This paper analyses why Least Developed Countries (LDCs), despite their acute need for Special and Differential Treatment (SDT) in trade, often gain only limited advantages from its current implementation. It identifies persistent constraints, including provisions that are largely non-binding and insufficiently tailored to the specific circumstances of LDCs, the absence of guaranteed technical or financial support, and the complexity of administrative requirements. Drawing on these findings, the paper proposes reforms aimed at enhancing both the design and delivery of SDT, including the adoption of clearer and outcome-oriented commitments, the simplification of procedural requirements, and the inclusion of targeted, enforceable support measures. Such changes are intended to ensure that SDT more effectively contributes to equitable, inclusive, and sustainable development outcomes.