Ministers
agreed that the following special and differential treatment will
apply to least-developed country Members in the implementation of
the Uruguay Round results:
1.
expeditious implementation of all special and differential measures
taken in favour of least-developed countries are to be ensured through,
among other means, regular reviews - which currently take place in
the Committee on Trade and Development;
2.
to the extent possible, Uruguay Round concessions on tariffs and non-tariff
measures applied on products of export interest to least-developed
countries should be implemented autonomously, in advance and without
staging. Consideration is to be given to improve preferential treatment
on such products
3.
rules and transitional provisions resulting from the Uruguay Round
should be applied in a flexible and supportive manner for the least-developed
countries, including the determinations and authorizations that are
to be arrived at by appropriate Councils and Committees for different
situations - such as extensions of transition periods, time-limited
exemptions, etc; and
4.
when applying import relief measures and other measures permitted
under the General Agreement, Members are to give special consideration
to the export interests of least developed countries.