Special and Differential Treatment in the Area of Trade Facilitation

Annex D of July 2004 Decision of WTO General Council indicates that the principle (of special and differential treatment for developing and least-developed countries) should extend beyond granting of traditional transition periods for implementing commitments. In particular, extent and timing of entering into commitments shall be related to implementation capacities of developing and least-developed Members. The objective of this study is to offer reflections on how special and differential treatment for trade facilitation may be shaped by cost implications of measures included in future agreement. It is based on findings of OECD work on costs of trade facilitation measures, which confirms that different countries - even at an equivalent level of development - face different situations and present differing implementation capacities, and points to relative complexity of implementation of different measures proposed for inclusion in a future trade facilitation agreement.