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TeachMeFinance.com - explain Special and differential treatment (S and D) Special and differential treatment (S and D) The term 'Special and differential treatment (S and D) ' as it applies to the area of agriculture can be defined as ' A set of GATT provisions (in Article 18) that exempts developing countries from the same strict trade rules and disciplines of more industrialized countries. In the Uruguay Round Agreement on Agriculture, for example, developing countries are given longer time periods to phase in export subsidy and tariff reductions than the more industrialized countries'.
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