WORLD TRADE  
ORGANIZATION  TN/CTD/W/33 
8 June 2010 
 (10-3127) 
Committee on Trade and Development 
Special Session  
 
 
 
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS  
IN WTO AGREEMENTS AND DECISIONS 
 
Note by Secretariat1 
 
 
I. INTRODUCTION ................................................................................................................... .3 
A. TABLE SPECIAL AND DIFFERENTIAL TR EATMENT PROVISIONS BY TYPE AND 
AGREEMENT ............................................................................................................................... .5 
II. MULTILATERAL AGREEMENTS ON TRADE IN GOODS............................................6  
A. GENERAL AGREEMENT ON TARIFFS AND TRADE (GATT ) 1994 .....................................................6  
B. UNDERSTANDING ON THE BALANCE -OF-PAYMENTS PROVISIONS OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 ...............................................................................15  
C. AGREEMENT ON AGRICULTURE .................................................................................................17  
D. AGREEMENT ON THE APPLICATION OF SANITARY AND PHYTOSANITARY MEASURES ...............22  
E. AGREEMENT ON TECHNICAL BARRIERS TO TRADE ....................................................................33  
F. AGREEMENT ON TRADE -RELATED INVESTMENT MEASURES .....................................................41  
G. AGREEMENT ON IMPLEMENTATION OF ARTICLE VI OF THE GATT 1994 .....................................43  
H. AGREEMENT ON IMPLEMENTATION OF  ARTICLE VII OF THE GATT 1994 ....................................45  
I. AGREEMENT ON IMPORT LICENSING PROCEDURES ....................................................................48  
J. AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES ................................................50  
K. AGREEMENT ON SAFEGUARDS ...................................................................................................57  
III. GENERAL AGREEMENT ON TRAD E IN SERVICES (GATS).....................................59  
IV. AGREEMENT ON TRADE-RELATED ASPECTS OF INTELLECTUAL 
PROPERTY RIGHTS............................................................................................................64  
V. UNDERSTANDING ON RULES AND PROCEDURES GOVERNING THE 
SETTLEMENT OF DISPUTES............................................................................................67  
VI. PLURILATERAL TRADE AGREEMENTS ......................................................................71  
A. AGREEMENT ON GOVERNMENT PROCUREMENT ........................................................................71  
                                                      
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO.   TN/CTD/W/33 
Page 2  
 
  VII.
 MINISTERIAL AND GENERAL COUNCIL DECISIONS ..............................................76  
A. DIFFERENTIAL AND MORE FAVOURABLE TREATMENT , RECIPROCITY AND FULLER 
PARTICIPATION OF DEVELOPING COUNTRIES - DECISION OF 28 NOVEMBER 1979  
(ENABLING CLAUSE - L/4903) ....................................................................................................77  
B. DECISION ON MEASURES IN FAVOUR OF LEAST -DEVELOPED COUNTRIES 
(15 DECEMBER  1993) .................................................................................................................79  
C. DECISION ON TEXTS RELATING TO MINIMU M VALUES AND IMPORTS BY SOLE AGENTS , 
SOLE DISTRIBUTORS AND SOLE CONCESSIONAIRES (15 DECEMBER 1993).................................81  
D. DECISION ON MEASURES CONCERNING THE POSSIBLE NEGATIVE EFFECTS OF THE 
REFORM PROGRAMME ON LEAST -DEVELOPED AND NET FOOD -IMPORTING 
DEVELOPING COUNTRIES (15 DECEMBER  1993).........................................................................83  
E. PREFERENTIAL TARIFF TREATMENT FOR LEAST -DEVELOPED COUNTRIES – DECISION 
ON WAIVER – 15 JUNE 1999  (WT/L/304)......................................................................................85  
F. EXTENSION OF THE TRANSITION PERIOD UNDER ARTICLE 66.1  OF THE TRIPS 
AGREEMENT FOR LEAST -DEVELOPED COUNTRY MEMBERS FOR CERTAIN OBLIGATIONS 
WITH RESPECT TO  P HARMACEUTICAL PRODUCTS - DECISION OF THE COUNCIL FOR 
TRIPS OF 27 JUNE 2002  (IP/C/25).................................................................................................87  
G. LEAST -DEVELOPED COUNTRY MEMBERS – OBLIGATIONS UNDER ARTICLE 70.9  OF THE 
TRIPS AGREEMENT WITH RESPECT TO PHARMACEUTICAL PRODUCTS - DECISION 
OF 8 JULY  2002 (WT/L/478) ........................................................................................................88  
H. ACCESSION OF LEAST -DEVELOPED COUNTRIES – DECISION OF 10 DECEMBER 2002  
(WT/L/508).............................................................................................................................. ...89 
I. THE IMPLEMENTATION OF PARAGRAPH 6 OF THE DOHA DECLARATION ON THE TRIPS 
AGREEMENT AND PUBLIC HEALTH (WT/L/540 AND CORR .1) - DECISION OF 30 AUGUST 
2003 ............................................................................................................................... ............92  
J. EXTENSION OF THE TRANSITION PERIOD UNDER ARTICLE 66.1  FOR LEAST -DEVELOPED 
COUNTRY MEMBERS - DECISION OF THE COUNCIL FOR TRIPS OF 29 NOVEMBER  2005  
(IP/C/40).............................................................................................................................. .......93  
K. GENERAL COUNCIL DECISION ON THE AMENDMENT OF THE TRIPS AGREEMENT  
(WT/L/641) –DECISION OF 6 DECEMBER 2005 .............................................................................94  
L. OTHER DECISIONS IN FAVOUR OF LEAST -DEVELOPED COUNTRIES – ANNEX F HONG 
KONG MINISTERIAL DECLARATION ADOPTED ON 18 DECEMBER  2005  
(WT/MIN(05)/DEC) .....................................................................................................................95  
M. TRANSPARENCY MECHANISM FOR REGIONAL TRADE AGREEMENTS – DECISION OF 
14 DECEMBER  2006  (WT/L/671)..................................................................................................97  
N. PREFERENTIAL TARIFF TREATMENT FOR LEAST -DEVELOPED COUNTRIES - DECISION OF 
27 MAY 2009  (WT/L/759)............................................................................................................99  
 
   TN/CTD/W/33 
 Page 3 
 
 
  I. INTRODUCTION 
1. This compilation of "Special and Differential Treatment Provisions in the WTO Agreements 
and Decisions" has been compiled at the request of the Special Session of the Committee on Trade 
and Development.  The compilation is an u pdated and streamlined version of document 
WT/COMTD/W/77/Rev.1 of 21 September 2001 on the "Implementation of Special and Differential 
Treatment Provisions in WTO Agreements and Decisions".   
2. Section I of the compilation contains a table providing a numerical breakdown of special and 
differential treatment provisions by type and ag reement. The column titled "Total by Agreement" 
provides the total number of special and differential treatment provisions by agreement, while the row 
marked "Total" provides the total number of special  and differential treatment provisions of each of 
the six types across the different agreements.  The total number of special and differential treatment 
provisions contained in the WTO Agreements amounts to  148.  In addition, there are 16 decisions that 
allow for special treatment to developing  and least-developed country Members.   
3. Sections II – VI reflect the special and diffe rential treatment provisions contained in the 
different WTO Agreements.  Section II reflects the special and differential treatment provisions 
contained in the Multilateral Agreement in Trade a nd Goods, Section III - the special and differential 
treatment provisions contained in the General Agre ement on Trade in Services (GATS), Section IV – 
the special and differential treatment provision s contained in the Agreement on Trade-Related 
Aspects of Intellectual Property Rights (TRIPS), S ection V – the special and differential treatment 
provisions contained in the Unde rstanding on Rules and Procedures Governing the Settlement of 
Disputes and Section VI – the special and diffe rential treatment provisions contained in the 
Plurilateral Agreements.  Section VII reflects those special and differential treatment provisions 
contained in Ministerial and General Council Decisions.   
4. Sections II – VI also include, in some cases, general information relating to special and 
differential treatment in the relevant agreement.  In addition, Sections II – VII contain tables which 
reproduce, in the left hand column, the text of the different special and differential treatment 
provisions, and in the right hand column titled "Com ment", information on their implementation.   
5. The special and differential treatment provisions in this compilation have been classified 
according to the typology developed by the Secretariat in 2001.2   This six-fold typology includes: 
1) provisions aimed at increasing the trade opportunities of developing country 
Members;    
2) provisions under which WTO Members shoul d safeguard the interests of developing 
country Members;    3) flexibility of commitments, of action, and use of policy instruments;    
                                                     
 
2 At the 34th session of the CTD, the question was raised as to how provisions relating to technology 
should be treated in the context of the typology of special and differential treatment provisions, and in particular 
whether a new category should be created covering provisions relating to technology.  Currently, provisions 
relating to technology transfer are cl assified under different categories of  the existing special and differential 
treatment typology.  For example, GATS Article IV prov isions relating to technology come under the category 
of provisions aimed at increasing the trade opportunities of developing country Members ;  TRIPS Article 66.2 is 
classified under provisions relating to least-developed countries; while SPS Article 9.1, refers to technology, is classified under the category of techni cal assistance (in keeping with the designation of that particular provision 
in the SPS Agreement).  This paper co ntinues the practice followed to date, and has not created a separate 
category for provisions relating to technology.   TN/CTD/W/33 
Page 4  
 
  4) transitional time-periods;   
 5) technical assistance;    6) provisions relating to least-developed country Members.  
 
   
   TN/CTD/W/33
 Page 5A. TABLE SPECIAL AND DIFFERENTIAL TREATM ENT 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  
Agreement 
General Agreement on Tariffs and 
Trade 1994 8 12 4    24 
Understanding on Balance of 
Payments of GATT 1994   1  1  2 
Agreement on Agriculture 1  9 1  3 133 
Agreement on the Application of 
Sanitary and phytosanitary (SPS) 
Measures  2  2 2  6 
Agreement on Technical Barriers to 
Trade  8 1 1 8 1 19 
Agreement on Trade-Related 
Investment Measures   1 2  1 4 
Agreement on Implementation of 
Article VI of GATT 1994  1     1 
Agreement on Implementation of 
Article VII of GATT 1994   1 
 2 
 4 1  8 
 
Agreement on Im port Licensing 
Procedures  3  1   4 
Agreement on Subsidies and 
Countervailing Measures  2 10 7   164 
Agreement on Safeguards  1 1    2 
General Agreement on Trade in 
Services (GATS) 4 4 4  2 2 16 
Agreement on Trade-Related Aspects 
of Intellectual Property Rights 
(TRIPS)    2 1 3 6 
Understanding on Rules and 
Procedures Governing the Settlement 
of Disputes.  7 1  1 2 11 
Agreement on Government 
Procurement 2 2 7  3 2 16 
TOTAL 15 43 41 205 19 146 148 
                                                      
3 Article 15.2 is listed both in the transitional time-periods  and provisions relating to leas t-developed countries category. 
4 Articles 27.4, 27.6 and 27.11 are listed in both the flexibility and transitional time-period categories.   
5 Articles 27.4, 27.6 and 27.11 are listed in both the flexibility and transitional time-period categories.   
6 Article 15.2 is listed both in the transitional time-periods  and provisions relating to leas t-developed countries category. TN/CTD/W/33 
Page 6  
 
  II. MULTILATERAL AGREEMENTS  ON TRADE IN GOODS 
A. 
GENERAL AGREEMENT ON TARIFFS AND TRADE (GATT ) 1994 
6. The General Agreement on Tariffs and Trade (GAT T) 1994 contains a total of 24 special and 
differential provisions.  These provisions which are contained in Articles XVIII, XXXVI, XXXVII and XXXVIII of the GATT 1994, fall unde r the following three categories.   
1. Provisions aimed at increasing the trade o pportunities of developing country Members 
Eight provisions [Articles XXXVI.2, XXXVI.3, XXXVI.4, XXXVI.5, XXXVII.1, 
XXXVII.4, XXXVIII.2(c),(e)] 
 
2. Flexibility of commitments, of action, and use of policy instruments 
 Four provisions (Articles XXXVI.8, XVIII.7(a), XVIII.8, XVIII.13)  
 
3. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
12 provisions [Articles XXXVI.6, XXXVI.7, XXXVI.9, XXXVII.1, XXXVII.2, XXXVII.3, 
XXXVII.5, XXXVIII.1, XXXVIII.2(a),(b),(d),(f)] 
7. WTO tariff concessions undertaken by develo ping country Members under Article II of 
GATT 1994 have generally been implemented over a longer or extended time-frame compared to 
developed countries.  To date, the Secretariat is  aware of only one case where a WTO Member has 
had difficulties in implementing its tariff reductions  according to its schedule of concessions.  It 
should, however, be noted that the Member concer ned sought and obtained a waiver under Article IX 
of the Marrakesh Agreement Establishing the WTO which allowed it to delay such implementation.
7  
Members having any difficulty in implementing thei r WTO tariff concessions can renegotiate them 
under GATT Article XXVIII procedures, which are available to all WTO Members and commonly 
utilized for various reasons.  Since the WTO was es tablished, 18 WTO Members, including several 
developing countries and one least-developed country , have engaged in this  type of negotiations.8  
 
                                                      
7 See WT/L/610.   
8 See G/MA/W/23/Rev.6, Note by the Secretariat,  Situation of Schedules of WTO Members.    
   TN/CTD/W/33
 Page 7GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
 
PROVISION COMMENT 
Article XVIII 
Flexibility of commitments, of action, and use of policy instruments 
Section A 
7.  (a) If a contracting party coming within the scope of paragraph 4 (a) of this Article 
considers it desirable, in order to promote the establishment of a particular industry 
with a view to raising the general standard of living of its people, to modify or 
withdraw a concession included in the appropriate Schedule annexed to this Agreement, it shall notify th e 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 therei n. If agreement is reached between such 
contracting parties concerned, they shall be free to 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, wh en they are in rapid process of development, 
to experience balance-of-payments difficulties arising mainly from efforts to expand their internal markets as well as from th e instability in their terms of trade.  
9.  In order to safeguard its external fin ancial position and to ensure a level of 
reserves adequate for the implementation of  its programme of economic development, 
a contracting party coming within the scope of paragraph 4 (a) of this Article may, 
subject to the provisions of paragraphs 10  to 12, control the general level of its 
imports by restricting the quantity or value of merchandise permitted to be imported; Provided that the import restrictions instituted, maintained or intensified shall not 
exceed those necessary:  
(a)  to forestall the threat of, or to stop, a serious decline in its monetary reserves, or 
(b)  in the case of a contracting party with  inadequate monetary reserves, to achieve a 
reasonable rate of increase in its reserves.    In the context of a dispute, a developing country Member argued that Article XVIII was 
the principle expression of special and diff erential treatment in GATT 1994.  In its 
findings, the Panel ruled that  the measures at issue applied by the developing country Member violated – inter alia  -  Articles XI:1 and XVIII:11 of GATT 1994 and were not 
justified by Article XVIII:B.
9   
Two developing country Members – including one least-developed country Member – were making use of Article XVIII in 2000 bu t these have since ceased.  WT/BOP/R/88.  
One Member notified measures under Article  XVIII:B in 2009 (WT/BOP/N/65).   
                                                      
9 WT/DS90/R.    
  TN/CTD/W/33 
Page 8 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 ma y 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.
10  Since the WTO Agreement entered into force, three developing country 
Members sought recourse to Article XVII:C,11 and one developing country Member 
cited this provision during a dispute.    
Article XXXVI 
Provisions aimed at increasing the trade o pportunities 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 positi ve efforts designed to ensure that less-developed contracting 
parties secure a share in the growth in international trade commensurate with the needs of their economic development.    The average trade weighted tariff on indu strial imports from developing Members fell 
by 37 per cent after the cuts were completed following the conclusion of the Uruguay Round.   
4.  Given the continued dependence of many less-developed contracting parties on the 
exportation of a limited range of primary products, there is need to provide in the 
largest possible measure more favourable and acceptable conditions of access to world markets for these products, and wh erever 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.  See also under section on the Agreement on Agriculture.   
According to WTO's international trade statis tics, the value of exports of agricultural 
products from developing countries increased from US$165 billion in 2000 to US$373 billion in 2007.   
5.  The rapid expansion of the economies of the less-developed cont racting parties will 
be facilitated by a diversification of the structure of their economies and the avoidance 
of an excessive dependence on the export of primary products.  There is, therefore, 
need for increased access in the largest possible measure to markets under favourable 
conditions for processed and manufactured products currently or potentially of 
particular export interest to less- developed contracting parties.   A response to the provisions of paragraphs 3, 4 and 5 may be found in the maintenance 
of preferential tariff and other market acces s arrangements maintained under Members' 
GSP schemes, the GSTP, and other non-reciprocal preferential arrangements (some of which have been notified in the WT/COMTD/N /-- series).  See also the reference to 
improved preferential market access measures  for least-developed countries under the 
Decision on Measures in Favour of Least-Developed Countries.   
                                                      
10 WT/COMTD/39/Add.1. 
11 WT/COMTD/39.  
   TN/CTD/W/33
 Page 9PROVISION COMMENT 
Provisions under which WTO Members should safeguard the interests of developing country Members 
6.  Because of the chronic deficiency in the export proceeds and other foreign 
exchange earnings of less-developed contra cting parties, there are important 
inter-relationships between trade and financ ial assistance to devel opment.  There is, 
therefore, need for close and continuing collaboration between the CONTRACTING PARTIES and the international lending agenci es so that they can contribute most 
effectively to alleviating the burdens thes e less-developed contracting parties assume 
in the interest of their economic development.  The Uruguay Final Act includes a number of decisions relating to collaboration with 
other organizations.  The first is the Decision on achieving greater coherence in global 
economic policy-making which among other things, "notes that greater exchange rate 
stability based on more orderly underlying economic and financial conditions should contribute to 'the expansion of trade, sustainable growth and development, and the 
timely correction of external imbalance'. It recognizes that while difficulties whose 
origins lie outside the trade field cannot be  redressed through measures taken in the 
trade field alone, there are nevertheless inte r linkages between the different aspects of 
economic policy".  The WTO is therefore called upon to develop its cooperation with 
the international organizations responsible for monetary and financial matters.  As part of the Uruguay Final Act, Minist ers also adopted the Declaration on the 
Contribution of the World Trade Organization to Achieving Greater Coherence in 
Global Economic Policy-making, which recognizes, inter alia  that difficulties the 
origins of which lie outside the trade field cannot be addressed through measures taken 
in the trade field alone.  In addition, they adopted the Decision on the Relationship of 
the WTO with the International Monetary Fund which reaffirms that "that, unless otherwise provided for in the Final Act, the relationship of the WTO with the 
International Monetary Fund, with regard to  the areas covered by the Multilateral Trade 
Agreements in Annex 1A of the WTO Agreemen t, 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 Council ap proved WTO agreements with the IMF and 
the World 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 least-developed 
countries, donors and other development partners to respond to the trade development 
needs of least-developed countries. The Aid-for-Trade Initiative is another concrete example of the WTO working closely 
with the international lending agencies.  Fo r further information on the Aid-for-Trade 
Initiative see comments under Ar ticle XXXVIII of the GATT. 
7.  There is need for appropriate collaboration between the CONTRACTING 
PARTIES, other intergovernmental bodies a nd 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 on 29 September 1995 by an exchange of letters between the 
Director-General and the UN S ecretary General (WT/GC/W/10). 
Generally speaking, the WTO collaborates with  several intergovernmental bodies (see 
the Director-General's reports on Coherenc e in Global Economic Policy-Making, the 
most recent of which can be found in document WT/TF/COH/S/14).   
                                                      
12 WT/L/194.  
  TN/CTD/W/33 
Page 10 PROVISION COMMENT 
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 contractin g parties do not expect recipr ocity 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 negotiations in the Uruguay Round.  This is reflected both in the extent of bindings on industrial products and the average level of tariffs of the developing country 
Members.   
Article XXXVII 
Provisions aimed at increasing the trade o pportunities of developing country Members 
1.  The developed contracting parties shall to  the fullest extent possible - that is, except 
when compelling reasons, which may include legal reasons, make it impossible give 
effect to the following provisions: (a) Accord high priority to the reduction and elimination of barriers to products 
currently or potentially of particular ex port interest to less-developed contracting 
parties, including customs duties and other restrictions which differentiate unreasonably between such products in their primary and in their processed forms; A similar provision has been taken into account in the reduction of tariffs on tropical 
products during the Uruguay Round.  Members are currently negotiating the reduction 
and elimination of barriers to products of export interest to developing and least-developed countries in the agriculture and non- agricultural market access 
negotiations. 
  
4.  Less-developed contracting parties agree to take appropriate action in implementation of the provisions of Part IV for the benefit of the trade of other less-developed contracting parties, in so far as such action is consistent with their 
individual present and future development,  financial and trade needs taking into 
account past trade developmen ts as well as the trade in terests of less-developed 
contracting parties as a whole. See comments under the Decision on Measures  in Favour of least-developed countries. 
Provisions under which WTO Members should safeguard the interests of developing country Members 
1. (b) refrain from introducing, or increasing the incidence of, customs duties or 
non-tariff import barriers on products currently or potentially of particular export 
interest to less-developed contracting parties;  and (c) (i) refrain from imposing new fiscal measures, and (ii) in any adjustments of fiscal 
policy accord high priority to the reduction and elimination of fiscal measures, which 
would hamper, or which hamper, significantly the growth of consumption of primary products, in raw or processed form, wholly or mainly produced in the territories of 
less-developed contracting parties, and wh ich are applied specifically to those 
products.  
2.  (a) Whenever it is considered that effect is not being given to any of the provisions 
of subparagraph (a), (b) or (c) of paragraph 1, the matter shall be reported to the 
CONTRACTING PARTIES either by the contrac ting party not so giving effect to the 
relevant provisions or by any other interested contracting party.    
   TN/CTD/W/33
 Page 11PROVISION COMMENT 
(b) (i) The CONTRACTING PARTIES shall, if re quested so to do by any interested 
contracting party, and without prejudice to any bilateral consultations that may be 
undertaken, 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 objectives set 
forth in Article XXXVI.  In the course of th ese consultations, the reasons given in cases 
where effect was not being given to the provisions of subparagraph (a), (b) or (c) of paragraph 1 shall be examined.  
(ii) As the implementation of the provisions of subparagraph (a), (b) or (c) of 
paragraph 1 by individual contracting parties may in some cases be more readily 
achieved where action is taken jointly with  other developed contracting parties, such 
consultation might, where appropriate, be directed towards this end. (iii) The consultations by the CONTRACTI NG PARTIES might also, in appropriate 
cases, be directed towards agreement on joint action designed to further the objectives 
of this Agreement as envisaged in paragraph 1 of Article XXV.   
3.  The developed contracting parties shall: (a) make every effort, in cases where a government directly or indirectly determines 
the resale price of products wholly or mainly produced in the territories of 
less-developed contracting parties, to main tain trade margins at equitable levels. 
(b) give active consideration to the adoption of other measures designed to provide 
greater scope for the development of impor ts from less-developed contracting parties 
and collaborate in appropriate international action to this end.     
(c) have special regard to the trade interests of less-developed contracting parties 
when considering the application of other me asures 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 party shall afford to any other interested contracting party or contracting 
parties full and prompt opportunity for consultations under the normal procedures of 
this Agreement with respect to any matter or difficulty which may arise.  
Article XXXVIII 
Provisions aimed at increasing the trade o pportunities of developing country Members 
2. (c) collaborate in analysing the devel opment plans and po licies of individual 
less-developed contracting parties and in exam ining trade and aid relationships with a 
view to devising concrete measures to promote the development of export potential 
and to facilitate access to export market s for the products of the industries thus 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 succeeding well – but others ar e not, including a large number of least-
developed countries where trade is failing to make the contribution that it should be  
  TN/CTD/W/33 
Page 12 PROVISION COMMENT 
developed and, in th is connection, seek appropriate collaboration with  governments 
and international organizations, and in particular with organizations having 
competence in relation to financial assistan ce 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;   making to economic growth and poverty re duction.  The Aid-for-Trade initiative was 
endorsed at the WTO Ministerial Confer ence in Hong Kong in December 2005.
13  Its 
main aim is to assist developing countries and least-developed countries to reap greater, 
practical, trade benefits from enhanced  market access opport unities.  The WTO 
initiative brings together the beneficiary countries and their development partners, the 
Bretton Woods Institutions, Regional Development Banks and specialized 
intergovernmental agencies.  Aid for Trade is not meant to compete with existing Official Development Assistance flows instead , Aid-for-Trade flows are meant to assist 
with the implementation of WTO Agreements  and with building more trade-related 
capacity.  Such aid requires a commitment from trade, development and finance 
ministers in developed and developing as well as least-developed countries, as well as 
the support of private business in order to live up to its promise of catalysing trade-related investment. 
One of the Aid-for-Trade Task Force's conclusions in its report considered by the 
WTO's General Council in July 2006
14 was that existing mechanisms for monitoring, 
reviewing and evaluating Aid for Trade were inadequate and that improved monitoring 
and evaluation were essential for, on the on e hand, building confidence in the fact that 
increased Aid for Trade would be delivered and used effectively, and on the other, 
enhancing the credibility of donors' commitmen ts.  Greater transparency was needed to 
provide incentives for donors and recipients to work together more effectively to 
advance the Aid-for-Trade agenda.  The rationale for improved monitoring and evaluation is embodied in the Paris Declaration on Aid Effectiveness which states the 
need to strengthen mutual accountability between donor and recipient coun tries through 
improved transparency.   Members consider the WTO as being well placed  to carry out this monitoring role by 
reviewing on a regular basis whether Aid for Trade is being adequately funded and is 
delivering the expected results.   In 2007, a system of monitoring Aid-for-Trade flows 
was established at three levels: the global level, the national level and the donor level. 
The WTO worked closely with the World Bank and the Regional Development Banks 
and held three regional Aid-for-Trade revi ews in 2007: in Lima, Peru for the Latin 
America and Caribbean region; Manila, the Philippines for the Asia/Pacific region; and 
in Dar-es-Salaam, Tanzania for the Africa regi on.  The reviews gave recipients, donors 
and the private sector an oppo rtunity to work together on specific challenges, prioritize 
needs and design deliverable business plans.  A Global Aid-for-Trade Review and 
Debate was held at the WTO on 19-21 November 2007, where various inputs of the monitoring process were put together into a coherent picture of current trends, and 
where Members considered the results of th e WTO monitoring process.  The three main 
themes to emerge from these discussion s were the need to: encourage greater 
                                                      
13 Paragraph 57 of WT/MIN(05)/DEC.   
14 WT/AFT/1.    
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 Page 13PROVISION COMMENT 
developing-country ownership of the initia tive; strengthen evaluation, as well as 
monitoring; and shift the focus on the initiative from awareness raising to 
implementation.   
In 2008, Members continued to build on previous work.  Efforts were made to improve and streamline donor and recipient-countr y questionnaires, based on a series of 
consultations with delegations in the context of the WTO CTD, the OECD-DAC 
Aid-for-Trade Working Party, and other fora.  In addition, a Symposium on Monitoring and Evaluation of Aid for Trade was held on 15-16 September 2008 to help identify and 
assess suitable indicators – using existing methodology where possible – that could be 
used to help better assess the impact of Aid for Trade on the trade performance and 
capacity of developing and least-developed countries.   
In 2009, three regional Aid-for-Trade review s were held. The first, held in Lusaka, 
Zambia on 6 and 7 April, focused on the African North-South transport corridor. This 
was followed by the review for Latin Amer ica and the Caribbean on 7 and 8 May in 
Montego Bay, Jamaica and a finally the review  for Asia and the Pacific held in Siem 
Reap, Cambodia on 28 and 29 May.  The 2
nd Global Review of Aid for Trade was held 
on 6 and 7 July at the WTO's headquarters in Geneva.  Members were encouraged to 
honour their Aid-for-Trade pledges and press for new commitments, particularly in the context of the global economic slowdown.  Developing countries were encouraged to 
promote greater ownership of the Aid-for-Trade initiative through mainstreaming trade 
into their national and regional economic planning frameworks and dialogues and placing greater emphasis on the implementation of Aid-for-Trade projects, particularly 
through regional Aid-for-Trade events.  Work was to continue on further refining 
monitoring mechanisms and evaluation frameworks and on improving indicators and case studies showing Aid for Trade at work.  Greater dialogue with the private sector on 
Aid for Trade at the national, regional and gl obal levels was encouraged.  Members also 
stressed the need to focus on implementation.   
(e) collaborate in seeking feasible method s to expand trade for the purpose of 
economic development, through international harmonization and adjustment of 
national policies and regulations, through technical and commercial standards 
affecting production, 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 WTO/UNCTAD International Trade Centre 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 which WTO Members should safeguard the interests of developing country Members 
1.  The contracting parties shall collaborate jointly, with the framework of this 
Agreement and elsewhere, as  appropriate, to further the objectives set forth in 
Article XXXVI.    
2.  In particular, the CO NTRACTING PARTIES shall: 
(a) where appropriate, take action, including action through international 
arrangements, to provide im proved and acceptable conditions of access to world 
markets for primary products of particular interest to less-developed contracting In 2003, the delegations of Kenya Uganda and Tanzania tabled a non-paper in the CTD 
on the 'Declining Terms of Trade for Primary Products, and its Implications to Trade 
and Development of Primary Commodity Exporting Countries'.  The non-paper 
highlighted the problem posed to primary commodity exporting countries by the  
  TN/CTD/W/33 
Page 14 PROVISION COMMENT 
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; declining terms of trade and stated the need for the WTO to take action on the issue.  
Subsequently, in the the July Decision15, it was agreed that the issue of commodities 
should be taken into consideration, as appropriate, in the course of the Agriculture and 
NAMA negotiations.  As a result this issues is being dealt with in the ongoing negotiations on Agriculture and NAMA. 
This matter has generally been considered in UNCTAD from the inception.   
(b)  seek appropriate collaboration in ma tters of trade and development policy with 
the United Nations and its organs and agencies, including any institutions that may be created on the basis of recommendations by the United Nations Conference on Trade 
and Development;. See comment in relation to Article XXXVI:7.   
 
(d)  keep under continuous review the d evelopment of world trade with special 
reference to the rate of growth of the tr ade of less-developed contracting parties and 
make such recommendations to contracting parties as may, in the circumstances, be 
deemed appropriate; The CTD conducts regular reviews of the participation of developing countries in world 
trade.  (See WT/COMTD/W/162, and forthc oming paper for the CTD's December 2009 
meeting.)   
(f)  establish such institutional arrangeme nts as may be necessa ry to further the 
objectives set forth in Article XXXVI and to gi ve effect to the provision of this Part. The WTO CTD was established in 1995.  (See WT/L/46 for terms of reference.)   
                                                      
15 WT/L/579.    TN/CTD/W/33 
 Page 15 
 
 
  B. UNDERSTANDING ON THE BALANCE -OF-PAYMENTS PROVISIONS OF  THE GENERAL AGREEMENT 
ON TARIFFS AND TRADE 1994 
8. The Understanding on Balance-of-Payments Provi sions of the General Agreement on Tariffs 
and Trade 1994 contains two special and differentia l treatment provisions falling under the following 
categories.  
1. Flexibility of commitments, of action. and use of policy instruments 
 One provision (Paragraph 8). 
 
2. Technical assistance  
 One provision (Paragraph 12). 
 
9. Under the Transitional Review Mechanism pur suant to paragraph 18 of its Accession 
Protocol (WT/L/432), China agreed to notify info rmation on its foreign exchange and payments 
restrictions to the Committee on Balance-of-Payme nts Restrictions.  The Committee has held seven 
annual reviews of these measures since 2001 (W T/BOP/R/69, 71, 75, 80, 83, 87, 89).   
10. In the TPRM, the view has been expressed that , in implementation, hardly any distinction 
seemed now to be drawn between Article XII a nd Article XVIII:B of GATT 1994 (WT/TPR/M/33, 
paragraph 9).  This view has also been expressed in the discussions on implementation.   
  
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Page 16 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 provisions
16; 
Hereby agree as follows:  
Flexibility of commitments, o f action,  and use of policy instruments  
Procedures for balance-of-payments consultations 
8. Consultations may be held under the simplified procedures approved on 
19 December 1972 (BISD 20S/47-49, referred to in this Understanding as "simplified 
consultation procedures") 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 consultation procedures may also be used when the Trade Policy Review of a developing country Member is scheduled for the same calendar year as the date fixed 
for the consultations.  In such cases the decision as to whether full consultation 
procedures should be used will be made on the basis of the factors enumerated in 
paragraph 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 procedures.  
Technical assistance  
Notification and documentation 
12.  The Secretariat shall, with a view to facilitating the consultations in the 
Committee, prepare a factual background paper dealing with the different aspects of 
the plan for consultations.  In the case of developing country Members, the Secretariat document shall include relevant background and analytical material on the incidence 
of the external trading environment on the balance-of-payments situation and prospects 
of the consulting Member.  The technical assist ance services of the Secretariat shall, at 
the request of a developing country Member, assist in preparing the documentation for 
the consultations.  
                                                      
16 Nothing in this Understanding is intended to modify the rights  and obligations of Members under Articles XII or XVIII:B of GAT T 1994.  The provisions of 
Articles XXII and XXIII of GATT 1994 as ela borated and applied by the Dispute Settlement Understanding may be invoked with resp ect to any matters arising from the 
application of restrictive import measures taken for balance-of-payments purposes.  TN/CTD/W/33 
 Page 17 
 
 
  C. AGREEMENT ON AGRICULTURE  
11. The Agreement on Agriculture contains 14 special  and differential treatment provisions.  The 
special and differential treatment provisions of  the Agreement fall under four categories.   
12. Provisions falling under categories 1 and 4 cove r positive actions to be taken by Members 
with respect to developing country Members, including least-developed countries and Net 
Food-Importing Developing Country Members (NFIDC s).  Provisions falling under categories 2 and 3 
cover actions developing countries may take as a result of exemptions, time-bound or otherwise 
provided for in the Agreement.  With the excepti on of Article 12.2, available data show that 
developing countries made use of all provi sions available in these two categories. 
13. Under the notification requirements adopted by the Committee on Agriculture (G/AG/2 and 
G/AG/2/Add.1), least-developed countries are to s ubmit notifications on domestic support only every 
two years.  Developing countries are to notify a nnually but the Committee on Agriculture may, upon 
request, set aside parts of the notification requirement s.  To date, there has been no request for such 
flexibility. 
1. Provisions aimed at increasing trade opportunities of developing country Members 
 One provision (Preamble to the Agreement).   
 
2. Transitional time-periods 
 One provision (Article 15.2). 
 
3. Flexibility of commitments, of action, and use of policy instruments 
Nine provisions (Article 6.2;  Article 6.4;  Ar ticle 9.2(b)(iv);  Article 9.4;  Article 12.2;  
Article 15.1;  Annex 2, paragr aph 3 and footnote 5;  Domestic food aid:  Annex 2, 
paragraph 4, footnotes 5 and 6;  Annex 5, Section B). 
 
4. Provisions relating to least-developed country Members 
 Three provisions (Article 15.2, Article 16.117 and Article 16.218). 
 
                                                      
17 This provision is also available to NFIDCs.   
18 This provision is also available to NFIDCs.    
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Page 18 AGREEMENT ON AGRICULTURE 
 
PROVISION COMMENT 
Provisions aimed at increasing trade opportunities of developing country Members 
Preamble 
Having agreed that in implementing their commitments on market  access, developed 
country Members would take fully into account the particular needs and conditions of developing country Members by providing fo r 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 particular interest to developing countries (e.g. average 
tariff reduction of 43 per cent for tropical agricultural products) and often their  accelerated implementation.   
Transitional time-periods 
Article 15.2  Developing country Members shall have the flexibility to implement reduction 
commitments over a period of up to 10 years.   Least-developed country Members shall 
not be required to undertake reduction commitments. Used by developing and least-developed countries in the establishment of scheduled 
commitments in market access, domestic support, and export subsidies.  The transition 
period is no longer valid for developing country Members.   
Flexibility of commitments, of action, and use of policy instruments 
Article 6.2 (Domestic Support Commitments) 
In accordance with the Mid-Term Review  Agreement that government measures of 
assistance, whether direct or indirect, to encourage agricultural and rural development 
are an integral part of the developmen t 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 support 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 
recourse to this provision during the implementation period.  These include: Bahrain, 
Bangladesh, Barbados, Bolivarian Republic of Venezuela, Brazil, Burundi, Chile, 
Colombia, Costa Rica, Cuba, Egypt, Fiji, Th e Gambia, Honduras, India, Jordan, Korea, 
Malawi, Malaysia, Maldives, Mauritius, Mexico, Morocco, Namibia, Oman, Panama, 
Paraguay, Philippines, Sri Lanka, Thailand, Tunisia, Turkey, United Arab Emirates and 
Uruguay.  See Members notificati ons in the G/AG/N/-- series.  
Article 6.4 (b) (Domestic Support Commitments- calculation of current total AMS) 
For developing countr y Members, the de minimis percentage under this paragraph 
shall be 10 per cent. 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 period is 
reflected in the notifications submitted by a number of developing country Members, including: Bangladesh, Barbados, Brazil, Chile, India, Israel, Jordan, Korea, Mexico, 
Pakistan, Panama, Peru, Philippines, Saudi Arabia, Thailand, Tunisia, Turkey and 
Uruguay.  See Members notifica tions in the G/AG/N/-- series.  
   TN/CTD/W/33
 Page 19PROVISION COMMENT 
Article 9.2(b)(Budgetary outlays for export subsidies) 
(iv) the Member's budgetary outlays for export subsidies and the quantities benefiting 
from such subsidies, at the conclusion of the implementation period, are no greater 
than 64 per cent and 79 per cent of the 19 86-1990 base period level s, respectively.  For 
developing country Members these percen tages shall be 76 and 86 per cent, 
respectively. A number of developing countries took accoun t of the provision in  establishing their 
Schedules. All developing country Members having scheduled export subsidy 
reduction commitments (e.g., the Bolivarian Republic of Venezuela, Brazil, Colombia, 
Indonesia, Israel, Mexico, Romania, 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, developi ng country Members shall not be required 
to undertake commitments in respect of the export subsidies listed in subparagraphs (d) 
and (e) of paragraph 1 above, provided that these are not applied in a manner that 
would circumvent reduction commitments:19 Developing countries took account of the pr ovision in the esta blishment of their 
Schedules.   A number of developing countries (e.g., India, Korea, Mexico, Morocco, Pakistan and 
Tunisia) notified the use of Article 9.1(d) and/or Article 9.1(e) export subsidies under 
this provision.  See developing country Me mbers 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 devel oping 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 differe ntial and more favour able treatment for 
developing country Members is an integral  part of the negotiation, 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. The Schedules of developing countries and least-developed countries reflect the 
flexibility on ceiling bindings, longer implementation periods, and lower reduction 
commitments in market access, domes tic support and export subsidies. 
Annex 2, paragraph 3, footnote 5 (Public stockholding for food security purposes) 
For the purposes of paragraph 3 of Annex 2, governmental stockholding programmes 
for food security purposes in developing c ountries whose operatio n is transparent and 
conducted in accordance with officially published objective criteria or guidelines shall be considered to be in conformity with th e provisions of this paragraph, including 
programmes 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. Developing countries took account of the provision in the es tablishment of the 
Schedules.  This particular category of government assistance has been implemented by 
several developing country Members, as reflected in their respective notifications.  See 
Members notifications in the G/AG/N/-- series. 
Annex 2, paragraph 4, footnotes 5 & 6  (Domestic food aid) For the purposes of paragraphs 3 and 4 of  Annex 2, the provision of foodstuffs at subsidized prices with the objective of meeting food requirement of urban and rural 
poor in developing countries on a regular basis at reasonable prices shall be 
considered to be in conformity with the provisions of this paragraph. Developing countries took account of this provision in the es tablishment of the 
Schedules.  This particular category of government assistance has been implemented by several developing country Members, as reflected in their respective notifications.  See 
Members notifications in the G/AG/N/-- series. . 
                                                      
19 Memo: paragraphs (d) and (e) of Article 9.1 of the Agreement on Agriculture refer to the following export subsidy policies: 
"(d) the provision of subsidies to reduce the costs of marketing exports of agricultural products, (other than widely available  export promotion and advisory services) 
including handling, upgrading and other processing costs, and the costs of international transport and freight;"  and  
"(e) internal transport and freight charges on export shipments, provided or mandated by governments, on  terms more favourable  than for domestic shipments;"  
  TN/CTD/W/33 
Page 20 PROVISION COMMENT 
Annex 5, Section B 
7.  The provisions of paragraph 2 of Article 4 shall also not apply with effect from the 
entry into force of the WTO Agreement to a primary agricultural product that is the 
predominant staple in the traditional diet of a developing country Member and in 
respect of which the following conditions, in addition to those specified in 
paragraph 1(a) through 1(d), as they apply to the products concerned, are complied 
with:  (a)  minimum access opportunities in respect of the products concerned, as specified in 
Section I-B of Part I of the Schedule of  the developing country Member concerned, 
correspond to 1 per cent of base period domestic consumption of the products 
concerned from the beginning of the first year of the implementation period and are 
increased in equal annual instalments to 2 per cent of corresponding domestic consumption in the base period at the beginning of the fifth year of the implementation 
period.  From the beginning of the sixth year of the implementation period, minimum 
access opportunities in respect of the products concerned correspond to 2 per cent of corresponding domestic consumption in the base period and are increased in equal 
annual instalments to 4 per cent of corresponding domestic consumption in the base 
period until the beginning of the 10th year.  Thereafter, the level of minimum access 
opportunities resulting from this formula in the 10th year shall be maintained in the 
Schedule of the developing country Member concerned;  The Schedules of Korea
20, the Philippines21 and Chinese Taipei22, reflect recourse to 
this provision.    
(b) appropriate market access opportunities hav e been provided for in other products 
under this Agreement. 10.  In the event that special treatment under paragraph 7 is not to be continued 
beyond the 10th year following the beginning of the implementation period, the 
products concerned shall be subject to ordinary customs duties, established on the basis of a tariff equivalent to be calculated in accordance with the guidelines 
prescribed in the attachment hereto, which shall be bound in the Schedule of the 
Member concerned.  In other respects, the provisions of paragraph 6 shall apply as modified by the relevant special and diffe rential treatment a ccorded to developing 
country Members under  this Agreement.  
Provisions relating to least-developed country Members 
Article 15.2 
Developing country Members shall have the flexibility to implement reduction 
commitments over 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.   
                                                      
20 Flexibility extended until 2014 (see G/MA/TAR/RS/98). 
21 Flexibility extended up to 30 June 2012 (see G/MA/TAR/RS/99). 
22 However, Chinese Taipei has already "tariffied" the tariff lin es previously subject to this flexibility (see G/MA/TAR/RS/88).  
   TN/CTD/W/33
 Page 21PROVISION COMMENT 
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 of 
the Reform Programme on Least-Develop ed and Net Food-I mporting Developing 
Countries. Information on actions undertaken within th e framework of the decision is  contained 
in the comments relating to paragraph 3(iii)  of the Decision on Measures Concerning 
the Possible Negative Effects of the Reform  Programme on Least-Developed and Net 
Food-Importing Developing Countries.   
Article 16.2 
The Committee on Agriculture shall monitor, as appropriate, the follow-up to this 
Decision. The Decision has been on the agenda of virtually every meeting of the Committee on 
Agriculture.  Please see the comments relating to paragraph 3(iii) of the Decision on 
Measures Concerning the Possible Negative Effects of the Reform Programme on 
Least-Developed and Net Food-Impor ting Developing Countries.   
 TN/CTD/W/33 
Page 22  
 
  D. 
AGREEMENT ON THE APPLICATION OF SANITARY AND PHYTOSANITARY MEASURES  
14. The Sanitary and Phytosanitary Measures Agre ement (SPS Agreement) contains six specific 
special and differential treatment provisions  which fall under three broad categories: 
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 Two provisions (Article 10.1 and 10.4). 
 
2. Transitional time-periods 
 Two provisions (Article 10.2 and 10.3). 
 3. Technical assistance 
 Two provisions (Article 9.1.and 9.2). 
 15. In addition, guidelines and decisions adopted by the Committee have regularly taken into 
consideration the specific needs and concerns expr essed by, and contain provisions for, developing 
country Members.  These include: 
(a) Recommended Procedures for Implementing the Transparency Provisions
 of the 
Sanitary and Phytosanitary Measures Agreement (G/SPS/7/Rev.3);   
(b) Guidelines to Further the Practical Implementation of Article 5.5  (G/SPS/15);   
(c) Decision on the Implementation of Article 4 of the Agreement regarding Recognition 
of Equivalence  (G/SPS/19/Rev.2);  and 
(d) Procedure to Enhance Transparency of Sp ecial and Differential Treatment in Favour 
of Developing Country Members (G/SPS/33/Rev.1).   
(i) Equivalence 
16. At its Special Session on 18 October 2000, the General Council requested the SPS Committee 
"to examine the concerns of developing countries regarding the equivalence of SPS measures and to 
come up with concrete options as to how to d eal with them".  The SPS Committee had already 
embarked on work on equivalence in the contex t of the First Review of the operation and 
implementation of the SPS Agreement, completed in 1999 (G/SPS/12).  The SPS Committee adopted guidelines on the Implementation of Article 4 of  the Agreement regarding the Recognition of 
Equivalence in October 2001 (G/SPS/19).  Further guidance and clarifications were subsequently 
agreed, and revised guidelines were adopt ed in July 2004 (G/SPS/19/Rev.2).   
17. In the Second Review of the SPS Agreement ( 2005), the Committee encouraged Members to 
provide information regarding their experiences in the implementation of Artic le 4 on equivalence and 
in the use of the guidance developed by the Committ ee.  In particular, Members were encouraged to 
notify any agreements reached on the recognition of  equivalence.  The following Members have 
provided information under this agenda item:  Braz il and Chile (June 2005), Egypt (March 2006) and 
the United States (June 2007).  In August 2007, Panama submitted the first notification on a 
recognition of equivalence (G/SPS/N/EQV/PAN/1) .  A second notification of the recognition of 
equivalence of SPS measures was submitted to th e Committee in 2008 by the Dominican Republic 
(G/SPS/N/EQV/DOM/1).  TN/CTD/W/33 
 Page 23 
 
 
  18. The international standard-setting organizati ons referenced in the SPS Agreement have 
developed guidance in this area, and the Code x Alimentarius Commission (Codex), International 
Plant Protection Convention (IPPC) and the World Organization for Animal Health (OIE) have 
provided information on equivalence at each meeting of the SPS Committee since June 2005.  The 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.
23  The OIE has developed guidelines for judgement of the equivalence 
of zoo-sanitary measures.24  At the October 2008 meeting of th e Committee, the OIE elaborated on a 
new approach on equivalence under analysis by two ad hoc groups.  The IPPC adopted in 2005 an 
international standard for phytosanitary measures wi th guidelines for determination and recognition of 
equivalence of phytosanitary measures (ISPM 24).  In addition, ISPM 1, which also includes 
principles on equivalence, was revised in 2006.25 
(ii) Transparency 
19. In the Second Review (2005), the Committee:  (i) encouraged Members to ensure full 
implementation of the transparency provisions of the SPS Agreement;  (ii) asked that developing 
country Members clearly identify specific problems faced in implementing the transparency 
provisions of the Agreement;  and (iii) asked th at assistance be provided to least-developed and 
developing country Members in order to enable them  to fully implement the transparency provisions 
and to make use of the benefits associated with transparency.   
20. Managing information on transparency remain s, however, challenging for many developing 
country Members that struggle with implementing basi c obligations with respect to the transparency 
provisions of the SPS Agreement.  Many developing  country Members have flagged their need for 
assistance and support to resolve their individual tr ansparency difficulties, for example with the 
process of sending notifications to the WTO.  Othe r difficulties faced by developing country Members 
relate to the operation of their SPS National Notifi cation Authority and their National Enquiry Point. 
21. In adopting revised Recommended Procedures for Implementing the Transparency Provisions  
of the SPS Agreement in June 2008 (G/SPS/7/Rev. 3), the SPS Committee made further efforts to 
address these difficulties.  In ad dition, an informal mentoring mechanism, facilitated by the 
Secretariat, was established.  Under this procedure,  a number of officials responsible for transparency 
in developing country Members have already been "matched" with officials in other Members who will provide guidance when requested.
26  A step-by-step procedural manual on transparency, 
including suggestions for the effective operation of SPS National Enquiry Points and models for 
correspondence, has also been produced to  assist developing country Members. 
(iii) Transparency of Special and Differential Treatment 
22. In 2004, the SPS Committee formally adopted a Procedure to Enhance the Transparency of 
Special and Differential Treatment.27  The Committee agreed to review the proposed notification 
process after one year to evaluate its implementa tion, and determine whether changes were required 
and/or its continuation warranted.  According to th is procedure, if an exporting developing country 
Member identifies in its comments significant di fficulties with a proposed SPS measure notified by 
another Member, the Member proposing to intro duce the measure will, upon request, enter into 
                                                      
23 http://www.Codexalimentarius.net/download/standards/10047/CXG_053e.pdf  
24 http://www.oie.int/eng/normes/en_mcode-2004.htm  
25https://www.ippc.int/servlet/B inaryDownloaderServlet/124047_ 2007_ISPMs_book_Engl.doc?filena
me=1187683730555_ISPMs_1to29_2007_En_with_convention.doc&refID=124047  
26 G/SPS/W/217. 
27 G/SPS/33.   TN/CTD/W/33 
Page 24  
 
  discussions to examine whether and how the identified  problem could best be addressed to take into 
account the special needs of the exporting developi ng country Member.  Resolution of the concern 
identified could include one or a combination of (1 ) a change in the measure;  (2) the provision of 
technical assistance;  or (3) the provision of speci al and differential treatment.  Members agreed to 
inform the Committee regarding the response provided to such requests.  Revi sions to the procedure 
were currently being considered by the SPS Committee to facilitate its use. and, at its December 2009 
regular meeting, the Committee adopted a revision of  the procedure to enhance the transparency of 
special and differential treatment.
28   
23. In the Second Review (2005), the Committee encouraged Members requiring technical 
assistance to identify their specific needs in a clear and detailed manner to permit those needs to be 
effectively addressed.  The Committee also encour aged Members providing technical assistance to 
keep it informed of specific programmes of assist ance.  Members were encouraged to report on the 
effectiveness of the technical assistance received,  and, on the basis of that information, and 
information on the experiences of Members in the provision of technical assistance, the Committee 
would consider identifying best practices in the area of SPS-related technical assistance.  The 
Committee invited Members to share information on their experiences regarding the use of the tools 
developed by the Secretariat to assist Members w ith the understanding and implementation of the SPS 
Agreement.  Finally, the Committee requested the S ecretariat to keep it informed of its relevant 
technical assistance activities and of the activities of the Standards and Trade Development Facility 
(STDF), and invited observer organi zations to report on their capacity-building activities relevant to 
the SPS Agreement.   
24. The STDF was established in September 2002 fo llowing the commitment made by the Heads 
of the WHO, the FAO, the WTO, the OIE and the World Bank at the Doha Ministerial Conference to 
explore new technical and financial mechanisms to promote the efficient use of resources in 
SPS-related activities.  The STDF has two main aims:  (i) to assist developing countries enhance their 
expertise and capacity to analyze and to implemen t international SPS standards, improve their human, 
animal and plant health situation, and thus their ability  to gain and maintain market access;  and (ii) to 
act as a vehicle for coordination among technical assi stance providers relating to the mobilization of 
funds, the exchange of experience and the dissemination of good practice in relation to the provision and receipt of SPS-related technical assistance.  Secretariat documents give regular overviews and 
updates of STDF activities, including funding offere d for projects and project preparation grants in 
developing countries.
29   
(iv) Special and Differential Treatment 
25. A report to the General Council on the proposals referred to the SPS Committee was adopted 
in June 2005.30  The report expresses the Committee's co mmitment to continue to examine the 
proposals before it, and any revision of these pr oposals, with the aim of developing specific 
recommendations for a decision.  The report also id entifies elements for discussion on further work to 
assist the Committee to address the concerns underlyi ng the proposals as identified by Members, with 
a view to fulfilling the Doha Development Mandate .  Discussion of these elements commenced at the 
Committee meeting of October 2005. 
26. During 2006, the Committee also continued its ex amination of the implementation of the SPS 
Agreement and the concerns of developing country Members.  The proposals referred to the SPS 
Committee by the General Council were on the agenda  of each meeting of the Committee.  Although 
there were substantive discussions of some revisions informally suggested by the African Group at the 
                                                      
28 G/SPS/33/Rev.1. 
29 G/SPS/GEN/595, 648, 718, 748, 774, 847, 865 and 877. 
30 G/SPS/35.  TN/CTD/W/33 
 Page 25 
 
 
  February, March and October meetings, the Committee was not able to reach a decision on any of the 
specific proposals as presented.31  However, with a view to fulfilling the Doha Development Mandate, 
several Members suggested approaches to adva nce the work of the Committee to address the 
proposals as identified by Members including seeking clarification of the concerns underlying the proposals.  In June 2006, the United States introduced a paper containing a compilation of ideas 
related to technical assistance and special and differential treatment
32, taking into account information 
provided by developing country Members at the Wo rkshop on the Implementation of the Agreement, 
held in March 2006.33 
27. At an informal meeting on special and di fferential treatment held in February and 
March 2007, the Committee further discussed the five proposals on special and differential treatment 
referred to it in August 2004.  In particular:  (i ) the G/SPS/33 procedure and its extension until 2008;  
(ii) the G/SPS/35 report;  (iii) the Committee's di scussion of the African Group's revisions to its 
proposal on Article 9.2;  (iv) the adoption by the General Council of the proposal from a number of small and vulnerable economies;  and (v) Members' submissions on technical assistance and the paper from the United States on Special and Differentia l Treatment (G/SPS/W/198).  A revised proposal 
regarding Article 10.1 was presented to the Commit tee in June 2007 and discussed at its October 
meeting.
34  The latest report of the Chairman of the SPS Committee to the General Council on special 
and differential treatment was in 2007.35    
 
                                                      
31 G/SPS/41. 
32 G/SPS/W/198. 
33 G/SPS/R/41. 
34 JOB(07)/99. 
35 G/SPS/46.  
  TN/CTD/W/33 
Page 26 AGREEMENT ON THE APPLICATION OF SANI TARY 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 take account of the special needs of developing country Members, and in 
particular of the least-developed country Members. The first proposal relating to Article 10.1 has been addressed, in part, by the procedure 
agreed in G/SPS/33.  See de tails below on G/SPS/33.   
Some developing country Members expressed the view that although Article 10.1 provided that the special needs of developing countries shall be taken into account in 
the preparation and application of SPS measures, this had rarely been done.   
In the discussion of the proposal relating to Article 10.1 at an informal meeting in October 2007, several Members again stressed  their concern that modifications to the 
text of the SPS Agreement would upset the delicate balance of rights and obligations 
contained therein.  Several Members noted that it was difficult for a Member considering the application of a food safety, plant or animal hea lth protective measure 
to identify the special needs of developing countries and to take these into account.   
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 Decembe r 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 pr ovided three reports regarding his efforts in this area, the last 
one in the lead up to the Doha Ministerial Conference.36  At the Doha Ministerial 
Conference, Members urged him to continue his efforts to facilitate participation of 
developing countries in standard setting.   Some developing country Members stressed that the participation of developing 
countries in international standard-setting bodies remained inadequate, and that as a  
result, international standards were ofte n adopted without taki ng into account the 
problems and constraints facing developing countries.  The point was made that active 
participation in standard setting required adequate institutional infrastructure, human 
and financial resources and effective follow-up capabilities.   
 One proposal was that WTO Members establish a joint fund with the purpose of 
assisting developing countries to increase their participation in the work of the SPS 
Committee and in the international standard-setting bodies.  A group of developing 
country Members suggested that standards should only be recognized by the Agreement if the participation of countries from different geographical areas and levels 
of development had been ensured in their formulation, and if the specific conditions 
prevailing in developing countries had been taken into account.
37  Some developing 
country  Members reported to the Trade Policy Review Body that although developing  
                                                      
36 WT/GC/45, WT/GC/46, WT/GC/54. 
37 G/SPS/GEN/128, G/SPS/GEN/W/85 , G/SPS/R/19 and G/SPS/W/105.  
   TN/CTD/W/33
 Page 27PROVISION COMMENT 
 countries participate in the policy-making committees of international bodies such as 
the Codex Alimentarius they are grossly outnumbered in these deliberations, at times 
resulting in standards development not c onducive to their implementation.   
 The growing consensus that financial support was needed to enhance participation of 
developing country Members in international organizations led to the creation of several funding initiatives.  The Heads of the FAO, the OIE, the WHO, the World Bank 
and the WTO issued a joint statement during the Doha Ministerial Conference 
reaffirming their commitment to enhance deve loping countries' capacity to participate 
effectively in the development and application of international standards and in taking 
full advantage of trade opportunities.
38  (These discussions led to the establishment of 
the STDF, described in more detail in the section above on Technical Assistance under 
"General Comments".)    
 Since the proposals were submitted in 2002, a number of developments have occurred 
which address some of the underlying concerns.  With respect to the three standard-
setting bodies of relevance under the SPS Agreement, trust funds have been established 
to increase participation of developing country Members in the standard-setting 
activities of the IPPC, of the FAO/WHO Codex and of the OIE.   
 In addition, the OIE supports the participation of developing country Members in the 
elaboration of standards by ensuring that  experts from every region participate in 
developing the draft text of a scientific standard.   The Codex and the IPPC have trust 
funds which sponsor the participation of officials from developing country Members 
and economies in transition 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.   
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 a ccorded on products of interest to developing country 
Members so as to maintain opportunities for their exports. The proponents were of the view that the current interpretation of the phrase "longer 
time-frame for compliance" found in paragraph 3.1 of the Doha Decision on 
Implementation-Related Issues and Concerns was not sufficient for operationalizing 
this Article.   The Decision on Implementation-Related Issues and Concerns taken at the Doha 
Ministerial Conference in 2001 included, inter alia , a clarification on Article 10.2.
39  It 
specifies that where the appropriate level of protection allows scope for the phased 
introduction of SPS measures, the "longer ti me-frame for compliance" referred to in 
Article 10.2 shall normally mean at least six months.  Where the phased introduction of 
a new measure is not possible, but a Member  identifies specific problems, the Member 
                                                      
38 WT/MIN(01)/ST/97. 
39 WT/MIN(01)/17, paragraph 3.1.  
  TN/CTD/W/33 
Page 28 PROVISION COMMENT 
applying the new measure shall enter into consultations, upon request, to try to find a 
mutually satisfactory solution.  The Decision also indicated that in the context of 
paragraph 2 of Annex B of the SPS Agreement, a period of six months shall normally 
be provided between the publication of a measure and its entry into force. India had proposed that, in relation to 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, not less than 
six months, shall be accorded, upon request, on products of interest to developing 
country Members so as to maintain opportunities for their exports.  However, some 
Members remain concerned with the notion of agreeing to mandatory time-frames for 
developing countries to comply with thei r SPS obligations and there has been no 
consensus on India's proposal.   In the SPS Committee, Egypt sought clarifi cation about the time-frames referred to in 
Article 10.2 and those related to the tran sparency obligations of Members.  The 
relationship between the time-frames in diff erent provisions of the SPS Agreement is 
described in G/SPS/GEN/819.   
Article 10.3  
With a view to ensuring that developing c ountry Members are able to comply with the 
provisions of this Agreement, the Committee is  enabled to grant to such countries, upon 
request, specified, tim e-limited exception in whole or in  part from obligations under 
this Agreement, taking into  account their financial, tr ade and development needs. To date, no request has been made under Article 10.3.   
The proponents claim that their focus is on ensuring predictability of the process to 
request such an exception, while other Members are concerned that the proposal would prejudge the outcome of such requests and amount to automatic granting of waivers.   
It was reported at the General Council in July 2008 that, on those two proposals 
relating to Article 10.3 of the SPS Agreement,  Members had been able to narrow their 
differences.  New ideas and language put forward enabled the circulation of a single 
revised text.  While there were still some concerns on the implications of certain words 
in the text, Members seem not too far from convergence.  The General Council agreed that with a view to ensuring that developi ng country Members are able to comply with 
the provisions of the SPS Agreement, they shall be eligible for specified, time-limited 
exceptions in whole, or in part, from the obligations under the Agreement.  Any developing country with difficulties to comply with the provisions of the SPS 
Agreement may request such ex ceptions to the SPS Committee.  In this regard, the SPS 
Committee shall give [positive and] expeditious consideration to such a request and 
take a decision [as appropriate] no later than at the third meeting at which the request is 
considered and in any case within 12 months, on any request made by such Members under Article 10.3 of the Agreement, taking into account their individual financial, 
trade and development needs.  Furthermore,  Members shall facilitate the provision of 
technical assistance either bilaterally or  through the appropriate international 
organizations, if requested by a developing co untry Member in relation to its request 
for a specific time-limited exception. 
The concern expressed by many delegates in the SPS Committee is  that a decision 
regarding Article 10.3 could impose requirements upon the SPS Committee without it 
having been consulted.  In particular, if the SPS Committee is to be mandated to 
finalize decisions regarding requests within a limited period of time, it would be useful  
   TN/CTD/W/33
 Page 29PROVISION COMMENT 
for the Committee to first develop a procedure for the handling of such requests, 
including clarification of the type of information a requesting Member would be 
expected to provide, in order to ensure the request can be addressed in the time 
provided. 
Technical assistance 
Article 9.1  Members agree to facilitate the provision of technical assistance to other Members, 
especially developing country Members, either bilaterally or through the appropriate 
international organizations.  Such assistance may be, inter alia, in the areas of processing technologies, research and infras tructure, 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 t echnical expertise, training and equipment 
to allow such countries to adjust to, and comply with, sanitary or phytosanitary 
measures necessary to achieve the appropria te level of sanitary or phytosanitary 
protection in their export markets. The SPS Committee discussed technical assistance on the basis of a typology prepared 
by the Secretariat (G/SPS/GEN/206) and ot her documents.  The four categories of 
technical assistance identified were: informat ion;  training; "soft" infrastructure 
development;  and "hard" infrastructure development. In October 2006, the Secretariat prepared a preliminary analysis of SPS-related 
technical assistance (G/SPS/GEN/ 726), with a view to addre ssing issues regarding the 
effectiveness of assistance provided.  The Co mmittee agreed to contin ue to consider the 
issue, and to explore the possibility of identifying best practices in the area of 
SPS-related technical assistance. 
The STDF organized a Special Workshop on  Good Practice in SPS-related technical 
cooperation in October 2008, in collaboration with the OECD.  The workshop 
presented the results of research on good practice in SPS-related projects identified by 
Members as having been successful, and cons idered how to apply the Paris Principles 
on Aid Effectiveness in this area.
40 
Article 9.2  
Where substantial in vestments are required in or der for an exporting developing 
country Member to fulfil the sanitary or phytosanitary 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 mar ket access opportunities for 
the product involved. The view was expressed that special and differential treatment 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 f acilities and technologies needed to comply 
with SPS obligations.41   
Noting their growing interest in trading with other developing countries, a number of 
developing country Members expressed concer n that proposals for technical assistance 
to be provided by developed countries to specific developing country trading partners could discriminate among trading partners.  While recognizing the importance of 
needs-based technical assistance, other delegations also disagreed with language that 
would require some countries to  provide technical assistance.   In addition, a number of 
delegations suggested that special and diff erential treatment and technical assistance 
could be provided by some developing coun tries to other developing countries.  Some 
Members also noted that justified SPS m easures should not be withdrawn simply 
because some Members might have difficulty  complying with the requirement.    
                                                      
40 G/SPS/GEN/875. 
41 G/SPS/R/19 and  G/SPS/GEN/128.  
  TN/CTD/W/33 
Page 30 PROVISION COMMENT 
 At an informal meeting on 28 March 2006, the African Group info rmally circulated a 
revision of their proposal on Article 9.2.  The revised proposal sets out a procedure 
whereby a developing country Member that identifies specific problems in fulfilling the 
SPS requirements of an importing Member can request consultations with the aim of 
resolving the problems.  The resolution can take the form of modifications of the 
measure, technical assistance or special an d differential treatment, and the resolution 
should be reported to the SPS Committee.  The revised proposal indicates that any technical assistance provided to resolve the tr ade problems would be fully funded, so as 
to avoid financial obligations on the part of the recipient. 
 Many Members sought clarification as to how this proposal differed from the procedure 
already adopted by the SPS Committee in October 2003.  In addition, several Members 
highlighted problems in relation to providing technical assistance on a fully-funded 
basis, noting the need to ensure commitment to projects on the part of beneficiaries.  The African Group indicated that it was still considering revisions of other proposals. 
In discussions of the Article 9.2 proposals, some developing country Members have 
indicated that although an substantial amount of technical assistance is provided in the SPS area, in many cases this assistance is no t appropriate or does not correspond to the 
needs of the developing country.   
Several Members have also created specific 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.
42  Furthermore, bilateral technical assi stance related to SPS capacity is being 
provided by many Members.43   
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 national capacities on SPS matters.  
The IPPC developed a diagnostic tool, the Phytosanitary Capacity Evaluation (PCE), to 
help countries address thei r current capacity and iden tify needs for assistance.
44  
Similar diagnostic tools have been developed by the FAO/WHO with respect to food 
safety, and recently by OIE.45  A workshop on these diagnostic tools was organized by 
the STDF and held in the margins of the April 2008 meeting of the SPS Committee.  In 
addition to information from the OIE, IPPC and the Codex, other observers 
organizations, including FAO, the World Bank, OIRSA, IICA, UNIDO and UNCTAD, provide regular updates concerning their provision of technical assistance. 
 
 
                                                      
42 G/SPS/GEN/549. 
43 Paragraphs 27 to 46 of document G/SPS/GE N/543 provide a summary descri ption of recent actions taken to enhance the provision o f SPS-related technical assistance. 
44 http://www.ippc.int 
45 See G/SPS/GEN/525;  also "Performance, Visi on and Strategy (PVS) for National Veterinary Services", available from http://www. oie.int  
   TN/CTD/W/33
 Page 31PROCEDURES/GUIDELINES/RECOMMENDATIONS COMMENT 
Committee Decision on Procedure to enhance transparency of Speci al and Differential treatment in favour of developing country M embers 
G/SPS/33/Rev.1. 
 One of the specific issues raised in th e Committee has been the need to enhance 
transparency regarding the provision of sp ecial and differential treatment.  In this 
regard, Egypt proposed the inclusion of a special and differential treatment box in the 
SPS notification format.46  In response, Canada proposed that an importing country 
should consider any requests for special  and differential treatment or technical 
assistance made in response to their notification of a new measure and notify the SPS 
Committee of any subsequent action.47  In March 2003, the Committee adopted in 
principle the Canadian proposal and in October 2004 it adopted an elaboration of the 
steps to implement this procedure.48  This procedure provides for the submission of 
specific addenda to notifications which indi cate when special and differential treatment 
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 the 2005 Review, the Committee agreed to continue to consider specific, concrete actions to address the problems faced by  least-developed and developing country 
Members in the implementation of the SPS Agreement and in making use of the 
benefits of the Agreement.  Members we re encouraged to provide information 
regarding the special and differential treat ment or technical assistance they have 
provided in response to specific needs id entified by Members in  accordance with the 
procedure adopted by th e Committee (G/SPS/33). 
In February 2006, the Co mmittee agreed to further extend the procedure for 
transparency of special and differential treat ment or technical assistance provided in 
response to the specific needs of developing country Members (G/SPS/33/Add 1).  
Unfortunately, to date there has been no indication that Members are using this 
procedure, and no notifications have be en submitted.  Developed country Members 
indicate that they have never been requested to provide special and differential 
treatment in accordance with th is procedure.  Some Members have suggested that a 
mechanism is needed to help developing country Members cope with the large number of notifications concerning changing requirements.   
 
                                                      
46 G/SPS/GEN/358. 
47 G/SPS/W/127. 
48 G/SPS/33.  
  TN/CTD/W/33 
Page 32 PROCEDURES/GUIDELINES/RECOMMENDATIONS COMMENT 
 On 6 June 2008, the Secretar iat circulated a proposed revision to the special and 
differential treatment Transparency Proced ure reflecting (i) proposals informally 
submitted by Egypt (JOB(07)/104), (ii) modifications related to the change in the 
recommended transparency procedures in ge neral (G/SPS/7/Rev.3), and (iii) relevant 
discussions in the SPS Committee (G/SPS/W/224 ).  The proposal has been revised 
several times to incorporate further commen ts and suggestions made by Members at 
informal and regular meetings in October 2008, and in February, June and October 2009.
49  At its October 2009 regular meeting, the Committee adopted, on an ad 
referendum basis, a revision of the procedur e to enhance the transparency of special 
and differential treatment.50  No objections were raised by the 16 December 2009 
deadline, and the revised decision was subsequently circulated as G/SPS/33/Rev.1. 
Recommended Notification Procedures  
G/SPS/7/Rev.3.  The Committee agreed to review the pro cedure for transparency in special and 
differential treatment in 2008.  Egypt proposed some amendments to this procedure (JOB(07)/104), a number of which were adopted by the Committee as revisions to the 
general recommended procedures for transparency (G/SPS/7/Rev.3).   
For example, the most recently revi sed recommended procedures for the 
implementation of the transparency provisions of the Agreement, and the related format 
for the notification of SPS measures, reques t the identification of which Members or 
regions may be particularly affected by the measure being notified (G/SPS/7/Rev.3).
51   
 
 
                                                      
49 G/SPS/W/224 and subsequent revisions. 
50 The procedure is contained in G/SPS/33, and the proposed revision in G/SPS/W/224/Rev.6. 
51 See proposal in paragraph 14.    TN/CTD/W/33 
 Page 33 
 
 
  E. AGREEMENT ON TECHNICAL BARRIERS TO TRADE  
28. The Agreement on Technical Barriers to Trade (T BT Agreement) contains a total of nine 
provisions relating to technical assistance and ten relating to special and differential treatment.  These 
are contained in Articles 11 and 12 of the TBT Agreem ent.  In addition, a number of other Articles in 
the TBT Agreement may be relevant to special  and differential treatment (see reference to 
Article 2.12 mentioned in paragraph 31 below).   
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
Eight provisions (Article 10.6;  Article 12.1;  Article 12.2;  Article 12.3;  Article 12.5;  
Article 12.6;  Article 12.9;  and Article 12.10). 
 
2. Flexibility of commitments, of action, and use of policy instruments 
 One provision (Article 12.4) 
 
3. Transitional time-periods  
 One provision (Article 12.8) 
 
4. Technical assistance  
Eight Provisions (Article 11.1; Article 11.2;  Article 11.3; Article 11.4; Article 11.5; 
Article 11.6; Article 11.7 and Article 12.7) 
 5. Provisions relating to least-developed country Members 
 One provision (Article 11.8).   
 29. Article 12 of the TBT Agreement deals with Special and  Differential Treatment of 
Developing Country Members.  This Article has b een a topic of consideration in the TBT Committee 
since 1995.  On various occasions, Members have exchanged information a nd views on the operation 
and implementation of specia l and differential treatment under the TBT Agreement.   
30. As noted above, the TBT Agreement has a separate Article on Technical Assistance 
(Article 11).  The eight subparagraphs 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 technical assistance.  Alt hough there is a link between technical assistance and 
special and differential treatment – and this w as noted by Members during the Fourth Triennial 
Review (in 2006)
52 - to date, these two issues have been di scussed separately in the TBT Committee.  
What follows is an overview of the provision on sp ecial and differential treatment (Article 12) and the 
Committee's work in this area. 
(i) Overall context of Special and Differen tial Treatment in the TBT Agreement 
31. Articles 12.1 and 12.2 provide the overall contex t of special and differential treatment under 
the TBT Agreement.  Under Article 12.1, Member s shall provide differen tial and more favourable 
treatment to developing country Members, both th rough the provisions of Article 12, as well as 
through the relevant provisions of other Article s of the Agreement.  For example, pursuant to 
                                                      
52 G/TBT/19, paragraph 81. TN/CTD/W/33 
Page 34  
 
  Article 2.12 of the TBT Agreement,  Members sh all allow a "... reasonable interval between the 
publication of technical regulations and their entry into force in order to allow time for producers in 
exporting Members, and particularly in developing country Members, to adapt their products or 
methods of production to the requirements of  the importing Member".  The Decision on 
Implementation-Related Issues and Concerns adopted  at the Fourth WTO Ministerial Conference in 
Doha, Qatar, in November 2001 clarified the phrase "r easonable interval".  According to the Decision, 
the phrase shall be understood to mean "normally a period of not less than six months, except when this would be ineffective in fulf illing the legitimate objectives pursued".
53 
32. Pursuant to Article 12.2, Members shall give pa rticular attention to the provisions of the 
TBT Agreement concerning developing country Member s' rights and obligations and shall take into 
account the special development, financial and tr ade needs of developing country Members in the 
implementation of the Agreement, both nationa lly and in the operation of the Agreement's 
institutional arrangements.   
(ii) Information Exchange 
33. At the Fourth Triennial Review (2006), the Committee underscored the continuing need for 
exchanges of information concerning implementa tion of the special and differential treatment 
provisions of the Agreement.  This includes sh aring of information on special and differential 
treatment provided by Members and its impact, as well as information on how Members have taken 
into account special and differential treatment provisi ons in the preparation of technical regulations 
and conformity assessment procedures.  The Co mmittee also noted the possible challenges of 
ascertaining and providing information on special and differential treatment and also a possible link 
between discussions on special and differential treatment and technical assistance.  In order to have a 
more focused exchange of in formation, the Committee agreed54: 
(a) to encourage Members to inform the Comm ittee of special and differential treatment 
provided to developing country Members, including information on how they have 
taken into account special and differential tr eatment provisions in the preparation of 
technical regulations and conformity assessment procedures;  and 
(b) to encourage developing country Members to undertake their own assessments of the 
utility and benefits of such special and differential treatment. 
 
                                                      
53 WT/MIN(01)/17, paragraph 5.2. 
54 G/TBT/19, paragraphs 81-83.    
   TN/CTD/W/33
 Page 35AGREEMENT ON TECHNICAL BARRIERS TO TRADE 
 
PROVISION COMMENT 
Provisions under which WTO Members should safeguard the interests of developing country Members 
Article 10.6 
The Secretariat shall, when it receives notifications in ac cordance with the provisions 
of this Agreement, circulate copies of the notifications to all Members and interested international standardizing and conformity assessment bodies, and draw the attention 
of developing country Members to any notifications relating to products of particular 
interest to them.  
Article 12.1 
Members shall provide differential and more  favourable treatment to developing 
country Members, through the provisions of this Article, as well as through the relevant 
provisions of other Articles of this Agreement.  
Article 12.2 
Members shall give particular attention to the provisions of this Agreement concerning 
developing country Members' rights and obli gations and shall ta ke into account the 
special development, financial and trade n eeds 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 technical regulations, standards 
and conformity assessment procedures, take account of the special development, 
financial and trade needs of developing country Members, with a view to ensuring that 
such technical regulations, standards and conformity assessment procedures do not 
create unnecessary obstacles to expor ts from developing country Members. Various Members have referred to the need for information to be provided as to how 
special and differential treatment is taken in to account in the development by Members 
of technical regulations and conformity assessment procedures.  Such references have 
been raised in the TBT Committee's discussions on special and differential treatment and also in the context of other items on th e 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 special and differential 
treatment, developed country Members were en couraged to provide more than a 60-day 
comment period.
55 
 
 
                                                      
55 G/TBT/13, paragraph 26, first tiret.    
  TN/CTD/W/33 
Page 36 PROVISION COMMENT 
.  In the area of conformity assessment,  the TBT Committee has acknowledged the 
benefits of Supplier's Declarations of Conformity (SDoC)56, as a flexible and trade-
friendly approach to conformity assessment.57  [not relevant as action taken] 
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 Committee 
engaged in an in-depth discussion of SDoC at a special meeting held in June 2004, and 
a workshop specifically on SDoC was held in March 2005.
58 
Article 12.5 
Members shall take such reasonab le measures as may be available to them to ensure 
that international 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 developing country Members .   
Article 12.9 
During consultations, developed country Members shall bear in mind the special 
difficulties experienced by developing country Members in formulating and 
implementing standards and technical regulations and conformity assessment 
procedures, and in their desi re to assist developing coun try Members with their efforts 
in this direction, developed country Members shall take acco unt of the special needs of 
the former in regard to finan cing, trade and development.    
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 special and differential treatment undertaken pursuant to 
Article 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".
59   The situation remains unchanged.   
                                                      
56 A procedure by which a supplier provides assurance of conformity with specified requirements.   
57 G/TBT/13, paragraph 33.   
58 The Report of the Special Meeting of the TBT Committee Dedicated to Conformity Assessmen t Procedures Held on 29 June 2004 is c ontained in G/TBT/M/33/Add.1.  
The Committee's work programme on conformity assessment is containe d 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. 
59 G/TBT/M/6, paragraph 17.    
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Article 12.6 
Members shall take such reasonab le measures as may be available to them to ensure 
that international standardizing bodies, upon request of developing country Members, 
examine the possibility of, and, if practicable, prepare international standards concerning products of special interest to developing country Members.   In the First Triennial Review (November 19 97), 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.
60  The TBT Committee 
also agreed to consider, as part of its work programme, inviting representatives of 
relevant international standardizing bodies and international systems for conformity 
assessment procedures to re port to the Committee on whether and how account is taken 
of the special problems of developing countries in such bodies and systems.61 
 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 Committ ee agreed there was a need to develop principles 
concerning transparency, openness, impa rtiality 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.62  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.
63  Section F of the Decision deals 
with the "Development Dimension".  It states: 
"Constraints on developing countries, in pa rticular, to effectively participate in 
standards development, should be taken into consideration in the standards 
development process.  Tangible ways of fa cilitating developing countries' participation 
in international standards development should be sought.  The impartiality and openness of any international standardization process requires that developing 
countries are not excluded de facto from the process.  With respect to improving 
participation by developing countries, it may be  appropriate to use technical assistance, 
in line with Article 11 of the TBT Agreemen t.  Provisions for capacity building and 
technical assistance within international standardizing bodies are important in this 
context."   
                                                      
60 G/TBT/5, paragraph 20. 
61 G/TBT/5, paragraph 33(b)(iii). These elements were subsequently reflected in the Committee's work programme, see G/TBT/M/13, p aragraph 119. 
62 G/TBT/9, paragraph 20. 
63 G/TBT/1/Rev.9, Annex B (pp. 37-39).  
  TN/CTD/W/33 
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  At the 2001 Doha Ministerial Conference, in the Decision on Implementation-Related 
Issues and Concerns, Members took note of actions taken by the Director-General to 
facilitate the increased participation of Memb ers 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 an d how best to address them.  The 
Director-General was urged to continue his cooperative efforts with these organizations 
and institutions, including w ith a view to according pr iority to the effective 
participation of least-devel oped countries and facilitating the provision of technical and 
financial assistance for this purpose.
64  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.
65  Presently, observer international standard-setting 
organizations report regularly to the TBT Committee on actions they are taking to enhance the participation of developing country Members in their work. 
At its Fourth Triennial Review (in 2006),  the TBT Committee noted and welcomed the 
actions taken by observer international standardizing bodies to enhance the participation of developing country Members in their work and invites these and other 
international standardizing bodies to provide information on steps taken to ensure their 
effective participation.
66   
Flexibility of commitments, of action, and use of policy instruments  
Article 12.4 Members recognize that, although international standards, guides or recommendations 
may exist, in their particular technologica l and socio-economic conditions, developing 
country Members adopt certain technical regulations, standards or conformity assessment procedures aimed at preserving indigenous technology and production 
methods and processes compatible with th eir development needs. Members therefore 
recognize that developing country Members shou ld not be expected to use international 
standards as a basis for their technical regulations or standards, including test 
methods, which are not appropriate to thei r development, financial and trade needs. In discussions that have taken place in the TBT Committee, various Members have 
noted the importance of Article 12.4.  Also, in the First Triennial Review 
(November 1997), when considering the 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 su bmit specific examples  to the Committee of 
the difficulties and problems they encountered in this regard, taking into account 
Article 12.4.
67   
                                                      
64 WT/MIN(01)/17, paragraph 5.3.   
65 For additional information on follow-up to this decision, see WT/GC/W/500, pp. 12-13.   
66 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 
involvement in its technical activ ities.  The IEC has also reported on the use of  its "Affiliate Country Programme", which is a imed at facilitating the participation of developing 
countries in the elaboration of internationa l electrotechnical standards.  The FAO/WHO (for Codex) has set up trust funds to en hance the participation of developing countries in 
standard-setting meetings and activities, training programmes and regional technical consultations on standards and their imple mentation.  G/TBT/19, paragraph 77.   
67 G/TBT/5, paragraphs 18 and 22.  
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Transitional time-periods  
Article 12.8  (…) 
Accordingly, with a view to ensuring th at developing country Members are able to 
comply with this Agreement, the Committee on Technical Barriers to Trade provided 
for in Article 13 is enabled to grant, up on request, specified, time-limited exceptions in 
whole or in part from obligations under this Agreement. When considering such 
requests the Committee shall take into account the special problems, in the field of 
preparation and application of technical regulations, standards and conformity assessment procedures, and the special deve lopment and trade needs of the developing 
country Member, as well as its stage of t echnological developmen t, 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.   No request for time-limited exemptions has so far been made under this Article.  
Technical assistance  
Article 11.1 
Members shall, if requested, advise other Mem bers, especially the developing country 
Members, on the preparation of technical regulations.  
Article 11.2 
Members shall, if requested, advise other Mem bers, especially the developing country 
Members, and shall grant them technical assistance on mutually agreed terms and conditions regarding the establishment of national standardizing bodies, and 
participation in the international 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 the 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.
68 
Article 11.3 
Members shall, if requested, take such reasonable measures as may be available to 
them to arrange for the regulatory bodies within their territories to advise other 
Members, especially the developing country  Members, and shall grant them technical 
assistance on mutually agreed terms and conditions 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 effici ency and effectiveness.  For instance, it is 
important that technical assistance is pr ovided in a timely manner and that it is 
predictable and sustainable.  In some ca ses, technical assistance may need to be 
provided on an urgent and ad hoc basis to assist developing country Members 
regarding the methods by whic h technical regulations can best be met, in accordance 
with Article 11.3.2.69 
Article 11.4 
Members shall, if requested, take such reasonable measures as may be available to them to arrange for advice to  be given to other Members,  especially the developing 
country Members, and shall grant them technical assistance on mutually agreed terms 
and conditions regarding the establishment of bodies for the assessment of conformity with standards adopted within the territory of the requesting Member.   
                                                      
68 G/TBT/19, paragraph 77.   
69 G/TBT/19, paragraph 74.    
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Page 40 PROVISION COMMENT 
Article 11.5 
Members shall, if requested, advise other Mem bers, especially the developing country 
Members, and shall grant them technical assistance on mutually agreed terms and 
conditions regarding the steps that should be taken by their producers if they wish to have access to systems for conformity a ssessment 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 assist ance on mutually 
agreed terms and conditions regarding the establishment of the institutions and legal 
framework which would enable them to fulfil the obligations of membership or 
participation in such systems.   
Article 11.7 
Members shall, if so requested, encourage bodies within their territories which are 
members or participants of international or regional systems for conformity assessment 
to advise other Members, especially th e developing country Members, and should 
consider requests for techni cal 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 12.7 
Members shall, in accordance with the provisions of Article 11 (see above), provide 
technical assistance to developing country Members to ensure that the preparation and 
application of technical regulations, standards and conformity assessment procedures do not create unnecessary obstacles to th e expansion and diversification of exports 
from developing country Memb ers.  In determining the terms and conditions of the 
technical assistance, account shall be ta ken of the stage of development of the 
requesting Members and in particular of  the least-developed country Members.) Requirements on the provision of technical a ssistance 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 ar ea, and mandated the work to continue.
70  
Furthermore, Members were urged to provide, to the greatest extent possible, the 
financial and technical assistance necessary to enable least-developed countries 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 leas t-developed countries with a view to 
responding to the special problems they faced in implementing the TBT Agreement.71  
Provisions relating to least-developed country Members 
Article 11.8 
In providing advice and technical assistance to other Members in terms of Article 11:1 
to 11:7, Members shall give priority to the needs of the least-developed country 
Members.  
                                                      
70 WT/MIN(01)/17, paragraph 5.1. 
71 WT/MIN(01)/17, paragraph 5.4.  TN/CTD/W/33 
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  F. AGREEMENT ON TRADE -RELATED INVESTMENT MEASURES  
34. There are four special and differential treatment provisions in the Agreement on 
Trade-Related Investment Measures (TRIMs Agreemen t), which fall into three separate categories:   
1. Flexibility of commitments, of action, and use of policy instruments 
 One provision (Article 4). 
 
2. Transitional time-periods 
 Two provisions (Article 5.1 and 5.2). 
 
3. Provisions relating to least-developed country Members 
One (Article 5.2) and Decision no. 84 of  Annex F of the Hong Kong Ministerial 
Declaration.72  It should be noted that Article 5.2  is a modified version of the transitional 
time-period provision available to all developing countries.   
 
                                                      
72 See section VII on Ministerial and General Council Decisions.   
  
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PROVISION COMMENT 
Flexibility of commitments, of action, and use of policy instruments 
Article 4 (Developing Country Members) 
A developing country Member shall be free to  deviate temporarily from the provisions 
of Article 2 to the extent and in such a manner as Article XVIII of GATT 1994, the 
Understanding on the Balance-of-Payments Provisions of GATT 1994, and the 
Declaration on Trade Measures Taken for Balance-of-Payments Purposes adopted on 
28 November 1979 (BISD 26S/205-209) permit the Member to deviate from the 
provisions of Articles III and XI of GATT 1994. In the TRIMs Committee a developing country Member cited this provision as 
justifying some measures it has taken; some other Members questioned this 
justification. (G/TRIMS/M/9, paragraphs 30-37 and 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, w ithin five years in the case of a developing country 
Member, and within seven years in the ca se of a least-developed country Member. 
 Notifications under Article 5.1 have been submitted by 26 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 Ar ticle 5 include the question of what measures 
should be notified under Article 5.1, as we ll as the question of whether TRIMs notified 
after the deadline are still entitled to benefit from 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 country Mem ber, which demonstrates particular 
difficulties in implementing the provisions of this Agreement.  In considering such a 
request, the Council for Trade in Goods shall take into account the individual development, financial and trade needs of the Member in question. Ten developing country Members requested extensions of the transition period 
pursuant to Article 5.3. 
On 31 July 2001, eight developing country Members were granted extensions of the transition period to eliminate TRIMs through end-2001, with the possibility of having 
the extensions extended to no later than 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 in the other case through a waiver under Article IX 
of the WTO Agreement. (see WT/L/410)  Consultations are continuing on any other 
requests for the extension of transition periods.   
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 least-developed country Member notified TRIMs under Article 1 
(G/TRIMS/N/1/UGA/1).  To date, no request for an extension has been received.    TN/CTD/W/33 
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  G. AGREEMENT ON IMPLEMENTATION OF ARTICLE VI OF THE GATT 1994 
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 One provision (Article 15).   
  
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Page 44 AGREEMENT ON IMPLEMENTATION 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 that special regard must  be given by developed country Members to the 
special situation of developing country Memb ers when considering the application of 
anti-dumping measures under this Agreement.  Possibilities of constructive remedies 
provided for by this Agreement shall be explored before applying anti-dumping duties 
where they would affect th e essential interests of d eveloping country Members. 
 The Panel in European Communities – Anti-Dumping Duties on Imports of 
Cotton-Type Bed Linen from India was requested to rule whether the EC had complied 
with Article 15 of the AD Agreement (WT /DS/141/R).   India asserted that the 
European Communities had acted inconsistently with Article 15 by not "exploring 
possibilities of a constructive remedy" prior to the imposition of anti-dumping duties.  
The Panel findings on the legal issues included the following:   Imposition of a lesser duty or a price undertaking would constitute "constructive 
remedies" within the meaning of Article 15. The Panel did not come to any conclusions 
as to what other actions might in addition be considered to constitute "constructive remedies" under Article 15
73, but did note that a decision not to impose a duty, while 
within the authority of a Members, was not a remedy of any type, constructive or 
otherwise.74  
The phrase "before applying anti-dumping duties" in Article 15 means before the 
application of definitive anti-dumping duties. Therefore, Article 15 does not require 
developed country Members to explore the possibilities of price undertakings prior to 
the imposition of provisional measures.75 
While Article 15 requires that possibilities of constructive remedies be "explored", this imposes no obligation to actually provide or  accept any constructive remedy that may 
be identified and/or offered.  It does,  however, impose an obligation to actively 
consider, with an open mind, the possibility of such a remedy prior to the imposition of an anti-dumping measure that would affect the essential interests of a developing 
country.   
The Panel ruled that, in the particular factua l circumstances of the dispute, the EC had 
failed to act consistently with its obligations under Article 15.  
One Member expressed the view that a developed Member had not complied with 
Article 15 when imposing anti-dumping duties. See G/ADP/W/416.  
                                                      
73 Paragraph 6.229. 
74 Paragraph 6.228. 
75 Paragraph 6.231.  TN/CTD/W/33 
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  H. AGREEMENT ON IMPLEMENTATION OF  ARTICLE VII OF THE GATT 1994   
35. The Agreement on Implementation of Article V II of the General Agreement on Tariffs and 
Trade (GATT) 1994 contains eight provisions for sp ecial and differential treatment which fall under 
the following headings:   
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 One provision (Annex III.5). 
 
2. Flexibility of commitments, of action, and use of policy instruments  
 Two provisions (Annex III.3 and Annex III.4). 
 
3. Transitional time-periods   
 Four provisions (Article 20.1; artic le 20.2; Annex III:1;  and Annex III.2). 
 
4. Technical assistance 
 One Provision (Article 20.3).  
 36. In the course of the work of the Custom s Valuation Committee, Members have made 
statements and/or taken action in regard, or pursu ant to, a number of the special and differential 
treatment provisions listed above.  The provisions in relation to whic h statements made or actions 
taken have been recorded by the Co mmittee and are detailed below.   
37. Following the Doha Ministerial Declarati on (WT/MIN(01)/DEC/1), the Committee on 
Customs Valuation held a series of meetings dur ing 2002 to carry out the mandates contained in 
paragraph 12(b) of the Doha Ministerial Declar ation (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 documents G/VAL /50 and 49 respectively.  The General Council 
decided that the Committee should continue its work  under the mandate containe d in paragraph 8.3 of 
the Decision on Implementation-Related Issues and Concerns and report to the General Council upon 
its completion.  This matter continues to be  on the agenda of the Committee's meetings. 
  
  TN/CTD/W/33 
Page 46 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 the implementation of Article 1 of 
the Agreement in so far as it relates to importations into their countries by sole agents, sole distributors and sole c oncessionaires.  If such problems arise in practice in 
developing country Members applying the Agreem ent, a study of this question shall be 
made, at the request of such Members, with a view to finding appropriate solutions. No request for a study has been made so far. 
 
Flexibility of commitments, of action, and use of policy instruments 
Annex III:3 
Developing countries which consider that th e 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 re levant provision of 
Article 4 of the Agreement shall apply only when the customs authorities agree to the 
request to reverse the order of Articles 5 and 6."  If developing countries make such a reserva tion, the Members shall consent to it under 
Article 21 of the Agreement. Fifty-three developing country Members, of which 13 are least-developed country 
Members, have invoked this paragraph.
76   
 
Annex III:4 
Developing countries may wish to make a reserv ation 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 reserva tion, the Members shall consent to it under 
Article 21 of the Agreement.   Fifty-one developing country Members, of which 11 are least-developed country 
Members, have invoked this paragraph.
77 
Transitional time-periods 
Article 20.1 Developing country Members not party to th e 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 fr om the date of entry into force of the 
WTO Agreement for such Members.  Deve loping country Members who choose to 
delay application of this Agreement shall notify the Director-General of the WTO 
accordingly. This provision was invoked by 56 developing countries, of which 12 are 
least-developed countries (see G/VAL/2 and Rev. 1 to 24.) For 29 of these Members, 
the provision expired on 1 January 2000 and for another 24, the provision expired 
during the year up to July 2001.   The General Council decision of 15 December 2000 stated that: "Noting that the 
process of examination and approval, in the Customs Valuation Committee, of 
individual requests from Members for extension of the five-year delay period in Article 20.1 is proceeding well, the General Council encourages the Committee to 
                                                      
76 G/VAL/W/77. 
77 G/VAL/2/Rev.10/Corr.2.  
   TN/CTD/W/33
 Page 47PROVISION COMMENT 
continue this work."  (WT/L/384) 
As of March 2009, this provision expired for all WTO Members which benefited from 
it. 
Article 20.2  
In addition to paragraph 1, developing country Members not party to the Agreement on 
Implementation of Article VII of the GATT (Tokyo Round), may delay application of 
paragraph 2(b)(iii) of Article 1 and Artic le 6 for a period not exceeding three years 
following their application of all other prov isions 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 has been invoked by 48 developing country Members of which 11 are 
least-developed countries.   As of March 2009, this provision expired for all WTO Members which benefited from 
it. 
Annex III.1 
The five-year delay in the app lication of the provision  of the Agreement by developing 
country Members provided for in paragraph 1 of Article 20 may, in practice, be 
insufficient for certain  developing country members.  In such cases a developing 
country Member may request before the end of  the period referred to in paragraph 1 of 
Article 20 an extension of such period, it being understood that the Members will give 
sympathetic consideration to such a request in cases where the developing country Member in question can show good cause. A total of 20 Members have requested extensions under this provision, and one 
Member requested a second extension; thirteen of which have been granted (see 
G/VAL/2 and Rev. 1 to 24.)  The duration of extensions granted range from one year to 
two years. As of March 2009, this additional delay period expired for all WTO Members which 
benefited from it. 
Annex III.2   Developing countries which currently value go ods on the basis of officially established 
minimum values may wish to make a reservatio n to enable them to retain such values 
on a limited and transitional basis under such terms and conditions as may be agreed 
to by the Members.  
(please also refer to Decision on texts relating to minimum values and imports by sole agents, sole distributors and sole concessionaires.) Seventeen developing country Members have reserved their rights to retain minimum 
values under Annex III.2 (see 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 provision expired for all WTO Members which benefited from 
it.   
Technical assistance 
Article 20.3 
Developed country Members shall furnish,  on mutually agreed terms, technical 
assistance to developing country Members that  so request.  On this basis developed 
country Members shall draw up programme s 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 the application of the provisions of this Agreement. All requests for technical assistance are now dealt with through the process established 
under the Institute for Training an d Technical Cooperation (ITTC).   
 
 TN/CTD/W/33 
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  I. 
AGREEMENT ON IMPORT LICENSING PROCEDURES  
38. The Agreement on Import Licensing Procedures includes four special and differential 
treatment provisions, which can be classified as follows: 
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 Three provisions [Article 1.2; Artic le 3.5 (a)(iv);  Article 3.5(j)]. 
 
2. Transitional time-periods 
 One provision (Article 2.2, footnote 5).  
  
   TN/CTD/W/33
 Page 49AGREEMENT ON IMPORT LICENSING PROCEDURES 
 
PROVISION COMMENT 
Provisions under which WTO Members should safeguard the interests of developing country Members 
Article 1.2  General Provisions  
Members shall ensure that the administrative procedures used to implement import 
licensing regimes are in conformity with the relevant provisions of GATT 1994 including its annexes and protocols, as interpreted by this Agreement, with a view to 
preventing trade distortions that may arise from an inappropriate operation of those 
procedures, taking into acco unt the economic development purposes and financial and 
trade needs of developing country Members.   This matter has not been raised in the Committee on Import Licensing.  However, this 
provision has been invoked in dispute settlement cases.  (See WT/DS/27, 
WT/DS169/R, WT/DS/334.)   
Article 3:5  Non-automatic Import Licensing 
(a) Members shall provide, upon the request of  any Member having an interest in the 
trade in the product concerned, all relevant information concerning: (iv) where practicable, import statistics (i.e. value and/or volume) with respect to the products 
subject to import licensing.  Developing country Members would not be expected to 
take additional administrative or financial burdens on this account.    
Article 3.5  Non Automatic Import Licensing 
(j) In allocating licences, th e Member should consider the import performance of the 
applicant.  In this regard, consideration should be given as to whether licences issued 
to applicants in the past ha ve 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 quantities.  In this regard, special consideration should be given to those importers importing products orig inating in developing country Members and, 
in particular, the least-developed country Members.   This matter has not been raised in the Committee on Import Licensing.  However, this 
provision has been invoked in dispute settlement cases.  (See WT/DS/27, WT/DS/69, 
WT/DS/90, WT/DS/113, WT/DS/161 , WT/DS/169 and WT/DS/334.)  
Transitional time-periods 
Article 2:2 footnote 5 Automatic Import Licensing  A developing country Member, other than a developing country Member which was a 
Party to the Agreement on Import Licensing Procedures done on 12 April 1979, which 
has specific difficulties with the requirements  of Article 2:2 subparagraphs (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 have invoked the delayed application 
provisions since the entry into force of th e WTO Agreement.  (See WT/LT/1/Rev.2, 14, 
19, 24, 41, 48 and 72).  The two-year period of delay allowed under the Agreement has 
expired for all these Members, and accordingly the obligations of Articles 2.2(a)(ii) and 
(a)(iii) apply to all current WTO Members.  It is recalled that the invocation of the 
above provisions does not exempt Members from the obligation to notify under 
Articles 1.4(a), 8.2(b) and 7.3 of the Agreement.  (See G/LIC/W/14.)   TN/CTD/W/33 
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  J. 
AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES  
39. The Agreement on Subsidies and Countervailing Measures (SCM Agreement) contains 16 
special and differential treatment provisi ons which fall under three categories:   
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 Two provisions (Articles 27.1 and 27.15). 
 
2. Flexibility of commitments, of action, and use of policy instruments 
Ten provisions (Article 27.2 (a) and Annex V II, Articles 27.4, 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. 
 
3. Transitional time-periods 
 Seven provisions (Articles 27.2 (b), 27.3, 27.4, 27.14, 27.5, 27.6 and 27.11). 
 
Articles 27.4, 27.6 and 27.11 are listed in both the flexibility and transitional time-periods 
category, as their hybrid nature combines characteristics of both these categories.  In addition to these provisions applicable to de veloping 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.   
  
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PROVISION COMMENT 
Provisions under which WTO Members should safeguard the interests of developing country Members 
Article 27.1 
Members recognize that subsidies may play an important role in economic 
development programmes of developing country Members.  
Article 27.15 
The Committee shall, upon request by an interested developing country Member, 
undertake a review of a specific counter vailing 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 th e Subsidies and Countervailing Measures 
(SCM) Committee.   
Flexibility of commitments, of action, and use of policy instruments 
Article 27.2 
The prohibition of paragraph 1 (a) of Article 3 shall not apply to: 
(a)  developing country Members referred to in Annex VII.  Annex VII (Developing country Members referred to in paragraph 2(a) of Article 27) 
are: 
(a)  Least-developed countries designate 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 reached $1,000 per annum;  
Bolivia, Cameroon, Congo, Côte d’Ivoire, Dominican Republic, Egypt, Ghana, 
Guatemala, Guyana, India, Indonesia, Kenya, Morocco, Nicaragua, Nigeria, Pakistan, Philippines, Senegal, Sri Lanka and Zimbabwe.    
 The General Council's decision of 15 Decemb er 2000 stated that , "Taking into account 
the unique situation of Honduras as the only  original Member of the WTO with a GNP 
per capita of less than US$1000 that was not included in Annex VII(b) to the Agreement on Subsidies and Countervailin g Measures ('SCM Ag reement'), Members 
call upon the Director-General to take ap propriate steps, in accordance with WTO 
usual practice, to rectify the omission of Honduras from the list of Annex VII(b) countries".   
The rectification of this omission was comm unicated by the Direct or-General of the 
WTO to its Members through a letter dated 20 January 2001.  (See WT/Let/371.) In paragraph 10.1 of the Doha Ministerial Decision on Implementation-Related Issues 
and Concerns (WT/MIN(01)/17), Ministers agreed: 
"that Annex VII(b) to the Agreement on Subsidies and Countervailing Measures includes the Members that are listed th erein until their GNP per capita reaches 
US$1,000 in constant 1990 dollars for thre e 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 1990 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 GNP per capita in current doll ars 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, th e Secretariat carries out the necessary calculations and 
identifies, on a yearly basis, the Member s that fall under Annex VII(b) of the SCM  
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Agreement. The results of such calculations  are circulated in G/SCM/110 document 
series.   
Article 27.4 
Any developing country Member referred to in Article 27.2(b) shall phase out its export 
subsidies within the eight-year period, preferably in a progressive manner.  However, a 
developing country Member sha ll 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 incons istent  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 countr y 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 section on transitional 
time-periods.  
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 with 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 (WT/DS/46/R.) (See 
comment on Article 27.4 under the sec tion 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 pr ejudice, as defined in this Agreement.  
Such serious prejudice, where applicable under the terms of Article 27:9, shall be 
demonstrated by positive evidence, in accordance with the provisions of Article 6:3 through 6:8. In the context of a complaint by two developed country Members concerning subsidies 
provided by one developing country Member, the Panel held that because there was more than 5 per cent subsidization of the product at issue (one of the forms of 
subsidization referred to in Article 6.1), a serious prejudice claim could be brought 
against the subsidizing developing country Member on the basis of positive evidence.  The Panel went on to find that, on the basis of the positive evidence, the developing 
country Member's subsidies at issue had caus ed serious prejudice, through significant 
price undercutting, to the interests of one of the complainants (WT/DS54/R, 
WT/DS55/R, WT/DS59/R,WT/DS64/R.)  
[Note: Pursuant to Article 31, Article 6.1 applied for a period of five years from the date of entry into force of the WTO Agreement, and could have been extended for a 
further period by consensus of the SCM Commi ttee.  At the end of the five-year period, 
no such consensus was reached.]   
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 Member into the   
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market of the subsidizing developing country Member or unless injury to a domestic 
industry in the market of an  importing Member occurs.   
Article 27.10 
Any countervailing duty investigation of a pr oduct originating in a developing country 
Member shall be terminated as soon as the authorities concerned determine that:   (a)  the overall level of subsidies grante d upon the product in question does not exceed 
2 per cent of its value calculated on a per unit basis; or  
(b)  the volume of the subsidized imports represents less than 4 per cent of the total imports of the like product in the importi ng Member, unless impo rts from developing 
country Members whose individual shares of total imports represent less than 4 per 
cent collectively account for more than 9 per cent of the total imports of the like 
product in the importing Member.  
Article 27.11   
For those developing country Members within the scope of Article 27:2(b) which have eliminated  export subsidies prior to the expiry of the period of eight years from the 
date of entry into force of the WTO Agre ement, and for those developing country 
Members referred to in Annex VII, the number in  Article 27:10(a) shall be 3 per cent rather than 2 per cent.  This provision sha ll apply from the date that the elimination of 
export subsidies is notified to the Committee, and for so long as export subsidies are 
not granted by the notifying developing country Member.  This provision shall expire 
eight years from the date of entry into force of the WTO Agreement. 
(Article 27.10 (a): Any countervailing duty investigation of a product originating in a 
developing country Member shall be terminat ed as soon as the authorities concerned 
determine that: the overall level of subsidie s granted upon the product in question does 
not exceed 2 per cent 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. 
Article 27.12 The provisions of Article 27:10 and 27:11 shall govern any determination of de minimis under Article 15:3.    
Article 27.13 
The provisions of Part III (Actionable Subsidies) shall not apply to direct forgiveness of 
debts, subsidies to cover social costs, in whatever form, incl uding relinquishment of 
government revenue and other transfer of liabilities when such subsidies are granted 
within and directly linked to a privatiz ation programme of a developing country 
Member, provided that both such programme and the subsidies involved are granted 
for a limited period and notified to the Committee and that the programme results in 
eventual privatization of the enterprise concerned.   The SCM Committee received and discussed on e notification made pursuant to this 
provision (G/SCM/N/13/BRA and 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.    
Article 27.3 
The prohibition of Article 3.1 (b) shall not  apply to developing country Members for a 
period of five years, and sh all not apply to least devel oped country Members for a 
period of eight years, from the date of entry into force of the WTO Agreement. 
(Article 27:3).   This provision has expired.   
Article 27.4 
Any developing country Member referred to in Article 27.2(b) shall phase out its export 
subsidies within the eight-year period, preferably in a progressive manner.  However, a 
developing country Member sha ll 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 incons istent  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 countr y 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. The eight-year phase-out period mentioned in Article 27.4 expired at the end of 2003.  
However, in paragraph 10.6 of the Doha Ministerial Decision on Implementation-
Related Issues and Concerns (WT/MIN(01)/17), Ministers decided as follows:   "Having regard to the particular situation of certain developing-country Members, 
directs the Committee on Subsidies and Co untervailing Measures to extend the 
transition period, under the rubric of Article  27.4 of the Agreement on Subsidies and 
Countervailing Measures, for certain expor t subsidies provided by such Members, 
pursuant to the procedures set forth in document G/SCM/39.  Furthermore, when 
considering a request for an extension of the transition period under the rubric of 
Article 27.4 of the Agreement on Subsidies and Countervailing Measures, and in order 
to avoid that Members at similar stages of development and having a similar order of magnitude of share in world trade are treated differently in terms of receiving such 
extensions for the same eligible programmes and the length of such extensions, directs 
the Committee to extend the transition period for those developing countries, after taking into account the relative competitiveness in relation to other developing-country 
Members who have requested extension of the transition period following the 
procedures set forth in document G/SCM/39."   As stated in the Ministers' decision, in accordance with the procedures set out in 
document G/SCM/39, the SCM Committee in 2002, granted extensions for the 
eight-year transition period with regard to certain export subsidy programmes maintained by 21 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 27.2(b) of the SCM Agreement for Certain Developing 
Country Members.
78  This Decision provides that with respect to certain export subsidy 
measures of Members covered by the procedures contained in G/SCM/39, the SCM 
Committee will continue the extensions of th e transition period for calendar year 2008, 
if so requested by the Member concerned.  The Decision also provides that in the 
                                                      
78 Document WT/L/691 dated 31 July 2007.  
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period 2008-2012 the Committee will take annual decisions to continue these 
extensions of the transition period, subject to certain conditions.  The Decision makes it 
clear that the Committee cannot extend the transition period beyond 
31 December 2013, and that, as a conseque nce, the final two-ye ar phase-out period 
provided for in the last sentence of Article 27.4 of the SCM Agreement shall end not 
later than 31 December 2015. 
Currently, 19 Members are benefiting from su ch extensions.  A list of such Members 
and the programmes for which extensions have been granted is found in document 
G/SCM/W/546. 
In the context of a dispute between a developing country Member and a developed 
country Member, the Panel held  that Article 27 does not displace Article 3.1(a) of the 
SCM Agreement unconditionally, but, rather, that the exemption for developing countries from the application of the Article 3.1(a) prohibition on export subsidies is 
conditional on compliance with the provisions in Article 27.4.  This finding was not 
appealed.  A report by the Appellate Body held that, "it is clear that the conditions set forth in paragraph 4 [of Article 27] are  positive obligations for developing country 
Members, not affirmative defences".  It co ncurred with the Panel Report which stated 
that "it is for the complaining Member to demonstrate that the developing country Member in question is not in compliance with at least one of the elements laid out in 
Article 27.4".  The Panel in the same dispute considered that an an alysis of the overall 
level of export subsidies of the Member co ncerned was, in the circumstances of that 
dispute, an appropriate measure for the pu rpose of evaluating the Member's compliance 
with Article 27.4.  The Panel also considered  that the appropriate reference period is 
the level of export subsidies in the period immediately preceding the date of entry into 
force of the WTO Agreement.  In addition,  the Panel considered that it is for the 
complaining Member to present eviden ce and argument sufficient to raise a 
presumption that the use of export subsidies by the granting developing country Member is inconsistent with that Member's needs. In that case, it considered that the 
complaining Member had failed to do so.  (See WT/DS46/R and WT/DS46/AB/R.)   
Article 27.14 
The Committee shall, upon request by an interested Member, undertake a review of a 
specific export subsidy practice of a devel oping country Member to examine whether 
the practice is in conformity w ith its development needs.   No such request has been received by the SCM Committee.   
Article 27.5 
A developing country Member which has reac hed export competitiven ess  in any given 
product shall phase out its export subsidies for such product(s) over a period of two 
years.  However, for a developing country Mem ber which is referred to in Annex VII 
and which has reached export  competitiveness in one or more products, export 
subsidies on such products shall be gradually phased out over a period of eight years.   In paragraph 10.5 of the 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 exporters, consistent with their development needs. 
It is understood that the eight-year period in Article 27.5 within which a least-developed country Member must phase out its export subsidies in respect of a product  
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in which it is export-competitive begins from the date export competitiveness exists 
within the meaning of Article 27.6." No de veloping country Member has notified to 
have reached export competitiv eness. Requests by certain  Members for the calculation 
of export competitiveness of other Members and the results of the calculations made are found in the fo llowing documents: G/SCM/Q3/C OL/12, G/SCM/46, G/SCM/103, 
G/SCM/103/Add.1&2, G/SCM/47 - G/SCM/Q3/THA/16, G/SCM/48.   
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 per cent  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 this paragraph, a products 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.     TN/CTD/W/33 
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  K. AGREEMENT ON SAFEGUARDS  
40. The Agreement on Safeguards contains two speci al and differential treatment provisions: 
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 One provision (Article 9.1 and Footnote 2). 
 
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 footnote 2  
Safeguard measures shall not be applied ag ainst 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 per cent, provided that developing country 
Members with less than 3 per cent import share  collectively account for not more than 
9 per cent of total imports of the product concerned.  and footnote 2: 
A Members shall immediately notify an action taken under Article 9.1 to the Committee 
on Safeguards.   Opposition was voiced over the manner in which one Member had applied Article 9.1 
of the Safeguards Agreement, to exclude one developing Member from eligibility 
under Article 9.1 on the grounds that that Member was not included  in the preference-
giving Member's list of GSP benefici aries. (See G/SG/M/9 and G/SG/M/14.) 
At the initiative of a developing country Member, the Committee on Safeguards 
discussed the various ways Members implemented this provision. (See documents G/SG/M/26, 27, 28, 29 and 30.)    
Flexibility of Commitments, of action, and use of policy instruments 
Article 9.2 Developing Country Members A developing country Member shall have the ri ght to extend the period of application 
of a safeguard measure for a period of up to two years beyond the maximum period 
provided for in Article 7:3. Notwithstanding the provisions of  Article 7:5, a developing  
country Member shall have the right to apply a safeguard measure again to the import 
of a product which has been subject to such a measure, taken after the date of entry 
into force of the WTO Agreement, after a pe riod 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. One developing country Member has extended its measure up to ten years by virtue of 
this provision. (See documents G/SG /N/10/BRA/1, G/SG/N/10/BRA/2 and its 
supplements.)   
 
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  III. GENERAL AGREEMENT ON TRADE IN SERVICES (GATS) 
41. The General Agreement on Trade in Services (G ATS) does not adopt the traditional concept 
of special and differential treatment, according to whic h, to a large extent, all developing countries are 
treated the same.  It rather addresses the con cerns and needs of developing countries through 
providing appropriate flexibility on an individual b asis.  Such flexibility is reflected in numerous 
provisions of the Agreement as well as in its basic structure, which allows each Member to undertake 
liberalization commitments in a manner consistent with its development needs.  Such commitments 
are always negotiated on a case-by-case basis. 
42. Under the typology developed for considering sp ecial and differential treatment, it can be said 
that the GATS contains 16 special and differentia l treatment provisions dealing with developing 
country-related issues.  Their classification can be broken down as follows: 
1. Provisions aimed at increasing trade opportunities of developing country Members 
 Four provisions (Preamble, Article IV:1, Article IV:2 and Article IV:3). 
 
2. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 Four provisions (Preamble, Article XII:1, Article XV:1, Article XIX:3). 
 
3. Flexibility of commitments, of action, and use of policy instruments 
Four provisions (Article III:4;  Article V:3;  Article XIX:2, a nd Paragraph 5(g) of the Annex  
on Telecommunications). 
 
4. Technical assistance   
 Two provisions (Article XXV:2 and Paragr aph 6 of the Annex on Telecommunication).  
 
5. Provisions relating to least-developed country Members   
 Two Provisions (Article IV:3, Article XIX:3).  
  
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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 conditions 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.  The requirements of the provisions of this Article are reflected in S/L/93 "Guidelines 
and Procedures for the Negotiations on Trad e in Services", particularly Section I 
("Objectives and Principles"), paragraphs 1-2.   
Article IV:1 The increasing participation of developing 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 efficiency and 
competitiveness, inter alia through access to  technology on a commercial basis;  
(b)  the improvement of their access to distribution channels and information networks; 
and  
(c)  the liberalization of market access in sectors and modes of supply of export interest to them The requirements of the provisions of this Article are reflected in S/L/93 "Guidelines 
and Procedures for the Negotiations on Trad e in Services", particularly Section I 
("Objectives and Principles"), paragraphs 1-4; Section II ("Scope"), paragraph 5.   
The Secretariat has not been notified of any specific commitm ents that have been made 
pursuant to Article IV:1.   
Article IV:2 
Developed country Members, and to the exten t possible other Members, shall establish 
contact points within two years from the date of entry into force of the WTO Agreement to facilitate the access of developing country Members' service suppliers to 
information, related to their respective markets, concerning: 
(a) commercial and technical aspects of the supply of services;  (b) registration, recognition and obtaining of professional qualifications;  and 
(c) the availability of services technology. All developed country Members, and many developing country Members have 
established contact points. 
One Member expressed the view  that not all relevant Members had complied with the 
notification provision in Article IV:2, regarding contact points (S/C/M/43, 
paragraph 41 and S/C/W/ 148).  Some developing country Members suggested that it 
may be useful for Members to review the operation of the contact points provided for in Article IV.2 (S/C/W/120).  At the meeting of the Council for Trade in Services on 
26 May it was agreed that, based on notifi cations by Members, the Secretariat would 
produce a listing of enquiry points as required by Article III:4 and of contact points as required by Article IV:2 of the GATS.  It had also been agreed that such listings will be 
placed on the WTO Internet site.    
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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 coun tries, the particular needs of developing countries to 
exercise this right The requirements of the provisions of this Article are reflected in S/L/93 "Guidelines 
and Procedures for the Negotiations on Trade in Services", specifically in 
paragraphs 1-2 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 ma y necessitate the use 
of restrictions 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 c ountries and take into  account the needs 
of Members, particularly developing country Members, for flexibility in this area…"  
Article XIX:3  
For each round, negotiating guidelines and procedures shall be established.  For 
purposes of establishing such guidelines, the Council for Trade in Services shall carry 
out an assessment of trade in services in overall terms and on a sectoral basis with 
reference to the objectives of this Agreement, including those set out 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 le ast-developed country Members under the 
provisions of paragraph 3 of Article IV.   For the DDA negotiations, the requirements of the provisions of  this Article are 
reflected in S/L/93 "Guidelines and Procedures for the Negotiations on Trade in 
Services".  See paragraph 2 of Section I re lating to "Objectives and Principles"; and 
paragraphs 13-15 of Section III relating to "Modalities and Procedures".  
The modalities for the special and differential treatment for least-developed country Members in the negotiations on trade in services were adopted on 3 September 2003. 
(See TN/S/13.) 
Flexibility of commitments, of action, and use of policy instruments 
Article III:4 
Each Member shall also establish one or more enquiry points to provide specific 
information to other Members, upon request, on all such matters as well as those 
subject to the notification requirement in paragraph 3.  Such enquiry points shall be 
established within two years from the date of entry into force of the Agreement 
Establishing the WTO (referred to in this 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 developi ng country Members.  
Enquiry points need not be depositories of laws and regulations.    
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 Members did not clarify what was meant by  special and differential treatment of 
developing countries in Article V (See paragraph 46 of S/C/M/35.)   
In response to a question, it was clarified that the need for flexibility with respect to 
coverage of such agreements when a deve loping country was involved was a point  
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the level of development of the countries c oncerned, 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 countr ies, more favourable treatment may be 
granted to juridical persons owned or controlled by natural persons of the parties to 
such an agreement.  certainly raised and taken note of in the reports of the CRTA (See paragraph 35 of 
S/C/M/46.)   
Article XIX:2 The process of liberalization shall take place with due respect for national policy objectives and the level of development of individual Members, both overall and in 
individual sectors.  There shall be appr opriate flexibility for individual developing 
country Members for opening fewer sectors, liberalizing fewer types of transactions, 
progressively extending market access in li ne 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 DDA negotiations 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 ("Objectiv es and Principles"), paragraphs 2-3, and 
Section III ("Modalities and Procedures"), paragraphs 12, 14 and 15.   
Annex on Telecommunications 
5. g) Notwithstanding the preceding paragrap hs of this section, a developing country 
Member may, consistent with its level of development, place reasonable conditions on 
access to and use of public telecommunications transport networks and services 
necessary to strengthen its domestic tel ecommunications infrastructure and service 
capacity and to increase its participation in  international trade in telecommunications 
services. Such conditions shall be specified in the Member's Schedule.   In the Uruguay Round, and the follow up negotiations on basic telecommunications 
and financial services, developing country Members have made use of flexibility appropriate to their level of development when making commitments.  For instance, of 
the 99 Members which have made commitments on 80 sectors or fewer of the Sectoral 
Classification List, 98 are developing country Members (S/C/W/94).  Use has been made of time-delayed commitments (phase ins) in some sectors. 
Technical assistance 
Article XXV:2 Technical assistance to developi ng countries shall be provid ed at the multilateral 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 Negotiati ons on Trade in Services.   
On 25 June 1999, the Services Counc il held a special Information Session on 
Telecommunication Services.  The Information Session examined in depth technical 
assistance to developing countries on regulato ry 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 national regulators from capitals.  On 26 May 2000, the Council for Trade in Services adopted 
the text of the cooperatio n agreement between the Inte rnational Telecommunication 
Union and the World Trade Organization (S/C/9/Rev.1).  Subsequently, the ITU Council also adopted the text at its annual 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 an d technical cooperation.  A number of 
developing country Members have continued to stress the importance of technical 
assistance in the different contexts and areas of services.  (See paragraph 24 of 
S/C/M/39 and paragraph 28 of S/C/M/31.) 
  
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Annex on Telecommunications:  paragraph 6(c) In cooperation with relevant 
international organizations, Members shall make available, where practicable, to 
developing countries informa tion with respect to teleco mmunications services and 
developments in telecommun ications and information technology to assist in 
strengthening their domestic telecommunications services sector.    
Provisions relating to least-developed country Members  
Article XIX:3 
"…Negotiating guidelines shall establish modalities for the treatment of liberalization 
undertaken autonomously by Members since previous negotiations, as well as for the special treatment for least- developed country Members under the provisions of 
paragraph 3 of Article 4." For the DDA negotiations, the requirements of the provisions of  this Article are 
reflected in S/L/93 "Guidelines and Procedures for the Negotiations on Trade in 
Services".  (See paragraph 13 of Section II I relating to "Modalities and Procedures".)   
Article IV:3 Increasing Participation of Developing Countries  
Special priority shall be given to the least-developed coun try Members in the 
implementation of Article IV:1 and 2.  Particular account shall be taken of the serious 
difficulty of the least-develop ed countries in accepting ne gotiated specific commitments 
in view of their special economic situation and their development, trade and financial 
needs. 
 The requirements of the provisions of this Article are reflected in S/L/93 "Guidelines 
and Procedures for the Negotiations on Trade in Services". (See paragraph 2 of Section I relating to "Objectives and Principles".)   
 
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  IV. AGREEMENT ON TRADE-RELATED ASPECTS OF INTELLECTUAL PROPERTY 
RIGHTS 
43. The Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement) 
and related instruments contain six special and diff erential treatment provisions and five Decisions.  
The six provisions fall under the following categories: 
1. Transitional time-periods  
 Two provisions (Article 65.2 and 65.4).   
 
2. Technical assistance 
 One provision (Article 67).   
 
3. Provisions relating to least-developed country Members  
Three provisions (Part of the Preamble to th e Agreement; Articles 66.1; and 66.2 and three 
related Decisions including, TRIPS Council Deci sion of 27 June 2002 on the Extension of the 
Transition Period under Article 66.1 of the TR IPS Agreement for Least-Developed Country 
Members for Certain Obligations with respect to Pharmaceutical Produc ts (IP/C/25), General 
Council Decision on Least-Developed Country Me mbers-Obligations under Article 70.9 of 
the TRIPS Agreement with respect to Phar maceutical Products (WT/L/478), TRIPS Council 
Decision on the Extension of the Transition Period under Article 66.1 for Least-Developed 
Country Members (IP/C/40).   
 
The following two Decisions include provisions  in favour of least-developed countries:  
General Council Decision of 30 August 2003 on the Implementati on of Paragraph 6 of the 
Doha Declaration on the TRIPS Agreement and Public Health (WT/L/540 and Corr.1) and the 
General Council Decision of 6 December 2005 on  the Amendment of the  TRIPS Agreement 
(WT/L/641).   See section on Ministerial and General Council Decisions.   
  
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PROVISION COMMENT 
Transitional time-periods 
Article 65.2  
A developing country Member is entitled to dela y for a further period of four years the 
date of application, as defined in paragraph 1, of the provisions of this Agreement other than Articles 3, 4 and 5.   Extensive use has been made of the transition periods provided for developing and 
least-developed countries in Articles 65 and 66 of the TRIPS Agreem ent. The transition 
period for developing countries under Article 65.2 expired on 1 January 2000. 
Article 65.4   
To the extent that a developing country Member  is obliged by this Agreement to extend 
product patent protection to areas of technology not so protectable in its territory on the general date of application of this Agreement for that Member, as defined in 
paragraph 2, it may delay the application of the provisions on product patents of 
Section 5 of Part II to such areas of 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 date of application of the 
TRIPS Agreement expired on 1 January 2005.  Some Members made use of this transition period.   
Technical assistance 
Article 67 In order to facilitate the implementation of this Agre ement, developed country 
Members shall provide, on request and on mutually agreed terms and conditions, 
technical and financial cooperation in favo ur 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 personnel.   Considerable attention has been given by the TRIPS Council to the provision of 
technical cooperation pursuant to Article 67 of the TRIPS Agreement.  This issue has 
been a regular item on the agenda of the Council's meetings, with a view to monitoring 
compliance with the obligation contained in Article 67, sharing information on the technical cooperation possibilities available and providing an opportunity to identify 
any needs not adequately being addressed.  Developed countries have provided, on an 
annual basis, for a special technical cooper ation review meeting normally held at the 
end of year TRIPS Council's meeting, reports on their technical and financial 
cooperation activities of relevance (most recently in documents IP/C/W/517 and 
addenda).  Furthermore, they have notified contact points in their administrations for technical cooperation on TRIPS (IP/N/7/Rev.2 and addenda). Intergovernmental 
organizations with observer status in the TRIPS Council have also provided written 
information on their technical cooperation activities relating to TRIPS matters (IP/C/W/516 and addenda), as has th e WTO Secretariat (IP/C/W/515).   
Provisions relating to least-developed country Members 
Preamble  
Recognizing also the special needs of the least-developed countr y 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 requir ements of least-developed country Members, 
their economic, financial and administrative constraints, and their need for flexibility 
to create a viable technological base, such Members shall not be required to apply the 
provisions of this Agreement, other than Articles 3, 4 and 5, for a period of 10 years With a view to implementing paragraph 7 of the Doha Declaration on the TRIPS 
Agreement and Public Health (WT/MIN(01)/DEC/2),  the TRIPS Council adopted a Decision on 1 July 2002 by which the transition period under Article 66.1 for least-
developed country Members with respect to the protection and enforcement of patents 
and undisclosed information was extended until 1 January 2016 (IP/C/25).  This was  
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from the date of application as defined under Article 65.1.  The Council for TRIPS 
shall, upon duly motivated request by a least-developed country Member, accord 
extensions of this period.   completed by Decision of the General Council of 12 July 2002, which waived the 
obligations of least-developed country Memb ers under Article 70.9 with respect to 
exclusive marketing rights for pharmaceutical products subject of a patent application 
until 1 January 2016 (WT/L/478). The general transition period for least-developed country Members was initially due to 
expire on 1 January 2006.  Recognizing their special needs and requirements, the 
TRIPS Council adopted a Decision on 29 November 2005 that extended the transition period under Article 66.1 for least-developed country Members until 1 July 2013 
(IP/C/40). With a view to facilitating targeted technical and financial cooperation 
programmes, all the least-developed country Members will provide to the TRIPS 
Council, preferably by 1 January 2008, as much information as possible on their 
individual priority needs for technical and financial cooperation in order to assist them taking steps necessary to implement the TR IPS Agreement. Accordingly, developed 
country Members shall provid e technical and financial cooperation in favour of 
least-developed country Member s in pursuant to Article 67. 
To date, two least-developed country Members have submitted their priority needs to 
the TRIPS Council (IP/C/W/499 and 500).   
Article 66.2  
Developed country Members shall provide incen tives 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 Minist erial 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 obligations under Article 66.2 
(IP/C/28).  Developed country Members are to submit annually reports on actions taken or planned in pursuance of their commitments under Article 66.2 and to provide new 
detailed reports every third year and upda tes in the intervals (most recently in 
documents IP/C/W/519 and addenda).  Those reports have been regularly reviewed at the TRIPS Council's end of year meetings (s ee IP/C/M/58 for the review in 2008).   
Paragraph 7 of the Doha Declaration on the TRIPS Agreement and Public Health 
reaffirmed the commitment of developed co untry Members pursuant to Article 66.2 
(WT/MIN(01)/DEC/2).  According to the Decision of the General Council on the 
Implementation of Paragraph 6 of the Doha  Declaration on the TRIPS Agreement and 
Public Health (WT/L/540 and Corr.1) and the Protocol Amending the TRIPS 
Agreement (WT/L/641), Members also unde rtook to cooperate in paying special 
attention to the transfer of  technology and capacity bu ilding in the pharmaceutical 
sector pursuant to Article 66.2. 
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  V. UNDERSTANDING ON RULES AND PROCEDURES GOVERNING THE 
SETTLEMENT OF DISPUTES 
44. The Understanding on Rules and Procedures Gove rning the Settlement of Disputes (Dispute 
Settlement Understanding) contains 11 provisions relating to special and differential treatment, which 
can be classified as follows: 
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
Seven provisions (Article 4.10, Article 8.10*,  Article 12.10*, Article 12.11*, Article 21.2*, 
Article 21.7*, and Article 21.8*).    
2. Flexibility of commitment, of action, or use of policy instruments  
 One provision (Article 3.12). 
 
3. Technical assistance 
 One provision (Article 27.2).   
 
4. Provisions relating to least-developed country Members. 
 Two provisions (Article 24.1 and Article 24.2).   
 
* Note that these provisions are addressed to speci fic organs within the dispute settlement process, 
rather than to "WTO Members" directly. 
 
45. In the negotiations to improve and clarify the Dispute Settlement Understanding, a number of 
improvements have been proposed to existing special  and differential treatment provisions, to make 
them more operational and effective (for example by strengthening the language of Articles 4.10 
and 21.2 by replacing the word "should" by "shall", or by providing additional time or specific 
guidance on the nature of the differential treatment  to be given).  Some proposals also aim to 
introduce new special and differential treatment in favour of developing country Members in disputes 
(for example, to facilitate cross-retaliation).  Sp ecific proposals have also been made to improve 
effective access to dispute settlement for developing c ountry Members.  In this context, the creation of 
a Dispute Settlement Fund to assist developing country Members parties to disputes has been proposed, as well as the reimbursement of litigation costs for developing countries.   
46. The current text of the proposals under discussion in these negotiations is contained in the  
Report by the Chairman of the Special Sessions of the Dispute Settlement Body of 18 July 2008.
79  In 
November 2008, Members endorsed the consolidated dr aft legal text contained in the July document 
as basis for future work.80  This document provides an overall assessment of the state of play of the 
work in the negotiations and contains a consolidated  draft legal text, based on the contributions of 
Members as well as the Chairman's own assessments.  The report also contains a thematic overview 
of the issues under discussion, summarizing the Chai rman's perceptions on the progress accomplished 
so far and outlining possible orientations of future work.   This thematic overview contains a section 
on "Developing country interests, in cluding special and differential treatment", to which readers are 
referred for further detailed information.81   
                                                      
79 JOB(08)/81. 
80 See TN/DS/23. 
81 See JOB(08)/81, pp. 40-41.  
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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, in deviation from th e provisions of Article 4.10 of the Dispute 
Settlement Understanding.  (WT/DSB/M/7, p. 2) 
Article 8.10   
When a dispute is between a developing co untry Member and a developed country 
Member the panel shall, if the developing country Member so requests, include at least 
one panelist from a developing country Member. In disputes between developing country Members and developed country Members, 
nationals of developing country Members regularly serve as panelists, if the developing 
country Members so request. 
Article 12.10   
In the context of consultations involving and measures taken by a developing country 
Member, the parties may agree to extend the periods established in paragraphs 7 and 8 of Article 4.  If, after the period has elapsed, the consulting 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 Article 21 are not affected by any action pursuant to this paragraph.   In one dispute, a developing country defendant contended that the process raised 
important questions in relation to the Dispute Settlement Understanding such as: (i) the 
real difficulties faced by deve loping countries on the insi stence 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 since Article 12.10 of the Dispute Settlement Understanding provided that "in the context of consultations involving a measure taken 
by a developing country Member, the parties may agree to extend the period 
established in paragraphs 7 and 8 of Article 4".  (See WT/DSB/M/21, page 4) 
See also WT/DSB/M/207, pp. 18-19, in relation to Turkey – Rice (WT/DS334).  In 
India – Quantitative Restrictions (WT/DS90), India requested additional time to review the interim report, in accordance with Article 12.10 of the Dispute Settlement 
Understanding.   
Article 12.11 
Where one or more of the parties is a d eveloping country Member, the panel's report 
shall explicitly indicate the form in which account has been taken of relevant 
provisions on differential and more-favourable treatment for developing country 
Members that form part of the covered agre ements 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.  For example, see: 
WT/DS27/R, WT/DS27/RW2/ECU, WT/DS46/R, WT/DS90/R, WT/DS204/R, WT/DS217, WT/DS234/R, WT/DS248/R, WT /DS249/R, WT/DS251/R, WT/DS252/R, 
WT/DS253/R, WT/DS254/R, WT/DS258/R, WT/DS259/R; WT/DS308/R and 
WT/DS334/R.  
Article 21.2 
Particular attention should be paid to ma tters 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 arbitr ation awards pursuant to Article 21.3(c) of 
the Dispute Settlement Understanding (See WT/DS54/15, WT/DS55/14, WT/DS59/13, 
WT/DS64/12, WT/DS87/15, WT/DS110/14, WT/DS207/13, WT/DS217/14, WT/DS234/22; WT/DS246/14, WT/DS265 /33, WT/DS266/33, WT/DS283/14, 
WT/DS268/12, WT/DS269/13, WT/DS286/15 and WT/DS285/13.)   
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 develop ing country Member, in considering what 
appropriate action might be taken, the DSB shall take into account not only the trade 
coverage of measures complained of, but also their impact on the economy of developing 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 right 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 and the corresponding rules and procedures 
of the Decision, the latter shall prevail.   This provision of the Dispute Settlement Understanding has been used by developing 
countries in two complaints.  (See WT/DS361 and WT/DS364.)   
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 Member s.  To this end, the Secretariat shall 
make available a qualified legal expert from the WTO technical cooperation services to 
any developing country Member which so requests. This exper t shall assist the 
developing country Member in a manner en suring the continue d impartiality of the 
Secretariat. The Secretariat makes available to developing  countries the services of two consultants 
who are available to provide legal assistance to developing countries in dispute settlement, pursuant to this provision.  This service is coordinated by ITTC.   
Proposals currently under consideration include the creation of a Dispute Settlement 
Fund for developing countries and the possibility of awarding litigation costs to developing countries that have prevailed in disputes against developed country 
Members.  (See proposed Article 28, pp. 19-20 of JOB(08)/81.) 
Provisions relating to least-developed country Members 
Article 24.1  
At all stages of the determination of the causes of a dispute and of dispute settlement 
procedures involving a least-developed coun try Member, particular consideration shall 
be given to the special situation of least-developed country Members.  In this regard, Members shall exercise due restraint in ra ising matters under these procedures 
involving a least-developed co untry Member.  If nullification or impairment is found to 
result from a measure taken by a least-developed country Member, complaining parties shall exercise due restraint in asking fo r compensation or seeking authorization to 
suspend the application of concessions or other obligations pursuant to these 
procedures.   As of 30 May 2009, one least-developed country has initiated a dispute settlement 
proceeding (WT/DS306 – India Anti-dumping measure on batteries from Bangladesh). 
Eight least-developed countries have participated in panel proceedings as a third party, 
and six have participated in Appellate Body proceedings as a third participant.   
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Article 24.2 
In dispute settlement cases involving a least-developed country Member, where a 
satisfactory solution has not been found in the course of consultations the 
Director-General or the Chairman of the DS B 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 appropriate.   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). 
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  VI. PLURILATERAL TRADE AGREEMENTS  
A. AGREEMENT ON GOVERNMENT PROCUREMENT  
47. The current Agreement on Government Proc urement (1994) contains 16 special and 
differential treatment provisions falling under five categories.   
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 Two provisions (Article V.1 and Article 3).   
 
2. Provisions aimed at increasing trade opportunities for developing countries 
 Two provisions (Article V.2 and Article V.11).   
 
3. Flexibility of commitments, of action, and use of policy instruments 
Seven provisions (Article V.4, Aricle V.5, Article V.6, Article V.7, Article V.14 and 
Article V.15, Article XVI.2).    
4. Technical assistance 
 Three provisions (Article V.8, Article V.9 and Article V.10).   
 
5. Provisions relating to least-developed country Members 
 Two provisions (Article V.12 and Article V.13).   
 
48. It is important to note that Article V is expected  to be eventually replaced by Article IV of the 
revised GPA text (GPA/W/297).  Article IV of th e revised GPA text was provisionally agreed by 
Parties in December 2006.  Its final adoption is subject to a mutually satisfactory outcome on the 
ongoing negotiations on coverage.
82 When adopted, Article IV of the revised text will replace 
Articles V and XVI:2 of the existing (1994) text. Artic le IV of the revised text is viewed by the 
Parties as being more clear, specific and concre te, as well as providing new forms of transitional 
measures, as compared to Article V of the existing text. 
49. As a plurilateral Agreement, not all WTO Me mbers are bound by the GPA.  The Agreement 
at present comprises the followi ng Parties: Canada; the Eur opean Communities including its 
27 member States; Hong Kong, China; Iceland; Israe l; Japan; Korea; Liechtenstein; Netherlands with 
respect to Aruba; Norway; Singapore; Switzer land; Chinese Taipei; and the United States.83 
 
    
 
                                                     
 
82 See GPA/89, paragraph 20. 
83 See GPA/95, paragraph 4;  upon its accession to  the Agreement on 15 July  2009, Chinese Taipei 
became the 14th Party to the GPA and 41st WTO Member to be bound by this plurilateral Agreement.  
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PROVISION COMMENT 
Article V 
Provisions under which WTO Members should safeguard the interests of developing country Members 
Objectives 
1.  Parties shall, in the implementation a nd administration of this Agreement, through 
the provisions set out in this Article, duly take into account the development, financial 
and trade needs of developing countries, in particular least-developed countries, in 
their need to: 
(a)  safeguard their balan ce-of-payments pos ition and ensure a level of reserves 
adequate for the implementation of pr ogrammes of economic development; 
(b)  promote the establishment or developme nt of domestic indu stries including the 
development of small-scale and cottage in dustries in rural or backward areas; and 
economic development of other sectors of the economy; 
(c)  support industrial units so long as they are wholly or substantially dependent on 
government procurement;  and (d) encourage their economic development th rough regional or gl obal arrangements 
among developing countries presented to the Ministerial Conference of the World 
Trade Organization (hereinafter referred to as the "WTO") and not disapproved by it.  
Coverage 
3.  With a view to ensuring that develop ing countries are able to adhere to this 
Agreement on terms consistent with their development, financial and trade needs, the 
objectives listed in paragraph 1 shall be duly taken into account in the course of negotiations with respect to the procurement of developing countries to be covered by 
the provisions of this Agreement.  Develop ed countries, in the preparation of their 
coverage lists under the provisions of this Agreement, shall endeavour to include entities procuring products and services of export interest to developing countries.    
Provisions aimed at increasing the trade o pportunities of developing country Members 
2.  Consistently with the provisions of this Agreement, each Party shall, in the 
preparation and application of laws, regulations and procedures affecting government 
procurement, facilitate increased imports fr om developing countries, bearing in mind 
the special problems of least-developed coun tries and of those countries at low stages 
of economic development. The benefits of the Agreemen t are open to developing co untry Parties in accordance 
with the agreed coverage commitments of th e Parties as set out in Appendix I. There 
are, at present, no least-develope d country Parties to the Agreement. 
Information Centres 
11.  Developed country Parties shall estab lish, individually or jointly, information 
centres to respond to reasonable request s from developing country Parties for 
information relating to, inter alia, laws, regulations, procedures and practices 
regarding government procurement, notices about intended procurements which have been published, addresses of the entities covered by this Agreement, and the nature and No notifications have been received from Parties regarding this provision.   
The Committee has not set up an information centre.   However, Appendices II, III and IV of the Ag reement lists the publications notified by 
Parties in which information about procurement opportunities, supplier registration 
lists, and relevant laws are published. This information is publicly available and often 
accessible by electronic means.    
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volume of products or services procured or to be procured, including available 
information about future tenders.  The Committee may also set up an information 
centre.   
Flexibility of commitments, of action, and use of policy instruments 
Agreed Exclusions 
4.  A developing country may negotiate with other participants in negotiations under 
this Agreement mutually acceptable exclusi ons from the rules on  national treatment 
with respect to certain entities, products or services that are included in its coverage 
lists, having regard to the particular circumstances of each case.  In such negotiations, the considerations mentioned in subparagraphs 1(a) through 1(c) shall be duly taken 
into account.  A developing country particip ating in regional or global arrangements 
among developing countries re ferred to in subparagraph 1(d) may also negotiate 
exclusions to its lists, having regard to th e particular circumstances of each case, 
taking into account, inter alia, the provisions on government procurement provided for 
in the regional or global arrangements concerned and, in particular, products or services which may be subject to common industrial development programmes.     
5.  After entry into force of this Agreemen t, a developing country Party may modify its 
coverage lists in accordance with the prov isions for modification of such lists 
contained in paragraph 6 of Article XXIV, having regard to its development, financial 
and trade needs, or may request the Committee on Government Procurement 
(hereinafter referred to as "the Committee" ) to grant exclusions from the rules on 
national treatment for certain entities, products or services that are included in its 
coverage lists, having regard to the particular circumstances of each case and taking 
duly into account the provisions of subparagraphs 1(a) through 1(c).  After entry into force of this Agreement, a developing coun try Party may also re quest the Committee to 
grant exclusions for certain en tities, products or services  that are included in its 
coverage lists in the light of its participation in regional or global arrangements among developing countries, ha ving regard to the particu lar circumstances of each 
case and taking duly into account the provisions of subparagraph 1(d).  Each request 
to the Committee by a developin g country Party relating to modification of a list shall 
be accompanied by documentation relevant to the request or by such information as 
may be necessary for consideration of the matter.  Since the coming into force of the Agreement, no developing country Party has sought 
or been granted exclusions from the rules on national treatment for any entities, 
products or services taking into account subparagraphs 1(a) th rough 1(c) of the 
Agreement. 
Since the coming into force of the Agreement, no developing country Party has sought or been granted exclusions for any entities, products or services on the grounds of 
participation in a regional or global arrangement among developing countries, taking 
into account the provisions of subparagraph 1(d).   
6.  Paragraphs 4 and 5 shall apply mutatis mutandis to developing countries acceding to this Agreement after its entry into force.    
7.  Such agreed exclusions as mentioned in  paragraphs 4, 5 and 6 shall be subject to 
review in accordance with the provisions of paragraph 14 below.    
Review 
14.  The Committee shall review annually the operation and effectiveness of this Article 
and, after each three years of its operation on the basis of reports to be submitted by 
Parties, shall carry out a major review in order to evaluate its effects.  As part of the 
three-yearly reviews and with a view to achieving the maximum implementation of the The Committee reviewed the op eration of the special and differential treatment 
provisions of the Agreement in the context of the negotiations under Article XXIV:7 of 
the Agreement. A revised set of provisions on developing countries is incorporated in 
the revised text of the Agreement at Article IV (GPA/W/297).    
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provisions of this Agreement, including in particular Article III, and having regard to 
the development, financial and trade situation of the developing co untries concerned, 
the Committee shall examine whether exclusions  provided for in accordance with the 
provisions of paragraphs 4 through 6 of this Article shall be modified or extended.   
15.  In the course of further rounds of negotiations in accordance with the provisions of paragraph 7 of Article XXIV, each developing country Party shall give consideration to 
the possibility of enlarging its coverage lists, having regard to its economic, financial 
and trade situation.   The negotiations foreseen pursuant to Article  XXIV:7 of the Agreement are currently 
ongoing. A revised text of the Agreement (GPA/W/297) was provisionally agreed by 
negotiators in December 2006.
84  Article IV of this text incorporates revised provisions 
on developing countries.    
Technical assistance 
8.  Each developed country Party shall, up on request, provide a ll technical assistance 
which it may deem appropriate to developi ng country Parties in resolving their 
problems in the field of government procurement. 
9.  This assistance, which shall be provided on the basis of non-discrimination among 
developing country Parties, sh all relate, inter alia, to: 
- the solution of particular technical problems relating to the award of a specific 
contract;  and 
- any other problem which the Party making the request and another Party agree to deal with in the context of this assistance.   
10.  Technical assistance referred to in paragraphs 8 and 9 would include translation 
of qualification documentation and tenders  made by suppliers of developing country 
Parties into an official langu age of the WTO designated by the entity, unless developed 
country Parties deem translation to be burdensome, and in that case explanation shall 
be given to developing country Parties upon  their request addressed either to the 
developed country Parties or to their entities.  Any requests for technical assistance by a de veloping country Party made directly to a 
developed country Party has been dealt with directly by the latter; there are no formal 
notification obligations in this regard. Se veral Parties have, however, informally 
informed the GPA Committee of  technical assistance they ha ve provided to developing 
country Members of the WTO, particularly in the context accession to the GPA.  
The WTO Secretariat also provides technical  assistance on a regular basis under its 
annual technical assistance pr ogramme.  This includes: 
(i) a regional seminar on government procurement organized for each developing 
country region at least once every other y ear (for the current plan, see document 
WT/COMTD/W/160); and 
(ii) national seminars on government procurement to developing country Members of 
the WTO on request whether or not they ar e a party to the Agreement. During the 
current year (2009), such tech nical assistance has been delivered or is programmed for: 
Armenia; Viet Nam; China; and Macao, China. 
Special treatment for least-developed countries 
12.  Having regard to paragraph 6 of the Decision of the CONTRACTING PARTIES to 
GATT 1947 of 28 November 1979 on Differential and More Favourable Treatment, 
Reciprocity and Fuller Participation of Developing Countries (BISD 26S/203-205), 
special treatment shall be granted to le ast-developed country Parties and to the 
suppliers in those Parties with respect to products or services originating in those 
Parties, in the context of any general or specific measures in favour of developing 
country Parties.  A Party may also grant the benefits of this Agreement to suppliers in 
least-developed countries which are not Partie s, with respect to products or services 
originating in those countries.  
13.  Each developed country Party shall, upon request, provide assistance which it may deem appropriate to potential tenderers in least-develop ed countries in  submitting their 
tenders and selecting the products or services which are likely to be of interest to its 
entities as well as to suppliers in least-devel oped countries, and likewise assist them to At present, there are no least-devel oped country Parties to the Agreement. 
                                                      
84 See also GPA/89, paragraphs 20-22.    
   TN/CTD/W/33
 Page 75PROVISION COMMENT 
comply with technical regulations and standards relating to products or services which 
are the subject of the intended procurement.    
Article XVI 
Flexibility of commitments, of action, and use of policy instruments 
2.  Nevertheless, having regard to genera l policy considerations, including those 
relating to development, a developing country may at the time of accession negotiate 
conditions for the use of offsets, such as requirements for the incorporation of domestic 
content.  Such requirements shall be used only for qualification to participate in the 
procurement process and not as criteria for awarding contracts.  Conditions shall be 
objective, clearly defined and non-discriminatory.  They shall be set forth in the country's Appendix I and may include precise limitations on the imposition of offsets in 
any contract subject to this Agreement.  The existence of such  conditions shall be 
notified to the Committee and included in the notice of intended procurement and other documentation.   
 Possibility of exemption from prohibition of offsets for developing countries 
(Article XVI:2)   
Paragraph 2 provides the legal basis for the application of offsets by a developing 
country Party.  Such use of offsets must be negotiated with and agreed by other Parties 
in the course of the developing country's accession process.  Details of the use of 
offsets are to be included in a Note to the Appendix I annexes of the concerned developing country Party.
85 
 
 
                                                      
85 Article XVI.2 should be read in conjunction with Article XVI. 1 which states that "Entities shall not, in the qualification and  selection of suppliers, products or 
services, or in the evaluation of tenders a nd award of contracts, impose, seek or cons ider offsets".  Offsets in government pro curement are measures used to encourage local 
development or improve the balance-of-payments accounts by means of domestic content, licensing of technology, investment requi rements, counter-trade or similar 
requirements. 
 TN/CTD/W/33 
Page 76  
 
  VII. MINISTERIAL AND GENERAL COUNCIL DECISIONS 
50. The following section includes Ministerial and General Council Decisions providing special 
and differential treatment to developing and least-d eveloped countries.  As in sections II to VI, the 
tables reproduce in the left hand column, the text of the relevant Ministerial or General Council 
Decision, and in the right hand column titled "Comme nt", information on their implementation.   
 
  
   TN/CTD/W/33
 Page 77A. DIFFERENTIAL AND MORE FAVOURABLE TREATMENT , RECIPROCITY AND FULLER PARTICIP ATION OF DEVELOPING 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 differen tial and more favourable treatment to developing 
countries,86 without according such treatment to other contracting parties.    
2.  The provisions of paragraph 1 apply to the following:87    
Provisions aimed at increasing the trade opportunities of developi ng country Members 
(a) Preferential tariff treatment accorded by developed contracting parties to products 
originating in developing countries in ac cordance with the Generalized System of 
Preferences.88 Implementation of this provision has been through GSP schemes as notified to the 
CTD.   
Flexibility of commitments, of action, and use of policy instruments 
(b) Differential and more favour able treatment with respect to the provisions of the 
General Agreement concerning non-tariff meas ures governed by the provisions of 
instruments multilaterally negotiated under the auspices of the GATT.  
(c)  Regional or global arrangements ente red into amongst less-developed contracting 
parties for the mutual reduction or elimina tion of tariffs and, in accordance with 
criteria or conditions which may be pres cribed by the CONTRACTING PARTIES, for 
the mutual reduction or elimination of non-tariff measures, on products imported from 
one another.   To date, 28 RTAs have been notified under the Enabling Clause.   
Provisions relating to least-developed country 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. All developed Members of the WTO provide some degree of non-reciprocal market 
access to products originating from l east-developed countries, including through 
least-developed countries specific GS P programmes.  The Sub-Committee on 
Least-Developed Countries, pursuant to the WTO Work Programme for 
Least-Developed Countries, annually re views market access for least-developed 
country products.  The latest review is contained in document 
WT/COMTD/LDC/W/42/Rev.1, which include s information on recent market access 
initiatives taken by Members. In addition, A number of GSP schemes prov ide for preferential market access for the 
products of least-developed countries.  Ma rket access for least-developed countries has 
been enhanced by some developed country Members in the context of the Hong Kong 
Decision on duty-free and quota-free (D FQF) market access for least-developed 
                                                      
86 The words "developing countries" as used in this text are to be understood to refer also to developing territories. 
87 It would remain open for the CONTRACTING PARTIES to consider on an ad hoc  basis under the GATT provisions for joint action any proposals for differential and 
more favourable treatment not falling w ithin the scope of this paragraph. 
88 As described in the Decision of the CONTRACTING PARTIES of 25  June 1971, relating to the esta blishment of "generalized, non-re ciprocal and non-discriminatory 
preferences beneficial to the developing countries".  
  TN/CTD/W/33 
Page 78 PROVISION COMMENT 
countries.  As mandated at Hong Kong, Members are to notify to the CTD, the 
implementation of the schemes adopted under the Decision.  Discussions held in this 
regard and contained in WT/COMTD/M/57-59, 61-65, 67-74.   
  
   TN/CTD/W/33
 Page 79B. DECISION ON MEASURES IN FAVOUR OF LEAST -DEVELOPED COUNTRIES (15 DECEMBER  1993) 
PROVISION COMMENT 
Ministers... 
2.  Agree that: 
(i)  Expeditious implementation of all special and differential measures taken in favour of least-developed countries including those taken within the cont ext of the Uruguay 
Round shall be ensured through, inter alia, regular reviews. 
(ii)  To the extent possible, MFN concessions on tariff and non-tariff measures agreed in the Uruguay Round on products of export  interest to the leas t-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 export interest to leas t-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 supportive 
manner for the least-developed  countries.  To this eff ect, sympathetic consideration 
shall be given to specific and motivated 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 correspo nding 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 increased technical assistance in the development, strengthening  and diversification of their production 
and export bases including those of services, as well as in trade promotion, to enable 
them to maximize the benefits from  liberalized acce ss to markets. 
3.  Agree to keep under revi ew 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. Pursuant to this Decision, Members have taken concrete steps to facilitate better 
integration of least-developed countries into the multilateral trading system.   
A High-level Meeting on Integrated Initiatives for Least-Developed Countries Trade Development was held in October 1997.  The High-level Meeting endorsed the 
Integrated Framework for tr ade-related technical assistance to least-developed 
countries.   At the Doha Ministerial Conference in  November 2001, Ministers committed 
themselves to addressing the marginaliza tion of the least-developed countries in 
international trade and to improving their effective participation in the multilateral trading system.  Paragraphs 42 and 43 of  the Ministerial Declaration specifically 
address the concerns of least-developed countries.  Pursuant to Paragraph 42, the WTO 
Work Programme on least-developed countries was adopted in February 2002 (WT/COMTD/LDC/11).  Since then, the Sub-Committee has been focussing on the 
implementation of this Work Programme.  The Work Programme contains seven 
elements:  (i) market access for least-develope d countries;  (ii) trade-related technical 
assistance and capacity-building initiatives for least-developed countries;  
(iii) providing, as appropriate, support to ag encies assisting with the diversification of 
least-developed countries' production and export base;  (iv) mainstreaming, as 
appropriate, into the WTO's work the trade -related elements of the LDC-III Programme 
of Action, as relevant to WTO's mandate;  (v) participation of least-developed countries in the multilateral trading system;  (vi) accession of least-developed countries to the 
WTO;  and (vii) follow-up to WTO Ministerial Decisions/Declarations. 
Pursuant to the WTO Work Programme for the Least-Developed Countries, the General Council in December 2002 adopte d accession guidelines for least-developed 
countries to facilitate and accelerate the acce ssion of least-develope d countries to the 
WTO (WT/L/508).  WTO Members attach pr iority to least-developed countries' 
accessions in accordance with these Guide lines on LDCs' accession.  The latest 
document on Accession of least-developed countries to the WTO is contained in 
document WT/COMTD/LDC/W/44.   The Hong Kong Ministerial Conference held in 2005 adopted a number of concrete 
decisions in favour of least-developed countries.  One of the major outcomes of the 
Conference was the adoption of five decision s on special and differential treatment in 
favour of least-developed countries.  Three of  these five decisions are enumerated in 
Section VII:K.   
The Enhanced Integrated Fr amework (EIF) is one of the mechanisms through which 
the WTO in collaboration with other international organizations and other development 
partners seek to provide least-developed countries with trade-related assistance in 
response to their trade development needs.  These include, but are not limited to, the 
development, strengthening and diversification of their production and export bases, as  
  TN/CTD/W/33 
Page 80 PROVISION COMMENT 
well as in trade promotion, to enable them  to maximize the benef its from liberalized 
access to markets. 
The Integrated Framework (cr eated in 1997 as IF and since enhanced to become the 
Enhanced IF (EIF), helps least-developed coun tries to map out the totality of their trade 
priorities (upstream and down stream), and to integrate them into their national 
development strategies.  Identification of th eir trade-related priorities under the EIF and 
their mainstreaming assist least-developed countries in their dialogue with their donor community to seek their support.  The EIF is Aid for Trade in action for the 
least-developed countries.  Funding of the actions identified by the least-developed 
countries under the EIF are carried out through the EIF's own Trust Fund – through its 
two windows:  Tier 1 and Tier 2; bilateral, regional or multilateral development 
partners;  and the national budget, esp ecially in countries where assistance by 
development partners is largely delivered by budget support an d where the country's 
financial state allows for the government's investment in trade development.  The 
private sector – domestic or foreign – is  also a possible source of funding.   
To date, 47 countries (of a total of 50)  have initiated to/become beneficiaries under the 
EIF.  Of the 47 beneficiaries, 35 have completed the diagnostic stage and are now 
implementing the action matrix.  Some are in the process of / have completed updating their Diagnostic Trade Integration Studies (DTISs).  An additional 12 least-developed 
countries are at various stages of drafting their DTIS.   
In July, 2009, the first two projects for Tier 1 funding out of the EIF Trust Fund were approved by the EIF Board, signalling that the EIF is now fully operational.  Another 
19 Tier 1 project proposals  are currently  in the pipeline.    
 
  TN/CTD/W/33 
 Page 81 
 
 
  C. DECISION ON TEXTS RELATING TO MINIMUM VALUES AND IMPORTS BY SOLE AGENTS , SOLE 
DISTRIBUTORS AND SOLE CONCESSIONAIRES (15 DECEMBER 1993) 
51. The Decision On Texts Relating To Minimum Values And Imports By Sole Agents, Sole 
Distributors And Sole Concessionaires contains two pr ovisions for special and differential treatment.   
1. Provisions under which WTO Members should safeguard the interests of developing 
country Members 
 Two provisions (Text I and Text II).   
   
  TN/CTD/W/33 
Page 82 DECISION ON TEXTS RELATING TO MINIMUM VALUES AND IMPORTS BY SOLE AGENTS, SOLE DISTRIBUTORS AND SOLE 
CONCESSIONAIRES (15 DECEMBER 1993) 
 
PROVISION COMMENT 
Provisions under which WTO Members should safeguard the interests of developing country Members 
Text I  
Where a developing country makes a reservation to retain officially established 
minimum values within the terms of Annex III:2  and shows good cause, the Committee shall give the request for the reservation sympathetic consideration.  Where a 
reservation is consented to, the terms and conditions referred to in Annex III:2 shall 
take full account of the deve lopment, financial and trad e needs of the developing 
country concerned. For information on the Members that have made use of this provision 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 di stributors and sole conc essionaires.  Under  
Article 20:1, developing country Members hav e a period of delay of up to five years 
prior to the application of th e Agreement.  In this cont ext, 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 co untry Members, in accordan ce with the provisions of 
Annex II, to formulate and conduct studies in areas identified as being of potential 
concern, including those relating to importations by sole agents, sole distributors and sole concessionaires. 
 There have been no such studies requested. 
 
  TN/CTD/W/33 
 Page 83 
 
 
  D. DECISION ON MEASURES CONCERNING THE PO SSIBLE NEGATIVE EFFECTS OF THE REFORM 
PROGRAMME ON LEAST -DEVELOPED AND NET FOOD -IMPORTING DEVELOPING COUNTRIES89 
(15 DECEMBER  1993) 
52. All the provisions of the Decision cover positive ac tions to be taken by Members with respect 
to developing country Members, including least-developed countries.   
53. The Secretariat prepares a background note on an  annual basis in order to facilitate the work 
of the Committee on Agriculture in this area.90  The note provides an introduction on the follow-up 
process to the NFIDC Decision as a whole and exam ines the substantive provisions of the Decision, 
providing detailed information rega rding their implementation.   
 
                                                      
89 The WTO list of net food-importing developing countries as it currently stands comprises:  
(a) the least-developed countries as recognized by the Economic and Social Council of the United 
Nations;  as well as  
(b) Barbados, Bolivarian Republic of Venezuela, Botswana, Côte d'Ivoire, Cuba, Dominica, Dominican 
Republic, Egypt, Gabon, Honduras, Jamaica, Jordan, Kenya, Mauritius, Mongolia, Morocco, Namibia, Pakistan, 
Peru, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Senegal,  Sri Lanka, Trinidad and 
Tobago and Tunisia (G/AG/5/Rev.8, dated 22 March 2005, refers).  Furthermore, during the March 2009 
meeting of the Committee on Agriculture, Swaziland indicated its intention to be included in the list in March 2010. 
90 See G/AG/W/42/Rev.11 dated 18 November 2008.    
  TN/CTD/W/33 
Page 84 DECISION ON MEASURES CONCERNING THE POSSIBLE NEGATIVE EFFECTS OF THE REFORM PROGRAMME ON LEAST-DEVELOPED AND 
NET FOOD-IMPORTING DEVELOPING COUNTRIES (15 DECEMBER 1993) 
 
PROVISION COMMENT 
Provisions under which WTO Members should safeguard the interests of developing country Members 
Paragraph 3(i) 
To review the level of food aid establishe d periodically by the Committee on Food Aid 
under the Food Aid Convention 1986 and to initiate negotiations in the appropriate forum to establish a level of  food aid commitments sufficie nt to meet the legitimate 
needs of developing countries during the reform programme.    The Food Aid Convention is administered by the International Grains Council which 
services the Food Aid Committee (FAC).  The Food Aid Convention 1999, which was 
to expire on 30 June 2002, has not been renegotiated by the FAC members but has been extended several times pending the outcome of the DDA negotiations.  In June 2009, 
FAC members agreed to extend the Convention to June 2010.  For more details, see 
paragraphs 11-26 of G/AG/W/42/Rev.11 and G/AG/GEN/78. 
Paragraph 3(ii) 
To adopt guidelines to ensure that an increasing proportion of basic foodstuffs is 
provided to least-developed and net food-i mporting 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 least-developed 
countries will be in the form of grants.  Over all, food aid in the form of grants is to 
represent, at a minimum, 80 per cent of FAC member's contributions and donors are to seek to progressively exceed this share.  For more details, see paragraphs 27-31 of 
G/AG/W/42/Rev.11 and G/AG/GEN/78.   
Paragraph 4  
Ensure that any agreement relating to agricultural export credits makes appropriate provision for differen tial treatment in favour of le ast-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 special and differential treatment in favour of developing countries.  
(See paragraphs 36-39 of G/AG/W/42/Rev.11 and Annex J of the Revised Draft Modalities for Agriculture in TN/AG/W/4/Rev.4.)   
Paragraph 5 
As a result of the Uruguay Round certa in developing countries may experience 
short-term difficulties in financing normal le vels of commercial imports and that these 
countries may be eligible to draw on the resources of international financial 
institutions under existing facilities, or such facilities as may be established, in the 
context of adjustment programmes, in order to address such financing difficulties.  In this regard, Ministers take note of paragraph 37 of the report of the Director-General 
to the CONTRACTING PARTIES to GATT 1 947 on his consu ltations with the 
Managing Director of the International Monetary Fund and the President of the World 
Bank (MTN.GNG/NG14/W/35).   During the Committee's annual monitoring ex ercise of the Marrakesh NFIDC Decision, 
several of the international observer organizations regularly comment on the 
development of international food prices and their impact on the food import bills of the least-developed countries and NFIDCs  as well as on the resources of the 
international financial institutions and initiatives in favour of least-developed countries 
and NFIDC - see paragraphs 40-47 of G/AG/W/42/Rev.11 and G/AG/GEN/78.   
Technical assistance 
Paragraph 3(iii) 
To give full consideration in the context of their aid programmes to requests for the 
provision of technical and financial assi stance to least-developed and net food-
importing developing countries to improve their agricultural productivity and 
infrastructure. During the Committee's annual monitoring ex ercise of the Marrakesh NFIDC Decision, 
the provision of technical and financial assistance continues to be subject of review.  
For this purpose, updated Table NF:1 notifications are submitted by donor Members concerned.  Any contributions made by the observer organizations in this context are 
also circulated.  For more details, see pargraphs 32-35 of G/AG/W/42/Rev.11 and 
G/AG/GEN/78. 
 
  
   TN/CTD/W/33
 Page 85E. PREFERENTIAL TARIFF TREATMENT FOR LEAST -DEVELOPED COUNTRIES – DECISION ON WAIVER – 15 JUNE 199991 (WT/L/304) 
PROVISION COMMENT 
Considering that the Parties to the World Trade Organization Agreement have 
recognized the need for positive efforts desi gned to ensure that developing countries, 
and especially the least-developed among them, secure a share in the growth in international trade commensu rate with the needs of th eir 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 th e Ministerial Declaration of 20 May 1998 
concerning integration of least-developed co untries into the worl d trading system and 
providing predictable and favourable market access conditions for the products of such countries;  
Considering the 1979 Decision on Differe ntial and More Favourable Treatment, 
Reciprocity and Fuller Participation of De veloping 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 mean s for developing coun try Members to offer 
preferential tariff trea tment to products of least-d eveloped countries notwithstanding 
the obligations of paragraph 1 of Article I of the General Agreement; 
Having regard to the Guiding Principles to be followed in considering applications for 
waivers adopted on 1 November 1956, the Understanding in Respect of Waivers of 
Obligations under the General Agreement on Tariffs and Trade 1994, and paragraphs 3 and 4 of Article IX of the Marrakesh Agreement Establishing the World 
Trade Organization (the "WTO Agreement"); 
Members, acting pursuant to the provisions of paragraph 3 of Article IX of the WTO Agreement, 
Decide that: 
1.  Subject to the terms and conditions set out hereunder, the provisions of paragraph 1 of Article I of the GATT 1994 shall be waived until 30 June 2009, to the extent 
necessary to allow developing country Membe rs to provide preferen tial tariff treatment 
to products of least-developed countries, designated as such by the United Nations, without being required to ex tend the same tariff rates to like products of any other 
Member. 
2. Developing country Members wishing to take actions pursua nt to the provisions of 
this Waiver shall notify to the Council on Trade in Goods the list of all products of 
least-developed countries for which preferentia l tariff 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 be To date, two notifications were made under this Decision;  (i) Republic of Korea 
(WT/COMTD/N/12/Rev.1);  and (ii) Mo rocco (WT/LDC/SWG/IF/18 and G/C/6). 
The waiver contained in the 1999 Decision (WT/L/304) was extended until 30 June 2019 (WT/L/759).  See section VII: M .   
                                                      
91 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO Ag reement agreed by the General  Council (WT/L/93).    
  TN/CTD/W/33 
Page 86 PROVISION COMMENT 
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 shal l review annually whether the exceptional 
circumstances justifying the Waiver still exist and whether the terms and conditions attached to the Wai ver have been met. 
5. The government of any Member providing preferential tariff treatment pursuant to 
this Waiver  shall, upon request, promptly enter into consultations with any interested 
Member with respect to any difficulty or any matter that may arise as a result of the 
implementation of programmes 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 
Countries.   
  
   TN/CTD/W/33
 Page 87F. 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 27 JUNE 2002  (IP/C/25) 
PROVISION COMMENT 
The Council for Trade-Related Aspects of Intellectual Property Rights (the "Council for 
TRIPS"), 
 ... 
 
Decides as follows: 
 
1. Least-developed country Members will not be obliged, with respect to pharmaceutical products, to implement or apply Sections 5 and 7 of Part II of the 
TRIPS Agreement or to enforce rights provided for under these Sections until 
1 January 2016.    
2. This decision is made without prejudice to the right of least-developed country 
Members to seek other extensions of the pe riod provided for in paragraph 1 of 
Article 66 of the TRIPS Agreement.   
 When Rwanda made use of the system established under the Decision of 30 August 
2003 on the Implementation of Paragraph 6 of the Doha Declaration on the TRIPS 
Agreement and Public Health, it referred to the TRIPS Council Decision of 27 June 2002 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).   
 
  
  TN/CTD/W/33 
Page 88 G. LEAST -DEVELOPED COUNTRY MEMBERS – OBLIGATIONS UNDER ARTICLE 70.9  OF THE TRIPS AGREEMENT WITH RESPE CT TO PHARMACEUTICAL PRODUCTS 
- DECISION OF  8 JULY  200292 (WT/L/478) 
PROVISION COMMENT 
The General Council, 
 
Having regard to paragraphs 1, 3 and 4 of Article IX of the Marrakesh Agreement Establishing the World Trade Organization (the "WTO Agreement"); 
 
Conducting the functions of the Ministerial Conference in the interval between 
meetings pursuant to paragraph 2 of Article IV of the WTO Agreement; 
 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 (IP/C/25) (the "Decision"), adopted by the Council for TRIPS at its meeting of 25-27 June 2002 
pursuant to the instructions of the Ministerial Conference contained in paragraph 7 of 
the Declaration on the TRIPS Agreement and  Public Health (WT/MIN(01)/DEC/2) (the 
"Declaration"); 
 
Considering that obligations under paragraph 9 of Article 70 of the TRIPS Agreement, where applicable, should not prevent attainment of the objectives of paragraph 7 of the 
Declaration; 
 Noting that, in light of the foregoing, exceptional circumstances exist justifying a 
waiver from paragraph 9 of Article 70 of the TRIPS Agreement with respect to 
pharmaceutical products in respect  of least-developed country Members; 
 
Decides as follows: 
 1.  The obligations of le ast-developed country Memb ers under paragraph 9 of 
Article 70 of the TRIPS Agreement shall be waived with respect to pharmaceutical 
products until 1 January 2016. 
 
2.  This waiver shall be reviewed by the Ministerial Conference no t 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.    
                                                      
92 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO Agreement agreed by the General  Council in November 1995 
(WT/L/93).  
   TN/CTD/W/33
 Page 89H. ACCESSION OF LEAST -DEVELOPED COUNTRIES – 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 fac ilitated and accelerated 
through simplified and streamlined accession procedures, with a view to concluding 
these negotiations as quickly as possible, in accordance with the guidelines set out 
hereunder:   Three countries (Cambodia, Nepal, Cape Verde) have concluded their accession 
negotiations as least-developed countries following the adoption of the General 
Council's Decision of 10 December 2002.  (WT/MIN(03)/18, WT/MIN(03)/19 and WT/L/715).   
I.  Market access 
- WTO Members shall exercise restraint in  seeking concessions and commitments on 
trade in goods and services from acceding LDCs, taking into account the levels of 
concessions and commitments undertaken by existing WTO LDCs' Members;   Market access negotiations are conducte d between the acceding government and 
interested Members on a bilateral basis.    Information about the status of requests and 
offers in the bilateral negotiations is limited, although agreed results are publicly 
circulated and applied on an MFN- basis.  (See WT/COMTD/LDC/W/44.) 
- acceding LDCs shall offer access through reasonable concessions and commitments 
on trade in goods and services commens urate with their individual development, 
financial and trade needs, in line with Artic le XXXVI.8 of GATT 1994,  Article 15 of the 
Agreement on Agriculture, and Articles IV and XIX of the General Agreement on Trade in Services.   On goods, the average final bound rates of Cambodia, Nepal, Cape Verde stand at 19.0, 
26.0 and 15.8 per cent, respectively.  Reductions in the bound rates are being effected 
over periods of up to ten years from th e date of accession.  The three completed 
least-developed countries' accessions undertook specific commitments under the GATS in 94, 77 and 99 services sub-sectors respectively.  (See WT/ACC/KHM/21/Add.1 
and 2;  WT/ACC/NPL/16/Add.1 and 2;  WT/ACC/CPV/30/Add.1 and 2.)   
II.  WTO rules 
- Special and Differential Treatment, as se t 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;   See below.   
- transitional periods/transitional arrang ements foreseen under specific WTO 
Agreements, to enable acceding LDCs to  effectively implem ent commitments and 
obligations, shall be granted in accession negotiations taking into account individual 
development, financial and trade needs;   In all the three completed least-developed countries' accessions, transition periods were 
granted and accompanied by action plans.  Technical assistance needs were also 
identified and examined in connection with the action plans.  Nepal was granted 
transition periods93 of three years and four months to fully implement the WTO 
Agreements on Customs Valuation, SPS, TBT and TRIPS (WT/ACC/NPL/16).   
- transitional periods/arrangements shall be accompanied by Action Plans for compliance with WTO rules.  The implementation of the Action Plans shall be 
supported by Technical Assistance and Ca pacity 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; For Cambodia, transitional arrangements were  agreed for the implementation of the 
WTO Agreements on Customs Valuation (five years five months), Rules of Origin 
(one year five months), SPS (four years five months), TB T (three years five months) 
and TRIPS (three years five months); and specific flexibilities were agreed for eliminating quantitative restrictions on impo rts of fertilizers, pesticides and other 
agricultural inputs (one year ten months); for trading ri ghts on phar maceuticals and 
veterinary medicines (one year ten months); and for establishing a WTO consistent duty drawback scheme (ten years five months) (WT/ACC/KHM/21).   
Cape Verde was granted transition periods for the implementation of the WTO 
                                                      
93 The duration of the transition periods have been calculated from the date the Working Party concluded its work.    
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Page 90 PROVISION COMMENT 
Agreements on Customs Valuation (three years), Subsidies and Countervailing 
Measures (two years), SPS (two years) and TRIPS (five years) and specific flexibilities, 
including for the modification of legislation regarding customs user fee (four years 11 
months), free zones (two years), and subsidies (seven years). (WT/ACC/CPV/30)   
- commitments to accede to any of the Plurilateral Trade Agreements or to participate in other optional sectoral market access initiatives shall not be a precondition for 
accession to the Multilateral Trade Agreements of the WTO.  As provided in 
paragraph 5 of Article IX and paragraph 3 of Article XII of the WTO Agreement, decisions on the Plurilateral Trade Agreements shall be adopted by the Members of, 
and governed by the provisions in, those Agreements.  WTO Members may seek to 
ascertain acceding LDCs interests in the Plurilateral Trade Agreements.   None of the three least-developed countrie s had to accede to any of the Plurilateral 
Trade Agreements.  They have also either opted for no, or less than full participation in 
the sectoral market access initiatives. 
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;   The good offices of the Director-General are available to assist acceding LDCs.  Chairs 
of Working Parties, supported by the Secretaria t, have also carried out high-level visits 
to acceding LDCs to advance their accession processes.  
(See WT/COMTD/LDC/W/44.)   
- efforts shall continue to be made, in line with information technology means and developments, including in LDCs themselv es,  to expedite documentation exchange and 
streamline accession procedures for LDCs to make them more effective and efficient, 
and less onerous.  The Secretariat will assist in this regard. Such efforts will, inter-alia, 
be based upon the WTO Reference Centres t hat are already oper ational in acceding 
LDCs; The WTO Secretariat has been mandated to  prepare a Factual Summary of Points 
Raised at an early stage of the proces s to facilitate additional fact-finding in 
least-developed countries' accessi ons.  Each Working Party meeting is concluded with 
a detailed summary of the inputs expect ed from the acceding LDC for the next 
meeting, to ensure that the number of meetings are kept to a minimum.  For 
non-resident acceding least-developed countr ies, formal or informal Working Party 
meetings or consultations are usually scheduled in the sidelines of the Geneva Week to 
ease the financial burden on these delegations.  Information technology has been 
increasingly used.  WTO Reference Centres have been established in Bhutan, Comoros, Ethiopia, Equatorial Guinea, Lao PDR, Samoa, Sao Tomé and Principe, Sudan, 
Vanuatu and Yemen.  They are yet to be established in Afghanistan and Liberia.  
(See WT/COMTD/LDC/W/44.)   
- WTO Members may adopt additional measures in their bilateral negotiations to streamline and facilitate the process, e.g., by holding bilateral negotiations in the 
acceding LDC if so requested;   Bilateral contacts and negotiations with inte rested Members have been carried forward 
by electronic mail, videoconferencing, or by  visits to the capitals of the concerned 
parties.  (See WT/COMTD/LDC/W/44.)   
- upon request, WTO Members may through coordinated, concentrated and targeted 
technical assistance from an early stage fac ilitate the accession of an acceding LDC.   See section below on "Trade-Related Tech nical Assistance and Capacity Building". 
IV.  Trade-related technical assistance and capacity building  
- Targeted and coordinated technical assistance and capacity building, by WTO and 
other relevant multilateral, regional and bilate ral 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;   WTO assistance is currently being provided under the Biennial Technical Assistance 
and Training Plan for 2008-2009.  (See WT/COMTD/W/160.)  Least-developed 
countries, including acceding least-develope d countries, are entitle d to three national 
activities per year.  Acceding l east-developed countr ies have participated in over 600 
WTO technical assistance and trai ning activities since 2003.   
The WTO/OECD DDA Trade-Related Techni cal Assistance and Capacity Building  
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 Page 91PROVISION COMMENT 
Database (www.tcbdb.wto.org) provides an overview of the sup port available from 
multilateral agencies and bila teral donors to acceding least- developed countries at all 
stages of the accession pr ocess and post-accession.   
- effective and broad-based technical cooperation and capacity building measures shall 
be provided, on a priority basis, to cover all stages of the accession process, i.e. from the preparation of documentation to the setting up of the legislative infrastructure and 
enforcement mechanisms, considering the high costs involved and in order to enable 
the acceding LDC to benefit from and comply with WTO rights and obligations.   Coordinated technical assistance is availabl e through mechanisms such as the EIF.  
Most least-developed countries in the proc ess of accession have joined the EIF or are 
seeking to be included in the framework.  Support may also be sought through the 
Aid-for-Trade initiative.   
2.  The implementation of these guidelines shall be reviewed regularly in the agenda of the Sub-Committee on LDCs.  The results of this review shall be included in the Annual 
Report of the Committee on Trade and Development to the General Council.  In 
pursuance of their commitments on LDCs' accessions in the Doha Ministerial 
Declaration, Ministers will take stock of the situation at the Fifth Ministerial 
Conference and, as appropriate, at subsequent Ministerial Conferences.    On the review of the implementation of the Guidelines, the Su b-Committee decided 
that:  (i) "Accession of LDCs" would be kept as a standing item on the agenda of the 
Sub-Committee;  (ii) Chairs of least-deve loped countries' Accession Working Parties 
would be invited to the Sub-Committee for an exchange of views; and (iii) the need for 
targeted technical assistance for acceding least-developed countries was recognized. 
(See WT/COMTD/LDC/M/32.)   The Director-General circulated a status  report to the Fifth WTO Ministerial 
Conference on the "Implementation of the Commitment by Ministers to Facilitate and 
Accelerate the Accession of the LD Cs".  (See WT/MIN(03)/2.)   
  
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Page 92 I. THE IMPLEMENTATION OF PARAGRAPH 6 OF THE DOHA DECLARATION ON THE TRIPS AGREEMENT AND PUBLIC HEALTH (WT/L/540 AND CORR .1) - DECISION 
OF 30 AUGUST 2003 
PROVISION COMMENT 
1(b): "eligible importing Member" means an y least-developed country Member ...; 
2(a)(ii): confirms that the eligible importing Member in question, other than a least-
developed country Member, has established th at it has insufficient or no manufacturing 
capacities in the pharmaceutical sector ... ;  
4: ... in the event that an  eligible importing Member that is a developing country 
Member or a least-developed country Member  experiences difficulty in implementing 
this provision, developed country Members sh all provide, on requ est 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-de veloped country WTO Member is a party to 
a regional trade agreement within the meaning of Article XXIV of the GATT 1994 and 
the Decision of 28 November 1979 on D ifferential 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 the United 
Nations list of least-developed countries , the obligation of that Member under 
Article 31(f) of the TRIPS Agreement shall be  waived to the extent necessary to enable 
a pharmaceutical product produced or imported under a compulsory licence in that 
Member to be exported to the markets of those other developing or least-developed 
country parties to the regional trade agreement that share the health problem in 
question.    
 Rwanda has been the first least-developed co untry Member to make use of the system 
established under the Decision as an elig ible importing Member and notified the TRIPS 
Council on 17 Ju ly 2007 accordingly (IP/N/9/RWA/1). 
The Decision provides for an annual review of the functioning of the system by the 
TRIPS Council and an annual report on its operation to the General Council (most 
recently in document IP/C/49).    
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 Page 93J. EXTENSION OF THE TRANSITION PERIOD UNDER ARTICLE 66.1  FOR LEAST -DEVELOPED COUNTRY MEMBERS - DECISION OF THE COUNCIL FOR TRIPS OF 
29 NOVEMBER  2005  (IP/C/40) 
PROVISION COMMENT 
... 
Decides as follows: 
I  
Extension of the transition period under Article 66.1 of the Agreement 
for least-developed country Members. 
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 2013, or until such a date on 
which they cease to be a least-developed coun try Member, whichever date is earlier. 
II 
Enhanced technical cooperation for least-developed country Members 
With a view to facilitating targeted technical and financial cooperation programmes, 
all the least-developed country Members w ill provide to the Co uncil for TRIPS, 
preferably by 1 January 2008, as much information as possible on their individual 
priority needs for technical and financial cooperation in order to assist them taking steps necessary to implement the TRIPS Agreement. 
Developed country Members shall provide technical and financial cooperation in 
favour of least-developed country Membe rs in accordance with Article 67 of the 
Agreement in order to effectively address the needs identified in accordance with 
paragraph 2. 
In order to assist least-developed country Members to draw up the information to be 
presented in accordance with paragraph 2,  and with a view to making technical 
assistance and capacity building as effective and operational as possible, the WTO 
shall seek to enhance its cooperation with the World Intellectual Property 
Organization and with other relevant international organizations. 
III 
General provisions 
Least-developed country Me mbers will ensure that an y changes in their laws, 
regulations and practice made during the additional transitional period do not result in 
a lesser degree of consistency with the provisions of the TRIPS Agreement. 
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 w ith respect 
to Pharmaceutical Products" (IP/C/25), and to the right of least-developed country 
Members to seek further extensions of the pe riod provided for in paragraph 1 of 
Article 66 of the Agreement.   See comment under Article 66.1 of the TRIPs Agreement.    
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Page 94 K. GENERAL COUNCIL DECISION ON THE AMENDMENT OF THE TRIPS AGREEMENT  (WT/L/641) –DECISION OF 6 DECEMBER 2005 
PROVISION COMMENT 
The General Council; ... 
Decides as follows: 1.  The Protocol amending the TRIPS Agreement attached to this Decision is hereby 
adopted and submitted to th e 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 pr ovisions 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 curren tly open for acceptance by WTO Members 
until 31 December 2009 (WT/L/711).  To da te, 23 notifications have been received 
(IP/C/W/490/Rev.4, updated list available under: 
http://www.wto.org/english/tratop_e /trips_e/amendment_e.htm).   
  
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 Page 95L. OTHER DECISIONS IN FAVOUR OF LEAST -DEVELOPED COUNTRIES – ANNEX F 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 that requests for waivers by least-developed country Members under 
Article IX of the WTO Agreement and the Understanding in respect of Waivers of 
Obligations under the GATT 1994 shall be given positive consideration and a decision 
taken within 60 days. (ii) When considering requests for waivers by other Members exclusively in favour of 
least-developed country Member s, we agree that a decision shall be taken within 60 
days, or in exceptional circumstances as ex peditiously as possible thereafter, without 
prejudice to the rights of other Members.   Since the adoption of this Decision, the CTG has agreed and the General Council  
adopted, a number of waivers in favour of least-developed countries.  These include: a 
"Waiver on Minimum Values in Regard to the Agreement on the Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994" in favour of Senegal 
adopted on 28 July 2006 (WT/L/655) and its extension adopted on 31 July 2008 (WT/L/735); a waiver on the "Implementation of the Schedules of Concessions" in 
favour of Cape Verde adopted on 28 July 2009 (WT/L/768) and the extension of the 
1999 waiver for "Preferential Tariff Treatment for Least Developed Countries" adopted 
on 29 May 2009 in favour of all least-developed countries (WT/L/759).   
36)  Decision on Measures in Fa vour 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 market access as set out above 
shall provide duty-free and quota-free mar ket access for at least 97 per cent of 
products originating from LDCs, defined at th e tariff line level, by 2008 or no later 
than the start of the implementation period.  In addition, these Members shall take 
steps to progressively achieve compliance with  the obligations set out above, taking 
into account the impact on other developing countries at similar levels of development, 
and, as appropriate, by 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 orig in applicable to imports from LDCs are 
transparent and simple, and contri bute to facilitating market access. 
Members shall notify the implementation of the schemes adopted under this decision 
every year to the Committee on Trade and D evelopment.  The Committee on Trade and 
Development shall annually revi ew the steps taken to provide duty-free and quota-free 
market access to the LDCs and  report to the General Coun cil for appropriate action. 
We urge all donors and relevant internatio nal institutions to increase financial and 
technical support aimed at the diversification of LDC 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 adjustment processes, including 
those necessary to face the results of MFN multilateral trade liberalisation.   The Decision taken at the Hong Kong Mini sterial Conference on DFQF market access 
for least-developed countries is a standing item on the CTD's agenda.  To date, the CTD has conducted three annual reviews of the implementation of the Hong Kong 
Decision, as mandated in Annex F of th e Hong Kong Ministerial Declaration. 
For further details on the discussions that took place please refer to documents WT/COMTD/M/57-59, 61-65, 67-75.    
38)  Decision on Measures in Fa vour of Least-Developed Countries 
It is reaffirmed that least-developed c ountry Members will only be required to   
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Page 96 PROVISION COMMENT 
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 assi stance that are inconsiste nt 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 obligations under the TRIMs 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 d eclaration.  Least-developed countries will be 
allowed to maintain these existing measures until the end of a new transition period, 
lasting seven years.  This transition period may be extended by the CTG under the 
existing procedures set out in the TRIMs Agreement, taking into account the individual financial, trade, and development ne eds of the Member in question. 
LDCs shall also be allowed to introduce new measures that deviate from their 
obligations under the TRIMs Agreement.  These new TRIMs shall be notified to the CTG no later than six months after their adoption.  The CTG shall give positive 
consideration to such notifications, taking into account the individual financial, trade, 
and development needs of the Member in ques tion.  The duration of these measures will 
not exceed five years, renewable subject to  review and decision by the CTG. 
Any measures incompatible with the TRIMs Agreement and adopted under this decision 
shall be phased out by year 2020.   The two-year period for notification referred to in paragraph 1 above expired on 
18 January 2008 with no notifications receive d from the least-developed countries.  So 
far, no notifications have been received under paragraph 2 above.  
 
88)  Decision on Measures in Favour of  Least-Developed Countries – Paragraph 1  
Least-developed country Members, whils t reaffirming their commitment to the 
fundamental principles of the WTO and relevant provisions of GATT 1994, and while 
complying with the general rules set out in the aforesaid instruments, will only be 
required to undertake commitm ents and concessions to the extent consistent with their 
individual development, financial and tr ade 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 bring 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.     TN/CTD/W/33 
 Page 97 
 
 
  M. TRANSPARENCY MECHANISM FOR REGIONAL TRADE AGREEMENTS – DECISION OF 
14 DECEMBER  2006  (WT/L/671) 
54. In accordance with paragraph 47 of the Doha Ministerial Declaration (WT/MIN(01)/DEC/1), 
the General Council, on 14 December 2006, establis hed on a provisional basis a new transparency 
mechanism for all regional trade agreements (RTA s).  The new transparency mechanism builds upon 
the existing transparency requirements containe d in WTO provisions related to RTAs and it 
introduces the provisions for early announcement of any RTA and consideration of the notified RTAs 
on the basis of a factual presentation by the WT O Secretariat.  The Committee on Regional Trade 
Agreements will conduct the review of RTAs falli ng under Article XXIV of GATT  and Article V of 
the GATS.  The CTD will conduct the review of  RTAs falling under the Enabling Clause (trade 
arrangements between deve loping countries).  Members are to review, and if necessary modify, the 
decision, and replace it by a permanent mechanism a dopted as part of the overall results of the Doha 
Round.   
 
 
  
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Page 98 TRANSPARENCY MECHANISM FOR REGIONAL TRADE AGREEMENTS - DECISION OF 14 DECEMBER 2006 (WT/L/671) 
 
PROVISION COMMENT 
Flexibility of commitments, of action, and use of policy instruments 
Section C 
8.  The data referred to in paragraph 7(a) shall be made available as soon as possible.  
Normally, the timing of the da ta submission shall not exceed ten weeks – or 20 weeks in 
the case of RTAs involving on ly developing countries – after the date of notification of 
the agreement. Parties to notified RTAs have to make av ailable to the WTO Secretariat data as 
specified in the Annex, if possible in an electronically exploitable format.  The data is 
required for the drafting of the Factual Pres entation of the RTA by the Secretariat.  
Recognizing the resource and technical constraints of developing country Members, the 
Decision extends the timing of the data subm ission 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 sh all provide technical support to developing 
country Members, and especially least-deve loped 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 th e Secretariat, of t echnical support to 
developing country Members for the implemen tation of the Transparency Mechanism.   
The provision has not been invoked by developing country Members since the WTO 
Agreement came into force.    
   TN/CTD/W/33
 Page 99N. PREFERENTIAL TARIFF TREATMENT FOR LEAST -DEVELOPED COUNTRIES - DECISION OF 27 MAY 200994 (WT/L/759) 
PROVISION COMMENT 
The waiver contained in the decision of 15 June 1999 (WT/L/304) is hereby extended 
until 30 June 2019 .  
 
 
__________  
                                                      
94 Secretariat note:   Adopted in accordance with  the Decision-Making Procedures und er Articles IX and XII of the WTO Agreement agreed by the Genera l Council 
(WT/L/93).