RESTRICTED  WORLD TRADE  
ORGANIZATION  TN/S/O/CRI 
21 April 2004 
 (04-1794) 
Council for Trade in Services 
Special Session Original:   Spanish 
 
 
 
COSTA RICA 
 
Conditional Initial Offer  
  
 The following communication, dated 1 April 2004, from the delegation of Costa Rica is being 
circulated to the members of th e Council for Trade in Services. 
 
_______________ 
 
Introduction  
 
1. Pursuant to Article XIX of the General Ag reement on Trade in Services (GATS) and 
paragraphs 7 and 15 of the Doha Ministerial D eclaration on the negotiation of specific commitments 
and the submission of initial others within the fra mework of the GATS, Costa Rica hereby submits its 
conditional initial offer of specific commitments in  services and its list of exemptions to most-
favoured-nation treatment. 
2. Costa Rica points out that this is a conditional initial offer, subject to the progress made and 
agreements reached in the framework of negotia tions under the Doha Work Programme and in the 
Council for Trade in Services and its subsidiary orga ns.  It therefore reserves the right to revise, 
modify or supplement this offer, including technical revisions or modifications, at any time prior to 
the conclusion of the negotiations in the WTO. 
3. For the preparation of this initial offer of sp ecific commitments, Costa Rica based itself on the 
Services Sectoral Classification List (MTN.GNS/W/120). 
   TN/S/O/CRI
 Page 3COSTA RICA – CONDITIONAL INITIAL OFFER 
 
Modes of supply: (1)  Cross-border supply (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS 
ALL SECTORS INCLUDED IN 
THIS SCHEDULE  
(3) None  
 
  
 
 (4) Unbound, except for measures affecting the 
entry and temporary stay of managers, 
administrative director s, supervisors and 
general executives of enterprises, provided that 
there are not more than two in each enterprise.  
  
(3) The law provides restrictions on the 
participation of foreign natural and/or legal 
persons in the concessions which the State may 
grant with respect to the 200-metre wide strip along the Atlantic and Pacific coasts of the 
Republic, the "land maritime zone". 
 (4) Unbound, except for measures affecting natural 
persons in the categories mentioned in the 
market access column. 
  
II. SECTOR/SPECIFIC COMMITMENTS 
I. BUSINESS SERVICES 
B. Computer and related 
services     
(a) Consultancy services related 
to the installation of computer hardware 
  (CPC 841) 
 (1) None  Unbound
 
(2) None (3) None  Unbound
 
(4) Unbound, except as indi cated in the horizontal 
section. 
 (1) None  Unbound  
(2) None (3) None  Unbound
 
(4) Unbound, except as indi cated in the horizontal 
section. 
 
   TN/S/O/CRI 
Page 4 Modes of supply: (1)  Cross-border supply (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(b) Software implementation 
services (CPC 842) 
 (1) None  Unbound  
(2) None 
(3) None  Unbound  
(4) Unbound, except as indicated in the   
horizontal section. 
 (1) None Unbound  
(2) None 
(3) None Unbound  
(4) Unbound, except as indi cated in the horizontal 
section.  
(c) Data processing services 
(CPC 843) 
 (1) None  Unbound  
(2) None 
(3) None  Unbound  
(4) Unbound, except as indicated in the horizontal 
section. 
 (1) None  Unbound  
(2) None 
(3) None Unbound  
(4) Unbound, except as i ndicated in the horizontal 
section. 
  
(d) Data base services CPC 844) (1) None  Unbound  
(2) None 
(3) None  Unbound  
(4) Unbound, except as indi cated in the horizontal 
section. 
 (1) None  Unbound  
(2) None 
(3) None  Unbound  
(4) Unbound, except as indi cated in the horizontal 
section. 
  
(e) Other (CCP 845 + 849) 
 
 (1) None 
(2) None 
(3) None 
(4) None 
 (1) None 
(2) None 
(3) None 
(4) None  
5. EDUCATION SERVICES1 
A. Primary education services  
 (CPC 921) 
  
(1) Unbound 
(2) None 
(3) Unbound (4) The Higher Council for Education participates 
in matters relating to teachers and other staff of 
educational institutions.  
(1) Unbound 
(2) None 
(3) Unbound (4) The Higher Council for Education participates 
in matters relating to teachers and other staff of 
educational institutions. 
  
                                                      
1     The Constitution recognizes that education is a public service, and therefore all private educational centres are subject to St ate inspection.   TN/S/O/CRI
 Page 5Modes of supply: (1)  Cross-border supply (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
B. Secondary education 
services  
        (CPC 922)  (1) Unbound 
(2) None 
(3) Unbound (4) The Higher Council for Education 
participates in matters relating to teachers 
and other staff of educational institutions. 
 (1) Unbound 
(2) None 
(3) Unbound (4) The Higher Council for Education participates 
in matters relating to teachers and other staff 
of educational institutions. 
  
 C. Other higher education 
services  
 (CPC 92390) (1) Unbound 
(2) Unbound 
(3) The establishment of public limited 
companies or any ty pe of commercial 
enterprise for the purpose of providing 
university education is prohibited.  The National Council of University Higher 
Education (CONESUP) authorizes the 
establishment and operation of private universities in the country (including fees, 
plans, study programmes, supervision, etc.) 
and is responsible for approving the teaching staff and executives of such universities. 
(4) Foreigners wishing to provide such services 
are required by law to be members of the 
Professional College.  To this end they must 
fulfil the requirements of nationality and residence.  In some cases, the recruitment of 
foreign professionals by State institutions is 
possible only when there are no Costa Ricans ready to provide the se rvice in the necessary 
conditions.  (Also limits national treatment) 
 (1) Unbound 
(2) Unbound 
(3) Unbound  
 
  
 
  
 
 
 
(4) Unbound, except as indicated in the market 
access column.  Foreigner
s wishing to provide 
such services are required by law to be 
members of the Professional College.  To this 
end they must fulfil the requirements of 
nationality and residence.  In some cases, the 
recruitment of foreign professionals by State 
institutions is  possible only when there are no 
Costa Ricans ready to pr ovide the service in 
the necessary conditions.    TN/S/O/CRI 
Page 6 Modes of supply: (1)  Cross-border supply (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
7. FINANCIAL SERVICES  
 The definition and scope of the sectors and subsectors in this Schedule of Commitments are to be understood as being consistent  with the definition and scope established by 
Costa Rican law for each sector or subsector. 
 For all sectors and subsectors 
included in this Schedule: 
      
 
 Banking and other financial 
services  
 (excluding insurance): (3) Only the establishment of companies in the 
form of affiliated companies or subsidiaries is 
permitted, and other forms are excluded, 
particularly branches.  This does not prevent the operation of representative offices, which may 
not provide financial services in Costa Rica.  
The commercial presence shall be carried out in accordance with the purpose specifically 
authorized for the affiliated company or 
subsidiary concerned, which must adopt the corporate form required by the Costa Rican 
legal system for that purpose. 
   
(a) Acceptance of deposits and 
other repayable funds from 
the public. (1) Unbound 
(2) Unbound (3) None 
(4) Unbound, except as i ndicated in the horizontal 
section. (1) Unbound 
(2) Unbound (3) None 
(4) Unbound, except as indicated in the horizontal 
section.  
(b) Lending of all types, 
including, inter alia , 
consumer credit, mortgage credit, factoring and financing of commercial 
transactions.  
 
  
 
  
     TN/S/O/CRI
 Page 7Modes of supply: (1)  Cross-border supply (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(c) Credit card services:  
services consisting in the financing of the purchase of products using credit cards or other types of plastic 
money.    
(d) Provision and transfer of 
financial information, and financial data processing and related software by providers of other financial services. (1) None 
(2) None 
(3) None 
(4) Unbound, except as indi cated in the horizontal 
section. 
 (1) None 
(2) None 
(3) None 
(4) Unbound, except as indi cated in the horizontal 
section. 
  
(e) Financial leasing services (1) Unbound 
(2) Unbound 
(3)  None, except that commercial banks and non-
bank finance companies may not provide 
financial leasing services, since there are legal 
restrictions on the acquisition of movable and immovable property by such entities. 
(4) Unbound, except as indi cated in the horizontal 
section. 
 (1) Unbound 
(2) Unbound 
(3)  None 
  
 
 (4) Unbound, except as indi cated in the horizontal 
section. 
   TN/S/O/CRI 
Page 8 Modes of supply: (1)  Cross-border supply (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
8. HEALTH AND SOCIAL 
SERVICES 
A. Hospital services  
 (CPC 9311) (1) Unbound* 
(2) None 
(3) Unbound (4) Unbound (1) Unbound* 
(2) None 
(3) Unbound (4) Unbound  
 
 Medical and dental services  
 (CPC 9312) 
  
(1) Unbound 
(2) None (3) Unbound 
(4) Foreigners wishing to provide such services 
are required by law to be members of the Professional College.  To this end they must 
fulfil the requirements of nationality and 
residence.  In some cases, the recruitment of foreign professionals by State institutions is 
possible only when there are no Costa Ricans 
ready to provide the service in the necessary 
conditions.  
(1) Unbound 
(2) None (3) Unbound 
(4) Foreigners wishing to provide such services are 
required by law to be members of the Professional College.  To this end they must 
fulfil the requirements of nationality and 
residence.  In some cases, the recruitment of foreign professionals by State institutions is 
possible only when there are no Costa Ricans 
ready to provide the se rvice in the necessary 
conditions.  
9. TOURISM AND TRAVEL 
RELATED SERVICES    
A. Hotels and restaurants  
 Hotels and other lodging 
services 
 (CPC 641) 
  
(1) Unbound 
(2) None (3) Unbound 
 
(4) Unbound   
(1) Unbound
* 
(2) None (3)  Unbound, except as indicated in the 
horizontal section 
(4) Unbound 
  
                                                      
* Unbound due to lack of technical feasibility.    TN/S/O/CRI
 Page 9Modes of supply: (1)  Cross-border supply (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 Food-serving services 
 (CPC 642) 
  (1) Unbound 
(2) None 
(3) In order to prove that it is a tourist enterprise, 
an enterprise must meet  certain requirements, 
such as prove that earnings received or 
estimated from the sale of food amount to at least 50 per cent of total sales, not including 
the cost of admission charges, table 
reservations or other similar charges. 
(4) Unbound 
 (1) Unbound 
(2) None 
(3) Unbound, except as indicated in the 
horizontal section 
 
  
 
 (4) Unbound 
  
B. Travel agencies and tour 
operators services  
 (CPC 7471) 
 (1) Unbound (2) Unbound (3) None  Foreign investors can hold up to 49
 per 
cent of the equity of such enterprises  
(4) Unbound  (1) Unbound 
(2) Unbound (3) None  Foreign investors can hold up to 49
 per 
cent o f the equity of such enterprises  
(4) Unbound   
C. Tourist guide services  
 (CPC 7472) 
 (1) Unbound 
(2) None (3) The right to exercise this activity is reserved 
to Costa Rican nationals 
(4) Limited to Costa Rican service providers (1) Unbound 
(2) Unbound 
(3) The right to exercise this activity is reserved to 
Costa Rican nationals 
(4) Limited to Costa Rican service providers 
  
D. Other services related to 
tourism  
 
 Leasing or rental services 
concerning private cars without operator 
 (CPC 83101) 
  
  
(1) Unbound 
(2) None (3) Unbound 
(4) None Unbound
 
  
  
(1) Unbound 
(2) None (3) Unbound 
(4) None Unbound
 
   TN/S/O/CRI 
Page 10 Modes of supply: (1)  Cross-border supply (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 
 Tourist boat rental services 
 (CPC 96499)   
(1) Unbound 
(2) None (3) Unbound 
(4) None Unbound
 
  
(1) Unbound 
(2) None (3) Unbound 
(4) None Unbound
 
  
 
 Computer reservation 
services 
  
(1) Unbound 
(2) None 
(3) Unbound (4) None Unbound
 
  
(1) Unbound 
(2) None 
(3) Unbound (4) None Unbound
 
  
10. TRANSPORT SERVICES 
    
C. Air transport services  
 Maintenance and repair of 
aircraft (8868)  
(1) Unbound* 
(2) None 
(3) None 
(4) None 
  
(1) Unbound* 
(2) None 
(3) None 
(4) None 
  
 
                                                      
* Unbound due to lack of technical feasibility.   TN/S/O/CRI
 Page 11COSTA RICA – FINAL LIST OF ARTICLE II (MFN) EXEMPTIONS 
 
Sector or subsector Descri ption 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 
 
Professional services
∗  
 
 
A foreign professional may become a member of the corresponding 
professional college only if there is a 
reciprocal agreemen t in force with 
his or her country of origin and/or in 
certain cases if Costa Rican 
nationals may exercise the profession in similar circumstances 
in his or her country of origin. 
  
 
 
El Salvador, Guatemala, Honduras and Nicaragua
**  
 
 
Indefinite  
 
 
Need to ensure minimum standards of quality for 
professional services. 
OTHER BUSINESS 
SERVICES 
 
Advertising services  
 
 
Import of commercial shorts from 
outside Central America is subject 
to a tax of 100 per cent of value but the tax may not be less than 10,000 
colones or more than 50,000 
colones.  Radio, cinema or television commercial shorts are 
deemed to be national if they are 
made in other Central American countries which grant reciprocity in 
this area. 
  
 
 
El Salvador, Guatemala, 
Honduras and Nicaragua  
 
 
Indefinite  
 
 
Cooperation with countries in 
the region through preferences 
granted within the framework of Central American integration. 
                                                      
∗ The PROFESSIONAL SERVICES sector includes  all services whose provision necessitates specialized higher edu cation and for whose exercise official 
authorization is required in accordan ce with the relevant legislation. 
** Note :  In certain cases, professionals from Ce ntral American countries are exempt from th e residence requirement needed for members hip of the corresponding 
professional college.  TN/S/O/CRI 
Page 12 Sector or subsector Descri ption of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need 
for the exemption 
LAND TRANSPORTATION 
SERVICES  
 
Passenger transportation  
 
  
 
  
 
  
 
  
 
Freight transportation  
  
 
Permission to operate an international passenger 
transportation service against 
payment is only granted to Costa Rican enterprises or enterprises 
whose capital includes a minimum 
of 60 per cent paid up by Central American nationals 
 
Granting of permits for international passenger transportation services 
against payment is based on the 
principle of reciprocity  
 
Foreign vehicles, trailers, containers 
and chassis from outside the Central 
American region may only transport goods imported or exported by 
Costa Rica outside this region 
  
  
 
El Salvador, Guatemala, Honduras and Nicaragua 
 
  
 
  
 
All countries  
 
  
 
El Salvador, Guatemala, 
Honduras and Nicaragua  
  
 
Indefinite  
 
  
 
  
 
Indefinite  
 
  
 
Indefinite  
  
 
Cooperation with countries in the region through preferences 
granted within the framework of 
Central American integration  
 
  
 
  
 
  
 
Cooperation with countries in 
the region through preferences 
granted within the framework of Central American integration 
All sectors Measures under bilateral treaties for 
the promotion and protection of 
investment designed to encourage in 
a preferential manner the investments of certain countries 
covered by such agreements 
 All countries Indefinite National policies aimed at 
ensuring that preferential 
treatment of investments is 
granted on the basis of reciprocity 
 
 
__________