WT/MIN(15)/W/31  
7 December 2015  
(15-6470)  Page: 1/8  
Ministerial Conference 
Tenth Session 
Nairobi, 15-18 December 2015  Original: English  
 
DRAFT DECISION FOR THE TENTH MINISTERIAL CONFERENCE - G90 PROPOSAL 
SPECIAL AND DIFFERENTIAL TREATMENT ISSUES AND CONCERNS 
Decision of -- 
The following communication, dated 3 December 2015, is being circulated at the request of the 
delegation of Barbados on behalf of the G90.  
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 The Ministerial Conference, 
 
Having regard to  Articles IV.1 and IX of the Marrakesh Agreement Establishing the World Trade 
Organization (WTO); 
 
Mindful  of the importance that Members increased participation of developing countries, in 
particular least-developed countries and small, vulnerable economies
1, in the multilateral trading 
system, and of the need to ensure that the system  responds fully to the needs and interests of all 
participants; 
 Recalling  paragraph 44 of the Ministerial Declaration of  the Fourth Session and paragraph 12 of the 
Decision on Implementation-Related Issues and Concerns, 20 November 2001 and noting that 
this decision is a step toward completing this mandate;  
Determined to take concrete action to address concerns raised by many developing-country 
Members, in particular our least-developed countries and small, vulnerable economies, on agreement specific special and differential treatmen t provisions reflected in proposals submitted by 
them in the Doha Development Agenda negotiations; 
 
Noting the actions taken in Annex F to the Ministerial Declaration of the Fifth Session, 22 
December 2005, which were not satisfactorily implemented;  
 
Further noting, proposals submitted in documents JOB/TNC/51 and JOB/TNC/51/Rev.1; 
 
Decides  as follows, which does not alter existing rights of developing countries under the relevant 
provisions of agreements and decisions:  
                                               
1 A small vulnerable economy is defined as one whose average share for the period 1999-
2004 (a) of world merchandise trade does not exceed 0.16 per cent and (b) of world NAMA trade does not exceed 0.10 per cent and (c) of world agricultural trade does not exceed 0.40 per cent.  WT/MIN(15)/W/31 
 
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   1. GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 (GATT 1994) 
PROPOSAL 1 
 Article XVIII. A and C 
 1.1.  Having regard to safeguard actions for development purposes (Decision of 28 November 1979(L/4897)) Members agree that a developing country Member referred to in paragraph 4(a) of 
Article XVIII of GATT 1994, in particular, a least developed country or a small, vulnerable economy 
may deviate from the provisions of Section A and paragraphs 14, 15, 17 and 18 of Section C, to achieve development objectives deemed necessary by the Member concerned. In so doing, these countries may temporarily modify or withdraw co ncessions included in the appropriate schedules 
annexed to the GATT.  
1.2.  In addition, where the Member concerned finds that no measure consistent with the other 
provisions of the GATT is practicable to achiev e these development objectives, they may have 
recourse to Section C of Article XVIII and deviat e from other provisions of the GATT/WTO to the 
extent deemed necessary by the concerned Member.   
1.3.  Such development objectives as referred to in sub-paragraphs 1.1 and 1.2 include promoting 
the establishment of a particular industry, or establishment of a new branch in an existing 
industry, or achieving substantial transformation , modernization and upgrading and expansion of 
an existing industry, or reconstruction of an industry destroyed or substantially damaged as a 
result of hostilities or natural disasters including the impact of climate change with a view to 
achieving fuller and more efficient use of resour ces in accordance with the priorities of their 
economic development. To invoke the measures referred to in sub-paragraphs 1.1 and 1.2, the 
Member concerned above shall:  
a. Notify the Committee on Trade and Development of the measures including the 
objectives of the measures immediately after introducing the measures; 
b. Upon request of Members having a substantial interest or principal supplying interest, 
enter into consultations with them, within thirty days of the notification of the measures 
in order to reach a mutually satisfactory so lution. If agreement is reached between such 
concerned Members, the Member introducing the measures shall be free to continue the measures in accordance with mutually agreed conditions; and 
c. If the conditions require rebalancing concessions from the Member introducing the 
measures, rebalancing concessions by the Members introducing the measures, shall be effective only after five years of introduction of measures. 
d. If no agreement is reached within 60 days from the date of notification, the affected 
Members (principal and substantial suppliers) shall be free, not later than 90 days after the measure is applied, to suspend, upon expiry of 60 days from the day on which 
written notice of such suspension is received by the Committee on Trade and 
Development, the application of substantially equivalent concessions or other obligations under GATT 1994, to the trade of the Member applying the development measure. 
e. The right of suspension referred to in paragr aph 1.3 (d) above shall not be exercised for 
first five years.  
PROPOSAL 2 
 
Article XVIII.B 
 
1.4.   The Committee on Balance of Payments Restrictions in making conclusions and proposals for 
recommendations to the General Council, for a develo ping country referred to in paragraph 4(a) of 
Article XVIII, in particular a least developed country or a small, vulnerable economy, in accordance with Article XVIII:9 (a) and (b), shall take several factors into account. The Committee shall consider the findings, facts and other determinations provided by the IMF including on matters 
related to the adequacy of reserves, in accordan ce with Article XV GATT, consistent with the WT/MIN(15)/W/31 
 
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  objectives of paragraphs 2 and 9 of Article XVIII. The Committee shall also take into account the 
overall economic context of the Member concerned.   
1.5.  In this regard, the Committee invites the IMF, while preparing its report, to also take account 
of a Member’s international investment position, current account deterioration due to commodity 
price shocks, and volatility of financial capital flow s. The Committee shall be provided with data on 
short-term financial flows including foreign participation in equity markets. In determining the need for taking measures under Article XVIII:B, the Committee shall give full consideration to the 
impact of the volatility of short-term financial fl ows on the level of external reserves of Members.  
PROPOSAL 4  
 Article XXVIII OF GATT AND ITS UNDERSTANDING    
 
1.6.  Notwithstanding Ad note 4 and 5 of paragraph 1 of Article XXVIII, Members agree that when a Member proposes to withdraw or modify a concession on a product, a developing country, whose 
export of that product constitutes ‘a major part of its total exports'
2 to the destination market 
of the Member invoking the provision,  shall be deemed to have a substantial interest and in 
the case of a least-developed countries a principal supplying interest.  
2  DECISION ON MEASURES IN FAVOUR OF LEAST DEVELOPED COUNTRIES – MARKET 
OPPORTUNITIES 
PROPOSAL 21 
 
2.1.   Recognizing that least developed country Members are affected by preference erosion 
leading to a reduction in margins of preference and loss of competitiveness,  In  order to assist them to address these challenges, developed country Members granting preferences to least 
developed country Members shall, and developing country Members granting preferences to least 
developed country Members should, endeavour to, 
a. upon request, provide adjustment support measures in the trade, financial and 
technological fields to mitigate adverse effects on their export earnings and enable them 
to cope with increased global competition; and  
b. accord substantially increased and targeted assistance, and, when necessary, continue, 
improving Aid for Trade to enable least developed country Members, to diversify their 
economies and exports, add value to their natural resources and develop 
competitiveness. 
3  ARTICLE XXXVI.6 GATT; DECLARATION ON THE CONTRIBUTION OF THE WTO TO 
ACHIEVING GREATER COHERENCE IN GLOBAL ECONOMIC POLICYMAKING  
PROPOSAL 20 
 
3.1.  Members agree that least developed country Members shall determine whether commitments 
and concessions they undertake are commensurate with their individual development, financial and trade needs, or their administrative and institutional capacities. 
3.2.   Members reaffirm that least developed country Members shall not be required to undertake 
tariff reductions on agriculture, non-agricultural (industrial) products as well as liberalization of 
services commitments under the Doha Development Agenda and in future multilateral negotiations. 
3.3.  In furtherance of the objectives of Article XXXVI (6) of GATT 1947, Members shall: 
i. Not seek, neither shall least developed country Members be required to make, 
concessions that are inconsistent with their individual development, financial and 
trade needs or their administrative and institutional capacities; and 
                                               
2 In this case, GATT 1994, Article XXVIII, Ad note 5 shall be read as [….] WT/MIN(15)/W/31 
 
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  ii. Coordinate their work with international lendin g or development agencies  with 
a view to  ensur ing that least developed country Members are not subjected to 
conditionalities on loans, grants and official development assistance that are inconsistent with their rights under the WTO Agreements. 
4  1979 DECISION ON DIFFERENTIAL AND MORE FAVOURABLE TREATMENT, 
RECIPROCITY AND FULLER PARTICIPATION OF DEVELOPING COUNTRIES (“ENABLING CLAUSE”)  
PROPOSAL 22 
 4.1.  The Ministerial Conference confirms that the terms and conditions of the Enabling Clause 
shall apply when action is taken by Members under the provisions of the Enabling Clause including 
paragraph 2(c). 
4.2.  In formulating schemes under paragraphs 2( a) and (d) of the Enabling Clause as well as 
other non-reciprocal preference schemes, developed-country Members shall take into account the 
needs of developing and least-developed country Me mbers by consulting with them, with a view to 
ensuring that their products of export interest are accorded meaningful market access. The Committee on Trade and Development will  annually review the progress made in this regard and 
report to the General Council. 
5  AGREEMENT ON AGRICULTURE  PROPOSAL 5 
 
5.1.  Members reaffirm that, in keeping with the recognition that differential and more favourable 
treatment for developing country Members is an integral part of the Agreement, special and 
differential treatment in respect of commitments shall be provided as set out in the relevant 
provisions of this Agreement and embodied in  the Schedules of concessions and commitments. 
5.2.  Members agree that duty-free and quota-free market access for least developed country 
Members constitutes special and differential treatment in respect of commitments and shall be 
embodied in the schedules of concessions and commitments. In particular, developed country 
Members shall  endeavour and developing country Members declaring themselves to be in a 
position to do so should ,
3 inscribe their commitments on duty -free and quota-free market access 
for least developed country Members in their schedules of commitments in accordance with Article 
II of GATT 1994 in line with the following disciplines: 
i. Developed country Members shall  and developing country Members declaring 
themselves to be in a position to do so should endeavour to , provide duty-free and 
quota-free market access on a lasting basis, for all agricultural products falling under 
Annex 1 of the Agreement on Agriculture, originating from all least developed country Members no later than six months after the date of this decision , in a 
manner that ensures stability, security and predictability;
4 
ii. Members having difficulty to accord DF QF to all agricultural products shall 
submit a list of ten products to the CTD for which DFQF is not provided. This list shall be reviewed at least once a year with a view to minimizing 
exclusions of agricultural products an d so as to provide increasingly greater 
market access to LDCs, in line with the Bali Ministerial Decision; and 
                                               
3 This obligation shall not apply to developi ng countries that have already declared 
themselves in a position to provide DFQF to imports originating from LDCs and are currently 
implementing DFQF in line with Annex F of the Hong Kong Ministerial Declaration 
 
4 Developing-country Members shall be permitte d to phase in their commitments and shall 
enjoy appropriate flexibility in coverage . WT/MIN(15)/W/31 
 
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  iii. By 1 July 2016, developed country Members shall  and developing country Members 
declaring themselves to be in a position to do so should endeavour to , notify the 
Committee on Trade and Development of the implementation of this Decision and 
submit Schedules of Concessions as modified in accordance with this Decision with a 
view to established certification procedures (1980 Decision on Certification 
Procedures). 
6  AGREEMENT ON THE APPLICATION OF SANITARY AND PHYTOSANITARY MEASURES  
PROPOSAL 6 & 7 
 
6.1.  Developed country Members shall to the extent practicable  provide developing country 
Members and least developed country Members at least a 90-day comment period before the 
adoption of the measure, which should commence with the circulation of the notification by the 
WTO Secretariat. Upon request, a longer period  of time shall be granted for least developed 
country Members. 
6.2.  Upon request, a developed country Member proposing an SPS measure shall endeavour to 
consult directly, at an early stage, with any developing country with capacity constraints or 
least developed country Member exporting a product that would be covered by the proposed SPS 
measure.  
6.3.  Where a developing country Member or least developed country Member is or will be 
adversely affected by a proposed or final sani tary or phytosanitary measure, the following 
procedures shall apply: 
a. Where the appropriate level of sanitary and phytosanitary protection allows scope for the 
phased introduction of new sanitary and phytosanitary measures: 
i. Longer time-frames for compliance with the measure shall to the extent 
practicable  be accorded to products of interest to developing countries in 
particular small, vulnerable Me mbers with capacity constraints and least 
developed country Members so as to maintain opportunities for their exports.  
ii. The phrase “longer time-frame for compliance” referred to in Article 10.2 of the 
Agreement on the Application of Sanitary  and Phytosanitary Measures shall be 
understood to mean a period, if the circum stances allow, of not less than 12 months. 
iii. Where substantial investments are required in order for an exporting developing or 
least developed country Member to fulfil the sanitary or phytosanitary measures 
proposed or applied by a developed country Member, the developed country Member shall endeavour to,  subject to the circumstances of individual cases, provide 
financial and technical assistance required for compliance with the sanitary or 
phytosanitary measure.  
6.4.  Importing developed country Members shall not ban the importation and marketing of 
products originating from a developing and least developed country Member based on the rejection 
of shipments from one or a limited number of suppliers from that Member unless there is 
scientific evidence which shows that the ot her suppliers are also found to have similar 
circumstances which warrant th e imposition of the ban. WT/MIN(15)/W/31 
 
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  7  AGREEMENT ON TECHNICAL BARRIERS TO TRADE  
PROPOSAL 15 
 
7.1.  Developed country Members shall to the extent practicable provide developing country 
Members, in particular small, and vulnerable Members with capacity constraints and least 
developed country Members, at least a 90-day comment period before the adoption of the 
measure. The period should commence with the circulation of the notification by the WTO 
Secretariat. Upon request, a longer peri od of time shall be granted for LDCs. 
7.2.  Upon request, a developed country Member pr oposing a technical regulation or standard shall 
endeavour to consult directly, at an early stage, with any developing country Member in particular, 
and least developed country Member exporting a product that would be covered by the proposed 
technical regulations or standards. 
7.3.  Where a developing country Member or least developed country Member is or will be 
adversely affected by a proposed or final technica l regulation or standard, the following procedures 
shall apply:  
a.  Where the technical regulation or standard allows scope for phased introduction: 
i. Longer time-frames for compliance with the measure, of not less than 12 months, 
shall to the extent practicable be accorded to products of interest to developing 
country Members with capacity constraints, in particular small, vulnerable 
economies  and least developed country Members so as to maintain opportunities 
for their exports; and  
ii. Where substantial investments are required in order for an exporting developing or 
least developed country Member to fulfil technical regulation or standard proposed or applied by a developed country Member, the developed country member shall 
endeavour to  provide financial and technical assistance required for compliance 
with the technical regulation or standard. 
8  AGREEMENT ON TRADE-RELATED INVESTMENT MEASURES   
PROPOSAL 17 
 
8.1.  LDCs shall be allowed to maintain or introduce, on a temporary basis, existing measures that deviate from their obligations under the TRIMs Agr eement. For this purpose, LDCs shall notify the 
Council for Trade in Goods (CTG) of such measures within five years, starting 30 days after the 
date of this decision. LDCs will be allowed to maintain these existing measures until the end of a new transition period, lasting seven years. This transition period may be extended by the CTG 
under the existing procedures set out in the TRIM s Agreement, taking into account the individual 
financial, trade, and development needs of the Member in question. 
8.2.  Members agree that least-developed country Members shall not be obliged to implement, 
apply or enforce the provisions of the TRIMS Agreement until 2030. 
9  AGREEMENT ON SAFEGUARDS  PROPOSAL 19 
 
9.1.  Having regard to Article 9:1 of the Agreement on Safeguards, when a Member applies the 
collective import share of developing country Me mbers with less than 3 % import share, small 
suppliers which have less than 1% import share of the product concerned when the collective 
import from the developing country Members with less than 3% import share exceeds 9% of total 
import of the product concerned, shall be excluded from the safeguard measure. 
9.2.  Footnote 2 of the Agreement on Safeguards, add: Members shall comply with Art. 9.1 of the 
Agreement on Safeguards by providing a specific list of the Members excluded from the safeguard 
measure and should include information on trade shares. WT/MIN(15)/W/31 
 
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  9.3.  Notwithstanding the provisions of Article 7.5 and Article 9.2 of the Agreement on 
Safeguards, developing country Members, shal l have a right to take safeguard measures 
again on products previously th e subject of safeguard measures. 
9.4.  In assessing the obligations of developi ng countries under Article 8.1 of the 
Agreement on Safeguards, Members shall cons ider the trade, development, finance and 
administrative circumstances of  developing country Members , including the extent to 
which certain industries in the developing  c o u n t r y  M e m b e r  a r e  a b l e  t o  w i t h s t a n d  a  
potential suspension of concessions by an  affected exporting Member or potential 
further concessions by the developing country Member . Article 8.1 of the Agreement on 
Safeguards shall be understood to mean that a least developed country Member proposing to apply or extend a safeguard measure, shall not be required to maintain a substantially equivalent 
level of concessions and other obligations to that existing under GATT 1994 between it and the 
exporting Members which would be affected by such a measure nor to pay trade compensation.  
10  AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES 
PROPOSAL 14 
 
10.1.  Recognizing that subsidies play an important role in industrialization and economic 
development programmes of developing country Me mbers, Members agree that subsidies granted 
by developing country Members, in pa rticular least developed countries and small, vulnerable 
economies , with a view to achieving development goals, including regional growth, technology 
research and development funding, production diversification and development and 
implementation of environmentally sound methods of production, provided these subsidies fall 
under Article 8 of the Agreement, shall be treated as non-actionable subsidies for a period of 10 
years for LDCs, and  8 years for small vulnerable , countries, from the date of adoption of this 
decision. 
10.2.  Developing countries applying subsidies should notify these new non-actionable subsidies 
within two years from the date of adoption of this decision. The transitional period could be 
extended subject to review of the measures in the SCM Committee.  
PROPOSAL 16 
 
10.3.  Least developed countries and small, vulnerable economies shall be exempted, as long as 
they remain such,  from the obligations in paragraph 1 (b) of Article 3 of the Agreement on 
Subsidies and Countervailing Measures to allow them to use subsidies contingent on the use of 
domestic over imported goods, with a view to adding value to their natural resources and diversifying their production or export base. With respect to small and vulnerable  developing 
countries, the prohibition of paragraph 1(b) of Ar ticle 3 shall not apply for a period of 8 years, 
from the date of adoption of this decision for th e same objective stated in the paragraph above.  
11  AGREEMENT ON CUSTOMS VALUATION AND DECISION ON MINIMUM VALUES  PROPOSAL 18 
 
11.1.  Where a least developed country Member  continues to lack the necessary capacity, 
implementation of the relevant provisions of the Agreement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994 (‘Customs Valuation Agreement’) shall not be required until implementation capacity has been acquired. Developed countries shall endeavour to, 
and developing country Members declaring themselves in a position to do so should, provide 
technical and financial assistance to enable least developed country Members to implement the Customs Valuation Agreement.  
11.2.  With a view to addressing the issue of import under-invoicing, least developed country 
Members shall be allowed to use minimum or reference values including in either one of the following circumstances:  
a. If there is significant reason to doubt the authenticity or accuracy of documentation 
related to imported goods and/or services submitted to customs; or WT/MIN(15)/W/31 
 
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  b. If there is a lack of customs cooperation between the importing and exporting Members 
or  
c. In case of lack of access to or availability of international pricing data. 
12  FOOD SECURITY FOR LEAST-DEVELOPED COUNTRIES AND NFIDCS   
PROPOSAL 23 
 
12.1.  In view of ensuring food security in least-developed countries and net-food importing 
developing country Members, non-LDC Members shall not apply any export restriction on any foodstuff imported by LDCs and net-food importing developing country Members, if the exporting 
Member is a net exporter of the foodstuff concerned.  
13  REMAINING PROPOSALS AND PARTS OF PROPOSALS  13.1.  We instruct the Committee on Trade and Development Special Session to continue to 
examine the remaining proposals found in JOB/TNC/51/Rev.1, in whole or parts, where agreement 
has not yet been reached in this decision, with a vi ew to achieving agreement on all of the specific 
proposals by 31 July 2016. This is without prejudice to Members' right to introduce any new 
special and differential treatment proposal in the future for Members’ consideration based on the 
mandate of paragraph 44 of the Doha Ministerial Declaration. 
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