背离最惠国待遇的规定，给发展中国家更优惠待遇，主要通过两种途径进行：第一种是根据关贸总协定第25条和《建立世界贸易组织协定》第9条规定获得义务的豁免。总协定第25条第5款规定：In exceptional circumstances not elsewhere provided for in this Agreement, the CONTRACTING PARTIES may waive an obligation imposed upon a contracting party by this Agreement; Provided that any such decision shall be approved by a two-thirds majority of the votes cast and that such majority shall comprise more than half of the contracting parties. The CONTRACTING PARTIES may also by such a vote: