In principle, agriculture is subject to all WTO agreements and agreements on trade in goods, including the 1994 GATT agreements and WTO agreements on issues such as tariff assessment, import authorisation procedures, due diligence, emergency measures, subsidies and technical barriers to trade. However, in the event of a conflict between these agreements and the agricultural agreement, the provisions of the agreement on agriculture apply. WTO agreements on trade in services and trade aspects of intellectual property rights also apply to agriculture. These agreements provide some flexibility in implementation by developing countries as well as for WTO members (special and differentiated treatment) and least developed countries (LDCs) and net food-importing developing countries (special provisions). The CAP is also affected by land concessions granted to several multilateral and bilateral agreements under several multilateral and bilateral agreements, as well as unilateral exemptions granted under the Generalized Preference System (GSP). These preferential agreements explain the high level of EU agricultural imports from developing countries (3.2.10, Table VI). (2) In accordance with the mid-term review agreement, which provides that direct or indirect state aid to promote agricultural and rural development is an integral part of development programmes in developing countries, investment aid generally made available to agriculture in developing countries, and agricultural input subsidies, which are generally available to low- and low-income producers in developing countries. , are excluded from commitments to reduce national aid which, if not, would apply to measures that would otherwise apply to such measures. , as well as national aid to producers in developing countries, which encourage diversification through the cultivation of illicit stunning plants. National aid meeting the criteria set out in this paragraph should not be taken into account in the calculation of the current AMS of the total number of Member States. Export support measures had to be reduced by 21% over a six-year period compared to the 1986-1990 reference period and by 36% over the 1986-1990 reference period (excluding beef-based products for which the base period was 1986-1992).