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Special and differential treatment (S&D) is a set of GATT provisions (GATT 1947, Article XVIII) that exempts developing countries from the same strict trade rules and disciplines of more industrialized countries. [31] That is, developed countries will treat developing countries differently.
The aim was to put less developed countries' priorities at heart. The needs of the developing countries were the core reasons for the meeting. The major factors discussed include trade facilitation, services, rules of origin and dispute settlement. Special and differential treatment for the developing countries were also discussed as a major ...
The full title of Target 10.a is to: "Implement the principle of special and differential treatment for developing countries, in particular least developed countries, in accordance with World Trade Organization agreements". [2] Target 10.a has one indicator.
The Declaration also provides that special and differential treatment for developing countries would be an integral part of all elements of the negotiations. The Declaration took note of non-trade concerns reflected in negotiating proposals of various member countries and confirmed that they would be taken into account in the negotiations.
Developing countries, however, argued that their carbon emissions are essential to their survival, while those of the developed countries are 'luxury emissions.' [14] The Paris Agreement departed from the prior paradigm of rigid categorization between industrialized and developing countries.
MFN status provides equal treatment in the case of tariff being imposed by a nation but in case of GSP differential tariff could be imposed by a nation on various countries depending upon factors such as whether it is a developed country or a developing country. Both the rules comes under the purview of WTO.
10.a Implement the principle of special and differential treatment for developing countries, in particular least developed countries, in accordance with World Trade Organization agreements 10.a.1 Proportion of tariff lines applied to imports from least developed countries and developing countries with zero-tariff C100a01
As stated in the Protocol, the countries "agreed that the establishment of preferences among developing countries, appropriately administered and subject to the necessary safeguards, could make an important contribution to the trade among developing countries, and that such arrangements should be looked at in a constructive and forward-looking ...