Special and Differential Treatment

The principle, enunciated in the Tokyo Declaration, that the Tokyo Round
negotiations should seek to accord particular benefits to the exports of
developing countries, consistent with their trade, financial, and
development needs. Among proposals for special or differential treatment
are reduction or elimination of tariffs applied to exports of developing
countries under the Generalized System of Preferences (GSP), expansion of
product and country coverage of the GSP, accelerated implementation of
tariff cuts agreed to in the Tokyo Round for developing country exports,
substantial reduction or elimination of tariff escalation, special
provisions for developing country exports in any new codes of conduct
covering nontariff measures, assurance that any new multilateral safeguard
system will contain special provisions for developing country exports, and
the principle that developed countries will expect less than full
reciprocity for trade concessions they grant developing countries.