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5. If arrangements for the grant of special tariff treatment are to have their full intended effect, it is clearly desirable that as many developed countries as possible should agree to participate; the greater the number of donor countries, the widen the range of new expert opportunities for developing countries and the smaller the risk of market disruption. It is natural that prospective donor countries should altach partoular importance to whet has come to be termed "burden-sharing". Adránistrations and legislatures in developed countries have imposed tariffs in order to give dorestic producera a margin of competitive advantago over intilga protavazn. Where sone offsetting benefit is obtained, e.g., in GATT tariff negotiations or in regional integration agreements, reduction or removal of this advantage may be justified without too much trouble. It is legs easy to deprivo industries of all or part of their tariff protection without the justification of any clear-cut offsetting benefit either for them or fox the economy as a whole, They can be expected to have little regard for prospective indirect benefits such as those accruing in the form of increased exports which may flew from the enhanced buying power in developing countries. The case for non-reciprocal reduction or abolition of tariffs must rest on the consideration that other countries, with comparable economies, have agreed to take corresponding action as part of an international effort to improve the export, earnings and consequently the development prospects of the poorer countries. donor countries can each claim that they are partners but equal partners this endeavour. The Group agree, therefore, that the major developed countries should all participate and that any special tariff treatment should be such that

no more and co every donor country would consider it was contributing its share less to the agreed aim. In valor to encuxo that all donors make end maintain equivalent efforts, and in particular in onder to clarify how the concept of equivalent effort would be interpreted, an understanding would have to be reached by all donor countries, both befoze implementatirn and after special tariff · treatment has been introduced, consomning the conditions under which preferencés would be granted and maintained. Moreover, a consultative procedure would have to be established among donor countries to examine any subsequent significant changes In the coverage or routre of the speciul Ariffs epplied by eary donor countries.

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