Publication

This paper reviews different options with respect to differentiation between beneficiaries of tariff preferences for developing countries (GSP). The author explains that it has been accepted for a long time that least developed countries (LDCs) may be treated better than other developing countries, but a recent WTO dispute indicates that discrimination beyond this is possible if it is based on objective criteria related to development. The paper discusses GSP differentiation in light of such developments, and argues that the most generous preferences are given to a wider group of countries than the LDCs.