WORLD TRADE  
ORGANIZATION   
WT/COMTD/LDC/21 
6 July 2012 
 (12-3621) 
Sub-Committee on Least-Developed Countries 
 
 
 
COMMUNICATION TO THE GENERAL COUNCIL  
  
RECOMMENDATIONS BY THE SUB-COMMITTEE ON LDCS TO THE GENERAL 
COUNCIL TO FURTHER STRENGTHEN, STREAMLINE AND OPERATIONALIZE THE 
2002 LDC ACCESSION GUIDELINES 
  
In accordance with the mandate contained in  the Ministerial Decision of 17 December 2011 
on the accession of LDCs (WT/L/846), the Sub-Comm ittee at its meeting on 29 June 2012 agreed to 
submit the following Decision for adoption by the General Council.  The Sub-Committee also agreed 
that the proposed Decision by the General C ouncil will become an Addendum to its Decision of 
10 December 2002 entitled Accession of Least-Developed Countries, contained in document WT/L/508.  
 
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 WT/COMTD/LDC/21 
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  ACCESSION OF LEAST-DEVELOPED COUNTRIES 
 
Draft Decision 
 
 
 The General Council, 
 
 Reaffirming its Decision adopted on 10 De cember 2002 facilitating and accelerating the 
negotiations for the accession of LDCs to the WT O, contained in document WT/L/508 ("the 2002 LDC 
Accession Guidelines"); 
  Having regard to the Decision on access ion of LDCs, adopted on 17 December 2011 by 
Ministers at the Eighth WTO Ministerial Conference, contained in document WT/L/846 and their instructions to the Sub-Committee on LDCs to develop recommendations to further strengthen, 
streamline and operationalize th e 2002 LDC Accession Guidelines; 
 Decides that:  
1. The 2002 LDC Accession Guidelines shall be stre ngthened, streamlined  and operationalized 
in accordance with the provisions set out hereunder .  This Decision is to be considered as an 
Addendum to the 2002 LDC Accession Guidelines.  
I. BENCHMARKS ON GOODS  
2. The 2002 guidelines stipulate that Members are to exercise restraint in seeking market access 
concessions from acceding LDCs, while the latter are expected to offer reasonable concessions 
commensurate with their individual development, fi nancial and trade needs.  Further, the Decision on 
LDC accession adopted at the MC8 Confer ence 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 ac cess negotiations on goods shall be guided by the following 
principles and benchmarks:  
Principles: 
(a) Comprehensive binding coverage is a fundamental objective of the multilateral 
trading system (MTS), ensuring stability and 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 in to the MTS, consistent with their individual 
development, financial and trade needs. 
(b) Tariff negotiations of Members with a cceding LDCs should ensure the appropriate 
balance between predictability of tariff con cessions of acceding LDCs and their need to 
address specific constraints or difficulties as we ll as to pursue their legitimate development 
objectives.   
(c)  It is recognized that each accession is uni que.  The tariff concessions to be offered by 
the acceding LDCs could vary depending on their individual/particular circumstances.  
Establishing benchmarks on average bound rates does not prejudge the right of Members to 
negotiate the level of bound rates in individual lin es of interest to them.  At the same time,  WT/COMTD/LDC/21 
 Page 3 
 
 
  this offers an opportunity to acceding LDCs to determine the bound rate suitable to each tariff 
line.1  Benchmarks do not stipulate minimum or  maximum bound tariffs to be undertaken by 
any acceding LDC. 
4. Drawing from the above principles, the accedi ng LDCs shall undertake commitments in the 
following manner: 
A. Agriculture 
5. Pursuant to the provisions of the Agreem ent 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 ac ceding LDCs shall bind all of their agricultural 
tariff lines at an overall average rate of 50 per cent. 2   
B. Non-Agriculture 
6. With regard to negotiations on tariff bi ndings on non-agricultural products, while 
comprehensive binding coverage is a fundamental objective, flexibilities shall be provided to acceding 
LDCs consistent with their individual de velopment, financial and trade needs. 
7. Accordingly, the acceding LDCs shall undertake commitments in the area of non-agricultural 
market access as set out below:3 
(i) Acceding LDCs shall bind 95 per cent of th eir non-agricultural tariff lines at an overall 
average rate of 35 per cent.  
 
 (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 per cent of their tariff lines.  
 
II. BENCHMARKS ON SERVICES  
8. Members agree that market access negotiations  on services shall be guided by the following 
principles and benchmarks:  
(a) Negotiations of Members with acceding LDCs  shall respect the principle of special 
treatment for LDCs contained in Articles IV and XIX of the General Agreement on Trade in Services (GATS).  In particular, Members sha ll take into account the serious difficulty of 
acceding LDCs in undertaking commitments, in vi ew of their special economic situation and 
their individual development, financial and trade needs. 
 
(b) There shall be flexibility for acceding LD Cs 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 additiona l commitments under Article XVIII of the GATS 
on regulatory issues which may go beyond their institutional, regulatory, and administrative capacities. 
                                                      
1 In accordance with established procedures and practice, market access ne gotiations shall proceed 
bilaterally on the basis of requests from WTO Member s or on the basis of offers from an acceding LDC. 
2 Simple average of the final ad valorem  tariff rates or ad valorem  equivalents. 
3 The unbound tariff lines will be subject to negotiations and will include tariff lines that take into 
account the sensitivities of acceding LDCs. WT/COMTD/LDC/21 
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  (c) Since each accession is unique, offers from acceding LDCs may vary depending on 
their individual/particular circumstances, w ithout prejudice to the right of Members to 
negotiate commitments of interest to them or  the commitments that would be undertaken by 
an acceding LDC.   
9. Drawing from the above principles, the accedi ng 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 individua l development, financial and trade needs as well 
as their regulatory and institutional capacities.  Ac ceding LDCs shall be provided with technical 
assistance, as appropriate, to enhance their regulatory and institutional capacities.  
11. Acceding LDCs shall have the flexibility to un dertake commitments, whether full or partial, 
under different modes of supply.  They shall have the flexibility to phase in such commitments, as 
appropriate, over an ad equate period of time. 
12. Acceding LDCs shall not be required to undertake commitments in services sectors and 
sub-sectors beyond those that have been committe d by existing WTO LDC Members, nor in sectors 
and sub-sectors that do not correspond to their indi vidual development, financial and trade needs.  
Accordingly, WTO Members shall exercise restraint in seeking commitments in trade in services from 
the acceding LDCs. 
III. TRANSPARENCY IN ACCESSION NEGOTIATIONS 
13. Members agree that transparency  in the accession negotiations shall be further enhanced in 
the following manner:  
14. The Accession Working Parties will continue to  provide the forum for Members and acceding 
LDCs to collectively review the bilateral market  access negotiations on goods and services.  Members 
shall refrain from reopening the accession packag e once negotiations have been completed and 
consolidated schedules circulated for verifi cation at the level of the Working Party.
4  
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 S ecretariat.  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 sh all continue to receive particular attention 
in the Director- General's annual reports on th e state-of-play of accessions to the WTO.   
16. The good offices of the Chairperson of the Sub-Committee on LDCs as well as Chairpersons 
of the LDCs' Accession Working Parties shall be available to facilitate the conclusion of the accession 
process of 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.5   
                                                      
4 The consolidated schedules refer to both the schedule of concessions & commitments on goods as 
well as schedule of specific commitments on services. 
5 To the extent possible, these dialogues should take place on the margins of Geneva Week to allow 
participation of non-resident acceding LDCs.  WT/COMTD/LDC/21 
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  IV. S&D AND TRANSITION PERIODS 
18. It is reaffirmed that Special  and Differential Treatment, as set  out in the Multilateral Trade 
Agreements, Ministerial Decisions, a nd other relevant WTO legal instru ments, shall be applicable to 
all acceding LDCs, from the date of entry into fo rce of their respective Protocols of Accession.6 
19. Requests for additional transition periods/a rrangements beyond the ones foreseen under 
specific WTO Agreements shall be favourably cons idered on a case-by-case basis, taking into account 
individual development, financial a nd trade needs of acceding LDCs.   
20. Requests for transition periods/arrangements sha ll be accompanied by Action Plans, with a 
view to helping acceding LDCs implement WTO rul es.  It is recognized that acceding LDCs need 
adequate technical assistance and support to im plement such Action Plans.  Members commit 
themselves to ensure support and assistance during the transition periods.  
V. TECHNICAL ASSISTANCE 
21. Members underline the need for enhanced tec hnical assistance and capacity building to help 
acceding LDCs to complete their accession process, implement their commitments and to integrate 
them into the multilateral trading system.   
22. As part of each LDC's accession process, the WTO Secretariat shall draw up technical 
assistance framework plans, based on inputs from th e acceding 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 in 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 S ecretariat, shall seek reports, on a periodic 
basis, from relevant multilateral, regional or bila teral development partners , to update WTO Members 
on their TA support in favour of acceding LDCs.  Th e WTO Secretariat shall continue to attach 
priority attention to the technical assistance requests from the acceding LDCs.  
24. It is reaffirmed that acceding LDCs prepari ng or updating their DTIS under the Enhanced 
Integrated Framework (EIF) have the option to iden tify and prioritize accession-related needs through 
their DTIS and DTIS Action Matrix.  Development pa rtners are urged to respond adequately to such 
needs expressed by the acceding LDCs.   
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6 As originally set out in the 2002 Accession Guidelines in document WT/L/508.