"Sole article.-replacements the second and third subparagraphs of article 1 of the law No. 18.687, amending the customs tariff and laws we 18.480, 18.483, 18,525 and 18,634, by the following:" Fijanse 0% customs duties on the import of goods originating from least-developed countries, excluding imports of wheat, wheat flour and sugar. "" The list of the least developed countries and the conditions for their inclusion or exclusion, according to the criteria established for that purpose by the United Nations Organization shall be determined by Supreme Decree issued through the Ministry of finance. In addition, this Decree will establish the conditions and operational requirements that you must meet to qualify as originating goods including the presentation of a certificate of origin should be contemplated at the time of import. Also this Supreme Decree shall establish the list of countries that apply them this benefit from the first, second and third year of entry into force of this law, which shall be determined by the index of concentration of exports in the year immediately prior to the of its enactment. The first year will be incorporated all those whose concentration is greater than 0.75%; the second year, those whose index is lower or equal to 0.75% and 0.49%, and the third year, the other countries. "."