Article 66
“1. In view of the special needs and requirements of least-developed country Members, their economic, financial and administrative constraints, and their need for flexibility to create a viable technological base, such Members shall not be required to apply the provisions of this Agreement, other than Articles 3, 4 and 5, for a period of 10 years from the date of application as defined under paragraph 1 of Article 65. The Council for TRIPS shall, upon duly motivated request by a least-developed country Member, accord extensions of this period.
2. Developed country Members shall provide incentives to enterprises and institutions in their territories for the purpose of promoting and encouraging technology transfer to least-developed country Members in order to enable them to create a sound and viable technological base.”
Under Article 66.1, least-developed countries benefit for 10 years after the general one year transition period of 1996, while a showing of hardship may qualify them for further delays. However, they are also affected by the “mailbox” and “exclusive marketing rights” transitional provisions regarding pharmaceuticals.