APPENDIX TABLESPoland WT/TPR/S/71
Page 125
Table AII.1
Selected Polish notifications to the WTO, February 2000
WTO AgreementArea of notification
requirementPeriodicity WTO documentaComment
Agreement on Agriculture
(Articles 10 and 18.2;
ES:1+)Export subsidies Annual, 90 days after
end of calendar yearG/AG/N/POL/27,
August 1999Sugar & potato starch
(Article 18.2; DS:1+) Domestic support Annual, 90 days after
end of calendar yearG/AG/N/POL/26,
September 1999Total AMS of
US$300.6 million
(Article 5.7 or 18.2) Special safeguard
measuresAnnual, 90 days after
end of calendar yearG/AG/N/POL/33,
March 2000Pig, poultry meats, cut
flowers, wheat or meslin
flour, starches, sugar
(Article 5.7 or 18.2) Tariff quotas Annual, 90 days after
end of calendar yearG/AG/N/POL/34,
March 2000Administration of tariff
quotas for 2000
Anti-dumping    (Agreement on Implementation of Article VI of the GATT 1994)
(Article 16.4) Anti-dumping measures Twice annually G/ADP/N/53/POL,
September 1999
(Article 16.5) Competent authorities Once Not received
(Article 18.5 and
32.6)Laws and regulations March 1995, then
changesG/ADP/N/1/POL/2,
August. 1998
(Article 5.5) Contact points Once, then changes G/ADP/AHG/1/Rev1,
September 1999
Customs Valuation   (Agreement on Implementation of Article VII of the GATT 1994)
(Article 22.2) Laws and regulations Once, then changes G/VAL/N/1/POL/1,
November 1998
General Agreement on Trade in Services (GATS)
(Article III:3) Notification of
significant changes over
the past year in the rules
governing scheduled
sectorsAnnual S/C/N/113,
December 1999
(Article III:4 or IV:2) Contact/enquiry points Once S/ENQ/41/Rev.1,
April 1999Contact points
(Article VII:4) Recognition measures Within 12 months of
WTO AgreementNot received
General Agreement on Tariffs and Trade  1994
(Article XXIV:7 (a)) Regional trade
agreementsAd hoc WT/REG11/N/1,
January 1998;WT/REG11/N/2,
January 1998;
WT/REG11/N/3,January 1998;
WT/REG49/N/1,
January 1998Free-trade agreements
with CEFTA; accessionof Slovenia and Romania
to CEFTA; and Lithuania
(Article XXVIII:5) Reservation of right to
modify schedule and
concessionsAd hoc G/MA/34, Dec. 1996 Right reserved until
1 January 2000
(Article XII) Balance-of-payments
provisionsAd hoc WT/BOP/N/16,
February 1997Termination of import
surcharge
Agreement on Import Licensing Procedures
(Articles 1.4(a) and8.2(b))Laws and regulations Once, then changes Not received
(Article 7.3) Replies to questionnaire
on proceduresAnnual G/LIC/N/3/POL/1,
October 1997
Table AII.1 (cont'd)WT/TPR/S/71 Trade Policy Review
Page 126
WTO AgreementArea of notification
requirementPeriodicity WTO documentaComment
Agreement on Preshipment Inspection
(Article 5) Laws and regulations Once, then changes G/PSI/N/1/ADD.3,
July 1996Poland has no PSI
regulations
Quantitative Restrictions   (Decision on Notification Procedures for Quantitative Restrictions)
(Decision of the
Council for Trade in
Goods (G/L/59))Non-tariff measures Every two years,
beginning January 1996Not received
Agreement on Rules of Origin
(Article 5.1 and
Annex II(4))Preferential rules of
originWithin 90 days of WTO
AgreementG/RO/N/8, March 1996
(Article 5.1 and
Annex II (4))Preferential rules of
originWithin 90 days of WTO
AgreementG/RO/N/22,
September 1998System of European
cumulation of rules of
origin
Agreement on Safeguards
(Article 12.6) Laws and regulations Once, then changes G/SG/N/1/POL/2,
August 1998
Agreement on the Application of Sanitary and Phytosanitary Measures
(Article 3, Annex B) Enquiry point Once G/SPS/ENQ/7,
September 1998
(Article 7, Annex B) SPS measures Ad hoc G/SPS/N/POL/22,
July 1999
State Trading    (Understanding on the Interpretation of Article XVII of the GATT 1994)
(Article XVII:4(a)) State-trading activities Annual G/STR/N/1/POL/,
October 1995
Agreement on Subsidies and Countervailing Measures
(Article 25.1 - GATT1994 Article XVI:1)Specific subsidies Annual G/SCM/N/48/POL,
February 2000
(Article 25.11) Countervailing measures Twice annually G/SCM/N/52/ADD.1,
October 1999No countervailing duty
action taken during
1st half of 1999
(Article 25.12) Competent authority Not received
(Article 29.3) Export-related subsidy
programmesEarliest possible date
after WTO AgreementG/SCM/N/9/POL,
February 1996
(Article 32.6) Laws and regulations By 15 March 1995, then
changesG/SCM/N/1/POL/2,
August 1998
Agreement on Technical Barriers to Trade
(Articles 10.1 and10.3)Enquiry point Once, then changes G/TBT/ENQ/14,
March 1999
(Article 10.7) Agreement with other
countriesAd hoc G/TBT/10.7/N/14,
June 1997
(Article 15.2) Laws and regulations Once, then changes G/TBT/2/Add.31,
February 1997
(Annex 3(c)) Acceptance of Code Once, then changes G/TBT/CS/N/48,
October 1996
Table AII.1 (cont'd)Poland WT/TPR/S/71
Page 127
WTO AgreementArea of notification
requirementPeriodicity WTO documentaComment
Agreement on Textile and Clothing
(Article 2.7) First integration Once G/TMB/N/53/ADD.2,
November 1997
(Article 2.11) Second integration Once G/TMB/N/218, REV.1,
December 1997
(Article 6.1) Transitional safeguards By 1 March 1995 G/TMB/N/25,
March 1995Poland retains right to use
the safeguard provisions
of Article 6
Agreement on Trade-Related Aspect of Intellectual Property Rights  (TRIPS)
(Articles 1.3 and 3.1) IP/N/2/POL/1,
January 1996
(Article 63.2 anddecision of the
TRIPS Council of 21
Nov. 1995)Laws and regulations IP/N/1/POL/1,
February 1996;
IP/N/POL/L1,April 1996;
IP/N/1/POL/P/1,
April 1996;IP/N/1/POL/P/2,
April 1996;
IP/N/1/POL/T/1,April 1996;
IP/N/6/POL/1, May 1998Legislation related to
topographies of integrated
circuits; inventiveactivity; patent office;
patents agents; inventions
and utility models; trademarks; and checklist of
issues of enforcement
(Article 69) Contact points By 1 January 1996 IP/N/3/Rev.3/Add.8,
January 2000
Agreement on Trade-Related Investment Measures  (TRIMs)
(Article 5.1) TRIMs inconsistent with
the AgreementWithin 90 days of WTO
AgreementG/TRIMS/N/1/POL/1,
October 1995
(Article 6.2) Publications in which
TRIMs may be foundOnce G/TRIMS/N/2/Rev.6,
July 1999
a The last notification made under each Agreement.
Source : WTO documents.WT/TPR/S/71 Trade Policy Review
Page 128
Table AIV.1
Tariff structure by 4-digit ISIC category, 1999
Tariff rates (%)
Code Description Number
of linesSimple
averageMinimum Maximum Stand.
dev.% ad
valorem
Total 10,623 15.9 0 293 23.8 91.2
1 Agriculture, hunting, forestry & fishing 705 17.0 0 94 11.3 90.4
111 Agricultural and livestock production 514 18.0 0 56 11.2 86.8
1110 Agricultural and livestock production 514 18.0 0 56 11.2 86.8
12 Forestry and logging 47 9.5 0 94 15.3 100.0
1210 Forestry 27 14.2 0 94 18.9 100.0
1220 Logging 20 3.0 3 3 0.0 100.0
13 Fishing 144 15.9 1 40 8.9 100.0
130 Fishing 144 15.9 1 40 8.9 100.0
1301 Ocean and coastal fishing 124 15.4 1 40 8.3 100.0
1302 Fishing n.e.c. 20 19.6 3 30 11.4 100.0
2 Mining and quarrying 137 2.1 0. 20 3.1 100.0
21 Coal mining 6 4.0 3 6 1.5 100.0
210 Coal mining 6 4.0 3 6 1.5 100.0
2100 Coal mining 6 4.0 3 6 1.5 100.0
22 Crude petroleum and natural gas
production9 3.0 0 12 3.7 100.0
220 Crude petroleum and natural gas
production9 3.0 0 12 3.7 100.0
2200 Crude petroleum and natural gas
production9 3.0 0 12 3.7 100.0
23 Metal ore mining 27 0.6 0 3 1.2 100.0
230 Metal ore mining 27 0.6 0 3 1.2 100.0
2301 Mining of iron ores 2 0.0 0 0 0.0 100.0
2302 Non-ferrous ore mining 25 0.6 0 3 1.2 100.0
29 Other mining 95 2.4 0 20 3.3 100.0
290 Other mining 95 2.4 0 20 3.3 100.0
2901 Mining of feldspar 46 1.9 0 3 1.5 100.0
2902 Mining of fertilizer and chemical minerals 14 1.5 0 3 1.6 100.0
2903 Salt mining 5 12.6 3 20 8.1 100.0
2909 Mining and quarrying n.e.s. 30 1.8 0 3 1.5 100.0
3 Manufacturing 9,780 16.1 0 293 24.6 91.2
31 Manufacture of food, beverages and
tobacco1,817 38.1 0 293 50.1 57.0
311 Food products 1,456 28.8 0 98 15.5 63.2
3111 Meat products 303 35.8 0 60 18.7 43.6
3112 Dairy products 161 39.0 5 80 17.8 96.9
3113 Fruit and vegetable canning 404 30.8 10 98 9.5 46.8
3114 Fish products 253 19.3 5 55 10.7 100.0
3115 Manufacture of oil and fats (veg. and
animal)131 21.2 5 94 16.6 100.0
3116 Grain mill products 116 16.4 10 40 5.8 31.9
3117 Manufacture of bakery products 30 36.0 25 40 5.5 46.7
3118 Sugar products 12 32.5 10 40 13.6 25.0
Table AIV.1 (cont'd)Poland WT/TPR/S/71
Page 129
Tariff rates (%)
Code Description Number
of linesSimple
averageMinimum Maximum Stand.
dev.% ad
valorem
3119 Cocoa and chocolate confectionery 46 31.9 6 45 10.0 10.9
312 Other food products and animal feeds 154 30.8 0 293 30.0 61.0
3121 Other food products 108 35.8 3 293 33.9 44.4
3122 Manufacture of animal feeds 46 19.0 0 35 11.3 100.0
313 Beverages 197 101.9 4 293 118.3 7.6
3131 Distillation of spirits and alcohol
production55 288.0 4 293 39.0 1.8
3132 Manufacture of wines 124 31.4 6 53 9.5 3.2
3133 Manufacture of malt liquors and malt 8 15.6 7 30 11.9 0.0
3134 Soft drinks and mineral waters 10 21.0 20 30 3.2 100.0
314 Tobacco manufacturing 10 226.6 189 252 32.4 60.0
3140 Tobacco products 10 226.6 189 252 32.4 60.0
32 Textile, wearing apparel and leather
industries1,451 15.1 0 30 6.3 100.0
321 Textiles 1,066 13.7 0 30 6.2 100.0
3211 Textile spinning, waving and finishing 598 11.0 0 30 5.0 100.0
3212 Made-up textile goods except wearing
apparel98 21.3 9 30 3.2 100.0
3213 Knitted and crocheted fabrics 226 18.4 9 21 5.3 100.0
3214 Carpets and rugs 39 18.5 18 19 0.4 100.0
3215 Cordage, rope, etc 24 9.4 9 12 1.0 100.0
3219 Textiles n.e.s. 81 10.1 9 25 3.2 100.0
322 Manufacture of wearing apparel, except
footwear225 21.5 9 25 1.0 100.0
3220 Clothing except footwear 225 21.5 9 25 1.0 100.0
323 Leather products, except footwear and
wearing apparel102 17.6 5 25 6.7 100.0
3231 Tanning and dressing of leather 40 11.6 5 21 6.6 100.0
3232 Fur dressing and dying 31 21.9 21 25 1.2 100.0
3233 Leather products except footwear 31 21.2 9 25 3.5 100.0
324 Footwear, except vulcanized rubber or
plastic footwear58 11.9 9 17 2.0 100.0
3240 Footwear (ex. rubber and plastic) 58 11.9 9 17 2.0 100.0
33 Wood and wood products, including
furniture219 9.3 3 12 1.5 100.0
331 Wood and wood products, except furniture 181 8.8 3 9 1.1 100.0
3311 Sawmills and woodmills 133 8.8 3 9 1.0 100.0
3312 Wooden case containers and cane ware 16 9.0 9 9 0.0 100.0
3319 Wood and cork products 32 8.5 3 9 1.5 100.0
332 Manuf. of furniture & fixtures, except
primarily of metal38 11.7 9 12 0.9 100.0
3320 Furniture and fixtures (mainly non-
metallic)38 11.7 9 12 0.9 100.0
34 Paper, paper products, printing and
publishing241 8.1 0 27 3.0 100.0
341 Paper products 200 8.4 3 11 1.8 100.0
3411 Pulp, paper and paperboard 132 8.0 3 11 2.2 100.0
Table AIV.1 (cont'd)WT/TPR/S/71 Trade Policy Review
Page 130
Tariff rates (%)
Code Description Number
of linesSimple
averageMinimum Maximum Stand.
dev.% ad
valorem
3412 Containers, paperboxes, paperboard 9 9.0 9 9 0.0 100.0
3419 Articles n.e.s. (stationery) 59 9.0 9 9 0.0 100.0
342 Printing and publishing and allied
industries41 6.8 0 27 6.0 100.0
3420 Printing and publishing 41 6.8 0 27 6.0 100.0
35 Chemicals, petroleum, coal, rubber,
plastics1,804 9.4 0 94 4.8 98.2
351 Industrial chemicals 1,155 8.4 0 18 1.8 100.0
3511 Basic industrial chemicals 820 8.4 0 18 1.8 100.0
3512 Fertilizers and pesticides 64 6.8 0 9 2.7 100.0
3513 Synthetic resins, plastic material except
glass271 9.0 6 14 1.2 100.0
352 Other chemicals, incl. pharm. 426 10.5 0 94 7.1 98.1
3521 Paints, varnishes and lacquers 32 9.0 9 9 0.0 100.0
3522 Drugs and medicines 143 7.4 0 94 7.7 100.0
3523 Soaps 37 17.1 7 32 10.0 100.0
3529 Other chemicals n.e.s. 214 11.7 0 42 5.4 96.3
353 Petroleum refineris 65 17.9 0 35 10.3 63.1
3530 Petroleum refineris 65 17.9 0 35 10.3 63.1
354 Manuf. of miscellaneous petroleum & coal
products17 4.8 3 9 2.8 100.0
3540 Petroleum and coal products 17 4.8 3 9 2.8 100.0
355 Rubber products 106 10.6 9 21 3.3 100.0
3551 Tyre and tube industries 30 9.0 9 9 0.0 100.0
3559 Rubber products n.e.s. 76 11.2 9 21 3.7 100.0
356 Manufacture of plastic products n.e.s. 35 10.0 7 18 2.9 100.0
3560 Plastic products n.e.s. 35 10.0 7 18 2.9 100.0
36 Non-metallic mineral products except of
petrol. & coal295 9.9 0 40 4.6 100.0
361 Pottery and china 25 10.7 9 14 1.6 100.0
3610 Pottery and china 25 10.7 9 14 1.6 100.0
362 Manufacture of glass and glass products 137 11.6 4 40 5.8 100.0
3620 Glass and glass products 137 11.6 4 40 5.8 100.0
369 Other non-metallic mineral products 133 7.9 0 9 2.2 100.0
3691 Structural clay products 34 9.0 9 9 0.0 100.0
3692 Ciment, lime and plaster 10 4.8 3 9 2.9 100.0
3699 Non-metallic mineral products 89 7.9 0 9 2.2 100.0
37 Basic metal industries 779 11.8 3 14 4.0 100.0
371 Iron and steel basic industries 524 13.9 3 14 1.7 100.0
3710 Iron and steel products 524 13.9 3 14 1.7 100.0
372 Non-ferrous metal basic industries 255 7.3 3 14 3.9 100.0
3720 Non-ferrous metal basic industries 255 7.3 3 14 3.9 100.0
38 Fabricated metal products, machinery &
equipment2,866 10.2 0 35 6.7 98.2
381 Fabricated metal products, except
machinery & equip.354 11.8 5 25 2.7 100.0
Table AIV.1 (cont'd)Poland WT/TPR/S/71
Page 131
Tariff rates (%)
Code Description Number
of linesSimple
averageMinimum Maximum Stand.
dev.% ad
valorem
3811 Manufacture of cutlery and hardware 92 9.5 5 25 2.0 100.0
3812 Metal furniture and fixtures 18 11.0 9 12 1.5 100.0
3813 Structural metal products 37 11.0 6 14 3.1 100.0
3819 Fabricated metal prod. except mach. &
equip. n.e.s.207 13.1 9 14 2.2 100.0
382 Non-electrical machinery incl. computers 1,022 8.8 0 35 4.3 100.0
3821 Engines and turbines 40 8.3 0 9 2.4 100.0
3822 Agricultural machinery 27 19.7 6 35 13.1 100.0
3823 Metal and woodworking machinery 220 8.5 2 9 1.7 100.0
3824 Special industrial machinery 224 8.5 0 35 3.2 100.0
3825 Office machinery 77 5.7 3 12 2.6 100.0
3829 Non-electrical machinery and equipment 434 9.0 2 25 4.0 100.0
383 Electrical machinery apparatus,
appliances, & supplies683 9.9 0 24 6.0 100.0
3831 Electrical motors and apparatus 157 8.6 3 9 1.4 100.0
3832 Radio, television and communication
equipment325 11.0 0 24 8.3 100.0
3833 Electrical appliances and houseware 44 11.1 5 21 2.4 100.0
3839 Electrical apparatus n.e.s. 157 8.5 0 9 1.4 100.0
384 Transport equipment 423 14.0 0 35 12.2 87.9
3841 Ship building and repairing 63 9.4 6 25 3.7 100.0
3842 Raiway and tramway 40 9.0 9 9 0.0 100.0
3843 Motor vehicles 229 18.5 0 35 15.0 77.7
3844 Motorcycles e bicycles 34 9.1 0 15 2.0 100.0
3845 Aircraft manufacture 51 7.4 0 9 3.5 100.0
3849 Other transport equipment n.e.s. 6 8.0 0 15 6.8 100.0
385 Professional and scientific equipment 384 9.2 0 35 5.5 100.0
3851 Prof., scientif., measuring equipment 223 7.2 0 9 2.4 100.0
3852 Photographic and optical goods 96 9.2 0 21 4.0 100.0
3853 Watches and clocks 65 15.7 9 35 8.8 100.0
39 Other manufacturing industries 308 12.7 0 35 5.3 100.0
390 Other manufacturing industries 308 12.7 0 35 5.3 100.0
3901 Jewellery and related articles 21 18.0 3 25 10.2 100.0
3902 Musical instruments 35 11.6 9 20 2.5 100.0
3903 Sporting goods 38 12.4 12 17 1.4 100.0
3909 Other manufacturing n.e.s. 214 12.4 0 35 5.1 100.0
4 Electricity, gas and water 1 3.0 3 3 0.0 100.0
40 Electricity 1 3.0 3 3 0.0 100.0
400 Electricity 1 3.0 3 3 0.0 100.0
4000 Electrical energy 1 3.0 3 3 0.0 100.0
Source: WTO Secretariat calculations.WT/TPR/S/71 Trade Policy Review
Page 132
Table AIV.2
Summary of sector-specific commitments under GATS
Modes of supply
Sector or subsector
Cross-border supply Consumption abroad Commercial presenceTemporary presence
of natural persons
Distribution services
Wholesale trade,except for beverages,tobacco products,pharmaceuticals,medical and surgicalgoodsNone (MA & NT) None None NT: MA requires
licence to trade in importedconsumer goodsUnbound MA, except as
indicated in horizontalcommitments; none NT
Retail trade, exceptbeverages consumed
off premises, tobacco
products,pharmaceuticals,medical andorthopedic goodsUnbound None None Unbound MA, except as
indicated in horizontal
commitments; none NT
Education services
Private, secondary,
higher  & tertiary
education in private
institutionsNone NT; MA limited to education
supplied by private institutionsNone NT; MA limited to
education supplied by private
institutionsNone Unbound MA, except as
indicated in horizontal
commitments; none NT
Telecommunication servicesa
All services,
excludingbroadcastingInstallation & usage of equipment &
networks & provision of services requiresa licence unless exempted by theTelecommunication Act of 1990, such as
in the case of the national carrier, or by the
Minister of Post and Telecomm.; must bePolish registered entity; entities withforeign participation must be Polish limitedliability or joint stock companies, andcannot own international network or renderinternational services until end-2002;provision of international and domesticlong-distance services & networks limitedto foreign capital & voting rights of 49%(majority of board of directors must bePolish citizens domiciled in Poland);licence numbers can be subject to publicly
available licensing criteria
bSame as cross-border supply Same as cross-border
supplySame as cross-border
supply
Voice-telephone,packet-& circuit-switched datatransmission, telex,telegraph, private
leased circuits,
includinginternational, long-distance & local,whether public orprivate, facilities- orresale-based, or wire-or radio-basedNone None MA – none except for
international public voice;long-distance domesticpublic voice & networks aswell as domestic telex &
telegraph services &
networks until end-2002;none NTUnbound, except as
indicated in horizontalcommitments
Cable television &
radio networksMA unbound; none NT MA unbound; none NT MA – foreign capital &
voting rights limited to
49%; none NTUnbound, except as
indicated in horizontal
commitments
Public cellular mobiletelephone & networksMA – only through use of the international
network of the national operator until end-2002; none NTMA – only through use of the
international network of thenational operator until end-2002 & according tointernational agreements; noneNTMA – foreign capital &
voting rights limited to49%; only using thenational operator’sinfrastructure, exceptmicrowave connections for
the national operator, until
end-2002: none NTUnbound, except as
indicated in horizontalcommitments
Mobile satelliteservices & networksMA – none from 2003; none NT MA – none from 2003; none
NTMA – none from 2003;
none NTUnbound, except as
indicated in horizontalcommitments
Paging MA – unbound except pans-European
paging systems; none NTMA – unbound except pans-
European paging systems;none NTNone Unbound, except as
indicated in horizontalcommitments
Table AIV.2 (cont'd)Poland WT/TPR/S/71
Page 133
Modes of supply
Sector or subsectorCross-border supply Consumption abroad Commercial presenceTemporary presence
of natural persons
Enhanced (value
added) services,
including e-mail, on-
line information &database retrieval &interchange; code &protocol conversionMA – must use public network; NT – only
100% owned Polish companies can
directly link with foreign networksMA – must use public
network; NT – only 100%
owned Polish companies can
directly link with foreignnetworksMA – must use authorized
public networks involving 3
different systems based on
equipment made mostly inPoland; foreign equitylimitation of 49% forcarriers providing inter-town services (no limit forcarriers providing localservices) NT – companiescan directly link withforeign networksUnbound MA, except as
indicated in horizontal
commitments; none NT
Courier services,
excluding written
correspondence eg.
lettersNone None None Unbound MA, except as
indicated in horizontal
commitments; none NT
Health-care services
Medical & dental MA – no cover on services abroad under
public medical insurance; none NTMA – no cover on services
abroad under public medicalinsurance; none NTMA – nationality
requirement (foreignersrequire permission topractice); none NTUnbound MA, except as
indicated in horizontalcommitments,nationality requirement;NT – foreign medicaldoctors have limited
election rights with
professional association
Veterinary None None MA – nationality
requirement (foreignersmay apply for permission topractice); none NTUnbound MA, except as
indicated in horizontalcommitments,foreigners may apply forpermission; none NT
Other medical,deliveries & relatedservices, nursing inprivate establishmentsMA – no cover on services abroad under
public medical insurance; none NTMA - no cover on services
abroad under public medicalinsurance; none NTMA – nationality
requirement for midwives& nurses; none NTUnbound MA, except as
indicated in horizontalcommitments,nationality requirementfor midwives & nurses;none NT
Hospital services,excluding publicMA & NT unbound due to technical
feasibilityMA - no cover on services
abroad under public medicalinsurance; NT – patients maynot be entitled to publicfinancial supportMA – heads of health
facilities to be medicaldoctors, all limitations forother health care servicesapply; NT patients may notbe entitled to publicfinancial supportUnbound MA, except as
indicated in horizontalcommitments, headsshould be medicaldoctors, all limitationsfor other health careservices apply; none NT
Construction and related engineering services
Construction Unbound None None MA unbound except as
indicated in horizontallimitation; none NT
Engineering services None None None MA unbound except as
indicated in horizontallimitation; none NT
Business services
Professional  services
- accounting,
auditing &bookkeepingservicesNone None MA – nationality
requirement for auditors,may practice afterconfirmation ofqualifications; none NTMA unbound except as
indicated in horizontalcommitments &nationality requirementsapply on auditors; none
NT
- Legal services None None MA – practice must be
authorized & nationalityrequirements apply; noneNTMA unbound except as
indicated in horizontalcommitments &nationality requirementsapply; none NT
Printing andpublishingNone None MA – nationality
requirements for editor-in-chief of newspapers &journals; none NTMA unbound except as
indicated in horizontalcommitments &nationality requirementsapply; none NT
Translation services,excluding services ofsworn interpretersNone None None MA & NT unbound
except as indicated inhorizontal commitments
Table AIV.2 (cont'd)WT/TPR/S/71 Trade Policy Review
Page 134
Modes of supply
Sector or subsectorCross-border supply Consumption abroad Commercial presenceTemporary presence
of natural persons
Photographic
services, excludingaerial photographyNone None None MA & NT unbound
except as indicated inhorizontal commitments
Services incidental toagriculture, hunting &forestryNone None None MA & NT unbound
except as indicated inhorizontal commitments
Services incidental tomining and oil,excludingexploitation of naturalresourcesNone None None MA & NT unbound
except as indicated inhorizontal commitments
Managementconsulting servicesNone None None MA & NT unbound
except as indicated inhorizontal commitments
Advertising services None None None MA & NT unbound
except as indicated inhorizontal commitments
Computer & related
servicesNone None None MA & NT unbound
except as indicated in
horizontal commitments
Travel & tourism
- lodging & food
servicesUnbound due to technical feasibility None None MA unbound except as
indicated in horizontal
limitation; none NT
- travel agencies,
excludingbeveragesconsumed offpremises &tourist guidesCommercial presence required Commercial presence
requiredNone MA unbound except as
indicated in horizontallimitation; none NT
Environmental services
Monitoring,consultancy, noiseabatement & cleaningof exhaust gasesNone None None MA unbound except as
indicated in horizontallimitation; none NT
Financial servicesc
Insurance &insurance relatedservices, includingdirect insurance (life& non-life),reinsuarnce,retrocession  &certain insuranceintermediationUnbound except for the reinsurance,
retrocession & insurance of goods ininternational tradeUnbound except for the
reinsurance, retrocession &insurance of goods ininternational tradeMA limited to
establishment in the form ofa joint stock company afterobtaining a licence;maximum 5% of insurancefunds invested abroad;licence & localincorporation needed forinsurance intermediation;licensed branches to be
allowed & a permit for the
acquisition of shares orrights resulting from sharesof any company which is ashareholder of at least 15%of shares of insurancecompanies will be removedfollowing acceptance of 5
th
Protocolb; none NTMA unbound except as
indicated in horizontallimitation & residencyrequirements forinsuranceintermediaries; none NT
Banking services,including acceptanceof deposits & otherrepayable funds;lending; payment &money transmission;guarantees &commitments(excluding from StateTreasury)Unbound Unbound MA – establishment only in
the form of a joint stockcompany & permits issuedbased on prudentialgrounds; licensed branchesallowed after acceptance of
5
th Protocolb ; nationality
requirement for at least one
bank executive; none NTMA unbound except for
nationality requirement& as indicated inhorizontalcommitments; none NT
Table AIV.2 (cont'd)Poland WT/TPR/S/71
Page 135
Modes of supply
Sector or subsectorCross-border supply Consumption abroad Commercial presenceTemporary presence
of natural persons
Other financial
services, includingpublic & privatesecurity issues(except treasurypapers); most securitytrading services; assetmanagement services;most advisory &auxiliary servicesUnbound Unbound MA limited to
establishment of joint stockcompany or a branch of aforeign legal entityproviding securitiesservices; none NTMA unbound except as
indicated in horizontallimitation; none NT
Provision & transferof financial data &related softwareMA – must use public network, or network
of other authorized operator for cross-border provision; none NTMA – must use public
network, or network of otherauthorized operator for cross-border provision; none NTMA – must use public
network, or network ofother authorized operatorfor cross-border provision;none NTMA unbound except as
indicated in horizontallimitation; none NT
HorizontalcommitmentsMA – unbound for subsidies & other forms
of public assistance; NT – acquisition ofreal estate by foreigners and entitiesrequires permissionMA – unbound for subsidies
& other forms of publicassistance; NT – acquisition ofreal estate by foreigners andentities requires permissionMA –commercial presence
by a limited liability or jointstock company; NT –acquisition of real estate byforeigners and entitiesrequires permission;unbound for branches &representative offices & for
subsidies & public
assistance
dMA- unbound, except
for temporaryemployment of keypersonnel (i.e. necessarymanagers & specialistswith high or uncommonqualifications); must beemployed with firm for
minimum one year;
work permits for up toone year, with possibleextension; market testrequirement: NT –acquisition of real estateby foreigners & entitiesrequires permission;business visits up tothree months allowed;unbound for subsidiesand public assistance
a Poland accepted the Fourth Protocol to the GATS on 29 July 1998.  The requirement obliging authorized operators of all public fixed telephone
networks, and other non-public telephone networks exceeding the geographic area (voivodship), to apply in their networks switch ing devices and
interchange tele-transmission equipment belonging to three telecommunications systems nominated by the Polish Government, was t erminated in
1999.  Following the Ordinance of March 2000, the only requirement is that switching devices and interchange tele-transmission equipment meet
proper technical and specific standards.
b Poland adopted the Reference Paper on Regulatory Principles under the Agreement on Basic Telecommunications.
c Some limitations on the provision of enhanced telecommunication services will presumably become obsolete on termination of the  public
monopoly by end-2002 as scheduled in Poland's commitments on basic services.
d Poland has not yet accepted the Fifth Protocol to the GATS.e NT was also unbound for acquiring state-owned property.  Authorization is required to establish a new company or to acquire sh ares in an existing
company where its activities are to cover:- managing seaports or airports;- dealing in real estate or acting as an intermediary in real estate transactions;- supplying the defence industry unless covered by another licence;- wholesaling of imported consumer goods;- providing legal advisory services;
- establishing a joint venture company involving a state legal person that is contributing non-pecuniary assets as initial 
capital; or
- arranging a contract that includes the right to use state property for over six months or to acquire such property.
Note: MA=  Market access;  NT=  National treatment.
Source : WTO documents GATS/SC/71, 15 April 1994, GATS/SC/71/Suppl. 2 of 11 April 1999, and GATS/SC/71/Suppl.3
of 26 February 1998;  and US International Trade Commission (1998), GATS: Examination of the Schedules of
Commitments Submitted by Eastern Europe, the European Free Trade Association, and Turkey , Investigation
No. 332-385, Publication 3127, September.
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