. /.   WORLD TRADE  
ORGANIZATION  G/C/W/620 
4 May 2009 
 (09-2158) 
Council for Trade in Goods Original:   English 
  
REQUEST FOR EXTENSION OF THE WA IVER FOR PREFERENTIAL TARIFF 
TREATMENT FOR LEAST-DEVELOPED COUNTRIES 
 
Submission from Brazil, China, India, and Republic of Korea
 
  
 The following communication, dated 30 April 2009,  is being circulated at the request of the 
Delegations of Brazil, China, India, and Republic of Korea. 
 
_______________
 
 I. BACKGROUND 
1. Recognizing the necessity for a legal instrument that would allow developing country 
Members to grant unilateral tariff preferences to  least developed countries, the General Council 
adopted a Decision, on 15 June 1999, to grant a wa iver pursuant to the provisions of paragraph 3 of 
Article IX of the WTO Agreement.  
2. Under this Decision, some developing count ry Members are currently implementing their 
preferential tariff access schemes for least develope d countries.  Other developing country Members 
have also since progressed towards finalizing th eir preferential tariff access schemes for least 
developed countries.  
3. The waiver was granted for a period of ten years and is valid un til 30 June 2009.  The 
Decision is due to expire thereafter. 
II. CIRCUMSTANCES JUSTIFYING THE WAIVER 
4. Since the adoption of the abovementioned waiv er Decision, Ministers have repeatedly 
stressed the particular vulnerability of the least -developed countries and the special structural 
difficulties they face in the global economy.  The Doha Ministerial Declaration committed Members 
to address the marginalization of least-developed coun tries in international trade and to improve their 
effective participation in the multilateral trading system .  It recognized that the integration of the least 
developed countries into the multilateral trading sy stem required meaningful market access, support 
for the diversification of their production and export  base, and involved effo rts by all WTO members. 
III. CONCLUSION 
5. Given the importance of this Decision in provi ding a legal basis so that developing country 
Members may be able to further implement such schemes for the least developed countries, co-
sponsors of this proposal seek the extension of the Decision by a period of 10 years, i.e., it shall 
remain valid until 30 June 2019.  
6. No other changes are proposed to the Decision. 
7. A draft Decision to this effect is annexed for adoption by Members. 
_______________  G/C/W/620 
Page 2  
 
  ANNEX
 
 
 WORLD TRADE  
ORGANIZATION  WT/L/XXX 
[........] 
 (00-0000) 
  
   
PREFERENTIAL TARIFF TREATMENT FOR  
LEAST-DEVELOPED COUNTRIES 
 
Decision on Extension of Waiver
 
 
Adopted on ...1 
 
The General Council,   Having regard  to paragraphs 3 and 4 of Article IX of the Marrakesh Agreement Establishing 
the World Trade Organization (the "WTO Agreement"), the Understanding in Respect of Waivers of 
Obligations under the General Agreement on Tariffs a nd Trade 1994, and the Guiding Principles to Be 
Followed in Considering Applications for Waivers adopted on 1 November 1956
2; 
 
 Conducting  the function of the Ministerial Conference in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement;  
 
 Considering the decision adopted on 15 June 1999 granting a waiver of paragraph 1 of Article I 
of the GATT 1994 to the extent necessary to allow de veloping country Members to provide preferential 
tariff treatment to products of least developed coun tries, designated as such by the United Nations, 
without being required to extend the same ta riff rates to like product s of any other Member3; 
 
 Noting  that the aforementioned waiver is schedul ed to expire on 30 June 2009 but that the 
exceptional circumstances that justified the initial granting of such waiver continue to exist;   Decides as follows:   
 
1. The waiver contained in the decision of 15 June 1999 (WT/L/304) is hereby extended until 30 
June 2019.   
__________ 
 
 
 
                                                      
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO 
Agreement agreed by the General Council (WT/L/93). 
2 L/532 (BISD 5S/25). 
3 WT/L/304.