SPS/64/Add.1.  WT/COMTD/W/258  
 
- 29 - 
 
  2.16.   In March 2019, the second part of the Thematic Session on Equivalence31 was held , focusing 
on Members' experiences with the implementation of equivalence, was held. Members presented 
experiences in the implementation of equivalence for specific SPS measures o r groups of 
SPS measures. First, the United States, China, Canada and Peru shared their approaches to 
equivalence in several areas. Secondly, New Zealand, Canada and Australia focused on systems -
based equivalence. Finally, speakers from COMESA, Imperial Co llege London and Peru explored 
other approaches to equivalence. During the session, the principles of transparency, engagement 
and mutual trust were highlighted as prerequisites for the effective implementation of equivalence.  
For more information, refer t o the specific sections on equivalence contained in the Report of the 
Fifth Review.32 
Transparency  
2.17.   Managing information on changes in other Members' measures remains  challenging for many 
developing country Members that also struggle with implementing basic  obligations with respect to 
the transparency p rovisions of the SPS Agreement.  Many developing country Members have flagged 
their need for assistance and support to resolve their individual transparency difficulties, for example 
with the process of se nding  notifications to the WTO.  Other difficulties faced by developing country 
Members relate to the o peration of their SPS National Notification Authority and their National 
Enquiry Point.  
2.18.   As part of the discussion  on the five proposals referred to the SPS Committee by the 
General  Council in 2003 , the SPS Committee tried to address the concerns that underlay the 
proposals  (G/SPS/35) . There have been some important developments that address, in part, some 
of the "ini tial elements" put forward in paragraph 43 of G/SPS/35, including improvements in the 
recommended notification procedures and creation of a public, searchable database of 
SPS notifications to, inter alia , help developing countries better make use of existi ng transparency 
procedures and information.  
2.19.   In June 2008, the SPS Committee adopted the revised Recommended Procedures for 
Implementing the Transparency Obligations of the SPS Agreement (Article 7) ,33 And in June 2018, 
an updated version of the Recommended  Transparency Procedures was circulated as document 
G/SPS/7/Rev.4 . The p ublic version of the SPS Information Management System ( IMS)34 was 
launched in October 2007.  The SPS IMS is a specialized and detailed information source on 
SPS notifications, specific trade concerns  (STCs) , National Notification Authorities (NNAs) and  
National Enquiry Point s (NEPs) contact information, and other SPS  documents.  It allows for 
advanced searches according to specific criteria and also  facilitates the creation of custom reports 
and graphs, which can be shared with interested stakeholders.   
2.20.   The SPS Notification Submission System (SPS NSS)35 is an online platform where 
WTO Members can directly complete and submit notifications. The system  assists Members to be 
more precise in their notifications, and speeds up the processing of notifications, making documents 
accessible to the membership much more quickly. A new and improved version of the SPS NSS was 
launched at the end of March 2017 in c onjunction with the previously -mentioned launch of the 
improved SPS IMS.36 An increased use of the SPS NSS will further improve the amount and the 
quality of information provided by Members in the various notification formats37, as well as the 
accuracy of the information available in the SPS IMS. Interested Members may request login names 
and access passwords for their NNAs  from the Secretariat.38 
 
31 The programme is available in document G/SPS/GEN/1675/Rev.1 . Presentations from the thematic 
session are also available at: https://www.wto.org/english/tratop_e/sps_e/workshop18032019_e.htm . 
32 See documents G/SPS/64 and G/SPS/64/Add.1.  
33 G/SPS/7/Rev.3.  
34 http://spsims.wto.org . 
35 https://nss.wto.org/spsmembers . 
36 See para. 5.3. for more information.  
37 All notification formats can be downloaded from http://www.wto.org/spstran sparency . 
38 Two different user names and passwords are provided (a submitting  user name and a secondary  user 
name). Only the submitting user name  allows to officially submit  the notification to the CRN, but  the secondary 
user name allows other individuals to enter information and review the draft notification.  WT/COMTD/W/258  
 
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  2.21.   The new eAgenda39, launched in 2020, is a collaborative online platform meant to support the 
work of the SPS an d TBT Committees, and possibly other WTO Committees in the future. The 
SPS eAgenda tool allows Members , ahead of a meeting, to include any item on the proposed agenda, 
including STCs, as well as to upload statements.  
2.22.    ePing40 is a publicly available notifi cation alert system. It covers both SPS notifications and 
notifications submitted under the Agreement on Technical Barriers to Trade (TBT). Subscribers 
receive email alerts regarding SPS & TBT notifications covering particular products and/or markets 
of interest to them. In addition, users can search and share notifications, upload additional 
information and related documents, as well as participate in discussion forums. ePing also offers an 
Enquiry Point Management Tool to facilitate domestic as well as in ternational information sharing 
and discussion. The system is expected to help public and private stakeholders, in particular small 
and medium enterprises, to track, consult and comment on measures that are being developed and 
adapt as necessary to changin g regulatory conditions.  
2.23.   A practical manual on the operation of NNAs and NEPs, first circulated in 201141, includes 
guidance for governments to facilitate the implementation of the transparency provisions of the 
SPS Agreement. While it may be especially us eful for developing and least developed countries 
(LDCs), it may also be a helpful reference for countries that are acceding to the WTO and establishing 
NNAs and NEPs, as well as WTO Members in general. This manual was revised in 2018 to reflect the 
new versions of the SPS IMS and NSS platforms and the ePing alert system, and to streamline the 
content. The updated version of the manual is available in English, French and Spanish on the 
SPS gateway of the WTO website.42 Hard copies can be requested from th e Secretariat.  
2.24.   The training and technical assistance activities of the WTO Secretariat on the SPS Agreement 
also devote a significant  amount of time to transparency issues. The WTO Secretariat provides 
training on the SPS eTools  as part of its technical as sistance programmes. Transparency workshops 
have been organized in  1999, 2003, 2007, 2010, 2012, 2015 and 2017 .43. In the context of the 
Fifth Review44, the Committee agreed to hold a Thematic SPS Workshop on Transparency and 
Coordination in June 2019.45 The WTO funded, through assistance from the Doha Development 
Agenda Global Trust Fund (DDAGTF), the participation of government officials from developing and 
least developed country Members  in these workshops . Also, based on the rich and fruitful discussion s 
had during the 2019 Transparency and Coordination Workshop, and in response to the Committee's 
specific recommendation included in the Report of the Fifth Review, the Secretariat prepared a 
collection of resources that can be useful for Members in implem enting their national coordination 
mechanisms.46 
2.25.   For more information, refer to the specific sections on notification procedures and 
transparency contained in the Report of the Fifth Review.47 
Transparency of S&D 
2.26.   In 2004, the SPS Committee formally adopted a Procedure to Enhance the Transparency of  
S&D.48 The Committee agreed to review the proposed notification process after one year to evaluate 
its implementation, and determine whether changes were required and/or  its continuation 
warranted.  Accordi ng to this procedure, if an exporting developing country Me mber identifies in its 
 
39 https://eagenda.wto.org/members/ . 
40 http://www.epingalert.org . 
41 The original version of the manual was written by Ms  Sally Jennings, Ministry for Primary Industries, 
New Zealand, with contributions by the Department of Agriculture and Forestry Biosecurity Australia and the 
WTO Secretariat.  
42 Practical Manual for SPS National Notification Authorities and SPS National Enq uiry Points can be 
downloaded from:  http://www.wto.org/spstransparency . 
43 The reports of these workshops are contained in documents G/SPS/R/16, G/SPS/R/32, G/SPS/R/47, 
G/SPS/R/60, G/SPS/R/68, G/SPS/R/80 , G/SPS/R/89  respectively.  
44 See para. 6.3  in Part A of the Report of the Fifth Review (i.e. document G/SPS/64 ). 
45 The programme is available in document G/SPS/GEN/1694/Rev.2  and the report was circulated as 
G/SPS/R/96 . Presentations from the Thematic Workshop are also available at: 
https://www.wto.org/english/tratop_e/sps_e/workshop15072019_e.htm . 
46 See G/SPS/GEN/1850.  
47 See documents G/SPS/64 and G/SPS/64/Add.1.  
48 G/SPS/33.  WT/COMTD/W/258  
 
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  comments significant difficulties with a proposed SPS measure notified by another Member, the 
Member proposing to introduce the measure will, upon request, enter into discuss ions to examine 
whether and how the identified problem could best be addressed to take into account the special 
needs of the expor ting developing country Member.  Resolution of the concern identified could include 
one or a combination of (1) a change in the  measure;  (2) the pro vision of technical assistance;  or 
(3) the provision of  S&D. Members agreed to inform the Committee regarding the resp onse provided 
to such requests.  At its October  2009 meeting, the Committee adopted a revision of the procedure 
to enh ance the transparency of  S&D.49 
S&D – General Observations  
2.27.   A report to the General Council on the proposals referred to the SPS  Committee was adopted 
in June 2005.50 The report expresses the Committee's commitment to continue to examine the 
proposals befor e it, and any revision of these proposals, with the aim of developing specific 
recommendations for a decision. The report also identifi es elements for discussion on further work 
to assist the Committee to address the concerns underlying the proposals as id entified by Members, 
with a view to fulfillin g the Doha Development Mandate.  Discussion of these elements commenced 
at the Co mmittee meeting of October 2005.  
2.28.   During 2006, the Committee continued its examination of the implementation of the 
SPS Agreement and the concerns of developing country Members. The proposals referred to the 
SPS Committee by the General Council were on the agenda of each meeting of the Committee. 
Although there were substantive discussions of some of the underlying issues i n the proposals , the 
Committee was not able to reach a decision on any of the specific proposals as presented.51   
2.29.   The latest report of the Chairman of the SPS Committee to the General Council on S&D was 
in 2007.52 In addition, a s mentioned above, a t its O ctober 2009 meeting, the Committee adopted a 
revision of the procedure to enhance the transparency of  S&D.53  
Review of the Operation and Implementation of the SPS Agreement  and work of the STDF  
2.30.   At the Fourth Session of the Ministerial Conference, Minister s instructed the SPS Committee 
to review the operation and implementation of the SPS Agreement at least once every four years. 
The Second review of the Agreement was completed in July 2005. The Third Review ended in 
May 2010. The Fourth Review concluded in July 2017 .54 At its Ju ne 2020 meeting, the Committee 
adopted  the Report o f the Fifth Review of the Operation and Implementation of the SPS Agreement.55  
2.31.   The Report of the Fifth Review is comprised of two sections: (i) Part A : Proposals submitted 
under the Fifth Review – which contains the list of the proposals submitted under the Fifth Review, 
as well as information on the discussions and thematic sessions that have taken place on the various 
topics.56 In addition, this sectio n contains information on the areas identified for further work by the 
SPS Committee, including any recommendations; and (ii) Part B : Factual report .57 
2.32.   In the Fifth Review, the Committee has considered proposals and suggestions submitted by 
Members , many o f them by developing country Members,  on the following topics:  
▪ Appropriate level of protection, risk assessment and science;  
▪ Control, inspection and approval procedures (Annex C);  
▪ Equivalence;  
▪ Fall armyworm;  
 
49 G/SPS/33/Rev.1 . 
50 G/SPS/35.  
51 G/SPS/41.  
52 G/SPS/46.  
53 G/SPS/33/Rev.1 . 
54 G/SPS/62 . 
55 See documents G/SPS/64 and G/SPS/64/Add.1.  
56 Part A is contained in document G/SPS/64.  
57 Part B is contained in an addendum to the Report of the Review , G/SPS/64/Add.1 . WT/COMTD/W/258  
 
- 32 - 
 
  ▪ National SPS coordination mechanisms;  
▪ Notification procedures and transparency;  
▪ MRLs for plant protection products;  
▪ Regionalization;  
▪ Role of Codex, OIE and IPPC with respect to specific trade concerns ; and 
▪ Voluntary third -party assurance schemes.  
2.33.   The Report includes recommendations on the topics above, many of them of particular interest 
to developing country Members . For more information, refer to the specific sections in Part A and 
Part B of the Report.  
2.34.   In the context of the Fifth Review, the SPS  Committee held a Thematic Session on Voluntary 
Third-Party Assurance in November 2020.58 The main objectives of the thematic session were to 
receive updates from the international standard -setting bodies on their work in the area; facilitate 
an exchange o f information among Members on their use of voluntary third party assurance (vTPA) 
as part of national SPS control systems; obtain the perspectives and experiences of the private 
sector; and learn about capacity -building initiatives in this area.59 The use  of vTPA programmes is 
one focus of STDF's ongoing Public Private Partnership  (PPP) work (see paragraph 2.3 7 below). New 
projects on piloting the use of vTPA programmes in food control systems started in 2020 and will 
benefit selected countries in Africa60 and Central America.61 
2.35.   The STDF has undertaken work to identify, analyse and foster dialogue on experiences, 
lessons and good practices to improve the implementation of SPS controls in way that facilitates 
safe trade, while minimizing transaction costs .62 Based on Annex C of the SPS Agreement, this work 
has also aimed to integrat e SPS-related components in broader trade facilitation programmes.  In 
parallel, the STDF started projects to assist developing countries in implementing electronic 
phytosanitary63 and veterinary64 certification and is currently facilitating a dialogue on electronic 
SPS certification (SPS eCert) among relevant international organizations, sharing experiences and 
lessons.65  
2.36.   The STDF is also undertaking work on how Good Regulatory Pra ctices (GRP) can be used to 
improve the quality and effectiveness of SPS measures in developing countries. This work will 
provide practical guidance to SPS regulators to ensure that SPS measures are "fit for purpose" and 
that they avoid the creation of non -tariff barriers.66 
2.37.   The STDF brings together diverse public and private sector stakeholders with a role in 
SPS capacity development from across agriculture, health, trade and development. It has funded 
various  projects that contribute to enh ancing inter -agency coordination at a national and/or regional 
level, as well as strengthening linkages between government agencies and the private sector. 
In 2012, it published a study that examined the existence and functioning of national 
SPS coordinati on mechanisms in Africa, providing practical guidance to support their establishment 
and operation.67 The STDF also assists a range of developing countries in applying an evidence -based 
approach to inform and improve SPS planning and decision -making processes, convening a wide 
range of public and private sector stakeholders.68 PPPs have been the focus of STDF work since 
2010, with ongoing work to identify and analyse new PPP examples and case studies.69 In 2017, the  
 
58 See section 11 of the Report of the Fifth Review (G/SPS/64).  
59 See programme circulated in document G/SPS/GEN/17 54/Rev.3 , based on the proposal submitted by 
Belize  in document G/SPS/W/320 . 
60 See: https://www.standardsfacility.org/PG -665  
61 See: https://www.standardsfacility.org/PG -682 
62 See: https://www.standardsfacility.org/facilitating -safe-trade 
63 See: https://www. standardsfacility.org/PG -504 
64 See: https://www.standardsfacility.org/PG -609 
65 See: https://www.standardsfacility.org/SPS -eCert  
66 See: https://www.standardsfacility.org/good -regulatory -practice   
67See: https://www.standardsfacility.org/sites/default/files/STDF_NationalSPSCoordinationMechanisms_
EN_0.pdf    
68 See: https://www.standardsfacility.org/prioritizing -sps-investments -market -access -p-ima  
69 See: https://www.stand ardsfacility.org/public -private -partnerships   WT/COMTD/W/258  
 
- 33 - 
 
  STDF secretariat informed the SPS Committee on  how STDF projects are improving the private 
sector's capacity to implement SPS measures and take advantage of trade opportunities.70 
 
 
70  http://www.standardsfacility.org/partnering -private -sector . Document G/SPS/GEN/1607.   
  WT/COMTD/W/258  
 
- 34 - AGREEMENT ON THE APPLICATION OF SANITARY AND PHYTOSANITARY MEASURES  (SPS AGREEMENT)  
PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing country Members  
Article 10.1 
In the preparation and application of sanitary or phytosanitary measures, 
Members shall take account of the special needs of developing country 
Members,  and in particular of the least developed country Members.  A report to the General Council on the proposals ref erred to the 
SPS Committee was adopted in June 2005 .71 It includes t he text of the 
proposals relating to Article 10.1 . A revised proposal relating to  Article 10.1 
was presented to the Committee in June 2007 and discussed at its October 
meeting.72  
 
In this context, i t may be useful to mention that t he Procedure to Enhance 
Transparency of S&D in Favour of Developing Country Members 
(G/SPS/33/Rev.1 ) was developed explicitly in response to some of the 
S&D proposals, and the proposal relating to Article 10. 1 can be said to have 
been addressed, in part, by the agreed procedure. G/SPS/33/Rev.1  uses 
virtually the same language as parts of the proposal re: "if an exporting 
developing country Member identifies significant problems…" , but provides for 
consultation s to address specific problems  in complying with an SPS measure.  
In G/SPS/33/Rev.1 , the exporting developing country Member should identify 
"the specific problems that the proposed measure may create for its exports, 
or the specific reasons why it is unabl e to comply…" . 
 
Regarding the suggestion in the proposal that Members indicate the names of 
the dev eloping country Members that could be affected by the applied 
measure, the recommended notification procedures adopted by the 
SPS Committee (G/SPS/7/Rev. 4) requests the identification of regions or 
countries that are likely t o be affected by the measure, to the extent 
practicable. This is already included in the notification formats.  
 
The proposal also refers to Members initiating consultation s in the Committee 
before taking any measure likely to affect imports from developing countries. 
In discussions leading to G/SPS/35, Members indicated that they could not put 
on hold measures necessary for health protection in between Committee 
meetings (t hree times per year) – this would contradict the basic right to 
protect health. Alread y Members are obliged to give advance notification of 
proposed measures, and to receive comments from trading partners  (more 
than 27,000 SPS notifications  to date) . There is already a standing agenda 
 
71 G/SPS/35.  
72 JOB(07)/99.   
  WT/COMTD/W/258  
 
- 35 - PROVISION  COMMENT  
item under which Members can raise any questions/concer ns regarding 
notified measures, or any "specific trade concern" about any measure. There 
have been 505 specific trade concerns raised in the SPS Committee since 
1995.  Participation of developing country Members, in terms of number of 
issues raised or supported, has been consistent ly higher than that of 
developed country Members  since 2008 .73 
 
With regard  to the proposal for a n SPS-specific facility under the 
Global  Trust Fund, no such facility was created . However , the WTO joined with 
FAO, WHO, OIE and the World Bank to create the  STDF, which  acts as a 
coordination and financing mechanism for SPS capacity development . In 
addition, the WTO funds the  participation of d eveloping country officials 
(approx imately  65) once each year in a workshop  and in the 
Advanced  SPS Course .74 Codex, IPPC and OIE all have trust funds to help fund 
participation, and WTO  and the STDF have in the past assisted in the 
establishment of region al initiatives that also help fund participation.  The aim 
of the WTO training programmes at both regional and national levels  is to 
increase knowledge of the SPS Agreement in developing countries .  
 
In relation to the legal interpretation of Article 10.1, i n US – Animals , Argentina 
argued that the United States failed to accord Argentina special and differential 
treatment in the preparation and application of its SPS measures as required 
by Article 10.1 of the SPS Agreement. The Panel found that Artic le 10.1 
imposes a positive obligation that is subject to dispute settlement, and that 
Argentina did not satisfy its burden of proof to establish that the United States 
did not take account of its special needs as required by Article 10.1 
(WT/DS447/R, paras . 7.691 and 7.713).   
Article 10.4 
Members should encourage and facilitate the active participation of developing 
country Members in the relevant international organizations.  The General Council Decision of 15  December  2000 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 their work, these organizations are urged to ensure 
the participati on of Members at different levels of development and from all 
geographic regions, throughout all phases of standard development"  
(WT/L/384) . 
The Director -General provided three reports regarding his efforts in this area, 
the last one in the lead up to the Doha Ministerial Conference.75 At the 
 
73 One "issue" refers to one Member raising a particular concern, so several Members raising the same concern would be counted a s several "issues".  
74 Since 2016, WTO -funded workshop participants are no longer sponsored to participate in the SPS Committee mee tings, in addition to their attendance at the workshop.  
75 WT/GC/45, WT/GC/46, WT/GC/54.   
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Doha Ministerial Conference, Members urged him to continue his efforts to 
facilitate participation of developing countries in standard setting.  
 
 The growing consensus that financial support was needed to enhance 
participation of developing country Members in international organizations led 
to the creation of several funding initiatives.  The Heads of the FAO, the OIE, 
the WHO, the World Bank and the  WTO issued a joint statement during the 
Doha Ministerial Conference reaffirming their commitment to enhance 
developing countries' capacity to participate effectively in the development 
and application of international standards and in taking full advantag e of trade 
opportunities.76 (These discussions led to the establishment of the STDF ). 
 
 A number of developments have since occurred which address s ome of the 
underlying concerns.  With respect to the three standard -setting bodies of 
relevance under the SPS Agreement, trust funds have been established to 
increase participation of developing country Members in the standard -setting 
activities of the IPPC, of the FAO/WHO Codex and of t he OIE.  
 
 In addition, the OIE supports the participation of developing country Members 
in the elaboration of st andards by ensuring that experts from every region 
participate in developing the draft t ext of a scientific standard. The Codex and 
the IPPC have trust funds which sponsor the participation of officials from 
developing countr y Members and economies in transition to participate in their 
meetings. These programmes are aimed at enhancing those o fficials' level of 
participation in the elaboration of Codex and IPPC standards.   
 
Meetings of the SPS Committee have , when possible , been scheduled 
back-to-back with the meetings of the Codex Commission and/or IPPC, to 
enable SPS experts from developing countries to combine both meetings in 
one trip.   
 
76 WT/MIN(01)/ST/97.   
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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 for compliance should be accorded on products of interest 
to developing country Members so as to maintain opportunities for thei r 
exports.  The Decision on Implementation -Related Issues and Concerns taken at the 
Doha Ministerial Conference in 2001 included, inter alia , a clarification on 
Article 10.2.77 It specifies that where the appropriate level of protection allows 
scope for the  phased introduction of  SPS measures, the "longer time -frame 
for compliance" referred to in Article 10.2 shall nor mally mean at least 
six months.  Where the phased introduction of a new measure is not possible, 
but a Member identifies specific problems, the  Member applying the new 
measure shall enter into consultations, upon request, to try to find a mutually 
satisfa ctory solution.  The Decision also indicated that in the context of 
paragraph 2 of Annex B of the SPS Agreement, a period of six months shall 
normally be provided between the publication of a measure and its entry into 
force.  
 
The relationship between the time -frames in different provisions of the 
SPS Agreement is described in G/SPS/GEN/819.  
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. 
 
Technical assistance  
Article 9.1  
Members agree to facilitate the provision of technical assistance to other 
Members, especially developing country Members, either bilaterally or through 
the appropriate international organizations. Such assistance may be, 
inter alia, in the areas of processing technologies, research and infrastructure, 
including in the establishment of national regu latory bodies, and may take the 
form of advice, credits, donations and grants, including for the purpose of 
seeking technical expertise, training and equipment to allow such countries to 
adjust to, and comply with, sanitary or phytosanitary measures necess ary to 
achieve the appropriate level of sanitary or phytosanitary protection in their 
export markets.  Technical assistance is a standing agenda item. At each regular meeting of the 
SPS Committee, Members and Observers are invited to identify any specific 
technical assistance needs which they may have. The WT O Secretariat  report s 
on its assistance activities  and the STDF secretariat reports on STDF activities 
and projects . In addition, Members regularly update the Committee on the 
SPS-specific assistance and  capacity  building they provide. The 
representatives of Codex, OIE, IPPC and of the oth er Observer organisations, 
including FAO, the World Bank, OIRSA, IICA, UNIDO and UNCTAD, provide 
regular updates concerning their provision of technical assistance.  
 
Article 9.2  
Where substantial investments are required in order for an exporting 
developing country Member to fulfil the sanitary or phytosanitary  
In discussions in the SPS Committee , some developing country Members have 
indicated that although a substantial am ount of technical assistance is 
 
77 WT/MIN(01)/17, paragraph 3.1.   
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requirements of an importing Member, the latter shall consider providing such 
technical assistance as will pe rmit the developing country Member to maintain 
and expand its market access opportunities for the product involved.  provided in the SPS area, in many cases this assistance is not appropriate or 
does not correspond to the needs of the developing country.  
 
The view was expressed that S&D provisions would be effective only if they 
were compl emented by sufficient technical assistance to strengthen 
developing countries' ability to deal with scientific issues, especially risk 
assessment, and to improve laboratory facilities and technologies needed to 
comply with SPS obligations.78 
 
Noting their growing interest in trading with other developing countries, a 
number of developing country Members expressed concern that proposals for 
technical assistance to be provided by developed countries to specific 
developing country trading partners could discr iminate among trading 
partners.  In addition, a number of delegations suggested that S&D and 
technical assistance could be provided by some developing countries to other 
developing countries. Some Members also noted that justified SPS measures 
should not be withdrawn simply because some Members might have difficulty 
complying with the requirement.  
 
78 G/SPS/R/19 and G/SPS/GEN/128.   
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It may be noted that s everal Members have created specific mechanisms to 
assist developing countries to participate in the relevant international 
institutions and i n the activities of the SPS Committee, such as the Initiative 
for the Americas on Sanitary and Phytosanitary Measures.79 Furthermore, 
bilateral technical assistance related to SPS capacity is being provided by 
many Members.80 
 
The STDF provid es funding for  SPS capacity development  through a demand  
driven process. It finances Project Preparation Grants (PPGs) to help turn good 
ideas into  sound and sustainable proposals for funding from STDF  or external 
funding sources.  It also supports innovative and collabo rative projects that 
promote compliance with international standards and other SPS requirements. 
Governments, private sector associations, academic institutions, etc. , can 
apply for STDF funding, but the endorsement of all relevant government 
agencies is r equired, as well as  a financial/in -kind c ontribution from 
beneficiaries.  From 2004 to 2020 , the STDF  has funded over 200 PPGs and 
projects,  along with numerous cross-cutting practical studies, guidelines and 
briefing notes . In addition to ongoing thematic work on PPPs, SPS eCert, GRPs 
and P -IMA, studies have been undertaken and published on enhancing 
SPS capacity in LDCs, management of invasive alien species, creation of 
national and regional SPS coordination mechanisms, SP S risks related to 
climate change , and SPS capacity evaluation tools . 
 
Since the SPS Agreement entered into force, the FAO/WHO, OIE and IPPC 
have also developed and/or strengthened technical assistance programmes, 
including conferences, seminars and worksh ops, to enhance nati onal 
capacities on SPS matters.  The IPPC developed a diagnostic tool, the 
Phytosanitary Capacity Evaluation (PCE), to help countries address their 
current capacity and identify needs for assistance.81 Similar diagnostic tools 
have been developed by the FAO/WHO with respect to food safety, and by 
OIE.82  The STDF has captured information on all available tools in a short 
briefing note.83 
 
  
 
79 G/SPS/GEN/549.  
80 Paragraphs 27 to 46 of document G/SPS/GEN/543 provide a summary d escription of recent actions taken to enhance the provision of SPS -related technical assistance.  
81 http://www.ippc.int  
82 See G/SPS/GEN/525;  also "Performance, Vision and Strategy (PVS) for National Veterinary Services", available from http://www.oie.int  
83 See: https://www.standardsfacility.org/sites/default/files/STDF_Briefing_14.pdf   
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 COMMENT  
Committee Decision on Proced ure to enhance transparency of special and d ifferential treatment in favour of developing country Members  
G/SPS/33/Rev.1.  
 One of the specific issues raised in the Committee has been the need to 
enhance transparency regarding the provision of  S&D. In October 2004 it 
adopted an elaboration of the st eps to implement a procedure  agreed to in 
principle in March 2003 .84 This procedure provides for the submission of 
specific addenda to notifications which indicate when S&D or technical 
assistance has been requested in the context of the notification of a new or 
modified SPS measure, and what response has been given to the request. The 
Committee agreed to review the proposed notification process one year after 
its adoption, to evaluate its implementation, and determine whether changes 
are required and/or it s continuance warranted.  
 
In February 2006, the Committee agreed to further extend the procedure for 
transparency of S&D or technical assistance provided in response to the 
specific needs of developing country Mem bers (G/SPS/33/Add 1). However,  to 
date th ere has been no indication that Members are using this procedure, and 
no not ifications have been submitted.  Some Members have suggested that a 
mechanism is needed to help developing country Members cope with the large 
number of notifications concerning cha nging requirements.  
 
 At its October 2009 regular meeting, the Committee adopted, on an ad 
referendum basis, a revision of the procedure to enhance the transparency of  
S&D. The revised decision was circulated as G/SPS/33/Rev.1.  
Recommended Notification Procedures  
G/SPS/7/Rev. 4.  There have been some important developments that address, in part, some of 
the elements in paragraph 43  of document G/SPS/35 , including:  
(a) improvements in the recommended notification procedures  
(G/SPS/7/Rev. 4), and (b) creation of a public, searchable database of SPS 
notifications (SPS IMS) to, inter alia , help developing countries better make 
use of existing transparency procedures and information .   
 
 
84 G/SPS/33.  WT/COMTD/W/258  
 
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  2.5  Agreement on Technical Barriers to T rade 
2.38.   The Agreement on Technical Barriers to Trade (TBT Agreement) contains a total of twenty -five 
provisions relat ing to technical assistance and/or S&D, the majority of them contained in Articles  11 
and 12 .85  
2.5.1   Provisions aimed at increasing trade opportunities  of developing country Members  
Three provisions (Preamble ( 8th recital) to the Agreement; Article 10.6 and Article 12.6 ). 
 
2.5.2   Provisions under which WTO Members should safeguard the interests of developing 
country Members  
Ten provisions (Preamble ( 9th Recital) to the Agreement; Article 2.12; Article 5.9; 
Article  12.1; Article 12.2; Article 12.3; Article 12.5; Article  12.9; Article 12.10  and 
Article  14.4). 
 
2.5.3   Flexibility of commitments, of action, and use of policy instruments  
 Two provision s (Article 10.5  and Article  12.4) . 
 
2.5.4   Transitional time -periods   
 One provision (Article 12.8) . 
 
2.5.5   Technical assistance  
Nine provisions (Article 11.1; Article 11.2; Article 11.3; Article 11.4; Article 11.5; 
Article  11.6; Article 11.7 ; Article 11.8  and Article 12.7) . 
 
2.5.6   Provisions relating to LDC Members  
 Three  provision s (Article 11.8 ; Article 12.7 and Article 12.8 ).   
 
Overall context of S&D in the TBT Agreement86 
2.39.   While the ninth  recital of th e Preamble of the TBT Agreement recognizes that developing 
countries may encounter "special difficulties" in, and  may thus need assistance with,  the formulation 
and application of TBT measures, the eighth  recital of the Preamble, more positively, recognize s "the 
contribution which international standardization can make to the transfer of technology from 
developed to developing countries ".  
2.40.   Article 12 of the TBT Agreement is the provision of the Agreement  that more specifically deals 
with S&D of developing country Members. This Article has been a topic of consideration in  the 
TBT Committee since 1995. On various occasions, Members have exchanged information and views 
on the operation and implementation of S&D under the TBT Agreement. Under Article 12.1, Membe rs 
shall provide differential and more favourable treatment to developing country Members, both 
through the provisions of Article 12, as well as through the relevant provisions of other Articles of 
the Agreement. For example, pursuant to Article 2.12 of th e TBT Agreement, Members shall allow a 
"... reasonable interval between the publication of technical regulations and their entry into force in 
order to allow time for producers in exporting Members, and particularly in developing country 
Members, to adapt their products or methods of production to the requirements of the importing 
Member" (the corresponding provision for conformity assessment procedures is contained in 
Article  5.9). The Decision on Implementation -Related Issues and Concerns adopted at the 
 
85 Article  11.8 and Article 12.7 are listed in both the technical assistance category and the LDCs 
category, while Article 12.8 is listed in the transitional time periods  category as well as in the LDCs category. 
However, these provisions are only counted once when calculating the total number of provisions in the 
Agreement.  
86 For further information on various TBT S&D -related issues, including a summary of WTO disputes 
involving TBT S&D provisions, see Secretariat Note in JOB/TBT/ 65 ("Special and Differential Treatment and 
Technical Assistance in the TBT Context "). WT/COMTD/W/258  
 
- 42 - 
 
  Fourth  WTO Ministerial Conference in Doha, Qatar, in November 2001 clarified the phrase 
"reasonable interval". According to the Decision, the phrase shall be understood to mean "normally 
a period of not less than six months, except when this would be ineffective in fulfilling the legitimate 
objectives pursued".  
2.41.   Pursuant to Article 12.2, Members shall give particular attention to the provisions of the 
TBT Agreement concerning developing country Members' rights and obligations and shall take into 
account  the special development, financial and trade needs of developing country Members in the 
implementation of the Agreement, both nationally and in the operation of the Agreement's 
institutional arrangements.  
2.42.   The TBT Agreement has a separate Article on t echnical assistance (Article  11). The 
eight paragraphs of Article 11 include two sorts of obligations: obligations to advise other Members, 
especially developing country Members, on certain issues, and obligations to provide them with 
technic al assistance. Although there is a link between technical assistance and  S&D – and this was 
noted by Member s during the Fourth Triennial Review (in 2006)87 - to date , these two issues have 
been discussed separately in the TBT  Committee. What follows is an overview of the Com mittee's 
work in these  areas. 
TBT Committee: triennial reviews  
2.43.   At the Fourth Triennial Review (2006), the Committee underscored the continuing need for 
exchanges of information concerning implementation of the S&D of the Agreement.  This includes 
sharing o f information on S&D provided by Members and its impact, as well as information on how 
Members have taken into account S&D provisions in the preparation of technical regulations and 
conformity assessment procedures. The Committee also noted the possible ch allenges of 
ascertaining and providing information on S&D and also a possible link between discussions on S&D 
and technical assistance. In order to have a more focused exchange of information, the Committee 
agreed88: 
a. to encourage Members to inform the Comm ittee of S&D provided to developing country 
Members, including information on how they have taken into account S&D provisions in 
the preparation of technical regulations and con formity assessment procedures; and 
b. to encourage developing country Members to u ndertake their own assessments of the 
utility and benefits of such  S&D. 
2.44.   At the Sixth Triennial Review (2012), the Committee emphasized, again, the importance of 
Members providing S&D to developing Members  through the implementation of Article 12 of the 
TBT Agreement. With a view to furthering discussion in this area, Members agreed to exchange 
views and explore ideas on the implementation of Article 12 of the TBT Agreement with respect to 
the preparation of technical regulations, standards and conformity ass essment procedures, and the 
enhancement of the effective operation of Article 12, in coordination with the CTD.89 
2.45.   At the Seventh Trienn ial Review (2015), building on exchanges that took place in the context 
of thematic sessions on S&D held on 29 October 20 1390 and 4  November  201491, as well as on 
previous decisions and recommendations of the Committee – and with a view to furthering its work 
in the area of S&D – the Committee agree d to encourage Members to continue to exchange 
information on the implementat ion of Article 12 of the TBT Agreement, with a view towards 
enhancing the eff ective operation of Article 12.92 
 
87 G/TBT/19, paragraph 81.  
88 G/TBT/19, paragraphs 81 -83.   
89 G/TBT/32, 29 November 2012, para graph  22. 
90 G/TBT/GEN/156 . 
91 G/TBT/GEN/174.  
92 G/TBT/37,  3 December 2015, paragraph 7.6.  WT/COMTD/W/258  
 
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  2.46.   Additionally, with respect to the technical assistance -related obligations under Article 11 of 
the TBT Agreement, at the Seventh Triennial  Review  (2015)  the Committee  agreed, as part of its 
2016-2018 work programme:93 
a. to reaffirm the need to review the effectiveness of technical assistance and capacity 
building activities among Members in the TBT area, and encourage Members to continue 
to exchange experiences on technical assistance;  
b. to stress the importance and discuss possible ap proaches to enhancing the active 
participation of developing Members  in thematic sessions held by the Committee;  and 
c. to hold a thematic session in November 2016 on technical assistance, including discussion 
of: 
i. the positive effects of technical assistance and capacity building in the TBT area for 
international trade; and,  
ii. possible approaches to identifying gaps between the demand and supply of technical 
assistance in the TBT area for developing Members , and seeking to close them where 
they exist, including through exploring the need for more coordination and better 
targeted TBT -related technical assistance.  
2.47.   The 2015 decision to discuss approaches to enhancing developing Members ' participation in 
thematic sessions  was followed up at the Eighth  Triennial Revie w (201 8), in which the Committee 
agreed to:  
• "encourage  a more balanced representation of speakers in thematic sessions, from all 
regions in the world including developing and least developed Members (LDCs) "; and  
 
• "request  the Secretariat to explore the use of WTO technical assistance funding to support 
participation of speakers from LDCs, and to consider other ways of facilitating engagement 
(e.g. streaming); "94 
 
2.48.   Additionally, with a view to furthering its work in the area  of technical assistance, the 
TBT Committee  also agree d at the Eighth  Triennial Review (201 8) to: 
• encourage  Members to continue providing and exchanging experiences on technical 
assistance, including on how to improve donor coordination;  
 
• to request  the Se cretariat to provide a presentation on the feasibility, including challenges 
and options, of expanding the present STDF to encompass measures covered by the 
TBT Agreement, or setting up a separate and dedicated TBT development facility; and,  
 
• develop  a good practice guide on how to prepare a comment on a WTO notified technical 
regulation or conformity assessment procedure.95 
 
TBT Committee: specific trade concerns  
2.49.   Reference to S&D is, on occasion, made in the context of Members' discussion of  specific 
measures (referred to as " specific trade concerns ", or STCs). A review of the relevant records 
indicates that the subject of S&D has been explicitly referred to in  at least  23 STCs raised in the 
TBT Committee  (out of 662 STCs raised since 1995 ).96 Within each of these concerns, S&D is 
normally  one of several aspects raised , not the focus of the complaint . Broadly, the references to 
S&D in these discussions revolve around, for instance : calls to take into account S&D – including 
 
93 G/TBT/37,  3 December 2015, Section 6, pp. 16 -18. 
94 G/TBT/ 41, 19 November 2018, paragraph 8.2(a)(ii).  
95 G/TBT/ 41, 19 November 2018, paragraph 7.12. The STDF is mentioned and expla ined in further detail 
above in Section 2.4  on the SPS Agreement.  
96 For some examples of STCs in which the issue of S&D has been raised, see G/TBT/M/58 (paras. 2.2 -
2.4); G/TBT/M/54 (paras. 62 -66); and G/TBT/M/53 (paras. 127 -130).  WT/COMTD/W/258  
 
- 44 - 
 
  through consultation s, exceptions, longer comment or implementation periods, and technical 
assistance  – as well as c laims that the TBT Agreement's provisions on S&D have not been followed  
and long with requests for information on how S&D has been taken into account.  
Dispute s ettlement  
2.50.   Since 1995, nine WTO disputes have raised one or more claims under S&D provisions in the 
TBT Agreement (mostly those under Article 12).97 But only in two of these disputes did a Panel (or 
the Appellate Body) issued a Report considering these prov isions in greater depth .98 Issues that 
arose in these two cases include, for example: whether Article 12.3 of the TBT Agreement involves 
one or two legal obligations; the meaning of "take account of" , "special development, financial and 
trade needs" and "d eveloping country"; and the distribution of the burden of proof under Article 
12.3.99  
2.51.   With respect to the meaning of the obligation in Article 12.3 that Members "take account of " 
the special development, financial and trade needs of developing countries w hen preparing and 
applying TBT measures, the Panel in US – COOL  stated:  
" … in the context of Article 12.3 of the TBT Agreement, the term 'take 
account of' entails that Members are obliged to accord active and 
meaningful consideration to the special develo pment, financial and trade 
needs of developing country Members. … As to what such active and 
meaningful consideration means in practical terms, we do not read 
Article  12.3 of the TBT Agreement as prescribing any specific way. In 
particular, while not exclu ding it, Article 12.3 does not specifically require 
WTO Members to actively reach out to developing countries and collect 
their views on their special needs. Further, we do not interpret the term 
'take account of' in Article 12.3 of the TBT Agreement as an  explicit 
requirement for Members to document specifically in their legislative 
process and rule -making process how they actively considered the special 
development, financial and trade needs of developing country Members. … 
"100 
 
97 In ascending chronologi cal order, these disputes were: EC — Scallops (Peru); EC — Sardines (Peru); 
Argentina — Measures Affecting the Import of Pharmaceutical Products (India); EC — Measures Affecting 
Imports of Wine (Argentina); EC — Approval and Marketing of Biotech Products ( Argentina); 
US - COOL  (Mexico) ; US — Clove Cigarettes (Indonesia)  and, recently, EU — Palm Oil (Indonesia)  and EU  and 
certain member states – Palm Oil (Malaysia) . The Panel in EU – Palm Oil  (Indonesia)  was established and 
composed in 2020 and this dispute is ongoing as of the writing of this Note. For more information see 
https://www.wto.org/english/tratop_e/dispu_e/cases_e/ ds593_e.htm . The dispute in EU and certain member 
states – Palm Oil (Malaysia)  was lodged in January 2021 and is still under formal consultations phase. For more 
information see  https://www.wto.org/english/tratop_e/dispu_e/cases_e/ds600_e.htm . 
98 US – Clove Cigarettes  (WT/DS406/R ) and US – COOL  (WT/DS384 ). The Panel in EC — Approval and 
Marketing of Biotech  Products (WT/DS293/R) made some brief statements on Article  12 of the TB T Agreement  
in the context of its preliminary ruling at the early stages of that dispute's proceedings (see para. 7.47, quoting 
paras.  74 to 77 of the preliminary rulings relevant to Article 12  (in particular para. 75, where the Panel states 
that Article 1 2 contains various separate S&D obligations, instead of  a single one )).  
99 Outside the context of Article 12, the Appellate Body in US – Clove Cigarettes  made some relevant 
statements with respect to Article  2.12 of the TBT Agreement  – which requires Members to allow a "reasonable 
interval" between the publication and entry into effect of a technical regulation. The Appellate Body stated, for 
instance, tha t "the concept of a 'reasonable interval ' …  is meant to provide a degree of certainty to producers 
in exporting Members, and particularly in developing country Members , with regard to the time within which an 
importing Member's technical regulation can re asonably be expected to enter into force. " (para.  287; emphasis 
added).  
100 US – COOL , Panel Report, paras. 7.786 -7.788 (agreeing with the parallel interpretation of the Panel 
in EC - Approval and Marketing of Biotech Products  of a similarly -worded S&D provi sion of the SPS Agreement: 
Article 10.1).  WT/COMTD/W/258  
 
- 45 - 
 
  2.52.   In US – Clove Cigarettes  the Panel considered that the term "take account  of" in Article 12.3 
does not  "necessarily mean that the Member preparing or applying a technical regulation must agree 
with or accept the developing country's position and desired outcome."101 These findings by  the 
Panels  were not appealed.  
 
101 US – Clove Cigarettes , Panel Report, para. 7.646 (agreeing with the parallel interpretation of the 
Panel in EC – Approval and Marketing of Biotech Products  of a similarly -worded S &D provision of the SPS 
Agreement : Article 10.1).  Similarly, the Panel in US – COOL  found that "Article 12.3 of the TBT Agreement 
does not amount to a requirement for WTO Members to conform their actions to the special needs of 
developing countries but merely to give consideration to such  needs along with other factors before reaching a 
decision." ( US – COOL , Panel Report, para. 7.781).   
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PROVISION  COMMENT  
Provisions aimed at increasing trade opportunities of developing country Members  
Preamble of the TBT Agreement, 8th recital  
Recognizing  the contribution which international standardization can make to 
the transfer of technology from developed to developing countries;   
Article 10.6  
The Secretariat shall, when it receives notifications in accordance with the 
provisions of this Agreement, circulate copies of the notifications to all 
Members and interested international standardizing and conformity 
assessment bodies, and draw the attention of developin g country Members to 
any notifications relating to products of particular interest to them.   
Article 12.6  
Members shall take such reasonable measures as may be available to them to 
ensure that international standardizing bodies, upon request of developing 
country Members, examine the possibility of, and, if practicable, prepare 
international standards concerni ng products of special interest to developing 
country Members.   In the First Triennial Review (November 1997), the TBT Committee reiterated 
that in the preparation of international standards, it was important, inter alia , 
that trade needs were taken into account along with technical progress and 
Article 12.6 concerning products of special interest to developing country 
Members.102 The TBT Committee also agreed to consider, as part of its work 
programme, inviting representatives of relevant international sta ndardizing 
bodies and international systems for conformity assessment procedures to 
report to the Committee on whether and how account is taken of the special 
problems of developing countries in such bodies and systems.103 
 
 At the Second Triennial Review (November 2000), and in order to improve the 
quality of international standards and to ensure the effective application of the 
TBT Agreement, the TBT  Committee agreed there was a need to develop 
principles concerning transparency, openness, impartiality an d consensus, 
relevance and effectiveness, coherence and developing country interests that 
would clarify and strengthen the concept of international standards under the 
Agreement and contribute to the advancement of its objectives.104 In this 
regard, the TBT  Committee adopted a Decision containing a set of principles 
it considered important for the development of international standards, guides 
and recommendations.105 Section F of the Decision deals wi th the 
"Development Dimension". It states:  "Constraints on developing countries, in 
particular, to effectively participate in standards development, should be taken 
 
102 G/TBT/5 , paragraph 20.  
103 G/TBT/5, paragraph 33(b)(iii). These elements were subsequently reflected in the Committee's work programme, see G/TBT/M/13, paragraph 119.  
104 G/TBT/9, paragraph 20.  
105 G/TBT/1/Rev.9, Annex B (pp. 37 -39).  
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- 47 - PROVISION  COMMENT  
into consideration in the standards development process. Tangible ways of 
facilitating developing countries' participation in international standards 
development should be sought. The impartiality and openness of any 
international standardization process requires that developing countries are 
not excluded de facto from the process. With respect to improving participation 
by developing countries, it may be appropriate to use technical assistance, in 
line with Article 11 of the TBT Agreement. Provisions for capacity building and 
technical assistance within international standardizing bodies are important in 
this context."  
 
  At the 2001 Doha Ministerial Conference, in the Decision on 
Implementation -Related Issues and Concerns, Members took note of actions 
taken by the Director -General to facilitate the increased participation of 
Members at different levels of development in the work of the rel evant 
international standard -setting organizations, as well as his efforts to 
coordinate with these organizations and financial institutions in identifying 
TBT-related technical -assistance needs and how best to address them. The 
Director -General was urged to continue his cooperative efforts with these 
organizations and institutions, including with a view to according priority to 
the effective participation of LDCs and facilitating the provision of technical 
and financial assistance for this purpose.106 As a follow -up to this, in 
2001-2002, the WTO Secretariat, in cooperation with various international 
standard -setting organizations, held five regional workshops (Bangkok, 
Belgrade, Bogotá, Cairo and Nairobi) aimed at identifying possible actions to 
enhance the  participation of developing countries in international 
standardization.107 Presently, observer international standard -setting 
organizations report regularly to the TBT Committee on actions they are taking 
to enhance the participation of developing country Members in their work.  
 
At its Fourth Triennial Review (in 2006), the TBT Committee noted and 
welcomed the actions taken by observer international standardizing bodies to 
enhance the participation of developing country Members in their work and 
 
106 WT/MIN(01)/17, paragraph 5.3.   
107 For additional i nformation on follow -up to this decision, see WT/GC/W/500, pp. 12 -13. 
  
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invites the se and other international standardizing bodies to provide 
information on steps taken to ensure their effective participation.108   
Provisions under which WTO Members should safeguard the interests of developing country Members  
Preamble of the TBT Agreement, 9th recital  
Recognizing  that developing countries may encounter special difficulties in the 
formulation and application of technical regulations and standards and 
procedures for assessment of conformity with technical regulat ions and 
standards, and desiring to assist them in their endeavours in this regard;   
Article 2.12  
Except in those urgent circumstances referred to in paragraph 10, Members 
shall allow a reasonable interval between the publication of technical 
regulations and their entry into force in order to allow time for producers in 
exporting Members, and particularly in developing country Members, to adapt 
their products or methods of production to the requirements of the importing 
Member.   
Article 5.9  
Except in those urgent circumstances referred to in paragraph  7, Members 
shall allow a reasonable interval between the publication of requirements 
concerning conformity assessment procedures and their entry into force in 
order to allow time for producers in exporting Members, and particularly in 
developing country Members, to adapt their products or methods of production 
to the requirements of the importing Member.   
Article 12 
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 of other Articles of this Agreement.   
Article 12.2  
Members 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 of developing 
country Members in the implementation of this Agreement, both nationally 
and in the operation of this Agr eement's institutional arrangements.   
Article 12.3 Various Members have referred to the need for information to be provided as 
to how S&D is taken into account in the development of technical regulations 
 
108 For instance, the ISO General Assembly adopted, in 2004, an ISO Strategic Plan for the period 2005 -2010 which aims, inter alia , at enhancing developing country 
involveme nt in its tech nical activities.  The IEC has also reported on the use of its "Affiliate Country Programme", which is aimed at facilitating the participation o f developing 
countries in the elaboration of internatio nal electrotechnical standards.  The FAO/WHO (for Codex) ha s set up trust funds to enhance the participation of d eveloping countries in 
standard -setting meetings and activities, training programmes and regional technical consultations on stand ards and their implementation. G/TBT/19, paragraph 77.    
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Members shall, in the preparation and application of technical regulations, 
standards and conformity assessment procedures, take account of the special 
development, financial and trade needs of developing country Members, with 
a view to ensuring that such technical regulations, standards and conformity 
assessment procedures do not create unnecessary obstacles to exports from 
developing country Members.  and conformity assessment procedures. Such references have been raised in 
the TBT Committee's discussio ns on S&D and also in the context of other items 
on the Committee's agenda, such as specific trade concerns. Further, at the 
Third Triennial Review (November  2003), the TBT Committee resolved that to 
improve the ability of developing country Members to com ment on 
notifications, and consistent with the principle of S&D, developed country 
Members were encouraged to provide more than a 60 -day comment period.109 
 
In the area of conformity assessment, the TBT Committee has acknowledged 
the benefits of Supplier's Declarations of Conformity (SDoC)110, as a flexible 
and trade -friendly approach to conformity assessment.111  
 
The TBT Committee has held focused discussions on SDoC, including on how 
suppliers from developing country Members exporting to markets of develope d 
country Members could benefit from this approach. In accordance with the 
work programme on conformity assessment agreed at the Third  Triennial 
Review, the TBT Committee engaged in an in -depth discussion of SDoC at a 
special meeting held in June 2004, and  a workshop specifically on SDoC was 
held in March 2005.112 
Article 12.5  
Members shall take such reasonable measures as may be available to them to 
ensure that international standardizing bodies and international systems for 
conformity assessment are organ ized and operated in a way which facilitates 
active and representative participation of relevant bodies in all Members, 
taking into account the special problems of developing country Members.   
Article 12.9  
During consultations, developed country Members shall bear in mind the 
special difficulties experienced by developing country Members in formulating 
and implementing standards and technical regulations and conformity 
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 fin ancing, trade 
and development.   
 
109 G/TBT/13, par agraph 26, first tiret.   
110 A procedure by which a supplier provides assurance of conformity with specified requirements.   
111 G/TBT/13, paragraph 33.   
112 The Report of the Special Meeting of the TBT Committee Dedicated to Conformity Assessment Procedures H eld on 29 June 2004 is contained in G/TBT/M/33/Add.1. The 
Committee's work programme on conformity assessment is contained in G/TBT/ 13, paragraph  40. A report on the 21  March 2005 SDoC workshop is contained in Annex 1 to 
G/TBT/M/35.   
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Article 12.10  
The Committee shall examine periodically the Special and Differential 
Treatment, as laid down in this Agreement, granted to developing country 
Members on national and international levels.  During an examination of S&D undertaken pursuant to Article  12.10 of the 
TBT Agreement, in October 1996, the TBT Committee t ook note of the fact 
that no requests had been made under Article 12.8 of the TBT Agreement for 
"specified, time -limited exceptions".113 The situation remains unchanged  
Article 14.4  
The dispute settlement provisions set out above can be invoked in cases where 
a Member considers that another Member has not achieved satisfactory results 
under Articles 3, 4, 7, 8 and 9 and its trade interests are significantly affected. 
In this respect, such results shall be equivalent to those as if the body in 
questi on were a Member.   
Flexibility of commitments, of action, and use of policy instruments   
Article 10.5  
Developed country Members shall, if requested by other Members, provide, in 
English, French or Spanish, translations of the documents covered by a specific 
notification or, in case of voluminous documents, of summaries of such 
documents.  This obligation only applies to developed countries.  
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 and production methods and proce sses 
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 technical regulations or standards, including test 
methods, which are not a ppropriate to their development, financial and trade 
needs.  In discussions that have taken place in the TBT Committee, various Members 
have noted the importance of Article 12.4. Also, in the First Triennial Review 
(November  1997), when considering the diff iculties that might be encountered 
in relation to the use of certain international standards, the TBT Committee 
agreed to invite Members, on a voluntary basis, to submit specific examples 
to the Committee of the difficulties and problems they encountered i n this 
regard, taking into account Article 12.4.114   
Transitional time -periods   
Article 12.8 (…)  
Accordingly, with a view to ensuring that developing country Members are able 
to comply with this Agreement, the Committee on Technical Barriers to Trade 
provided for in Article 13 is enabled to grant, upon request, specified, 
time-limited exceptions in whole or in part from obligations under this 
Agreement. When considering such requests the Committee shall take into 
account the special problems, in the field of preparation and application of 
technical regulations, standards and conformity assessment procedures, and No request for time -limited exemptions has so far been made under  this 
Article.  
 
113 G/TBT/M/6, paragraph 17.   
114 G/TBT/5, paragraphs 18 and 22.   
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the special development and trade needs of the developing country Member, 
as well as its stage of technological development, which may hi nder its ability 
to discharge fully its obligations under this Agreement. The Committee shall, 
in particular, take into account the special problems of the least developed 
country Members.   
Technical assistance   
Article 11 
Article 11.1  
Members shall, if requested, advise other Members, especially the developing 
country Members, on the preparation of technical regulations.   
Article 11.2  
Members shall, if requested, advise other Members, especially the developing 
country Members, and shall grant them technical assistance on mutually 
agreed terms and conditions regarding the establishment of national 
standardizing bodies, and participation in the international standard izing 
bodies, and shall encourage their national standardizing bodies to do likewise . At the Fourth Triennial Review, the Committee noted and welcomed the 
actions taken by observer international standardizing bodies to enhance the 
participation of developi ng country Members in their work and invites these 
and other international standardizing bodies to provide information on steps 
taken to ensure their effective participation.115 
Article 11.3  
Members shall, if requested, take such reasonable 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 agreed terms and conditions 
regardi ng: 
(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.  At the Fourth Triennial Review of the TBT Agreement, Members n oted that, 
inter alia , enhancing effective provision of technical assistance is important; 
in this regard the use of good practices is essential to enhance efficiency and 
effectiveness. For instance, it is important that technical assistance is provided 
in a timely manner and that it is predictable and sustainable.  In some cases, 
technical assistance may need to be provided on an urgent and ad hoc  basis 
to assist developing country Members regarding the methods by which 
technical regulations can best be met , in accordance with Article  11.3.2.116 
 
115 G/TBT/19, paragraph 77.   
116 G/TBT/19, paragraph 74.    
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Article 11.4  
Members shall, if requested, take such reasonable measures as may be 
available to them to 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 con ditions regarding the 
establishment of bodies for the assessment of conformity with standards 
adopted within the territory of the requesting Member.   
Article 11.5  
Members shall, if requested, advise other Members, especially the developing 
country Members, and shall grant them technical assistance 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 -governme ntal bodies within the territory of 
the Member receiving the request.    
Article 11.6  
Members which are members or participants of international or regional 
systems for conformity assessment shall, if requested, advise other Members, 
especially the develo ping country Members, and shall grant them technical 
assistance on mutually agreed terms and conditions regarding the 
establishment of the institutions and legal framework which would enable 
them to fulfil the obligations of membership or participation in such systems.   
Article 11.7  
Members shall, if so requested, encourage bodies within their territories which 
are members or participants of international or regional systems for 
conformity assessment to advise other Members, especially the developing 
country Members, and should consider requests for technical assistance from 
them regarding the establishment of the institutions which would enable the 
relevant bodies within their territories to fulfil the obligations of membership 
or participa tion.  
Article 11.8  
In providing advice and technical assistance to other Members in terms of 
paragraphs  1 to 7, Members shall give priority to the needs of the least 
developed country Members.   
Article 12.7  
Members 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 conformity 
assessment procedures d o 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 Requirements on the provision of technical assistance under Article 12.7 are 
linked to the objective of Article 12.3.   
 
At the 2001 Doha Ministerial Conference, Ministers confirmed the approa ch to 
technical assistance being developed by the TBT Committee, reflecting the 
results of the triennial review work in this area, and mandated the work to  
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be taken of the stage of development of the requesting Me mbers and in 
particular of the least developed country Members.  continue.117 Furthermore, Members were urged to provide, to the greatest 
extent possible, the financi al and technical assistance necessary to enable 
LDCs to respond adequately to the introduction of any new TBT measures 
which may have significant negative effects on their trade. Members were also 
urged to ensure that technical assistance was provided to L DCs with a view to 
responding to the special problems they faced in implementing the 
TBT Agreement.118  
Provisions relating to LDC Members  
Article 11.8  
In providing advice and technical assistance to other Members in terms of 
paragraphs 1  to 7, Members shall give priority to the needs of the least 
developed country Members.   
Article 12.7  
Members shall, in accordance with the provisions of Article  11, pro vide 
technical assistance to developing country Members to ensure that the 
preparation and application of technical regulations, standards and conformity 
assessment procedures do not create unnecessary obstacles to the expansion 
and diversification of expo rts from developing country Members. In 
determining the terms and conditions of the technical assistance, account shall 
be taken of the stage of development of the requesting Members  and in 
particular of the least developed country Members.   
Article 12.8 (…)  
Accordingly, with a view to ensuring that developing country Members are able 
to comply with this Agreement, the Committee on Technical Barriers to Trade 
provided for in Article 13 is enabled to grant, upon request, specified, 
time-limited  exceptions in whole or in part from obligations under this 
Agreement. When considering such requests the Committee shall take into 
account the special problems, in the field of preparation and application of 
technical regulations, standards and conformity  assessment procedures, and 
the special development and trade needs of the developing country Member, 
as well as its stage of technological development, which may hinder its ability 
to discharge fully its obligations under this Agreement. The Committee sha ll, 
in particular, take into account the special problems of the least developed 
country Members.   
 
117 WT/MIN(01)/17, paragraph 5.1.  
118 WT/MIN(01)/17, paragraph 5.4.  WT/COMTD/W/258  
 
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  2.6  Agreement on T rade-Related Investment M easures  
2.53.   There are three  S&D provisions in the Agreement on Trade -Related Investment Measures 
(TRIMs Agreement), which fall into three separate categories :119  
2.6.1   Flexibility of commitments, of action, and use of policy instruments  
 One provision (Article  4). 
 
2.6.2   Transiti onal time -periods  
 Two provisions (Article 5. 2 and 5. 3). 
 
2.6.3   Provisions relating to LDC Members  
One (Article 5.2).  
 
 
119 Article 5.2 is listed in both the transitional time -periods category and the LDCs category but is not 
counted twice when calculating the total number of S&D provisions in the Agreement. The Article specifies 
different trans itional periods for developing country Members and LDC Members. For provisions relating to 
LDCs, see also the reference in Section 7.10 of this document to Decision 84 from Annex F of the Hong Kong 
Ministerial Declaration.   
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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 
GATT 1994, 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 an d 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 of the 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 sev en years in the case of a least 
developed country Member.  Notifications under Article 5.1 have been submitted by 28 Members  
(G/L/1197) . For most Members having 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 be notified under Article 5.1, as well as the question of 
whether TRIMs notified after the deadline are st ill entitled to benefit from the 
transition period (G/TRIMS/M/2 -7).   
Article 5.3 
On request, the Council for Trade in Goods may extend the transition period 
for the elimination of TRIMs notified under Article 5.1 for a developing co untry 
Member, includin g a least developed country Member, which demonstrates 
particular difficulties in implementing the  provisions of this Agreement. 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.  Ten developing country Members requested extensions of the transition period 
pursuant to Article 5.3.  
 
On 31 July 2001, eight developing country Members were granted extensions 
of the transition period to eliminate T RIMs through 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 G/L/497 -504), 
and in the other case through a waiver under Article IX of the WTO Agre ement. 
(See WT/L/410) .  
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 LDC Member notified TRIMs under  Article  5.1 (G/TRIMS/N/1/UGA/1).  To 
date, no request for an extension has been received.   WT/COMTD/W/258  
 
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  2.7  Agreement on I mplementation of A rticle VI of the GATT  1994  
2.7.1   Provisions under which WTO Members should safeguard the interests of developing 
country Members  
 One provision (Article 15).   
  
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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 when 
considering the application of anti -dumping measures under this Agreement. 
Possibilities of constructive remedies provided for by this Agreement shall be 
explore d before applying anti -dumping duties where they would affect the 
essential interests of developing country Members.  
 Disputes:  
 
This article has been invoked in a number of anti -dumping -related disputes 
(EC – Bed Linen (DS141), US – Steel Plate  (DS206) and EC – Tube or Pipe 
Fittings  (DS21 9). The panels examining these disputes have considered 
issues pertaining to the extent of Members' obligations under this article, 
when and to whom "special regard" should be given, the constructive 
remedies pr ovided for by the Anti -Dumping Agreement (ADA), the 
interpretation of the term "explore" and t he phrase "before applying 
anti-dumping duties".   
 
Committee vs. Negotiations:  
 
In 2001, Paragraph 7.2 of the "Doha Ministerial Decision o n 
Implementation -Relate d Issues and Concerns" recognized that this article is 
a mandatory provision and that modalities for its application would benefit 
from clarification. It instructed the Working Group on Implementation of the 
Committee on Anti -Dumping Practices (the Committ ee) to examine this issue 
and draw up appropriate recommendations for its operationalization. In 
2003, the General Council referred anti -dumping proposals to the Negotiating 
Group on Rules. A number of Participants in the negotiations have submitted 
propos als under document series TN/RL/W/4, TN/RL/W/7 and 
TN/RL/GEN/154 .   
 
Committee:  
 
Paragraph 7.4 of the Doha Ministerial Decision has also instructed the 
Committee to draw up guidelines for the improvement  of annual reviews. In 
2002, a Recommendation Regardi ng Annual Reviews of the ADA  was adopted 
by The Committee (G/ADP/9). This Recommendation provided for regular 
reporting by developed country Members on fulfilment of their obligations 
under this article. It required those Members, when reporting anti -dumpi ng 
actions in their semi -annual reports, to indicate the manner in which such 
obligations have been fulfilled (e.g. price undertakings and lesser duty). The 
recommendation also required the Committee's Annual Report to include a 
separate table compiling al l information reported by each Member in this 
respect during the reporting period.  WT/COMTD/W/258  
 
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  2.8  Agreement on Implementation of A rticle VII of the GATT  1994   
2.54.   The Agreement on Implementation of Article VII of the General Agreement on Tariffs and 
Trade (GATT) 1994 contains eight provisions for S&D which fall under the following headings:  
2.8.1   Provisions under which WTO Members should safeguard the interests of develop ing 
country Members  
 One provision (Annex III: 5). 
 
2.8.2   Flexibility of commitments, of action, and use of policy instruments  
 Two provisions (Annex  III:3 and Annex III :4). 
 
2.8.3   Transitional time -periods   
 Four provisions (Article 20.1; Article 2 0.2; Annex III:1; and Annex  III:2). 
 
2.8.4   Technical assistance  
 One Provision (Article 20.3).  
 
2.55.   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 S&D provisions listed 
above.  The provisions in relation to which statements made or actions taken have been recorded by 
the Committee and are detailed below.   
2.56.   Following the Doha Ministerial Declaration (WT/MIN(01)/DEC/1), the Committee on Customs 
Valuation held a series of meetings during 2002 to carry out the mandates contained in 
paragraph  12(b) of the Doha Ministerial Declaration (WT/MIN(01)/DEC/1) and paragraphs 8.3 and 
13 of the Decision on Implementation -Related Issues an d Concerns ( WT/MIN(01 )/17).  The reports 
on this work are contained in document s G/VAL/50 and G/VAL/ 49 respectively.  The General Council 
decided that the Committee should continue its work under the  mandate contained in paragraph  8.3 
of the Decision on Implementation -Related Issues and Concerns and report to the Gener al Council 
upon its completion.  This matter was dropped from the agenda of the Committee's meetings  at the 
Committee meeting of 15 May 2017 (G/VAL/M/64) . 
  
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PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing country Members  
Annex III:5  
Certain developing countries may have problems in the implementation of 
Article  1 of the Agreement in so far as it relates to importations into their 
countries by sole agents, sole distrib utors and sole concessionaires.  If such 
problems arise in practice i n developing country Members applying the 
Agreement, a study of this question shall be made, at the request of such 
Members, with a view to finding appropriate solutions.  No request for a study has been made so far.  
 
Flexibility of commitments, of action,  and use of policy instruments  
Annex III:3  
Developing countries which consider that the reversal of the sequential order 
at the request of the importer provided for in Article 4 of the Agreement may 
give rise to real difficulties for them may wish to make a reservation to 
Article  4 in the following terms:  
"The Government of …......... reserves the right to provide that the relevant 
provision of Article  4 of the Agreement shall apply only when the customs 
authorities agree 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  21 of the Agreement.  Fifty-three developing country Members, of which 13 are LDC Members, have 
invoked this paragraph.120 
 
Annex II I:4 
Developing 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 be applied 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 21 of the Agreement.   Fifty-one developing country  Members, of which 11 a re LDC Members, have 
invoked this paragraph.121 
Transitional time -periods  
Article 20.1 
Developing country Members not party to the Agreement 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 A greement for such Members.  Developing This provision was invoked by 56  developing countries, of which 12  are LDCs 
(see G/VAL/2 and Rev.1 to 24 ). 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.  
 
120 G/VAL/77.  
121 G/VAL/77.   
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country Members who choose to delay application of this Agreement shall 
notify the Director -General of the WTO accordingly.  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 Me mbers for extension of the five -year 
delay period in Article  20.1 is proceeding well, the General Council encourages 
the Co mmittee to continue this work."  (WT/L/384)  
 
As of March 2009, this provision expired for all WTO Members which benefited 
from it.  
Article 20.2 
In addition to paragraph 1, developing country Members not party to the 
Agreement on Implementation of Article VII of the GATT (Tokyo Round), may 
delay application of paragra ph 2(b)(iii) of Article 1 and Article 6 for a period 
not exceeding three years following their 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 was invoked by 48  developing country Members of which 11  are 
LDCs. 
 
As of March 2009, this provision expired for all WTO Members which benefited 
from it.  
Annex III: 1 
The five-year delay in t he application of the provision  of the Agreement by 
developing country Members provided for in paragraph 1 of Article 20 may, in 
practice, be insufficient for cert ain developing country M embers.  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 such period, it being 
understood that the Members will give sympathetic consideration to such a 
request in cases where the developing country Member in quest ion can show 
good cause.  A total of  21 Members have requested extensions under this provision, and 
one Member requested a second extension; thirteen  of which have been 
granted . (G/VAL/2 and Re v.1 to 24 ). The duration of extensions granted range 
from one year to two years.  
 
As of March 2009, this additional delay period expired for 20 WTO Members 
which benefited from it.  
 
 
Annex III: 2   
Developing countries which currently value goods on the basis of offi cially 
established minimum 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 reserved their rights to retain 
minimum values under Annex III.2 . (G/VAL/2 and Rev.1 to 24 ). The 
Committee has adopted four Deci sions containing the terms and conditions 
under which four Members may continue to use minimum values while 
applying the Agreement.   
 
As of March 2009, this provision expired for all WTO Members which benefited 
from it.   
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Technical assistance  
Article 20.3 
Developed country Members shall furnish, on mutually agreed terms, technical 
assistance to developing c ountry Members that so request.  On this basis 
developed country Members shall draw up programmes of technical assistance 
which may include, inter alia, training of personnel, assistance in preparing 
implementation measures, access to sources of information regarding customs 
valuation me thodology, and advice on the application of the provisions of this 
Agreement.  All requests for technical assistance are now dealt with through the process 
established under the Institute for Training and Technical Cooperation (ITTC).   
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  2.9  Agreement on I mport Licensing Procedures  
2.57.   The Agreement on Import Licensing Procedures includes four S&D provisions, which can be 
classified as follows:  
2.9.1   Provisions unde r 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) ). 
 
2.9.2   Transitional time -periods  
 One provision (Article 2.2, footnote 5).   
  
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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 licensing regimes are in conformity with the relevant provisions of 
GATT  1994 including its annexes and protocols, as interpreted by this 
Agreement, with a view to preventing trade distortions that may arise from an 
inappropriate operation of those procedures, taking into account the economic 
development purposes and financial and trade needs of developing country 
Members.   This matter has not been raised in the Committee on I mport Licensing.   
Article 3:5  Non -automatic Import Licensing 
(a) Members shall provide, upon the request of any Member having an interest 
in the trade in the product concerned, all relevant information concerning: (iv) 
where practicable, import statistics (i.e. value and/or volume) with respect to 
the produc ts subject to import licensing.  Developing country Members would 
not be expected to take additional administrative or financial burdens on this 
account.   At Committee meetings, with regard to some specific trade concerns, Members 
have requested import statistics fro m a few developing Members  with respect 
to related products subject to import licensing. No developing Member has 
evoked this provision or refused to prov ide the information requested.  
Article 3.5  Non Automatic Import Licensing 
(j) In allocating licence s, the Member should consider the impor t performance 
of the applicant.  In this regard, consideration should be given as to whether 
licences issued to applicants in the past have been fully utilized during a recent 
representative period. In cases where lice nces have not been fully utilized, the 
Member shall examine the reasons for this and take these reasons into 
consideration when allocating new licences. Consideration shall also be given 
to ensuring a reasonable distribution of licences to new importers, t aking into 
account the desirability of issuing licences for products in economic qu antities.  
In this regard, special consideration should be given to those importers 
importing products originating in developing country Member s and, in 
particular, the least  developed country Members.   This matter has not been raised in the Committee on Import Licensing.    
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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 to the Agreement on Import Licensing Procedures done on 
12 April 1979, which has specific difficulties with the requirements of 
Article  2:2 sub paragraphs (a)(ii) and (a)(iii)  may, upon notification to the 
Committee, delay the application of these subparagraphs by not more than 
two years from the date of entry into force of the WTO Agreement for such 
Member.   Twenty -four developing country Members invoked the delayed application 
provisions since the entry into force of the WTO Agreement.  (WT/LT/ 1/Rev .2, 
WT/LT/1/ Rev.14, WT/LT/1/ Rev.19, WT/LT/1/ Rev.24, WT/LT/1/ Rev.41, 
WT/LT/1/ Rev.48 and  WT/LT/1/ Rev.72)  The two -year period of delay allowed 
under the Agreement ha d expired for all these Members, and accordingly the 
obligations of Article s 2.2(a)(ii) and (a)(iii)  apply to all current WTO Members. 
It is recalled that the invocation of the above provisions d id 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 ).   WT/COMTD/W/258  
 
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  2.10  Agreement on Subsidies and Countervailing M easures  
2.58.   The Agreement on Subsidies and Countervailing Measu res (SCM Agreement) contains 
16 S&D provisions which fall under three categories:122 
2.10.1   Provisions under which WTO Members should safeguard the interests of 
developing country Members  
 Two provisions (Articles 27.1 and 27.15).  
 
2.10.2   Flexibility of commitments, of action, and use of policy instruments  
Ten provisions (Article  27.2 ( a) and Annex VII, Articles 27.4;  27.6; 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.  
 
2.10.3   Transitional tim e-periods  
 Seven prov isions (Articles 27.2 (b), 27.3; 27.4; 27.14; 27.5;  27.6; and 27.11).  
 
In addition to these provisions applicable to developing countries, or a sub -group thereof, 
are the provisions of Article 29 which apply to Members in the process o f transformation 
from a centrally -planned into a market, free -enterprise economy.   
 
 
122 Articles 27.4, 27.6 and 27.11 are listed in both the flexibility and transitional time -periods category, 
as their hybrid nature combines characteristics of both these categories , but they are not counted twice when 
calculating the total number of S&D provisions in the Agreement .  
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PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing country Members  
Article 27.1 
Members recognize that subsidies may play an important role in economic 
development programmes of developing country Members.   
Article 27.15 
The 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 
to the developing country Member in q uestion.   No such request has been received by the Subsidies and Countervailing 
Measures (SCM) Committee.   
Flexibility of commitments, of action, and use of policy instruments  
Article 27 .2 
The prohibition of paragraph 1(a) of Article  3 shall not apply to:  
(a)  developing country M embers referred to in Annex VII.  
 
Annex VII  (Developing coun try Members referred to in paragraph 2(a) of 
Article 27)  
(a)  Least developed countries designate d as such by the United Nations 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 Article 27.2 (b) when GNP per capita has 
reached US$1,000 per annum; Bolivia, Plurinational State of; Cameroon; 
Congo;  Côte d'Ivoire;  Dominican Republic; Egypt; Ghana; Guatemala; 
Guyana;  India; Indonesia; Kenya; Morocco; Nicaragua; Nigeria; Pakistan; 
Philippines; Seneg al; Sri Lanka and Zimbabwe.  
 The General Council's decision of 15  December  2000 stated that, "Taking into 
account 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 Subsidie s and Countervailing Measures 
('SCM Agreement '), Members call upon the Director -General to take 
appropriate steps, in accordance with WTO usual practice, to rectify the 
omission of Honduras from the list of Annex VII( b) countries".  
 
The rectification of this omission was communicated by the Director -General 
of the WTO to its Members through a letter dated 20 January 2001. 
(WT/Let/37 1) 
 
In paragraph 10.1 of the Doha Ministerial Decision on Implementation -Related 
Issues and Concerns (WT/MIN(01)/17), Ministers agreed:  
"that Annex VII(b) to the Agreement on Subsidies and 
Countervailing Measures includes the Members that are listed 
therein until their GNP per capita reaches US$1,000 in constant 
1990 dollars for three consecu tive years. This decision will enter 
into effect upon the adoption by the Committee on Subsidies and 
Countervailing Measures of an appropriate methodology for 
calculating constant 1990 dollars. If, however, the Committee on 
Subsidies and Countervailing Mea sures does not reach a 
consensus agreement on an appropriate methodology by 
1 January 2003, the methodology proposed by the Chairman of 
the Committee set forth in G/SCM/38, Appendix 2 shall be 
applied. A Member shall not leave Annex  VII(b) so long as its G NP  
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per capita in current dollars has not reached US$1000 based upon 
the most recent data from the World Bank" . 
 
Additionally,  in paragraph 10.4 of the same Decision, they agreed:  
"that if a Member has been excluded from the list in paragraph  (b) 
of Annex  VII to the Agreement on Subsidies and Countervailing 
Measures, it shall be re -included in it when its GNP per capita falls 
back below US$1,000".  
 
Based on this decision, the Secretariat carries out the necessary calculations 
and identifies, on a yearly basis, the Members that fall under Annex VII(b) of 
the SCM Agreement. The results of such calculations are circulated in the 
G/SCM/110 /… document ser ies. 
 
In the context of a dispute between a developed country Member and a 
developing country Member, which has graduated from the special and 
differential treatment provision that it originally fell under (Article 27.2(a) and 
Annex VII(b)), the Panel foun d that no further transition period under 
Article  27.2(b) is available to the relevant Member after its graduation. 
Accordingly, the Panel also concluded that Article 27 does not exclude a 
graduated Member from the application of the prohibition on export subsidies 
and from the corresponding dispute settlement procedures, laid out in 
Articles  3 and 4 of the SCM Agreement, respectively. Please note that this 
Panel report is currently under appeal ( India – Export Related Measures , 
WT/DS541/R).  
Article 27.4 
Any developing country Member referred to in Article 27.2(b) shall phase out 
its export subsidies within the eight -year period, preferably in a progressive 
manner. However, a developing country Member shall not increase the level 
of its export subsidi es, and shall eliminate them within a period shorter than 
that provided for in this paragraph when the use of such export subsidies is 
inconsistent with its development needs. If a developing country Member 
deems it necessary to 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, after examining all the relevant economic, financia l 
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 main taining the subsidies. If no such determination Please refer to the comment on Article 27. 4 under the secti on on transitional 
time-periods .   
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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.   
Article 27.6  
Export competitiveness in a product exists if a developing country Member's 
exports of that product have reached a share of at least 3.25% in world trade 
of that product for two consecutive calendar years. Export competitiveness 
shall exist either (a) on t he basis of notification by the developing country 
Member having reached export competitiveness or (b) on the basis of a 
computation undertaken by the Secretariat at the request of any Member. For 
the purposes of this paragraph, a product is defined as a s ection heading of 
the Harmonised System Nomenclature. The Committee shall review the 
operation of this provision five years from the date of the entry into force of 
the WTO Agreement.   Please refer to the comment on Article 27.5 below.  
Article 27.7  
The p rovisions of Article 4 shall not apply to a developing country Member in  
the case of export  subsidies which are in conformity wi th the provisions of 
Article 27. 2 through 27 .5. The relevant provisions in such a case shall be those 
of Article 7.   This provision has been invoked in  the dispute settlement context  
(Brazil  - Aircraft , WT/DS/46/R .) (See comment on Article 27.4 under the 
section on transitional time -periods.)  
Article 27.8 
There shall be no presumption in terms of Article 6.1 that a subsidy granted 
by a developing country Member results in serious prejudice, as defined 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 Members concerning subsidies 
provided by one developing Member, the Panel found: 1) that there was more 
than 5 % subsidization as provided in Article 6.1, such that a serious prejudice 
claim could be brought against the developing Member based on positive 
evidence; and 2) that the subsidization caused serious prejudice in the form 
of significant price undercu tting. (Indonesia – Autos , 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 perio d by consensus of the SCM Committee. No such 
consensus was reached a t the end of the five -year period  (1999) , so this 
provision lapsed .]   
Article 27.9 
Regarding actionable subsidies granted or maintained 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 GATT 1994 is  found to exist as a result 
of such a subsidy, in such a way as to displ ace or impede imports of a like 
product of another Member into the market of the subsidizing developing   
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- 69 - PROVISION  COMMENT  
country Member or unless injury to a domestic industry in the market of an 
importing Member occurs.   
Article 27.10  
Any 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 % of its value calculat ed on a per unit basis; or  
(b)  the volume of the subsidized imports represents less than 4 % of the total 
imports of the like product in the importing Member, unless imports from 
developing country Members whose individual shares of total imports 
represen t less than 4 % collectively account for more than 9 % of the total 
imports of the like product in the importing Member.   
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 period of 
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 % rather than 2 %. This provision shall apply from 
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 of entry 
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 grant ed 
upon the product in question does not exceed 2 % of its value calculated on a 
per unit basis.)  As stipulated in its text, Article 27.11 expired eight years from the date of 
entry into force of the WTO Agreement  (at the end of 2002) . 
Article 27.12  
The provisions of Article 27 .10 and 27 .11 shall govern any determination of 
de minimis under Article 15 .3.    
Article 27.13c 
The 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 gr anted within and directly linked to 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 even tual 
privatization of the enterprise concerned.   The SCM Committee received and discussed one notification made pursuant 
to this provision  (G/SCM/N/13/BRA and G/SCM/N/13/BRA/ Corr.1) .   
  
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Transitional time -periods   
Article 27.2  
The prohibition of Article 3.1(a) shall not apply to: (b) 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 the comment on Article 27.4, below.  This provision has been 
the subject of a proposal in the Negotiating Group on Rules.  
Article 27.3 
The prohibition of Article 3.1(b) shall not apply to developing country Members 
for a period of five 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.  The five - and eight -year periods referred to in this provision expired  at the 
end of 1999 and the end of 2002, respectively .   
Article 27.4 
Any developing country Member referred to in Article 27.2(b) shall phase out 
its export subsidies within the eight -year per iod, pref erably 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 this paragraph when the use of such export subsid ies is 
inconsistent with its development needs. If a developing country Member 
deems it necessary to 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 Commi ttee, which will determine whether an extension 
of this period is justified, after examining all the relevant economic, financial 
and development needs of the develop ing country Member in question.  If the 
Committee determines that the extension is justifie d, the developing country 
Member concerned shall hold annual consultations with the Committe e to 
determine the necessity of  maintaining the s ubsidies.  If no such determination 
is made by the Committee, the developing country Member shall phase out 
the rema ining export subsidies within two years from the end of the last 
authorized period.  The eight -year phase -out period mentioned in Article 27.4 expired at the end 
of 200 2. 
 
However, certain Members obtained extensions of this transition period using  
the mechanism in Article 27.4.  (documents G/SCM/95 -G/SCM/102 ) 
 
Furthermore, in paragraph 10.6 of the Doha Ministerial Decision on 
Implementation -Related Issues and Concerns (WT/MIN(01)/17), Ministers 
decided as follows:   
"Having regard to the particular situation of certain 
developing -country Members, directs the Committee on Subsidies 
and Countervailing Measures to extend the transition period, 
under the rubric of Article 27.4 of the Agreement on Subsidies 
and Countervailing Measures, for certain export subsidies 
provided by such Members, pursuant to the procedures set forth 
in document G/SCM/39.  Furthermore, when considering a request 
for an extension of the transition period under the rubric of 
Article  27.4 of the Agreement on Subsidies and Countervailing 
Measures, and in order to avoid that Members at similar stages 
of development and having a similar order of magnitude of share 
in world trade are treated differently in terms of receiving such 
extensions for the same eligible programmes and the length of 
such extensions, directs the Committee to extend the transition 
period for those developing countries, after taking into account 
the relative competitiveness in relation to other developing -
country Members who have requested extension of the transition 
period following the procedures  set forth in document G/SCM/39 ".  
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In accordance with the procedures set out in document G/SCM/39, and the 
language in paragraph 10.6 of the Ministerial Decision, the SCM Committee in 
2002 granted extensions of the eight-year transition period with regard to 
certain export subsidy programmes maintained by 20 developing country 
Members.  (See the 2003 Annual Report of the Committee, G/L/655, 
paragraph  23.) 
 
On 27 July 2007, the General Council adopted a Decision on Pro cedures for 
Continuation of Extensions Pursuant to Article 27.4 of the SCM Agreement of 
the Transition Period under Article 27.2(b) of the SCM Agreement for Certain 
Developing Country Members.123 This Decision provide d that with respect to 
certain export su bsidy measures of Members covered by the procedures 
contained in G/SCM/39, the SCM Committee would  continue the extensions of 
the transition period for calendar year 2008, if so requ ested by the Member 
concerned. The Decision also provide d that in the peri od 2008 -2012 the 
Committee would take annual decisions to continue these extensions of the 
transition period,  subject to certain conditions.  The Decision made  it clear that 
the Committee could not  extend the transition period beyond 
31 December  2013, and t hat, as a consequence, the final two -year phase -out 
period provided for in the last sentence of Article 27.4 of the SCM Agreement 
would end  not later than 31  December 2015.  
 
Nineteen Members benefited  from the final year (2013)  of such extensions , 
based on decisions taken by the Committee in October 2012  
(G/SCM/M/83,  paras.23 -28). A list of the Members and programmes involved 
can be found in document G/SCM/W/546/Rev. 11, Annex I. The final two -year 
phase -out period referred to in Article 27.4 began o n 1 January 2014 for these 
programmes, such that the export subsidies thereunder had to be eliminated 
not later than 31  December 2015124. The Members with extensions were 
required to provide transparency notifications in respect of each of the 
two years of phase -out period ( in 2015 covering 2014, and in 2016 covering 
2015)125. The final transparency notifications provided by the beneficiary 
Members can be found in G/SCM/N/299/...  document series.  
 
In the context of a dispute between a developing country Membe r and a 
developed country Member, the Panel held that the exemption for developing 
 
123 Document WT/L/691 dated 31 July 2007.  
124 Id., para. 1(b)  
125 Id., para. 2(c).  
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Members  from the prohibition on export subsidies is conditional on compliance 
with t he provisions in Article 27.4. The Appellate Body held that  the conditions 
set forth in Article 27.4  are positive obliga tions not affirmative defences.  The 
Panel  considered  that the overall level of export subsidies was an appropriate 
measure for evaluating the Member's compliance with Article 27.4  in that case, 
and that the appropriate refer ence period was that immediately preceding the 
entry in to force of the WTO Agreement  (WT/DS46/R and WT/DS46/AB/R ).   
 
Two proposals have been submitted by Members regarding this provision.  
Article 27.14  
The Committee shall, upon request by an interested Member, undertake a 
review of a specific export subsidy practice of a developing country Member 
to examine whether the practice is in conformity with its development needs.   No such request has been recei ved by the SCM Committee.   
Article 27.5  
A developing country Member which has reached export competitiveness in 
any given product shall phase out its export subsidies for such product( s) over 
a period of two years. However, for a developing country Membe r which is 
referred to in Annex VII and which has reached export competitiveness in one 
or more products, export subsidies on such products shall be gradually phased 
out over a period of eight years.   In paragraph 10.5 of the  Doha Ministe rial Decision on Implementation -Related 
Issues and Concerns (WT/MIN(01)/17), Ministers decided as follows:  
"Subject to the provisions of Articles 27.5 and 27 .6, it is reaffirmed that least 
developed country Members are exempt from the prohibition on export 
subsidies set forth in Article 3.1(a) of the Agreement on Subsidies and 
Countervailing Measures, and thus have flexibility to finance their exporters, 
consistent with their development needs. It is understood that the eight -year 
period in Ar ticle 27.5 with in which a least developed country Member must 
phase out its export subsidies in respect of a product in which it is 
export -competitive begins from the date export competitiveness exists wit hin 
the meaning of Article 27.6 ". No developing country Member has  notified that 
it has  reached export competitiveness. Requests by certain Members for the 
calculation of export competitiveness of other Members and the results of the 
calculations made are found in the following documents: G/SCM/Q3/COL/12 ; 
G/SCM/46 ; G/SCM/103 ; G/SCM/103 /Add.1 and G/SCM/103/Add. 2; 
G/SCM/47 - G/SCM/Q3/THA/16;  G/SCM/48 ; G/SCM/132 and  
G/SCM/132/ Add.1/Rev.1 . Articles 27.5 and 27.6 have been the subject of a 
proposal in the Negotiating Group on Rules.  
Article 27.6  
See above for the text of this Article .   Please refer to the comment on Article 27.5  above .   
Article 27.11  
See above for the text of this Article . Please refer to the comment on Article 27.11 above.  WT/COMTD/W/258  
 
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  2.11  Agreement on S afeguards  
2.59.   The Agreement on Safeguards contains two S&D provisions:  
2.11.1   Provisions under which WTO Members should safeguard the interests of 
developing country Members  
 One provision (Article 9.1 and Footnote 2).  
 
2.11.2   Flexibility of commitments, of action, and use of policy instruments  
 One provision (Article 9.2).  
 
  
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PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing country Members  
Article 9.1 : 
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 %, provided that 
developing country Members with les s than 3 % import share collectively 
account for not more than 9 % of total imports of the product concerned.  
 
Footnote 2:  
A Member  shall immediately notify an action taken under Article 9.1 to the 
Committee on Safeguards.   The vast majority of Members that impose safeguard measures, developed as 
well as developing, abide by this obligation, including the obligation to notify 
such ex emptions to the Committee on Safeguards . 
 
Between 2004 and 2006, the Committee on Safeguards discussed the various 
ways Members implemented this provision  (see G/SG/M/26, G/SG/M/27, 
G/SG/M/28, G/SG/M/29 and G/SG/M/30) . 
 
In 2016  and in 2017 , at the request of some  Member s, the Committee on 
Safeguards discussed another issue relating to how Members fulfilled the 
obligation to notify the exemptions (see G/SG/M/49  and G/SG/M/50 ). 
Flexibility of Commitments, of action, and use of policy instruments  
Article 9.2 :  
A developing country Member shall have the right to extend the period of 
application of a safeguard measure for a period of up to two years beyond the 
maximum period provided for in Article  7:3. Notwithstanding the provisio ns of 
Article  7:5, a developing  country Member shall have the right to apply a 
safeguard measure again to the import of a product which has been subject 
to such a measure, taken after the date of entry into force of the 
WTO Agreement, after a period of time equal to half tha t during which such a 
measure has been previously applied, provided that the period of 
non-application is at least two years.   
Several measures taken by developing country Members have been extended 
up to ten years by virtue of this provision ( see, for example, 
G/SG/N/10/BRA/1, G/SG/N/10/BRA/2 and its supplements; 
G/SG/N/10/PHL/1, G/SG/N/14/PHL/1 and its supplements; G/SG/N/10/PHL/6 
and its supplements.)   WT/COMTD/W/258  
 
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  2.12  Agreement on Trade Facilitation  
2.60.   The Agreement on Trade Facilitation (TFA) , which entered into force on 22 February 2017,  
contains special and differential treatment provisions that diverge from the S&D architecture of other 
WTO Agreements in several respec ts. Rather than falling within one particular type of S&D provision, 
as listed in paragraph 1.5 , most S&D rules of the TFA touch upon several areas. In addition  to 
capturing S&D in distinct provisions , the TFA establishes processes by which eligible Member s may 
obtain additional flexibilities.  
2.61.   One also finds differences in scope. The TFA contains no less than ten  – mostly fairly extensive 
– S&D provisions in Section II of the Agreement (Articles 13 – 22). Among the novel approaches are 
the establishment of  a link between an individual Member’s implementation capacity and its 
obligation to implement. The Agreement further allows developing and least  developed countries to 
self-determine the time periods they consider to require for the implementation of the stipulated 
reforms without prescribing an upper limit. They are further allowed to self -assess necessary 
assistance -support.  
2.62.   The rate of ratification of the TFA currently stands at 93% (153 Members).  There is not yet 
any WTO jurisprudence that could help guide Members'  practice. To date, there have been three 
disputes initiated relating to parts of the TFA .126 Practice concerning the application and 
implementation of the Agreement is hence still in its infancy.  
2.63.   While the S&D provisions under the TFA theref ore do not easily fit the model used in this 
document, efforts were nevertheless made to incorporate them into the standard format with only 
a limited amount of adjustments.  
2.12.1   Flexibility of commitments, of action, and use of policy instruments  
Three articles  (Articles 13, 18 and 20)  
 
2.12.2   Transitional time -periods  
Seven articles  (Articles 13, 14, 15, 16, 17, 18 and 19)  
 
2.12.3   Technical assistance  
Seven articles  (Articles 13, 14, 16, 17, 19, 21, and 22)  
 
2.12.4   Provisions relating to LDC Members  
Nine articles  (Articles 13, 14, 15, 16, 17, 18, 19, 20 and 21)  
 
 
126 DS532: Russia — Measures Concerning the Importation and Transit of Certain Ukrainian Products; 
DS589: China – Measures Concerning the Importation of Canola See d from Canada; and DS590: Japan – 
Measures Related to the Exportation of Products and Technology to Korea.   
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PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
Article 13: General Principles  
1. The provisions contained in Articles 1 to 
12 of this Agreement shall be implemented by 
developing and least -developed country 
Members in accordance with this Section, which 
is based on the modalities agreed in Annex D of 
the July  2004 Framework Agreement (WT/L/579) 
and in paragraph 33 of and Annex E to the 
Hong Kong Ministerial Declaration 
(WT/MIN(05)/DEC).       
2.  Assistance and support for capacity 
building127 should be provided to help developing 
and least-developed country Members implement 
the provisions of this Agreement, in accordance 
with their nature and scope. The extent and the 
timing of  implementation of the provisions of this 
Agreement shall be related to the 
implementation capacities of developing and 
least-developed country Members. Where a 
developing or least -developed country Member 
continues to lack the necessary capacity, 
implementation of the provision(s) concerned will 
not be required until implementation capacity has 
been acquired.    X X  
3. Least -developed country Members will 
only be required to undertake commitments to 
the extent consistent with their individual 
development, financial and trade needs or their 
administrative and institutional capabilities.   X   X 
 
127 For the purposes of this Agreement, "assistance and support for capacity building" may take the form of technical, financial,  or any other mutuall y agreed form of assistance 
provided.  
  
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- 77 - PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
4.  These principles shall be applied through 
the provisions set out in Section II.       
Article 14: Categories of Provisions      
1. There are three categories of provisions:       
(a) Category A contains provisions that a 
devel oping country Member or a least -developed 
country Member designates for implementation 
upon entry into force of this Agreement, or in the 
case of a least -developed country Member within 
one year after entry into force, as provided in 
Article 15.    X  X 
(b) Category B contains provisions that a 
devel oping country Member or a least -developed 
country Member designates for implementation 
on a date after a transitional period of time 
following the entry into force of this Agreement, 
as provided in Article 16.    X   
(c) Category C contains provisions that a 
devel oping country Member or a least -developed 
country Member designates for implementation 
on a date after a transitional period of time 
following the entry into force of this Agreement 
and requiring the acquisition of implementation 
capacity through the provision of assistance and 
support for capacity building, as provided for in 
Article 16.    X X  
2. Each developing country and 
least-developed country Member shall 
self-designate, on an individual basis, the 
provisions it is including under each of the 
Categories A, B and C.    X    
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- 78 - PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
Article 15: Notification and Implementation of Category A  
1. Upon entry into force of this Agreement, 
each developing country Member shall 
implement its Category A commitments. Those 
commitments designated under Category A will 
thereby be made an integral part of this 
Agreement.  To date, 8 9 developing country Members 
have notified Category A commitments 
under this provision.128  
     
2. A least -developed country Member may 
notify the Committee of the provisions it has 
designated in Category A for up to one year after 
entry into force of this Agreement. Each 
least-developed country Member's commitments 
designated under Category A will thereby be 
made an integral part of this Agreement.  To date, 32 LDC Members have notified 
Category A commitments under this 
provision.  
  X  X 
Article 16: Notification of Definitive Dates For Implementation of Category B And Category C  
1. With respect to the provisions that a 
developing  country Member has not designated 
in Category A, the Member may delay 
implementation in accordance with the pr ocess 
set out in this Article.    X   
Developing Country Member Category B       
(a)  Upon entry into force of this Agreement, 
each developing country Member shall notify the 
Committee of the provisions that it has 
designated in Category B and their corresponding 
indicative dates for implementation.129   To date, 73 developing country Members 
have made notifications under Category 
B.  
  X   
(b)  No later than one year after entry into 
force of this Agreement, each developing country 
Member shall notify the Committee of its 
definitive dates for implementation of the To date, 72 developing country Members 
have notified the definitive dates for  
Category B  provisions .  X   
 
128 All types of notifications under the TFA can be found in document series: WT/PCTF/N/ - and G/TFA/N/ -. 
129 Notifications submitted may also include such further information as the notifying Member deems appropriate. Members are encouraged to provide information on the 
domestic agency  or entity responsible for implementation.   
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
provisions it has designated in Category B. If a 
developing country Member, before this deadline, 
believes it requires additional time to notify its 
definitive dates, the Member may request that 
the Committee extend the period sufficient to 
notify its dates.  
Developing Country Member Category C       
(c) Upon entry into force of this Agreement, 
each developing country Member shall notify the 
Committee of the provisions that it has 
designated in Category C and their corresponding 
indicative dates for implementation. For 
transparency purposes, notifications submitted 
shall include information on the assistance and 
support for capacity building that the Member 
requires in order to implement.130 To date, 63 developing country Members 
have made notifications under 
Category  C.  X X  
(d) Within one year after entry into force of 
this Agreement, developing country Members 
and relevant donor Members, taking into account 
any existing arrangements already in place, 
notifications pursuant to paragraph 1 of Article 
22 and information submitted pursuant to 
subparagraph (c) above, shall provide 
information to the Committee on the 
arrangements maintained or entered into that 
are necessary to provide assistance and support 
for capacity building to enable implementation of 
Category C.131 The participating developing 
country Member shall promptly inform the 
Committee of such arrangements. The 
Committee shall also invite non -Member donors To date, 5 developing country Members 
have made notifications  of the 
arrangements maintained or entered into 
for the provisions of technical assistance.    X  
 
130 Members may also include information on national trade facilitation implementation plans or projects , the domestic agency  or entity responsible for implementation,  and 
the donors with which the Member may have an arrangement in place to provide assistance.  
131 Such arrangements will be on mutually agreed terms, either bilaterally or through appropriate international organizations, cons istent with paragraph 3  of Article 21 .  
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
to provide information on existi ng or concluded 
arrangements.  
(e)  Within 18 months from the date of the 
provision of the information stipulated in 
subparagraph  (d), donor Members and 
respective developing country Members shall 
inform the Committee of the progress in the 
provision of assistance and support for capacity 
building. Each developing country Member shall, 
at the sa me time, notify its list of definitive dates 
for implementation.  To date, 5 developing country Members 
have made notifications  of the progress in 
the provision of assistance and support 
for capacity building.  
To date, 60 developing country Members 
have notified the definitive dates for  
Category C provisions .   X  
2. With respect to those provisions that a 
least-developed country Member has not 
designated under Category A, leas t-developed 
country Members may delay implementation in 
accordance with the process set forth in this 
Article.    X  X 
Least -Developed Country Member Category B       
(a) No later than one year after entry into 
force of this Agreement, a leas -developed 
country Member shall notify the Committee of its 
Category B provisions and may notify their 
corresponding indicative dates for 
implementation of these provisions, taking into 
account maximum flexibilities for 
least-developed country Members.  To date, 32 LDC Members have made 
notifications under Category B and 
Categ ory C, respectively.  
  X  X 
(b)  No later than two years after the 
notification date stipulated under subparagraph 
(a) above, each least -developed country Member 
shall notify the Committee to confirm 
designations of provisions and notify its dates for 
implementation. If a least -developed country 
Member, before this deadline, believes it requires 
additional time to notify its definitive dates, the To date, nine LDC Members requested 
and were granted extensions to notify 
their Category B definitive 
implementation dates.  
  X  X  
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
Member may request that the Committee extend 
the period sufficiently to notify its dates.  
Least -Developed Country Member Category C       
(c) For transparency purposes and to 
facilitate arrangements with donors, one year 
after entry into force of this Agreement , each 
least-developed country Member shall notify the 
Committee of the provisions it has designated in 
Category C, taking into account maximum 
flexibilities for least -developed country Members.    X  X 
(d) One year after the date stipulated in 
subparagraph (c) above, least -developed country 
Members shall notify information on assistance 
and support for capacity building that the 
Member requires in order to implement.132 To date, 2 4 LDC Members have notified 
informatio n on assistance and capacity 
building that they require in order to 
implement their Category C 
commitments.   X X X 
(e)  No later than two years after the 
notification under subparagraph (d) above, 
least-developed country Members and relevant 
donor Members, taking into account information 
submitted pursuant to subparagraph (d) above, 
shall provide information to the Committee on 
the arrangements maintained or entered into 
that are necessary to provide assistance and 
support for capacity building to e nable 
implementation of Category C.133 The 
participating least -developed country Member 
shall promptly inform the Committee of such 
arrangements. The least -developed country 
Member shall, at the same time, notify indicative 
dates for implementation of corresponding 
Category C commitments covered by the To date, one LDC Member has notified the 
Committee on the assistance and support 
for capacity building arrangements 
maintained or entered into for 
implementation of their Category C 
commitments, as well as on the p rogress 
made.  
To date, 25 LDC Members have notified 
indicative dates for Category C 
provisions.  
   X X 
 
132 Members may also include information on national trade facilitation implementation plans or projects , the domestic agency or entity responsible for implementation , and 
the donors with which the Member may have an ar rangement in place to provide assistance.  
133 Such arrangements will be on mutually agreed terms, either bilaterally or through appropriate international organizations, co nsistent with paragraph 3  of Article 21 .  
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- 82 - PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
assistance and support arrangements. The 
Committee shall also invite non -Member donors 
to provide informatio n on existing and concluded 
arrangements.  
(f)  No later than 18 months from the date of 
the provision of the information stipulated in 
subparagraph (e), relevant donor Members and 
respective least -developed country Members 
shall inform the Committee of the progress in the 
provision of assistance and support for capacity 
building . Each least -developed country Member 
shall, at the same time, notify the Committee of 
its list of definit ive dates for implementation.  To date, seven LDC Members have 
notified definitive dates for Category C 
provisions ahead of the deadline of 
22/8/2022.    X X 
3. Developing country Members and 
least-developed country Members experiencing 
difficulties in submitting definitive dates for 
implementation within the deadlines set out in 
paragraphs 1 and 2 because of the lack of donor 
support or lack of progress in the provision of 
assistance and support for  capacity building 
should notify the Committee as early as possible 
prior to the expiration of those deadlines. 
Members agree to cooperate to assist in 
addressing such difficulties, taking into account 
the particular circumstances and special 
problems faci ng the Member concerned. The 
Committee shall, as appropriate, take action to 
address the difficulties including, where 
necessary, by extending the deadlines for the 
Member concerned to notify its definitive dates.  Nine LDC Members requested an 
extension to  the deadline to submit 
definitive dates for the Category B 
provisions.   X X  
4.  Three months before the deadline 
stipulated in subparagraphs 1(b) or (e), or in the 
case of a leas t-developed country Member, 
subparagraphs 2(b) or (f), the Secretariat shall 
remind a Member if that Member has not notified 
a definitive date for implementa tion of provisions   X    
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- 83 - PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
that it has designated in Category B or C. If the 
Member does not invoke paragraph 3, or in the 
case of a developing country Member 
subparagraph 1(b), or in the case of a 
least-developed country Member subparagraph 
2(b), to extend the de adline and still does not 
notify a definitive date for implementation, the 
Member shall implement the provisions within 
one year after the deadline stipulated in 
subparagraphs 1(b) or (e), or in the case of a 
least developed country Member, subparagraphs 
2(b) or (f), or extended by paragraph  3.  
5. No later than 60 days after the dates for 
notification of definitive dates for implementation 
of Category B and Category C provisions in 
accordance with paragraphs 1, 2, or 3, the 
Committee shall take note of the annexes 
containing each Member's definitive  dates for 
implementation of Category B and Category C 
provisions, including any dates set under 
paragraph 4, thereby making these annexes an 
integral part of this Agreement.    X   
Article 17: Early Warning Mechanism: Extension Of Implementation Dates For Provisions In Categories B And C  
1.      
(a) A dev eloping country Member or 
least-developed country Member that considers 
itself to be experiencing difficulty in 
implementing a provision that it has designated 
in Category B or Category C by the definitive date 
established under subparagraphs 1(b) or (e) of 
Article 16, or in the case of a least -developed 
country Member subparagraphs 2(b) or (f) of 
Article 16, should  notify the Committee. 
Developing country Members shall notify the 
Committee no later than 120 days before the 
expiration of the implementation date. To date , four developing country 
Members have requested an extension to 
the definitive implementation date for 
Category B provisions.  
To date, 11 developing country Members 
have requested an extension to the 
definitive implementation date for 
Category C provision s.  X  X  
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
Least -developed country Members shall notify 
the Committee no later than 90 days before such 
date. 
(b) The notification to the Committee shall 
indicate the new date by which the developing 
country Member or least -developed country 
Member expects to be able to implement the 
provision concerned. The notification shall also 
indicate the reasons for the expected delay in 
implementation. Such reasons may include the 
need for assistance and support for capacity 
building not earlier anticipated or additional 
assistance and support to help build capacity.    X X  
2. Where a developing country Member's 
request for additional time for implementation 
does not exceed 18 months or a least -developed 
country Member's request for additional time 
does not exceed 3 years, the requesting Member 
is entitled to such additional time without any 
further actio n by the Committee.    X  X 
3. Where a developing country or least  
developed country Member considers that it 
requires a first extension longer than that 
provided for in paragraph 2 or a second or any 
subsequent extension, it shall submit to the 
Committee a request for an extension containing 
the information described in subparagraph 1(b) 
no later than 120 days in respect of a developing 
country Member and 90 days in respect of a least  
developed country Member before the expiration 
of the original  definitive implementation date or 
that date as subsequently extended.     X  X 
4. The Committee shall give sympathetic 
consideration to  granting requests for extension 
taking into account the specific circumstances of 
the Member submitting the request. These   X X   
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
circumstances may include difficulties and delays 
in obtaining assistance and support for capacity 
building.  
Article 18: Implementation Of Category B And Category C  
1. In accordance with paragraph 2 of 
Article  13, if a developing country Member or a 
least developed country Member, having fulfilled 
the procedures set forth in paragraphs 1  or 2 of 
Article 16 and in Article 17, and where an 
extension requested has not been granted or 
where the developing country Member or least  
developed country Member otherwise 
experiences unforeseen circumstances that 
prevent an extension being granted under 
Article  17, self -assesses that its capacity to 
implement a provision under Category C 
continues to be lacking, that Member shall notify 
the Committee of its inability to implement the 
relevant provision.    X   
2. The Committee shall establish an Expert 
Group immediately, and in any case no later than 
60 days after the Committee receives the 
notification from the relevant developing country 
Member or least  developed country Member. The 
Expert Group will examine the issue and make a 
recommendation to the Committ ee within 
120 days of its composition.       
3. The Expert Group shall be composed of 
five independent persons that are highly qualified 
in the fields of trade facilitation and assistance 
and support for capacity building. The 
composition of the Expert Group shall ensure 
balance between nationals from developing and 
developed country Members. Where a least  
developed country Member is involved, the 
Expert Group shall include at least one national       
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
from a least  developed country Member. If the 
Commit tee cannot agree on the composition of 
the Expert Group within 20 days of its 
establishment, the Director -General, in 
consultation with the chair of the Committee, 
shall determine the composition of the Expert 
Group in accordance with the terms of this 
paragraph.  
4. The Expert Group shall consider the 
Member's self -assessment of lack of capacity and 
shall make a recommendation to the Committee. 
When considering the Expert Group's 
recommendation concerning a least  developed 
country Member, the Committee shall, as 
appropriate, take action that will facilitate the 
acquisition of sustainable implementation 
capacity .     X 
5. The Member shall not be subject to 
proceedings under the Dispute Settlement 
Understanding on this issue from the time the 
developing country Member notifies the 
Committee of its inability to implement the 
relevant provision until the first meeting of the 
Committee after it receives the recommendation 
of the Expert Group. At that meeting, the 
Committee shall consider the recommendation of 
the Expert Group. For a least developed country 
Member, the proceedings under the Dispute 
Settlement Understanding shall not apply to the 
respective provision from the date of notification 
to the Committee of its inability to implement the 
provision until the Committee makes a decision 
on the issue, or within 24 months after the date 
of the first Committe e meeting set out above, 
whichever is earlier.   X     
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
6. Where a least  developed country Member 
loses its ability to implement a Category C 
commitment, it may inform the Committee and 
follow the procedures set out in this Article .   X   
Article 19: Shifting Between Categories B and C  
1. Developing country Memb ers and least 
developed country Members who have notified  
provisions under Categories B and C may shift 
provisions between such categories through the 
submission of a notification to the Committee.  
Where a Member proposes to shift a provision 
from Category B to C ategory C, the Member shall 
provide information on the assistance and 
support required to build capacity.  To date, nine LDC Members have notified 
shifts of Category B commitments to 
Category C. Four LDC Members have 
notified shifts of Category C provisions to 
Category B.  
  X   
2. In the event that  additional time is 
required to implement a provision shifted from 
Category B to Category C, the Member may:       
(a) use the provisions of Article 17, including 
the opportunity for an automatic extension; or    X   
(b) request an examination by the 
Committee of the Member's request for extra 
time to implement the provision and, if 
necessary, for assistance and support for 
capacity building, including the possibility of a 
review and recommendation by the Expert Group 
under Article 18; or    X X  
(c) in the case of a least  developed country 
Member, any new implementation date of more 
than four years after the original date notified 
under Category B shall require approval by the 
Committee. In addition, a least  developed 
country Member shall continue  to have recourse 
to Article 17. It is understood that assistance and 
support for capacity building is required for a 
least developed country Member so shifting.    X  X  
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
Article 20: Grace Period for the Application Of The Understanding On Rules And Procedures Governing The Settlement Of Dispute s 
1. For a period of two years after entry into 
force of this Agreement, the provisions of 
Articles  XXII and XXIII of GATT 1994 as 
elaborated and applied by the Understanding on 
Rules and Procedures Governing the Settlement 
of Disputes shall not apply to the settlement of 
disputes against a developing country Member 
concerning any provision that the Memb er has 
designated in Category  A.  X    
2. For a period of six years after entry into 
force of this Agreement, the provisions of Articles 
XXII and XXIII of GATT 1994 as  elaborated 
and applied by the Understanding on Rules and 
Procedures Governing the Settlement of Disputes 
shall not apply to the se ttlement of disputes 
against a least  developed country Member 
concerning any provision that the Member has 
designated in Category  A.  X   X 
3. For a period of eight years after 
implementation of a provision under Category B 
or C by a least  developed country Member, the 
provisions of Articles XXII and XXIII of GATT 
1994 as elaborated and applied by the 
Understanding on Rules and Procedures 
Governing the Settlement of Disputes shall not 
apply to the settlement of disputes against that 
least developed country Member concerning that 
provision.   X   X 
4. Notwithstanding the grace period for the 
application of the Understanding on Rules and 
Procedures Governing the Settlement of 
Disputes, before making a request for 
consultations pursuant to Articles XXII or XXIII of 
GATT 1994, and  at all stages of dispute 
settlement procedures with regard to a measure     X  
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- 89 - PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
of a least  developed country Member, a Member 
shall give particular consideration to the special 
situation of least  developed country Members. In 
this regard, Members shall exercise due restraint 
in raising ma tters under the Understanding on 
Rules and Procedures Governing the Settlement 
of Disputes involving least  developed country 
Members.  
5. Each Member shall, upon request, during 
the grace period allowed under this Article, 
provide adequate opportunity to other Members 
for discussion with respect to any issue relating 
to the implementation of this Agreement.       
Article 21: Provision of Assistance and Support for Capacity Building  
1.  Donor Members agree to facilitate the 
provision of assistance and support for capacity 
building to developing country and least  
developed country Members on mutually agreed 
terms either bilaterally or through the 
appropriate international organizations. T he 
objective is to assist developing country and least  
developed country Members to implement the 
provisions of Section I of this Agreement.      X  
2. Given the special needs of least  
developed country Members, targeted assistance 
and support should be provided to the 
least developed country Members so as to help 
them build sustainable capacity to implement 
their commitments. Through the relevant 
development cooperation mechanisms and 
consistent  with the principles of technical 
assistance and s upport for capacity building as 
referred to in paragraph 3, development partners 
shall endeavo ur to provide assistance and 
support for capacity building in this area in a way    X X  
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
that does not compromise existing development 
priorities.  
3. Members shall endeavour to apply the 
following principles for providing assistance and 
support for capacity building with regard to the 
implementation of this Agreement:     X  
(a) take account of the overall 
developmental framework of recipient countries 
and regions and, where relevant and appropriate, 
ongoing reform and technical assistance 
programs;     X  
(b) include, where relevant and appropriate, 
activities to address regional and sub -regional 
challeng es and promote regional and 
sub-regional integration;     X  
(c)  ensure that ongoing trade facilitation 
reform activities of the private sector are factored 
into assistance activities;     X  
(d) promote coordination between and 
among Members and other relevant institutions, 
including regional economic communities, to 
ensure maximum effectiveness of and results 
from this assistance. To this end:     X  
(i) coordination, primarily in the country or 
region where the assistance is to be provided, 
between partner Members and donors and 
among bilateral and multilateral donors should 
aim to avoid overlap and duplication in assistance 
programs and inconsistencies in reform activities 
through close coordination of technical assistance 
and capacity -building inte rventions;      
X  
(ii) for least  developed country Members, the 
Enhanced Integrated Framework for 
trade -related assistance for the least  developed 
countries  should be a part of this coordination 
process; and     X X  
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- 91 - PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
(iii) Members should also promote internal 
coordination between their  trade and 
development officials, both in capitals and in 
Geneva, in the implementation of this Agreement 
and technical assistance.     X  
(e) encourage use of existing in -country and 
regional coordination structures such as 
roundtables and consultative groups to 
coordinate and monitor implementation 
activities; and     X  
(f) encourage developing country Members 
to provide capacity building to other developing 
and least  developed country Members and 
consider supporting such activities, where 
possible.     X  
4. The Committee shall hold at least one 
dedicated session per year to:       
(a) discuss any problems regarding 
implementation of provisions or sub -parts of 
provisions  of this Agreement ;    X  
(b) review progress in the provision of 
assistance and support for capacity building to 
support the implementation of the Agreement, 
including any developing or least  developed 
country Members not receiving adequate 
assistance and support for capacity building;     X  
(c) share experiences and information on 
ongoing assistance and support for capacity 
building and implementation programs, including 
challenges and successes;     X  
(d)   review donor notifications as set forth in 
Article 22; and     X  
(e)   review the operation of paragraph 2.        
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commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
Article 22: Information on Assistance and Support For Capacity Building To Be Submitted To The Committee  
1. To provide transparency to developing 
country Members and least  developed country 
Members on the provision of assistance and 
support for capacity building for implementation 
of Section I, each donor Member assisting 
developing country Members and least  developed 
country Members with the implementation of this 
Agreement shall submit to the Committee, at 
entry into force of this Agreement and annually 
thereafter, the following information on its 
assistance and support for capacity building that 
was disbursed in the preceding 12 months and, 
where available, that is committed in the next 
12 months134: To date, 1 7 Member s have presented 
notifications under this provision.   
 
   X  
(a) a description of the assistance and 
support for capacity building;       
(b) the status and amount 
committed/disbursed;       
(c)  procedures for disbursement of the 
assistance and support;       
(d) the beneficiary Member or, where 
necessary, the region; and       
(e)  the implementing agency in the Member 
providing assistance and support.       
The information shall be provided in the format 
specified in Annex 1. In the case of Organisation 
for Economic Co -operation and Development 
(referred to in this Agreement as the OECD) 
Members, the information submitted can be 
based on relevant information from the OECD 
Creditor Reporting System. Developing country 
Members declaring themselves in a position to 
provide assistance and support for capacity      
 
134 The information provided will reflect the demand driven nature of the provision of assistance  and support for capacity building .  
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- 93 - PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
building are encouraged to provide the 
information above.  
2. Donor Members assisting developing 
country Members and least  developed country 
Members shall submit to the Committee:  To date, ten Members have notified the 
relevant information concerning 
processes and mechanisms to request 
assistance.    X  
(a) contact points of their agencies 
responsible for providing assistance and support 
for capacity building related to the 
implementation of Section I of this Agreement 
including, where practicable, information on such 
contact points within the country or regi on where 
the assistance and support is to be provided; and       
(b) information on the process and 
mechanisms for requesting assistance and 
support for capacity building.       
Developing country Members declaring 
themselves in a position to provide assistance 
and support are encouraged to provide the 
information above.     X  
3. Developing country Members  and least  
developed country Members intending to avail 
themselves of trade facilitation -related 
assistance and support for capacity building shall 
submit to the Committee information on contact 
point(s) of the office(s) responsible for 
coordinating and prioritizing such assistance and 
support.     X  
4. Members may provide the information 
referred to in paragraphs 2 and 3 through 
internet references and shall update the 
information as necessary. The Secretariat shall 
make all such information publicly available.        
5. The Committee shall invite relevant 
international and regional organizations (such as 
the International Monetary Fund, the OECD, the       
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- 94 - PROVISION  COMMENT  Flexibility of 
commitments, 
of action, and 
use of policy 
instruments  Transitional 
time-periods  Technical 
assistance  Provisions 
relating to  
Least 
developed 
country 
Members  
United Nations Conference on Trade and 
Development, the WCO, United Nations Regional 
Commissions, the World Bank, or their subsidiary 
bodies, and regional development banks) and 
other agencies of cooperation to provide 
information referred to in paragraphs 1, 2, and 4.  WT/COMTD/W/258  
 
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  3  GENERAL AGREEMENT ON TRADE IN SERVICES (GATS)  
3.1.  The General Agreement on Trade in Services (GATS) does not adopt the traditional concept of  
S&D, 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 flex ibility 
on an individual 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 consist ent with its development needs.   
3.2.  Under the typology developed for considering  S&D, it can be  said that the GATS contains 
13 S&D provisions dealing with deve loping country -related issues. Their classification can be broken 
down as follows:135 
3.1.1   Provisions aimed at increasing trade opportunities of developing country Members  
 Three  provisions (Preamble, Article IV:1;  Article IV:2).  
 
3.1.2   Provisions under which WTO Members should safeguard the interest s of developing 
country Members  
 Four prov isions (Preamble, Article XII:1; Article XV:1;  Article XIX:3).  
 
3.1.3   Flexibility of commitments, of action, and use of policy instruments  
Four provisions (Article III:4; Article V:3;  Article XIX:2;  and Section 5(g) of the Annex on 
Telecommunications).  
 
3.1.4   Technical assistance   
 Two provisions (Article XXV:2 and Section  6 of the Annex on Telecommunication).  
 
3.1.5   Provisions relating to least developed country Members   
 Two Provisions (Article IV:3;  Article XIX:3).  
 
 
135 The Preamble is listed in both the increasing trade opportunities category and the safeguarding 
interests category, while Article XIX:3 is listed in both the safeguarding interests category and the LDCs 
category. However, they are not counted twice when c alculating the total number of S&D provisions in the 
Agreement.   
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- 96 - GENERAL AGREEMENT ON TRADE IN SERVICES (GATS)  
PROVISION  COMMENT  
Provisions aimed at increasing trade opportunities  
Preamble  
Wishing to establish a multilateral framework of principles 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 partn ers and the development 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 their domestic  services capacity and its 
efficiency and competitiveness.  For the negotiations on trade in services pursuant to Article XIX,  the 
requirem ents of the provisions of this A rticle are reflected in S/L/93 
"Guidelines and Procedures for the Negotiations on Trade in Services", 
particularly Section I ("Objectives and Principles"), paragraphs 1 -2.   
Article IV 
Article IV:1   
The increasing participation of developing country Membe rs 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 services capacity 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 market access in sectors and modes of supply of export 
interest to them . For the negotiations on trade in services pursuant to Article XIX,  the 
requirem ents of the provisions of this A rticle are reflected in S/L/93 
"Guidelines and Pro cedures for the Negotiations on Trade in Services", 
particularly Section I ("Objectives and Principles"), paragraphs 1 -4; and 
Section  II ("Scope"), paragraph 5.  
   
Article IV:2   
Developed country Members, and to the extent possible 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 their respective 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 
establi shed contact points.  The latest listing of enquiry and contact points 
notified to the Council for Trade in Services is contained in document 
S/ENQ/78/Rev. 21, dated 12 February 2021 .  
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Provisions under which WTO Members should safeguard the interests of developing country Members  
Preamble  
Recognizing 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 different countries, the 
particular needs of developing countries to exercise this right . For the negotiations  on trade in services , the requirements of the provisions 
of this Article are reflected in S/L/93 "Guidelines and Procedures for the 
Negotiations on Trade in Services", specifically in paragraphs  1-2 of Section I 
relating to "Objectives and Principles".   
Article XII:1  
"…It is r ecognized 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 restrictions to ensures, inter alia, the maintenance of a 
level of financial reserves adequa te 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 the development programmes of developing countries and take into 
account the needs of Members, particularly developing country Members, for 
flexibility in this area…"   
Article XIX:3  
For 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 assessment of trade in services in overall terms and on a 
sectoral basis with reference to the objectives of this Agreement, including 
those set ou t in paragraph 1 of Article IV.  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 Members under the provisions of paragraph 3 of 
Article IV.   For the negotiations  on trade in services , the requirements of the provisions 
of this Article are reflected in S/L/93 "Guidelines and Procedures for the 
Negot iations on Trade in Services". See paragraph 2 of Section  I relating to 
"Objectives and Principles"; and p aragraphs 1 4-15 of Section III relating to 
"Modalities and Procedures". The "Modalities for the Special Treatment of 
Least  Developed Country Members in the Negotiations on Trade in Services" 
were adopted on 3  September 2003 (see TN/S/13, as set out in Sect ion 7.8 
below).  
 
Flexibil ity of commitments, of action, and use of policy instruments  
Article III:4  
Each Member shall also establish one or more enquiry points to provide specific 
information to other 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 Agreement Establishing the WTO (referred to in this Agr eement 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.   The latest listin g of enquiry and contact points notified to the Council for Trade 
in Services is contained in document S/ENQ/78/ Rev.21, dated 
12 February  2021. 
  
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- 98 - PROVISION  COMMENT  
Article V:3  
(a) Where developing countries 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 level of development of the countries 
concerned, both overall and in individual se ctors 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 of the parties to such an agreement.  Members did not clarify what was meant by S&D of developing countries in 
Article V ( paragraph 46 of S/C/M/35 )   
 
In response to a question, it was clarified that the need for flexibility with 
respect to coverage  of such agreements when a developing country was 
involved was a point certainly raised and taken note of in the reports of the 
Committee on Regional Trade Agreements  (paragraph 35 of S/C/M/46 )   
Article XIX:2  
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 be appropriate flexibility for 
individual developing coun try 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, attaching to su ch access conditions 
aimed at achieving the objectives referred to in Article IV. (See section on 
Article IV.)  For the negotiations on trade in services pursuant to Article XIX,  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 and 15.   
Annex on Telecommunications , Section 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 domestic 
telecommunications 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.   To date, no developing co untry Member  has elected to exercise this provision 
by indicating in its schedule any reservation or condition on the obligations 
contained in Section 5 of the Annex  on Telecommunications . 
Technical assistance  
Article XX V:2 
Technical assistance to developing countries shall be provided at the 
multilateral level by the Secretariat and shall be decided upon by the Council 
for Trade in Services.  In the context of the negotiations on trade in services pursuant to Article XIX, 
the requirements of the pro visions of this Article are reflected in S/L/93 
"Guidelines and Procedures for the Negotiations on Trade in Services ", 
Section  III ("Modalities and Procedures"), paragraph 14, with regard to 
technical assistance in order to carry out national/regional asse ssments.  
 
Paragraph 10 of Annex C of the Hong Kong Ministerial Declaration 
(WT/MIN( 05)/DEC) provides further information on technical assistance to 
developing and least developed country Members in the context of the services 
negotiations. It provides that  "such assistance should be provided on, inter  
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- 99 - PROVISION  COMMENT  
alia, compiling and analy sing statistical data on trade in services, assessing 
interests in and gains from services trade, building regulatory capacity, 
particularly on those services sectors where liberalization is being undertaken 
by developing countries ." 
Annex on Telecommunication s, Section  6(c) 
In cooperation with relevant international organizations, Members shall make 
available, where practicable, to developing countries information with respect 
to telecommunications services and developments in telecommunications and 
informatio n technology to assist in strengthening their domestic 
telecommunications services sector.  On 25 June 1999, the Council  for Trade in Services  held a special Information 
Session on Telecommunication Services. The Information Session examined 
in-depth techn ical 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 the International Tel ecommunications 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 the International Telecommunication Union 
and the W orld Tr ade Organization (S/C/9/Rev.1).  Subsequently, the 
ITU Council also adopted the text at its ann ual session held on 19 -28 July.  
Paragraph 6 of the agreement states that the WTO and ITU Secretariats  will 
endeavour to cooperate on matters relating to te chnical assistance and 
technical cooperation.  
Provisions relating to LDC 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 
Members under the provisions of paragra ph 3 of Article 4."  For the negotiations  on trade in services pursuant to Article XIX , the 
requirements of the provisions of this Article are reflected in S/L/93 
"Guidelines and Procedures for the Negotiations on Trade in Services" , 
Section  III relating to "Moda lities and Procedures", paragraph 13 . The 
"Modalities for the Special Treatment  for Least  Developed Country  Members 
in the Negotiations on Trade in Services " were adopted on 3  September  2003 
(TN/S/13 ), see Section 7.8 below.  
Article IV:3 Increasing Participation of Developing Countries  
Special prior ity 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 
seriou s difficulty of the least developed countries in accepting negotiated 
specific commitments in view of their special economic situation and their 
development, trade and financial needs.  
 For the negotiations on trade in services pursuant to Article XIX, t he 
requirements of the provisions of this Article are reflected in S/L/93 
"Guidelines and Procedures for the Negotiations on Trade in Services" , 
Section  I relating  to "Objectives and Principles", paragraph 2 .  
 
In paragraph 26 of the Hong Kong Ministerial Declaration (WT/MIN(05) /DEC), 
Ministers " recognize  the particular economic situation of LDCs, including the 
difficulties they face, and acknowledge that they are not expected to 
undertake new commitments. " 
Paragraph 3 of Annex C to the Hong Kong Ministerial Declaration provides that 
"Members shall pursue full and effective implementation of the Modalities for 
the Special Treatment for Least Developed Country Members in the 
Negotiations on Trade in Services (LDC  Modalities) adopted by the Special  
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- 100 - PROVISION  COMMENT  
Session of the Council for Trade i n Services on 3  September  2003, with a view 
to the beneficial and meaningful integration of LDCs into the multilateral 
trading system ". Paragraph 9 of Annex C to the Declaration expands on 
methods through which the LDC Modalities are to be implemented . 
 
By virtue of the Decision of 1 7 December 2011 on "Preferential Treatment to 
Services  and Service Suppliers of Least Developed Countries"  (WT/L/847) 
("Waiver") , Members may under certain conditions grant to LDC services or 
service suppliers preferential treat ment that would otherwise be inconsistent 
with Article II (MFN) of the GATS  (see Section  7.13) . The Decision on the 
"Implementation of Preferential Treatment in Favour of Services and Service 
Suppliers of Least Developed Countries and Increasing LDC Participation in 
Services Trade" (WT/L/982) extends the duration of the Waiver, originally 
agreed for  a 15-year period, by four years, until 31 December 2030 (see 
Section  7.31). 
 
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  4  AGREEMENT ON TRADE -RELATED ASPECTS OF INTELLECTUAL PROPERTY RIGHTS  
4.1.  The Agreement on Trade -Related Aspects of Intellectual Property Rights (TRIPS Agreement) 
and related instruments contain six S&D provisions and five Decisions. The six provisions fall under 
the following categories:  
4.1.1   Transitional time -periods  
 Two provisio ns (Article 65.2 and 65.4).   
 
4.1.2   Technical assistance  
 One provision (Article 67).   
 
4.1.3   Provisions relating to LDC Members  
Three provisions ( part of the Preamble to the Agreement; Article 66.1 and 66.2 ); and 
three  related Decisions , namely  TRIPS Council Decision of 6 November 2015  on the 
Extension of the Transition Period under Article 66.1 of the TRIPS Agreement for 
LDC Members for Certain Obligations with respect to Pharmaceutical Products (IP/C/ 73)136; 
General Council Decision of 30 Novem ber 2015  on LDC Members  Obligations under 
Article  70.8 and Article 70.9 of the TRIPS Agreement with respect to Pharmaceutical 
Products (WT/L/ 971)137; and TRIPS Council Decision of 11 June 2013 on t he Extension of 
the Transition P eriod u nder Article 66. 1 for Least Developed Country Members (IP/C/64).138 
 
The following two Decisions include provisions in favour of LDCs: General Council Decision 
of 30 August 2003 on the Implementation of Paragraph 6 of the Doha Declaration on the 
TRIPS Agreement and Public Healt h (WT/L/540 and Corr.1) and General Council Decision of 
6 December 2005 on the Amendment of the TRIPS Agreement (WT/L/641).  See the 
references in S ection 7 of this document .   
 
 
136 See also TRIPS Council Decision of 27 June 2002 on the Extension of the Transition Period under 
Article 66.1 of the TRIPS Agreement for LDC Members for Certain Obligations with respect to Ph armaceutical 
Products (IP/C/25) . 
137 See also General Council Decision of 8 July 2002 on LDC Members  Obligations under Article  70.9 of 
the TRIPS Agreement with respect to Pharmaceutical Products (WT/L/478) . 
138 See also TRIPS Council Decision of 29 November  2005 on the Extension of the Transition Period 
under Article 66.1 for LDC Members (IP/C/40).   
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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 was made of the transition period pr ovided for developing 
countries under  Article 65 .2. This transition period expired on 1  January  2000.  
Article 65.4  
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, as defined in paragraph 2, it may delay the application of the 
provisions on product patents of Section 5 of Part II to such areas of 
techn ology for an additional period of five years.  The additional transition period for developing country Members in fields of 
technology not subject to product patent protection on the date of application 
of the TRIPS Agreement expired on 1 January 2005. Some  Members made use 
of this transition period.   
Technical assistance  
Article 67 
In 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 and 
least developed country Members. Such coopera tion 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 o f domestic 
offices 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 
view to monitoring compliance with the obligation contained in Article 67, 
sharing information on the technical cooperation possibilities available and 
providing an opportunity to ide ntify IP-related capacity -building needs . 
Developed countr y Members  have provided, on an annual basis, for review 
normally during the last TRIPS Council meeting of the year , reports on their 
technical and financial cooperation activities of relevance (in 2020, circulated 
in the document IP/C/R/TC/*  series ). In the past, s ome Members have 
provided complementary reports specifically  focusing on their technical 
cooperation activities for the benefit of LDCs.  Furthermore, they have notified 
contact points in their administrations for technica l cooperation on TRIPS . The 
reports on technical cooperation  and th e contacts points  are available on the 
e-TRIPS Gateway  in addition to the WTO Documents Online database.  
 
As part of the annual review, i ntergovernmental organizations with observer 
status in the TRIPS Council have also provided written information on their 
technical cooperation activities relating to TRIPS matters , as has the 
WTO Secretariat (in 2020, circulated in the document IP/C/R/TC/*  series) . 
Pursu ant to the prov isions on enhanced technical co operation for 
LDC Members contained in the  earlier  2005 TRIPS Council Decision on the 
Extension of the Transition Period under Article 66.1 for LDC Members, nine  
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- 103 - PROVISION  COMMENT  
LDC Members submitted information on their priority needs to the TRIPS 
Council (IP/C/W/499 and IP/C/W/523, IP/C/W/500 and IP/C/W/510, 
IP/C/W/546 , IP/C/W/548 and IP/C/W/ 548/Add.1, IP/C/W/552, IP/C/W/555, 
IP/C/W/575, IP/C/W/584  and IP/C/W/ 597). In the past , the Secretariat has 
organized, at the request of the LDC Group, symposia on LDC priority needs 
that have brought together delegates from LDCs an d technical cooperation 
partners from developed countries, as well as representatives from a number 
of intergovernmental organizations.  
Provisions relating to LDC Members  
Preamble  
Recognizing also  the special needs of the least 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 viable 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 th e provisions of this Agreement, other than 
Articles  3, 4 and 5, for a period of 10 years from the date of application as 
defined under Article  65.1. The Council for TRIPS shall, upon du ly motivated 
request by a least developed country Member, accord extens ions of this 
period.   With a view to implementing paragraph 7 of the Doha Declaration on the 
TRIPS  Agreement and Public Health (WT/MIN(01)/DEC/2), and based on 
earlier decisions to that extent (IP/C/25 and WT/L/ 478), the TRIPS Council 
adopted a Decision on 6 November 2015  by which the transition period under 
Article 66.1 for LDC Members with respect to the protection and enforcement 
of patents  and undisclosed information , with re gard to pharmaceutical 
products,  was ext ended until 1  January 20 33 (IP/C/ 73). This was completed 
by a Decision of the General Council of 30 November 2015 , which waived the 
obligations of LDC Members under  Article 70.8 regarding the possibility to file 
patent applications, as well as under  Article 70.9 with respect to exclusive 
marketing rights for pharmaceutical products subject of a patent application 
until 1  January  2033 (WT/L/ 971). 
 
The general transition period for LDC Members under Article 66.1 was initially 
due to expire on 1 January 2006. Recognizing their special needs and 
requirements, the TRIPS Council adopted a decision on 29  November  2005 
that extended the transition period under Article 66.1 for LDC Members until 
1 July 2013 (IP/C/40). The TRIPS Council adopted a Decision on 11 June 2013 
that further extended the transition period until 1 July 2021 (IP/C/64).   
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- 104 - PROVISION  COMMENT  
Article 66.2  
Developed country Members shall provide incentives to enterprises and 
institutions in their territories 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.  Following the instructions of the Ministerial Conference to the TRIPS Council 
in paragraph 11.2 of the Decision on Implementation -Related Issues and 
Concerns (WT/MIN(01)/17), a Decision of the TRIPS Council of 
20 February  2003 put in p lace a mechanism monitoring the implementation of 
the obligation s under Article 66.2 (IP/C/28).  Developed country Members are 
to submit annually reports on actions taken or planned in pursuance of their 
commitments under Article 66.2 and to provide new det ailed reports every 
third year and updates in the intervals (in 2020, circulated in the IP/C/R/TTI/ * 
series ). Those reports have been regularly reviewed at the TRIPS Council's 
either end o r beginning of  year meetings . The reports on incentives to transfer 
technology to LDCs  are available on the e-TRIPS Gateway  in addition to the 
WTO Documents Online database.  Since 2008, the Sec retariat has organized , 
at the request of the LDC Group,  workshops back -to-back with the Council's 
meetings  conducting the review  as a platform for LDC Members and developed 
country Members to engage in in-depth dialogues on the implementation of 
Article  66.2.   
 
Paragraph 7 of the Doha Declaration on the TRIPS Agreement and Public 
Health reaffirmed the commitment of developed country Members pursuant to 
Article 66.2 (WT/MIN(01)/DEC/2). According to the Decision of the General 
Council on the Implementation of Paragraph 6 of the Doha Declaration on the 
TRIPS Agreement and Public Health (WT/L/540 and WT/L/540/Corr.1) and 
paragraph 6 of the Annex to  the amended TRIPS Agreement , Members also 
undertook to cooperate in paying special att ention to the transfer of 
technology and capacity building in the pharmaceutical sector pursuant to 
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  5  UNDERSTANDING ON RULES AND PROCEDURES GOVERNING THE SETTLEMENT OF 
DISPUTES  
5.1.  The Understanding on Rules and Procedures Governing the Settlement of Disputes (Dispute 
Settlement Understanding  or DSU ) contains 11 provisions relating to  S&D, which can be classified 
as follows:  
5.1.1   Provisions under which  WTO Members should safeguard the interests of developing 
country Members  
Seven provisions (Article 4.10, Article 8.10*, Article 12.10*, Article 12.11*, Article 21.2*, 
Article 21.7*, and Article 21.8*).   
 
5.1.2   Flexibility of commitment s, of action, or use of p olicy instruments  
 One provision (Article 3.12).  
 
5.1.3   Technical assistance  
 One provision (Article 27.2).   
 
5.1.4   Provisions relating to LDC Members.  
 Two provisions (Article 24.1 and Article 24.2).   
 
* Note that these provisions are addressed to specific organs within the dispute settlement process, 
rather than to "WTO Members" directly.  
 
5.2.  Possible improvements and clarifications to the DSU, including provisions relating to S &D, are 
discussed in the Special Session of the Dispute Settlement Body (DSB). A su mmary of the latest 
discussions is reflected in the  Chairman's  report of 17 June 2019 .139 This document  includes an 
assessment of the state-of-play of the negotiations  and a summary of the most recent focused work 
on the issues under discussion, including S&D aspects and developing country interests. The 
Chairman's Report also  reproduces the latest version of his proposed text for each of these issues, 
including propose d improvements to some provisions of the DSU relevant to S &D.  
5.3.  S&D-related aspects of dispute settlement proceedings discussed by the Special Session of the 
DSB have included a consideration of adequate timeframes to address the specific needs of 
developin g country Members, the remedies available to induce effective compliance, effective access 
to the procedures, and the cost of litigation in dispute settlement procedures.   
5.4.  In his report of 17 June 2019, the Chairman of the Special Session of the DSB noted that the 
negotiations did not benefit, at that time, from the kind of collective political will and engagement 
needed to drive them towards a conclusion.140 He also identified a number of key challenges that 
stood in the way of progressing the discussions. In July 2019, the Special Session of the DSB elected 
a new Chair, who consulted with Members on the work ahead and way forward. On the basis of 
these consultations, in December 2019,  the Chairman reported that while Members remained 
committed to the work o f the Special Session and its objective of improving and clarifying the DSU, 
they considered that resuming intense work may not be fruitful at that time, in light of ongoing 
discussions taking place in other WTO bodies on the functioning of the dispute set tlement system.  
 
139 TN/DS/ 31. 
140 TN/DS/31, page 4.   
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- 106 - UNDERSTANDING ON RULES AND PROCEDURES GOVERNING THE SETTLEMENT OF DISPUTES  
PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing country Members  
Article 4.10 
During consultations Members should give special attention to developing 
country Members' particular problems and interests.  One developing country Member complained that its request for 
consultations w ith another Member (developed) had been disregarded, 
thus discriminating against and impairing its interests, contrary to  the 
provisions of Article 4.10 of the Dis pute Settlement Understanding. 
(WT/DSB/M/7, p. 2)  
Article 8.10 
When a dispute is between a developing country Member and a developed 
country Member the panel shall, if the developing country Member so 
requests, include at least one panelist from a developing country Member.  In disputes between developing country Membe rs and developed country 
Members, nationals of developing country Members regularly serve as 
panelists . For example, in US – Steel Safeguards , the D irector -General 
was requested to compose the single panel taking into account Article 8.10 
of the Dispute Settlement Understanding . (WT/DS248/R, WT/DS249/R, 
WT/DS251/R, WT/DS252/R, WT/DS253/R, WT/DS254/R, WT/DS258/R 
and WT/DS259/R)  Overall, 283 different persons have served as p anelists, 
141 of wh om have come from developing countries. Two have come from 
LDCs.  
Article 12.10  
In 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 parti es 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 cou ntry 
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 pursuant to this paragra ph.   In one dispute, a developing country respondent  contended that the 
process raised important questions in relation to the Dispute Settlement 
Understanding such as: (i) the real difficulties faced by developing 
countries on the insistence by a develope d 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 because  Article 12.10 of the Dispute 
Settlement Understanding provided that "in the context of consultations 
involving 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/DSB/M/21, page 4)  
 
After the DSB had considered the complaining party's first request for 
establishment of a panel, i n Turkey – Rice (WT/DS334) . On 
27 February  2006, Turkey (the respondent) request ed by letter a longer 
consultation period in light of  Article 12.10 . Given the timing of the request 
by Turkey, the Chairman of the DSB stated at the DSB meeting on 
17 March  2006 that  he did not intend to rule per se on the Tur kish request 
at this point. S ubsequently, the  DSB Chairman responded  (in his personal 
capacity ) in writing to the  letter sent to him on this matter by Turkey (see 
also WT/DSB/M/207 , pp. 18 -19). The final panel report (WT/DS334/R) 
was adopted at the DSB meeting on 22 October 2007. (see also  
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- 107 - PROVISION  COMMENT  
WT/DS334/8)  At this  meeting,  the United States raised a  "systemic 
concern " on the inclusion of Part VII.G., S&D, in the final report, because 
it was a finding not requested by either party and neither party had  had a 
chance to review  it in the interim report.  (WT/DS334/9)  The United States 
considered that the Panel's decision to make new findings in a new section 
of its report at the final stage of the proceeding, and after  the interim  
report had been reviewed  by the parties could not be reconciled with the 
provisions of Article 15  of the Dispute Settlement Understanding.  Australia 
and Canada expressed similar concerns.  (WT/DSB/M/241, p. 10)  
 
In India – Quantitative Restrictions  (WT/DS90), India requested additional 
time to review the interim report, in accordance with Article 12.10 of  the 
Dispute Settlement Un derstanding (see also WT/DS90/R, para. 4.1)   
 
A number of p anels have taken  the respondent's status as a developing 
country Member into account when preparing and revising the timetable 
for the proceeding. ( For instance, Turkey – Rice, WT/DS3 34/R, 
para. 7.305 ; see also,  Brazil – Taxation , WT/DS472/R  and WT/DS497/R , 
paras. 7.1239 and 7.1241 , India – Solar Cells, WT/DS456/R,  footnote 6 
to para. 1.7; Colombia – Textiles , WT/DS461/R, paras. 7.601 -7.604;  
Peru - Agricultural Products , WT/DS457/R, paras. 7.529 -7.531; 
Argentina  - Import Measures , WT/DS438/R, WT/DS444 /R, and 
WT/DS445/R, paras. 6.01 -6.10;  Philippines – Distilled Spirits , 
WT/DS396/R and WT/DS403/R, para. 7.190 ; Dominican 
Republic  - Safeguard  Measures , WT/DS417/R and WT/DS418/R, 
para. 7.443; and EC-Bananas III (Article 21.5 -Ecuad or II), 
WT/DS 27/RW2/ECU, paras . 2.74-2.76.)  
Article 12.11 
Where one or more of the parties is a developing country Member, the 
panel's report shall explicitly indicate the form in which account has been 
taken of relevant provisions on differential and more  favourable 
treatment for developing country Members that form part of the covered 
agreements which have been raised by the developing country Member 
in the course of the dispute settlement procedures.  Panel reports show how this provision has been taken in to account.  For 
example, see: WT/DS27/R, WT/DS27/RW2/ECU, WT/DS46/R, 
WT/DS90/R, WT/DS204/R, WT/DS217, WT/DS234/R, WT/DS248/R, 
WT/DS249/R, WT/DS251/R, WT/DS252/R, WT/DS253/R, WT/DS254/R, 
WT/DS258/R, WT/DS259/R; WT/DS308/R WT/DS334/R , WT/DS396/R , 
WT/DS403/R , WT/DS417/R , WT/DS418/R , WT/DS472/R  and 
WT/DS497/R .  
Article 21.2 
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 Dispute Settlement Understanding (See 
WT/DS54/15, WT/DS55/14, WT/DS59/13, WT/DS64/12, WT/DS87/15, 
WT/DS110/14, WT/DS207/13, WT/DS217/14, WT/DS234/22; 
WT/DS246/14, WT/DS 265/33, WT/DS266/33, WT/DS283/14,  
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- 108 - PROVISION  COMMENT  
WT/DS268/12, WT/DS269/13, WT/DS286/15 WT/DS285/13 , 
WT/DS366/13, WT/DS384/24 and WT/DS386/23 .)   
Article 21.7  
If the matter is one which has been raised by a developing country 
Member, the DSB shall consider what further a ction 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 shall take into account 
not only the trade coverage of measures complained of, but also their 
impact on the economy of developing coun try Members concerned.   This provision has been taken into account in an arbitrator 's decision 
pursuant to Article 22.7 of the Dispute Settlement Understanding . (See 
e.g. WT/DS27/ARB/ECU.)   
Flexibility of commitments, of action, or use of policy instrum ents 
Article 3.12  
Notwithstanding Article 3.11, if a complaint based on any of the covered 
agreements is brought by a developing country Member against a 
developed country Member, the complaining party shall have the right to 
invoke, as an alternative to the provisions cont ained 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 for in paragraph 7 of that Decision 
is insufficient to pr ovide 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 Decisi on, the 
latter shall prevail.   In European Communities – Regime  for the Importation of Bananas , 
Colombia, referring to Article 3.12 of the Dispute Settlement 
Understanding  and the Decision of April 1966 (BISD 14S/18) in its request 
for consultations  (26 March 2007, WT/DS361 /1), reserved the possibility 
of requesting the good offices of the D irector -General . Panama filed a 
similar request for consultation s (WT/DS364 /1) on 27  June 2007.  
 
On 2 November 2007, Colombia refe rred the matter to the 
Director -General, requesting that he  act in an ex officio  capacity  and use 
his good offices to help facilitate a solution under Article 3.12 of the 
Dispute Settlement Understanding . Panam a similarly requested the 
Director -General 's good offices on 14 December 2007 . 
 
After conducting  several meetings under the Colombia/EU and the 
Panama/EU "good offices"  processes , on 21 December 2009, the 
Director -General  circulated to Members his report on the use of his good 
offices (WT/DS361 /2, WT/DS364/2 ).  
On 15 December 2009 , together with eight other Latin American 
countries, Colombia and Panama announced a comprehensive agreement 
with the European Union, i.e. Genev a Agreement on Trade in Bananas 
(WT/L/784).  On 8 November 2012, the European Union and ten Latin 
American countries reached an agreement on the EU 's revised 
commitments , which include the 2009 Geneva Agreement , and finally 
settled  the EU -Latin American banana disputes  (WT/DS27, WT/DS361, 
WT/DS364, WT/DS16, WT/DS105, WT/DS158, WT/DS158, WT/L/616 and 
WT/L/625).    
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- 109 - PROVISION  COMMENT  
Technical assistance  
Article 27. 2 
While the Secretariat assists Members in respect of dispute settlement at 
their request, there may also be a need to provide additional legal advice 
and assistance in respect of dispute settlement to developing country 
Members. To this end, the Secretariat shall make available a qualified 
legal expert from the WTO technical cooperation services to any 
developing country Member which so requests. This expert shall assist 
the developing country Member in a manner ensuring the continued 
impartiality of the Secretariat.  The Secretariat makes available to developing countries the services of 
two consultants w ho are available to provide legal assistance to 
developing countries in dispute settlement, pursuant to this provision. This 
service is coordinated by ITTC.  
 
Provisions relating to LDC Members  
Article 24.1  
At all stages of the determination of the causes of a dispute and of dispute 
settleme nt 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 i n raising matters under these procedures involving a least  
developed country Member. 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 to suspend the application of 
concessions or other obligations pursuant to these procedures.   To date , one LDC has initiated a dispute settlement proceeding 
(WT/DS306 – India – Anti-Dumping Measure on Batteries from 
Bangladesh ). 
 
On the basis of the UN list of LDCs141 and WTO data of disputes by 
countr y142, the participation of LDC Members in WTO dispute settlements  
is summarized as follows:  
 
Bangladesh, as complainant (DS306), as third party (DS243)  
Benin, as third party (DS267)  
Chad, as third party (DS267)  
Madagascar, as thir d party (DS27, DS265, DS266, DS 283, DS578 ) 
Malawi, as third party (DS265, DS266, DS283, DS4 34, DS435, DS441, 
DS453, DS467 ) 
Senegal, as third party, (DS27, DS58)  
Tanzania, as third party (DS265,DS266,DS283)  
Zambia, as third party (DS434 , DS435, DS441 ) 
 
Eight LDCs have participated in panel proceedings as a third party. As 
DS243 was not appeal ed, eight LDCs have participated in Appellate Body 
proceedings as a third participant.  
 
141 http://unctad. org/en/Pages/ALDC/Least%20Developed%20Countries/UN -list-of-Least  Developed  Countries.aspx  
http://www.wto.org/english/thewto_e/whatis_e/tif_e/org7_e.htm  
142 http://www.wto.org/english/tratop_e/dispu_e/dispu_by_country_e.htm  
  
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- 110 - PROVISION  COMMENT  
Article 24.2  
In dispute set tlement cases involving a least 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 go od offices, 
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 appr opriate.  In an attempt to make Article 5 of the Dispute Settlement Understanding 
operational (on good offices, conciliation and mediation), the 
Director -General has proposed some procedural steps to be taken by the 
parties to a dispute when requ esting the Director -General's assistance 
under Article 5 (see WT/DSB/25).  
 WT/COMTD/W/258  
 
- 111 - 
 
  6  PLURILATERAL  TRADE AGREEMENTS  
6.1  Agreement on G overnment Procurement  
6.1.  The revised  (2012) Agreement on Government Procurement143 contains ten S&D provisions 
falling under four categories.144 
6.1.1   Provisions under which WTO Members should safeguard the interests of developing 
country Members  
 Three provisi ons (Article V.1 ; Article V.2 ; and Article V.10 ).   
 
6.1.2   Flexibility of commitments, of action, and use of policy instruments  
Six provisions (Article V. 3; Article V. 4; Article  V.5; Article V.6;  Article V.7 ; and Article V.9 ).   
 
6.1.3   Technical assistance  
 One provision (Article V.8) .   
 
6.1.4   Provisions relating to LDC Members  
 Two provision s (Article V. 1 (a) and Article V. 4 (a)).    
 
6.2.  The focus of the S&D provisions in the Agreement on Government Procurement is to provide 
developing country Members acceding to the GPA with the flexibility to negotiate more nuanced, 
tailor-made exclusions and exc eptions from the Agreement. Compared with the GPA 1994, the 
revised (2012) text aims at providing more legally precise and enforceable  transitional measures .   
6.3.  As a plurilateral Agreement, not all WTO Members are bound by the GPA. The Agreement at 
present covers the following 4 8 WTO Members: Australia; Armenia; Canada ; the European Union 
and its  27 member States; Hong Kong, China; Iceland; Israel; Japan; Korea, Republic of; 
Liechtenstein; Moldova, Republic of ; Montenegro; the Netherlands with respect to Aruba; 
New Zealand; Norway; Singapore; Switzerland; Chinese Taipei ; Ukraine;  the United Kingdom;  and 
the United States.  
 
143 The revised (2012) GPA entered into force on 6 April 2014 for those GPA Parties having submitted 
their instruments of acceptance of the Protocol Amending the Agreement on Government Procurement (see 
GPA/113). As of 1 January 2021, it applies to all GPA Parties. Therefore, the presentation he re refers to the 
revised 2012 text (available at: https://www.wto.org/english/docs_e/legal_e/rev -gpr-94_01_e.htm ). For the 
GPA 1994 provisions on S&D, see document TN/CTD/W/33.  
144 In addition to Article V.1 being listed in the safeguarding interests category, and Article V.4 being 
listed in the flexibility category, Article s V.1(a) and V.4(a) have been placed in the LDCs category . However, 
the two references in the LDCs category a re not cou nted separately when calculating the total number of 
provisions in the Agreement.   
  WT/COMTD/W/258  
 
- 112 - AGREEMENT ON GOVERNMENT PROCUREMENT  
PROVISION  COMMENT  
Article V  of the 2012 GPA  
Provisions under which WTO Members should safeguard the interests of developing country Members  
1. In negotiations on accession to, and in the implementation and 
administration of, this Agreement, the Parties shall give special consideration 
to the development, financial and trade needs and circumstances of 
developing countries and least developed countries (collectively referred to 
hereinafter as "developing countries", unless specifically identified otherwise), 
recognizing that these may differ signifi cantly from country to countr y. As 
provided for in this Article and on request, the Parties shall accord S&D to: 
[…] any other developing country, where and to the extent that this 
S&D meets its development needs.  Note that this provision explicitly addresses the situation of developing 
countries acceding to the Agreement  in addition to the implementation and 
administration of the Agreement . 
2. Upon accession by a developing country to this Agreement, each Party shall 
provide immediately to the goods, services and suppliers of  that country the 
most favourable coverage that the Party provides under its annexes to 
Appendix I to any other Party to this Agreement, subject to any terms 
negotiated between the Party and the developing country in order to maintain 
an appropriate balanc e of opportunities under this Agreement.   
10. The Committee shall review the operation and effectiveness of this Article 
every five years.   
Flexibility of commitments, of action, and use of policy instruments  
3. Based on its development needs, and with the agreement of the Parties, a 
developing country may adopt or maintain one or more of the following 
transitional measures, during a transition period and in accordance with a 
schedule, set out in its relevant annexes to Appendix  I, and applied in a 
manner that does not discriminate among the other Parties:  
(a) a price preference programme, provided that the programme:  
(i) provides a preference only for the part of the tender 
incorporating goods or services originating in the developing 
country applyi ng the preference or goods or services 
originating in other developing countries in respect of which 
the developing country applying the preference has an 
obligation to provide national treatment under a preferential 
agreement, provided that where the othe r developing country 
is a Party to this Agreement, such treatment would be subject 
to any co nditions set by the Committee; and This provision not only spells out the specific types of flexibilities permitted  
but also requires that all measures should be limited in time, 
non-discriminatory and set out in an Annex. It should be noted that any  
flexibi lity is to  be negotiated by each  developing country individually  based on 
its specific developmental needs .   
 
Since the entry into force of the revised 2012 GPA in April 2014, the 
transitional measures available under Article V:3(c) of the GPA have been used 
by the Republic of Moldova, which has adopted threshold levels for goods and 
services that are higher than their permanent levels for a two -year transitio n 
period.  
  
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- 113 - PROVISION  COMMENT  
(ii) is transparent, and the preference and its application in 
the procurement are clearly described in the notice of intended 
procurement;  
(b) an offset, provided that any requirement for, or consideration of, 
the imposition of the offset is clearly stated in the notice of intended 
procurement;  
(c) the phased -in addition of specific entities or sectors; and  a 
threshold that is high er than its permanent threshold.  
4. In negotiations on accession to this Agreement, the Parties may agree to 
the delayed application of any specific obligation in this Agreement, other than 
Article  IV:1(b), by the acceding developing country while that country 
implements the obligation. The implementation period shall be:  
[…]  
(b) for any other developing country, only the period necessary to 
implement the specific obligation and not to exceed three years.   
5. Any developing country that has negotiated an implementation period for 
an obligation under paragraph 4 shall list in its Annex 7 to Appendix I the 
agreed implementation period, the specific obligation subject to the 
implementation period and any interim obligation with which it has agre ed to 
comply during the implementation period.   
6. After this Agreement has entered into force for a developing country, the 
Committee, on  request of the developing country, may:  
(a) extend the transition period for a measure adopted or maintained 
under p aragraph  3 or any implementation perio d negotiated under 
paragraph  4; or 
(b) approve the adoption of a new transitional measure under 
paragraph  3, in special circumstances that were unforeseen during the 
accession process.   
7. A developing country that has negotiated a transitional measure under 
paragraph 3 or 6, an implementation period under paragraph  4 or any 
extension under paragraph 6 shall take such steps during the transition period 
or implementation period as may be necessary to ensure that it is in 
compliance with this Agreement at the end of any such period. The developing 
country shall promptly notify the Committee of each step.   
9. The Committee may develop procedures for the implementation of this 
Article. Such procedures may include provisions for voting on decisions 
relating to requests under paragraph 6.    
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- 114 - PROVISION  COMMENT  
Technical assistance  
8. The Parties shall give due consideration to any request by a developing 
country for technical cooperation and capacity building in relation to that 
country's accession to, or implementation of, this Agreement.  Unlike the GPA 1994  provisions on technical assistance , this provision  does 
not refer to any specific technical assistance measures  in order to provide 
maximum flexibilit y. The revised  2012 text also extends the coverage of 
recipients from existing Parties to also include  any developing countr y Member 
that is not yet a party to the GPA .  
The WTO Secretariat provides technical assistance on a regular basis under its 
annual technical assistance programme.  This includes:  
 
(i) a regional seminar o n government procurement organiz ed for each 
developing country region once every two years; and  
 
(ii) national seminars on government procurement to developing country 
Members of the WTO on request whether or not they are a party to the 
Agreement. On average, six such seminars were delivered every year.  
 
Up-to-date information on such activities can b e found at: 
http://gtad.wto.org/category_project.aspx?cat=33154 .  
Provisions relating to LDC Members  
1. In negotiations on accession to, and in the implementation and 
administration of, this Agreement, the Parties shall give special consideration 
to the development, financial and trade needs and circumstances of 
developing countries and least developed co untries (collectively referred to 
hereinafter as "developing countries", unless specifically identified otherwise), 
recognizing that these may differ significantly from country to country. As 
provided for in this Article and on request, the Parties shall a ccord S&D to: 
(a) least developed countries; and  
              […]  
4.  In negotiations on accession to this Agreement, the Parties may agree to 
the delayed application of any specific obligation in this Agreement, other 
than Article  IV:1(b), by the acceding developing country while that country 
implements the obligation. The implementation period shall be:  
(a) for a least developed country, five years after its accession to this 
Agreement;  
              […]  WT/COMTD/W/258  
 
- 115 - 
 
  7  MINISTERIAL , GENERAL COUNCIL AND OTHER RELEVANT DECISIONS  
7.1.  The following section includes Ministerial , General Council  and other relevant  Decisions 
providing S&D to developing  and least developed countries.  As in sections 2 to 6, the tables 
reproduce in the left -hand column, the text of the relevant Decision, and in the right -hand column 
titled "Comment", information on their implementation.   
  
  WT/COMTD/W/258  
 
- 116 - 7.1  Differential and More F avourable Treatment, R eciprocity and Fuller Participation of D evelop ing Countries - Decision of 28  November 1979  
(Enabling Clause  - L/4903)  
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,145 without according such treatment to other contracting 
parties.    
2.  The provisions of paragraph  1 apply to the following:146    
Provisions aimed at increasing the trade opportunities of developing country Members  
(a) Preferential tariff treatment accorded by developed contracting parties to 
products originating in developing countries in accordance with the 
Generalized System of Preferences.147 Implementation of this provision has been through GSP  schemes . The 
WTO' s Database on Preferential Trade Arrangements ( http://ptadb.wto.org ) 
contains information on the GSP schemes being implemented by WTO 
Members.   
Flexibility of commitments, of action, and use of policy instruments  
(b) Differential and more favourable treatment with 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 the mutual reduction or elimination of tariffs and, in 
accordance with criteria or conditions which may be prescribed by the 
CONTRACTING PARTIES, for the mutual re duction or elimination of non -tariff 
measures, on products imported from one another.   To date, 56 RTAs and five accessions to existing agreements have been 
notified under the Enabling Clause.  A reference to the RTA notification  
concerning the Gulf Cooper ation Council Customs Union remain s on the 
agenda of  the CTD. The communication from China, Egypt and India titled 
"Systemic and specific issues arising out of the dual notification of the  Gulf 
Cooperation Council  Customs Union" (WT/COMTD/W/17 5) also remai ns on the 
agenda.  
 
145 The words "developing countries" as used in this text are to be understood to refer also to developing territories.  
146 It would remain open for the CONTRACTING PAR TIES 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.  
147 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 developing countries".   
  WT/COMTD/W/258  
 
- 117 - PROVISION  COMMENT  
Provisions relating LDC 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.  Most developed countr ies accord special preferences to LDCs through 
LDC-specific components of their GSP schemes. In particular, n early all 
developed country Members provide either full or significant DFQ F market 
access to LDC products . See also the information provided in Section s 7.10 
and 7.22 on the Hong Kong and Bali Decisions concerning DFQF market access 
for LDCs.  The Sub -Committee on  LDCs, pursuant to the WTO Work Programme 
for LDCs, annually  reviews market access for LDC products. The 2020 version 
of th e Secretariat Note on this s ubject is contained  in document 
WT/COMTD/LDC/W/ 68. 
  
  WT/COMTD/W/258  
 
- 118 - 7.2  Decision on Measures in F avour of Least  Developed C ountries (15 December 1993)   
PROVISION  COMMENT  
Ministers...  
2.  Agree that:  
 
(i)  Expeditious implementation of all special and differential me asures taken 
in favour of least developed countries including those taken within the context 
of the Uruguay Round shall be ensured through, inter alia, regular reviews.  
 
(ii)  To the extent possible, MFN concessions on tariff and non -tariff measures 
agreed in the Uruguay Round on products of export interest to the least 
developed countries may be implemented autonomously, in advance and 
without staging.  Consideration shall be given to further improve GSP and other 
schemes for products of part icular export interest to least  developed countries.  
 
(iii)  The rules set out in the various agreements and instruments and the 
transitional provisions in the Uruguay Round should be applied in a flexible 
and supp ortive manner for the least developed countries.  To this effect, 
sympathetic consideration shall be given to specific and motivat ed concerns 
raised by the least developed countries in the appropriate Councils and 
Committees.  
 
(iv)  In the application of import relief measures and other measure s referred 
to in paragraph  3(c) of Article  XXXVII of GATT  1947 and the corresponding 
provision of GATT  1994, special consideration shall be given t o the export 
interests of least developed countries.  
 
(v)  Least developed countries shall be accorded substa ntially increased 
technical assistance in the development, strengthening and diversification of 
their production and export bases including those of services, as well as in 
trade promotion, to enable them to maximize the benefits from liberalized 
access to  markets.  
 
3.  Agree to keep under review the specific needs of the least developed 
countries and to continue to seek the adoption of positive measures which 
facilitate the expansion of trading opportunities in favour of these countries.  This Decision has been a landmark one to help LDCs integrate into the 
multilateral trading system, in particular by enhancing trading opportunities 
for LDCs as well as providing for greater flexibility in the implementation of 
WTO rules. The Decision asks Members to continu e to seek the adoption of 
positive measures to facilitate expansion of trading opportunities for LDCs. In 
fact, pursuant to the letter and spirit of the Decision, several important 
measures/legal instruments have been adopted by Members both in the area 
of goods as well as in services. Most notably, three of the important LDC 
Agreement -specific proposals under the S&D Work Programme which have 
been adopted by Members through Annex F of the Hong Kong Ministerial 
Declaration stems from provisions contained in  this Decision. The significant 
one among the three is the comprehensive decision on duty -free and 
quota -free (DFQF ) market access for LDC products (See Section 7.1 0). The 
other two Agreement -specific proposals reaffirmed that LDCs will only be 
required to  undertake commitments and concessions to the extent consistent 
with their individual development, financial or trade needs, or their 
administrative and institutional capacities.  
 
The Decision on Measures in Favour  of LDCs also played a role in the design ing 
of the Integrated Framework in 1997 - a trade capacity building programme 
for the LDCs - which evolved into the Enhanced Integrated Framework (EIF) 
in 2009 . Through a multi -donor trust fund, the EIF  provides financial and 
technical support to build trade policy and institutional capacity, together with 
the ability to coordinate and leverage additional Aid -for-Trade resources in the 
LDCs.  Following a first phase from 2009 to 2015, P hase Two of the EIF  began 
on 1 January 2016  and will last until 2024 . All 46 LDCs, as well as five recently 
graduated LDCs, are currently benefiting from the EIF Programme.  
Information on the EIF is available at the following website: 
www.enhancedif.org .  
 
A number of important decisions have been taken in favour of LDCs , which 
refer to the Decision on Measures in Favour of LDCs . These include: 
(i) Decision on waiver to allow developing country Members to provide 
preferential tariff t reatment to products of LDCs (WT/L/304 ; see Section 7.5. 
the waiver has been extended until 30 June 20 29 (WT/L/ 1069)); (ii) The LDC 
Services Waiver Decision  adopted at MC8 (WT/L/847 ; see Section 7.1 3).  
  
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- 119 - PROVISION  COMMENT  
Members have been responsive to the needs and requirements of the LDCs in 
the WTO. For instance, upon expiry of the initial transition period under 
Article  66.1 of the TRIPS Agreement, the LDCs were granted an a dditional 
transition period until 1 July 2013 . On 11 June 201 3, the TRIPS Council 
adopted a Decision that further extended the transition period until 
1 July 2021 ( IP/C/64; see Section 7.1 5).148 Furthermore, on 6 November 
2015, the TRIPS Council extended a transition period that exempts LDCs from 
protecting and enforcing patents and undisclosed information in the 
pharmaceutical sector  until 1 January 2033 (IP/C/73; see Section 7.24). 
 
The Decision on Measures in Favour  of LDCs also stipulates that specific needs 
of LDCs be kept under review. The WTO Work Programme for LDCs 
(WT/COMTD/LDC/11 /Rev.1 ), addresses systemic issues of interest to LDCs in 
the multilateral trading system . 
 
 
 
148 It may also be noted that a communication from Chad on behalf of the LDC Group concerning an extension of the  transition period under TRIPS Article 66.1 for LDC 
Members (IP/C/W/668 of 1 October 2020) is currently under consideration in the TRIPS Council.  WT/COMTD/W/258  
 
- 120 - 
 
  7.3  Decision on Texts Relating to Minimum Values and Imports by Sole Agents, S ole 
Distributors and Sole C oncessionaires  (15 D ecember 1993)  
7.2.  The Decision On Texts Relating To Minimum Values And Imports By Sole Agents, Sole 
Distributors And Sole Concessionaires contains two provis ions for  S&D.   
7.3.1   Provisions under which WTO Members should Safeguard the I nterests of 
Developing C ountry Members  
 Two provisions (Text I and Text II).   
 
 
  
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- 121 - DECISION ON TEXTS RELATING TO MINIMUM VALUES AND IMPORTS BY SOLE AGENTS, SOLE DISTRIBUTORS AND SOLE CONCESSIONAIRES 
(15 DECEMBER  1993)  
PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing country Members  
Text I  
Where a developing country makes a reservation to retain officially established 
minimum values w ithin the terms of Annex III:2 and shows good cause, the 
Committee shall give the request for the reservat ion sympathetic 
consideration. Where a reserva tion is consented to, the terms and conditions 
referred to in Annex III:2 shall take full account of the development, financial 
and trade needs of the developing country concerned.  For information on the Members that have made use of this provisi on see 
G/VAL/2 and Rev.1 to 24.  Currently , no Member is making use of this 
provision.  
Text II .I 
A number of  developing countries have a concern that problems may exist in 
the valuation of imports by sole agents, sole distributors a nd sole 
concessionaires.  Under  Article 20:1, developing country Members have a 
period of delay of up to five years prior to the app lication of the Agreement.  
In this context, developing country Members 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 rela ting to importations by sole 
agents, sole distributors and sole concessionaires.  There have been no such studies requested.  
 
 WT/COMTD/W/258  
 
- 122 - 
 
  7.4  Decision on Measures Concerning the P ossib le Negative Effects o f the Reform 
Programme on Least Developed and N et Food -Importing D eveloping Countries149 
(15 December  1993)  
7.3.  All the provisions of the Decision cover positive actions to be taken by Members with respect 
to developing country Members , including  LDCs.   
7.4.  The Secretariat prepares a background note on an annual basis in order to facilitate the work 
of the Committee on Agriculture in this area.150 The note provides an introduction on the follow -up 
process to the net food -importing developin g countries ( NFIDC ) Decision as a whole and examines 
the substantive provisions of the Decision, providing detailed information regarding their 
implementation.   
 
 
149 The WTO list of NFIDCs as it currently stands comprises:  
(a) the LDCs as recognized by the Economic and Social Council of the United  Nations; as well as  
(b) Antigua and Barbuda, Barbados, Botswana, Côte d'Ivoire, Cuba, Dominica, Dominican  Republic, 
Egypt, El Salvador, Eswatini, Gabon, Grenada, Honduras, Jamaica, Jordan, Ken ya, Maldives, Mauritius, 
Mongolia, Morocco, Namibia, Pakistan, Peru, Saint  Kitts and Nevis, Saint Lucia, Saint Vincent and the 
Grenadines, Samoa, Senegal, Sri  Lanka, Trinidad and Tobago, Tunisia and the Bolivarian Republic of Venezuela  
(G/AG/5/Rev. 11, date d 24 September 2020 ). 
150 These are circulated in the G/AG/W/42/ series. The latest document is contained in 
G/AG/W/42/Rev. 21 dated  12 November 2020 .    
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- 123 - DECISION ON MEASURES CONCERNING THE POSSIBLE NEGATIVE EFFECTS O F THE REFORM PROGRAMME ON LEAST DEVELOPED AND NET 
FOOD -IMPORTING DEVELOPING COUNTRIES (15 DECEMBER 1993)   
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 established periodically 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 countries during the reform 
programme.    The commitments of donor countries under the Food Aid Convention s were 
specified in terms of a specified minimum annual amounts of food aid.   The 
Food Aid Committee (FAC), serviced by the International Grains Council , 
monitored the implementation of the Food Aid Conventions.  The Food Aid 
Convention 1999 , the latest in a series of such conventions,  was expected to 
expire on 30 June 2002. Consid ering the linkages between the work of the 
FAC and negotiations in the WTO on international food aid, the FAC decided 
that conclusive recommendations under the new food aid convention should 
await the outcome of the WTO negotiations. In these circumstances , the 
Convention was extended several times pending the outcome of the 
DDA negotiations.  
 
At its 103rd Session on 14  December  2010, the FAC launched the formal 
process of renegotiating the Food Aid Convention 1999, with immediate effect. 
The Food Aid Conv ention 1999  expired on 30 June 2012 and a  new Food 
Assistance Convention came into effect on 1st January 2013. For more details, 
see G/AG/W/42/Rev. 21 and G/AG/GEN/1 55. 
Paragraph 3(ii)  
To adopt guidelines to ensure that an increasing proportion of basic foodstuffs 
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 Food Aid Convention 1986.   Under the Food Aid Convention 1999, all food aid provided to LDCs was to be  
in the form of grants.  Overall, food aid in the form of grants is to represent, 
at a minimum, 80% of FAC member's contributions and donors are to seek to 
progressively exceed this  share. Similarly, under the Food Assistance 
Convention, no less than 80% of a party's committed food assistance to 
eligible countries and vulnerable populations shall be in fully grant form. 
Donors are to seek progressively to exceed this share. The Minis terial Decision 
on Export Competition adopted at Nairobi in 2015 (WT/MIN(15)/45 -WT/L/980) 
requires Members to ensure that all international food aid is in fully  grant form. 
For more details, see subsection 2.1.2 of G/AG/W/42/Rev. 21. 
Paragraph 4  
Ensure th at any agreement relating to agricultural export credits makes 
appropriate provision for differenti al treatment in favour of least developed 
and net food -importing developing countries.   The matter of agricultural export credits has been undertaken in bot h the 
regular meetings of the Committee on Agriculture and in the Special Session 
negotiations on the basis, inter alia , of the proposals that have been tabled 
and other inputs, including with respect to S&D in favour of developing 
countries . At MC -10 at N airobi, the Ministers adopted the Decision on export 
competition which, inter alia, includes disciplines in the area of export credits, 
export credit guarantees or insurance programmes. Provisions towards a more 
favourable treatment of least  developed and net food -importing developing  
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- 124 - PROVISION  COMMENT  
countries are included under " Special and Differential Treatment " (S&D) part 
of the disciplines  (see section 2.3  of G/AG/W/42/Rev. 21 and the Nairobi 
Ministerial Decision on Export Competition WT/MIN(15)/45 ).   
Paragraph 5  
As a result of the Uruguay Round certain developing 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 i nstitutions under existing facilities, or such facilities as may be 
established, in the context of adjustment programmes, in order 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 the International 
Monetary Fund and the President of the World Bank (MTN.GNG/NG14/W/35).   During the Committee's annual monitoring exercise of the Marrakesh NF IDC 
Decision, several of the international observer organizations regularly 
comment on the development of international food prices and their impact on 
the food import bills of the LDCs and NFIDCs as well as on the resources of 
the international financial institutions and initiatives in favour of LDCs and 
NFIDC s - see section 2.4 of  G/AG/W/42/Rev. 21 and the statements b y the 
international observer organizations circulated in the G/AG/GEN  series .   
Technical assistance  
Paragraph 3(iii)  
To give full consideration in the context of their aid programmes to requests 
for the provision of technical an d financial assistance to least developed and 
net food -importing developing countries to improve their agricultural 
productivity and infrastructure.  During th e Committee's annual monitoring exercise of the Marrakesh NFIDC 
Decision, the provision of technical and financial assistance con tinues to be 
subject of review.  For this purpose, updated Table NF:1 notifications are 
submit ted by donor Members concerned.  Any contributions made by the 
observer organizations in th is context are also circulated.  For more details, 
see section 2.2  of G/AG/W/42/Rev. 21 and the statements by the international 
observer or ganizations circulated in the  G/AG/GEN  series . 
  
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- 125 - 7.5  Preferential Tariff T reatment for Least Developed C ountries – Decision on W aiver – 15 June 1999 ( WT/L /304)  
PROVISION  COMMENT  
Considering that the Parties to the World Trade Organization Agreement have 
recognized the need for positive efforts designed to ensure that developing 
countries, and especially the least developed among them, secure a share in 
the growth in international trade commensurate with the needs of  their 
economic development;  
Considering the statements contained in the Comprehensive and Integrated 
WTO Plan of Action for the Least Developed Countries adopted at the 
Singapore Ministerial Conference on 13  December 1996 and in the Ministerial 
Declaratio n of 20 May 1998 concerning integration of least developed 
countries into the world trading system and providing predictable and 
favourable market access conditions for the products of such countries;  
Considering the 1979 Decision on Differential and More  Favourable Treatment, 
Reciprocity and Fuller Participation of Developing Countries and the 1994 
Decision  on Measures in Favour of Least Developed Countries, and without 
prejudice to rights of Members to continue to act pursuant to the provisions 
contained  in those Decisions;  
Desiring to provide an additional means for developing country Members to 
offer preferential tariff  treatment to products of least developed countries 
notwithstanding the obligations of paragraph 1 of Article I of the General 
Agreement ; 
Having regard  to the Guiding Principles to be followed in considering 
applications for waivers adopted on 1 November 1956, the Understanding in 
Respect of Waivers of Obligations under the General Agreement on Tariffs and 
Trade 1994, and paragraphs  3 and 4 of Article IX of the Marrakesh Agreement 
Establishing the World Trade Organization (the "WTO Agreement");  
Members, acting pursuant to the provisions of paragraph 3 of Article IX of the 
WTO Agreement,  
Decide that:  
1. Subject to the terms and conditions se t 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 allow developing country Members to provide 
preferential tariff  treatment to products of least developed countries, 
designated as such by the United  Nations, without being required to extend 
the same tariff rates to like products of any other Member.  
2. Developing country Members wishing to take actions pursuant to the 
provisions of this Waiver shall notify to the Counc il on Trade in Goods th e list 
of all products of least developed countries for which preferential tariff 
treatment is to be provided on a generalized, non -reciprocal and The Decision of 27 May 2009 (WT/L/759)  extended  the waiver contained in 
the 1999 Decision (WT/L/304) un til 30 June 2019. The Decision of 16 October 
2019 (WT/L/ 1069) provided for a further extension of the waiver until 30 June 
2029.  
 
Several notifications concerning  preferential schemes  for products from LDCs 
were made to the Council for Trade in Goods (CTG ) under this waiver . These 
schemes were also notified to the CTD under the Transparency Mechanism for 
Preferential Trade Arrangements (see Section 7.12).  
 
Six developing Members  have notified DFQF schemes in favour of LDCs to the 
WTO:  
Chile ( G/C/W/695  – WT/COMTD/N/44 ; G/C/W/695/Add.1/Rev.1 – 
WT/COMTD/N/44/Add.1/Rev. 1);   
China (WT/COMTD/N/39; G/C/W/656/Rev.1 – 
WT/COMTD/N/39/Add.1/Rev.1 ; G/C/W/656/Add.1 – 
WT/COMTD/N/39/Add.2 );   
India (G/C/W/651  – WT/COMTD/N/38 ; G/C/W/651/Add.1 – 
WT/COMTD/N/38/Add.1 ); 
Korea (WT/COMTD/N/12/Rev.1; G/C/W/670 – 
WT/COMTD/N/12/Rev.1/Add.1) ;  
Chinese Taipei  (WT/COMTD/N/40; WT/COMTD/N/40/Corr.1; G/C/W/664);  
and Thailand ( G/C/W/714  – WT/COMTD/N/46 ). 
 
In addition, Morocco notified a preferential scheme for African LDCs in 2001  
(G/C/6 - WT/LDC/SWG/IF/18 ).  
 
Information on the preferential schemes for LDCs notified under this waiver 
can be found on the WTO's Database for Preferential Trad e Arrangements 
(http://ptadb.wto.org ).  
 
  
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- 126 - PROVISION  COMMENT  
non-discriminatory basis and the preference margins to be accorded.  
Subsequent modifi cations to the preferences shall similarly be notified.  
3. Any preferential tariff treatment implemented pursuant to this Waiver shall 
be designed to facilitate  and promote the trade of least developed countries 
and not to raise barriers or create undue difficulties for  the trade of any other 
Member.  Such preferential tariff treatment shall not constitute an impediment 
to the reduction or elimination of tariffs on a most -favoured -nation basis.  
4. In accordance with the provisions of paragraph 4 of A rticle IX of the 
WTO Agreement, the General Council shall review annually whether the 
exceptional circumstances justifying the Waiver still exist and whether the 
terms and conditions attached to the Waiver have been met.  
5. The government of any Member pro viding preferential tariff treatment 
pursuant to this Wa iver shall, upon request, promptly enter into consultations 
with any interested Member with respect to any difficulty or any matter that 
may arise as a result of the implementation of programmes autho rized by this 
Waiver. Where a Member considers that any benefit accruing to it under 
GATT  1994 may be or is being impaired unduly as a result of such 
implementation, such consultation shall examine the possibility of action for a 
satisfactory adjustment of  the matter. This Waiver does not affect Members' 
rights as set forth in the Understanding in Respect of Waivers of Obligations 
under GATT  1994.  
6. This waiver does not affect in any way and is without prejudice to rights of 
Members in their actions pursua nt to the provisions of the 1979 Decision on 
Differential and More Favourable Treatment, Reciprocity and Fuller 
Participation of Developing Countries.   
  
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- 127 - 7.6   Accession of Least Developed C ountries – Decision of 10 December 2002 ( WT/L /508)  
PROVISION  COMMENT  
The General Council ...  
Decides that:  
1. Negotiations for the accession of LDCs to the WTO, be facilitated and 
accelerated through simplified and streamlined accession procedures, with 
a view to concluding these negotiations as quickly as possible, in accordance 
with the guidelines set out her eunder:   The adoption of the Guidelines on LDCs' Accessions in December 2002 marked a 
concrete step in favour of acceding LDCs. In addition, building on the 2002 
guidelines a new set of provisions were adopted by the General Council in 2012 
to further fac ilitate the accession of LDCs to the WTO (WT/L/508 /Add.1; see 
Section  7.14). Accession terms of LDCs are to be negotiated in accordance with 
these two important decisions by WTO Members. WTO Members have 
emphasized their commitment to implement these guidelines.  
 
The 2002 Decision on LDC Accession sets out guidelines with respect to 
(i) market access; (ii) WTO rules; (iii) the process; and (iv) trade -related 
technical assistance and capacity building. A brief analysis on the implementation 
of measures to facilitate LDC accessions  has been carried out in WTO document 
WT/COMTD/LDC/W/44. Acceding LDCs appear to have benefited from  the 
provisions contained in the accession guidelines. WTO Members continue to 
attach priority to LDCs' accessions.  
 
Section 7.14 provides an overview of completed and ongoing LDC accessions as 
well as how the issue of LDC accessions is followed  up at the WTO.  
I.  Market access   
- WTO Members shall exercise restraint in seeking concessions and 
commitments on trade in goods and services from acceding LDCs, taking 
into account the levels of concessions and commitments undertaken by 
existing WTO LDCs' Members;    
- acceding LDCs shall offer access through reasonable concessions and 
commitments on trade in goods and services commensurate with their 
individual development, financial and trade needs, in line with 
Article  XXXVI.8 of GATT 1994,  Article  15 of the Agreement  on Agriculture, 
and Articles IV and XIX of the General Agreement on Trade in Services.    
II.  WTO rules  
- S&D, as set out in the Multilateral Trade Agreements, Ministerial Decisions, 
and other relevant WTO legal instruments, shall be applicable to all acceding 
LDCs, from the date of entry into force of their respective Protocols of 
Accession;     
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- 128 - PROVISION  COMMENT  
- transitional periods/transitional arrangements foreseen under specific 
WTO Agreements, to enable acceding LDCs to effectively implement 
commitments and obligations, shall be granted in accession negotiations 
taking into account individual development, fina ncial and trade needs;    
- transitional periods/arrangements shall be accompanied by Action Plans 
for compliance with WTO rules. The implementation of the Action Plans shall 
be supported by Technical Assistance and Capacity Building measures for 
the acce ding LDCs'. Upon the request of an acceding LDC, WTO Members 
may coordinate efforts to guide that LDC through the implementation 
process;   
- commitments to accede to any of the Plurilateral Trade Agreements or to 
participate in other optional sectoral market access initiatives shall not be a 
precondition for accession to the Multilateral Trade Agreements of the WTO.  
As provided in paragraph  5 of Article IX and paragraph 3 of Article XII of the 
WTO Agreement, decisions on the Plurilateral Trade  Agreements shall be 
adopted by the Members of, and governed by the provisi ons in, those 
Agreements.  WTO Members may seek to ascertain acceding LDCs interests 
in the Plurilateral Trade Agreements.    
III.  Process   
- The good offices of the Director -General shall be available to assist 
acceding LDCs and Chairpersons of the LDCs' Accession Working Parties in 
implementing this decision;    
- efforts shall continue to be made, in line with information technology 
means an d developments, including in LDCs themselves, to expedite 
documentation exchange and streamline accession procedures for LDCs to 
make them more effective and efficient, and less onerous. The Secretariat 
will assist in this regard. Such efforts will, inter -alia, be based upon the 
WTO Reference Centres that are already operational in acceding LDCs;   
- WTO Members may adopt additional measures in their bilateral 
negotiations to streamline and facilitate the process, e.g. by holding bilateral 
negotiations in the acceding LDC if so requested;    
- upon request, WTO Members may through coordinated, concent rated and 
targeted technical assistance from an early stage facilitate the accession of 
an acceding LDC.    
IV.  Trade -related technical assistance and capacity building   
- Targeted and coordinated technical assistance and capacity building, by 
WTO and other relevant multilateral, regional and bilateral development 
partners, including inter alia under the Integrated Framework (IF), shall be 
provided, on a priority basis, to a ssist acceding LDCs. Assistance shall be   
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- 129 - PROVISION  COMMENT  
accorded with the objective of effectively integrating the acceding LDC into 
the multilateral trading system;   
- effective and broad -based technical cooperation and capacity building 
measures shall be provided, on a priority basis, to cover all stages of the 
accession process, i.e. from the preparation of documentation to the setting 
up of the legislative infrastruct ure and enforcement mechanisms, 
considering the high costs involved and in order to enable the acceding LDC 
to benefit from and comply with WTO rights and obligations.    
2.  The implementation of these guidelines shall be reviewed regularly in the 
agenda  of the Sub -Committee on LDCs. The results of this review shall be 
included in the Annual Report of the Committee on Trade and Development 
to the General Council. In pursuance of their commitments on 
LDCs'  accessions in the Doha Ministerial Declaration, Mi nisters will take 
stock of the situation at the Fifth Ministerial Conference and, as appropriate, 
at subsequent Ministerial Conferences.       
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- 130 - 7.7  The implem entation of Paragraph 6 of the D oha D eclaration on the TRIPS  Agreement and P ublic H ealth ( WT/L /540 and WT/L/540/ Corr.1)  
- Decision of 30 A ugust 2003  
PROVISION  COMMENT  
1(b): "eligible im porting Member" means any least developed country Member 
...; 
2(a)(ii): confirms that the eligible importing Member in question, other than a 
least developed country Member, has established that it has insufficient or no 
manufacturing capacities in the pharmaceutical sector  ...;  
4. ... in the event that an eligible importing Member that is a devel oping 
country Member or a least developed country Member experiences difficulty 
in implementing this provision, developed country Members shall provide, on 
request and on mutually agreed terms and conditions, technical and f inancial 
cooperation in order to facilitate its implementation;  
6. With a view to harnessing economies of scale for the purpose of enhancing 
purchasing power for, and facilitating the local production of, pharmaceutical 
products:  
(i) where a developing or  least developed country WTO Member is a party to 
a regional trade agreement within the meaning of Article XXIV of the 
GATT  1994 and  the Decision of 28 November 1979 on Differential and More 
Favourable Treatment Reciprocity and Fuller Participation of Deve loping 
Countries (L/4903), at least half of the current membership of which is made 
up of countries presently on t he United Nations list of least developed 
countries, the obligation of that Member under Article  31(f) of the 
TRIPS  Agreement shall be waived to the extent necessary to enable a 
pharmaceutical product produced or imported under a compulsory licence in 
that Member to be exported to the markets of those other developing or least 
developed country parties to the regional trade agreement that share the 
health problem in question.  Rwanda has been the first LDC Member to make use of the System established 
under the Decision as an eligible importing Member and notified the 
TRIPS  Council on 17 July 2007 accordingly (IP/N/9/RWA/1).  
 
The Decision provides for an annual review of the functioning of the System 
by the TRIPS Council and an annual report on its operation to the 
General  Council (most recently in document IP/C/ 86). In 2010 and 2011 , 
those reviews ha d been framed by a more str uctured debate  which, beyond 
the narrow aspects of the System's operation, extended to broader issues 
related to the innovation of and access to medical technologies . 
 
Members may submit notifications through the e -TRIPS Submission System, 
https://nss.wto.org/tripsmembers  (restricted access).  
 
The WTO Secretariat has also made available  on its webpage  a Guide to 
Notifications under the System, including a set of model notifications : 
(http://www.wto.org/english/tratop_e/trips_e/par6_modelnotifs_e.htm ). 
 
An overview of measures taken by WTO Members  to implement the System  
into domestic law151 is available at  
https://www.wto.org/english/tratop_e/trips_e/par6laws_e.htm  
 
 
151 For a more detailed overview, including implementing measures taken by certain LDC Members, see "Special  Compulsory Licences for Export of Medicines: Key Features 
of WTO Members' Implementing Legislation, WTO Staff Working Paper (R. Kampf) of 31 July 2015, available at: https://www.wto.org /english/res_e/reser_e/wpaps_e.htm   
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- 131 - 7.8  Modalities for the Special Treatment for Least Developed Country Members in the Negotiations on Trade in Services – Adopted by the Special 
Session of the Council for Trade in Services  on 3 September 2003  (TN/S/13)  
PROVISION  COMMENT  
I. OBJECTIVES AND PRINCI PLES  
1. In pursuance of the objectives of the GATS and as required by 
Article  XIX:3 of the G ATS special treatment for least developed country 
Members (LDCs) shall be granted by providing special priority to LDCs in the 
implementation of paragraphs 1 an d 2 of Article IV of the GATS. Particular 
account shall be taken of the serious difficulty of LDCs in undertaking 
negotiated specific commitments in view of their special economic situation 
and their development, trade and financial needs.  
2. The importance of trade in services for LDCs goes beyond pure 
economic significance due to the major role services play for achieving social 
and development objectives and as a  means of addressing poverty, upgrading 
welfare, improving universal availabil ity and access to basic services, and in 
ensuring sustainable development, including its social dimension.  LDCs are 
facing serious difficulty in addressing a number of complex issues 
simultaneously, and lack institutional and human capacities to analyse an d 
respond to offers and requests. This should be factored into the negotiating 
process in general and regarding the individual requests made to LDCs.  
3. Together with the Guidelines and Procedures for the Negotiations on 
Trade in Services (S/L/93), the Modalities for the Special Treatment for Least  
Developed Country Members in the Negotiations on Trade in Services shall 
ensure maximum flexibility for LDCs and shall form the basis for the 
negotiations .  
II. SCOPE  
4. Members shall take into account the serious difficulty of LDCs in 
undertaking negotiated specific commitments in view of their special economic 
situation, and therefore shall exercise restraint in seeking commitments from 
LDCs. In particular, they shall generally not seek the rem oval of conditions 
which LDCs may attach when making access to their markets available to 
foreign service suppliers to the extent that those conditions are aimed at 
achieving the objectives of Article  IV of the GATS.  
5. There shall be flexibility for LDCs  for opening fewer sectors, liberalizing 
fewer types of transactions, and progressively extending market access in line 
with their development situation. LDCs shall not be expected to offer full 
national treatment, nor are they expected to undertake additi onal 
commitments under Article XVIII of the GATS on regulatory issues which may 
go beyond their institutional, regulatory, and administrative capacities. In 
response to requests, LDCs may make commitments compatible with their  
In paragraph 26 of the Hong Kong Ministeri al Declaration (WT/MIN(05)/DEC), 
Ministers " recognize  the particular economic situation of LDCs, including the 
difficulties they face, and acknowledge that they are not expected to 
undertake new commitments. "  
 
By virtue of the Decision of 1 7 December 2011 on "Preferential Treatment to 
Services  and Service Suppliers of Least Developed Countries"  (WT/L/847) 
("Waiver") , Members may under certain conditions grant to LDC services or 
service suppliers preferential treatment  that would otherwise be inconsistent 
with Article II (MFN) of the GATS  (see Section  7.13) . The Decision on the 
"Implementation of Preferential Treatment in Favour of Services and Service 
Suppliers of Least Developed Countries and Increasing LDC Participation in 
Services Trade" (W T/L/982) extends the duration of the Waiver, originally  
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- 132 - PROVISION  COMMENT  
development, trade and financ ial needs and which are limited in terms of 
sectors, modes of supply and scope.  
6. Members shall, as provided for in Articles IV and XIX of the GATS, give 
special priority to providing effective market access in sectors and modes of 
supply of export intere st to LDCs, through negotiated specific commitments 
pursuant to  Parts III and IV of the GATS. LDCs should indicate those sectors 
and modes of supply that represent priority in their development policies, so 
that Members take these priorities into account i n the negotiations.  
7. Members shall work to develop appropriate mechanisms with a view 
to achieving full implementation of Article IV:3 of the GATS and facilitating 
effective access of LDCs' services and service suppliers to foreign markets.  
8. Members shall take measures, in accordance with their individual 
capacities, aimed at increasing the participation of LDCs in trade in services. 
Such measures could include:  
• strengthening programmes to promote investment in LDCs, with a view to 
building th eir domestic services capacity and enhancing their efficiency 
and export competitiveness;  
• reinforcing export/import promotion programmes;  
• promoting the development of LDCs' infrastructure and services exports 
through training, technology transfer, enterp rise level actions and 
schemes, intergovernmental cooperation programmes, and where 
feasible, financial resources; and  
• improving the access of LDCs' services and service suppliers to distribution 
channels and information networks, especially in sectors and  modes of 
supply of interest to LDCs.  
9. It is recognized that the temporary  movement  of natural persons 
supplying services (Mode 4) provides potential benefits to the sending and 
recipient Members. LDCs have indicated that this is one of the most importan t 
means of supplying services internationally. Members shall to the extent 
possible, and consistently with Article XIX of the GATS, consider undertaking 
commitments to provide access in mode 4, taking into account all categories 
of natural persons identifi ed by LDCs in their requests.  
10. LDCs shall be granted appropriate credit for their autonomous trade 
liberalization. In addition, Members shall refrain from requesting credits from 
LDCs.  
11. In developing any multilateral rules and disciplines, including under 
GATS Articles VI:4 (Domestic regulation), X (Emergency safeguard 
measures), XIII (Government procurement) and XV (Subsidies), Members 
shall take into account the specific interests and difficulties of LDCs.  agreed for a 15 -year period, by four years, until 31 December 2030 (see 
Section  7.31).  
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- 133 - PROVISION  COMMENT  
III. PRINCIPLES FOR THE PROVISION OF TECHNICAL ASSISTANCE 
WITH  REGARD TO TRADE IN SERVICES  
12. Targeted and coordinated technical assistance and capacity building 
programmes shall continue to be provided to LDCs in order to strengthen their 
domestic services capacity, build institutional and human capacity, and enable 
them to undertake appropriate regulatory reforms. In pursuance of 
Paragraph  14 of the Guidelines and Procedures for the Negotiations on Trade 
in Services (S/L/93), technical assistance shall also  be provided to LDCs to 
carry out national assessments of trade in services in overall terms and on a 
sectoral basis with reference to the objectives of the GATS and Article IV in 
particular.    
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- 134 - 7.9  Amendment of the TRIPS Agreement  (WT/L /641) – Decision of 6 December 2005  
PROVISION  COMMENT  
The General Council; ...  
Decides as follows:  
1.  The Protocol amending the TRIPS Agreement attached to this Decision is 
hereby adopted and submitted to the Members for acceptance.  
2.  The Protocol shall be open for acce ptance by Members until 
1 December  2007 or such later date as may be decided by the Ministerial 
Conference.  
3.  The Protocol shall take effect in accordance with the provisions of 
paragraph 3 of Article X of the WTO Agreement.  
 After acceptance by two thirds of WTO Members (list of Members is regularly 
updated at:  
http://www.wto.org/english/tratop_e/trips_e/amendment_e.htm ), the 
amended TRIPS Agreement en tered into force on 23 January 2017 and applies 
to Members which have accepted it. The Protocol Amending the 
TRIPS  Agreement remains  open for acceptance by WTO Members  that are yet 
to complete their domestic procedures  until 31 December 20 21 (WT/L/ 1081).  
 
Paragraph 3 of Article 31bis and par agraphs 1(b), 2(a)(ii), 3 of the  Annex to 
the amended TRIPS Agreement  contain the same provisions  as the initial 2003 
waiver Decision (see above section 7.7) . 
 
The WTO Secretariat has made available background informat ion clarifying  a 
range of procedural issues regarding the acceptance of the Protocol by 
WTO Members  and including a model instrument of acceptance  (available at: 
http://www.wto.org/en glish/tratop_e/trips_e/accept_e.htm ). 
  
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- 135 - 7.10  Othe r Decisions in Favour of Least Developed Countries – Annex F  of the Hong Kong Ministerial Declaration adopted on 18  December  2005 
(WT/MIN(05)/ DEC) 
PROVISION  COMMENT  
23)  Understanding in Respect of Waivers of Obligations under the GATT  1994  
(i) We agree tha t requests for waivers by least developed country Members 
under Article IX of the WTO Agreement and the Understanding in respect of 
Waivers of Obligations under the GATT 1994 shall  be given positi ve 
consideration and a decision taken within 60 days.  
(ii) When considering requests for waivers by other Members  exclusively in 
favour of least developed country Members, we agree that a decision shall be 
taken within 60 days, or in exceptional circumstan ces as expeditiously as 
possible thereafter, without prejudice to the rights of other Members.   WTO Members have been responsive in relation to requests for waivers by 
LDCs or by other Members. In 2009 and 2019, Members adopted Decisions  to 
extend the wai ver on "Preferential Tariff Treatment for Least  Developed 
Countries ". (WT/L/759; see Section 7.5)    
36)  Decision  on Measures in Favour of Least Developed Countries  
We agree that developed  country Members shall, and developing  country 
Members declaring themselves in a position to do so should:  
(a)(i) Provide  duty-free and quota -free market access on a lasting basis, for 
all products originating from all LDCs by 2008 or no later than the start of the 
implementation period in a manner that ensures stability, security and 
predictability.  
(a)(ii) Members facing d ifficulties at this time to provide market access as set 
out above shall provide duty -free and quota -free market access for at least 
97% of products originating from LDCs, defined at the tariff line level, by 2008 
or no later than the start of the implemen tation period. In addition, these 
Members shall take steps to progressively achieve compliance with the 
obligations set out above, taking into account the impact on other developing 
countries at similar levels of development, and, as appropriate, by 
increm entally building on the initial list of covered products.  
(a)(iii) Developing  country Members shall be permitted to phase in their 
commitments and shall enjoy appropriate flexibility in coverage.  
(b) Ensure that preferential rules of origin applicable to i mports from LDCs are 
transparent and simple, and contribute to facilitating market access.  
 
Members shall notify the implementation of the schemes adopted under this 
decision every year to the Committee on Trade and Development. The 
Committee on Trade and Development shall annually review the steps taken 
to provide duty -free and quota -free market access to the LDCs and report to 
the General Council for appropriate action.  
We urge all donors and relevant international institutions to increase financial 
and t echnical support aimed at the diversification of LDC economies, while 
providing additional financial and technical assistance through appropriate An item concerning DFQF market access for LDCs is reflected on the agenda 
of each CTD meeting . In addition, as per the Ministerial Decision , annual 
review s are carried out in the CTD, typically in the last meeting of the calendar  
year. Members have provided information on the steps they are taking, or 
have already taken, to provide DFQF market acces s to LDCs. A number of 
writte n communications have been considered. At the Bali Ministerial 
Conference in 2013, Members adopted a decision that provided further 
impetus to provide DFQF market access for LDC products (WT/L/919 ; see 
Section 7.22, including f or more recent developments ).  
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- 136 - PROVISION  COMMENT  
delivery mechanisms to meet their implementation obligations, including 
fulfilling SPS and TBT requirements, a nd to assist them in managing their 
adjustment processes, including those necessary to face the results of MFN 
multilateral trade liberali zation.   
38)  Decision  on Measures in Favour of Least Developed Countries  
It is reaffirmed that least developed country Members will only be required to 
undertake commitments and concessions to the extent consistent with their 
individ ual development, financial or trade needs, or their administrative and 
institutional capacities.  
Within the context of coherence arrangements with other international 
institutions, we urge donors, multilateral agencies and international financial 
instituti ons to coordinate their work to ensure that LDCs are not subjected to 
conditionalities on loans, grants and official development assistance that are 
inconsistent with their rights and obligations under the WTO Agreements.   
84)  Agreement on Trade -Related Investment Measures  
LDCs shall be allowed to maintain on a temporary basis existing measures that 
deviate from their obligat ions under the TRIMs Agreement.  For this purpose, 
LDCs shall notify the Council for Trade in Goods (CTG) of such measu res within 
two years, starting 30 days after the date of this declaration. Least developed 
countries will be allowed to maintain these existing measures until the end of 
a new transition period, lasting seven years. This transition period may be 
extended b y the CTG under the existing procedures set out in the 
TRIMs  Agreement, taking into account the individual financial, trade, and 
development needs of the Member in question.  
LDCs shall also be allowed to introduce new measures that deviate from their 
obligations under the TRIMs Agreement. These new TRIMs shall be notified to 
the CTG no later than six months after their adoption. The CTG shall give 
positive consideration to such notifications, taking into account the individual 
financial, trade, and developm ent needs of the Member in question. The 
duration of these measures will not exceed five years, renewable subject to 
review and decision by the CTG.  
Any measures incompatible with the TRIMs Agreement and adopted under this 
decision shall be phased out by y ear 2020.   The two-year period for notific ation referred to in the first paragraph expired 
on 18  January 2008 with no notifi cations received from any least developed 
countries. So far, no notifications have been received under the second 
paragraph .  
 
88) Decision  on Measures in Favour of Least Developed 
Countries  – Paragraph  1  
Least developed country Members, whilst reaffirming their commitment to the 
fundamental principles of the WTO and relevant provisions of GATT  1994, and 
while complying with the general rules set out in the aforesaid instruments, 
will only be required to undertake commitments and concessions to the extent 
consistent with their individual development, financial and trade needs, and  
 
 
 
 
 
  
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- 137 - PROVISION  COMMENT  
their administr ative and institutional  capabilities.  Should a least developed 
country Member find that it is not in a position to comply with a specific 
obligation or commitment on these grounds, it shall bring the matter to the 
attention of the General Council for exam ination and appropriate action.  
We agree that the implementation by LDCs of their obligations or 
commitments will require further technical and financial support directly 
related to the nature and scope of such obligations or commitments, and direct 
the WT O to coordinate its efforts with donors and relevant agencies to 
significantly increase aid for trade -related technical assistance and capacity 
building.   
 
 
 
 
Aid-for-Trade commitments to LDCs amounted to US$ 21.2 billion in 201 8, 
constituting a 202% increase compared to 2006. Aid -for-Trade disbursements 
to LDCs amounted to US$ 13.5 billion in 201 8, constituting a 193.5 % increase 
in real terms as compared to the 2006 figure . 
 
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- 138 - 
 
  7.11  Transparency Mechanism for Regional Trade Agreements  – Decision of 
14 December  2006 ( WT/L /671)  
7.5.  In accordance with paragraph 47 of the Doha Ministerial Declaration (WT/MIN(01)/DEC/1), the 
General Council,  on 14 December 2006, established on a provisional basis a transparency 
mechanism for all re gional trade agreements (RTAs).  The Transparency Mechanism builds upon the 
existing transparency requirements contained in WTO provisions related to RTAs and it int roduces 
the provisions for early announcement of any RTA and consideration of the notified RTAs on the 
basis of a factual presentation by the WTO Secretariat. The Committee on Regional Trade 
Agreements is to implement the Mechanism for  RTAs fal ling under A rticle XXIV of GATT  and Article  V 
of the GATS. The CTD , meeting in dedicated session,  is to implement the Mechanism for  RTAs falling 
under the Enabling Clause (trade arrangements between developing countries).  With a view to 
enhancing transparency in, and understanding of, RTAs and their effects, it was agreed in 
paragraph  28 of the Nairobi Ministerial Declaration  (WT/MIN(15)/DEC) to work towards the 
transformation of the current provisional Transparency Mechani sm into a permanent mechanism in 
accordance with the General Council Decision of 14 December 2006, without prejudice to questions 
related to notification requirements.  
  
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- 139 - TRANSPARENCY MECHANISM FOR R EGIONAL TRADE AGREEMENTS – DECISION OF 14 D ECEMBER  2006 (WT/L/671)  
PROVISION  COMMENT  
Flexibility of commitments, of action, and use of policy instruments  
Section C  
8.  The data referred to in paragraph 7(a) shall be made available as soon as 
possible. Normally, the timing of the data submission shall not exceed ten 
weeks – or 20 weeks in the case of RTAs involving only developing countries 
– after the date of notification of the agreement.  Parties to notified RTAs have to make available to the WTO Secretariat data 
as specified in the Annex, if possible in an electronically exploitable format.  
The data is required for the drafting of the Factual Presentation of the RTA by 
the Secretariat. Recognizing the resource and techni cal constraints of 
developing country Members, the Decision extends the timing of the data 
submission from ten to 20 weeks in the case of RTAs involving only developing 
countries. In case of RTAs between developed and developing country 
Members the standar d ten weeks ' time-frame applies.   
Technical assistance  
Section F  
19.  Upon request, the WTO Secretariat shall provide technical support to 
developing countr y Members, and especially least developed countries, in the 
implementation of this Transparency Mechanism, in particular – but not limited 
to - with respect to the preparation of RTA -related data and other information 
to be submitted to the WTO Secretariat.  Recognizing the resource and technical constraints of developing country 
Members,  the Decision provides for the provisions, by the Secretariat, of 
technical support to developing country Members for the implementation of 
the Transparency Mechanism.   
 
While t he provision has not been invoked formally by de veloping country 
Members, the Secretariat does provide technical support in the preparation of 
RTA-related data including the construction of the tariff in some cases . WT/COMTD/W/258  
 
- 140 - 
 
  7.12  Transparency Mechanism for P referential Trade A rrangements – Decision of 
14 December  2010 ( WT/L/806)  
7.6.  The Transparency Mechanism for Preferential Trade Arrangements (PTAs) is implemented by 
the CTD. The CTD, meeting in dedicated session, considers  notified PTAs on the basis of a factual 
presentation prepared by the WTO Secretariat. The Transparency Mechanism i s to apply on a 
provisional basis until Members approve its permanent application. The Decision indicates that 
Members will review the Mechanism after three years and will if necessary modify it in light of the 
experience gained from its provisional applic ation.   
  
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- 141 - TRANSPARENCY MECHANISM FOR PREFERENTIAL TRADE ARRANGEMENTS – DECISION OF 14 DECEMBER 2010 (WT/L/806)  
PROVISION  COMMENT  
Flexibility of commitments, of action, and use of policy instruments  
Section C  
8.  The data referred to in paragraph 7(a) shall be made available as soon as 
possible. Normally, the timing of the data submission shall not exceed ten 
weeks – or 20 weeks in the case of PTAs notified by developing country 
Members – after the date of notification of the PTA.  Members notifying PTAs have to make available to the WTO Secretariat data 
as specified in Annex I in an appropriate electronic format. The data is required 
for the drafting of the Factual Presentations of the PTA s by the Secretariat. 
The timing of the data submission is extended from te n to 20  weeks for PTAs 
notified by developing countries.  
Section D  
18.  To the extent a developing country Member has technical constraints 
fulfilling the notification requirements of paragraph 16, the Member will not be 
expected to do so until 31 July 2013. The Member may submit an outline of 
the steps to be taken to fulfil these notification requirements to the CTD by 
31 July 2012.  An outline of steps to be taken to fulfil these notification requirements  was not 
submitted by any Member . 
Technical assistance  
Section E  
22.  Upon request, the WTO Secretariat shall and any Member may provide 
technical support to developing countr y Members, and especially least 
developed countries, in the implementation of  this Mechanism, in 
particular  - but not limited to - with respect to the preparation of PTA -related 
data and other inform ation to be submitted to the WTO Secretariat, as well as 
regarding access to the information provided by the notifying Member.  Recognizing the resource and technical constraints of developing country 
Members, the Decision provides for the provision, by the  Secretariat and any 
Member, of technical support to developing country Members for the 
implementation o f the Transparency Mechanism. The provision has not been 
invoked by  any developing country Member .     
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- 142 - 7.13  Preferential Treatment to S ervices and Service Suppliers of Least Developed C ountries - Decision of 17 D ecember 2011 ( WT/L/847)  
PROVISION  COMMENT  
The Ministerial Conference…  
Decides as follows:  
1. Notwithstanding the provisions of Article II:1 of the GATS, Members 
may provide preferential treatment to services  and service suppliers of 
least developed countries with respect to the application of measures described 
in Article XVI and any other measure s as may be annexed to this waiver, than 
to like services and service suppliers of other Members. Any such treatment 
shall be granted immediately and unconditionally to like services and  service 
suppliers of all least developed country Members. Preferentia l treatment with 
respect to the application of measures other than those described in Article  XVI, 
is subject to approval by the Council for Trade in Services in accordance with 
its procedures and will be annexed to this waiver . Twenty -four notifications o f preferential treatment under the LDC Waiver have 
been submitted to date.  The complete set  of notifications can  be 
accessed  under 
https://www.wto.org/english/tratop_e/serv_e/ ldc_mods_negs_e.htm  
 
At the meetings of the Council for Trade in Services  on 2 November 2015 and 
18 March 2016 , preferential treatment with respect to the application of 
measures other than those described in Article XVI  set out in the notifications 
by Switzerland (S/C/N/819), Iceland (S/C/N/835), Turkey (S/C/N/824), 
Norway (S/C/N/806), India (S/C/N/833), China (S/C/N/809), as well as the 
European Union (S/C/N/840), South Africa (S/C/N/853), Canada 
(S/C/N/792/Rev.1), and Thailand (S/C/N/860), was approved by the Council 
for Trade in Services ( see S/C/M/125 , paragraph 1.62 , and S/C/M/126,  
paragraph 3.15,  respectively).  
2. Each Member according preferential treatment pursuant to this waiver 
shall submit a notification to the Council for Trade in Services. The notification 
shall specify the preferential treatment made availa ble, the sectors or 
sub-sectors concerned and the period of time during which the Member is 
intending to maintain those preferences. A s upplemental notification shall be 
made if the preferential treatment is subsequently modified. The notificatio ns 
shall be made before the preferential treatment is granted or modified.   
3. Each Member granting preferential treatment pursuant to this waive r 
shall, upon request, promptly enter into consultations with any Member with 
respect to any difficulty or matter that m ay arise as a result of such treatment. 
Where a Member considers that any benefit accruing to it under the GATS may 
be or is being impai red unduly as a result of such treatment, the consultations 
shall examine the possibility of action for a satisfactory a djustment of the 
matter.   
4. Any preferential treatment accorded pursuant to this Waiver shall be 
designe d to promote the trade of least developed countries in those sectors 
and modes of supply that are of particular export interest  to the least  developed  
countries and not to raise barriers or create undue difficulties for the trade of 
any other Member. Such preferential treatment shall not constitute an 
impediment to the reduction or elimination of market access barriers on a most -
favoured -nation basis .   
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- 143 - PROVISION  COMMENT  
5. For the purpose of preferential  treatment granted pursuant to 
paragraph 1 , a service supplier of a lea st developed country is:  
(a) a natural person of a least developed country; or  
(b) a juridical person which is either:  
 (i) constituted or otherwise org anized under the law of a least 
developed country and, if it is owned or controlled by  natural persons of a non -
least developed country Member or juridical persons constituted or otherwise 
organized under the law of a non-least developed country Member, is engaged 
in substantive business operations in the territory of any least  developed 
country; or  
 (ii) in the case of the supply of a service through commercial presence, 
owned or controlled by:  
  1. natural persons of least developed countries; or  
  2. juridical persons of least developed countries identified 
under subparagraph (i).   
6. In accordance with the provisions of paragraph 4 of Article IX of the 
WTO Agreement, the General Council  shall review annually whether the 
exceptional circumstances justifying the Waiver still exis t and whether the 
terms and conditions attached to the Waiv er have been met.   
7. This Waiver shall terminate  upon the expiration of a period of 15  years 
from the date of its adoption.  Paragraph 1 .1 of the Nairobi Ministerial Decision on Implementation of 
Preferential Treatment in favour of Services and Service Suppliers of Least 
Developed Countries and Increasing LDC Participation in Services Trade 
(WT/L/982, dated 19 December 2015) extends the Waiver until 31  December 
2030. It provides th at "preferences notified so far may, as appropriate,  be 
extended  accordingly ." 
8. This Waiver shall apply to preferential treatment granted to services  
and service suppliers of least developed countries designated as such by the 
United Nations. Notwithsta nding the provision s of paragraph 7 above, this 
Waiver shall terminate with respect to the preferential treatment granted to 
services and service su ppliers of any particular least developed country when 
graduation of that country from the United N ations li st of least developed 
countries becomes effective.   
  
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- 144 - 7.14  Accession of Least Developed C ountries - Decision of 25 July 2012 (WT/L/508/Add.1)  
PROVISION  COMMENT  
The General Council…  
Decides that:  
 
1. The 2002 LDC Accession Guidelines shall be strengthened, streamlined 
and operationalized in accordance with the provisions set out hereunder. 
This Decision is to be considered as an Addendum to the 2002 
LDC Accession Guidelines.  In accordance with the m andate contained in the Ministerial Decision of 
17 December 2011 (WT/L/846), the General Council on 25 July 2012 adopted a 
Decision on the Accession of LDCs  (WT/L/508/Add.1), with the objective to 
strengthen the provisions contained in  the 2002 accession g uidelines (WT/L/508 ; 
see Section 7.6). 
 
The addendum to the 2002 guidelines has introduced specific flexibilities for 
acceding LDCs, including by establishing benchmarks on market access 
negotiations on goods and services, and by including provisions relat ing to 
transparency in accession, S&D and transition periods, and technical assistance.  
 
Accession of LDCs has been recognized as one of the systemic issues under the 
Work Programme for the LDCs (WT/COMTD/LDC/11/Rev.1). The Sub -Committee 
on LDCs regularly monitors the accession of LDCs and also serves as a forum where 
acceding LDCs and Members exchange views and share experiences. Furthermore, 
the WTO Director -General annually reports on LDC accessions to the 
WTO Membership in his annual report on accession s. The 2019 report is contained 
in document WT/ACC/ 36. 
 
Since the establishment of the WTO, nine LDCs have successfully completed the 
accession process under Article XII of the WTO Agreement, including Nepal (2004), 
Cambodia (2004), Vanuatu (2012), Lao PDR (2013), Yemen (2014), Liberia (2016) 
and Afghanistan (2016). Cabo Verde (2008) , Samoa (2012) and Vanuatu (2012)  
concluded their accession negotiations as LDCs and graduated from LDC status in 
2007, 2014 and 2020 , respectively. There are currently eight  LDCs in the process 
of acceding to the WTO: Bhutan, Comoros, Ethiopia, Sao Tomé and Principe, 
Somalia, South Sudan, Sudan and Timor -Leste.  
 
Acceding LDCs have benefited from transitional arrangements for compliance with 
WTO Agreements. Furthermore, WTO d elivers technical assistance to acceding 
LDCs on a priority basis. The 2020-2021 Technical Assistance and Training Plan is 
contained in WT/COMTD/W/ 248/Rev.1 .   
 
LDC a ccession packages can be reviewed in the following documents:  
Nepal (WT/ACC/NPL/16, WT/ACC /NPL/16/Add.1, WT/ACC/NPL/16/Add.2);  
Cambodia (WT/ACC/KHM/21, WT/ACC/KHM/21/Add. 1, WT /ACC/KHM/21/Add.2);  
Cabo Verde (WT/ACC/CPV/30, WT/ACC/CPV/30/Add.1, WT/ACC/CPV/30/Add.2);   
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- 145 - PROVISION  COMMENT  
Samoa (WT/ACC/SAM/30, WT/ACC/SAM/30/Add.1, WT/ACC/SAM/30/Add.2); 
Vanuatu (WT/ACC/VUT/17, WT/ACC/VUT/17/Add.1, WT/ACC/VUT/Add.2);  
Lao PDR (WT/ACC/LAO/45, WT/ACC/LAO/45/Add.1, WT/ACC/LAO/45/Add.2);  
Yemen (WT/ACC/YEM/42, WT/ACC/YEM/42/Add.1, WT/ACC/YEM/42/Add.2);  
Afghanistan (WT/ACC/AFG/36, WT/ACC/AFG /36/Add.1, WT/ACC/AFG/36/Add.2);  
Liberia (WT/ACC/LBR/23, WT/ACC/LBR/23/Add.1, WT/ACC/LBR/23/Add.2)  
I. BENCHMARKS ON GOODS  
2. The 2002 guidelines stipulate that Members are to exercise restraint in 
seeking market access concessions from acceding LDCs, whil e the latter 
are expected to offer reasonable concessions commensurate with their 
individual development, financial and trade needs. Further, the Decision 
on LDC accession adopted at the  MC8 Conference directs the 
Sub-Committee to develop recommendations to further strengthen, 
streamline and operationalize the 2002 guidelines, and in this context, 
inter alia, develop benchmarks in the area of goods taking into account 
the level of commitments undertaken by existing LDC Members.   
3. Members agree that market access negotiations on goods shall be 
guided by the following principles and benchmarks:  
Principles:  
(a) Comprehensive binding coverage is a fundamental objective of the 
multilateral trading system (MTS), ensuring stability and p redictability 
about a country's trading regime. At the same time, it is also recognized 
that some flexibility should be provided to the acceding LDCs in order to 
help them integrate into the MTS, consistent with their individual 
development, financial and trade needs.  
(b) Tariff negotiations of Members with acceding LDCs should ensure 
the appropriate balance between predictability of tariff concessions of 
acceding LDCs and their need to address specific constraints or difficulties 
as well as to pursue their  legitimate development objectives.   
(c) It is recognized that each accession is unique. The tariff 
concessions to be offered by the acceding LDCs could vary depending on 
their individual/particular circumstances. Establishing benchmarks on 
average bound rates does not prejudge the right of Members to negotiate 
the level of bound rates in individual lines of interest to them. At the same 
time, this offers an opportunity to acceding LDCs to determine the bound 
rate suitable to each tariff line.152 Benchmarks  do not stipulate minimum 
or maximum bound tariffs to be undertaken by any acceding LDC.  
 
152 In accordance with established procedures and practice, market access negotiations shall proceed bilaterally on the basis of requests from WTO Members or on the basis 
of offers from an acceding LDC.   
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- 146 - PROVISION  COMMENT  
4. Drawing from the above principles, the acceding LDCs shall 
undertake commitments in the following manner:   
A. Agriculture  
5. Pursuant to the provisions of the Agreement on Agriculture, 
Members had bound all their agricultural tariff lines at the time of joining 
the WTO. This will also be required from the acceding LDCs. With regard 
to average bound rates, the acceding LDCs shall  bind all of their 
agricultural tariff lines at an overall average rate of 50 %.153    
B. Non-Agriculture  
6. With regard to  negotiations on tariff bindings on non -agricultural 
products, while comprehensive binding coverage is a fundamental 
objective, flexibilities shall be provided to acceding LDCs consistent with 
their individual development, financial and trade needs.  
7. Accordingly, the acceding LDCs shall undertake commitments in 
the area of non -agricultural market access as set out below:154  
(i) Acceding LDCs shall bind 95% of their non -agricultural tariff lines at an 
overall average rate of 35 %.  
(ii) Acceding LDCs that c hoose to undertake comprehensive bindings of 
NAMA tariff lines may do so and be afforded proportionately higher overall 
average rates than provided for in paragraph 7(i), with the precise level of 
bindings and average rates to be agreed between the accedin g LDC and 
the Members. In such cases the acceding LDC shall be entitled to transition 
periods of up to 10  years for up to 10% of their tariff lines.   
II. BENCHMARKS ON SERVICES  
8. Members agree that market access negotiations on services shall 
be guided by the following principles and benchmarks:  
(a) Negotiations of Members with acceding LDCs shall respect the 
principle of special treatment for LDCs contained in Articles IV and XIX  of 
the General Agreement on Trade in Services (GATS). In particular, 
Members shall take into account the serious difficulty of acceding LDCs in 
undertaking commitments, in view of their special economic situation and 
their individual development, financia l and trade needs.  
(b) There shall be flexibility for acceding LDCs for opening fewer 
sectors, liberalizing fewer types of transactions, and progressively 
extending market access in line with their development situation. Acceding 
LDCs shall not be expected  to offer full national treatment, nor are they 
expected to undertake additional commitments under Article  XVIII of the  
 
153 Simple average of the final ad valorem  tariff rates or ad valorem equivalents.  
154 The unbound tariff lines will be subject to negotiations and will include tariff lines that take into account the sensitiviti es of acceding LDCs.   
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- 147 - PROVISION  COMMENT  
GATS on regulatory issues which may go beyond their institutional, 
regulatory, and administrative capacities.  
(c) Since each accession i s unique, offers from acceding LDCs may 
vary depending on their individual/particular circumstances, without 
prejudice to the right of Members to negotiate commitments of interest to 
them or the commitments that would be undertaken by an acceding LDC.  
9. Drawing from the above principles, the acceding LDCs shall 
undertake commitments in the following manner:   
10. Acceding LDCs shall identify their priority services sectors and 
sub-sectors and make reasonable offers commensurate with their 
individual development, financial and trade needs as well as their 
regulatory and institutional capacities. Acceding LDCs shall be provided 
with technical assistance, as appropriate, to enhance the ir regulatory and 
institutional capaciti es.  
11. Acceding LDCs shall have the flexibility to undertake 
commitments, whether full or partial, under different modes of supply. 
They shall have the flexibility to phase in such commitments, as 
appropriate, ove r an adequate period of time.   
12. Acceding LDCs shall not be required to undertake commitments in 
services sectors and sub sectors beyond those that have been committed 
by existing WTO LDC Members, nor in sectors and sub -sectors that do not 
correspond to their individual development, financial and trade needs. 
Accordingly, WTO Members shall exercise restraint in seeking 
commitments in trade in services from the acceding LDCs.   
III. TRANSPARENCY IN ACCESSION NEGOTIATIONS   
13. Members agree that transparency in the accession negotiations 
shall be further enhanced in the following manner:   
14. The Accession Working Parties will continue to provide the forum 
for Members and acceding LDCs to collectively review the bilateral market 
access  negotiations on goods and services. Members shall refrain from 
reopening the accession package once negotiations have been completed 
and consolidated schedules circulated for verification at the level of the 
Working Party.155    
15. Accession of LDCs shall continue to remain one of the systemic 
elements of the WTO Work Programme for the LDCs under which Members 
may monitor the progress in LDC accessions, including based on state -of-
play reports from the Secretariat. The Chairs of Work ing Parties of 
acceding LDCs shall report regularly to the Sub -Committee on LDCs on the  
 
155 The consolidated schedules refer to both the schedule of concessions & commitments on goods as well as schedule of specific commitments on services.   
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- 148 - PROVISION  COMMENT  
progress made in their respective accession processes. The accession of 
LDCs shall continue to receive particular attention in the Director - 
General's annual reports on  the state -of-play of accessions to the WTO.  
16. The good offices of the Chairperson of the Sub -Committee on LDCs 
as well as Chairpersons of the LDCs' Accession Working Parties shall be 
available to facilitate the conclusion of the accession process of a cceding 
LDCs.   
17. Upon request from the acceding LDCs or Members, periodic 
dialogues under the aegis of the Sub -Committee on LDCs could be held, 
with a view to deepening the understanding of issues relating to 
LDC accessions as well as to finding ways to  address any difficulties 
encountered by the acceding LDCs.156     
IV. S&D AND TRANSITION PERIODS   
18. It is reaffirmed that  S&D, as set out in the Multilateral Trade 
Agreements, Ministerial Decisions, and other relevant WTO legal 
instruments, shall be applicable to all acceding LDCs, from the date of 
entry into force of their respective Protocols of Accession.157  
19. Requests for additional transition periods/arrangements beyond 
the ones foreseen under specific WTO Agreements shall be favourably 
considered on a case -by-case basis, taking into account individual 
development, financial and trade needs of acceding LDCs.   
20. Requests for transition periods/arrangements shall be 
accompanied by Action Plans, with a view to helping acceding LDCs 
implement WTO rules. It is recognized that acceding LDCs need adequate 
technical assistance and support to implement such Action Pl ans. Members 
commit themselves to ensure support and assistance during the transition 
periods.   
V. TECHNICAL ASSISTANCE   
21. Members underline the need for enhanced technical assistance and 
capacity building to help acceding LDCs to complete their accession 
process, implement their commitments and to integrate them into the 
multilateral trading system.   
22. As part of each LDC's accession process, the WTO Secretariat shall 
draw up technical assistance framework plans, based on inputs from the 
acceding LDCs, aiming at greater coordination and effective delivery of 
technical assistance at all stages of the proc ess, making optimal use of 
existing facilities. Such plans will include the assistance required to  
 
156 To the extent possible, these dialogues should take place on the margins of Geneva Week to allow participation of non -resident acceding LDCs.  
157 As originally set out in the 2002 Accession Guidelines in document WT/L/508.   
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- 149 - PROVISION  COMMENT  
implement the Action Plans referred to in paragraph 20. The TA framework 
Plans will be demand driven and will be adjusted over time to reflect 
changes in acc eding LDCs' needs.  
23. The Sub -Committee on LDCs, through the WTO Secretariat, shall 
seek reports, on a periodic basis, from relevant multilateral, regional or 
bilateral development partners, to update WTO Members on their TA 
support in favour of accedin g LDCs. The WTO Secretariat shall continue to 
attach priority attention to the technical assistance requests from the 
acceding LDCs.   
24. It is reaffirmed that acceding LDCs preparing or updating their 
DTIS under  the Enhanced Integrated Framework (EIF) ha ve the option to 
identify and prioritize accession -related needs through thei r DTIS and 
DTIS Action Matrix. Development partners are urged to respond 
adequately to such needs expressed by the acceding LDCs.   
  
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- 150 - 7.15  Extension of the Transition Period under Article 66.1 for Least Developed Country Members - Decision of the Council for TRIPS of 
11 June  2013 (IP/C/64)  
PROVISION  COMMENT  
(...) 
Decides as follows:  
1. Least developed country Members shall not be required to apply the 
provisions of the Agreement, other than Articles 3, 4 and 5, until 1  July 2021, 
or until such a date on which they cease to be a least developed country 
Member, whichever date is earlier.  
2. Recognizing the progress that least developed country Members have 
already made toward s implementing the TRIPS Agreement, including in 
accordance with paragraph 5 of IP/C/40, least developed country Members 
express their determination to preserve and continue the progress towards 
implementation of the TRIPS Agreement. Nothing in this decisi on shall prevent 
least developed country Members from making full use of the flexibilities 
provided by the Agreement to address their needs, including to create a sound 
and viable technological base and to overcome their capacity constraints 
supported by, among other steps, implementation of Article  66.2 by developed 
country Members.  
3. This Decision is without prejudice to the Decision of the Council for 
TRIPS of 27  June 2002 on "Extension of the Transition Period under 
Article  66.1 of the TRIPS Agreement for  Least Developed Country Members for 
Certain Obligations with respect to Pharmaceutical Products" (IP/C/25), and 
to the right of least developed country Members to seek further extensions of 
the period provided for in paragraph 1 of Article 66 of the Agree ment.  See also comments under Articles 66.1 and 67 of the TRIPS Agreement.  
 
The general transition period for least developed country Members was initially 
due to expire on 1 January 2006. Recognizing their special needs and 
requirements, the TRIPS Council  adopted a Decision on 29  November  2005 
that extended the transition period under Article 66.1 for least developed 
country Members until 1 July 2013 (IP/C/40). The TRIPS Council adopted a 
Decision on 11 June 2013 that further extended the transition period  until 
1 July 2021 (IP/C/64).  
  
  WT/COMTD/W/258  
 
- 151 - 7.16  General Services - Ministerial Decision of 7 December  2013 (WT/MIN(13)/37 - WT/L/912)  
PROVISION  COMMENT  
(...) 
Members recognize the contribution that General Services programmes can 
make to rural development, food security and poverty alleviation, particularly 
in developing countries. This includes a range of General Services programmes 
relating to land reform and  rural livelihood security that a number of 
developing countries have highlighted as particularly important in advancing 
these objectives. Accordingly, Members note that, subject to Annex 2 of the 
Agreement on Agriculture, the types of programmes listed be low could be 
considered as falling within the scope of the non -exhaustive list of general 
services programmes in Annex 2, paragraph 2 of the AoA.  
General Services programmes related to land reform and rural livelihood 
security, such as:  
i. land rehabilitat ion; 
ii. soil conservation and resource management;  
iii. drought management and flood control;  
iv. rural employment programmes;  
v. issuance of property titles; and  
vi. farmer settlement programmes  
in order to  promote rural development and poverty alleviation.   
The list of General Services was expanded by adding programmes that were 
considered of particular importance for developing Members  to address 
challenges related to rural development, food security and p overty alleviation.  
 
  
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- 152 - 7.17  Public Stockholding for Food Security Purposes - Ministerial Decision of 7 December 2013 (WT/MIN(13)/38 - WT/L/913)  
PROVISION  COMMENT  
(...) 
1. Members agree to put in place an interim mechanism as set out below, and 
to negotiate on an agreement for a permanent solution158, for the issue of 
public stockholding for food security purposes for adoption by the 
11th Ministerial Conference.  
 
2. In the interim, until a permanent solution is found, and provided that the 
conditions  set out below are met, Members shall refrain from challenging 
through the WTO Dispute Settlement Mechanism, compliance of a developing 
Member with its obligations under Articles 6.3 and 7.2 (b) of the Agreement 
on Agriculture (AoA) in relation to support provided for traditional staple food  
crops159 in pursuance of public stockholding programmes for food security 
purposes existing as of the date of this Decision, that are consistent with the 
criteria of paragraph 3, footnote 5, and footnote 5 & 6 of Annex 2  to the AoA 
when the developing Member complies with the terms of this Decision.160  
This Decision is in itself a S&D provision as it is applicable to developing 
Members  only. 
 
The domestic support provided by developing Members  under their "existing" 
Public Stockholding Programmes for Food Security Purposes are protected 
against the legal challenges under the Agreement on Agriculture as long as 
the transparency, safeguard and anti -circumvention provisions are respected.  
 
The Int erim Solution has been invoked by one Member (India), in March 2020.  
 
158 The permanent solution will be applicable to all developing Members.  
159 This term refers to primary agricultural products that are predominant staples in the traditional diet of a  developing Member.  
160 This Decision does not preclude developing Members from introducing programmes of public stockholding for food security purpo ses in accordance with the relevant 
provisions of the Agreement on Agriculture.   
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- 153 - 7.18  Understanding on Tariff Rate Quota Administration Provisions of Agricultural P roducts, as defined in Article 2 of the Agreement on 
Agriculture - Ministerial Decision of 7 December 2013 (WT/MIN(13)/39 - WT/L/914)  
PROVISION  COMMENT  
(...) 
Annex A:  
4. The importing Member shall then promptly provide unencumbered 
access via one of the following tariff quota administration methods161: 
a first -come, first -served only basis (at the border); or an automatic, 
unconditional license on demand system within the tariff quota. In 
taking a decision on which of these two options to implement, the 
importing Member will consult with interested exporting Members. The 
method selected shall be mai ntained by the importing Member for a 
minimum of two years, after which time  - provided that timely 
notifications for the two years have been submitted – it will be noted 
on the Secretariat's tracking register and the concern marked 
"closed". Developing co untry Members may choose an alternative 
tariff quota administration method or maintain the current method in 
place.  (emphasis added)   
The italicized phrase in paragraph 4 of the Annex to this Decision provides 
additional flexibilities to developing country  Members with respect to 
obligations to change TRQ administration methods in the final stages of the 
underfill mechanism.  
 
A review of the operation of the Decision towards improved utilization of TRQs 
was mandated by the Decision which inter alia  required Members to agree on 
recommendations for the future operation of paragraph 4 of the Underfill 
Mechanism. At its meeting on 31 October 2019, the Committee on Agriculture 
adopted the report of the review and the associated recommendations for the 
consideration of the General Council (G/AG/29). The General Council approved 
the recommendation in December 2019 (WT/GC/M/181). As per the approved 
recommendation, the timeframe for a decision on the future operation of 
paragraph has been extended by two yea rs to end -2021.  
 
The TRQ underfill mechanism has not yet been invoked.  
 
161 The actions and remedies ta ken by the importing Member shall not modify or impede the rights of a Member holding a country -specific allocation for that tariff quota with 
respect to their country -specific allocation.   
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- 154 - 7.19  Cotton  – Ministerial  Decision of 7 December 2013 (WT/MIN(13)/41 - WT/L/916)  
PROVISION  COMMENT  
The Ministerial Conference…  
Decides as follows:  
1. We stress the vital importance of cotton to a number of developing country 
economies and particularly the least developed amongst them.  
(…) 
 
7. The dedicated discussions shall in particular consider all forms of export 
subsidies for cotton and all export m easures with equivalent effect, domestic 
support for cotton and tariff measures and non -tariff measures applied to 
cotton exports from LDCs in markets of interest to them.  
8. We reaffirm the importance of the development assistance aspects of cotton 
and in  particular highlight the work of the Director -General's Consultative 
Framework Mechanism on Cotton in reviewing and tracking of cotton -specific 
assistance as well as infrastructure support programmes or other assistance 
related to the cotton sector. We co mmit to continued engagement in the 
Director -General’s Consultative Framework Mechanism on Cotton to 
strengthen the cotton sector in the LDCs.  
9. We welcome the positive trend in growth and improved performance in the 
cotton sector, particularly in Africa.  
10. In this context, we underline the importance of effective assistance 
provided to LDCs by Members and multilateral agencies. We invite the LDCs 
to continue identifying their needs linked to cotton or related sectors, including 
on a regional basis, through their respective dialogues with development 
partners and national development strategies . We urge the development 
partners to accord special focus to such needs within the existing aid -for-trade 
mechanisms/channels such as the EI F and the technical assistance and 
capacity building work of relevant international institutions.  
11. We invite the Director General to continue to provide periodic reports on 
the development assistance aspects of cotton, and to report on the progress 
that has been made in implementing the trade -related components of the 
2005 Hong Kong Ministerial Declaration, at each WTO Ministerial Conference.   
Following the Bali Ministerial Conference, four dedicated discussions of the 
relevant trade -related developments  for cotton took place on 20 June 2014, 
28 November 2014, 9 July 2015, and 26 November 2015. Back-to-back with 
these dedicated discussions, four rounds of consultations of the 
Director -General's Consultative Framework Mechanism on Cotton were held to 
review and track cotton -specific assistance as well as infrastructure support 
programmes in favour of the cotton sector in LDCs.  
  
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- 155 - 7.20  Preferential Rules of Origin for Least Developed Countries – Ministerial Decision of 7 December 2013 (WT/MIN(13)/42 – WT/L/917)  
PROVISION  COMMENT  
The Ministerial Conference,  
 Having regard to paragraph  1 of Article IX of the Marrakesh Agreement 
Establishing the World Trade Organization;  
Recalling  the "Decision  on Measures in Favour of Least  Developed 
Countries" (Annex F of the Hong Kong Ministerial Declaration) which states 
that: " Developed country Members shall, and developing country Members 
declaring themselves in a position to do so should: ensure that preferential 
rules of origin applicable to imp orts from LDCs are transparent and simple, and 
contribute to facilitating market access";   
Considering that duty -free and quota -free market access for LDCs can 
be effectively utilized if accompanied by simple and transparent rules of origin;  
Recognizing  that simple and transparent rules of origin may take into 
account the capacities and levels of development of LDCs;  
Recognizing  that the purpose of rules of origin for preference 
programmes benefiting LDCs is to ensure that only preference -receiving LDCs 
and not others benefit from the market access opportunities that have been 
afforded to them under such arrangements;  
Recognizing  that lower costs of compliance with rules of origin 
requirements will encourage LDC exporters to avail of market access 
opportunit ies provided to them;  
Recognizing  that the objectives of transparent and simple rules of origin 
that contribute to facilitating market access of LDC products can be achieved 
in a variety of ways, and that no one method is preferred to another;  
Decides as follows:  
 
1.1. With a view to facilitating market acc ess for LDCs provided under 
non-reciprocal preferential trade arrangements for LDCs, Members should 
endeavour to develop or build on their individual rules of origin arrangements 
applicable to imports from LDCs in accordance with the following guidelines. 
These guidelines do not stipulat e a single set of rules of origin criteria. Rather, 
they provide elements upon which Members may wish to draw for preferential 
rules of origin applicable to imports from LDCs under such arrangements.  By adopting this Ministerial Decision, Members broke ne w ground as they 
agreed, for the first time, on a set of multilateral guidelines on preferential 
rules of origin. Indeed, the Decision contains several recommendations 
regarding the design and application  of preferential origin requirements . It only 
covers  requirements  used in non -reciprocal preferential trade arrangements 
that benefit least  developed countries (LDCs).  
 
The objective of the Decision is to offer more specific elements to clarify the 
2005 Hong Kong mandate according to which preferential rule s of origin for 
LDCs should be "transparent and simple" .  
 
It recognizes that the objective of applying simple and transparent origin 
requirements could be achieved in different ways and that preference -granting 
Members have flexibility in choosing  the ori gin method s that best suits their 
needs. However, the Decision also requires preference -granting Members to 
assess and take into consideration the productive capacity of the LDCs to avoid 
imposing overly cumbersome origin requirements. In addition, for eac h type 
of origin method, for cumulation and for documentary procedures, the Decision 
contains illustrations or "elements" indicating how rules could be designed to 
meet these objectives.  
 
Finally, the Decision strengthens the oversight and reporting role o f the 
Committee on Rules of Origin by requiring the Committee to conduct annual 
reviews about developments related to preferential rules of origin for LDCs. 
The Committee reports to the General Council and informs the 
LDC Sub-Committee.  
 
A. ELEMENTS FOR P REFERENTIAL RULES OF ORIGIN  
1.2. Preferential rules of origin should be as transparent, simple and 
objective as possible. It is recognized that other than wholly obtained products, 
origin may be conferred by substantial or sufficient transformation, which can 
be defined in a number of ways, including through: (a) ad valorem  percentage 
criterion; (b) change of tariff classific ation; and (c) specific manufacturing or   
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- 156 - PROVISION  COMMENT  
processing operation. It is also recognized that these methods in certain cases 
may be used in combination.162 
1.3. In the case of rules based on the ad valorem  percentage criterion, 
given the limited productive capacity in the LDCs, it is desirable to keep the 
level of value addition threshold as low as possible, while ensuring that it is 
the LDCs that receive the benefit of the preferential trade arrangements. It is 
noted that the LDCs seek consideration of allowing foreign inputs to a 
maximum of 75% of value in order for a good to qualify for benefits under 
LDC preferential trade arrangements.163  
1.4. The methods for the calculation of value should be as simple  as 
possible. It is recognized that different methodologies are used to calculate the 
ad valorem  percentage of value addition. This percentage may be determined 
on the basis of the principles of simplicity and transparency. For example, in 
case of methods used for calculation of foreign inputs, Members may exclude 
costs related to freight and insurance as well as international transportation 
costs.164 In case of methods used for calculation of local/domestic content, 
Members may include national or regional inland transportation costs.  
1.5. In the case of rules based on the change of tariff classification criterion, 
a substantial or sufficient transformation should generally allow the use of non -
originating inputs as long as an article of a different heading  or sub -heading 
was created from those inputs in an LDC, notwithstanding that product specific 
rules with different requirements may also be more appropriate .  
1.6. In the case of rules that allow a specific manufacturing or processing 
operation for the pu rpose of conferring origin, such rules should, as far as 
possible, take into account the productive capacity in LDCs. For example, in a 
number of cases the use of process -based rules for chemical products has 
made such rules more transparent and easy to co mply with. In addition, for 
articles of apparel and clothing it may be simpler to demonstrate a substantial 
transformation using such rules instead of the equivalent change of tariff 
classification.  
1.7. Cumulation should be considered as a feature of non -reciprocal 
preferential trade arrangements. The core objective of cumulation is to allow 
LDCs to combine originating materials without losing the originating status of 
the materials and to jointly share materials or production. Certain 
 
162 For example, an across -the-board rule does not preclude having  some product specific rules of origin for specific sectors whenever they are more appropriate or when 
they could offer better market  access opportunities for LDCs.  
163 The precise percentage may vary depending on the calculation methodology used in different s chemes.  
164 This is without prejudice to the meaning of customs value as defined by the 1994 Agreement on implementation of Article VII o f the General Agreement on Tariffs and 
Trade (WTO Agreement on Customs Valuation).   
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- 157 - PROVISION  COMMENT  
non-reciprocal pref erential trade arrangements provide illustrations of a range 
of cumulation possibilities, which Members may take into account in designing 
their preferential rules of origin. For example, such arrangements may allow 
bilateral cumulation (i.e. cumulation wi th the respective preference -granting 
country) as well as cumulation with other LDCs. Other possibilities include 
cumulation among GSP beneficiaries of a given preference -granting country 
and/or among  developing country Members forming part of a regional g roup 
as defined by the preference -granting country.  
B. DOCUMENTARY REQUIREMENTS  
1.8. The documentary requirements regarding compliance with the rules of 
origin should be simple and transparent. For instance, requirement to provide 
proof of non -manipulation or any other prescribed form for a certification of 
origin for products shipped from  LDCs across other Members may be avoided. 
With regard to certification of rules of origin, whenever possible, 
self-certification may be recognized. Mutual customs cooperation and 
monitoring could complement compliance and risk -management measures.   
C. TRANSPARENCY  
1.9. Preferential rules of origin for LDCs shall be notified as per the 
established procedures.165 The objectives of notification are to enhance 
transparency, make the rules better understood, and promote an exchange of 
experiences as well as mainstreaming of best practices.  
1.10. The Committee on Rules of Origin shall annually review the 
developments in preferential rules of origin applicable to imports from LDCs, 
in accordance with these guidelines, and report to the General Council. The 
Secretariat shall annually provide the Sub -Committee on LDCs with a report 
on the outcome of such review.  The Commi ttee has been holding dedicated discussions on preferential rules of 
origin for LDCs and the implementation of this Decision. As required by the 
Decision, the Committee has reported yearly to the General Council indicating 
the main developments in that res pect (documents G/RO/76; G/RO/77; 
G/RO/79 ; G/RO/85 ; G/RO/87; G/RO/89 and G/RO/91 ). 
7.21  Operationalization of the Waiver Concerning Preferential Treatment to Services and Service Suppliers of Least  Developed Countries  – 
Ministerial  Decision of 7 December 2013 ( WT/MIN(13)/43 - WT/L/918)  
PROVISION  COMMENT  
The Ministerial Conference,  
Decides  as follows   
1.1. The Council for Trade in Services is instructed to initiate a process aimed 
at promoting the expeditious and effective operationalization of the 
LDC  services waiver. The Council for Trade in Services shall periodically review  
 
165 These notifications are made pursuan t to the Transparency Mechanism for Preferential Trade Arrangements (PTAs). It is also noted that the Agreement on Rules of O rigin 
stipulates that Members provide their preferential rules of origin to the Secretariat.   
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- 158 - PROVISION  COMMENT  
the operationalization of the  waiver. The Council for Trade in Services may 
make recommendations on steps that could be taken towards enhancing the 
operationalization of the waiver.  
1.2. With a view to accelerating the process of securing meaningful preferences 
for LDCs' services an d service suppliers, the Council for Trade in Services shall 
convene a High -level meeting six months after the submission of an 
LDC collective request identifying the sectors and modes of supply of particular 
export interest to them. At that meeting, devel oped and developing Members , 
in a position to do so, shall indicate sectors and modes of supply where they 
intend to provide preferential treatment to LDC services and service suppliers.  The LDC collective request was submitted on 23 July 2014 (S/C/W/356 and 
S/C/W/356/ Corr.1, and S/C/W/356/ Corr.2). The High -level meeting was held 
on 5 February 2015 (S/C/M/121).  
1.3. Members, in their individual capacities, are encouraged at any time to 
extend preferences to LDCs' services and service suppliers, consistent with the 
waiver Decision, which have commercial value and promote economic benefits 
to LDCs. These preferences may  accord, inter alia,  improved market access, 
including through the elimination of economic needs tests and other 
quantitative limitations. In doing so a Member may accord preferences similar 
to those arising from preferential trade agreements to which it i s a party noting 
that preferential treatment, with respect to the application of measures other 
than those described in Article XVI of GATS, may be granted subject to approval 
by the Council for Trade in Services under paragraph 1 of the waiver Decision.   
1.4. Members underline the need for enhanced technical assistance and 
capacity building to help LDCs benefit from the operationalization of the waiver. 
Special focus should be directed towards the delivery of targeted and 
coordinated technical assistance  aimed at strengthening the domestic and 
export services capacity of LDCs, making optimal use of existing aid -for-trade 
channels such as the EIF and the technical assistance and capacity -building 
work of relevant international institutions. In this context , the LDCs are invited 
to include their services related needs in their respective national development 
strategies and in their dialogues with development partners. Members urge 
development partners to respond adequately to such needs.    
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- 159 - 7.22  Duty -Free and Quota -Free Market Acces s for Least Developed Countries – Ministerial Decision  of 7 December 2013 (WT/MIN(13)/44 - 
WT/L/919)  
PROVISION  COMMENT  
The Ministerial Conference,  
 
(...) 
 
Decides as follows:  
 
Developed  country Members that do not yet provide duty -free and quota -free 
market access for at least 97% of products originating from LDCs, defined at 
the tariff line level, shall seek to improve their existing duty -free and quota -
free coverage for such products, s o as to provide increasingly greater market 
access to LDCs, prior to the next Ministerial Conference;  
 
Developing  country Members, declaring themselves in a position to do so, shall 
seek to provide duty -free and quota -free market access for products 
origin ating from LDCs, or shall seek to improve their existing duty -free and 
quota -free coverage for such products, so as to provide increasingly greater 
market access to LDCs, prior to the next Ministerial Conference;  
 
Members shall notify duty -free and quota -free schemes for LDCs and any other 
relevant changes pursuant to the Transparency Mechanism for Preferential 
Trade Arrangements;  
 
The Committee on Trade and Development shall continue to annually review 
the steps taken to provide duty -free and quota -free market access to the 
LDCs, and report to the General Council for appropriate action;  
 
To aid in its review, the Secretariat shall,  in close coordination with Members, 
prepare a report on Members’ duty -free and quota -free market access for 
LDCs at the tariff line level based on their notifications;  
 
The General Council is instructed to report, including any recommendations, 
on the i mplementation of this Decision to the next Ministerial Conference.  Further to the 2005 Hong Kong DFQF Decision (Annex F, WT/MIN(05)/DEC; 
see Section 7.10), this Decision, adopted at the 2013 Bali Ministerial 
Conference, provides further impetus to provide DFQF market access for 
LDC products.  
 
The Bali DFQF Decision mandates the Secretariat to aid the CTD's annual 
review of DFQF market access with a report on Members' DFQF market access 
for LDCs at the tariff line level based on their notifications. So far, three such 
Secretariat reports have been prepared  (WT/COMTD/W/206, 
WT/COMTD/W/214, WT/COMTD/W/222 ). Since 2017, no Secretariat report 
has been  issued for consideration in the CTD because of a divergence of views 
between some Members on the scope and covera ge of the report . 
 
DFQF market access remains under discussion in the CTD . A special CTD 
meeting devoted to DFQF market access was held on 23 September 2015 
(WT/COMTD/M/96).  In 2016, the CTD considered a proposal by the LDC Group 
on the terms of reference for a Secretariat study ("clinical examination") 
relating to DFQF implementa tion (WT/COMTD/W/218/Rev.1).  The proposal, 
however, could not find consensus among Members ( WT/COMTD/M/100 ). 
 
Progress in preferential market access for LDCs, including DFQF market 
access, is also registered in an annual Secretariat Note, which is prepared  to 
facilitate the annual review of the Sub -Committee on LDCs of market access 
for products originating from LDCs. The 2020 version of this Note is contained 
in document WT/COMTD/LDC/W/ 68.  
  WT/COMTD/W/258  
 
- 160 - 7.23  Public Stockholding for Food Security Purposes – Decision of 27 November 2014 (WT/L/9 39) 
PROVISION  COMMENT  
The General Council,  (...) Decides that: 
1.  Paragraph 2 of the Bali Decision shall be read as follows: Until a 
permanent solution166 is agreed and adopted, and provided that the conditions 
set out in paragraphs 3 to 6 of the Bali Decision are met, Members shall not 
challenge through the WTO Dispute Settlement Mechanism, compliance of a 
developing Member with its obligations under Artic les 6.3 and 7.2(b) of the 
Agreement on Agriculture (AoA) in relation to support provided for traditional 
staple food crops167 in pursuance of public stockholding programmes for food 
security purposes existing as of the date of the Bali Decision,168 that are 
consistent with the criteria of paragraph 3, footnote 5, and footnote 5 and 6 
of Annex 2 to the AoA.  
2. If a permanent solution for the issue of public stockholding for food 
security purposes is not agreed and adopted by the 11th Ministerial 
Conference, th e mechanism referred to in paragraph 1 of the Bali Decision, as 
set out in paragraph 1 of this Decision, shall continue to be in place until a 
permanent solution is agreed and adopted.  
3. In accordance with paragraph 1.11 of the Bali Ministerial Declaratio n 
(WT/MIN(13)/DEC ) dated 11 December 2013, the negotiations on a 
permanent solution on the issue of public stockholding for food security 
purposes shall be pursued on priority.  
4. Members shall engage constructively to negotiate and make all 
concerted effo rts to agree and adopt a permanent solution on the issue of 
public stockholding for food security purposes by 31 December 2015. In order 
to achieve such permanent solution, the negotiations on this subject shall be 
held in the Committee on Agriculture in S pecial Session ("CoA SS"), in 
dedicated sessions and in an accelerated time -frame, distinct from the 
agriculture negotiations under the Doha Development Agenda ("DDA"). The 
three pillars of the agriculture negotiations, pursuant to the DDA, will continue 
to progress in the CoA SS.  (…)  
The Decision clarified the duration of the Interim Solution. It also put the Public 
Stockholding negotiations on an accelerated and separate track from the 
DDA negotiations. The negotiations have to  be pursued on priority, in 
dedicated sessions of the Committee on Agriculture in Special Session . 
 
The first dedicated session of the CoA SS on Public Stockholding was held on 
28 January  2015; several  others have been held since.   
 
 
 
 
166 The permanent solution will be appli cable to all developing Members . 
167 This term refers to primary agricultural products that are predominant staples in the traditional diet of a developing Member . 
168 This Decision does not preclude developing Members  from introducing programmes of public sto ckholding for food security purposes in accordance with the relevant 
provisions of the Agreement on Agriculture.   
  WT/COMTD/W/258  
 
- 161 - 7.24  Extension of the Tra nsition Period under Article 66.1 of the TRIPS Agreement for Least Developed Country Members for Certain Obligations 
with Respect to Pharmaceutical Products – Decision of the Council for TRIPS of 6 November 2015 (IP/C/73)  
PROVISION  COMMENT  
The Council for Trade -Related Aspects of Intellectual Property Rights (the 
"Council for TRIPS"),  
 
(...) 
 
Decides as follows:  
 
1. Least  developed country Members will not be obliged, with respect to 
pharmaceutical products, to implement or apply Sections 5 and 7 of Part II of 
the TRIPS Agreement or to enforce rights provided for under these Sections 
until 1  January 2033, or until such a date on which they cease to be a least 
developed country Member, whichever date is earlier.   
 
2. This decision is made without  prejudice to the right of least  developed 
country Members to seek other extensions of the period provided for in 
paragraph 1 of Article  66 of the TRIPS Agreement.   When Rwanda made use of the System established under the Decision of 
30 August 2003 on the  Implementation of Paragraph 6 of the Doha Declaration 
on the TRIPS Agreement and Public Health, it referred to the earlier 
TRIPS  Council Decision of 27  June 2002 that had initially extended the 
transition period in the pharmaceutical sector until 1 Januar y 2016 (IP/C/25) 
as constituting the basis for its decision not to enforce patent rights that may 
have been granted within its territory with respect to pharmaceutical products 
to be imported under the system (IP/N/9/RWA/1) .   
  
  WT/COMTD/W/258  
 
- 162 - 7.25  Least Developed Country Members – Obligations under Article 70.8 and Article 70.9 of the TRIPS Agreement with Respect to Pharmaceutical 
Products – Decision of 30 November 2015 (WT/L/971)  
PROVISION  COMMENT  
The General Council,  
 
Having regard  to paragraphs 1, 3 and 4 of Article IX of the Marrakesh 
Agreement Establishing the World Trade Organization (the 
"WTO  Agreement");  
 
Conducting  the functions of the Ministerial Conference in the interval between 
meetings pursuant to paragraph 2 of Article IV of the WTO Agreement;  
 
Recalling  the decision of the General Council on Least Developed Country 
Members – Obligations Under Article 70.9 of the TRIPS Agreement With 
Respect to Pharmaceutical Products (WT/L/478), adopted by the General 
Council at its mee ting of 8 July 2002;  
 
Having regard to the request from least developed country Members, 
dated  23 February  2015, for a waiver from obligations under paragraph 8 of 
Article 70 of the TRIPS Agreement and a further extension of the waiver from 
obligations und er paragraph 9 of Article 70 of the TRIPS Agreement with 
respect to pharmaceutical products ( IP/C/W/605);  
 
Noting  the decision of the Council for TRIPS on the Extension of the Transition 
Period under Article 66.1 of the TRIPS Agreement for Least Developed Country 
Members for Certain Obligations with Respect to Pharmaceutical Products , 
adopted by the Council for TRIPS at its meeting of 6  November 2015 
(IP/C/73);  
 
Recalling  the decision of the Council for TRIPS  on the Extension of the 
Transition Period under Article 66.1 of the TRIPS Agreement for Least 
Developed Country Members for Certain Obligations with Respect to 
Pharmaceutical Products (IP/C/25), adopted by the Council for TRIPS at its 
meeting of 25 -27 June 2002, pursuant to the instructions of the 
Ministerial Conference contained in paragraph 7 of the Declaration on the 
TRIPS Agreement and Public Health (WT/MIN(01)/DEC/2) (the "Declaration");   
 
Considering  that obligations under paragraphs 8 and 9 of Article 70 of the 
TRIPS Agreement, where applicable, s hould not prevent attainment of the   
  WT/COMTD/W/258  
 
- 163 - PROVISION  COMMENT  
objectives of paragraph 7 of the Declaration and the decision of the Council 
for TRIPS, adopted on 6 November 2015 (IP/C/73);  
 
Noting that, in light of the foregoing, exceptional circumstances exist justifying 
a waiver f rom paragraphs 8 and 9 of Article 70 of the TRIPS Agreement with 
respect to pharmaceutical products in respect of l east developed country 
Members;  
Decides  as follows:  
 
1. The obligations of least developed country Members under 
paragraphs  8 and 9 of Article 70 of the TRIPS Agreement shall be waived with 
respect to pharmaceutical products until 1  January  2033, or until such a date 
on which they cease to be a least developed country Member, whichever date 
is earlier.  
 
2. This waiver shall be reviewed by  the Ministerial Conference not later 
than one year after it is granted, and thereafter annually until the waiver 
terminates, in accordance with the provisions of paragraph 4 of Article IX of 
the WTO Agreement.    
  WT/COMTD/W/258  
 
- 164 - 7.26  Special Safeguard Mechanism for Developing Country Members  – Ministerial  Decision of 19 December 2015 (WT/MIN/(15)/43 - WT/L/978)  
PROVISION  COMMENT  
The Ministerial Conference , 
(…) 
Decides as follows:  
1.  The developing country Members will have the right to have recourse to a 
special safeguard mechanism (SSM) as envisaged under paragraph 7 of the 
Hong Kong Ministerial Declaration.  
 
2.  To pursue negotiations on an SSM for developing country Members in 
dedicated sessions of the Committee on Agriculture  in Special Session 
("CoA  SS").  
 
3.  The General Council shall regularly review progress in these negotiations . This Decision concerns negotiations on a Special Safeguard Mechanism for 
developing Members  only. 
 
The negotiations pursuant to the Decision have been ongoing in dedicated 
sessions of the CoA SS.  
 
 
7.27  Public Stockholding for Food Security Purposes  – Ministerial  Decision of 19 December 2015 (WT/MIN(15)/44 - WT/L/979)  
PROVISION  COMMENT  
... 
 
1. Members note the Ministerial Decision of 7 December 2013 (WT/MIN( 13)/38 
and WT/L/913) and reaffirm the General Council Decision of 
27 November  2014 (WT/L/939).  
2.  Members shall engage constructively to negotiate and make all concerted 
efforts to agree and adopt a permanent solution on the issue of public 
stockholding for food security purposes. In order to achieve such permanent 
solution, the negotiations on this subject shall be held in the Committee on 
Agriculture in Special Session ("CoA SS"), in dedicated sessions and in an 
accelerated time -frame, distinct from the  agriculture negotiations under the 
Doha Development Agenda ("DDA").    
 
Members took note of the Bali Ministerial Decision and reaffirmed the General 
Council Decision applicable to developing Members  only.  
 
The negotiations pursuant to the Decision have b een ongoing in dedicated 
sessions of the CoA SS.  
 
 
  
  WT/COMTD/W/258  
 
- 165 - 7.28  Export Competition  – Ministerial  Decision of 19 December 2015 (WT/MIN/(15)/45 - WT/L/980)  
PROVISION  COMMENT  
The Ministerial Conference…  
Decides as follows:  Five dedicated discussions on export competition took place since the Nairobi 
Ministerial Conference. Members also continued the review of the provisions 
on international food aid contained in the Nairobi Decision on Export 
Competition during  the Committee 's annual monitoring exercise  of the 
Marrakesh NFIDC Decision,  as mandated in its paragraph 32. The first triennial 
review of the Nairobi Decision concluded with a Decision adopted by 
WTO Members in September 2018 (document G/AG/28) with the next one 
sched uled for 2021.   
 
Out of the 16 Members with export subsidy reduction commitments at the 
time of adoption of the Nairobi Ministerial Decision, 12 Members including 
seven  developing country Members now have their revised schedule certified, 
two Members have circulated their draft schedule in 2017 but these are not 
yet certified and two developing country Members have yet to circulate their 
draft schedules as of February 2021 . 
General  
(…) 
3. Nor can anything in this Decision be construed to diminish in any way the 
existing commitments contained in the Marrakesh Ministerial Decision of 
April 1994 on Measures Concerning the Possible Negative Effects of the 
Reform Programme on Least developed and Net Food -importing 
Developing Countries and the Ministerial Decis ion of 14  November 2001 
on Implementation -related Issues and Concerns169 on, inter alia, 
commitment levels of food aid, provision of food aid by donors, technical 
and financial assistance in the context of aid programmes to improve 
agricultural productivity  and infrastructure, and financing normal levels of 
commercial imports of basic foodstuffs. Nor could it be understood to alter 
the regular review of these decisions by the Ministerial Conference and 
monitoring by the Committee on Agriculture.  
(…)  
 
 
169 Document WT/MIN(01)/17.   
  WT/COMTD/W/258  
 
- 166 - PROVISION  COMMENT  
Export subsidies  
7. Developing country Members shall eliminate their export subsidy 
entitlements by the end of 2018.170 
8. Developing country Members  shall continue to benefit from the provisions 
of Article  9.4 of the Agreement on Agriculture until the end of 202 3, i.e. 
five years after the end -date for elimination of all forms of export 
subsidies. Least developed countries and net food -importing developing 
countries listed in G/AG/5/Rev.10 shall continue to benefit from the 
provisions of Article  9.4 of the Agreem ent on  Agriculture until the end of 
2030.  
(…)  
Cotton  
12. With regard to  cotton, the disciplines and commitments contained in this 
Decision shall be immediately implemented as of the date of adoption of 
this Decision by developed country Members, and not later than 
1 January  2017 by developing country Members.   
Export Credits, Export Credit Guarantees or Insurance Programmes  
(…) 
Special and Differential Treatment  
 
16. Developing country Member providers of export financing support shall be 
eligible to benefit from the following:  
Maximum repayment terms : the developing country Members 
concerned shall have a phase -in period of four years after the first day of 
the implem entation period171 by the end of which to fully implement the 
maximum repayment term of 18 months. This shall be achieved as 
follows:  
(a) on the first day of implementation, the maximum repayment term 
for any new support entered into shall be 36 months;  
(b) two years after implementation, the maximum repayment term for 
any new support to be entered into shall be 27  months;  
(c) four years aft er implementation, the maximum repayment term of 
18 months shall apply.  
It is understood that where there are, after any of the relevant dates, 
pre-existing support arrangements entered into under the limits  
 
170 Notwithstanding this paragraph, a developing country Member shall eliminate its export subsidy entitlements by the end of 2022 for products or groups of products for 
which it has notified export subsidies in in one of its three latest export subsidy notifications examined by the Committee o n Agriculture before the date of adoption of this Decision.  
171 For the purposes of this paragraph, implementation period shall be defined as the period commencing in the year 2016 and endi ng on 31 December 2020.   
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- 167 - PROVISION  COMMENT  
established in the subparagraphs  (a)-(c) above, they shall run their 
original term.  
17. Notwithstanding the terms of paragraphs 15(a) and 16 above, least 
developed and net food -importing developing countries listed in 
G/AG/5/Rev.10 shall be accorded differential and more favourable 
treatment comprising allo wance for a repayment term in respect of them 
of between 36 and 54 months, for the acquisition of basic foodstuffs.172 
Should one of these Members face exceptional circumstances which still 
preclude financing normal levels of commercial imports of basic foo dstuffs 
and/or in accessing loans granted by multilateral and/or regional financial 
institutions within these timeframes, it shall have an extension of such a 
time-frame. The standard monitoring and surveillance provisions, as 
resulting from this Decision,  shall apply to these cases.173 
(…) 
International Food Aid  
22. Members  reaffirm their commitment to maintain an adequate level of 
international food aid, to take account of the interests of food aid 
recipients and to ensure that the disciplines contained hereafter do not 
unintentionally impede the delivery of food aid provid ed to deal with 
emergency situations. To meet the objective of preventing or minimizing 
commercial displacement, Members shall ensure that international food 
aid is provided in full conformity with the disciplines specified in 
paragraphs 23 to 32, thereby contributing to the objective of preventing 
commercial displacement.  
23. Members shall ensure that all international food aid is:  
a. needs -driven;  
b. in fully grant form;  
c. not tied directly or indirectly to commercial exports of agricultural 
products or other goods and services;  
d. not linked to the market development objectives of donor Members;  
and that  
e. agricultural products provided as international food aid shall not be 
re-exported in any form, except where the agricultural products were 
not permitted entry into the recipient country, the agricultural 
products were determined inappropriate or no longer needed for the 
purpose for which they were received in the recipient country, or  
 
172 Belize; Bolivia, Plurinational State of; Ecuador; Fiji; Guatemala; Guyana; Nicaragua; Papua New Guinea a nd Suriname shall also have access to this provision.  
173 In the event that Cuba is a recipient Member in this situation, the time -frame can be greater than 54  months and any such monitoring and surveillance shall not apply 
without the prior express consent of Cuba.  
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- 168 - PROVISION  COMMENT  
re-exportation is necessary for logistical reasons to expedite the 
provision of food aid for another country in an emergency situation. 
Any re -exportation in accordance with t his subparagraph shall be 
conducted in a manner that d oes not unduly impact established, 
functioning commercial markets of agricultural commodities in the 
countries to which the food aid is re -exported . 
24. The provision of food aid shall take into account loc al market conditions 
of the same or substitute products. Members shall refrain from providing 
in-kind international food aid in situations where this would be reasonably 
foreseen to cause an adverse effect on local174 or regional production of 
the same or s ubstitute products. In addition, Members shall ensure that 
international food aid does not unduly impact established, functioning 
commercial markets of agricultural commodities.  
25. Where Members provide exclusively cash -based food aid, they are 
encouraged to continue to do so. Other Members are encouraged to 
provide cash -based or in -kind international food aid in emergency 
situations, protracted crises (as defined by the FAO175), or  
non-emergency development/capacity building food assistance 
environments where recipient countries or recognized international 
humanitarian/food entities, such as the United Nations, have requested 
food assistance.  
26. Members are also encouraged to seek to increasingly procure 
international food aid from local or regional sources to the  extent possible, 
provided that the availability and prices of basic foodstuffs in these 
markets are not unduly compromised.  
27. Members shall monetize international food aid only where there is a 
demonstrable need for monetization for the purpose of transport  and 
delivery of the food assistance, or the monetization of international food 
aid is used to redress short and/or long-term food deficit requirements or 
insufficient agricultural production situations which give rise to chronic 
hunger and malnutrition in least developed and net food -importing 
developing countries.176  
28. Local or regional market analysis shall be completed before monetization 
occurs for all monetized international food aid, including consideration of 
the recipient country ’s nutritional nee ds, local United Nations Agencies' 
 
174 The term "local" may be understood to mean at the national or subnational level.  
175 FAO defines protracted crises as follows:  "Protracted crises refer to situations in which a significant portion of a population is facing a heightened risk of dea th, disease, 
and breakdown of their livelihoods ." 
176 Belize; Bolivi a, Plurinational State of ; Ecuador; Fiji; Guatemala; Guyana; Nicaragua; Papua New Guinea and Suriname shall also have access to this provision.   
  WT/COMTD/W/258  
 
- 169 - PROVISION  COMMENT  
market data and normal import and consumption levels of the commodity 
to be monetized, and consistent with Food Assistance Convention 
reporting. Independent third party commercial or non -profit entities will 
be employed to m onetize in -kind international food aid to ensure open 
market competition for the sale of in -kind international food aid.  
29. In employing these independent third party commercial or non -profit 
entities for the purposes of the preceding paragraph, Members shall  
ensure that such entities minimize or eliminate disruptions to the local or 
regional markets,  which may include impacts on production, when 
international food aid is monetized. They shall ensure that the sale of 
commodities for food assistance purposes is conducted in a transparent, 
competitive and open process and through a public tender.177  
30. Memb ers commit to allowing maximum flexibility to provide for all types 
of international food aid in order to maintain needed levels while making 
efforts to move toward more untied cash -based international food aid in 
accordance with the Food Assistance Conven tion. 
31. Members recognize the role of government in decision -making on 
international food aid in their jurisdictions. Members recognize that the 
government of a recipient country of international food aid can opt out of 
the usage of monetized international f ood aid.  
32. Members agree to review the provisions on international food aid 
contained in the preceding paragraphs within the regular Committee on 
Agriculture monitoring of the implementation of the Marrakesh Ministerial 
Decision of April 1994 on Measures Concerning th e Possible Negative 
Effects of the Reform Programme on Least developed and net food -
importing developing countries.  
ANNEX178 
(…)  
 
 
177 In the instance where it is not feasible to complete a sale through a public tender, a negotiated sale can be used.  
178 Notwithstanding paragraph 4 of this Decision, developing country Members, unless they are in a position to do so at an earlie r date, shall implement this Annex no later 
than five years following the date of adoption of this Decision.   
  WT/COMTD/W/258  
 
- 170 - 7.29  Cotton - Ministerial Decision of 19 December 2015 (WT/MIN(15)/46 - WT/L/981)  
PROVISION  COMMENT  
The Ministerial Conference…  
Decides as follows:  
(…) Since the Nairobi Ministerial Conference 14 dedicated discussions of the 
relevant trade -related developments for cotton were held until November 
2020.  
 
Thirty -four rounds of consultations of the Director -General's Consultative 
Framework Mechanism on Cotton were held back -to-back with the dedicated 
discussions to review and track cotton -specific assistance as well as 
infrastructure support programmes in favour of the cotton sector in LDCs.  
1.  TRADE COMPONENT  
 
1.1 MARKET  ACCESS  
1.  We welcome the progress made voluntarily by some Members towards 
providing duty -free and quota -free market access for cotton and 
cotton -related products originating from LDCs.  
2.  Developed country Members, and developing country Members declaring 
themselves in a position to do so, shall grant, to the extent provided for in 
their respective preferential trade arrangements179 in favour of LDCs , as from 
1 January  2016, duty -free and qu ota-free market access for cotton produced 
and exported by LDCs.  
3.  Developing country Members declaring themselves not in a position to 
grant duty -free and quota -free market access for cotton produced and 
exported by LDCs shall undertake, as  from 1  January  2016, to consider the 
possibilities for increased import opportunities for cotton from LDCs.  
4.  Developed country  Members, and developing country Members declaring 
themselves in a position to do so , shall  grant , to the extent provided for in  
their respective preferential trade arrangements120 in favour of LDCs , as from 
1 January  2016, duty -free and quota -free market access for exports by LDCs 
of relevant cotton -related products included in the list annexed to this Decision 
and covered by Annex 1 of the Agreement on Agriculture.  
5.  We agree to review the list annexed to this Decision in the Dedicated 
Discussions on cotton referred to in paragraph 14 of this Decision within  
 
179 In this regard, China declares itself in a position to do so to the extent provided for in its preferential trade arrangement s and political commitments.   
  WT/COMTD/W/258  
 
- 171 - PROVISION  COMMENT  
two years, on the basis of updated trade statistics provided by Members on 
their i mports from LDCs.  
6.  The Dedicated Discussions on cotton referred to in paragraph 14  of this 
Decision shall continue to address the following specific  elements, based on 
factual information and data compiled by the WTO Secretariat from Members' 
notifications,  complemented, as appropriate, by relevant information provided 
by Members to the WTO Secretariat:  
(a) identification and examination of market access barriers, 
including tariff and non -tariff barriers for the entry of cotton 
produced and exported by cotton -producing LDCs;  
(b) reviews of market access improvements and of any market 
access measures undertaken by Members, including the 
identification of  access barriers to cotton produced and 
exported by cotton -producing LDCs in markets of  interest to 
them; and  
(c) examin ation of possible additional measures for progressive 
and predictable improvements in market access, in particular 
the elimination of tariff and non -tariff barriers to cotton 
produced and exported by cotton -producing LDCs.  
(…) 
1.3 EXPORT  COMPETITION  
9. The disciplines and commitments contained in the Ministerial Decision on 
Export Competition (WT/MIN(15)/45 -WT/L/980 adopted on 19 December 
2015) shall be immediately implemented with regard to cotton by developed 
country Members as of the date of adoption of that Decision, and by 
developing country Members not later than 1 January 2017.   
2.  DEVELOPMENT COMPONENT  
10.  We reaffirm the importance of the development assistance aspects of 
cotton, and commit to continued engagement in the Director -General's 
Consultative Framework Mechanism on Cotton. We take note of the 
Director -General's seventh periodic report to the Membe rship on the 
development assistance aspects of cotton. We invite the Director -General to 
submit the next periodic report prior to the 11th Ministerial Conference.  
11.  We underline the importance of effective assistance to support the cotton 
sector in developin g country Members, especially the LDCs amongst them. We 
recognize that the Aid -for-Trade (AfT) initiative, including through the   
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- 172 - PROVISION  COMMENT  
Enhanced Integrated Framework (EIF), should play a key role in strengthening 
the cotton sector in LDCs. The linkage between thi s initiative and the 
development aspects of cotton should be reinforced to help formulate, on the 
basis of priorities identified by LDC cotton producers, multidimensional and 
integrated programmes and projects at the regional and sub -regional level, to 
be submitted to development partners.  
12.  We urge WTO Members and development partners to continue their 
efforts and contributions to enhance the production, productivity and 
competitiveness of the cotton sector in developing country Member producers, 
especially  the LDCs. Likewise, the beneficiaries of cotton development 
assistance are encouraged to continue carrying forward their domestic cotton 
sector reforms.  
13.  We recognize the importance of the role of Cotton Focal Points and 
encourage Members to enhance the ex periences and information sharing 
amongst all interested parties in the cotton dossier.  (…) 
 
  
  WT/COMTD/W/258  
 
- 173 - 7.30   Preferential Rules of Origin for Least Developed Countries – Ministerial Decision of 19 December 2015 (WT/MIN(1 5)/47 - 
WT/L/917/Add.1 ) 
PROVISION  COMMENT  
The Ministerial Conference , 
Having regard to paragraph  1 of Article IX of the Marrakesh Agreement 
Establishing the World Trade Organization;  
Recalling  the "Decision on Measures in Favour of Least Developed 
Countries" (Annex F of the Hong Kong Mini sterial Declaration) which states 
that: " Developed country Members shall, and developing country Members 
declaring themselves in a position to do so should: ensure that preferential 
rules of origin applicable to imports from LDCs are transparent and simple , 
and contribute to facilitating market access";   
Reaffirming and building upon  the guidelines enumerated in the 
"Ministerial Decision on Preferential Rules of Origin for Least Developed 
Countries" adopted at the Bali Ministerial Conference;  
Decides,  with respect to preferential rules of origin applicable to imports 
from LDCs under non -reciprocal preferential trade arrangements, as follows : 
1. REQUIREMENTS FOR THE ASSESSMENT OF SUFFICIENT OR 
SUBSTANTIAL TRANSFORMATION  
1.1. When applying an ad valorem  percen tage criterion to determine 
substantial transformation, Preference -granting Members shall:  
(a) Adopt a method of calculation based on the value of non -originating 
materials. However,  Preference -granting Members applying another 
method may continue to use it. It  is recognized that the LDCs seek 
consideration of use of value of non -originating materia ls by such 
Preference -granting Members when reviewing their preference 
programmes;  
 
(b) Consider, as the Preference -granting Members develop or build on their 
individual rules of origin arrangements applicable to imports from LDCs, 
allowing the use of non -originating materials up to 75% of the final 
value of the product, or an equivalent threshold in case another This Ministerial Decisio n builds on two previous instruments:  
 
− the 2005 Hong Kong Ministerial Conference Declaration (Annex F of the 
Ministerial Declaration (WT/MIN(05)/DEC); see Section 7.10); and,  
− the 2013 Bali Ministerial Decision on preferential rules of origin for LDCs 
(WT/L/917) (See Section 7.20).  
 
Building on the 2013 Decision, the 2015 Decision adopted in Nairobi contains 
specific commitments and recommendations  concerning the design of rules of 
origin and origin requirements. It only governs the rules applicable to non -
reciprocal preferences for LDCs. Like the 2013 Bali Decision, the Nairobi 
Decision contains provisions which cover both substantive elements (e.g. 
substantial transformation requirements and cumulation) and procedural 
elements (e.g.  origin certification). However, it is more specific about the 
specific recommendations made to preference -granting Members.  
 
In implementing the requirements of this Decision, preference -granting 
developing Members enjoy "appropriate flexibility".  
 
The Decision confirms the role  of the Committee on Rules of Origin in overseeing 
the implementation of this Decision and acting as a forum where Members could 
discuss new developments and best practices. It also confirms that the 
Committee reports to the General Council and informs the  LDC Sub -Committee.   
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- 174 - PROVISION  COMMENT  
calculation method is used, to the extent it is appropriate and the 
benefits of preferential treatment are limited to LDCs180; 
 
(c) Consider the deduction of any costs associated with the transportation 
and insurance of inputs from other countries to LDCs.  
1.2. When applying  a change of tariff classification criterion to determine 
substantial transformation, Preference -granting Members shall:  
(a) As a general principle, allow for a simple change of tariff heading or 
change of tariff sub -heading;  
 
(b) Eliminate all exclusions or restrictions to change of tariff classification 
rules, except where the Preference -granting Member deems that such 
exclusions or restrictions are needed, including to ensure that a 
substantial transformation occurs;  
 
(c) Introduce, where appropriate, a tolerance allowance so that inputs from 
the same heading or sub -heading may be used.  
1.3. When applying a manufacturing or processing operation criterion to 
determine substantial transformation , Preference -granting Members shall, to 
the extent provided for in their respective non -reciprocal preferential trade 
arrangements, allow as follows:  
(a) if applied to clothing of chapters 61 and 62 of the Harmonised System 
nomenclature, the rule shall allow assembling of fabrics into finished 
product s; 
 
(b) if applied to chemical products, the rule shall allow chemical reactions 
that form a new chemical identity;  
 
(c) if applied to processed agricultural products, the rule shall allow 
transforming of raw agricultural products into processed agricultural 
produ cts; 
  
 
 
 
180 This provision shall not apply to Preference -granting Members who do not use the ad valorem  percentage criterion as their main method for the determination of 
substantial transformation.   
  WT/COMTD/W/258  
 
- 175 - PROVISION  COMMENT  
(d) if applied to machinery and electronics, the rule shall allow assembling 
of parts into finished products, provided that the assembly of parts goes 
beyond simple assembly.  
1.4. Preference -granting Members shall, to the extent possible, avoid 
requireme nts which impose  a combination of two or more criteria for the same 
product. If a Preference -granting Member still requires maintaining a 
combination of two or more criteria for the same product, that 
Preference -granting Member remains open to consider rel axing such 
requirements for that specific product upon due request by an LDC.  
1.5. Preference -granting Members are encouraged to offer alternative rules 
for the same product . In such cases, the above -mentioned provisions will be 
applicable to only one of the alternative rules.  
2. CUMULATION  
2.1. Recognizing that the development of cumulation possibilities should be 
considered in relation to the rules applied to determine sufficient or 
substantial transformation , Preference -granting Members are encouraged to 
expand cumulation to facilitate compliance with origin requirements by LDC 
producers using the following possibilities:  
(a) cumulation with the respective Preference -granting Member;  
 
(b) cumulation with other LDCs;  
 
(c) cumulation with GSP beneficiaries  of the respective Preference -granting 
Member; and  
 
(d) cumulation with developing countries forming part of a regional group 
to which the LDC is a party, as defined by the Preference -granting 
Member.  
2.2. Preference -granting Members remain open to consider re quests from 
LDCs for particular cumulation possibilities in the case of specific products or 
sectors.   
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- 176 - PROVISION  COMMENT  
3. DOCUMENTARY REQUIREMENTS  
3.1. With  a view to reducing the administrative burden related to 
documentary and procedural requirements  related to origin, 
Preference -granting Members shall:  
(a) As a general principle, refrain from requiring a certificate of 
non-manipulation for products originating  in a LDC but shipped across 
other countries unless there are concerns regarding transhipment, 
manipulation, or fraudulent documentation;  
 
(b) Consider other measures to further streamline customs procedures, 
such as minimizing documentation requirements for s mall 
consignments or allowing for self -certification.  
4. IMPLEMENTATION, FLEXIBILITIES AND TRANSPARENCY  
 
4.1. Developing country Members declaring themselves in a position to do so 
should, with appropriate flexibility, undertake the commitments set out in the 
above provisions.  
4.2. No later than 31 December 2016 each developed Preference -granting 
Member, and each developing Preference -granting Member undertaking the 
commitments in accordance with paragraph 4.1 up to that date or thereafter, 
shall inform the Committee on Rules of Origin (CRO)  of the measures being 
taken to implement the above provisions.  
4.3. Preferential rules of origin shall be notified as per the established 
procedures.181 In this regard, Members reaffirm their commitment to annually 
provide import data to the Secretariat as  referred to Annex 1 of the PTA 
Transparency Mechanism, on the basis of which the Secretariat can calculate 
utilization rates, in accordance with modalities to be agreed upon by the CRO. 
Furthermore, the CRO shall develop a template for the notification of 
preferential rules of origin, to enhance transparency and promote a  better 
understanding of the rules of origin applicable to imports from LDCs.  
4.4. The CRO shall annually review the implementation of this Decision in 
accordance with the Transparency provisions contained in the Ministerial The Committee has been holding dedicated discussions on preferential rules of 
origin for LDCs and the implementation of this Decision. In that respect, several 
developed and some developing p reference -granting Member s have delivered 
written and oral reports about the efforts they are making to implement this 
Ministerial Decision and its provisions.  
 
The Committee has adopted a new template for the notification of preferentia l 
rules of origin for LDCs (G/RO/84) and most developed and developing 
preference -granting Members have submitted their relevant legislation to the 
Committee. In addition, a first report on utilization rates was prepared by the 
Secretariat and considered b y Members of the Committee in 2017 
(G/RO/W/168/Rev.1).  Since then, the Secretariat has prepared several notes 
describing the underutilization of preferences and examining the potential 
impact of different origin requirements on the ability of LDCs to fully  utilize 
trade preferences.  
 
 
 
181 These notifications are made pursuant to the Transparency Mechanis m for Preferential Trade Agreements (PTAs). It is also noted that the Agreement on Rules of Origin 
stipulates that Members provide to their preferential rules of origin to the Secretariat.   
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- 177 - PROVISION  COMMENT  
Decision on Preferential Rules of Origin for Least Developed Countries adopted 
at the Bali Ministerial Conference.  As required by the Decision, the Committee has reported yearly to the General 
Council indicating the main developments in that respect (documents G/RO/76; 
G/RO/77; G/RO/79 ; G/RO/85  G/RO/87; G/RO/89 and G/RO/91 ). 
   
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- 178 - 7.31  Implementation of Preferential Treatment in favour of Services and Service Suppliers of Least Developed Countries and Increas ing LDC 
Participation in Services Trade – Ministerial Decision of 19 December 2015 (WT/MIN(15)/48 - WT/L/982)  
PROVISION  COMMENT  
The Ministerial Conference , 
Decides  as follows:   
1.1. Due to the extended period between the adoption of the Waiver in 
December  2011 and the notification of preferences in 2015, the Waiver is extended 
as of the date of this Decision until 31  December 2030. Preferences notified so far 
may, as appropriate, be extended accordingly.   
1.2.  Developed and developing Members , in a position to do so, that have not 
notified preferences under the Waiver are urged to redouble efforts to promptly 
notify preferences which have commercial value and promote economic benefits to 
LDCs.   
1.3.  In negotiations pursuant to GATS Article VI:4, Members shall give special 
priority to addressing regulatory barriers of interest to LDCs.   
1.4. With a view to further i ncreasing LDC participation in services trade and to 
complement notification of preferential treatment under the Waiver, Members are 
encouraged to undertake specific technical assistance and capacity building 
measures to orient LDC service suppliers to pre ference benefits available so that 
such suppliers can utilize the preferences granted.   
1.5.  The Council for Trade in Services shall:   
• maintain a standing agenda item to review and promote the 
operationalization of the Waiver;  The Operationalization of the LDC services Waiver has been made a 
standing item on the Council's agenda.  
• expeditiously consider approval of notified preferences relating to measures 
other than those described in GATS Article XVI, in accordance with the 
Waiver ; All preferences relating to measures other than those described in GATS 
Article XVI notified thus far have been expeditiously considered and 
approved (for more detail, see Section 7.13 above).  
• with a view to furthering the objectives of GATS Article IV,  facilitate an 
exchange of information by Members on technical assistance measures 
undertaken to promote the increasing participation of LDCs in world services 
trade;   
• initiate a process to review the operation of notified preferences, on the 
basis of inf ormation provided by Members. In support of that process, 
Members may request WTO Secretariat inputs, as appropriate; and  
• further discuss any issues that may facilitate benefits provided under the 
notified preferences.   As part of the process the Council for Trade in Services is mandated to 
initiate, on 29 and 30 October 2019 the Council held a Dedicated Session 
to review the operation of preferences notified under the Waiver. The 
Dedicated Session was structure d in two p arts: a workshop  and a formal 
meeting of the Council.  
 
1.6. The Council for Trade in Services may make recommendations on steps that 
could be taken towards enhancing the operationalization of the Waiver.    
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- 179 - 7.32  Fisheries  Subsidies – Ministerial Decision of 13 December 2017 (WT/MIN(17)/64 -WT/L/1031 ) 
PROVISION  COMMENT  
The Ministerial Conference  
Decides  as follows:  
  
1. Building on the progress made since the 10th Ministerial Conference as 
reflected in documents TN/RL/W/274/Rev.2, RD/TN/RL/29/Rev.3, Members agree to 
continue to engage constructively in the fisheries subsidies negotiations, with a view  
to adopting, by the Ministerial Conference in  2019, an agreement  on comprehensive 
and effective disciplines that prohibit certain forms of fisheries subsidies that 
contribute to overcapacity and overfishing, and eliminate subsidies that contribute to 
IUU-fishing recognizing that appropriate and effective special and di fferential 
treatment for developing country Members and least developed country Members 
should be an integral part of these negotiations.  
 While the principal focus of this Ministerial Decision is the negotiation of 
an agreement on WTO disciplines on certa in harmful forms of fisheries 
subsidies, it also explicitly provides that appropriate and effective 
special and differential treatment for developing country Members and 
least developed country Members should be integral to the negotiations.  
 
2. Members  re-commit to implementation of existing notification obligations 
under Article 25.3 of the Agreement on Subsidies and Countervailing Measures thus 
strengthening transparency with respect to fisheries subsidies.   
 
 
__________