WT/COMTD/W/219  
 
22 September  2016 
(16-5057) Page: 1/150 
Committee on Trade and Development    
 
  SPECIAL AND DIFFEREN TIAL TREATMENT PROVI SIONS  
IN WTO AGREEMENTS AN D DECISIONS  
NOTE BY THE SECRETARIAT1 
1   INTRODUCTION  ................................ ................................ ................................ ..........  4 
2   MULTILA TERAL AGREEMENTS ON TRADE IN GOODS  ................................ ...................  6 
2.1   General Agreement on Tariffs and Trade (GATT) 1994  ................................ .....................  6 
2.2   Understanding on the Balan ce-of-Payments Provisions of the General Agreement on 
Tariffs and Trade 1994  ................................ ................................ ................................ .......18 
2.3   Agreement on Agriculture  ................................ ................................ ............................ 21 
2.4   Agreemen t on the Application of Sanitary and Phytosanitary Measures  .............................. 26 
2.5   Agreement on Technical Barriers to Trade  ................................ ................................ .....36 
2.6   Agreement  on Trade -Related Investment Measures  ................................ ........................ 47 
2.7   Agreement on Implementation of Article VI of the GATT 1994  ................................ .......... 49 
2.8   Agreement on Implementation of Article VII of the GATT 1994  ................................ ......... 51 
2.9   Agreement on Import Licensing Procedures  ................................ ................................ ...55 
2.10   Agreement on Subsidie s and Countervailing Measures  ................................ ................... 58 
2.11   Agreement on Safeguards  ................................ ................................ .......................... 66 
3   GENERAL AGREEMENT ON  TRADE IN SERVICES (G ATS)  ................................ ............  68 
4   AGREEMENT ON TRADE -RELATED ASPECTS OF I NTELLECTUAL PROPERTY  
RIGHTS  ................................ ................................ ................................ ..........................  74 
5   UNDERSTANDING ON RUL ES AND PROCEDURES GO VERNING THE 
SETTLE MENT OF DISPUTES  ................................ ................................ ............................  78 
6   PLURILATERAL TRADE A GREEMENTS  ................................ ................................ ........  84 
6.1   Agreement on Government Procurement  ................................ ................................ .......84 
7   MINISTERIAL, GENERAL  COUNCIL AND OTHER RE LEVANT DECISIONS  .....................  88 
                                                
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/219  
 
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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)  .................... 89 
7.2   Decision on Measures in Favour of Least Developed Countries (15 December 1993)  ........... 91 
7.3   Decision on Texts Relating to Minimum Values and Imports by Sole Agents, Sole 
Distributors and Sole Concessionaires (15 December 1993)  ................................ .................... 93 
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)  ................................ ................................ ................................ .......... 95 
7.5   Preferential T ariff Treatment for Least Developed Countries – Decision on Waiver – 
15 June 1999 (WT/L/304)  ................................ ................................ ................................ ...98 
7.6   Accession of Least Developed Countries – Decision of 10 December 2002 
(WT/L/508)  ................................ ................................ ................................ .....................  100 
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 ................................ ................................ ................................ ..............................  103 
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)  ................................ ..............................  104 
7.9   Amendment of the TRIPS Agreement (WT/L/641) –Decision of 6 December 2005  .............  107 
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)  ......................  108 
7.11   Transparency Mechanism for Regional Trade Agreements – Decision of 
14 December  2006 (WT/L/671)  ................................ ................................ .........................  111 
7.12   Transparency Mechanism for Preferential Trade Arrangements – Decision of 
14 December  2010 (WT/L/806)  ................................ ................................ .........................  113 
7.13   Preferential Treatment to Services and Service Suppliers of Least Developed 
Countries - Decision of 17 December 2011 (WT/L/847)  ................................ ........................  115 
7.14   Accession of Least Develope d Countries - Decision of 25 July 2012 
(WT/L/508/Add.1)  ................................ ................................ ................................ ............  117 
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)  ................................ . 123 
7.16   General Services - Ministerial Decision of 7 December 2013 (WT/MIN(13)/37 - 
WT/L/912)  ................................ ................................ ................................ ......................  124 
7.17   Public Stockholding for Food Security Purposes - Ministerial Decision of 7 
December 2013 (WT/MIN(13)/38 - WT/L/913)  ................................ ................................ .... 125 
7.18   Understanding on Tariff Rate Quota Administration Provisio ns 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)  ................................ ................................ .. 126 
7.19   Cotton – Ministerial Decisi on of 7 December 2013 (WT/MIN(13)/41 - WT/L/916)  ............  127 
7.20   Preferential Rules of Origin for Least Developed Countries – Ministerial Decision of 
7 December 2013 (WT/MIN(13)/42 – WT/L/917)  ................................ ................................ . 128 WT/COMTD/W/219  
 
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  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)/4 3 - WT/L/918) ................................ ................................ ....................  131 
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)  ................................ .. 132 
7.23   Public Stockholding for Food Security Purposes – Decision of 27 November 2014 
(WT/L/939)  ................................ ................................ ................................ .....................  133 
7.24   Extension of the Transition Period under Artic le 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)  ...........................  134 
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)  ................................ ................................ ..............................  135 
7.26   Special Safeguard Mechanism for Developing Country Members – Ministerial 
Decision of 19 December 2015 (WT/MIN/(15)/43 -WT/L/978)  ................................ ...............  137 
7.27   Public Stockholding for Food Se curity Purposes – Ministerial Decision of 19 
December 2015 (WT/MIN(15)/44 - WT/L/979)  ................................ ................................ .... 137 
7.28   Export Competition – Ministerial Decision of 19 December 2015 (WT/MIN/(15)/45 - 
WT/L/980)  ................................ ................................ ................................ ......................  138 
7.29   Cotton - Ministerial Decision of 19 December 2015 (WT/MIN(15)/46 - WT/L/981)  ...........  143 
7.30   Preferential Rules of Origin for L east Developed Countries – Ministerial Decision of 
19 December 2015 (WT/MIN(15)/47 - WT/L/917/Add.1)  ................................ ......................  146 
7.31   Implementation of Preferential Treatment in favour of Services and Service 
Suppl iers of Least Developed Countries and Increasing LDC Participation in Services 
Trade – Ministerial Decision of 19 December 2015 (WT/MIN(15)/48 - WT/L/982)  .....................  150 
 WT/COMTD/W/219  
 
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  1  INTRODUCTION  
1.1.  This compilation of "Special and Differen tial Trea tment 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/196 of 14 June 2013.  The focus 
is on the implementation of spec ial and differential 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 compilati on, the total number 
of S&D provisions contained in t he WTO Agreements amounts to 1 45. 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 developed 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 Goods2, 
Section 3 the S&D provisions contain ed 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 Proc edures Governing the Settlement of Disputes and Section 6 the S&D provisions contained 
in the Plurilateral Agreements. Section 7 reflects those S&D provisions contained in Ministerial , 
General Council  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 intere sts 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 w ithin 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 r eports 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.  
 
                                                
2 The Trade Facilitation  Agreement (WT/L/931) has not been included, since it is yet to enter into force.   
  WT/COMTD/W/219  
 
- 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  
Agreement3 
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 S afeguards   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 
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 
TOTAL  15 47 41 20 18 16 157/145  
                                                
3 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 than one category. There are twelve provisions acr oss 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, three in the SCM Agreement, two in the GATS and 
two in the GPA (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 Agr eement when 
each p rovision is counted only once. The total of 145 over all the Agreements counts the provisions once, while the total of 157 is the total of all listed provis ions. WT/COMTD/W/219  
 
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  2  MULTILATERAL AGREEME NTS ON TRADE IN GOOD S 
2.1  General Agreement on Tariffs and T rade ( GATT ) 1994  
2.1.  The General Agreement on Tariffs and Trade (GATT) 1994 co ntains 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 opportunitie s 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), X VIII.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.  WTO tariff concessions undertaken by developing country Members under Article II of 
GATT  1994 have generally been implemented over a longer  or extended time -frame c ompared to 
developed countries.  To date, the Secretariat is aware of only one case where a WTO M ember has 
had difficulties in implementing its tariff reductions according to its schedule of concessions.  It 
should, however, be noted that the Member concerned sought and obtained a waiver under 
Article  IX of the Marrakesh Agreement Establishing the WTO which allowed it to delay such 
implementation.4 Members having any difficulty in implementing their WTO tariff concessions can 
reneg otiate them under GATT Article XXVIII procedures, which are available to all WTO Members 
and commonl y utilized for various r easons.  Since the WTO was established, 25 WTO Members, 
including several developing countries and one  LDC, have engaged in this type of negotiations.5  
 
                                                
4 See WT/L/610.   
5 See Secretariat note G/MA/W/23/Rev.12 ( Situation of Sche dules of WTO Members ) and Secretariat 
report G/MA/W/123 (Status of Renegotiations under Article XXVIII of GATT 1994).   
  WT/COM TD/W/219  
 
- 7 - GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
PROVISION  COMMENT  
Article XVIII 
Flexibility of commitmen ts, 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 or 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 with 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 t o modify or withdraw 
concessions under the appropriate Schedules 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 diffic ulties 
arising mainly from efforts to expand 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 complaint s 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 necessary 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) diffic ulties.  (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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- 8 - PROVISION  COMMENT  
Article X VIII:B embodies the S&D foreseen for developing countries with 
regard to the BOP measure 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 those 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 viola tion 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 were not justified on balance -of-
payments grounds. The Panel rejected this argum ent and found that "the 
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 substantive conditions of Article XVIII:9. (WT/DS 146, DS175, 
panel report, paras. 7.289 -7.294)  
 
Article XVIII:B  of the GATT 1994  was invoked more than 20 times before the 
WTO Agreement entered into force. Since then, 14 developing countries h ave 
made use of Article 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 latest ann ual report (2015 ) of the 
Committee on Balance -of-Payments Restrictions, Ecuador is in consultations 
with Members following the introduction of a temporary tariff surcharge for 
balance -of-payments purposes that was introduced in March 2015 
(WT/BOP/R/111).    
  WT/COM TD/W/219  
 
- 9 - 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 XVIII: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 Malaysi an 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 prohibitions that ha d 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) 
Nonetheless, Singa pore 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.  
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.    
3.  There is need for positive efforts designed to ensure that less -developed 
contracting parties secure a share in the growth in internat ional trade 
commensurate with the needs of their economic development.    The average 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 See also under section on the Agreement on Agriculture.   
                                                
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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- 10 - PROVISION  COMMENT  
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 stabilize 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 WTO's international trade statistics, the value of exports of 
agricultural products from developing countries increased from US$166 billion 
in 2001 to US$671 billion in 2014.  
5.  The rapid expansion of the economies of the less -developed contract ing 
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 marke ts 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. The WTO’s Database on 
Preferential Trade Arrangements ( http://ptadb.wto.org ) contains entries for 
12 GSP schemes be ing implemented by WTO Members . 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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- 11 - PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing co untry 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 assistance 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 contracting parties assume in the int erest 
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 r ecognizes 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 diffe rent aspects of economic policy ". The WTO is therefore c alled 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 Contrib ution of the World Trade Organiz ation 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 on 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 Co uncil 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 – formally the IF established in 
1997) is a good example of an international partnership, through which the 
IMF, ITC, UNCTAD, UNDP, the World Bank and WTO combine efforts with 
those of  LDCs, donors and other development partners to respond to the 
trade development needs of  LDCs. 
The Aid -for-Trade Initiative is another concrete example of the WT O working 
                                                
12 WT/L/194.   
  WT/COMTD/W/219  
 
- 12 - PROVISION  COMMENT  
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 inter governmental bodies and the organs and agencies of 
the United Nations system, whose activities relate to the trade and 
economic development of less -developed countries.  A global arrangement for cooperation between WTO and the United Nations 
was concluded o n 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 with sev eral intergovernmental 
bodies. The WTO Annual Reports provide a summary of such collabor ation 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 the 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, this 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 cou ntry 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 l egal 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, includ ing 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 R ound.  
 
 
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 ind ividual present and future 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 mar ket access measure s for 
LDCs in Section 7 of this document .  
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- 13 - 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 pro ducts 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, and which are applied specific ally 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 relevant 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 un dertaken, consult with the contracting 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 Art icle XXXVI.  In the 
course of these 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 CONTRACTING 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 contract ing parties shall:  
(a) m ake 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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- 14 - 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 s pecial regard 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 measures 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 par ty 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 
Provis ions 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 internationa l 
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 and 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 red uction. The Aid -for-Trade I nitiative 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 opportunities. The WTO Initiative 
brings together developing  countries and their development partners, 
including bilateral donors, the Bretton Woods Institutions, Regional 
Development Banks , specialized intergovernmental agencies and South -
South partners . Aid for Trade is a subset of  Official Development Assistance 
directed to  build productive capacity, provide assistance for the 
implementation of WTO Agreements, and help buil d trade -related 
infrastructure  (both hard and soft) . Commitment from across government 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  
  WT/COM TD/W/219  
 
- 15 - 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 cred ibility of donors' commitments.  
Accordingly, in 2007, a system of mo nitoring Aid -for-Trade flows was 
established at three levels: the global level, the national level and the donor 
level.  
 
Five Global Aid -for-Trade Reviews and General Council debates have been 
held since the launch of the Aid -for-Trade Initiative. With th eir overarching 
themes including "Maintaining Momentum", "Showing Results", "Connecting 
to Value Chains", and "Reducing Trade Costs for Inclusive, Sustainable 
Growth", the Reviews have made an im portant contribution to the 
Aid-for-Trade monitoring process,  helped maintain commitment to 
mainstreaming 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 F ourth Global Review, "Connect ing to Value Chains", held on 
8-10 July 2013, centered 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 m anagement and transport services, and the importance of access to 
trade finance.  
 
The Fifth Global Review, "Reducing Trade Costs for Inclusive, Sustainable 
Growth", held from 30  June-2 July 2015 examined the economic and 
development impact of high trade co sts on developing countries and 
especially 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 
emanatin g from the Review was that reducing trade costs will contribute to 
delivering the Sustainable Development Goals and that implementation of the 
Trade Facilitation Agreement would assist in this regard.  
 
Enhanced engagement and commitment by all Aid -for-Trade stakeholders has 
strengthened the Aid -for-Trade debate. In the Declaration adopted at the  
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- 16 - PROVISION  COMMENT  
Nairobi Ministerial Conference in December 2015, Ministers, inter alia , 
recognized the importance of the Aid -for-Trade Initiative in supporting 
developing country M embers 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 implementa tion of the Aid -for-Trade 
Initiative on the basis of biennial Aid -for-Trade work programmes. With its 
theme "Promoting Connectivity", the 2016 -2017 Aid -for-Trade Work 
Programme seeks to build on the insights generated by the Fifth Global 
Review on the burd en of trade costs. A specific focus is placed on services 
trade and on further deepening analysis of how high trade costs restrict 
developing countries' and LDCs' integration into global value chains, thus 
slowing their economic development. The Programme' s main focus of 
activities include gender and women's empowerment, upgrading 
infrastructure for developing countries, e -commerce and digital trade, and 
micro, small and medium -sized enterprises. Work on these topics will provide 
inputs for the Sixth Global  Review of Aid for Trade to be held in mid -2017.  
(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 technica l and 
commercial standards affecting production, transportation 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 Internationa l Trade Centre UNCTAD/WTO is oriented towards 
meeting the objectives of this provision.  
 
The WTO Reference Centre Programme has contributed to enhancing the flow 
of trade -related information to governments and business communities.   
 
Provisions under whi ch 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 interes t to less -developed 
contracting parties 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 See comment in relation to Article  XXXVI:7.   
  
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- 17 - PROVISION  COMMENT  
United Nations Conference on Trade an d Development;.  
(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 t o 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 2015 , is 
contained in document  WT/COMTD/W/212 .   
(f)  establish such institutional arrangements as may be necessary to 
further the objectives set forth in Article XXXVI and to give effect to the 
provision of this Part.  The WTO CT D 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 reaffirmed that 
development is a core element of the WTO's work.  They also reaffirmed the 
positive link betwee n 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 focal 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 some others continue to be 
discussed  at the time of writing.  WT/COMTD/W/219  
 
- 18 - 
 
  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 assistanc e 
 One provision (Paragraph 12). 
 
  
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- 19 - UNDERSTANDING ON BALANCE -OF-PAYMENTS PROVISIONS OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
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 commitmen ts, 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 consu ltation 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 schedule presented to the 
Committee in previous consultations. Simplified cons ultation 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 b e 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 
consultations may be held under simplified consultation procedure s.  
                                                
13 Nothing in this Understanding is intende d to modify the rights and obligations 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.   
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- 20 - PROVISION  COMMENT  
Tech nical 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 o f developing country 
Members, the Secretariat document shall include relevant background and 
analytical material on the incidence of the external trading environment on 
the balance -of-payments situation and prospects of the consulting Member.  
The technica l assistance services of the Secretariat shall, at the request of a 
developing country Member, assist in preparing the documentation for the 
consultations.   WT/COMTD/W/219  
 
- 21 - 
 
  2.3  Agreement on Agriculture  
2.4.  The Agreement on Agriculture contains 1 3 S&D provisions.  The S&D provisi ons of the 
Agreement fall under four categories.14   
2.5.  These p rovisions cover 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 12.2, available data show that 
developing countries made use of all the available provisions.  
2.6.  Under the notification require ments adopted by the Committee on Agriculture (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 f ootnote 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 calculating the total number of provisio ns in the Agreement.  
15 This provision is also available to NFIDCs.   
16 This provision is also available to NFIDCs.    
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- 22 - AGREEMENT ON AGRICULTURE  
PROVISION  COMMENT  
Provisions aime d 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 cou ntry 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 country Members show greater -than-average 
reductions in tariffs on a range of products of part icular 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 per iod 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 assistan ce, whether direct or indirect, to encourage agricultural 
and rural development are an integral part of the development programmes 
of developing countries, investment subsidies 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 suppo rt to producers in developing country Members to encourage 
diversification from growing illicit narcotic crops.  Domestic support meeting 
the criteria of this paragraph shall not be required to be included in a 
Member'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.  
 
Individual notifications reflect the extent to which some Members have 
actually taken recours e 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, Republ ic of; Malawi; 
Malaysia; Maldives; Mauritius; Mexico;  Morocco; Namibia;  Nepal;  Oman; 
Panama;  Paraguay, Peru, Philippines;  Qatar;  Sri Lanka; Thailand; Tunisia; 
Turkey;  United Arab Emirate;  Uruguay and  Venezuela, Bolivarian Republic 
of;. See Members ’ notific ations 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 percentage 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,  during the 
implementation years is reflected in the notifications submitted by a number  
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- 23 - PROVISION  COMMENT  
of developing country  Members, including: Bangladesh; Barbados; Brazil; 
Chile; India; Israel; Jordan;  Korea,  Republic of; Mexico; 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 
benefit ing 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 developing country Members these percentages shall 
be 76 and 86 %, respectively.  A number of deve loping countries took account of the p rovision in 
establishing their s chedules. All developing country Members having 
scheduled export subsidy reduction commitments (e.g., Venezuela,  
Bolivarian Republic of ; Brazil; Colombia; Indonesia; Israel; Mexico; 
Roma nia; Turkey and Uruguay) have used the flexibility to apply a lower rate 
of reduction. For further information see the individual Members' schedules.  
Article 9.4  
During the implementation period, developing country Members shall not be 
required to underta ke 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 Developing countries took account of the provision in the establishment of 
their Schedules.   
A number of developing countries (e.g. Barbados;  India;  Korea, Republic of;  
Mauritius;  Mexico; Morocco;  Pakistan; Sri Lanka; Thailand  and Tunisia) 
notified the use of Article 9.1(d) and/or Article 9.1(e) export s ubsidies 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.  It should be noted that no developing country Member has ever notified the 
introduction of export restrictions and prohibitions, and that there is no 
formal indication of whether recourse to this flexibility has been taken at all.  
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 respec t of commitments shall be provided as set out in 
the relevant provisions of this 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 impl ementation 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 stockho lding 
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 pa ragraph, including programmes 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 country 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 export subsidy policies:  
"(d) the prov ision of subsidies to reduce the costs of marketing exports of agricultural products, (other than widely available export pro motion and advisory services) 
including handling, upgrading and other processing costs, and the costs of interna tional transport an d freight;" and  
"(e) internal transport and freight charges on export shipments, provided  or mandated by governments, on  terms more favourable than for domestic shipments;" .  
  WT/COMTD/W/219  
 
- 24 - PROVISION  COMMENT  
under which stocks of foodstuffs for food security purposes are acquired and 
released at administered prices, provided that the difference between the 
acquisition price and the external reference price is accounted for in the 
AMS. 
Annex 2, 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 f ood 
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 domestic 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 
specif ied 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 e qual annual instalments to 2 % 
of corresponding domestic consumption in the base period at the beginning 
of the fifth yea r of the implementation period.  From the beginning of the 
sixth year of the implementation period, minimum access opportunities in 
respe ct of the products concerned correspon d to 2%  of corresponding 
domestic consumption in the base period and are increased in equal annual 
instalments to 4 % of corresponding domestic consumption in the base period 
until the beginning of the 10th year. Therea fter, the level of minimum access 
opportunities resulting from this formula in the 10th year shall be maintained 
in the Schedule of the developing country Member concerned;  The Schedules of Korea, Republic of18; Philippines19 and Chinese Taipei20, 
reflect re course to this provision.    
                                                
18 Flexibility extended until 2014 (see G/MA/TAR/RS/98).  
19 Flexibility extended up  to 30 June 2012 (see G/MA/TAR/RS/99).  The Philippines has subsequently submitted a waiver request to the Council for Trade in Goods seeking a 
further extension of the Special Treatment (see G/C/W/665/Rev.1, 16 November 2012).  
20 However, Chinese Taipei  has already "tariffied" the tariff lines previously subject to this flexibility (see G/MA/TAR/RS/88).   
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- 25 - 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 be ginning 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 apply 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 De veloping 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 Devel oped 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. Pl ease see 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.   
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  2.4  Agreement on the Application of Sanitary an d 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 should 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 C ommittee 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 Implementation of Article  5.5 (G/SPS/15);   
b. Decis ion 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.3);   
d. Procedure to Enhance Transparency of S&D in Favour o f Developing Country Members 
(G/SPS/33/Rev.1 ); and  
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).  
Equivalence  
2.9.  In response to a request from the Gen eral 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 Agreement regarding the 
Recognition of Equiv alence 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).   
2.10.   The internationa l stan dard-setting organizations referenced in the SPS Agreement have 
developed guidance in this area, and the Codex 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.21 In October  2011, Codex  provided information 
regarding the development of guidelines for the judgement of equivalence of food control systems 
by the Committee on Food Import and Export Inspec tion and Certification Sys tems (CCFICS).  It 
was proposed that the principle of recognition that other systems could be capable of meeting the 
same food safety objectives be included in the general guidelines for food control systems  for both  
national and i nternational levels.  In March 2015, Codex further informed the SPS Committee of its 
new work on guidance for the monitoring of the performance of national food control systems. It 
                                                
21 http://www.Codexalimentarius.net/download/standards/10047/CXG_053e.pdf  WT/COMTD/W/219  
 
- 27 - 
 
  was noted that the product of this work would not replace the equivalence pr ovisions of the SPS 
Agreement. The final product would be available in about two to three years to improve the 
functioning of national food control systems.  The OIE has developed guidelines for judgement of 
the equivalence of zoo -sanitary measures.  The IPP C 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 also includes principles on 
equivalence, was revis ed in 2006.22 At the March 2012 SPS Committee meeting, the IPPC 
indicated that it would start an analytical study on the topic of equivalence  (G/SPS/GEN/1153  
refers ).   
Transparency  
2.11.   Managing information on changes in other Members' measures remains  challenging fo r 
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 i ndividual 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 Po int. 
2.12.   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  - see paragraph 2.18  below ). There have been some impor tant developments 
that address, in part, some of the "initial 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 existing transparency procedures and information.  
2.13.   The Committee adopted revised Recommended Procedures for Implementing the 
Transparency Provisions of the SPS Agreement in June 2 008 (G/SPS/7/Rev.3 ). The pu blic version 
of the SPS Information Management System ( IMS) was launched in October 2007.  Its trilingual 
interface allows access to the most recent information on notifications as well as on Enquiry Points 
and Nati onal Notification Authorities. It also inc ludes information on specific trade concerns and 
other SPS documents. It facilitates the conduct of searches according to specific needs/interests 
and also the preparation of reports/summaries which can be shared  with interested stakeholders.  
2.14.   At the March  2011 meeting, the Secretariat launched the SPS Notification Submission 
System ( NSS) which allows National Notification Authorities to fill out and s ubmit SPS notifications 
online.  Currently, almost half of all notifications received  are through the SPS NS S. The Secretariat 
has also established a mentoring mechanism which aims to bring together those individuals who 
are fulfilling the functions of Enquiry Points and Notification Authorities in different Members.23 The 
objective of this voluntary procedure is  to assist Members in not only implementing their 
obligations with respect to the transparency provisions but also in benefiting from their rights. A 
practical Manual on the operation of Enquiry  Points and Notification Authorities  is additionally 
available . It includes guidance on how to prepare a notification, how to manage incoming 
notifications, how to alert stakeholders, and how to draft some standard letters.24 
2.15.   The training and technical assistance activities of the WTO Secretariat on the SPS 
Agreement also devote a significant  amount of time to transparency issues. In addition, the 
Standards and Trade Development Facility (STDF) published a scoping study that identifies and 
assesses the myriad of regional SPS policy frameworks and strategies in Africa, in order to avoid 
multipl ication of transparency requirements, and guide future work in this area .25   
                                                
22https://www.ippc.int/static/media/files/publication/en/2016/01/ISPM_01_2006_En_2015 -12-
22_PostCPM10_InkAmReformatted.p df    
23 See G/SPS/W/217  and G/SPS/GEN/1097 . 
24 Go to http://www.wto.org/english/tratop_e/sps_e/transparency_toolkit_e.htm . 
25http://www.standardsfacility.org/sites/default/files/STDF_Regional_SPS_Stategies_in_Africa_EN_0.pdf   WT/COMTD/W/219  
 
- 28 - 
 
  Transparency of S&D 
2.16.   In 2004, the SPS Committee formally adopted a Procedure to Enhance the Transparency of  
S&D.26 The Committee agreed to review the propos ed notification process after one year to 
evaluate its implementation, and determine whether changes were required and/or  its continuation 
warranted.  According to this procedure, if an exporting developing country Me mber identifies in its 
comments signific ant difficulties with a proposed SPS measure notified by another Member, the 
Member proposing to introduce the measure will, upon request, enter into discussions 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 
response provided to such requests.  At its October  2009 meeting, the Committee adopted a 
revision of the procedure to enhance the transparency of  S&D.27    
2.17.   The STDF has funded various  projects to increase transparency by enhancing inter -agency 
coordination at a national and/or regional level, as wel l as strengthening linkages between 
government ag encies and the private sector.    
S&D – General Observations  
2.18.   A report to the General Council on the proposals referred to the SPS  Committee was 
adopted in June 2005.28 The report expresses the Committee's commitment to continue to 
examine the proposals before it, and any revision of these proposals, with the aim of developing 
specific r ecommendations for a decision. The report also i dentifi es elements for discussion on 
further work to assist the Committee to address the concerns underlying the proposals as 
identified 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.  
2.19.   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 age nda of each meeting of the Committee. 
Although there were substantive discussions of some of the underlying issues in the proposals , the 
Committee was not able to reach a decision on any of the specific proposals as presented.29   
2.20.   The latest report of the C hairman of the SPS Committee to the General Council on S&D was 
in 2007.30 In addition, a s mentioned above, a t its October 2009 meeting, the Committee adopted 
a revision of the procedure to enhance the transparency of  S&D.31   
 
                                                
26 G/SPS/33.   
27 G/SPS/33/Rev.1 . 
28 G/SPS/35.  
29 G/SPS/41.  
30 G/SPS/46.  
31 G/SPS/33/Rev.1 .  
  WT/COMTD/W/219  
 
- 29 - AGREEMENT ON THE APPLICATION O F SANITARY AND PHYTOSANITARY MEASURES  
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 t ake 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 referred to the SPS 
Committee was adopted in June 2005 .32 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.33  
 
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 
consultations 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 unable 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.3) 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 consultations in the 
Committee before taking any measure likely to affect imports from 
developing countries. In discus sions leading to G/SPS/35, Members indicated 
that they could not put on hold measures necessary for health protection in 
between Committee meetings (three  times per year) - this would contradict 
the basic right to protect health. Alread y Members are oblige d to give 
advance notification of proposed measures, and to receive comments from 
                                                
32 G/SPS/35.  
33 JOB(07)/99.   
  WT/COMTD/W/219  
 
- 30 - PROVISION  COMMENT  
trading partners  (more than  19,000 SPS notifications  to date) . There is 
already a standing agenda item under which Members can raise any 
questions/concer ns regarding notified  measures, or any "specific trade 
concern" about any measure. There have been 403 specific trade concerns 
raised in the SPS Committee since 1995, about half by developing countries.  
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, specifically to fund 
SPS-capacity building. It is demand -driven (on -line application system) and 
funds projects that help build the technical capacity to meet SPS 
requirements.  In addition, the WTO funds the  participation of developing 
country officials (approx. 75) once each year in a workshop , and an  SPS 
meeting. Codex, IPPC and OIE all have trust funds to help fund participation, 
and WTO/STDF have assisted in the establishment of regional 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 Article 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 nee ds 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 participation 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.34 At the 
                                                
34 WT/GC/45, WT/GC/46, WT/GC/54.   
  WT/COMTD/W/219  
 
- 31 - PROVISION  COMMENT  
Doha Ministerial Conference, Members urged him to continue his efforts to 
facilitate participation of developing countries in standard setting.   
 
 The growing consensus that financial s upport 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 advantage of 
trade opportunities.35 (These disc ussions 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 es tablished to 
increase participation of developing country Members in the standard -setting 
activities of the IPPC, of the FAO/WHO Codex and of the OIE.   
 In addition, the OIE supports the participation of developing country 
Members in the elaboration of s tandards 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 tra nsition to 
participate in their meetings. These programmes are aimed at enhancing 
those officials' 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.   
                                                
35 WT/MIN(01)/ST/97.   
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- 32 - PROVISION  COMMENT  
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 their exports.  The Decision on Imple mentation -Related Issues and Concerns taken at the 
Doha Ministerial Conference in 2001 included, inter alia , a clarification on 
Article 10.2.36 It specifies that where the appropriate level of protection 
allows scope for the phased introduction of  SPS measu res, 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 pub lication 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 developmen t 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 
throu gh 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 regulatory 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 necessary 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.  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 
other Observer organisations, inclu ding 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 th e sanitary or phytosanitary In discussions in the SPS Committee , some developing country Members 
have indicated that although a substantial amount of technical assistance is 
provided in the SPS area, in many cases this assistance is not appropriate or 
                                                
36 WT/MIN(01)/17, paragraph 3.1.   
  WT/COMTD/W/219  
 
- 33 - PROVISION  COMMENT  
requirements of an importing Member, the latter shall consider providing 
such technical assistance as will permit the developing country Member to 
maintain and expand its market access opportunities for the product 
involved.  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 complemented 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.37   
 
Noting their growing interest in trading with other developing countries, a 
number of developing country Members expressed concern that proposals for 
technic al 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 develo ping 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.  
 
It may be noted that s everal Members have created s pecific mechanisms to 
assist developing countries to participate in the relevant international 
institutions and in the activities of the SPS Committee, such as the Initiative 
for the Americas on Sanitary and Phytosanitary Measures.38 Furthermore, 
bilateral technical assistance related to SPS capacity is being provided by 
many Members.39   
 
Similarly the STDF,  established in 2002, provid es funding for SPS -capacity 
building through a demand -driven process. The STDF finances Project 
Preparation Grants (PPGs) to help turn good ideas into fully -developed 
proposals for funding from ST DF or external funding sources.  It also 
supports innovative and collaborative projects that promote compliance with 
international SPS requirements. Governments, private sector associati ons, 
academic institutions, etc. can all apply for STDF funding, but the 
endorsement of all relevant government agencies is required, as well as 
some financial/in -kind c ontribution from beneficiaries.  To date, STDF has 
funded 70 PPGs and 75 projects, along  with a number of cross -cutting 
                                                
37 G/SPS/R/19 and G/SPS/GEN/128.  
38 G/SPS/GEN/549.  
39 Paragraphs 27 to 46 of document G/SPS/GEN/543 provide a summary description of recent actions taken to enhance the provision of SPS -related technical assistance.   
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- 34 - PROVISION  COMMENT  
practical studies, guidelines and briefing notes on issues such as enhancing 
SPS capacity to promote trade for development in LDCs, management of 
invasive species, creation of national and regional SPS coordination 
mechanism s, SPS risks related to climate change, use of Public -Private 
Partnerships to support SPS capacity, SPS capacity evaluation tools, use of 
economic analysis to support SPS decision -making, and use of a 
multi-criteria decision analysis tool to prioritise SPS  capacity -building needs.  
 
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 workshops, to enhance nati onal 
capacities on SPS m atters.  The IPPC developed a diagnostic tool, the 
Phytosanitary Capacity Evaluation (PCE), to help countries address their 
current capacity and identify needs for assistance.40 Similar diagnostic tools 
have been developed by the FAO/WHO with respect to food  safety, and by 
OIE.41   
 
                                                
40 http://www.ippc.int  
41 See G/SPS/GEN/525;  also "Performance, Vision and Strategy (PVS) for National Veterinary Services", available from http://www.oie.int   
  WT/COMTD/W/219  
 
- 35 -  
PROVISION  
 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 b een the need to 
enhance transparency regarding the provision of  S&D. In October 2004 it 
adopted an elaboration of the steps to implement a procedure  agreed to in 
principle in March 2003 .42 This procedure provides for the submission of 
specific addenda to no tifications 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 pr ocess one year 
after its adoption, to evaluate its implementation, and determine whether 
changes are required and/or its continuance warranted.  
 
In February 2006, the Committee agreed to further extend the procedure for 
transparency of S&D or technical as sistance provided in response to the 
specific needs of developing country Mem bers (G/SPS/33/Add 1). However,  
to date there 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 changing requirements.   
  
At its October 2009 regular meeting, the Committee adopted, on an ad 
referendum basis, a revision of the procedu re 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.3.  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.3),  and (b) creation of a public, searchable database of SPS 
notifications (SPS IMS) to, inter alia , help developing countries better make 
use of existi ng transparency procedures and information .   
 
                                                
42 G/SPS/33.  WT/COMTD/W/219  
 
- 36 - 
 
  2.5  Agreement on Technical Barriers to T rade 
2.21.   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 t hem contained 
in Articles  11 and 12 .43  
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 sa feguard 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 c ommitments, 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 Agreement  
2.22.   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, 
recognizes "t he contribution which international standardization can make to the transfer of 
technology from de veloped to developing countries ".  
2.23.   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, 
Members s hall 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 the TB T 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 thei r 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 Fourt h WTO Ministerial Conference in Doha, Qatar, in November 2001 
clarified the phrase "reasonable interval". According to the Decision, the phrase shall be 
                                                
43 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 ca tegory. 
However, these provisions are only counted once when calculating the total number of provisions in the 
Agreement.  WT/COMTD/W/219  
 
- 37 - 
 
  understood to mean "normally a period of not less than six months, except when this would be 
ineffectiv e in fulfilling the legitimate objectives pursued".  
2.24.   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 speci al 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.   
2.25.   The TBT Agreement has a separate Article on t echnical assi stance (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 th ere is a link between technical assistance and  S&D – and this was 
noted by Member s during the Fourth Triennial Review (in 2006)44 - to date , these two issues have 
been discussed separately in the TBT  Committee. What follows is an overview of the provision o n 
S&D (Article 12) and the Committee's work in this area . 
Information E xchange  
2.26.   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 inc ludes 
sharing of 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 challenges 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 agreed45: 
a. to encourage Members to i nform the Committee 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 countr y Members to undertake their own assessments of the 
utility and benefits of such  S&D. 
2.27.   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 assessment procedures, and the 
enhancement of the effective operation of Article 12, in coordination with the CTD.46 
2.28.   At the Seventh Trienn ial Review (2015), building on exchanges that took place in the 
context of thematic sessions on special and  differential tr eatment held on 29 October 201347 and 
4 November  201448 , as well as on previous decisions and recommendations of the Committee – 
and with a view to furthering its work in the area of special and differential treatment – the 
Committee agrees to encourage Members to continue to exchange information on the 
implementation of Article 12 of the TBT Agreement, with a view towards enhancing the eff ective 
operation of Article 12.49 
                                                
44 G/TBT/19, paragraph 81.  
45 G/TBT/19, paragraphs 81 -83.   
46 G/TBT/32, 29 November 2012, para graph  22. 
47 G/TBT/GEN/156 . 
48 G/TBT/GEN/17.  
49 G/TBT/37,  3 December 2015, paragraph 7.6.  WT/COMTD/W/219  
 
- 38 - 
 
  2.29.   Additionally, with respect to the technical assistance -related obligati ons under Article 11 of 
the TBT Agreement, at the Seventh Triennial  Review (2015)  the Committee  agreed, as part of its 
2016-2018 work programme:50 
a. to reaffirm the need to review the effectiveness of technical assistance and capacity 
building activities amon g Members in the TBT area, and encourage Members to continue 
to exchange experiences on technical assistance;  
b. to stress the importance and discuss possible approaches 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 identif ying 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 assista nce. 
 
                                                
50 G/TBT/37,  3 December 2015, Section 6, pp. 16 -18.  
  WT/COMTD/W/219  
 
- 39 - AGREEMENT ON TECHNICAL BARRIERS TO TRADE  
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 a nd interested international standardizing and conformity 
assessment bodies, and draw the attention of developing country Members 
to any notifications relating to products of particular interest to them.   
Article 12.6  
Members shall take such reasonable mea sures 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 concerning products of special interest to dev eloping 
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.51 The TBT Committee also agreed to consider, 
as part of its work programme, inviting representatives of relevant 
international standardizing bodies and international sys tems 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.52 
 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 and 
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.53 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.54 Section F of the 
Decision deals with the "Development Dimension". It states:  
                                                
51 G/TBT /5, paragraph 20.  
52 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.  
53 G/TBT/9, paragraph 20.  
54 G/TBT/1/Rev.9, Annex B (pp. 37 -39).  
  WT/COMTD/W/219  
 
- 40 - "Constraints on developing countries, in particular, to eff ectively participate 
in standards development, should be taken into consideration in the 
standards development process. Tangible ways of facilitating developing 
countries' participation in international standards development should be 
sought. The impartial ity 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 
Implementati on-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 relevant 
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 
organiza tions 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.55 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.56 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 (i n 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 invites these and other international standardizing bodies to provid e 
information on steps taken to ensure their effective participation.57   
                                                
55 WT/MIN(01)/17, paragraph 5.3.    
56 For additional information on follow -up to this decision, see WT/GC/W/500, pp. 12 -13.   
57 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 technical activities.  The IEC has also reported on the use of its "Affiliate Country Programme", which is aimed at facilitating the participation o f developing 
  
  WT/COMTD/W/219  
 
- 41 - 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 regulations 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 i nterval 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 met hods 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 relevan t 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 Agreement's institutional 
arrangements.   
Article 12.3 
Members shall, in the preparation and application of techni cal regulations, 
standards and conformity assessment procedures, take account of the 
special development, financial and trade needs of developing country 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 
and conformi ty assessment procedures. Such references have been raised in 
the TBT Committee's discussions on S&D and also in the context of other 
                                                                                                                                                                                                                                           
countries in the elaboration of internatio nal electrotechnical standards.  The FAO/WHO (for Codex) has 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.    
  WT/COMTD/W/219  
 
- 42 - 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.  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 comment on 
notifications, and consistent with the principle of S&D, developed country 
Members were encouraged to provide more than a 60 -day comment 
period.58 
  In the a rea of conformity assessment, the TBT Committee has acknowledged 
the benefits of Supplier's Declarations of Conformity (SDoC)59, as a flexible 
and trade -friendly approach to conformity assessment.60  
 
The TBT Committee has held focussed discussions on SDoC, including on 
how suppliers from developing country Members exporting to markets of 
developed country Members could benefit from this approach. In accordance 
with the work programme on conformity assessment agreed at the Third 
Triennial Review, the TBT Comm ittee 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 2005.61 
Article 12.5  
Members shall take such reasonable measures as may be available to them 
to ensure that intern ational standardizing bodies and international systems 
for conformity assessment are organized and operated in a way which 
facilitates active and representative participation of relevant bodies in all 
Members, taking into account the special problems of de veloping 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 
conform ity assessment procedures, and in their desire to assist developing 
country Members with their efforts in this direction, developed country 
Members shall take account of the special needs of the former in regard to 
financing, trade and development.    
                                                
58 G/TBT/13, paragraph 26, first tiret.   
59 A procedure by which a supplier provides assurance of conformity with specified requirements.   
60 G/TBT/13, paragraph 33.   
61 The Report of the Special Meeting of the TBT Committee Dedicated to Conformity A ssessment Procedures Held 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.   
  WT/COMTD/W/219  
 
- 43 - 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 Arti cle 12.10 of the 
TBT Agreement, in October 1996, the TBT Committee took note of the fact 
that no requests had been made under Article 12.8 of the TBT Agreement for 
"specified, time -limited exceptions".62 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 question 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, Frenc h 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 internat ional 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 indigen ous technology and production methods and processes 
compatible with their development needs. Members therefore recognize that 
developing country Members should not be expected to use international 
standards as a basis for their technical regulations or sta ndards, including 
test methods, which are not appropriate 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 Re view 
(November  1997), when considering the difficulties 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 t he difficulties and problems they 
encountered in this regard, taking into account Article 12.4.63   
Transitional time -periods   
Article 12.8 (…)  
Accordingly, with a view to ensuring that developing country Members are 
able to comply with this Agreement, th e 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 i nto 
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.  
                                                
62 G/TBT/M/6, paragraph 17.   
63 G/TBT/5, paragraphs 18 and 22.   
  WT/COMTD/W/219  
 
- 44 - the special development and trade needs of the developing country Member, 
as well as its stage of te chnological development, which may hinder 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 i n the international 
standardizing 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 th e 
participation of developing country Members in their work and invites these 
and other international standardizing bodies to provide information on steps 
taken to ensure their effective participation.64 
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 
conditi ons regarding:  
(i) the establishment of regulatory bodies, or bodies for the assessment of 
conformity with technical regulations; and  
(ii) the methods by which their technical regulations can best be met.  At the Fourth Triennial Review of the TBT Agreement , Members noted 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  11.3.2.65 
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 g rant them technical 
assistance on mutually agreed terms and conditions 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  
                                                
64 G/TBT/19, paragraph 77.   
65 G/TBT/19,  paragraph 74.    
  WT/COMTD/W/219  
 
- 45 - mutually agreed terms and conditions regarding the steps that should be 
taken by their producers if they wish to have access to systems for 
confo rmity assessment operated by governmental or non -governmental 
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 developing 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 assessmen t 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 participation.   
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  
Memb ers 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 do no t create unnecessary obstacles to 
the expansion and diversification of exports from developing country 
Members. In determining the terms and conditions of the technical 
assistance, account shall be taken of the stage of development of the 
requesting Member s and in particular of the least developed country 
Members.  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 approach 
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 
continue.66 Furthermore, Members were urged to provide, to the greatest 
extent possible, the financial 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 LDCs wi th a 
view to responding to the special problems they faced in implementing the 
TBT Agreement.67  
                                                
66 WT/MIN(01)/17, paragraph 5.1.  
67 WT/MIN(01)/17, paragraph 5.4.   
  WT/COMTD/W/219  
 
- 46 - 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 giv e priority to the needs of the least 
developed country Members.   
Article 12.7  
Members shall, in accordance with the provisions of Article  11, provide 
technical assistance to developing country Members to ensure that the 
preparation and application of tech nical regulations, standards and 
conformity assessment procedures do not create unnecessary obstacles to 
the expansion and diversification of exports from developing country 
Members. In determining the terms and conditions of the technical 
assistance, acco unt 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 Agreemen t, 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 t ake 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 
shall, in particular, take into account the special problems of the least 
developed country Members.   WT/COMTD/W/219  
 
- 47 - 
 
  2.6  Agreement on T rade-Related Investment M easures  
2.30.   There are three S&D provisions in the Agreement on Trade -Related Investment Measures 
(TRIMs Agreement), which fall into three separate categories :68  
2.6.1   Flexibility of commitments, of action, and use of policy instruments  
 One provisio n (Article  4). 
 
2.6.2   Transitional time -periods  
 Two provisions (Article 5. 2 and 5. 3). 
 
2.6.3   Provisions relating to LDC Members  
One (Article 5.2).  
 
                                                
68 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 th e Agreement. The Article specifies 
different transitional periods for developing country Members and LDC Members. For provisions relating to 
LDCs, see also the reference in Section 7.1 0 of this document to Decision 84 from Annex F of the Hong Kong 
Minister ial Declaration.   
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- 48 - AGREEMENT ON TRADE -RELATED INVESTMENT MEASURES  
PROVISION  COMMENT  
Flexibility of commitments, of action, and use of po licy 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 TRIM s 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, an d within sev en years in the case of a least 
developed country Member.  Notifications under Article 5.1 have been submitted by 29 Members.  For 
most Members having made notifications, the Article 5.2 transition period for 
elimination of the TRIMs expired on 1 January 2000 (G/L/860).   
 
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 still entitled to benefit fr om the 
transition period (WT/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 
country Member, including a least developed cou ntry 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 Mem ber 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 TRIMs 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 Agreement. ( 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 1 (G/TRIMS/N/1/UGA/1).  To 
date, no request for an extension has been received.   WT/COMTD/W/219  
 
- 49 - 
 
  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 provisi on (Article 15).   
  
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- 50 - AGREEMENT ON IMPLEMENTATIO N OF ARTICLE VI  OF THE GATT 1994  
PROVISION  COMMENT  
Provisions under which WTO Members should safeguard the interests of developing country Members  
Article 15 (Developing Country Members) 
It is recognized tha t 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 A greement shall be 
explored 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 constructi ve 
remedies provided for by the Anti -Dumping Agreement (ADA), the 
interpretation of the term "explore" and the phrase "before applying anti -
dumping duties".   
 
Committee vs. Negotiations:  
 
In 2001, Paragraph 7.2 of the "Doha Ministerial Decision o n 
Impleme ntation -Related 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 Practice s (the Committee) 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 su bmitted proposals 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 Recommen dation Regardin g 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 report ing 
anti-dumping 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 tabl e compiling all information reported by each Member 
in this respect during the reporting period.       WT/COMTD/W/219  
 
- 51 - 
 
  2.8  Agreement on Implementation of A rticle VII of the GATT  1994  
2.31.   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 
developing 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).  
 
2.32.   In the course o f 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.   
2.33.   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 Ministeria l Declaration (WT/MIN(01)/DEC/1) and paragraphs 8.3 and 
13 of the Decision on Implementation -Related Issues and Concerns  (WT/MIN(01 )/17).  The reports 
on this work are contained in document s G/VAL/50 and 49 respectively.  The General Council 
decided that th e 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 continues to be on the agenda of the 
Committe e's meetings.  
  
  WT/COMTD/W/219  
 
- 52 - AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GATT  1994  
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 th e 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 in 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  
Developi ng 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 ma ke 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.69   
 
Annex III: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 are LDC Members, have 
invoked this paragraph.70 
Transiti onal 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 This provision was invoked by 56  developing countries, of whi ch 12  are LDCs 
(see G/VAL/2 and Re v.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.   
                                                
69 G/VAL/74.  
70 G/VAL/74.   
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- 53 - PROVISION  COMMENT  
date of entry into force of the WTO Agreement for such Members.  
Developing 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: "Notin g 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 (Tok yo Round), 
may delay application of paragraph 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 d eveloping country Member in question 
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 ext ensions 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.  
 
As a result of its accession to the WTO, Yemen will start fully implementing 
the Agreement by 31  December  2016.71 
Annex III: 2   
Developing countries which currently value goods on the basis of officially 
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 condi tions 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 Decisions containing the terms and conditions 
under which four Members may continue to use minimum values while 
applying the Agreement.   
 
As of March 2009, this provis ion expired for all WTO Members which 
benefited from it.   
                                                
71 See paragraphs 108 -115 of the Report of the Working Party on t he Accession o f Yemen t o the WTO, WT/ACC/YEM/42.   
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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 co untry 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 methodology, and advice on th e 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  
2.34.   The Agreement on Import Licensing Procedures includes four S&D provisions, which can be 
classified as follows:  
2.9.1   Provisions under which WTO Members should safeguard the interests of 
developing country Members  
 Three provisions [Article 1.2; Article 3.5 (a)(iv) ; Article 3.5(j)].  
 
2.9.2   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, wit h 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 raise d in the Committee on Import 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 pract icable, 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 from 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 info rmation 
requested.  
Article 3.5  Non Automatic Import Licensing 
(j) In allocating licences, 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 th e past have been fully 
utilized during a recent representative period. In cases where licences 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, taking 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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- 57 - PROVISION  COMMENT  
Transitional time -periods  
Article 2:2 footnote  5 Automatic Imp ort 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 th e 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 Art icles 1.4(a), 8.2(b) and 7.3 of the Agreement (G/LIC/W/14 ).   WT/COMTD/W/219  
 
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  2.10  Agreement on Subsidies and Countervailing M easures  
2.35.   The Agreement on Subsidies and Countervailing Measu res (SCM Agreement) contains 
16 S&D provisions which fall under three categories:72   
2.10.1   Provi sions 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, Arti cles 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 time -periods  
 Seven pr ovisions (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 of transformation 
from a centrally -planned into a market, free -enterprise economy.   
 
                                                
72 Articles 27.4, 27.6 and 27.11 are listed in both the flexibility and transitional time -periods cate gory, 
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 r ecognize 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 countervaili ng measure to examine 
whether it is consistent with the provisions of 27 .10 and 27 .11 as applicable 
to the developing country Member in question.   No such request has been received by the Subsidies and Countervailing 
Measures (SCM) Committee.   
Flexibili ty 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 pa ragraph 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 app licable to other 
developing country Members according to Article 27.2(b) when GNP per 
capita has re ached US$1,000 per annum; Bolivia, Plurinational State of; 
Cameroon; Congo;  Côte d'Ivoire;  Dominican Republic; Egypt; Ghana; 
Guatemala; Guyana;  India; Indone sia; Kenya; Morocco; Nicaragua; Nigeria; 
Pakistan; Philippines; Senegal;  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 WT O 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 p ractice, 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 paragra ph 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 consecutive 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 19 90 dollars. If, however, the Committee 
on Subsidies and Countervailing Measures 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  
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- 60 - PROVISION  COMMENT  
GNP 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 series.   
Article 27.4 
Any developing cou ntry 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 subsidies, 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, financial 
and development needs  of the developing country Member in question. If the 
Committee determines that the extension is justified, the developing country 
Member concerned shall hold annual consultations with the Committee to 
determine the necessity of maintaining the subsidies. If no such 
determination is made by the Committee, the developing country Member 
shall phase out the remaining export subsidies within two years from the end 
of the last authorized period.   Please refer to the comment on Article 27.4 under the secti on on transitional 
time-periods .   
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- 61 - PROVISION  COMMENT  
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 the 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 t his paragraph, a product is defined as a 
section 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 provisions 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, i n 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 undercutting. (Indonesia – Autos , 
WT/DS54/R, WT/DS5 5/R, WT/DS59/R,  WT/DS64/R .)  
 
[Note: Pursuant to Article 31, Article 6.1 applied for a period of five years 
from the date of entry into force of the WTO Agreement, and could have 
been extended for a further period by consensus of the SCM Committee. 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 displace or impede imports of a 
like product of another M ember into the market of the subsidizing developing 
country Member or unless injury to a domestic industry in the market of an 
importing Member occurs.     
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- 62 - PROVISION  COMMENT  
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 calculated on a per unit basis; or  
(b)  the volume of the subsidize d 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 
represent 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 e ntry 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 notifie d 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 
granted 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 mini mis 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 transfe r of 
liabilities when such subsidies are granted 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 Commi ttee and that the programme results in 
eventual 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, a nd 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, res pectively .   
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, 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 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 relev ant economic, financial 
and development needs of the develop ing country Member in question.  If the 
Committee determines that the extension is justified, 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 remaining 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 Minister ial 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 co nsidering 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 magn itude 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 taki ng 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  
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- 64 - PROVISION  COMMENT  
document G/SCM/39 ".   
In accordance with the procedures set out in docu ment 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 Procedures for 
Continuation of Extensions Pursuant to Article 27.4 of the SCM Agreement of 
the Transition Period under Article 2 7.2(b) of the SCM Agreement for Certain 
Developing Country Members.73 This Decision provide d that with respect to 
certain export subsidy 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 period 2008 -2012 
the Committee would take annual decisions to continue these extensions of 
the transition period,  subject to certa in conditions.  The Decision made  it 
clear that the Committee could not  extend the transition period beyond 
31 December  2013, and that, as a consequence, the final two -year 
phase -out period provided for in the last sentence of Article 27.4 of the SCM 
Agreem ent 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), and the final two -years of phase -out (2014 and 20 15). A list 
of the Members and programmes involved can be found in document 
G/SCM/W/546 /Rev. 7, Annex I.  
 
In the context of a dispute between a developing country Member and a 
developed country Member, the Panel held that the exemption for 
developing Member s 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 
                                                
73 Document WT/L/691 dated 31 July 2007.   
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- 65 - PROVISION  COMMENT  
compliance with Article 27.4  in that case, and that the appropriate reference 
period was that immediately preceding the entry in to force of the WTO 
Agreement. (WT/DS46/R and WT/DS46/AB/R )   
 
This provision has been the subject of a proposal in the Negotiating Group on 
Rules.  
Article 27.14  
The Committee shall, upon request by an interested Member, undertake a 
review of a specific export subsidy practice of a develop ing country Member 
to examine whether the practice is in conformity with its development needs.   No such request has been received by the SCM Committee.   
Article 27.5  
A developing country Member which has reached export competitiveness in 
any given prod uct shall phase out its export subsidies for such product( s) 
over a period of two years. However, for a developing country Member which 
is referred to in Annex VII and which has reached export competitiveness in 
one or more products, export subsidies on su ch products shall be gradually 
phased out over a period of eight years.   In paragraph 10.5 of the  Doha Ministerial 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 expo rters, 
consistent with their development needs. It is understood that the eight -year 
period in Ar ticle 27.5 within which a least developed country Member must 
phase out its export subsidies in respect of a product in which it is 
export -competitive begins f rom the date export competitiveness exists 
within 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 hav e 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 comm ent on Article 27.11 above.  WT/COMTD/W/219  
 
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  2.11  Agreement on S afeguards  
2.36.   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 and fo otnote 2 
Safeguard measures shall not be applied against a product originating in a 
developing country Member as long as its share of imports of the product 
concerned in the importing Member does not exceed 3 %, provided that 
developing country Members with  less than 3 % import share collectively 
account for not more than 9 % of total imports of the product concerned.  
and footnote 2:  
A Member  shall immediately notify an action taken under Article 9.1 to the 
Committee on Safeguards.   The vast majority of Memb ers that impose safeguard measures, developed 
as well as developing, abide by this obligation, including the obligation to 
notify such exemptions 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, at the request of a Member, the Committee on Safeguards 
discussed another issue relating to how Members fulfilled the obligation to 
notify the exemptions ( see G/SG/M/49)   
Flexibility of Commitments, of action, and use of policy instruments  
Article 9.2 Developing Country Members 
A developing country Member shall have the right to extend the period of 
application of a safeguard measure for a peri od 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 subjec t to such a measure, taken after the date of entry into force of 
the WTO  Agreement, after a period of time equal to half that during which 
such a measure has been previously applied, provided that the period of 
non-application is at least two years.   
Sever al 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 an d its supplements.)   
 
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  3  GENERAL AGREEMENT ON  TRADE IN SERVICES (G ATS)  
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 
flexibility on an individual basis.  Such flexibility is reflected in numerous provisions of the 
Agreement as well as in its basic structure, which allows each M ember 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:74 
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 interests o f 
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).  
 
                                                
74 The Preamble is listed in both th e 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 calculating the total number of S&D  provisions in the 
Agreement.   
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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 c onditions of 
transparency and progressive liberalization and as a means of promoting the 
economic growth of all trading partners 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 , the requirem ents of the prov isions 
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 developi ng country Members in world trade 
shall be facilitated through negotiated specific commitments, by different 
Members pursuant to Parts III and  IV  of this Agreement, relating to:   
(a)  the strengthening of their domestic services capacity and its efficien cy 
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 , 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 -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 Agreeme nt 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 established contact points.  The latest listing of enquiry and contact 
points notified to the Council for Tr ade in Services is contained in document 
S/ENQ/78/Rev.1 6, dated 22 April 2016 . 
    
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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 de veloping 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 paragrap hs 1-2 of Section I 
relating to "Objectives and Principles".   
Article XII:1  
"…It is recognized that particular pressures on the balance of payments of a 
Member in the process of economic development or economic transition may 
necessitate the use of restr ictions to ensures, inter alia, the maintenance of 
a level of financial reserves adequate for the implementation of its 
programme of economic development or economic transition."   
Article XV:1  
"…Such negotiations (on subsidies) shall recognize the role of  subsidies in 
relation to 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 pro cedures 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 develo ped 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 Servi ces". See paragraph 2 of Section  I relating to 
"Objectives and Principles"; and paragraphs 1 4-15 of Section III relating to 
"Modalities and Procedures". The modalities for S&D for LDC Members in the 
negotiations on Trade in Services were adopted on 3  Septe mber 2003 (see 
TN/S/13 , as set out in Section 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, up on 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 
Agreement as the "WTO Agreement").  Appropriate flexibility with respect to 
the time -limit within which such enquiry points are to be established may be 
agreed upon for individual developing country Members. Enquiry points need 
not be depositories of laws a nd regulations.   The latest listing of enquiry and contact points notified to the Council for 
Trade in Services is contained in document S/ENQ/78/Rev.1 6, dated 
22 April 2016. 
  
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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 sectors and sub -sectors.   
(b) Notwithstanding Article V:6, in the case of an agreement of the type 
referred to in Article  V:1 involving only developing countries, more 
favourable treatment may be granted to juridical persons owned or 
controlled by natural persons 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 wit h 
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 liberaliz ation 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 country Members for opening fewer sectors, liberalizing 
fewer types of transactions, progressively extending market access in line 
with their development situation and, when making access to their markets 
available to foreign service suppliers, attaching to such access conditions 
aimed at achieving the objectives referred to in Article IV. (See section on 
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 
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 th is 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 inf rastructure 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 country Member  has elected to exercise this prov ision 
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 
multil ateral level by the Secretariat and shall be decided upon by the Council 
for 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 ", 
Section III (" Modalities and Procedures"), paragraph 14, with regard to 
technical assistance in order to carry out national/regional assessments.   
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 alia , compiling and analyzing statistical data on trade in services, 
assessing interes ts in and gains from services trade, building regulatory  
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- 72 - PROVISION  COMMENT  
capacity, particularly on those services sectors where liberalization is being 
undertaken by developing countries ." 
Annex on Telecommunications , Section  6(c) 
In cooperation with relevant internation al organizations, Members shall make 
available, where practicable, to developing countries information with 
respect to telecommunications services and developments in 
telecommunications and information technology to assist in strengthening 
their domestic t elecommunications services sector.  On 25 June 1999, the Services Council held a special Information Session on 
Telecommunication Services. The Information Session examined in depth 
technical assistance to developing countries on regulatory issues such as the 
establishment of an independent regulator, interconnection and competitive 
safeguards. Experts from other international intergovernmental 
organizations including the International Telecommunications Union and the 
World Bank participated as well as nati onal 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 World 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 technical 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 un der the provisions of paragraph 3 of Article 4."  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" , Section  III relati ng to "Moda lities and 
Procedures" , paragraph 13 . The modalities for S&D for LDC 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 Countri es  
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 commitment s in view of their special economic situation and their 
development, trade and financial needs.  
 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" , Section  I relating  to "Objectives and 
Principles" , paragraph 2 .  
In p aragraph  26 of the Hong Kong Ministerial Declaration 
(WT/MIN(05)/DEC ), Ministers " recognize  the particular economic situation of 
LDCs, including the difficul ties 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 Specia l Treatment for Least Developed Country Members 
in the Negotiations on Trade in Services (LDC  Modalities) adopted by the 
Special Session of the Council for Trade in Services on 3  September  2003, 
with a view to the beneficial and meaningful integration of L DCs into the 
multilateral trading system.  Paragraph 9 of Annex C to the Declaration 
expands on methods through which the LDC Modalities are to be  
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- 73 - PROVISION  COMMENT  
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; 
see Section  7.13), Members may under certain conditions grant to LDC 
services or service suppliers preferential treatment  that would otherwise be 
inconsistent wit h Article II (MFN) of the GATS.  
 
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  4  AGREEME NT ON TRADE -RELATED ASPECTS OF I NTELLECTUAL 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 fo llowing categories:  
4.1.1   Transitional time -periods  
 Two provisions (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)75; 
General Council Decision of 30 November 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)76; and TRIPS Council Decision of 11 June 2013 on t he Extension of 
the Tr ansition P eriod u nder Article 66. 1 for Least Developed Country Members (IP/C/64).77 
 
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 Health (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 .   
 
                                                
75 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 Pharmaceutical 
Products (IP/C/25) . 
76 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) . 
77 See also TRIPS Council Decision of 29 November  2005 on the Extension of the Transit ion 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 Agreemen t other than Articles  3, 4 and 5.   Extensive use was made of the transition period provided for developing 
countries under  Article 65 .2. Th is transition period expired on 
1 January  2000.  
Article 65.4  
To the extent that a developing country Member is obl iged 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 provi sions on product patents of Section 5 of Part II to 
such areas of technology 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 d ate 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 cooperation shall include 
assistance in the preparation of laws and regulations on the protection and 
enforcement of intellectual property rights as well as on the prevention of 
their abuse, and shall include support regarding the establishment or 
reinforcement of domestic offices and agencies relevant to these matters, 
including the training of person nel.   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 identify any needs not adequately being 
addressed. Developed countr y Members  have provided, on  an annual basis, 
for a special technical cooperation review meeting normally held at the end 
of year TRIPS Council's meeting, reports on their technical and financial 
cooperation activities of relevance ( in 201 5 in documents IP/C/W/ 610 and 
addenda). Some Members have provided complementary reports specifically  
focusing on their technical co operation activities for the benefit of LDCs.  
Furthermore, they have notified contact points in their administrations for 
technical cooperation on TRIPS ( available on th e Members' transparency 
toolkit  page at 
http://www.wto.org/english/tratop_e/trips_e/trips_toolkit_e.htm ). As part of 
the annual review, i ntergovernmental organizations with obs erver status in 
the TRIPS Council have also provided written information on their technical 
cooperation activities relating to TRIPS matters ( in 201 5 in documents 
IP/C/W/ 609 and addenda), as has the WTO Secretariat ( in 201 5 in document 
IP/C/W/ 608). Pursuan t 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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LDC Members submitted information on their priorit y 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 t he LDC Group, symposia on LDC priority needs 
that have brought together delegates from LDCs and 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 re quired to apply the 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 Mem ber, accord extensions 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/78), 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 was extended 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 
pharmace utical 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 Co uncil 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 2 021 
(IP/C/64).  
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 place a mechanism monitoring the implementation 
of the obligation s under Article 66.2 (IP/C/28).  Developed country Members  
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are to submit annually reports on actions taken or planned in pursuance of 
their commitments under Articl e 66.2 and to provide new detailed reports 
every third year and updates in the intervals ( in 201 5 in documents 
IP/C/W/ 611 and addenda). Those reports have been regularly reviewed at 
the TRIPS Council's end of year meetings (see IP/C/M/ 80 and addendum  for 
the review in 20 15). Since 2008, the Secretariat has organized , at the 
request of the LDC Group,  workshops back -to-back with the Council's 
end-of-year meetings  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 C ouncil 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 the Protocol Amending the TRIPS Agreement 
(WT/L/641), Members also undertook to cooperate in paying special 
attention to the transfer of technology and capacity building in the 
pharmaceutical sector pursuant to Article 66.2.  WT/COMTD/W/219  
 
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  5  UNDERSTANDING ON RUL ES AND PROCEDURES GO VERNING THE SETTLEME NT 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 4.1 0, 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 policy 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 an d clarifications to the DSU continue to be discussed i n Special 
Sessions of the Dispute Settlement Body ( DSB). The latest publicly available compilation of 
proposals in these negotiations is contained in the Report by the Chairman of the Special Session 
of the DSB, dated  21 April 2011.78 This document provides an overall assessment of the 
negotiations  at that point.  It also reproduces the consolidated draft legal text  and thematic 
overview of the issues under discussion  circulated by the Chairman in July  2008.79 Since then, and 
throughout 2015, the Chairman of the Special Session of the D SB has issued three reports on the 
state-of-play of the negotiations and the areas where convergence has been reached.80 One of the 
twelve issues in discussion identified in th e negotiations is "Developing country interests, including 
S&D". In the report dated 6 August 2015, the Chairman of the Special Session of the DSB 
provided an update of the negotiations on the basis of different stages of the dispute settlement 
proceedings , rather than grouped around the twelve issues in discussion. The latest update on 
these  issues and related discussions is contained in section 3  of the Chairman's report.81 
5.3.  Discussions have continued on the issues identified in the Chairman's text of  July 2008.82 In 
this context, a group of Members presented a revised draft legal text on developing country 
interests. The group identified four aspects of dispute settlement proceedings for improvement: 
(1) adequate timeframes to address the specific need s of s pecific disputes; (2)  adjusting the 
remedies available in order to induce effective compliance; (3) mitigating the cost of litigation in 
dispute settlement pr ocedures; and (4)  regulating the access to participation in the process in 
order to secure a more positive solution.  
5.4.  In December 2015, the Chairman of the Special Session of the DSB reported to the TNC the  
advances in the "horizontal process" of the negotiations . He also recalled Members' responsibility 
to determine how to address current and future c hallenges of WTO dispute settlement and the 
                                                
78 TN/DS/25 . 
79 JOB(08)/81.  
80 TN/DS/26 (dated 30 January 2015) , TN/DS/27  (dated 6 August 2015) , and TN/DS/28  (dated 
4 December  2015) . 
81 TN/DS/27 , pp. 2-12. 
82 Summaries of the discussions are available in the JOB/DS series.  WT/COMTD/W/219  
 
- 79 - 
 
  importance of Members continuing to devote the effort necessary to bring about improvements 
and clarifications to the DSU, as mandated by Ministers .83     
                                                
83 TN/DS/28.   
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- 80 - UNDERSTANDING ON RULES AND PROCEDURES GOVERNING THE SETTL EMENT 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 with 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 develop ing country Member.  In disputes between developing country Members 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, 277 different persons have served as p anelists, 138 
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 Art icle 4. If, after the period has 
elapsed, the consulting parties cannot agree that the consultations have 
concluded, the Chairman of the DSB shall decide, after consultation with the 
parties, whether to extend the relevant period and, if so, for how long. In 
addition, in examining a complaint against a developing country Member, the 
panel shall allow sufficient time for the developing country Member to 
prepare and present its argumentation. The provisions of paragraph 1 of 
Article 20 and paragraph 4 of Arti cle 21 are not affected by any action 
pursuant to this paragraph.   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 developed country that consultations be held only in 
Geneva; (ii) the meaning and significance of the consultations stage; 
(iii) whether a Member could decide unilaterally that consultations had been 
concluded in particular 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 paragraph s 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 
consulta tion 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 WT/DS334/8)  At 
this meeting, the United States raised a  "systemic co ncern " on the inclusion 
of Part VII.G., S&D, in the final report, because it was a finding not  
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requested by either party and neither party had  had a chance to review  it in 
the interim report.  (WT/DS334/9)  The Uni ted 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 1 5 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 12.1 0 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, Turke y – Rice, WT/DS3 34/R, para. 7.305 ; see 
also, 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, 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 tre atment 
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 into account.  F or 
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 a nd WT/DS418/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 awa rds 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/DS265/33, 
WT/DS266/33, WT/DS283/14, 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 action it might take which would be 
appropriate to  the circumstances.    
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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 impac t on 
the economy of developing country 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 instruments  
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 rig ht to invoke, as an 
alternative to the provisions contained in Articles 4, 5, 6 and 12 of this 
Understanding, the corresponding provisions of the Decision of 5  April 1966 
(BISD 14S/18), except that where the Panel considers that the time -frame 
provided for  in paragraph 7 of that Decision is insufficient to provide its 
report and with the agreement of the complaining party, that time -frame 
may be extended. To the extent that there is a difference between the rules 
and procedures of Articles 4, 5, 6 and 12 an d the corresponding rules and 
procedures of the Decision, 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 196 6 (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 200 7, Colombia referred 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 . Panama similarly requested the D irector-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. Geneva 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).   
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 The Secretariat makes available to developing countries the services of two 
consultants who are available to provide legal assistance to developing 
countries in disput e settlement, pursuant to this provision. This service is 
coordinated by ITTC.   
  
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country Member which so requests. This expert shall assist the devel oping 
country Member in a manner ensuring the continued impartiality of the 
Secretariat.  
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 develop ed country Member, 
particular consideration shall be given to  the special situation of least 
developed country Members. In this regard, Members shall exercise due 
restraint in raising matters under these procedures involving a least  
developed country Membe r. 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 LDCs84 and WTO data of disputes by coun try85, 
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, DS26 6, DS 283) 
Malawi, as third party (DS265, DS266, DS283, DS434)  
Senegal, as third party, (DS27, DS58)  
Tanzania, as third party (DS265,DS266,DS283)  
Zambia, as third party (DS434)  
 
Eight LDCs have participated in panel proceedings as a third party. As DS243 
was not appeal ed and DS434 is still at the panel stage, six LDCs have 
participated in Appellate Body proceedings as a third participant.  
Article 24.2  
In dispute set tlement cases involving a least developed country Member, 
where a satisfactory solution has n ot 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 good 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 requesting the Director -General's assistance under 
Article 5 (see WT/DSB/25).  
 
                                                
84 http://unctad.org/en/Pages/ALDC/Least%20Developed%20Countries/UN -list-of-Least -Developed -Countries.as px 
http://www.wto.org/english/thewto_e/whatis_e/tif_e/org7_e.htm  
85 http://www.wto.org/english/t ratop_e/dispu_e/dispu_by_country_e.htm  
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- 84 - 
 
  6  PLURILATERAL TRA DE AGREEMENTS  
6.1  Agreement on G overnment Procurement  
6.1.  The revised  Agreement on Government Procurement ( GPA/113)86 contains ten S&D 
provisions falling under four categories.87   
6.1.1   Provisions under which WTO Members should safeguard the interests of 
developing coun try 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   Techni cal 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 Member s 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 text  aims at providing more legally precise and enforceable  transitional measures .   
6.3.  As a plurilateral Agreement, not all WT O Members are bound by the GPA.  The Agreement at 
present covers the following 45 WTO Members : Australia,  Armenia;  Canada; the European Union  
and its 27  member States; Hong Kong, China; Iceland; Israel; Japan; Korea, Repu blic of ; 
Liechtenstein; Montenegro, the Netherlands with respect to Aruba; Norway; Singapore; 
Switzerland; Chinese Taipei ; and the United States . 
                                                
86 The revised 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/133) and currentl y applies to all but one of the Parties to the GPA (Switzerland). Therefore, the 
presentation here refers to the revised text. For the GPA 1994 provisions on S&D, see document 
TN/CTD/W/33.  
87 In addition to Article V.1 being listed in the safeguarding inter ests 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 are not cou nted separately when calculating the total number of 
provisions in the Agreement.   
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PROVISION  COMMENT  
Article V  
Provisions under which WTO Members should s afeguard 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 circum stances 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 
country.  As provided f or 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 acc eding 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 f avourable 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 balance 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 Par ties, 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 discrimi nate 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 applying 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 other developing 
country is a Par ty 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  
flexibility is to  be negotiated by each developing country individually  based 
on its specific developmental needs .    
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- 86 - 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, pro vided 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 higher than its permanent thresho ld. 
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 inter im obligation with which it has agreed 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 m easure adopted or maintained 
under paragraph  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 proces s.  
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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Technical assistance  
8.  The Parties shall give due consideration to any request by a developing 
country for technical cooperation and capacity buildi ng 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  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 techni cal 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 be found at: 
http://gtad.w to.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 a nd 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 significantly from country to 
country. As provided for in this Article and on request, the Parties shall 
accord 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;  
              […]  
 
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- 88 - 
 
  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/219  
 
- 89 - 7.1  Differential and More F avourable Treatment, R eciprocity and Fuller Participat ion 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,88 without according such treatment to other 
contracting parties.    
2.  The provisions of paragraph  1 apply to the following:89    
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.90 Implementation of this provision has been through GSP  schemes . The WTO’s 
Database on Prefe rential Trade Arrangements ( http://ptadb.wto.org ) 
contains information on 12 GSP schemes being implemented by WTO 
Members.   
Flexibility of commitments, of action, and use of policy instruments  
(b) Differential and mor e 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 reduction or elimination of non -tariff 
meas ures, on products imported from one another.   To date, 39 RTAs and t hree accessions to existing agreements have been 
notified under the Enabling Clause.  Divergent views have been expressed in 
the CTD on how to deal with the issues relating to the RTAs not ified under 
both the Enabling Clause and GATT Article XXIV and their implications, in 
particular with regard to the RTA notifications concerning the Gulf 
Cooperation Council Customs Union, the ASEAN -Korea Agreement and the 
India-Korea Agreement. Members ha ve made numerous interventions on this 
matter. A communication titled "Systemic and specific issues arising out of 
the dual notification of the Gulf Cooperation Council Customs Union" 
(WT/COMTD/W/175) was submitted by China, Egypt and India in this regard .      
                                                
88 The words "developing countries" as used in this text are to be understood to refer also to developing territories.  
89 It would remain open for the CONTRACTING PARTIES to consider on an ad hoc basis under the GATT provisions for j oint action any proposals for differential and more 
favourable treatment not falling within the scope of this paragraph.  
90 As described in the Decision of the CONTRACTING PARTIES of 25  June 1971, relating to the establishment of "generalized, non -reciproca l and non -discriminatory 
preferences beneficial to the developing countries".   
  WT/COMTD/W/219  
 
- 90 - 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 K ong 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 
2016 version of th e Secretariat Note on this subject will be circula ted in 
document WT/COMTD/LDC/W/6 4 and WT/COMTD/LDC/W/64/Add.1 . 
  
  WT/COMTD/W/219  
 
- 91 - 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 differenti al 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 a greed 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 particular exp ort 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 measures 
referred to in paragraph  3(c) of Article  XXXVII of GATT  1947 and the 
corresponding provision of GATT  1994, special consideration shall be given 
to the export interests of least developed countries.  
 
(v)  Least developed countries shall be accorded substantially increa sed 
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 landmar k 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 continue 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 com mitments 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 Int egrated 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 for seven years until the 
end of 2022.  All 48 LDCs, as well as three recently graduated LDCs,  are 
currently benefitting from the EIF Programme. Information on the EIF is 
available at the following website: www.enhancedif.org .  
 
A number of imp ortant 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 treatment to products of LDCs (WT/L/304 ; see Section 7.5. 
the waiver has been extended until 30 June 2019  (WT/L/759) ); (ii) The LDC 
Services Waiver Decision  adopted at MC8 (WT/L/847 ; see Section 7.1 3).  
 
Members have been responsive to the needs and requirements of the LDCs  
  WT/COMTD/W/219  
 
- 92 - PROVISION  COMMENT  
in the WTO. For insta nce, 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). Furthermore, on 6 November 2015, 
the TRIPS Council extended a transition period that exempts LDCs from 
providing patent protection for pharmaceutical products 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.  
 
 WT/COMTD/W/219  
 
- 93 - 
 
  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 Concessionai res contains two provisions 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).   
 
 
  
  WT/COMTD/W/219  
 
- 94 - DECISION ON TEXTS REL ATING TO MINIMUM VAL UES AND IMPORTS BY S OLE AGENTS, SOLE  DISTRIBUTORS AND SOL E 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 
establ ished 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 reservation is consented to, the terms and conditions 
referred to in Annex III:2 shall ta ke 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 year s prior to the application 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, in cluding those relating to 
importations by sole agents, sole distributors and sole concessionaires.  There have been no such studies requested.  
 
 WT/COMTD/W/219  
 
- 95 - 
 
  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 Countries91 
(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 annua l basis in order to facilitate the work 
of the Committee on Agriculture in this area.92 The note provides an introduction on the follow -up 
process to the net food -importing developing countries ( NFIDC ) Decision as a whole and examines 
the substantive provis ions of the Decision, providing detailed information regarding their 
implementation.   
 
                                                
91 The WTO list of NFIDC s 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 Barbu da; Barbados;  Venezuela,  Bolivarian Republic of ; Botswana; Côte d'Ivoire; Cuba; 
Dominica; Dominican Republic; Egypt;  El Salvador; Gabon;  Grenada; Honduras; Jamaica; Jordan; Kenya;  
Maldives; Mauritius; Mongolia; Morocco; Namibia; Pakistan; Peru; Saint Kitts  and Nevis; Saint Lucia; Saint 
Vincent and the Grenadines; Senegal; Sri Lanka;  Swaziland; Trinidad and Tobago and Tunisia (G/AG/5/Rev. 10, 
dated 23 March 2012).   
92 G/AG/W/42/Rev. 15 dated 2 November 2012.    
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- 96 - DECISION ON MEASURES CONCERNING THE POSSI BLE NEGATIVE EFFECTS  OF THE REFORM PROGRAM ME ON LEAST DEVELOPED AND NET 
FOOD -IMPORTING DEVELOPING  COUNTRIES (15 DECEMB ER 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 an d 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 Food Aid Convention is administered by the International Gra ins Council 
which service s the Food Aid Committee (FAC).  The Food Aid Convention 
1999 was expec ted to expire on 30 June 2002. Considering the linkages 
between the work of the FAC and negotiations in the WTO on international 
food aid, the FAC decided that c onclusive recommendations under the new 
food aid convention should await the o utcome of the WTO negotiations.  In 
these circumstances, the Convention was extended several times pending 
the ou tcome of the DDA negotiations.  
 
At its 103rd Session on 14  Decemb er 2010, the FAC launched the formal 
process of renego tiating the Food Aid Convention  1999, with immediate 
effect. The new Food Assistance Convention was adopted on 25 April 2012 
and entered into force on 1st January 2013.  For more details, see 
G/AG/W/42/R ev.18 and G/AG/GEN/99.  
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 will 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 contribu tions 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 population s shall be in fully grant form.  
Donors are to seek progressively to exceed this share. For more details, see 
sub-section 2.1.2 of  G/AG/W/42/Rev. 18. 
Paragraph 4  
Ensure that 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 both 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  (see section 2.3  of G/AG/W/42/Rev. 18 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 institutions under exist ing 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 During the Committee's annual monitoring exercise of the Marrakesh NFIDC 
Decision, several o f 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 initia tives in favour of LDCs and 
NFIDC s - see section 2.4 of  G/AG/W/42/Rev. 18 and the statements b y the 
international observer organizations circulated in the G/AG/GEN  series .    
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- 97 - PROVISION  COMMENT  
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).   
Technical assistance  
Paragraph 3(iii)  
To give full consideration in the context o f 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 the Committee's annual monitorin g 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. 18 and the statements by the 
international observer or ganizations circulated in the  G/AG/GEN  series . 
  
  WT/COMTD/W/219  
 
- 98 - 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 coun tries, and especi ally 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 
Declaration of 20 May 1998 concerning integration of least developed 
countries into the world trading system and providing predictable and 
favourab le 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 pro ducts 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 Understa nding 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 t he provisions of paragraph 3 of Article IX of 
the WTO Agreement,  
Decide that:  
1.  Subject to the terms and conditions set out hereunder, the provisions of 
paragraph 1 of Article I of the GAT T 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 Council on Trade in Goods th e list 
of all products of least developed countries for which preferential tariff Through the Decision of 27 May 2009 (WT/L/759), the waiver contained in 
the 1999 Decision (WT/L/304) was extended until 30  June 2019.  
 
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);  
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 Trade Arrangements 
(http://ptadb.wto.org ).  
 
  
  WT/COMTD/W/219  
 
- 99 - PROVISION  COMMENT  
treatment is to be provided on a generalized, non -reciprocal and 
non-discriminatory basis and the preference margins to be accorded.  
Subsequent modifications to the preferences shall similarly be notified.  
3. Any preferential tariff treatment implemented pursuant to this Waiver 
shall b e designed to facilitate  and promote the trade of least developed 
countries and not to raise barriers or create undue difficulties for  the trade of 
any other Member.  Such preferential tariff treatment shall not constitute an 
impediment to the reduction or elimination of tariffs on a most -favoured -
nation basis.  
4. In accordance with the provisions of paragraph 4 of Article IX of the 
WTO Agreement, the General Council shall review annually whether the 
exceptional circumstances justifying the Waiver still exis t and whether the 
terms and conditions attached to the Waiver have been met.  
5. The government of any Member providing preferential tariff treatment 
pursuant to this Wa iver shall, upon request, promptly enter into 
consultations with any interested Member w ith respect to any difficulty or 
any matter that may arise as a result of the implementation of programmes 
authorized by this Waiver. Where a Member considers that 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 pursuant to the provisions of the 1979 Decision on 
Differential and More Favourable Treatment, Reciprocity and Fuller 
Participation of Developing Coun tries.   
 
   
  WT/COMTD/W/219  
 
- 100 - 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 c oncluding these negotiations as quickly as possible, in accordance 
with the guidelines set out hereunder:   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 facilitate 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 importa nt 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 benefitted 
from the provisions contained in the a ccession 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 M embers 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 offe r 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 Art icles 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;    
- 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   
  WT/COMTD/W/219  
 
- 101 - PROVISION  COMMENT  
taking into account individual development, financial 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 su pported by Technical Assistance and Capacity Building measures for 
the acceding 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 P lurilateral 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 Arti cle 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 Agreem ents.    
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 inf ormation technology 
means and 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 regar d. 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 holdin g 
bilateral negotiations in the acceding LDC if so requested;    
- upon request, WTO Members may through coordinated, concentrated and 
targeted technical assistance from an early stage facilitate the accession of 
an acceding LDC.    
IV.  Trade -related te chnical 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 assist acceding LDCs. Assistance shall be 
accorded with the objective of effectively integrating the acceding LDC into 
the multilateral trading system;     
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- 102 - PROVISION  COMMENT  
- effective and broad -based technical cooperation and ca pacity 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 infrastructure and enforcement mechanisms, 
considering the high c osts 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 rev iew 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, Ministers will take 
stock of the situation at the Fifth Ministerial Conference and, as appropriate, 
at subsequent Ministerial Conferences.       
  WT/COMTD/W/219  
 
- 103 - 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  
PROVISI ON 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 manuf acturing 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 M embers shall provide, on 
request and on mutually agreed terms and conditions, technical and financial 
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 19 79 on Differential and More 
Favourable Treatment Reciprocity and Fuller Participation of Developing 
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 
countri es, 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 ot her 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 an d 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 docume nt IP/C/ 72). In 2010 and 2011 , those 
reviews ha d been framed by a more structured 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 . 
 
The WTO Secret ariat has also made available  on its webpage  an illustrative 
guide to notifications under the System, including a set of model 
notifications : 
(http://www.wto.org/english/trat op_e/trips_e/par6_modelnotifs_e.htm ). 
 
An overview of measures taken by WTO Members  to implement the System  
into domestic law93 is available at  
https://www.wto.org/english/tratop_e/ trips_e/par6laws_e.htm  
 
                                                
93 For a more detailed overview, including implemen ting 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   
  WT/COMTD/W/219  
 
- 104 - 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  COMME NT 
I. OBJECTIVES AND PRINCIPLES  
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 
implement ation 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 availability 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 and r espond 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. Venezuela,  Bolivarian Republic of;   
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 
removal 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 sh all 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 e xpected to undertake additional 
commitments under Article XVIII of the GATS on regulatory issues which 
may go beyond their institutional, regulatory, and administrative capacities.   
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- 105 - PROVISION  COMME NT 
In response to requests, LDCs may make commitments compatible with their 
development, trade and financial 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 interest 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 thes e priorities into account in 
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 for eign 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 vi ew 
to building their 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, enterprise 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, especial ly 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 
important 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 identified 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 discip lines, including under 
GATS Articles VI:4 (Domestic regulation), X (Emergency safeguard  
  WT/COMTD/W/219  
 
- 106 - PROVISION  COMME NT 
measures), XIII (Government procurement) and XV (Subsidies), Members 
shall take into account the specific interests and difficulties of LDCs.  
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 ins titutional 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 LDC s 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.   
  
  WT/COMTD/W/219  
 
- 107 - 7.9  Amendment of the TRIPS Agreement  (WT/L /641) –Decision of 6 December 2005  
PROVIS ION 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.  
 The Protocol Amending the TRIPS Agreement attached to it and submitted to 
WTO Members for acceptance contains the same provisions in paragraph 3 of 
Article 31bis and paragraphs 1(b), 2(a)(ii), 3 of the Annex to the TRIPS 
Agreement.  The Protocol Amending the TRIPS Agreement is currently open 
for acceptance by WTO Members until 31 December 20 17 (WT/L/ 965). For 
its entry into force, acceptance by two thirds of the WTO membership is 
required. To date, 77 instruments of acceptance  have been received , 
including from the European Union.  (regularly updated list ava ilable at: 
http://www.wto.org/english/tratop_e/trips_e/amendment_e.htm ).   
 
The WTO Secretariat has made available background information clarifying  a 
range of procedural issues re garding the acceptance of the Protocol by WTO 
Members . (available at:  
http://www.wto.org/english/tratop_e/trips_e/accept_e.htm ). 
  
  WT/COMTD/W/219  
 
- 108 - 7.10  Othe r Decisions in Favour of Least Developed Countr ies – 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 co untry Members 
under Article IX of the WTO Agreement and the Understanding in respect of 
Waivers of Obligations under the GATT 1994 shall be given positive 
consideration and a decision taken within 60 days.  
(ii) When considering requests for waivers by othe r Members  exclusively in 
favour of least developed country Members, we agree that a decision shall 
be taken within 60 days, or in exceptional circumstances as expeditiously as 
possible thereafter, without prejudice to the rights of other Members.   WTO Mem bers have been responsive in relation to requests for waivers by 
LDCs or by other Members. An important waiver granted in 2009 was the 
Decision to extend the waiver 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 difficulties at this time to provide mark et 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 implementation period. In addition, 
these Member s 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 incrementally 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 imports from LDCs 
are transparent and sim ple, 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 st eps 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 technical support aimed at the diversific ation of LDC DFQF market access remains  a standing item on the CTD's agenda.  As per 
the Ministerial Declaration, annual review s are carried out  during the last 
calendar meeting of the CTD every year.  Members have provided information 
on the steps they are taking, or have already taken, to provide DFQF market 
access 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).  
  WT/COMTD/W/219  
 
- 109 - PROVISION  COMMENT  
economies, while providing additional financial and technical assistance 
through appropriate delivery mechanisms to meet their implementation 
obligations, including fulfilling SPS and TBT requirements, and to assist them 
in managing their adju stment processes, including those necessary to face 
the results of MFN multilateral trade liberalisation.   
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 individual 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 
institutions to coordinate their work to ensure that LDCs are not subjected to 
conditionalities on loans, grants and official development assistance th at 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 TRI Ms Agreement.  For this 
purpose, LDCs shall notify the Council for Trade in Goods (CTG) of such 
measures within two years, starting 30 days after the date of this 
declaration. Least developed countries will be allowed to maintain these 
existing measures unt il the end of a new transition period, lasting seven 
years. This transition period may be extended by the CTG under the existing 
procedures set out in the TRIMs Agreement, taking into account the 
individual financial, trade, and development needs of the Me mber 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 co nsideration to such notifications, taking into account the 
individual financial, trade, and development 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 mea sures incompatible with the TRIMs Agreement and adopted under 
this decision shall be phased out by year 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 the 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 fun damental principles of the WTO and relevant provisions of 
GATT  1994, and while complying with the general rules set out in the  
 
 
 
  
  WT/COMTD/W/219  
 
- 110 - PROVISION  COMMENT  
aforesaid instruments, will only be required to undertake commitments and 
concessions to the extent consistent with their individ ual development, 
financial and trade needs, and their administrative 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 br ing the matter to the attention of the General Council for 
examination 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 WTO 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$14.4 billion in 2014, 
constituting a 52% increase in real terms as compared to the 2006 -08 
average. Aid -for-Trade disbursements to LDCs amounted to US$10.5 billion 
in 2014, constituting a 67% increase in real terms as compared to th e 
2006-08 average . 
 
 
 
 WT/COMTD/W/219  
 
- 111 - 
 
  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, establ ished 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 
introduces the provisions for e arly 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 Article 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 t heir 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 Mechanism into a permanent mechanism in 
accordance with the General Council Decis ion of 14 December 2006, without prejudice to questions 
related to notification requirements.     
 
 
  
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- 112 - TRANSPARENCY MECHANIS M FOR R EGIONAL TRADE AGREEM ENTS – DECISION OF 14 D ECEMBER  2006 (WT/L/671)  
PROVISION  COMMENT  
Flexibility of commitments, of action, an d 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 developin g 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 draftin g of the Factual Presentation of the RTA 
by the Secretariat. Recognizing the resource and technical 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 standard 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.   
 
The provision has not been invoked by de veloping country Members .   WT/COMTD/W/219  
 
- 113 - 
 
  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 is 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 application.   
 
 
  
  WT/COMTD/W/219  
 
- 114 - TRANSPARENCY MECHANIS M FOR PREFERENTIAL T RADE 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 submi ssion 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 a ppropriate 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 ten 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 Mem ber 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 informati on 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 Se cretariat 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 .     
  WT/COMTD/W/219  
 
- 115 - 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 measures as may be annexed to this 
waiver, than to like services and service suppliers of other Members. Any 
such tr eatment shall be granted immediately and unconditionally to like 
services and  service suppliers of all least developed country Members. 
Preferential 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 -three notifications of preferential treatment under the LDC Waiver 
have been submitted to date.  The complete set  of notificatio ns 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 2 016, 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,  respecti vely).  
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 supplemental 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 waiver 
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. W here a Member considers that any benefit accruing to it under 
the GATS may be or is being impaired unduly as a result of such treatment, 
the consultations shall examine the possibility of action for a satisfactory 
adjustment of the matter.   
4. Any prefere ntial 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 c reate 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 .  
5. For the purpose of preferential  treatment granted pursuant to 
paragraph 1 , a service supplier of a least developed country is:    
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- 116 - PROVISION  COMMENT  
(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 
develo ped 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 opera tions 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 coun tries 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 Waiver 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 that "p references notified so fa r 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. Notwithstanding the provision s of paragr aph 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 list of least developed 
countrie s becomes effective.   
  
  WT/COMTD/W/219  
 
- 117 - 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 i n 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 mandate contained in the Ministerial Decision of 
17 December 2011 (WT/L/846), the General Coun cil 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 guidelines (WT/L/508 ; 
see Section 7.6). 
 
The new guidelines have introduced specific flexibili ties for acceding LDCs, 
including by establishing benchmarks on market access negotiations on goods 
and services, and by including provisions relating to transparency in accession, 
S&D and transition periods, and technical assistance.  
 
Accession of LDCs ha s 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. The 2015 annual report is contained in document 
WT/ACC/25.  
 
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) and Samoa (2012) 
concluded their accession negotiations a s LDCs and graduated from LDC status in 
2007 and 2014, respectively. There are currently six LDCs in the process of 
acceding to the WTO: Bhutan, Comoros, Equatorial Guinea, Ethiopia, Sao Tome 
and Principe, and Sudan.  
 
Acceding LDCs appear to have benefitt ed from the flexibilities provided by the 
guidelines.  Acceded LDCs have an average final bound tariff rate of 2 2.4%, which 
is significantly higher than the 1 1% of other Members that underwent the 
accession process. Acceding LDCs are also allowed transition al arrangements for 
compliance with WTO Agreements. Furthermore, WTO delivers technical 
assistance to ac ceding LDCs on a priority basis . The 2016 -2017 Technical 
Assistance and Training Plan is contained in WT/COMTD/W/211.   
 
LDC a ccession packages can be r eviewed in the following documents:  
Nepal (WT/ACC/NPL/16, WT/ACC/NPL/16/Add.1, WT/ACC/NPL/16/Add.2);   
  WT/COMTD/W/219  
 
- 118 - PROVISION  COMMENT  
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);  
Samoa (WT/ACC/S AM/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);  
Afghanista n (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 concessi ons from acceding LDCs, while 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 a nd 
predictability 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 t heir 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 bo und rates does not prejudge the right of Members to 
negotiate the level of bound rates in individual lines of interest to them.   
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- 119 - PROVISION  COMMENT  
At the same time, this offers an opportunity to acceding LDCs to 
determine the bound rate suitable to each tariff line.94 Benchma rks do 
not stipulate minimum or maximum bound tariffs to be undertaken by 
any acceding LDC.  
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 t ariff lines at an overall average rate of 50 %.95    
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 acced ing 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:96  
(i) Acceding LDCs shall bind 95% of their non -agricultural tariff lines at 
an overall average rate of 35 %.  
(ii) Acceding LDCs that choose 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 
acceding 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 Article s IV and XIX of 
the General Agreement on Trade in Services (GATS). In particular,  
                                                
94 In accordance with established procedures and practice, market access negotiations shall proceed bilaterally on the basis of requests from WTO Members or on the ba sis 
of offers from an acceding LDC.  
95 Simple average of the final ad valorem  tariff rates or ad valorem equivalents.  
96 The unbound tariff lines will be subject to negotiations and will include tariff lines that take into account the sensitiviti es of accedi ng LDCs.   
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- 120 - PROVISION  COMMENT  
Members shall take into account the serious difficulty of acceding LDCs in 
undertaking commitments, in view of their special economic situation 
and their individual developme nt, financial 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 GATS on regulatory issues which may go beyond their 
institutional, regulatory, and administrative capacities.  
(c) Since each  accession is 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 accedi ng 
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 their regulatory and 
institutional capaciti es.  
11. Acceding LDC s 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, over 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. Acco rdingly, 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 acce ssion package once negotiations have been   
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- 121 - PROVISION  COMMENT  
completed and consolidated schedules circulated for verification at the 
level of the Working Party.97   
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 Working 
Parties of acceding LDCs shall report regularly to the Sub -Committee on 
LDCs on the 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 -Committ ee on 
LDCs as well as Chairpersons of the LDCs' Accession Working Parties 
shall be available to facilitate the conclusion of the accession process of 
acceding 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.98     
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 Accessio n.99  
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 accedi ng 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 Plans. 
Members commit themselves to ensure support and assistance during 
the transition periods.   
                                                
97 The consolidated schedules refer to both the schedule of concessions & commitments on goods as well as schedule of specific c ommitments on services.  
98 To the extent possible, these dialogues should take place on the margins of Geneva Week to all ow participation of non -resident acceding LDCs.  
99 As originally set out in the 2002 Accession Guidelines in document WT/L/508.   
  WT/COMTD/W/219  
 
- 122 - PROVISION  COMMENT  
V. TECHNICAL ASSISTANCE   
21. Members underline the need for enhanced technical assistance 
and capacity building to help acceding LDCs to complete th eir 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 a cceding LDCs, aiming at greater coordination and effective 
delivery of technical assistance at all stages of the process, making 
optimal use of existing facilities. Such plans will include the assistance 
required to implement the Action Plans referred to i n paragraph 20. The 
TA framework Plans will be demand driven and will be adjusted over time 
to reflect changes in acceding LDCs' needs.   
23. The Sub -Committee on LDCs, through the WTO Secretariat, shall 
seek reports, on a periodic basis, from relevant mul tilateral, regional or 
bilateral development partners, to update WTO Members on their TA 
support in favour of acceding 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) have 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.   
  
  WT/COMTD/W/219  
 
- 123 - 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  
(...) 
Decid es 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 dat e is earlier.  
2. Recognizing the progress that least developed country Members 
have already made towards implementing the TRIPS Agreement, including in 
accordance with paragraph 5 of IP/C/40, least developed country Members 
express their determination to pres erve and continue the progress towards 
implementation of the TRIPS Agreement. Nothing in this decision 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 Mem bers to seek further 
extensions of the period provided for in paragraph 1 of Article 66 of the 
Agreement.  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/4 0). 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/219  
 
- 124 - 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 bel ow 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 rehabilitati on; 
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 alleviatio n.  
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 poverty alleviation.  
 
 
  
  WT/COMTD/W/219  
 
- 125 - 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 solution100, for t he 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 challeng ing 
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  
crops 2 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 ter ms of this  Decision.101  
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 prot ected 
against the legal challenges under the Agreement on Agriculture as long as 
the transparency, safeguard and anti -circumvention provisions are 
respected.  
 
The Interim Solution has not yet been used.  
 
                                                
100 The permanent solution will be applicable to all developing Members.  
101 This Decision does not preclude developing Members  from introducing programmes of public stockholding for food security purposes in accordance with the relevant 
provisions of the Agreement on Agriculture .  
  WT/COMTD/W/219  
 
- 126 - 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 unencumbe red 
access via one of the following tariff quota administration 
methods102: 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 opt ions to 
implement, the importing Member will consult with interested 
exporting Members. The method selected shall be maintained 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 country 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.  
 
The TRQ underf ill mechanism has not been invoked.  
 
                                                
102 The actions and remedies taken 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.   
  WT/COMTD/W/219  
 
- 127 - 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 measures with equivalent effect, domestic 
support for cotton and tarif f 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 commit to continued 
engagement in the Director -General’s Consultative F ramework 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 assist ance 
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 EIF and the 
technical assistance and capacity building work of relevant international 
institut ions. 
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 Ministeria l Declaration, at each WTO Ministerial Conference.   
Following the Bali Ministerial Conference, 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.  
  
  WT/COMTD/W/219  
 
- 128 - 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 t he 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 develo ping 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";   
Considering that duty -free and quo ta-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 
opportunities provided to them;  
Recognizing  that the objectives of transparent and simple rules of origin 
that contribute to facilitati ng 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 access for LDCs provided under non -
reciprocal preferential trade arrangement s 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 stipulate a single set of rules of origin criteri a. 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 new ground as they 
agreed, for the first ti me, on a set of multilateral guidelines on preferential 
rules of origin. Indeed, the Decision contains several recommendations 
regarding the design and utilization of preferential rules of origin. It only 
covers rules of origin used in non -reciprocal prefe rential 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 rules of origin for 
LDCs should be "simple and  transparent".  
 
It recognizes that the objective of applying simple and transparent origin 
requirements could be achieved in different ways and that preference -granting 
Members are free to choose the origin method 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 each type of 
origin method, for cumulation and for docum entary 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 of the 
Committee on Rules of Origin by requiring the C ommittee 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 PREFERENTIAL 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 throug h: (a) ad valorem    
  WT/COMTD/W/219  
 
- 129 - PROVISION  COMMENT  
percentage criterion; (b) change of tariff classification; and (c) specific 
manufacturing or processing operation. It is also recognized that these 
methods in certain cases may be used in combination.103 
1.3. In the case of rules based on t he 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 a rrangements. 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.104  
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.105 In case of methods used for calculation of 
local/domestic content, Members may include national o r 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 differ ent 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 purpose 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 comply 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.  
                                                
103 For example, an across -the-board rule does not preclude having  some product specific rules of origin for specific sectors whenever they are mor e appropriate or when 
they could offer better market  access opportunities for LDCs.  
104 The precise percentage may vary depending on the calculation methodology used in different schemes.  
105 This is without prejudice to the meaning of customs value as defined  by the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and 
Trade (WTO Agreement on Customs Valuation).   
  WT/COMTD/W/219  
 
- 130 - PROVISION  COMMENT  
1.7. Cumulation should be considered as a fea ture 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 
non-reciprocal preferential 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. cu mulation with 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 group 
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 no n-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 c ustoms 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.106 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 impo rts 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.   
 
                                                
106 These notifications are made pursuant to the Transparency Mechanism for Preferential Trade Arrangements (PTAs). It  is also noted that the Agreement on Rules of Origin 
stipulates that Members provide their preferential rules of origin to the Secretariat.   
  WT/COMTD/W/219  
 
- 131 - 7.21  Operationalization of the Waiver Concerning Preferentia l 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 i nstructed 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 the 
operationalization of the waiver. The Council for Trade in Servi ces 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 and service suppliers, the Council for Tr ade 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, developed and developing 
Members , in a posit ion 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 
Corr.1, and 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 an d 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 thos e arising from preferential trade agreements to which it is 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 Tra de 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.    
  WT/COMTD/W/219  
 
- 132 - 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 pr oducts, so 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 produc ts 
originating 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 an d 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 quo ta-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 implementation 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, 
two such Secretariat reports have been prepared, which show that 
continuous efforts are being made to advance DFQF ma rket access for LDC 
products (WT/COMTD/W/206 and WT/COMTD/W/214). DFQF market access 
remains under discussion in the CTD. For example, a special CTD meeting 
devoted to DFQF market access was held on 23 September 2015 
(WT/COMTD/M/96).  
 
Progress in preferent ial market access for LDCs, including DFQF market 
access, is also registered in a periodic 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 201 6 versio n of this Note will be 
circulated in document WT/COMTD/LDC/W/6 4 and 
WT/COMTD/LDC/W/64/Add.1 . 
  
  WT/COMTD/W/219  
 
- 133 - 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.  Paragra ph 2 of the Bali Decision shall be read as follows: Until a 
permanent solution107 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 Settlemen t 
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 crops108 in pursuance of public 
stockholding programmes for fo od security purposes existing as of the date 
of the Bali Decision,109 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 
secur ity purposes is not agreed and adopted by the 11th Ministerial 
Conference, the 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 ado pted. 
3. In accordance with paragraph 1.11 of the Bali Ministerial Declaration 
(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 efforts 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 ne gotiations 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"). 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 f rom 
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 oth ers have been held since.   
 
 
 
                                                
107 The permanent solution will be applicable to all developing Members . 
108 This term refers to primary agricultural pr oducts that are predominant staples in the traditional diet of a developing Member.  
109 This Decision does not preclude developing Members  from introducing programmes of public stockholding for food security purposes in accordance with the relevant 
provision s of the Agreement on Agriculture.   
  WT/COMTD/W/219  
 
- 134 - 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 Novembe r 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 product s, 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 earl ier.   
 
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 und er 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 January 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/219  
 
- 135 - 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 regar d 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 me eting 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 un der 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 Mini sterial 
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, should not prevent attainment of the   
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- 136 - 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 from 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 Art icle 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 th e 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.   
  
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- 137 - 7.26  Special Safeguard Mechanism for Developing C ountry 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 mec hanism (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 is applicable to developing Members  only. 
 
 
The first dedicated session of the CoA SS on the SSM for developing country 
Members was held on 11 May 2016.  
 
7.27  Public Stockholding for F ood 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 first post -Nairobi dedicated session of the CoA SS on Public Stockholding 
was held on 10 May 2016.  
 
 
  
  WT/COMTD/W/219  
 
- 138 - 7.28  Export Compe tition  – Ministerial  Decision of 19 December 2015 (WT/MIN/(15)/45 - WT/L/980)  
PROVISION  COMMENT  
The Ministerial Conference…  
Decides as follows:  The first dedicated discussion on export competition following the Nairobi 
Ministerial Conference took place during the 7 June 2016 meeting of the 
Committee on Agriculture . 
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 Decision of 
14 November 2001 on Implementation -related Issues and Concerns110 
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 unders tood to alter the regular review of these decisions by 
the Ministerial Conference and monitoring by the Committee on 
Agriculture.  
(…)  
 
Export subsidies  
7. Developing country Members shall eliminate their export subsidy 
entitlements by the end of 2018.111 
8. Developing country Members  shall continue to benefit from the 
provisions of Article  9.4 of the Agreement on Agriculture until the end of 
2023, i.e. five years after the end -date for elimination of all forms of 
export subsidies. Least developed countries and ne t food -importing 
developing countries listed in G/AG/5/Rev.10 shall continue to benefit 
from the provisions of Article  9.4 of the Agreement on  Agriculture until 
the end of 2030.  
(…)  
Cotton  
12. With regard to cotton, the disciplines and commitments contained in this  
                                                
110 Document WT/MIN(01)/17.  
111 Notwithstanding this paragraph, a developing country Member shall eliminate its export subsidy entitlements by the end of 202 2 for products or groups of products for 
which it has notified expor t subsidies in in one of its three latest export subsidy notifications examined by the Committee on Agriculture before the da te of adoption of this 
Decision.   
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- 139 - PROVISION  COMMENT  
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 implementation period112 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 suppo rt 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 after implementation, the maximum repayment term of 
18 months shall apply.  
It is un derstood that where there are, after any of the relevant dates, 
pre-existing support arrangements entered into under the limits 
established in the sub -paragraphs  (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 allowance for a repayment term in respect of 
them of  between 36 and 54 months, for the acquisition of basic 
foodstuffs.113 Should one of these Members face exceptional 
circumstances which still preclude financing normal levels of commercial 
imports of basic foodstuffs and/or in accessing loans granted by 
multilateral and/or regional financ ial institutions within these 
timeframes, it shall have an extension of such a time -frame. The  
                                                
112 For the purposes of this paragraph, implementation period shall be defined as the period commenc ing in the year 2016 and ending on 31 December 2020.  
113 Belize; Bolivia, Plurinational State of; Ecuador; Fiji; Guatemala; Guyana; Nicaragua; Papua New Guinea and Suriname shall als o have access to this provision.   
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- 140 - PROVISION  COMMENT  
standard monitoring and surveillance provisions, as resulting from this 
Decision, shall apply to these cases.114 
(…) 
International Food Aid  
22. Members  reaffirm thei r 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 provided to deal wit h 
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 t o 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 co untry, the agricultural 
products were determined inappropriate or no longer needed for 
the purpose for which they were received in the recipient country, 
or re-exportation is necessary for logistical reasons to expedite the 
provision of food aid for anothe r country in an emergency situation. 
Any re -exportation in accordance with this 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 fo od aid is re -exported . 
24. The provision of food aid shall take into account local 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 t o cause an adverse effect on local115 or regional  
                                                
114 In the event that Cuba is a recipient Mem ber 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. 
115 The term "local" may be understood to mean at the national or subnational level.   
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- 141 - PROVISION  COMMENT  
production of the same or substitute 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 FAO116), 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 increas ingly 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 p roduction situations which give rise to 
chronic hunger and malnutrition in least developed and net food -
importing developing countries.117  
28. Local or regional market analysis shall be completed before 
monetization occurs for all monetized international food a id, including 
consideration of the recipient country ’s nutritional nee ds, local United 
Nations Agencies' market data and normal import and consumption 
levels of the commodity to be monetized, and consistent with Food 
Assistance Convention reporting. Indepe ndent third party commercial or 
non-profit entities will be employed to monetize 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 
                                                
116 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 death, di sease, 
and breakdown of their livelihoods ." 
117 Belize; Bolivi a, Plurinational State of ; Ecuador; Fiji; Guatemala; Guyana; Nicaragua; Papua New Guinea and Suriname shall also have access to this provision.   
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- 142 - PROVISION  COMMENT  
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.118  
30. Members 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 Convention.  
31. Members recognize the role of government in decision -making on 
international food ai d 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 food 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 the Possible 
Negative Effects of the Reform Programme on Least developed and net 
food-importing developing countries.  
ANNEX119 
(…) 
  
 
                                                
118 In the instance where it is not feasible to complete a sale through a public tender, a negotiated sale can be used.  
119 Notwithstanding paragra ph 4 of this Decision, developing country Members, unless they are in a position to do so at an earlier date, shall implement  this Annex no later 
than five years following the date of adoption of this Decision.   
  WT/COMTD/W/219  
 
- 143 - 7.29  Cotton - Ministerial Decision of 19 December 2015 (WT/MIN(15)/46 - WT/L/981)  
PROVISION  COMMENT  
The Ministerial Conference…  
Decides as follows:  
(…) A dedicated discussion of the relevant trade -related  developments for cotton 
was held on  1 July 2016.  The 25th Round of the Director -General's 
Consultative Framework Mechanism on Cotton also took place on 
1 July 2016.  
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 arrangements120 in favour of LDCs , as 
from 1  January  2016, duty -free and quota -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 develop ing 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 parag raph 14 of this Decision within two 
years, on the basis of updated trade statistics provided by Members on their 
imports from LDCs.   
                                                
120 In this regard, China declares itself in a position to do so to the extent provided for in its preferential trade arrangements and political commitments.   
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- 144 - PROVISION  COMMENT  
6.  The Dedicated Discussions on cotton referred to in paragraph 14  of this 
Decision shall continue to address the following spe cific 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 ac cess 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) examination of possible additional measures for progressive 
and predictable improvements in market access, in particular 
the elimination of tariff a nd 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 t he 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 Membership on the 
development assist ance 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 developing country Members, especially t he LDCs amongst 
them. We recognize that the Aid -for-Trade (AfT) initiative, including through 
the Enhanced Integrated Framework (EIF), should play a key role in 
strengthening the cotton sector in LDCs. The linkage between this initiative 
and the developmen t aspects of cotton should be reinforced to help   
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- 145 - PROVISION  COMMENT  
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 partne rs.  
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 benefi ciaries 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 experiences and information shari ng 
amongst all interested parties in the cotton dossier.  (…) 
 
  
  WT/COMTD/W/219  
 
- 146 - 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 , 
Havin g 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 imports from LDCs are transparent and simple, 
and contribute to facilitating market ac cess";   
Reaffirming and building upon  the guidelines enumerated in the 
"Ministerial Decision on Prefere ntial Rules of Origin for Least Developed 
Countries" adopted at the Bali Ministerial Conference;  
Decides,  with respect to preferential rules of origin ap plicable 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  percentage criterion to determine 
substantial tr ansformation, 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 
conside ration of use of value of non -originating materials 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 t o 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 
calculation method is used, to the extent it is appropriate and the This Ministerial Decision 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, t he 2015 Decision adopted in Nairobi contains 
specific disciplines and requirements concerning the design of rules of origin 
requirements. It only governs the rules applicable to non-reciprocal 
preferences  for LDCs . Like the 2013 Bali D ecision, t he 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 steps  
which preference -granting Members should make to simplify their rules of 
origin.  
 
In implementing the requirements of this Decision, Developing country 
Members enjoy "appropriate flexibility".  
 
The Decision confirms the role of the Committee on Rules of O rigin in 
overseei ng 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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- 147 - PROVISION  COMMENT  
benefits of preferential treatmen t are limited to LDCs121; 
 
(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 M ember 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 apply ing 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 
products;  
 
(b) if applied to chemical products, the rule shall allow chemical reactions 
that form a new chemical identity;  
 
(c) if appli ed to processed agricultural products, the rule shall allow 
transforming of raw agricultural products into processed agricultural 
products;  
 
(d) if applied to machinery and electronics, the rule shall allow assembling 
of parts into finished products, provided that the assembly of parts 
                                                
121 This provision shall not apply to Preference -granting Members who do not use the ad valorem  percentage criterion as their main method for the d etermination of 
substantial transformation.   
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- 148 - PROVISION  COMMENT  
goes beyond simple assembly.  
1.4. Preference -granting Members shall, to the extent possible, avoid 
requirements which impose  a combination of two or more criteria for the 
same product. If a Preference -granting Member still requir es maintaining a 
combination of two or more criteria for the same product, that 
Preference -granting Member remains open to consider relaxing such 
requirements for that specific product upon due request by an LDC.  
1.5. Preference -granting Members are encour aged 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 
consider ed 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 th e LDC is a party, as defined by the Preference -granting 
Member.  
2.2. Preference -granting Members remain open to consider requests from 
LDCs for particular cumulation possibilities in the case of specific products or 
sectors.  
3.  DOCUMENTARY REQUIREMENTS  
3.1. With a view to reducing the administrative burden related to 
documentary and procedural requirements  related to origin, Preference - 
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- 149 - PROVISION  COMMENT  
granting Members shall:  
(a) As a general principle, refrain from requiring a certificate of non -
manipulation for products orig inating 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 requirement s for small 
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 o ut 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 info rm 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.122 In this regard, Members reaffirm their commitment to 
annually p rovide 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 de velop 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 
Decision on Preferential Rules of Origin for Least Developed Countries 
adopted at the Bali Ministerial Conference.  
                                                
122 These notifications are made pursuant to the Transparency Mechanism for Preferential Trade Agreements (PTAs). It is also note d that the Agreement on Rules of Origin 
stipulates that Members provide to their pref erential rules of origin to the Secretariat.   
  WT/COMTD/W/219  
 
- 150 - 7.31  Impleme ntation 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)  
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. Pre ferences 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 increasing LDC part icipation 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 preference benefits a vailable 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;   
 expeditiously consider approval of notifi ed preferences relating to measures 
other than those described in GATS Article XVI, in accordance with the 
Waiver;   
 with a view to furthering the objectives of GATS Article IV, facilitate an 
exchange of information by Members on technical assistance measu res 
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 information provided by Members. In support of that process, 
Members may request W TO Secretariat inputs, as appropriate; and  
 further discuss any issues that may facilitate benefits provided under the 
notified preferences.    
1.6. The Council for Trade in Services may make recommendations on steps that 
could be taken towards enhancing th e operationalization of the Waiver.   
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