Japan`s GSP programme, first implemented in 1971, grants preferential tariff treatment to 138 developing countries and five regions and is currently approved until 31 March 2021.40 beneficiaries are designated at a stage of development on the basis of (1). (2) through its own trading and customs system, (3) the country`s desire for preferential tariff treatment and (4) a cabinet provision that the beneficiary is a country or territory to which these preferences may be extended.41 This manual is part of a series of publications designed to help exporters, producers and government officials exploit the commercial opportunities offered by the various GSG regimes. Importers should continue to label GSP-eligible imports with the Special Program Indicator “A” and pay normal tariffs for trade relations (Column 1) until the law of 22 April 2018 comes into force, at which the Automated Business Environment (ACE) programming excludes the payment of tariffs. Recipients have difficulty taking full advantage of the market access opportunities offered by these schemes, including effective compliance with the rules of origin. Following the 2005 WTO Ministerial Decision in Hong Kong, in which members agreed that developed and developing countries able to do so would grant LDC exports duty-free and market access quotas, improvements were made to the various GSP systems and/or new regimes for least developed countries. Subsequent ministerial decisions, including those taken at the MC10 in Nairobi on 19 December 2015, confirmed the importance of this issue to the trade and development prospects of LDCs. The granting and use of trade preferences is one of the central objectives of the Istanbul action programme adopted in 2013 at the UN PMA IV, as confirmed by Goal 17 of the SDGs. In November 2013, the United States and Bangladesh signed an agreement on the Trade and Investment Cooperation Forum (ICTFA), with which the United States and Bangladesh agreed to cooperate more regularly to address trade and investment relations issues. In September 2018, the last meeting of the TIFCA Council, officials from both parties pledged to deepen their commitment to these issues.