| XIV | Exceptions to the Rule of Non-discrimination | |
| 1 | Allows exception to Article XIII (nondiscrimination) under Article XII (balance of payments) or XVIII:B due to IMF provisions or to "special exchange agreement" under Article XV:6. | |
| 2 | Allows exceptions as above for "a small part of its external trade" where there are clear net benefits | |
| 3 | Allows exceptions as above for "territories having a common quota" in the IMF. | |
| 4 | Allows exceptions as above to direct "exports in such a manner as to increase its earnings" of targeted currencies. | |
| 5 | Allows exceptions to Articles XI, XII, XIII, XIV, XV and XVIII:B for restrictions equivalent to exchange restrictions authorized under the IMF or under the preferential arrangements of Annex A (which lists various territorial arrangements such as commonwealth areas). | |