ORGANIZACIÓN MUNDIAL  
DEL COMERCIO  S/DCS/W/THA 
24 de enero de 2003 
 (03-0524) 
Comercio de Servicios Original:   inglés  
 
 
 
TAILANDIA  
 
Proyecto de Lista refundida de Compromisos Específicos1 
 
 
 El documento adjunto contiene un proyect o de la Lista refundida de Compromisos 
Específicos de Tailandia, en formato Word.  Este documento no sustituye los compromisos 
jurídicamente vinculantes contraídos por Tailandia en su Lista de Compromisos Específicos 
(GATS/SC/85;  GATS/SC/85/Suppl.2 y GATS/SC/85/Suppl.3). 
  Adjunto al proyecto de lista refundida figura un proyecto de la Lista refundida de Exenciones 
del Artículo II (NMF) de Tailandia (GATS/EL/85 y GATS/EL/85/Suppl.2).   Los proyectos de la Lista y de la Lista de Exenciones del trato NMF refundidas fueron 
preparados por la Secretaría, a petición de lo s Miembros, para facilitar el proceso de las 
negociaciones, incluida la presentación de ofertas iniciales.  
_______________ 
 
 
 
                                                           
1 Este documento se ha preparado, en inglés solament e, bajo la responsabilidad de la Secretaría y sin 
perjuicio de las posiciones de los Miembros ni de sus derechos ni obligaciones en el marco de la OMC.  
 S/DCS/W/THA 
Página 2 THAILAND – SCHEDULE OF SPECIFIC COMMITMENTS 
Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
I. HORIZONTAL COMMITMENTS  
ALL SECTORS INCLUDED 
IN THIS SCHEDULE     
 
 3) Unless otherwise specified, commercial  
 presence in sectors or subsectors in this  
 schedule is permitted only through a limited  
 liability company which is registered in   Thailand and which meets the following  
 conditions: 
 (a) Foreign equity participation must not   exceed 49 per cent of th e registered capital;  
 and 
 (b) The number of foreign shareholders 
must  
 be less than half of the total number of  
 shareholders of th e company concerned. 
 3) Unless otherwise specified, national treatment  
 for this mode of delivery is unbound 
 
   
 
 
 4) Unless otherwise specified, temporary $ 
 movement of natural persons is unbound  
 except  in the following categories. 
  
   
                                                           
  Note : The scope and classification of sub-sectors contained in this  schedule, unless otherwise spec ified, corresponds to the explan atory notes for services listed in th e 1991 Central Product Cl assification (CPC) 
of the United Nations Statistical Office, wh ile the ordering is based on the Services Sectoral Classification List set out in d ocument MTN.GNS/W/1 20 dated 10 July 1991.   
  S/DCS/W/THA
 Página 3Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 (a) A natural person who stays in Thailand for not 
 more than 90 days for the purpose of   participating in business meetings or contacts, 
 entering into contract to sell or purchase  
 services, visiting of business establishments or  other similar activities;  
 
 (b)  A corporate transferee of the managerial or  
 executive level or a speci alist, provided that 
 such person has been employed by the  company concerned outside Thailand for a 
 period of not less than one year immediately 
 preceding the date of his or her application for  admission and has satisfied the criteria for 
 management needs
1 stipulated by the 
 Department of Employment.  Temporary entry  is limited to a one year period and may be 
 extended for a further two terms of not more 
 than one year each.   
 
 
 3),4) Regarding acquisition and usage of land  
 according to the Land Code of Thailand,  
 foreign nationals or domestic companies  
 which are deemed foreigners are not allowed   to purchase or own land in Thailand.   
 However, they may lease land and own  
 buildings.  Foreigners are also allowed to own   part of condominium units under the laws and  
 regulations governing the ownership of  
 condominiums.    
 
II. SECTOR SPECIFIC COMMTIMENTS 
1. BUSINESS SERVICES 
    
A. Professional Services  
    
                                                           
 1 In considering managerial needs, the foll owing facts shall be taken into consideratio n by the relevant authority, namely:  (1)  size of fully paid-up capital;  (2) empl oyment creation;  (3) extent of foreign 
 investment;  (4) export promotion;  (5) transfer of  technology;  (6) special needs of the management.  
 S/DCS/W/THA 
Página 4 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(a) Legal services (CPC  
 86111+86119+   86120+86130+86190) 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
 4) Unbound 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
 4) Unbound  
 
(b) Accounting, auditing and   bookkeeping  services   (CPC 86211 to 86213  
 +86219+86220) 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) Unbound  1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) Unbound  
  
 
(d) Architectural services (CPC   86711 to 86714+86719 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) Unbound 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) Unbound 
  
 
(e) Engineering services (CPC  
 86721 to 86727 +86729) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) (a) As indicted in the horizontal  
 section  (b) Unbound for civil engineer 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 
(g) Urban planning and  
 landscape architectural  
 services (CPC 86741 to  
 86742)  1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) Unbound 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) Unbound 
  
  
  S/DCS/W/THA
 Página 5Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
B. Computer and Related  
 Services  
    
(a) Consultancy services  
 related to the installation of  
 computer hardware (CPC   84100) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 
(b) Software implementation   services (excluding  
 programming and systems   maintenance services)  
 (CPC 84210+84220  
 +84230)  1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
(c) Data processing services  
 (excluding those provided   over public  
 telecommunications  
 network) (CPC  
 84310+84320  
 +84330+84390)  1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None  
(d) Data base services  
 (excluding those provided   over public  
 telecommunications  
 network) (CPC 84400)  1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None    
 S/DCS/W/THA 
Página 6 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
E. Rental/Leasing Services  
 without Operators  
    
(d) Rental services concerning  
 agricultural machinery,  
 construction machinery,   office machinery, other  
 machinery and equipment  
 without operator (CPC   83106-83109) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
 
4) None   
 
(d) Leasing services  
 concerning agricultural  
 machinery, construction  
 machinery, office   machinery, ot her machinery  
 and equipment without  
 operator (CPC 83106-  83109) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent  
4) None 
  
 
F. Other Business Services  
    
(a)  Advertising services (CPC  
 87110+87120 +87190) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
  
(b) Market research and public  
 opinion polling services  
 (CPC 86401 to 86402) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None   
  S/DCS/W/THA
 Página 7Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(c) General management  
 consulting services (CPC   86501) 
 1) None 
2) None 3) None other than that indicated in the  
 horizontal section 
4) (a) As indicated in the horizontal section 
 (b) Unbound for legal and auditing 
consultants 
 1) None 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None  
(e) Technical testing and  
 analysis services 
 (CPC 86761+86769) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
  
(f) Services incidental to  
 agriculture; 
    
Consultancy services on  
agricultural extension: 
  soil preparation 
- seed production 
  plant protection 
  harvesting 
- grading 
- packing 
- storaging 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 
 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
 
4) None    
 S/DCS/W/THA 
Página 8 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Soil analysis laboratory 
 1) None 
2) None 3) None other than that indicated in the  
 horizontal section 
4) Unbound  1) None 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) Unbound    
 Soil survey and land use  
 planning 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 Cover crop seed  
 multiplication 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
(f) Services incidental to  
 forestry: 
    
 Forestry consultant services 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
(g) Services incidental to  
 fishing:     
  S/DCS/W/THA
 Página 9Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 International trading,  
 exporting products services   (broker) 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
 Quality analysis services 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
   
 S/DCS/W/THA 
Página 10 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Canning process analysis  
 services  1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
 Technical services    
 Consulting 
 Research on    marketing 
 Quality control 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
(h) Services incidental to  
 mining at oil and gas fields  1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None  
  
(n) Maintenance and repair  
 services of office  
 machinery and equipment   including computers (CPC  
 84500) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
(q) Packaging services  
 (CPC 87600) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) Unbound 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) Unbound 
  
(r) Publishing and printing  
 services excluding  
 publishing newspaper (CPC   88442) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) Unbound 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) Unbound 
   
  S/DCS/W/THA
 Página 11Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(t) Other 
    
 Translation and  
 interpretation services 
 (CPC 87905) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent  
4) Unbound 
  
 
2. COMMUNICATION SERVICES 
 
C. Telecommunications Services  
 Commitments undertaken in this offer are subject to the following general conditions:
 
 - Each service to be supplied in Thailand  requires a specific governmental licence. 
- Licences are granted only to service suppliers duly constituted according to the Thai legislation, which requires head office  and management located in the Thai  
 territory. - Due to scarce resources, the numb er of licences may be limited. 
- The services in the Schedule of Specific Commitments shall be on facilities basis. 
- The service provider shall be a Thai regist ered company with foreign equity participation not exceeding 20 per cent of the re gistered capital and the number of foreign  
 shareholders must not exceed 20 per cent of the total number of shareholders of the company. 
- The Communications Authority of Thailand has exclusive right to link with Intelsat and Inmarsat. - Conditional upon passage and coming into fo rce of all necessary new communication acts,  commencing from the year of 2006, com mitments on public  
 telecommunication services will be introduc ed, and carried out in accordance with the implementing regulations to be issued by  virtue of those acts. 
  
 S/DCS/W/THA 
Página 12 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 
  Public local, domestic long  
 distance and international  
 Services:  
(a) Voice telephone services 
(b) Telex services (c) Telegraph services 
(d) Facsimile services  
  
 
  
1),2)None, other than 
 traffic shall be routed through a gateway in   Thailand operated by a supplier duly licensed; 
 the provision of concerned services shall be 
 agreed by the supplier duly licensed of both  ends.  
  
 
  
1),2) None  Conditional upon 
 passage and coming  into force of all 
 necessary new 
 communication acts,  commencing from the 
 year of 2006, Thailand 
 will introduce into its  Schedule of Specific 
 Commitments on 
 public  telecommunication 
 services its 
 
 3) Conditional upon passage and coming into  
 force of all necessary new communication   acts, commencing from the year of 2006,  
 Thailand will introd uce the market access  
 elements as contained in those acts into the   relevant parts of its Schedule of Specific  
 Commitments relating to the supply of public  
 telecommunication services.  
4) Unbound as indicated in the horizontal  
 section 3) Conditional upon passage and coming into  
 force of all necessary new communication acts,   commencing from the year of 2006, Thailand  
 will introduce the national treatment elements  
 as contained in those acts into the relevant parts  
 of its Schedule of Specific Commitments  
 relating to the supply of public  
 telecommunication services. 
4) Unbound as indicated in  the horizontal section 
   treatment on the 
 subjects relating to  competitive 
 safeguards, 
 interconnection,  universal service, 
 public availability of 
 licensing criteria, 
 separation of 
 regulatory and  operational functions, 
 and the allocation and 
 use of scarce  resources. 
j) Data base access services   (part of CPC 7523) 1) 1.1 Service providers must use public 
telecommunication network under national telecommunication authorities; 
 1.2 Radio application service is subject to 
frequency availability. 1) None   
  S/DCS/W/THA
 Página 13Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 
 2) None 
3) (a) Shall be a Thai registered company with   foreign equity participation not exceeding 40  
 per cent of the registered capital and the  
 number of foreign shareholders must not   exceed 40 per cent of the total number of  
 shareholders of the company 
 (b) Such company shall be permitted under   the built-transferred-operated concept 
 (c) Must use public telecommunication  
 network under national telecommunication   authorities 
4) As indicated in th e horizontal section 
 2) None 
3) No limitations as long as foreign equity   participation does not exceed 40 per cent 
 
  
 
  
 
  
4) None 
  
 
(n) On-line information and/or   data processing services  
 (part of CPC 843) 1) 1.1 Services providers must use 
 telecommunication network under national 
 telecommunication authorities; 
 1.2 Radio application service is subject to   frequency availability 1) None  
 2) None 
3) (a) Shall be a Thai registered company with  
 foreign equity participation not exceeding 40  
 per cent of the registered capital and the   number of foreign shareholders must not  
 exceed 40 per cent of the total number of  
 shareholders of the company  (b) Such company shall be permitted under  
 the built-transferred-operated concept 
 (c) Must use public telecommunication   network under national telecommunication  
 authorities 2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 40 per cent 
   
 4) As indicated in the horizontal section 
 4) None  
(o) Other 
     
 S/DCS/W/THA 
Página 14 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Telecommunications 
 equipment sales services  (part of CPC 75420) 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None  
 Telecommunications  
 consulting services 
 (CPC 75440)  1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer  1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 Videotex 
 (part of CPC 75299) 1) 1.1 Service providers must use public  
 telecommunication network under national   telecommunication authorities; 
 1.2 Radio application service is subject to  
 frequency availability 2) None 1) None 
 2) None  
 3) (a) Shall be a Thai registered company with  
 foreign equity participation not exceeding 40  
 per cent of the registered capital and the  
 number of foreign shareholders must not   exceed 40 per cent of the total number of  
 shareholders of the company 3) No limitations as long as foreign equity  
 participation does not exceed 40 per cent  
  (b) Such company shall be permitted under  
 the built-transferred-operated concept by  
 national telecommunication authorities2  
  
  (c) Must use public telecommunication  
 network under national telecommunication  
 authorities 
 (d) Selection of service providers shall be   based on open tender 
4) As indicated in th e horizontal section  
 
 
  
4) None 
  
                                                           
 2 This condition will be applied for at least 10 years.  
  S/DCS/W/THA
 Página 15Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
Teleconference 
(part of CPC 75292) 1) 1.1 Service providers must use public  
 telecommunication network under national   telecommunication authorities; 
 1.2 Radio application service is subject to  
 frequency availability  1) None  
 2) None 2)  None 
3)   
 3) (a) Shall be a Thai registered company with  
 foreign equity participation not exceeding 40  
 per cent of the registered capital and the  
 number of foreign shareholders must not   exceed 40 per cent of the total number of  
 shareholders of the company 3) No limitations as long as foreign equity 
 participation does not exceed 40 per cent  
  (b) Such company shall be permitted under  
 the built-transferred-operated concept by  
 national telecommunication authorities#2 
 (c) Must use public telecommunication   network under national telecommunication  
 authorities 
 (d) Selection of service providers shall be  
 based on open tender 
 4) As indicated in the horizontal section 
  
 
 
  
 
 
 
4) None  
Domestic leased circuits 
(part of CPC 75299) 1) 1.1 Service providers must use public  
 telecommunication network under national   telecommunication authorities; 
 1.2 Radio application service is subject to  
 frequency availability 2) None 
 1) None 
  
 
 2) None  
 3) (a) Shall be a Thai registered company with  
 foreign equity participation not exceeding 40  
 per cent of the registered capital and the  
 number of foreign shareholders must not   exceed 40 per cent of the total number of  
 shareholders of the company 3) No limitations as long as foreign equity 
 participation does not exceed 40 per cent   
 S/DCS/W/THA 
Página 16 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  (b) Such company shall be permitted under  
 the built-transferred-operated concept by   national telecommunication authorities#2 
 (c) Must use public telecommunication  
 network under national telecommunication   authorities 
 (d) Selection of service providers shall be  
 based on open tender 4) As indicated in th e horizontal section 
  
  
 
  
 
 4) None 
  
D. Audiovisual Services  
    
(a) Film/video production 
and  
 distribution services  excluding promotion or 
 advertising services 
 (CPC 96112+96113) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
  1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 
(c) Radio/television services  
 only for production of  
 radio/TV programmes 
 (CPC 96131+96132)  1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
  
 
3. CONSTRUCTION AND   RELATED  
 ENGINEERING  
 SERVICES     
A. Construction Work for  
 Buildings  (CPC 51210+51220  
 +51230+51240+51250+  
 51260 +51270+51280+   51290) 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None  
   
  S/DCS/W/THA
 Página 17Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
B Construction Work for  
 Civil Engineering  (CPC 51310+51320  
 +51330+51340+51350  
 +51360+51371+51372   +51390) 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
 
C. Installation Work (CPC   51610+51620   +51630+51641+51642  
 +51643+51644+51649  
 +51650+51660+51691+   51699) 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
4. DISTRIBUTION  
 SERVICES 
     
A. Commission Agents'  
 Services (CPC 62111 to  
 62118) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 
4) Unbound 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) Unbound 
  
 
5. EDUCATIONAL  
 SERVICES 
    
A + B. International and  
 National School Education  
 Services (excluding adult   and other education  
 services) (CPC 9219+9221  
 +9222) 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) Unbound 
  1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) Unbound 
  
B. Technical and Vocational  
 Education Services (CPC   9223+9224) 1) None 
2) None 3) None other than that indicated in the  
 horizontal section 
4) Unbound  1) None 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) Unbound    
 S/DCS/W/THA 
Página 18 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
D. Professional and/or Short  
 Courses Education Services   (CPC 92400) 1) None 
2) None 3) None other than that indicated in the  
 horizontal section 
4) Unbound  1) None 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) Unbound   
6. ENVIRONMENTAL  
 SERVICES 
    
A. Environmental Consultancy  
 on Sewage System, Refuse  
 Disposal, Hazardous Waste   Management, Air Pollution  
 and Noise Management,  
 Sanitation and Other   Environmental  
 Management Services  
 (CPC 9401)  1) None 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) None 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 Environmental Protection  
 and Environmental  
 Abatement Services (CPC  
 9401) 1) None 
2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in th e horizontal section 
 1) None 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
  
 Sewage Services (including  
 industrial waste water  
 treatment system) (CPC  
 9401) 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
  
B. Refuse Disposal Services  
 (including hazardous waste  
 management and  
 incinerator) (CPC 9402) 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
   
  S/DCS/W/THA
 Página 19Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
C. Sanitation and Similar  
 Services (CPC 9403) 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
 4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
 4) None 
  
D.  Other 
    
 Cleaning services of  
 exhaust gases (including  
 industrial emission   abatement) 
 (CPC 9404) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None  
 Noise abatement services  
 (CPC 9405) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None  
 Nature and landscape  
 protection services  (CPC 9406) 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
 
 Other environmental   protection services  (CPC 9409) 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
 4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
  
 S/DCS/W/THA 
Página 20 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
7. FINANCIAL SERVICES 
 - With regard to the scope of operation and types of financial services that can be provided, each type of financial institutio n will be permitted to operate the sector or  
 subsector of banking and other financial services only to the extent that their respective governing legislation permit them t o do so. 
- All commitments in this sector are subj ect to horizontal commitments  in Thailand's GATS schedule of specific commitments. 
 
A. Insurance including  
 Reinsurance and  
 retrocession  
    
(a) Life insurance services  
 (CPC 81211) 1) None 
 
 2) None 
3)  
3) (a) Foreign equity participation limited to 25   per cent of registered share capital. 1) None 
2) Life insurance premium is tax deductible up to  
 a certain amount for holders of policies issued   by local companies. 
 
3) None  
 
  (b) New establishment is subject to licence  
 approved by the Minister with the consent of   the Cabinet. 
4) Only senior managerial personnel, specialists  
 and technical assistants with the approval of  
 the Insurance Commissioner. 
  
  
4) None 
 
  
 
(b) Non-life insurance services  
 (CPC 8129) 
 1) Unbound except for international marine,  
 aviation and transit and all classes of  
 reinsurance. 2) None 
3) (a)  Foreign equity participation limited to 25  
 per cent of registered share capital.  (b) New establishment is subject to license  
 approved by the Minister with the consent of  
 the Cabinet. 1) Unbound 
 
 2) None 
3) None 
  
 
  
  
 
 4) Only senior managerial personnel, specialists  
 and technical assistants with the approval of  
 the Insurance Commissioner. 4) None   
  S/DCS/W/THA
 Página 21Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(d) Services auxiliary to  
 insurance (excluding   pension funding services) 
 1) Unbound 
2) Unbound 1) Unbound 
2) Unbound  
 Insurance broking and  
 agency services (CPC   81401) (Brokers shall not  
 induce, advise or do any  
 acts so as to cause any   person to enter into  
 insurance contracts with  
 insurers abroad, except for   reinsurance contracts) 
 3) Foreign equity participation not to exceed 25  
 per cent.  
4) (a) Only senior managerial personnel,  
 specialists and technical assistants with the   approval of the Insurance Commissioner. 
 (b) Unbound for individual broker and agent. 
 3) No limitations as long as foreign equity  
 participation does not exceed 25 per cent.  
4) None 
   
 
 Insurance consultancy   services excluding pension  
 consulting services (CPC  
 81402) 1) None 
2) None 
3) None other than that indicated in the  
 horizontal section.  
4) Only senior managerial personnel, specialists  
 and technical assistants with the approval of  
 the Insurance Commissioner. 
 1) None 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent.  
4) None 
  
 Average and loss  
 adjustment services (CPC  
 81403) 1) None 
2) None 
3) None other than that indicated in the   horizontal section. 
 
4) Only senior managerial personnel, specialists   and technical assistants with the approval of  
 the Insurance Commissioner. 
 1) None 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent.  
 
4) None   
 S/DCS/W/THA 
Página 22 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Actuarial services 
 (CPC 81404)  1) None 
2) None 3) None other than that indicated in the  
 horizontal section. 
 4) Only senior managerial personnel, specialists  
 and technical assistants with the approval of  
 the Insurance Commissioner.  
 1) None 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent. 
 4) None  
 Services auxiliary to  
 financial intermediation   other than to insurance and  
 pension funding services 
    
 Credit card services (CPC  
 81133) (Mobilizing funds  
 from the public is   prohibited, unless licensed  
 under a financial law) 
 
 1) None 
2) None 
3) (a) As indicated in B(3)(j) below.  (b) Financial institutions must obtain prior  
 approval from the Bank of Thailand. 
4) As indicated in th e horizontal section. 
 1) None 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent. 
 
4) None 
  
 Financial consultancy  
 services (CPC 81332) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section. 4) As indicated in th e horizontal section. 
 1) None 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent. 4) None 
   
  S/DCS/W/THA
 Página 23Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
B. Banking and Other  
 Financial Services  
    
 Acceptance of deposits and  
 other repayable funds from  
 the public  
 Lending of all types,  
 including consumer credit,   mortgage credit, factoring  
 and financing of  
 commercial transactions  1) None for financial advisory and financial data  
 processing.  Unbound for all other services. 
2) None for financial advisory and financial data   processing.  Unbound for all other services. 
3) (a)  Representative office of banks   None.  
 (b) Foreign bank branches   I. None for existing foreign bank branches  
 under present shareholding structure. 1) None 
 
 2) None 
 
 3) (a) Representative office of banks.  None 
 (b) Foreign bank branches 
 None, except as indicated in the market access   column. 
  
 Financial leasing 
  New establishment is subject to licence  
 approved by the Minister of Finance with the  
 consent of the Cabinet. 
   
 Payment and money  
 transmission services  
 including credit, charge and  
 debit cards, travellers  
 cheques and bankers drafts  
 Guarantees and  
 commitments   II. ATM operations permitted under the 
following conditions only: 
(i) joining ATM pools 
operated by Thai banks; 
or 
(ii) (ii)operation within own 
premises or sharing the 
facilities with other commercial banks in 
Thailand. 
    
 S/DCS/W/THA 
Página 24 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Trading for own account, or  
 for account of customers in   the following: 
 (a) money market  
 instruments  (b) foreign exchange 
 (c) exchange rate and  
 interest rate instruments  (d) transferable securities  III. Existing foreign banks which already had  
 the first branch office in Thailand prior to July  1995 will each be permitte d to open no more  
 than two additional branches. 
 IV. None for participation in cheque clearing   and settlement system. 
 (c) Locally incorporated banks 
  I. Market access limited to the acquisition of 
 shares of existing banks.  
  
 
  
 
 (b) Locally incorporated  banks 
 None, except as indicated in the market access  
 column  
 Participation in issues of all  
 kinds of securities,  
 including underwriting and  
 placement as agents   whether publicly or  
 privately) and provision of  
 services related to such   issues II. (i) Maximum foreign equity participation 
 limited to 25 per cent of paid-up registered 
 capital.  Combined shareholding of an 
 individual and his/her related persons not to  exceed 5 per cent of bank's paid-up registered 
 capital.   
 Asset management as  
 follows: 
 
- cash or portfolio   management 
- collective investment  
 management - custodian and depository  
 services 
  Advisory, intermediation  
 and other auxiliary  
 financial services  (ii) The Minister of Finance  
 upon recommendation of the Bank of 
 Thailand may relax the above-mentioned 
 limits on maximum foreign equity  participation and combined shareholding of an 
 individual and his/her related persons, subject 
 to the terms and conditions announced by the  Minister of Finance, including the following:    
  S/DCS/W/THA
 Página 25Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Provision and transfer of  
 financial information, and   financial data processing  
 and related software  the relaxation is deemed  
 necessary to improve the condition or business  of the commercial bank; 
 such equity participation will be authorized 
 for a period of up to 10 years, with foreign  shareholders who enter in this period being 
 grandfathered thereafter with respect to the 
 absolute amount of their equity holding.    
 S/DCS/W/THA 
Página 26 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 III. At least three-fourth s of the directors must  
 be of Thai nationality.  The Minister of   Finance upon recommendation of the Bank of  
 Thailand may allow more foreign nationals  
 than specified above subj ect to the same terms  
 and conditions as stated in II(ii) above. 
   
 (d) International Banking Facility3 
 New establishment is subject to licence   approved by the Minister of Finance.   
(e) Finance companies and credit foncier  
 companies  I.  None for representative offices. (b) International banking facility 
 None, except as indicated in the market access   column 
 
(b) Finance companies and credit foncier  companies 
 None, except as indicated in the market access  
 column  
  II. Market access limited to the acquisition of 
shares of existing companies.  
 III. (i) Maximum foreign equity   participation limited to 25 per cent of paid-up  
 registered capital.  Co mbined shareholding of  
 an individual and his/her related persons not to 
 exceed 10 per cent.  
  
  (ii) The Minister of Finance upon  
 recommendation of the Bank of Thailand may  
 relax the above-mentioned limits on maximum 
 foreign equity participation and combined   shareholding of an individual and his/her  
 related persons, subject to the terms and  
 conditions announced by the Minister of   Finance, including the following:  
   
                                                           
 3 IBF units permitted to operate only the banking and investment banking business as specified in the Ministerial Order issued o n 16 September 1992, and Notification of the Bank of Thailand dated 14 
December 1993.  
  S/DCS/W/THA
 Página 27Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  - the relaxation is deemed necessary to  
 improve the condition or business of the   finance company and credit foncier company. 
 such equity participation will be authorized  
 for a period of up to 10 years, with foreign   shareholders who enter in this period being  
 grandfathered thereafter with respect to the  
 absolute amount of their equity holding.    
  IV. At least three-four ths of the directors must 
 be of Thai nationality. The Minister of  
 Finance upon recommendation of the Bank of   Thailand may allow more foreign nationals  
 than specified above subj ect to the same terms  
 and conditions as stated in III(ii) above.    
 (f)  Securities companies 
 Securities brokerage, securities dealing,   investment advisory service and securities  
 underwriting: 
 (b) Securities companies 
 None, except as indicated in the market access  column  
  I. None for representative offices. 
 II. Market access limited to share acquisition   of existing companies only.  Unbound for new 
 licences.    
 S/DCS/W/THA 
Página 28  
Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  III. Maximum foreign equity participation  
 limited to 49 per cent of paid-up registered  
 capital. 
 IV. At least one-half of the directors of a   locally incorporated securities firm must be  
 Thai national. 
   
  (g) Asset management companies: 
 I. None for representative offices. (b) Asset management companies 
 None, except as indicated in the market access  
 column  
  II. Market access limited to share acquisition  
 of existing companies. 
 III. During the first five years after the licence 
 has been granted, maximum foreign equity   participation is limited to 25 per cent of paid- 
 up registered capital and at least  three-fourths  
 of the directors must be Thai national.    
  IV. After five years, maximum foreign equity  
 participation is limited to 49 per cent of paid- 
 up registered capital and at least one-half of  
 the directors must be Thai national.    
  (h) Financial leasing services 
 Can only be provided by leasing companies   which are subject to maximum foreign equity  
 participation of 49 per cent of paid-up  
 registered capital, or by finance companies   which are subject to maximum foreign equity  
 participation of 25 per cent of paid-up  
 registered capital, ex cept in (e) III (ii). 
 (b) Financial leasing services 
 None   
  S/DCS/W/THA
 Página 29Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 (i) Factoring services 
 Can only be provided by factoring companies   which are subject to maximum foreign equity  
 participation of 49 per cent of paid-up  
 registered capital, or by finance companies   which are subject to maximum foreign equity  
 participation of 25 per cent of paid-up  
 registered capital, ex cept in (e) III (ii). 
 (b) Factoring services 
 None  
 (j) Credit, charge and debit cards 
 Credit, charge and deb it cards can only be  
 provided by companies which are subject to   maximum foreign equity participation of 49  
 percent of paid-up registered capital or locally  
 incorporated banks and foreign bank branches.  (b) Credit, charge and debit cards   
 None  
  The conduct of businesses under h), i) and j)  
 will be subject to licensing and regulations to   be announced. 
4) Limitations on the number of foreign  
 personnel per foreign bank office: 
 (a) two persons for banks operating as  
 representative office;  (b) six persons for each full-licensed branch;   
  (c) four persons for each BIBF branch; 
 (d) two persons for each PIBF branch;  (e) eight persons for banks operating as full- 
 licensed and BIBF branch; 
   
  For finance companies: 
 (a) two persons for a representative office; 
 (b) Maximum of four directors permitted for   finance companies; 
 For securities companies and asset and  
 management companies:  two persons for a   representative office.    
 S/DCS/W/THA 
Página 30 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
9. TOURISMAND TRAVEL  
 RELATED SERVICES     
A. Hotel Lodging Services  
 (CPC 64110) 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 
 Restaurant Services  (CPC 64210) 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  participation does not exceed 49 per cent 
4) None 
  
 Catering Services 
 (CPC 64230) 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 
B. Travel Agency and Tour  
 Operator Services  
 (CPC 74710) 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section and not less than half of the  
 board of directors of the company must be   Thai nationality 
4) As indicated in th e horizontal section 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
  
4) None 
  
 
D. Other    
 Hotel management services  1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
  S/DCS/W/THA
 Página 31Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
10. RECREATIONAL,  
 CULTURAL AND   SPORTING SERVICES 
    
D. Sporting Services  
 (excluding other sporting   services specified in CPC  
 96419) 
 (CPC 96411 + 96412 +   96413) 
 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
 
 Recreation Park and  Beach   Services (CPC 96494) 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
  
11. TRANSPORT SERVICES 
    The following 
 services at the port 
 provided by the 
 government or 
 government enterprise 
 are made available, to  international maritime  
A. Maritime Transport  
 Services  
    transport suppliers on 
 reasonable and non- discriminatory terms 
 and conditions: 
(a) Passenger transportation  
 (CPC 7211 less cabotage  
 transport:  as defined below  
 - 3.1) 1) None 
2) None 
3) (a) Unbound for establishment of juristic  
 person for the purpose of operating a fleet   under the national flag of Thailand 1) None 
2) None 
3) (a) Unbound  
 (b) None 1. Pilotage
4  
2. Towing and tug  
 assistance 
3. Provisioning, fuelling   and watering 
4. Garbage collecting  
 and ballast waste   disposal 
                                                           
 4 A Thai captain of a Thai ship which sails regularly in certain co mpulsory pilotage area may be permitted to pilot the ship in t he area.   
 S/DCS/W/THA 
Página 32 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 
  (b) Other forms of commercial presence for  
 the supply of international maritime transport   services (as defined below - 3.2) except  
 branch office:  As indi cated in the horizontal  
 section. 4) (a) Ships' crews:  Unbound 
 (b) Other personnel:  As indicated in the  
 horizontal section   
  
 
 4) (a) Unbound 
 (b) None 
  5. Port captain's service 
6. Navigation aids 7. Shore-based  
 operational services  
 essential to ship   operations, water and  
 electrical supplies 
8. Emergency repair  facilities 
9. Anchorage, berth and  
 berthing services  
(b) Freight transportation 
 (CPC 7212 less cabotage  
 transport:  as defined below   - 3.1) 1) None other than:  Traffic between Thailand-  
 China and Thailand-Vietnam may not be fully  
 participated in by vessels of third countries. 2) None 
 1) None 
 
 2) None 
 1) See Note to the 
 schedule 
 
 3) (a) Unbound for establishment of juristic  
 person for the purpose of operating a fleet  
 under the national flag of Thailand 
 (b) Other forms of commercial presence for  
 the supply of international maritime transport  
 services (as defined below - 3.2) except   branch office:  As indi cated in the horizontal  
 section 
  3) (a) Unbound 
 
 
 
 (b) None other than: 
  (i) Shareholders of Thai maritime 
transport companies with 
ownership of Thai flag vessels may be granted exemption or 
reduced rates of income tax 
leviable on dividends paid by such companies 
  
 
 
 
b) See Note to the schedule 
  
  S/DCS/W/THA
 Página 33Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  
  
 
  
 
  
4) (a) Ships' crews:  Unbound 
 (b) Other personnel:  As indicated in the 
horizontal section 
  (ii)Exporters or importers of goods  
 shipped from or to Thailand by Thai flag   vessels may be entitled to special deduction of  
 not more than 50 per cent of the freight values  
 or other expenses paid in the ordinary course of   carriage of such goods from their net income  
 for the purpose of calculation of income tax 
  
 4) (a) Unbound 
  (b) None  
(e) International towing 
 (CPC 7214 1) None 
2) None 3) (a) Unbound for establishment of juristic  
 person for the purpose of operating a fleet  
 under the national flag of Thailand  (b) Other forms of commercial presence for  
 the supply of international towing service (as  
 defined below - 3.2) except branch office:  As  
 indicated in the horizontal section 1) None 
2) None 3) (a) Unbound 
 
  (b) None 
 
 
 
  
 4) (a) Ships' crews:  Unbound 
 (b) Other personnel:  As indicated in the  
 horizontal section  4) (a) Unbound 
 (b) None  
 Shore reception facilities  
 (collection of waste/oily   water from ships) 1) Unbound 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
 
 Port captain's services   attached to specific foreign   vessels 1) None 
2) None 3) None other than that indicated in the  
 horizontal section 
4) As indicated in th e horizontal section 
 1) None 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
4) None   
  
 S/DCS/W/THA 
Página 34 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Marine surveys and  
 classification societies for   the purpose of providing  
 accurate documentation and  
 certification of vessels 1) None other than those under regulations  
 stipulated by the Harbour Department 2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in the horizontal section 1) None 
 2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
 
   
 
 Freight forwarding services 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 
C. Air Transport Services  
    
(d) Aircraft repair and  
 maintenance services 
 (CPC 8868) 
 1) None 
2) None 
3) Unbound 
4) As indicated in th e horizontal section 
 
 1) None 
2) None 
3) Unbound 
4) None 
  
 
(e) Supporting services for air  
 transport (CPC 746) 
  Selling and marketing of air  
 transport services 1) Unbound 
2) Unbound 
3) None other than:  3.1 that indicated in the horizontal section 1) Unbound 
2) Unbound 
3) The value added tax in use comprises 3 rates,   namely 7 per cent, 0 per cent and exempted.  
 
  3.2 Distribution through CRS is allowed only  
 for airlines offices and one General Sales  
 Agent office 
 3.3 Services providers must use Thai public   telecommunication network under 
 national telecommunication authorities  VAT collection is based on a reciprocal basis  
 4) As indicated in the hori zontal section 4) Unbound   
  S/DCS/W/THA
 Página 35Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
E. Rail Transport Services  
    
(d) Maintenance and repair of  
 rail transport equipment  
 (CPC 8868) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
  
 
 Passenger and freight car  
 cleaning services 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 
 Security services at railway   station 
 1) Unbound 
2) None 
3) None other than that indicated in the   horizontal section 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity   participation does not exceed 49 per cent 
4) None 
  
 
F. Road Transport Services  
 Other non-scheduled  
 passenger transportation  
    
(b) Freight transportation only  
 for frozen or refrigerated  
 goods, bulk liquids or gases  
 and containerized freight   (CPC 71231 to 71233) 
 1) Unbound 
2) None 
3) (a) None other than that indicated in the  
 horizontal section  (b) Not less than half of the board of directors 
 of the company must be Thai nationality 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent  
 
4) None   
  
 S/DCS/W/THA 
Página 36 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(c) Rental services of  
 passenger cars with   operator  (CPC 71222) 
 1) Unbound 
2) None 3) (a) None other than that indicated in the  
 horizontal section 
 (b) Not less than half of the board of directors  of the company must be Thai nationality 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 
  
4) None 
  
 
(c) Rental services of buses   and coaches with operator  
 (CPC 71223) 
 1) Unbound 
2) None 
3) (a) None other than that indicated in the  
 horizontal section  (b) Not less than half of the board of directors 
 of the company must be Thai nationality 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent  
 
4) None   
 
H. Services Auxiliary to All  
 Modes of Transport  
    
(b) Storage and warehousing  
 services (CPC 742) 
 1) Unbound 
2) None 
3) None other than that indicated in the  
 horizontal section 4) As indicated in th e horizontal section 
 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
 participation does not exceed 49 per cent 4) None 
  
 
  S/DCS/W/THA 
 Página 37 
 
 
 NOTE TO THE SCHEDULE 
 
 
1. Where road, rail, inland waterways and rela ted auxiliary services are not otherwise fully 
covered in this schedule, a multimodal transport opera tor shall have the ability to rent or lease trucks, 
railway carriages or barges, and related equipment, for the purpose of inland forwarding of cargoes, or 
have access to and use of these forms of multimodal activities on reasonable and non-discriminatory 
terms and conditions for the purpose of ca rrying out multimodal transport operations. 
 2. "Reasonable and non-discriminatory terms and conditions" means, for the purpose of 
multimodal transport operations, the ability of mu ltimodal transport operator to arrange for the 
conveyance of its merchandise on a timely basis, including priority over other merchandise which 
enter the port at a later date. 
 
3. Definitions:  3.1 "cabotage":  for the purpose of this schedule, means the transportation or towage of passengers or goods, between a port or place located in Thai waters and another port or place located 
in Thai waters. 
 3.2 "Other forms of commercial presence for the supply of international maritime transport 
services":  for the purpose of this schedule, mean s the ability for international maritime transport 
service suppliers of other members to undertake locally the following:  
(a) Marketing and sales of mariti me transport services through di rect contact with customers, from 
quotation to invoicing, these services being th ose operated or offered by the service supplier 
itself; 
(b)  The procurement, on their own account of any transport and related services, necessary for the 
supply of the integrated service; 
(c)  The preparation of documentation concerning transport documents, customer documents, or 
other document related to the origin an d character of the goods transported; 
(d) Setting up of any business arrangements (includi ng participation in the stock of a company) and 
the appointment of personnel recruited locally with  any locally established shipping agency:  As 
indicated in the horizontal section. 
 
3.3 "Multimodal transport operator" means the person on whose behalf the bill of 
lading/multimodal transport document, or any other document evidencing a contract of multimodal 
carriage of goods, is issued and who is responsible for the carriage of goods pursuant to the contract 
of carriage.  3.4 "Freight forwarding services" means the activ ity consisting of orga nizing and monitoring 
shipment operations on behalf of sh ippers, through the procurement of  transport and related services, 
preparation of documentation and pr ovision of business information. 
 
________________ 
  
 S/DCS/W/THA 
Página 38 
THAILAND – FINAL LIST OF AR TICLE II (MFN) EXEMPTIONS 
 
Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for 
the exemption 
Business services 
 
- Auditing services   
 
Bilateral agreement based on reciprocity treatment 
  
 
Countries which allow Thai nationals to practise auditing in 
their territories 
  
 
Indefinite   
 
Reciprocal basis  
- Publishing 
newspapers 
 Thailand will grant permission 
to a natural person of the 
countries which have treaties 
with Thailand  Countries which have treaties 
with the Thai Government 
 Indefinite 
 Reciprocal basis 
 
Computer reservation system services  Only airlines/CRS partners 
which are in Amadeus system can bring in and install their 
own systems in Thailand 
 Countries whose CRS operators 
are in Amadeus system and intend to bring in and install the 
systems to any travel agencies 
in Thailand 
 Indefinite 
 To ensure that local operators are 
able to make complete access to the Amadeus system within a certain 
period of time 
  
  S/DCS/W/THA
 Página 39Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for 
the exemption 
Transport services  - Selling and 
marketing of 
maritime transport services 
 
- Selling and 
marketing of air 
transport services 
  
 The value added tax in use 
comprises three rates, namely  
7 per cent, zero per cent and exempted.  VAT collection is 
based on a reciprocal basis. 
  
 - Countries which have the same 
zero rate VAT system as 
Thailand.  
- Countries which exempt Thai 
persons from VAT or other 
taxes of similar nature by virtue 
of the treaties concluded or to be concluded with Thailand. 
 
- Countries which exempt juristic persons constituted in 
accordance with Thai law from 
VAT or other taxes of similar nature on the basis of 
reciprocity. 
 - Countries which do not levy 
VAT or other taxes of similar 
nature on juristic persons constituted in accordance with 
Thai law on the basis of 
reciprocity   
 Indefinite 
  
 Reciprocal basis 
  
 S/DCS/W/THA 
Página 40 
Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for 
the exemption 
International maritime transport of cargoes  1) Rights to carry all 
products:  Treaty of Amity and Economic 
Relations between the 
Kingdom of Thailand and the United States 
of America 
 
2) Cargo sharing 
 The United States of America 
 10 years 
 Bilateral agreement 
 
  - Commercial Maritime 
Navigation Agreement 
between the 
Government of the Kingdom of Thailand 
and the Government of 
the Socialist Republic of Vietnam 
 The Socialist Republic of 
Vietnam 
 10 years 
 Bilateral agreement 
 
  - Agreement of 
Maritime Transport 
between the 
Government of the Kingdom of Thailand 
and the Government of 
the People's Republic of China 
 The People's Republic of China 
 10 years 
 Bilateral agreement 
  
  S/DCS/W/THA
 Página 41Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for 
the exemption 
International road transport services  
- Passenger 
transportation 
 
- Freight transportation 
 
- Rental of non- 
commercial vehicles with/without driver 
 Reciprocity treatment 
 Countries that have the 
agreement on international road transport with Thailand 
 Indefinite 
 Reciprocal basis 
 
Aircraft repair and maintenance services  Thailand will grant permission 
to airlines of those countries which treat Thai carriers on 
reciprocal basis 
 - Countries whose 
airline is accepted as a designated airline by 
Thailand under 
bilateral air services agreements 
 
- Countries whose 
regulations do not 
prevent Thai carriers 
from performing similar activities in that 
country 
 Indefinite 
 Reciprocal basis 
 
Service sectors stipulated 
in the relevant articles of 
the Treaty of Amity and 
Economic Relations 
especially Articles 4 and 10 
 Only American citizens and 
entities are granted national 
treatment with respect to 
operating business and 
providing services in Thailand  The United States of America 
 10 years 
 Bilateral agreement 
 
 
__________