40. m respect of tariff advantages enjoyed by some developed countries in the markets of some developing countries there was a difference of view in the Group.
`was maintained on the one hand that it would not be politically feasible for somo developed comtries to get legislative authority for special tariff treatment in favour of countries that more discriminating against their exporta in favour of other developed countries. The opposing view was that while every potential donor had its difficulties, the basic idea was to confer a new benefit on the exports of developing countries without ergeúting any direct mciprocal benefit. in return. To demand that developing countries granting some differential advantage in their markets to certain developed countries with whom they had traditional or trade agreement ties should abandon them was in essence a demand for a payment in return for conceding special tariff treatment. The view was also expressed that such preferences granted by some developing countries to some developed countries did not benefit the developing countries concerned and indeed might work to the detriment of their economic development by distorting conditions of competition and preventing them from purchasing their imports from the most economical sources. Other views were that the arrangements in force between certain developed and certain developing countries were very much to the advantage of the developing countries concerned, and that the developing countries are the best judges of their own interests.
Rules or Origin
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The adoption of any form of special tariff treatment for developing countries requires the application of appropriate rules of origin. The content of such rules can make a considerable difference both to the volume of products qualifying for the benefit of the new arrangements and to the "burden-sharing principle. The Group decided to invite Customs' experts from their own administrations to study the problems involved.
42. The Group agreed that it would be necessary for Governments to examine the need for drawing up a set of common rules in the light of final decisions about arrangements for special tariff treatment.
Action by Developed Countries with Centrally Planned Economie s
43. The Group agreed that if arrangements for the grant of special tariff treatment were accepted and put into operation by the major developed countries of the West as part of an international effort to encourage the exports of developing countries,