ORGANISATION MONDIALE  
DU COMMERCE  S/DCS/W/TUR 
24 janvier 2003 
 (03-0511) 
Commerce des services Original:   anglais 
 
 
 
 
TURQUIE  
 
Projet de version codifiée de la Liste d'engagements spécifiques1 
 
 
 On trouvera ci-joint un projet de version codifi ée de la Liste d'engagements spécifiques de la 
Turquie en format Word.  Ce document ne remplace  pas les engagements juridiquement contraignants 
souscrits par la Turquie dans sa Liste d'engagements spécifiques (GATS/SC/88;  
GATS/SC/88/Suppl.2; GATS/SC/88/Suppl.3).  
 Est joint au projet de liste codifiée un projet de version codifiée de la Liste d'exemptions de 
l'article II (NPF) de la Turquie (GATS/EL/88; GATS/EL/88/Suppl.2 et GATS/EL/88/Suppl.3) en format Word.   Les projets de versions codifiées de la liste et de la Liste d'exemptions de l'obligation NPF ont 
été établis par le Secrétariat, à la demande des Me mbres, pour faciliter le processus de négociation, y 
compris la présentation des offres initiales. 
 
__________
                                                           
1 Le présent document a été établi, en anglais seulemen t, par le Secrétariat sous sa propre responsabilité 
et sans préjudice des positions des Membres ni de le urs droits et obligations dans le cadre de l'OMC.  
 S/DCS/W/TUR 
Page 2 TURKEY – 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* 1) None 
2) None   
 3) All investment to be made within the 
 range of $50,000 and $150,000,000 
 by  non-residents (natural or juridical   persons) through: 
 - the establishment of incorporated or 
  limited liability companies;  
 
  - the purchase of sh ares including the  
  portfolio investment registered under  
  the Foreign Investment Encouragement 
Law No. 6224 (portfolio investment, 
according to the Article No. 15-F of the 
Decree No. 32 is subject to the registration within the framework of the 
Law No. 6224, if the investor desires to  
  participate in the board of directors or    general assembly of the company, as  
  well as to interfere in the management of 
it in any other way); 
 - the opening of branches; and 
 - the creation of liaison offices, will be 
authorized by the General  
 
   Directorate of Foreign Capital provided 
  that such activities are beneficial to the   economic development of Turkey, are in 
  the areas open to the Turkish private 
  sector and do not entail a monopoly or  special privilege.  Foreign investment 
  above $150 million requires the approval 
  the Council of Mini sters.  A new Decree 
  removing this limitation is under  
  preparation.  The capital must be 
  brought in as foreign exchange.  
  
  S/DCS/W/TUR
 Page 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 
  Authorization is required for the investments  
 by established foreign-owned enterprises or   joint ventures in a new line of business and for 
 participation or takeover of existing  
 enterprises.  For the investments in the same  line of business, proposals are generally 
 approved as a matter of course.  
 
  
 Real Estate  
 Foreign firms are permitted to acquire real 
 estate in Turkey pursuant to Foreign 
 Investment legislation provided that the real 
 estate to be acquired is related to the investor's 
 permitted activities.  However, foreign 
 controlled enterprises are prohibited from  engaging in real estate trading. 
  
 
 
  Monopolies  
 The following sectors are closed to private 
 investments because of the public monopolies:  
 postal services and telecommunications 
 railways; administration of harbour and quay; 
 lotteries in cash, football pools and public  utilities. 
  
  
 
 4) Unbound except for the entry and temporary  
 stay of natural persons in the following  
 categories: 
 4) The professional services which are assigned 
 only to Turkish citizens by the  specific laws 
 cannot be rendered by foreigners either as 
 service providers.  On the other hand foreign  citizens with Turkish origin may work in 
 professions which are assigned only to Turkish 
 citizens with the permission obtained from  the Ministry of Interior. 
 Those professions which are assigned only to 
 Turkish citizens are given below:    
 S/DCS/W/TUR 
Page 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. Administrative and technical 
 personnel   
 Work permits for the employment of the  
 below defined administrative and technical  
 personnel of a foreign service provider in the   branch, subsidiary, affiliate or representative  
 office are given  by the relevant authorities in  
 accordance with the Foreign    1) Doctors, 2) Pharmacists, 3) Nurses, 4)  
 Veterinarians, 5) Responsible directors of   the factories producing medicine, 6) Guides, 
 7) Responsible directors of private  
 hospitals, 8) Responsible directors of   travel  agencies, 9) Directors of newspaper, 10)  
 Dentists, 11) Notaries, 12)Those personnel  
 working in Free Trade Zones other than   managers and qualified personnel, 13) Those  
 personnel undertaking coastal commerce and  
 related activities, 14) Opticians, 15) Doctors,   pharmacists and veterinarians dealing with  
 laboratory services, 16) Lawyers who  
 practice in Turkish Courts, 17) Accountants and  Certified Public Accountants.  
 
  Capital Legislation and the other Laws  
 concerning the employment of foreigners.   
 The work permits are valid up to 2 years and   subject to renewal after that.  In addition to the 
 work permits, the Ministry of Interior gives  
 residence permits for the same personnel  
 for the periods of up to 2 years, which can be  
 extended parallel to the work permit-renewals.  
 
  
 Managers-executives 
 Persons who primarily direct the organization  
 or one of its depart ments and who receive  
 only general supervision or direction from  
 higher-level executives, the board of directors  
 or the stockholders of the organization. 
    
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 Page 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 
  Specialist 
 Highly qualified persons who, within an  
 organization, are indispensable for the  
 provision of a specific service by reason of  
 their knowledge at an advanced level of   expertise in the field of services, research 
 equipment, techniques or management of the  
 organization.   
 
  B. Service sellers  
 It is not necessary to obtain work permits and  
 residence permits for natural persons (service   sellers as defined below) who stay in Turkey  
 for not more than 30 days, for the purpose of  
 participating in business meetings, business  contracts including negotiations for the sale of  
 services, entry into contract to sell services  
 and visit of business establishments, or other  
 similar activities.
    
  
 Service sellers 
 Defined as persons employed or mandated by  
 an organization and who stay temporarily in  
 another signatory country in order to conclude  
 the sale of service on behalf of the   organization which employs them or has  
 mandated them.  Service sellers may not sell  
 services directly to the general public.  
 
                                                           
   Note: Turkish legislation related to taxation, prudential and professional competency requirements, immigration policies has not been listed separately in this schedule.  
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Page 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 
II. SECTOR SPECIFIC COMMITMENTS 
 
1. BUSINESS SERVICES 
    
A. Professional Services  
    
(a) Legal services (advisory  
 services on foreign and  
 International Law only) 
 (CPC 861*)  1) None 
2) None 
3) None 
 4) None 
 1) None 
2) None 
3) Representation in the Turkish Courts is  
 assigned only to Turkish nationals. 4) None 
   
 
 
(b) Accounting, auditing and  
 bookkeeping services 
 (CPC 862)  
1) Unbound 
2) None  
1) Unbound 
2) None  
 3) Authorized financial advisers1 establish their  
 company among themselves after being a  
 member of the related Chamber. 3) Foreign titles and names cannot be used in  
 the titles of partnerships or corporations  
 among Turkish and Foreign Financial   Advisers (this restriction will be eliminated by  
 an amendment to the related regulation).  
   
4) Unbound 
   
4) Turkish citizenship is required for Accountants 
 and Certified Public   Accountants. 
  
(d),(e)Engineering and  
 Architectural services 
 (CPC 8671, 8672) 
 1)2 None 
2)2 None 
3) 2 None 
4) 2 None 
 1) None 
2) None 
3) None 
4) None   
                                                           
  * Asterisks designate "part of". 
 1 Foreign financial advisers can be authorized, under reciprocal  condition, by the approval of the Prime Minister upon the propo sal of the Ministry of Finance.   Foreign financial advisers 
 can perform all the accountancy, tax advisory, financial advisory and auditing services  without making certification.  
 2 Foreigners may engage in these serv ices after becoming a temporary member  of the related Union of Chambers  
  S/DCS/W/TUR
 Page 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 
B. Computer and Related  
 Services  
    
(a) Consultancy services  
 related to the installation of  
 computer hardware  (CPC 841) 
(b) Software implementation 
 services (CPC 842) (c) Data processing services  
 (CPC 840) 
 1)
3 None 
2) None 
3)3 None 
4)3 None 
 
 1) None 
2) None 
3) None 4) None 
   
 
 
F. Other Business Services  
    
(a) Advertising services 
 (CPC 871) 
(b) Market research services  (CPC 864) 
(c) Management consulting   
 services (CPC 865) 
(q) Packaging services 
 (CPC 876)  1) None 
2) None 
3) None 4) None 
 1) None 
2) None 
3) None 4) None 
  
 
(f) Services incidental to  
 hunting   (CPC 881) 
 1) Establishment is required 
2) None  
 
 3) Only Group A travel agencies may  
 operate in this field with the  
 condition of obtaining hunting   licence 
4) None 1) None 
2) According to the decision of Commission   of Hunting by obtaining the hunting licence,  
 foreigners may hunt for 10 days and pay US$  
 50 fee per day. 3) None 
 
  
4) None  
 
                                                           
 3 Computer engineers may engage in these services after b ecoming a temporary member of th e related Union of Chambers. 
  
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Page 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 
(h) Services incidental to  
 mining   (CPC 883, 515) 
 1) Establishment is required 
2) None 
3)
4 None 
4) None 1) Nationality is required for real person 
2) None 
3) None 
4) None 
  
2. COMMUNICATION  
 SERVICES 
    
A. Postal Services  
 (CPC 7511) 
 1),3)Public monopoly 
2) None 
4) Unbound 
 1),3)Public monopoly 
2) None 
4) Unbound 
  
 
B. Courier Services  
 (CPC 7512) 
 1),3)None 
2) None 
4) None  1),3)None 
2) None 
4) None   
 
                                                           
 4 Petroleum and Mining Laws specify that services incidental to mining requi re an operating licence.  
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 Page 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 
C. Telecommunication 
 Services5 
 
(a) Voice telephone services 
 (b) Packet-switched data  
 transmission services 
  
  
1),3)Türk Telekomünikasyon A.S. is the 
 exclusive operator.  Exclusive right will end  by 31.12.2005, subject to adoption of the 
 relevant legislation by the parliament. 
2) None 4) Unbound except as indicated in  
 horizontal section. 
  
  
1),3)None except as i ndicated in the market 
 access column.  
 
2) None 4) Unbound except as indicated in horizontal  
 section. - Independent 
 Regulatory  
The regulatory body is  
separate from and not 
accountable to any  supplier of basic 
telecommunications  
services. The  decisions of and the  
procedures  
used by regulators  shall be  
impartial with respect  
to all  market participants. 
 
(c) Circuit-switched data  
 transmission services (d) Telex services 
(f) Facsimile services 
(g) Private leased circuit  
 services 1),3)Interconnection between private companies is 
 prohibited.  The licenses and permissions are  available only for the companies which deal 
 with the subject of li cence and registered in 
 Turkey.  Total Turkish citizens equity should 
 not be less than 51%. 
2) None 4) Unbound except as indicated in horizontal  
 section. 
 1),3)None except as indicat ed in the market  access 
column.  
 
 
 
2) None 4) Unbound except as indicated in horizontal  
 section. 
 Regulatory and  
operational  functions are  
separated.  The  
Directorate General of  
Communications  
established  within the Ministry of  
Transport  
and Communications  is the Responsible  
Body to: 
- Regulate the required   qualifications for  
 operators, 
- Issue licenses,  
- Inspect, 
                                                           
 5 The scope of basic telecommuni cations in our final Schedule does not cover any kind of (analog-digital) radio and TV programme  broadcasting services to the public.   
 S/DCS/W/TUR 
Page 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 
   -  Give type approval for  
 telecommunications   terminal  
 equipment. 
 
(e) Telegraph services  1) Directorate General of Posts is the  
 exclusive service provider. 
2) None 
3) Directorate General of Posts is the   exclusive service provider. 
4) Unbound except as indicated in  
 horizontal section.  1) None except as indi cated in the market  
 access column. 
2) None 
3) None except as indi cated in the market  
 access column. 
4) Unbound except as indicated in the  
 horizontal section.  - Public 
Availability of  
 Licensing  
 Criteria  
 
Where a licence is  
required, the  following will be  
made publicly  
available: (a) all the licensing  
 criteria and the  
 period of time   normally required  
 to reach on 
decision  
 concerning  
 an application for a  
 licence and 
   (b)  the terms and  
 conditions of  
 individual licenses. 
(h) Electronic mail 
 (CPC 7523) 1),3)Public monopoly.  Revenue-sharing model  
 may be applied. 
2) None 
4) Unbound except personnel at the   establishment stage of the system in  
 case of revenue-sharing applications 
 1),3)  
 
2) None 
4) None  
i) Voice mail 
 (CPC 7523) 
 1),3)Public monopoly 
2) None 
4) Unbound  1),3)Public monopoly 
2) None 
4) Unbound    
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 Page 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 
(j) On-line information and  
 data-base retrieval  (CPC 7523) 
 1),3)Public monopoly 
2) None 4) Unbound 
 1),3)Public monopoly 
2) None 4) Unbound 
  
(k) Electronic data interchange 
 (CPC 7523)  1),3)Public monopoly.  Revenue- 
 sharing model may be applied. 2) None 
4) Unbound except personnel at the  
 establishment stage of the system in   case of revenue-sharing applications 
 1),3)None 
 2) None 
4) None 
   
(l) Enhanced/value-added  
 facsimile services, incl.  
 store and forward, store and  
 retrieve  (CPC 7523) 
 1),3)Public monopoly.  Revenue-sharing model  
 may be applied. 
2) None 
4) Unbound except personnel at the   establishment stage of the system in  
 case of revenue-sharing applications 
 1),3)None 
 
2) None 
4) None  
  
(m) Code and protocol 
 1),3)Public monopoly.  Revenue- 
 sharing model may be applied. 
2) None 
4) Unbound except personnel at the  
 establishment stage of the system in   case of revenue-sharing applications 
 1),3)None 
 
2) None 
4) None 
   
(n) On-line information and/or 
 data processing 
 (CPC 843) 
 1),3)Public monopoly 
2) None 
4) Unbound 
 1),3)Public monopoly 
2) None 
4) Unbound 
   
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Page 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 
(o) Others 
 - Mobile services  
 analog/digital cellular 
- Paging services - Cable TV 
 1),3)The Ministry of Transport and  
 Communications may grant licence   and authorizatio n to private  
 companies for th e operation of  
 network, with licensing criteria   publicly available.  Interconnection  
 between private companies is  
 prohibited.  The licences and   permissions are available only for the  
 companies which deal with the  
 subject of licence an d registered in  
 Turkey. Total Turkish citizens equity  
 should not be less than 51%. 
2) None 4) Unbound except as indicated in  
 horizontal section. 
 1),3)None except as indicat ed in the market access  
 column.  
 
  
 
  
 
  
 
2) None 4) Unbound except as indicated in horizontal  
 section. 
  
3. CONSTRUCTION AND  
 RELATED  
 ENGINEERING  
 SERVICES 
 (CPC 512, 513, 514+516,  
 517) 1)6 None 1) Investor public entities will give priority  
 to domestic firms in works that they could  
 not do such as engineering, architectural  
 and consultancy services in investments  
 that are not subject to patent and could be  
 carried out with the technology used in   Turkey except in projects financed by  
 international institutions. 
  
                                                           
 6 Responsible engineers or architects of the fi rms must be a temporary member of the re lated Union of Chambers.  Foreign contract ors or foreign establishments which contracted, solely or 
 jointly with national firms, e ngineering or architecture-related works with public  entities or real and legal persons in the p ublic or private sectors, may em ploy foreign specialists only for 
 these works with approval of the Ministry of Public Works base d on the opinion of the Union of Chambers.  Engineers and archit ects in activities other than those mentioned above could 
 be employed by the decision of Ministry of Public Works upon  the opinion of Administrative Committee of Union of Chambers.  Ho wever, those brought for advisory works by public 
 offices, official and private companies and real persons and legal entities and those who come for technical instruction are n ot bound to the above rule.  These persons may not work in 
 other activities other than those mentioned above.  The foreign engineers and architects,  who want to stay more than one month  in Turkey must apply to the related Union of Chambers in 
 order to become a temporary member.   
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 Page 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 
 
  
   In Government tenders, the ratio of  
 discrimination in favour of national companies   is determined by the Mi nistry accordingly to the 
 Decision of Council of Ministers, advantage  
 can be obtained up to 15 per cent in favour of   national companies in determining appropriate  
 value, however, this issue and ratio (also the  
 system to be applied if partnership of national   and foreign companies exists) should be 
 mentioned in the bid contract.  
 
 2) None 
3) For Construction Services,   establishing ordinary partnership  
 under Civil Code (which is not a  
 legal entity) excluding the ordinary   partnership formed for international  
 tenders in Turkey by the non- 
 residents is subject to permission of   the Ministry to which the  
 Undersecretariat of Treasury and  
 Foreign Trade (UTFT) is attached. 
4)
7 None 2) None 
3) None  
 
  
 
  
 
 
4) None  
5. EDUCATION SERVICES 
    
A.,B.,E. Primary, Secondary  
 and Other Educational  
 Services  
 (CPC 921, 922, 929) 1),3)Real and legal foreign persons directly or by  
 establishing partnership with Turkish citizens   may establish international educational  
 institutions (including vocational and  
 technical schools) only for foreign students. 1) None 
 
 
 2) None 
4) Foreign teachers may work in  
 primary and secondary educational   institutions after taking permission  
 from the Ministry of Education 
 2) None 
4) None 
   
 
                                                           
 7 Responsible engineers or architects of the firms must be a temporary member  of the related Union of Chambers.   
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Page 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 
C. Higher Education Services  
 (CPC 923)  1) None 
2) None 3) Private universities can only be established by  
 foundations constituted Under Civil Code with 
 the permission of the Council of Ministers,  provided that the majority of the 
 administration of such foundations must be  
 Turkish citizens.  
4) None 
 1) None 
2) None 3) None 
 
  
 
  
4) None 
  
 
6. ENVIRONMENTAL   SERVICES 
    
A. Sewage Services  
 (CPC 9401) 
 1) Unbound 
2) None 
3) None 
4) None  1) Unbound 
2) None 
3) None 
4) None   
 
B. Refuse Disposal Services  
 (CPC 9402) 
 1) Unbound 
2) None 
3) None 
4) None  1) Unbound 
2) None 
3) None 
4) None   
 
C. Sanitation and Similar  
 Services  (CPC 9403) 
 1) Unbound 
2) None 3) None 
4) None 
 1) Unbound 
2) None 3) None 
4) None 
  
  
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 Page 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 
7.  FINANCIAL SERVICES 
 1. Turkey undertakes commitments on Financial Services in accordance with the provisions of the "Understanding on Commitments i n Financial Services" (the  
 Understanding). 
2. The market access commitments in respect of modes 1) and 2) apply only to the transactions indicated in paragraphs 3 and 4 o f the market access section of the  
 Understanding respectively. 
3. The admission to the market of new financial services or products (such as subsectors B/l and B/m-ii) may be subject to the existence of, and consistency with, a  
 regulatory framework aimed at achieving  the objectives indicated in Article 2.1 of the Financial Services Annex. 
 
 Measures applicable to all sectors in Financial Services 
 
 Banking  3) Establishment of a bank which has to be in the 
 form of a joint-stock company and opening of 
 the first branch of a foreign bank require  
 authorization from the Council of Ministers.   According to the prevailing circumstances, the 
 Undersecretariat of Treasury may require  
 additional conditions, which are determined   by a regulation, for the establishment of a  
 bank or opening the first branch of a foreign  
 bank in Turkey.  Following the establishment,  
 operation license from Undersecretariat of  
 Treasury must be obtained in order to start   collecting deposits or execute banking  
 operations. 
 3) None  
 
  The establishment of additional branches by  
 the banks is subject to the meeting of the  
 criteria and ratios required by the 
 Undersecretariat of Treasury.  The   Undersecretariat has the right to limit or  
 prohibit the additional branch establishment, if 
 necessary.   
 
  
 
  According to the Banks Act, lending limits for 
 the branches of foreign banks are based on   branch capital rather than worldwide capital. 
    
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Page 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 
  The establishment of domestic or foreign  
 banks as well as the first branch of a non-  resident bank are subject to the same amount  
 of minimum capital requirement.   
 Acquisition or transf er of the shares  
 representing a ratio equal or higher than 5, 20,  
 33 and 50 per cent of th e capital is subject to  
 the authorization of th e Undersecretariat of  
 Treasury. 
   
 Insurance  3) In order to be established in Turkey, insurance 
 and reinsurance companies have to be founded  in the form of a joint-stock or a mutual 
 company.  Foreign insurance and reinsurance  
 companies may operate in Turkey by opening   branches as well. 
 3) None  
  However, reinsurance companies can do  
 reinsurance business without fulfilling  
 establishment conditions mentioned above.   
  Establishment of insurance and  
 reinsurance companies or opening of  
 a branch of a foreign insurance or a   reinsurance company is subject to prior  
 permission of the Ministry of State.   
 Following the establishment, operation licence  from Undersecretariat of Treasury must be  
 obtained in order to start insurance or  
 reinsurance business.    
  Acquisition or tran sfer of shares   
 representing 10, 20, 33, 50 per cent or   higher of the capital is subject to the  
 authorization of Undersecretariat of  
 Treasury.     
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Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 3),4)Engaging of natural persons in brokerage  
 business or establishment of an insurance and   reinsurance broker company or opening of a  
 branch of a foreign insurance and reinsurance  
 broker company in Turkey  is subject to prior  
 permission and obtaining operation licence  
 from Undersecretariat of Treasury.  Such a  
 firm must be founded in the form of a joint-  stock or a limited liability company, and must  
 possess the required minimum paid-in capital. 3),4)None   
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Page 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 
 
  Foreign commercial presence or  
 presence of foreign natural persons   regarding services auxiliary to  
 insurance is permitted only for  
 consultancy and risk management.   
   
 
 4) Natural person insurance and  
 reinsurance brokers have to reside in  
 Turkey and they must have at least 5   years of experience as brokers in their  
 countries of origin. 
 4) None  
 Securities market  3) For the establishment of capital market  
 institutions 8the permission of the Capital  
 Market Board is required.  If banks or   insurance companies apply to the Board to  
 form a mutual fund or to increase fund 
 capital, the opinion of the Under secretariat of  Treasury has to be obtained to finalize the  
 applications. 
 3) None  
                                                           
 8 According to the Capital Market Law, capita l market institutions are specific as follows: 
 (a) Securities Intermediary Institutions.  (b) Investment Corporations. 
 (c) Mutual Funds 
 (d) Other capital market institutions permitted to operate in the capital market such as clearing and custodial houses, rating  and auditing institutions, etc.  
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 Page 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 
  Establishment of branches and  
 agencies by securities intermediary   institutions established in Turkey also  
 requires the Board's permission. The 
 permission of the Board is required for  obtaining 5 per cent or more of the capital of 
 already established securities 
   
  intermediary institutions by one shareholder  
 (natural or legal persons).  Intermediary  
 institutions, investment corporations, portfolio 
 management companies and rating agencies   can only be established in the form of a  
 joint-stock company. 
   
  Establishment of branches and representative  
 offices of foreign non-bank intermediary  
 institutions is not permitted.    
  Additionally, operations of all capital market  
 institutions and banks are subject to the  
 permission of the Board.  While giving such  
 permission, the Board issues "Authorization   Certificates" for the activities to be carried out  
 by each institution. 
   
  Rating agencies should have a know-how  
 agreement with an international rating agency  
 recognized by the Bo ard.  In case of  
 partnership with an international rating agency 
 recognized by the Boar d, the share of the  
 international rating agency shall not be less   than 25 per cent of the capital of the domestic  
 rating agency.    
 S/DCS/W/TUR 
Page 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 
 OTHER FINANCIAL  
 SERVICES  
  
  
  
 
A. Financial leasing service  
 3) Financial leasing companies (lessors)  
 can be established (a) in the form of a   joint-stock company, and (b) through  
 the establishment and opening of a  
 branch of a lessor, as well as opening   of a branch of a foreign lessor.  In the  
 case of (b), subject to prior permission of the  
 Ministry of State to which the   Undersecretariat of Treasury is attached. 
 3) The minimum paid-in capital required for  
 opening a branch by a foreign lessor is   more than that of establishing a company. 
 
  
 
B. Factoring and consumer  
 credit services  
 3) Factoring companies and consumer credit  
 companies must be established in the form of  
 a joint-stock company. 
  For the establishment of these companies,  
 prior permission of the Undersecretariat of  
 Treasury must be obtained. 
 3) None  
C. Authorized institutions   
 (foreign exchange dealers) 
 3) In order to engage in activities as an  
 authorized institution, the permission of the  
 Undersecretariat of Treasury must be  
 obtained.  
 Authorized institutions must be  
 incorporated in the form of a joint-  stock company. 
 3) None   
  S/DCS/W/TUR
 Page 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. Precious metals exchange  
 3),4)Precious metals intermediaries (banks,  
 authorized institutions, precious metals   intermediary institutions as well as resident  
 and non-resident natural or legal persons)  
 can operate in Istanbul Gold Exchange after   being granted the operation licence by the  
 Undersecretariat of Treasury and being  
 registered by the Istanbul Gold Exchange.  3),4)None  
A. Insurance and Insurance-  
 related Services   
   
(a) Direct insurance    
 (i) Non-life 
 1),2)Unbound except: 
 
 (a) The hull insurance of aircrafts,    helicopters and ships which are  
  purchased through a foreign loan or  
  leased through a financial leasing    contract from abroad, provided that  
  the insurance period is limited to the  
  term of the credit or leasing contract; 1),2)None 
 
  
 
  (b) marine liability insurance; 
 (c) transportation insurance of imported    and exported goods; 
 (d) individual accident, sickness and motor 
  vehicle insurance during any travel    abroad.   
 3) None 
  
 
 4) None 3) Compulsory traffic insurance of publicly  
 owned motor vehicles can only be done by   those insurance companies whose majority  
 of paid-in capital belongs to Turkish  
 citizens. 4) None   
 S/DCS/W/TUR 
Page 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 
 (ii) Life 1) Unbound 
2) None 3) A certain per cent of paid insurance premiums  
 is deducted from gross wages and corporate  
 income in order to determine real individual   and corporate taxable income. In order to  
 benefit from this facility, life insurance  
 policies must be concluded with the insurance   companies or the branches of foreign  
 insurance companies established in Turkey. 
4) None 1) None 
2) None 3) None 
 
  
 
  
 
4) None  
 
(b) Reinsurance and  
 retrocession 
  
1),2)Non-life insurance premiums, after holding  
 the retention, are subject  to a certain per cent  
 compulsory ceding to Milli Reinsurance Co.   If the total retention ratio of the insurance  
 company reaches to 75 per cent, compulsory  
 ceding is cancelled. 3) None 
4) None 
  
1),2)None 
 
  
 
 3) None 
4) None 
  
(c) Insurance intermediation 
 1),2)Unbound for dependent  
 intermediaries (agencies, producers).    Dependent intermediaries can act only on  
 behalf of insurance companies authorized to  
 operate in Turkey. 3) Insurance and reinsurance brokers  
 and fully authori zed agencies can  
 only engage in insurance-related business. 4) Unbound except administrative and  
 technical personnel. 
 1),2)None 
  
 
 3) None 
 
 4) None 
  
(d) Services auxiliary to  
 insurance 
 1),2)None except adju sters and actuaries. 
3) None 
4) None except adjusters and actuaries.  1),2)None 
3) None 
4) None    
  S/DCS/W/TUR
 Page 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  
    
(e) Acceptance of deposits 
 1),2)None 
3) No natural person or legal entity other than   those authorized under the Banks Act or under 
 specific regulations may accept deposits. 
4) None  1),2)None 
3) None  
 
4) None   
 
(f) Lending of all types   
  
  
 
(i) Consumer credit 
 1),2)None 
3) Banks and consumer credit companies may  
 lend consumer credits. 4) None 
 1),2)None 
3) None 
 4) None 
  
 
 (ii) Factoring 
 1),2)None 
3) Banks and factoring companies can engage in  
 factoring activities. 
4) None 
 1),2)None 
3) None 
 
4) None 
  
 
 (iii) Mortgage credit and   financing of commercial  
 transactions 
 1),2)None 
3) Banks can engage in trading of these 
 activities. 
4) None  1),2)None 
3) None 
 
4) None   
 
(g) Financial leasing  1),2)Leasing contracts related to cross-border  
 leasing transactions must be permitted by the   Undersecretariat of Treasury. 
 
3) Lessors can engage in financial   leasing transactions. 
4) None 
 1),2)Regarding cro ss-border leasing  
 transactions, the annual rent may not be   less than the Turkish Lira equivalent of  
 $25,000. 
3) None  
4) None 
  
  
 S/DCS/W/TUR 
Page 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 
(h) All payment and money  
 transmission services  1),2)None 
3) Transfers of foreign exchange abroad must be   carried out through the banking system. 
4) None 
 1),2)None 
3) None  
4) None 
  
 
(i) Guarantees and   commitments 
 1),2)None except that pe rformance bonds with the  
 transactions specified in the State Tender Law  
 must be obtained from a bank operating in  
 Turkey. 1),2) None  
 3)  None 
4) None 3) None 
4) None 
  
(j) Trading for own account or  
 for account of customer 
    
(i) Money market instruments 
 1),2)None 
3) Banks and securities intermediary institutions  
 can engage in trading of money market   instruments. 
4) None 
 1),2)None 
3) None 
  
4) None 
  
 
(ii) Foreign exchange 1),2)None 
3) Banks and authorized institutions can engage   in foreign exchange trading. 
4) None 
 1),2)None 
3) None  
4) None 
  
(iii) Derivative products 1),2)None 
3) Banks and related intermediary institutions  
 can engage in trading of these products. 4) None 
 1),2)None 
3) None 
 4) None 
   
  S/DCS/W/TUR
 Page 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 
(iv) Exchange rate and interest  
 rate instruments 1),2)None 
3) Banks and related intermediary institutions   can engage in trading of these instruments. 
4) None 
 1),2)None 
3) None  
4) None 
  
(v) Transferable securities 1),2)None 
3) Banks and securities intermediary institutions  
 can engage in trading of these products. 
4) None 
 1),2)None 
3) None 
 
4) None  
(vi) Other negotiable  
 instruments and financial   assets, including bullion 
 1),2)None 
3) Banks and related intermediary institutions   can engage in trading of these products. Only  
 precious metals intermediaries can engage in  
 trading of bullion in the Istanbul Gold   Exchange. 
4) None 1),2)None 
3) None  
 
  
4) None   
 S/DCS/W/TUR 
Page 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 
(k) Underwriting and  
 placement  1),2)None 
3) Banks and securities intermediary institutions   can provide underwr iting and placement  
 services for the securities to be issued after  
 being registered by the Capital Market Board. 4) None 
 1),2)None 
3) None  
 
 4) None 
  
(l) Money broking9 
 1),2), 
3),4)None  1),2), 
3),4)None  
(m) Asset management  
 portfolio   management 
 1),2)None 
3) Banks, securities intermediary institutions and   portfolio management companies can provide  
 these services. 
4) None  1),2)None 
3) None  
 
4) None  
(i) Collective investment  
 management  1),2)None 
3) Mutual funds and investment corporations can   engage in collective investment management. 
4) The majority of the me mbers of the board of  
 directors of an investment corporation must  
 have Turkish nationality. 
 1),2)None 
3) None  
4) None 
 
  
(ii) Pension fund management9 
 1),2), 
3),4)None 
 1),2), 
3),4)None 
  
                                                           
 9 This is a new financial service. 
  
  S/DCS/W/TUR
 Page 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 
(iii) Custodial, depository and  
 trust services 1),2)None 
3) Banks and securities intermediary   institutions operating in capital market can  
 provide custodial services  for their customers'  
 securities, until their buying-selling orders are   realized. 
4) None 
 1),2)None 
3) None  
 
  
4) None 
  
(n) Settlement and clearing  
 services 1),2)None 
3) Only Takasbank A.S. can provide securities  
 settlement and clearing services. 
 4) None 
 1),2)None 
3) None 
 
 4) None 
  
(o) Provision and transfer of  
 financial information 
 1),2)None 
3) None 
4) None 
 1),2)None 
3) None 
4) None 
  
(p) Advisory, intermediation  
 and other auxiliary services 1),2)None 
3) None 
4) None 
 1),2)None 
3) None 
4) None 
  
8. HEALTH RELATED AND  
 SOCIAL SERVICES 
    
A. Hospital Services  
 (CPC 9311) 
 1) Unbound* 
2) None 
3) Foreigners may establish private hospitals  
 with the permission of Ministry of Health. 4) Unbound 
 1) None 
2) None 
3) None 
 4) Unbound 
   
 S/DCS/W/TUR 
Page 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 
9. TOURISM AND TRAVEL  
 RELATED SERVICES    
 
A. Hotels and restaurants  
 (CPC 641-643) 
 1) Unbound* 
2)10 None 
3) None 1) None 
2) None 
3) None   
 
 4) After receiving the permission of the Ministry  
 of Interior based on the affirmative opinion of  
 the Ministry of Tourism, the hotels and   restaurants with the tourism encouragement  
 certificate, may employ foreign personnel.   
 But the amount of foreign personnel that   would be employed in an enterprise should not 
 exceed 10 per cent of the total personnel.  This 
 amount could be increased up to 20 per cent   by the decision of the related Ministry. 
 4) None 
 
B. Travel Agencies and Tour  
 Operators Services  
 (CPC 7471) 
 1) Establishment is required 
 
2) None 
3) None 1) Foreign travel agencies may not organise tours  
 abroad. 
2) None 
3) In case of bringing into the country of  
 US$80,000 foreign exchange income from  
 the tours organised by  the travel agencies 
 (to Turkey), the temporary operating certificates 
 of A Class Travel Agencies are changed with 
 permanent operating certificate.   The amount of foreign exchange stipulated for 
 this transaction is three times more for foreign 
 travel agencies.  
                                                           
 * Unbound due to the lack of  technical fe asibility. 
 
 10 Turkish citizens may travel abroad without any restriction. On ly, they are required to pay, w ith certain exceptions, a TL amou nt equivalent up to US$ 100 to  the Public Housing Fund, for 
 each exit. The Turkish citizens going abroad for education and health purposes, as well as the ones who are either employed or  assigned to permanent official duties in foreign countries, are 
 exempt from that payment. 
  
  
  S/DCS/W/TUR
 Page 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 
   The amount of guarantees required for  
 foreign travel agencies is twice as much as   national ones.  Foreign travel agencies and  
 branches can not benefit from the credits  
 given by Turkish Development Bank to   domestic ones.  Foreign Travel Agencies  
 may only take A class or temporary A  
 class operating certificates.   
   The minimum amount of capital to be  
 brought (to Turkey) by the branches of  
 foreign travel agencies in order to be   granted Operation Certificate is  
 determined by the Ministry of Tourism  
 with the appropriate opinion of the   Ministry of Finance.  
 4) None 4) None 
   
 S/DCS/W/TUR 
Page 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 
11. TRANSPORT SERVICES 
    
A. Maritime Transport  
 Services  
    
(a) Passenger transportation  
 (CPC 7211) 
 1) None except cabotage 
 
 
  
2) None 
3)
11 In order to fly the Turkish flag, the  
 shipping companies must have the  
 majority of 51 per cent Turkish  
 shareholders. 4) Captain and crew of the Turkish flag  
 vessels should be Turkish residents. 1) Charges taken for port services from foreign  
 and Turkish ships may differ in favour of  
 Turkish flag vessels accord ing to the tariffs on  
 port charges which are determined by the port   administrations. 
2) None 
3) None  
 
 4) Turkish nationality is required for captain  
 and crew. 
   
 
(b) Freight transportation 
 (CPC 7212) 1) None except cabotage 
 
 1) The vessels flying Turkish flag either bidding  
 for public cargoes to be shipped to overseas  
 countries or carrying stra tegic raw materials are  
 benefited from the preference given in favour of 
 them (i.e.they are entitled to be awarded the   bids even though their quotations are up to  
 10 % higher than the lo west foreign flag vessels 
 quotations)  
   The Undersecretariat of Treasury and Foreign  
 Trade is authorized to permit the public entities  
 to have their imported goods transported by   foreign flag vessels.  
                                                           
 11 All Turkish ships shall fly the Turkish flag.  A ship shall be regarded as Turkish only if its  owner (or owners) is/are Turkis h.  However, the following ships shall also be considered as Turkish: i) Ships 
 which belong to legal persons such as bod ies, institutions, associati ons and foundations set up in accordance with Turkish Law , the majority of whose Board of Directors are of Turkish nationality.  ii) 
 Ships which belong to the trading companies the majority of wh ose managerial staff and represen tatives are of Turkish national ity and are registered on the Turkish Trade Register . 
  
  S/DCS/W/TUR
 Page 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 
   Charges taken for port services from foreign  
 and Turkish ships may differ in favour of   Turkish flag vessels accord ing to the tariffs on  
 port charges which are determined by the port  
 administrations.   
 
 
 2) None 
3)12n order to fly the Turkish flag, the shipping  
 companies must have the majority of 51 per   cent Turkish shareholders. 
4) Captain and crew of the Turkish flag vessels  
 should be Turkish residents.  2) None 
3) None 
  
4) None 
  
 
(c) Rental of vessels with crew  
 (CPC 7213) 1) None 
 2) None 
 
 3) None 
4) None 
 1) Vessels rented by foreigners may not  
 operate inside the Turkish coastal waters. 2) This kind of vessels are considered as  
 foreign vessels and do not have to fly the  
 Turkish flag. 3) None 
4) None 
  
(d) Maintenance and repair of  
 vessels (CPC 8868) 1) None 
2) None 3) None 
4) None 
 1) None 
2) None 3) None 
4) None  
C. Air Transport Services    
  
 
(a) Selling of air transport  
 services 
 1) Foreign airline companies may sell their  
 tickets by opening sales offices in Turkey. 
2) None 
3) None 4) None 
 1) None 
 
2) None 
3) None 4) None 
  
 
                                                           
12 All Turkish ships shall fly the Turkish flag.  A ship shall be re garded as Turkish only if its ow ner (or owners) is/are Turkish .  However, the following ships shall also be considered as Turkish: i) Ships  
which belong to legal persons such as bod ies, institutions, associati ons and foundations set up in accordance with Turkish Law,  the majority of whose Board of Directors are of Turkish nationality.  ii)  
Ships which belong to the trading companies the majority of whos e managerial staff and represen tatives are of Turkish nationali ty and are registered on the Turkish Trade Register . 
  
 S/DCS/W/TUR 
Page 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) Computer reservation  
 systems 1) None 
2) None 3) None 
4) None 
 1) None 
2) None 3) None 
4) None 
  
(c) Maintenance and repair of  
 aircraft (CPC 8868) 1) None 
2) None 
3) Authorization from the Ministry of  
 Transport is necessary to perform   functions for the maintenance and  
 repair of aircraft. 
4) None  1) None 
2) None 
3) None 
  
 
4) None  
E. Rail Transport Services  
 (CPC 7111, 7112)  1) Internal rail transportation is a public  
 monopoly. 2) None 
3) Internal rail transportation is a public  
 monopoly. 4) None 
 1) None 
 2) None 
3) None 
 4) None 
  
 
F, Road Transport Services  
    
(a) Passenger transportation 
 (CPC 7121 + 7122) 
(b) Freight transportation 
 (CPC 7123) 1) Unbound 
2) None 
3) Turkish citizenship or being a legal entity  
 established under the relevant Turkish laws   are required for obtaining a carrier licence  
 given by the Ministry of Transport in order to  
 become an international transporter. 4) None 
 1) Unbound 
2) None 
3) None 
  
 
 4) None 
   
  S/DCS/W/TUR
 Page 33 
TURKEY – FINAL LIST OF ARTICLE 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 
ALL SECTORS (a) Extending full national 
 treatment for the   investments of the nationals 
 or companies of these  
 countries.  
(b)( i)Executing the transfers, in  
 specific periods, of the   nationals and companies of  
 certain countries which  
 made investments in   Turkey (Belgium- 
 Luxembourg, Kuwait).  Germany, USA, The 
 Netherlands, Belgium,  Luxembourg, Romania, 
 Bangladesh, Austria, 
 Switzerland, Denmark,  Japan, Kuwait, Tunisia, 
 South Korea, Poland, 
 China, United Kingdom,  Finland, Hungary, 
 Argentina, Albania, 
 Kyrgyzstan, Turkmenistan,  Kazakhstan, Uzbekistan, 
 Georgia, Jordan, Malaysia, 
 Spain, Italy, Norway,  Algeria, Russian 
 Federation, Mongolia,   Indefinite  Desire to create favourable 
 conditions for a greater  economic cooperation between 
 Turkey and mentioned countries 
 and to encourage investments by  nationals and companies of one 
 country in the territory of the 
 other countries. 
 (ii) Granting foreign  
 exchange risk guarantee for 
 certain countries for the  
 transfers which are not   realized due to the  
 difficulties in balance of  
 payments.   Lithuania, France, Sweden, 
 Bulgaria, Moldova, 
 Estonia, Latvia, Azerbaijan, 
 Israel, Ukraine.   
 (c) Covering "trade risk" in  
 subrogation one country.    (Japan).     
 S/DCS/W/TUR 
Page 34 
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 
  (d)  The agreements with five  
 countries, the MFN Articles  of which do not include the  
 derogation paragraphs  
 relating to the privileges   which are accorded to the  
 investors of the third  
 countries resulting from its  
 membership in or  
 associated with a free trade   zone, an economic  
 cooperation, a customs  
 union or a common market.   (Japan, Bangladesh,  
 Poland, Germany, South  
 Korea).   
  
  
 
 ALL SECTORS 
  The restriction in the 
 transfer of the premiums 
 for long-term insurance  schemes and the 
 employment of the foreign 
 country workers by foreign  companies is waived for 
 one country.  (Not applied  
 de facto).   Libya 
  Indefinite 
  To ensure social security and 
 continuous employment of 
 Turkish workers in the  mentioned country. 
  
  S/DCS/W/TUR
 Page 35Sector 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 
 ALL SECTORS   If the amount of the 
 consulate duties collected  from the Turkish nationals 
 by any country is higher 
 than the amounts written in  the tariff list, the amounts 
 of consulate duties which 
 are collected from the 
 nationals of that country 
 will be increased  reciprocally. 
  All countries 
  Indefinite 
  Desire to ensure equal treatment 
 to Turkish nationals.  
 ALL SECTORS   On the condition that the 
 legal provisions are  reserved and with the 
 condition of reciprocity, the 
 foreign real persons could  own real estates in Turkey 
 by acquisition or by 
 inheritance.   All countries 
  Indefinite 
  To secure the right of Turkish 
 nationals to acquire real estates  in a foreign country. 
 
 Professional Services 
  If any foreign country lays 
 down legal and  administrative conditions 
 against Turkish citizens for 
 performing arts and  supplying services, the 
 similar activities of the 
 citizens of that country 
 could be prohibited in 
 Turkey.   All countries 
  Indefinite 
  Desire to create favourable 
 circumstances for Turkish  citizens to perform their 
 activities under equal conditions 
 in the other countries.   
 S/DCS/W/TUR 
Page 36 
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 
 Telecommunication  Services   To apply, on the basis of 
 reciprocity, reduction in the  fees for the transit land 
 connections and the usage 
 of satellite ground stations.   Iran, Syria. 
  Indefinite 
  Desire to facilitate 
 telecommunication services  between Turkey and the 
 mentioned countries. 
 
 Postal Services 
  To apply, on the basis of 
 reciprocity, reduction in the 
 prices of letter mail. 
  Iraq, Greece, Iran and 
 Pakistan. 
  Indefinite 
  Desire to carry out postal 
 services more rapidly and 
 economically. 
 
 Transportation 
 Services1 
  The income and corporate 
 tax rates for the foreign 
 road, maritime and air 
 transport companies, can  reciprocally be decreased 
 down to zero or increased 
 to a new rate not exceeding  one fold of the existing rate 
 can be determined, as a 
 country by country basis  either for each 
 transportation type 
 separately or for all types of  them.  (As in the case of 
 USA, Israel and 
 Switzerland).   All countries 
  Indefinite 
  Desire to facilitate and to lower 
 the costs of transportation 
 services between Turkey and 
 other countries.  
                                                           
1 This exemption request will be evaluated in the light of developments in the GATS in the field of taxation.  
  S/DCS/W/TUR
 Page 37Sector 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 
 Transportation  Services
1 
  Transit or bilateral 
 transportation services, can  be excluded from VAT.  
 This exception is granted, 
 with the condition of  reciprocity, to the related 
 countries' tax payers who 
 do not have the residence, 
 legal and business centre in 
 Turkey.   All countries 
  Indefinite 
  Desire to lower costs and to 
 create favourable conditions for  the provision of services in this 
 sector. 
  
 S/DCS/W/TUR 
Page 38 
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 
 Transportation  Services   To apply, on the basis of 
 reciprocity, restrictions,  prohibitions, different 
 treatments and different 
 tariffs to the goods and  transportation vehicles of 
 the countries which apply 
 restrictions, prohibitions 
 and different treatments to 
 the Turkish road, air and  maritime transportation 
 vehicles. 
  All countries 
  Indefinite 
  Desire to secure the smooth 
 functioning of mutual  transportation services. 
 
 Road Transport 
 Services2 
  To grant, on the basis of 
 reciprocity, the privileges 
 about the quotas and fees, 
 the exemptions from the  permission procedures. 
  Afghanistan, Austria, 
 Belgium, Bulgaria, Former 
 Czechoslovakia, Denmark, 
 Germany, Finland, France,  The Netherlands, Iraq, 
 United Kingdom, Iran, 
 Sweden, Switzerland, Italy,  Kuwait, Hungary, Norway, 
 Poland, Romania, Former 
 Yugoslavia, Greece, Syria,  Saudi Arabia, Jordan, 
 Luxembourg, Albania, 
 Ukraine, Slovenia,  Moldova, Egypt, Lithuania, 
 Macedonia, Lebanon. 
  Indefinite 
  Desire to facilitate road transport 
 services between Turkey and 
 other countries. 
 
                                                           
2 If the partners of these Road Transport Agreements agree to remove the measures, Turkey will also do so.  
  S/DCS/W/TUR
 Page 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 
 Rail Transport  Services   The bilateral reduction in 
 the renting fees of railway  wagons of countries 
 mentioned aside (paragraph 
 a) and the application of  national treatment to tariff 
 rates on the reciprocal 
 transportation of goods 
 with the countries 
 mentioned aside (paragraph  b). 
 a) Syria, Iraq, Iran, Lebanon 
 b) Commonwealth of 
 Independent States and the 
 Baltic Republics.   Indefinite 
  Desire to facilitate rail transport 
 services between Turkey and  other countries. 
  
 S/DCS/W/TUR 
Page 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 
 Financial Services  - Banking 
  Should national banks 
 wishing to operate by  establishing branches in the 
 countries whose banks have 
 already established or will  establish branches in 
 Turkey, are forced to meet 
 stricter conditions which 
 they will be 
 subject to under the  legislation of those 
 countries, or which are to 
 be made stricter afterwards,  than those imposed in the 
 Turkish Banks Act, foreign 
 banks' compliance with the  same conditions and the 
 annulment of the 
 permissions of those failing  to comply with such 
 conditions may  be required 
 by Council of Ministers'  decision. 
  All countries 
  Indefinite 
  Desire to ensure equal treatment 
 to Turkish banks in the other  countries. 
  
  S/DCS/W/TUR
 Page 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 
 Accounting, Auditing  and Book-keeping  Services 
  In order to perform the 
 services under the title of  "financial advisor", the 
 citizens of the countries 
 which have officially  codified the principles for 
 the profession of financial 
 advisory may be 
 authorized, under reciprocal 
 conditions, provided that  these persons should have 
 the characteristics required 
 for the professional of  financial advisory in 
 Turkey and should have 
 rights to perform similar  services in their own 
 countries. 
  All countries 
  Indefinite 
  Desire to create favourable 
 conditions for Turkish financial  advisors to perform their jobs 
 under equal conditions all over 
 the world.  
 Telecommunication  Services 
  Measures, including the 
 application of different 
 accounting rates for 
 different  operators/countries covered 
 by International 
 Telecommunication  Services Agreements 
 between Government of 
 Turkey or 
 Telecommunication 
 Company and other  Governments or various 
 foreign operators. 
  Neighbouring countries 
 and/or countries covered by 
 Economic Cooperation 
 Organization and Black Sea  Economic Cooperation. 
  Indefinite 
  Bilateral agreements between 
 Government of Turkey or 
 Telecommunication Company 
 and other governments and/or  various foreign operators dealing 
 with various aspects of 
 cooperation.   
 S/DCS/W/TUR 
Page 42 
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 
 Telecommunication  Services   To apply, on the basis of 
 reciprocity, reduction in the  fees for the transit land 
 connections and the usage 
 of satellite ground stations.   Iran, Syria 
  Indefinite 
  Desire to facilitate 
 telecommunication services  between Turkey and the 
 mentioned countries 
 
 
  
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