ORGANISATION MONDIALE
DU COMMERCES/DCS/W/THA/Rev.1
11 avril 2003
(03-1986)
Commerce des services Original:  anglais
THAÏLANDE
Projet de liste codifiée d'engagements spécifiques1
Révision
On trouvera ci–joint une version révisée du projet de version codifiée de la Liste
d'engagements spécifiques de la Thaïlande sous format Word (S/DCS/W/THA).  Le présent document
ne remplace pas les engagements juridiquement contraignants pris par la Thaïlande dans sa Liste
d'engagements spécifiques (GATS/SC/85;  GATS/SC/85/Suppl.2;  GATS/SC/85/Suppl.3).
Un projet de version codifiée de la Liste d'exemptions de l'article II (NPF) de la Thaïlande
(GATS/EL/85 et GATS/EL/ 85/Suppl.2) est joint au projet de liste codifiée et révisée.
Le projet de version codifiée et révisée de la Liste et la Liste d'exemptions NPF ont été établis
par le Secrétariat, à la demande des Membres, pour faciliter le processus des négociations, y compris
la présentation des offres initiales.
Le document révisé contient des corrections apportées aux éléments de la liste relatifs aux
points ci-après:
• 1.  SERVICES FOURNIS AUX ENTREPRISES;  F.  Autres services aux entreprises;
t)  Autres;  - Services de traduction et d'interprétation (CPC 87905).  L'inscription
correcte dans la colonne concernant le traitement national est à présent libellée
comme suit:  "Néant" pour le mode 4, au lieu de "Non consolidé".
• 5.  SERVICES D'ÉDUCATION;  D.  Se rvices d'enseignement professionnel
postsecondaire ou de stages (CPC 92400).  L'inscription correcte dans la colonne
concernant l'accès aux marchés et dans la colonne concernant le traitement national
est à présent libellée comme suit:  "Non consolidé" pour le mode 1, au lieu de
"Néant".
__________
                                                     
1 Le présent document a été établi, en anglais uniquement, sous la propre responsabilité du Secrétariat
et sans préjudice des positions des Membres et de leurs droits et obligations dans le cadre de l'OMC.S/DCS/W/THA/Rev.1
Page 2THAILAND – 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 Limitat ions on  National Treatment Additional Commitments
I. HORIZONTAL COMMITMENTS
ALL SECTORS INCLUDED
IN THIS SCHEDULE
3) Unless otherwise specified, commercial
presence in sectors or subsectors in thisschedule is permitted only through a limitedliability company which is registered in
Thailand and which meets the following
conditions:(a) Foreign equity participation must notexceed 49 per cent of the registered capital;and(b) The number of foreign shareholders must
be less than half of the total number of
shareholders of the company concerned.3) Unless otherwise specified, national treatment
for this mode of delivery is unbound
 
4) Unless otherwise specified, temporary
movement of natural persons is unbound
except in the following categories.
                                                     
  Note: The scope and classification of sub-sectors contained in this schedule, unless otherwise specified, corresponds to the exp lanatory notes for services listed in the 1991 Central Product Classification (CPC)
of the United Nations Statistical Office, while the ordering is based on the Services Sectoral Classification List set out in d ocument MTN.GNS/W/120 dated 10 July 1991.S/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
(a) A natural person who stays in Thailand for not
more than 90 days for the purpose ofparticipating in business meetings or contacts,entering into contract to sell or purchaseservices, visiting of business establishments or
other similar activities;
(b) A corporate transferee of the managerial or
executive level or a specialist, provided that such person has been employed by the company concerned outside Thailand for a period of not less than one year immediately preceding the date of his or her application for
admission and has satisfied the criteria for 
management needs
1 stipulated by the 
Department of Employment.  Temporary entryis limited to a one year period and may be extended for a further two terms of not more 
than one year each.
3),4) Regarding acquisition and usage of land
according to the Land Code of Thailand,foreign nationals or domestic companieswhich are deemed foreigners are not allowed
to purchase or own land in Thailand.
However, they may lease land and ownbuildings.  Foreigners are also allowed to ownpart of condominium units under the laws andregulations governing the ownership ofcondominiums.
II. SECTOR SPECIFIC COMMTIMENTS
1. BUSINESS SERVICES
A. Professional Services
                                                     
1 In considering managerial needs, the following facts shall be taken into consideration by the relevant authority, namely:  (1)  size of fully paid-up capital;  (2) employment creation;  (3) extent of foreign 
investment;  (4) export promotion;  (5) transfer of technology;  (6) special needs of the management.S/DCS/W/THA/Rev.1
Page 4Modes 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 Limitat ions on  National Treatment Additional Commitments
(a) Legal services (CPC
86111+86119+86120+86130+86190)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) Unbound
(b) Accounting, auditing and
bookkeeping  services(CPC 86211 to 86213+86219+86220)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) Unbound
(d) Architectural services (CPC
86711 to 86714+867191) Unbound
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) Unbound
(e) Engineering services (CPC
86721 to 86727 +86729)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicted in the horizontal
section(b) Unbound for civil engineer1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(g) Urban planning and
landscape architectural
services (CPC 86741 to
86742)1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) UnboundS/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
B. Computer and Related
Services
(a) Consultancy services
related to the installation ofcomputer hardware (CPC
84100)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(b) Software implementation
services (excludingprogramming and systems
maintenance services)
(CPC 84210+84220+84230)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(c) Data processing services
(excluding those provided
over publictelecommunicationsnetwork) (CPC84310+84320+84330+84390)1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(d) Data base services
(excluding those providedover publictelecommunicationsnetwork) (CPC 84400)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
Page 6Modes 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 Limitat ions on  National Treatment Additional Commitments
E. Rental/Leasing Services
without Operators
(d) Rental services concerning
agricultural machinery,construction machinery,
office machinery, other
machinery and equipmentwithout operator (CPC83106-83109)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(d) Leasing services
concerning agricultural
machinery, constructionmachinery, officemachinery, other machineryand equipment without
operator (CPC 83106-
83109)1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
F. Other Business Services
(a) Advertising services (CPC
87110+87120 +87190)1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(b) Market research and public
opinion polling services
(CPC 86401 to 86402)1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
(c) General management
consulting services (CPC86501)1) None
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicated in the horizontal section
(b) Unbound for legal and auditing
consultants1) None
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(e) Technical testing and
analysis services(CPC 86761+86769)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(f) Services incidental to
agriculture;
Consultancy services onagricultural extension:- soil preparation- seed production- plant protection- harvesting
- grading
- packing-s t o r a g i n g1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
Page 8Modes 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 Limitat ions on  National Treatment Additional Commitments
Soil analysis laboratory 1) None
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) None
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) Unbound
Soil survey and land useplanning1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Cover crop seedmultiplication1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(f) Services incidental to
forestry:
Forestry consultant services 1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
(g) Services incidental to
fishing:
International trading,exporting products services(broker)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Quality analysis services 1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
Page 10Modes 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 Limitat ions on  National Treatment Additional Commitments
Canning process analysis
services1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Technical services
- Consulting- Research on marketing- Quality control1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(h) Services incidental to
mining at oil and gas fields1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicated in the horizontal section
(b) Unbound for civil engineer1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(n) Maintenance and repair
services of officemachinery and equipment
including computers (CPC
84500)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(q) Packaging services
(CPC 87600)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) Unbound
(r) Publishing and printing
services excludingpublishing newspaper (CPC
88442)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) UnboundS/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
(t) Other
Translation and
interpretation services(CPC 87905)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
2. COMMUNICATION SERVICES
C. Telecommunications Services
Commitments undertaken in this offer are subject to the following general conditions:
- Each service to be supplied in Thailand requires a specific governmental licence.
- Licences are granted only to service suppliers duly constitute d according to the Thai legislatio n, which requires head office and management located in the Thai
territory.
- Due to scarce resources, the number of licences may be limited.
- The services in the Schedule of Specific Commitments shall be on facilities basis.- The service provider shall be a Thai registered company with  foreign equity participation no t exceeding 20 per cent of the reg istered capital and the number of foreign
shareholders must not exceed 20 per cent of the total number of shareholders of the company.
- The Communications Authority of Thailand has exclusive right to link with Intelsat and Inmarsat.- Conditional upon passage and coming into force of all necessary new communication acts, commencing from the year of 2006, comm itments on public
telecommunication services will be introduced, and carried out in accordance with the implementing regulations to be issued by virtue of those acts.S/DCS/W/THA/Rev.1
Page 12Modes 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 Limitat ions on  National Treatment Additional Commitments
Public local, domestic long
distance and internationalservices:
(a) Voice telephone services
(b) Telex services(c) Telegraph services(d) Facsimile services1),2) None, other than
traffic shall be routed through a gateway inThailand operated by a supplier duly licensed;
the provision of concerned
services shall be agreed by the supplier duly
licensed of both ends.1),2) NoneConditional upon 
passage and coming into force of all necessary new communication acts, 
commencing from the 
year of 2006, Thailandwill introduce into its Schedule of Specific Commitments on public 
telecommunication
3) Conditional upon passage and coming into
force of all necessary new communicationacts, commencing from the year of 2006,Thailand will introduce the market accesselements as contained in those acts into the
relevant parts of its Schedule of Specific
Commitments relating to the supply of publictelecommunication services.
4) Unbound as indicated in the horizontal
section3) Conditional upon passage and coming into
force of all necessary new communication acts,commencing from the year of 2006, Thailandwill introduce the national treatment elementsas contained in those acts into the relevant parts
of its Schedule of Specific Commitments
relating to the supply of publictelecommunication services.
4) Unbound as indicated in the horizontal sectionservices its
treatment on the subjects relating to competitive safeguards, 
interconnection, 
universal service, public availability of licensing criteria, separation of regulatory and 
operational functions, 
and the allocation and use of scarce resources.
(j) Data base access services
(part of CPC 7523)1) 1.1 Service providers must use public
telecommunication network under
national telecommunication authorities;
1.2 Radio application service is subject to
frequency availability.1) NoneS/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
2) None
3) (a) Shall be a Thai registered company with
foreign equity partic ipation not exceeding 40
per cent of the registered capital and thenumber of foreign shareholders must not
exceed 40 per cent of the total number of
shareholders of the company(b) Such company shall be permitted underthe built-transferred-operated concept(c) Must use public telecommunicationnetwork under national telecommunication
authorities
4) As indicated in the horizontal section2) None
3) No limitations as long as foreign equity
participation does not exceed 40 per cent
4) None
(n) On-line information and/or
data processing services(part of CPC 843)1) 1.1 Services providers must use 
telecommunication network under national telecommunication authorities;
1.2 Radio application service is subject to
frequency availability1) None
2) None
3) (a) Shall be a Thai registered company with
foreign equity partic ipation not exceeding 40
per cent of the registered capital and the
number of foreign shareholders must not
exceed 40 per cent of the total number ofshareholders of the company(b) Such company shall be permitted underthe built-transferred-operated concept(c) Must use public telecommunication
network under national telecommunication
authorities2) None
3) No limitations as long as foreign equity
participation does not exceed 40 per cent
4) As indicated in the horizontal section 4) None
(o) OtherS/DCS/W/THA/Rev.1
Page 14Modes 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 Limitat ions on  National Treatment Additional Commitments
Telecommunications 
equipment sales services (part of CPC 75420)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicated in the horizontal section
(b) Unbound for civil engineer1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Telecommunicationsconsulting services(CPC 75440)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicated in the horizontal section
(b) Unbound for civil engineer1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Videotex(part of CPC 75299)1) 1.1 Service providers must use public
telecommunication network under nationaltelecommunication authorities;
1.2 Radio application service is subject to
frequency availability
2) None1) None
2) None
3) (a) Shall be a Thai registered company with
foreign equity partic ipation not exceeding 40
per cent of the registered capital and the
number of foreign shareholders must not
exceed 40 per cent of the total number ofshareholders of the company3) No limitations as long as foreign equity
participation does not exceed 40 per cent
(b) Such company shall be permitted underthe built-transferred-operated concept bynational telecommunication authorities
2
(c) Must use public telecommunicationnetwork under national telecommunicationauthorities(d) Selection of service providers shall bebased on open tender
4) As indicated in the horizontal section 4) None
                                                     
2 This condition will be applied for at least 10 years.S/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
Teleconference
(part of CPC 75292)1) 1.1 Service providers must use public
telecommunication network under nationaltelecommunication authorities;1.2 Radio application service is subject tofrequency availability
2) None1) None
2) None
3) (a) Shall be a Thai registered company with
foreign equity partic ipation not exceeding 40
per cent of the registered capital and thenumber of foreign shareholders must notexceed 40 per cent of the total number ofshareholders of the company3) No limitations as long as foreign equity 
participation does not exceed 40 per cent
(b) Such company shall be permitted underthe built-transferred-operated concept bynational telecommunication authorities
2
(c) Must use public telecommunicationnetwork under national telecommunication
authorities
(d) Selection of service providers shall bebased on open tender4) As indicated in the horizontal section 4) None
Domestic leased circuits
(part of CPC 75299)1) 1.1 Service providers must use public
telecommunication network under national
telecommunication authorities;1.2 Radio application service is subject tofrequency availability
2) None3) (a) Shall be a Thai registered company with
foreign equity partic ipation not exceeding 40
per cent of the registered capital and thenumber of foreign shareholders must notexceed 40 per cent of the total number ofshareholders of the company1) None
2) None
3) No limitations as long as foreign equity 
participation does not exceed 40 per cent
                                                     
2 This condition will be applied for at least 10 years.S/DCS/W/THA/Rev.1
Page 16Modes 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 Limitat ions on  National Treatment Additional Commitments
(b) Such company shall be permitted under
the built-transferred-operated concept bynational telecommunication authorities
2
(c) Must use public telecommunicationnetwork under national telecommunication
authorities
(d) Selection of service providers shall bebased on open tender
4) As indicated in the horizontal section 4) None
D. Audiovisual Services
(a) Film/video production and
distribution services excluding promotion or advertising services(CPC 96112+96113)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(c) Radio/television services
only for production ofradio/TV programmes(CPC 96131+96132)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
3. CONSTRUCTION AND
RELATEDENGINEERINGSERVICES
A. Construction Work for
Buildings(CPC 51210+51220+51230+51240+51250+51260 +51270+51280+
51290)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicated in the horizontal section
(b) Unbound for civil engineer1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
                                                     
2 This condition will be applied for at least 10 years.S/DCS/W/THA/Rev.1
Page 17Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural
persons
Sector or Sub-sector Limitations on Market Access Limitat ions on  National Treatment Additional Commitments
B. Construction Work for
Civil Engineering(CPC 51310+51320+51330+51340+51350+51360+51371+51372
+51390)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicated in the horizontal section
(b) Unbound for civil engineer1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
C. Installation Work (CPC
51610+51620+51630+51641+51642+51643+51644+51649+51650+51660+51691+
51699)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicated in the horizontal section
(b) Unbound for civil engineer1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
4. DISTRIBUTION
SERVICES
A. Commission Agents'
Services (CPC 62111 to62118)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) Unbound
5. EDUCATIONAL
SERVICES
A + B. International and
National School EducationServices (excluding adult
and other education
services) (CPC 9219+9221+9222)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) Unbound
B. Technical and Vocational
Education Services (CPC
9223+9224)1) None
2) None
3) None other than that indicated in the
horizontal section
4) Unbound1) None
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) UnboundS/DCS/W/THA/Rev.1
Page 18Modes 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 Limitat ions on  National Treatment Additional Commitments
D. Professional and/or Short
Courses Education Services(CPC 92400)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) Unbound1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) Unbound
6. ENVIRONMENTAL
SERVICES
A. Environmental Consultancy
on Sewage System, RefuseDisposal, Hazardous Waste
Management, Air Pollution
and Noise Management,Sanitation and OtherEnvironmentalManagement Services
(CPC 9401)1) None
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) None
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Environmental Protectionand EnvironmentalAbatement Services (CPC9401)1) None
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) None
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Sewage Services (including
industrial waste watertreatment system) (CPC9401)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
B. Refuse Disposal Services
(including hazardous wastemanagement andincinerator) (CPC 9402)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
C. Sanitation and Similar
Services (CPC 9403)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
D.  Other
Cleaning services ofexhaust gases (includingindustrial emissionabatement)
(CPC 9404)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Noise abatement services
(CPC 9405)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Nature and landscapeprotection services(CPC 9406)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Other environmentalprotection services(CPC 9409)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
Page 20Modes 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 Limitat ions on  National Treatment Additional Commitments
7. FINANCIAL SERVICES
- With regard to the scope of operation and types of financial services that can be provided, each type of financial institution  will be permitted to operate the sector or
subsector of banking and other financial services only to the extent that their respective governing legislation permit them to  do so.
- All commitments in this sector are subject to horizontal commitments in Thailand's GATS schedule of specific commitments.
A. Insurance including
Reinsurance and
retrocession
(a) Life insurance services
(CPC 81211)1) None
2) None
3) (a) Foreign equity participation limited to 25
per cent of registered share capital.1) None
2) Life insurance premium is tax deductible up to
a certain amount for holders of policies issued
by local companies.
3) None
(b) New establishment is subject to licenceapproved by the Minister with the consent of
the Cabinet.
4) Only senior managerial personnel, specialists
and technical assistants with the approval ofthe Insurance Commissioner.4) None
(b) Non-life insurance services
(CPC 8129)1) Unbound except for international marine,
aviation and transit and all classes of
reinsurance.
2) None3) (a)  Foreign equity participation limited to 25
per cent of registered share capital.(b) New establishment is subject to license
approved by the Minister with the consent of
the Cabinet.1) Unbound
2) None
3) None
4) Only senior managerial personnel, specialists
and technical assistants with the approval ofthe Insurance Commissioner.4) NoneS/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
(d) Services auxiliary to
insurance (excludingpension funding services) 1) Unbound
2) Unbound1) Unbound
2) Unbound
Insurance broking andagency services (CPC
81401) (Brokers shall not
induce, advise or do anyacts so as to cause anyperson to enter intoinsurance contracts withinsurers abroad, except for
reinsurance contracts)3) Foreign equity participation not to exceed 25
per cent.
4) (a) Only senior managerial personnel,
specialists and technical assistants with theapproval of the Insurance Commissioner.(b) Unbound for individual broker and agent.3) No limitations as long as foreign equity
participation does not exceed 25 per cent.
4) None
Insurance consultancy
services excluding pensionconsulting services (CPC
81402)1) None
2) None3) None other than that indicated in the
horizontal section.
4) Only senior managerial personnel, specialists
and technical assistants with the approval ofthe Insurance Commissioner.1) None
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent.
4) None
Average and loss
adjustment services (CPC
81403)1) None
2) None
3) None other than that indicated in the
horizontal section.
4) Only senior managerial personnel, specialists
and technical assistants with the approval ofthe Insurance Commissioner.1) None
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent.
4) NoneS/DCS/W/THA/Rev.1
Page 22Modes 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 Limitat ions on  National Treatment Additional Commitments
Actuarial services
(CPC 81404)1) None
2) None3) None other than that indicated in the
horizontal section.
4) Only senior managerial personnel, specialists
and technical assistants with the approval of
the Insurance Commissioner.1) None
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent.
4) None
Services auxiliary tofinancial intermediationother than to insurance andpension funding services
Credit card services (CPC81133) (Mobilizing fundsfrom the public isprohibited, unless licensed
under a financial law)1) None
2) None3) (a) As indicated in B(3)(j) below.
(b) Financial institutions must obtain prior
approval from the Bank of Thailand.
4) As indicated in the horizontal section.1) None
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent.
4) None
Financial consultancy
services (CPC 81332)1) Unbound
2) None3) None other than that indicated in the
horizontal section.
4) As indicated in the horizontal section.1) None
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent.
4) NoneS/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
B. Banking and Other
Financial Services
Acceptance of deposits and
other repayable funds fromthe public
Lending of all types,
including consumer credit,mortgage credit, factoringand financing ofcommercial transactions
Financial leasing1) None for financial advisory and financial data
processing.  Unbound for all other services.
2) None for financial advisory and financial data
processing.  Unbound for all other services.
3) (a)  Representative office of banks: None.
(b) Foreign bank branches:I. None for existing foreign bank branches
under present shareholding structure.
New establishment is subject to licenceapproved by the Minister of Finance withthe consent of the Cabinet.1) None
2) None
3) (a) Representative office of banks:  None
(b) Foreign bank branches:
None, except as indicated in the market
access column.
Payment and money
transmission servicesincluding credit, charge anddebit cards, travellerscheques and bankers drafts
Guarantees and
commitmentsII. ATM operations permitted under the
following conditions only:
(i) joining ATM pools
operated by Thai banks; or
(ii) operation within own
premises or sharing the facilities
with other commercial banks in
Thailand.
Trading for own account, orfor account of customers inthe following:
(a) money market
instruments(b) foreign exchange(c) exchange rate andinterest rate instruments(d) transferable securitiesIII. Existing foreign banks which already had
the first branch office in Thailand prior toJuly 1995 will each be permitted to open
no more than two additional branches.
IV. None for participation in cheque clearing
and settlement system.
(c) Locally incorporated banks
I. Market access limited to the acquisition of
shares of existing banks.(c) Locally incorporated banks
None, except as indicated in the market access
columnS/DCS/W/THA/Rev.1
Page 24Modes 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 Limitat ions on  National Treatment Additional Commitments
Participation in issues of all
kinds of securities,including underwriting andplacement as agentswhether publicly or
privately) and provision of
services related to suchissuesII. (i) Maximum foreign equity participation 
limited to 25 per cent of paid-up registered capital.  Combined shareholding of an individual and his/her related persons not to exceed 5 per cent of
bank's paid-up registered capital.
Asset management as
follows:
- cash or portfolio
management
- collective investment
management
- custodian and depository
services
Advisory, intermediation
and other auxiliaryfinancial services
Provision and transfer of
financial information, and
financial data processingand related software (ii) The Minister of Finance
upon recommendation of the Bank of Thailand may relax the above-mentioned 
limits on maximum foreign equity 
participation and combined shareholding of an individual and his/her related persons, subject to the terms and conditions announced by the Minister of 
Finance, including the following:
- the relaxation is deemed necessary to
improve the condition or business ofthe commercial bank;
- such equity participation will be
authorized for a period of up to 10
years, with foreign shareholders who
enter in this period beinggrandfathered thereafter with respectto the absolute amount of their equityholding.S/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
III. At least three-fourths of the directors must
be of Thai nationality.  The Minister ofFinance upon recommendation of the Bank ofThailand may allow more foreign nationalsthan specified above subject to the same terms
and conditions as stated in II (ii) above.
(d) International Banking Facility3
New establishment is subject to licence
approved by the Minister of Finance.
(e) Finance companies and credit foncier
companies
I.  None for representative offices.(d) International banking facility
None, except as indicated in the market accesscolumn
(e) Finance companies and credit foncier 
companies
None, except as indicated in the market accesscolumn
II. Market access limited to the acquisition of
shares of existing companies.
III. (i) Maximum foreign equity
participation limited to 25 per cent of paid-upregistered capital.  Combined shareholding ofan individual and his/her related persons not toexceed 10 per cent.
(ii) The Minister of Finance uponrecommendation of the Bank of Thailand mayrelax the above-mentioned limits on maximumforeign equity participation and combinedshareholding of an individual and his/her
related persons, subject to the terms and
conditions announced by the Minister ofFinance, including the following:- the relaxation is deemed necessary to
improve the condition or business of thefinance company and credit foncier
company.
                                                     
3 IBF units permitted to operate only the banking and investment ba nking business as specified in the Ministerial Order issued o n 16 September 1992, and Notification of the Bank of Thailand
dated 14 December 1993.S/DCS/W/THA/Rev.1
Page 26Modes 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 Limitat ions on  National Treatment Additional Commitments
- such equity participation will be
authorized for a period of up to 10 years,with foreign shareholders who enter inthis period being grandfathered thereafterwith respect to the absolute amount of
their equity holding.
IV. At least three-fourths of the directors must
be of Thai nationality. The Minister ofFinance upon recommendation of the Bank ofThailand may allow more foreign nationalsthan specified above subject to the same terms
and conditions as stated in III(ii) above.
(f)  Securities companies
Securities brokerage, securities dealing,investment advisory service and securities
underwriting:(f) Securities companies
None, except as indicated in the market access column
I. None for representative offices.
II. Market access limited to share acquisition
of existing companies only.  Unbound for new
licences.
III. Maximum foreign equity participation
limited to 49 per cent of paid-up registeredcapital.
IV. At least one-half of the directors of a
locally incorporated securities firm must beThai national.S/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
(g) Asset management companies:
I. None for representative offices.(g) Asset management companies
None, except as indicated in the market accesscolumn
II. Market access limited to share acquisition
of existing companies.
III. During the first five years after the licence
has been granted, maximum foreign equityparticipation is limited to 25 per cent of paid-up registered capital and at least  three-fourths
of the directors must be Thai national.
IV. After five years, maximum foreign equity
participation is limited to 49 per cent of paid-up registered capital and at least one-half of
the directors must be Thai national.
(h) Financial leasing services
Can only be provided by leasing companieswhich are subject to maximum foreign equityparticipation of 49 per cent of paid-up
registered capital, or by finance companies
which are subject to maximum foreign equityparticipation of 25 per cent of paid-upregistered capital, except in (e) III (ii).(h) Financial leasing services
None
(i) Factoring services
Can only be provided by factoring companies
which are subject to maximum foreign equityparticipation of 49 per cent of paid-upregistered capital, or by finance companieswhich are subject to maximum foreign equityparticipation of 25 per cent of paid-up
registered capital, except in (e) III (ii).(i) Factoring services
NoneS/DCS/W/THA/Rev.1
Page 28Modes 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 Limitat ions on  National Treatment Additional Commitments
(j) Credit, charge and debit cards
Credit, charge and debit cards can only beprovided by companies which are subject tomaximum foreign equity participation of 49percent of paid-up registered capital or locally
incorporated banks and foreign bank branches.(j) Credit, charge and debit cards
None
The conduct of businesses under h), i) and j)will be subject to licensing and regulations tobe announced.
4) Limitations on the number of foreign
personnel per foreign bank office:
(a) two persons for banks operating as
representative office;
(b) six persons for each full-licensed branch;
(c) four persons for each BIBF branch;(d) two persons for each PIBF branch;(e) eight persons for banks operating as full-
licensed and BIBF branch;
For finance companies:
(a) two persons for a representative office;
(b) Maximum of four directors permitted for
finance companies;
For securities companies and asset and
management companies:  two persons for a
representative office.S/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
9. TOURISM AND TRAVEL
RELATED SERVICES
A. Hotel Lodging Services
(CPC 64110)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Restaurant Services(CPC 64210)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Catering Services(CPC 64230)1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
B. Travel Agency and Tour
Operator Services
(CPC 74710)1) Unbound
2) None
3) None other than that indicated in the
horizontal section and not less than half of theboard of directors of the company must beThai nationality
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
D. Other
Hotel management services 1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
Page 30Modes 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 Limitat ions on  National Treatment Additional Commitments
10. RECREATIONAL,
CULTURAL ANDSPORTING SERVICES
D. Sporting Services
(excluding other sporting
services specified in CPC
96419)(CPC 96411 + 96412 +96413)1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Recreation Park and  Beach
Services (CPC 96494)1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
11. TRANSPORT SERVICES The following 
services at the port provided by the government or government enterpriseare made available, to 
international maritime
A. Maritime Transport
Servicestransport suppliers on 
reasonable and non-discriminatory terms and conditions:
(a) Passenger transportation
(CPC 7211 less cabotage
transport:  as defined below- 3.1)1) None
2) None
3) (a) Unbound for establishment of juristic
person for the purpose of operating a fleetunder the national flag of Thailand1) None
2) None
3) (a) Unbound1. Pilotage
4
2. Towing and tug
assistance
3. Provisioning, fuelling
and watering
4. Garbage collecting
and ballast waste
disposal
                                                     
4 A Thai captain of a Thai ship which sails regularly in certain compulsory pilotage area may be permitted to pilot the ship in t he area.S/DCS/W/THA/Rev.1
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 Limitat ions on  National Treatment Additional Commitments
(b) Other forms of commercial presence for
the supply of international maritime transportservices (as defined below - 3.2) exceptbranch office:  As indicated in the horizontalsection.
4) (a) Ships' crews:  Unbound
(b) Other personnel:  As indicated in thehorizontal section(b) None
4) (a) Unbound
(b) None5. Port captain's service
6. Navigation aids7. Shore-based
operational servicesessential to ship
operations, water and
electrical supplies
8. Emergency repair 
facilities
9. Anchorage, berth and
berthing services
(b) Freight transportation
(CPC 7212 less cabotagetransport:  as defined below- 3.1)1) None other than:  Traffic between Thailand-
China and Thailand-Vietnam may not be fullyparticipated in by vessels of third countries.
2) None1) None
2) None1) See Note to the 
schedule
3) (a) Unbound for establishment of juristic
person for the purpose of operating a fleetunder the national flag of Thailand(b) Other forms of commercial presence forthe supply of international maritime transportservices (as defined below - 3.2) except
branch office:  As indicated in the horizontal
section3) (a) Unbound
(b) None other than:
(i) Shareholders of Thai maritime transport
companies with ownership ofThai flag vessels may be grantedexemption or reduced rates ofincome tax leviable on dividendspaid by such companiesb) See Note to the scheduleS/DCS/W/THA/Rev.1
Page 32Modes 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 Limitat ions on  National Treatment Additional Commitments
4) (a) Ships' crews:  Unbound
(b) Other personnel:  As indicated in the
horizontal section(ii)Exporters or importers of goods
shipped from or to Thailand by Thai flagvessels may be entitled to special deduction ofnot more than 50 per cent of the freight valuesor other expenses paid in the ordinary course of
carriage of such goods from their net income
for the purpose of calculation of income tax
4) (a) Unbound
(b) None
(e) International towing
(CPC 7214)1) None
2) None3) (a) Unbound for establishment of juristic
person for the purpose of operating a fleetunder the national flag of Thailand
(b) Other forms of commercial presence for
the supply of international towing service (asdefined below - 3.2) except branch office:  Asindicated in the horizontal section1) None
2) None3) (a) Unbound
(b) None
4) (a) Ships' crews:  Unbound
(b) Other personnel:  As indicated in the
horizontal section4) (a) Unbound
(b) None
(f) Supporting Services for
maritime transport (CPC 745)
Shore reception facilities
(collection of waste/oilywater from ships)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Port captain's servicesattached to specific foreign
vessels1) None
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) None
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
Page 33Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of
natural persons
Sector or Sub-sector Limitations on Market Access Limitat ions on  National Treatment Additional Commitments
Marine surveys and
classification societies forthe purpose of providingaccurate documentation andcertification of vessels1) None other than those under regulations
stipulated by the Harbour Department
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) None
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Freight forwarding services 1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
C. Air Transport Services
(d) Aircraft repair and
maintenance services
(CPC 8868)1) None
2) None
3) Unbound
4) As indicated in the horizontal section1) None
2) None
3) Unbound
4) None
(e) Supporting services for air
transport (CPC 746)
Selling and marketing of air
transport services1) Unbound
2) Unbound3) None other than:
3.1 that indicated in the horizontal section1) Unbound
2) Unbound3) The value added tax in use comprises 3 rates,
namely 7 per cent, 0 per cent and exempted.
VAT collection is based on a reciprocal basis.
3.2 Distribution through CRS is allowed onlyfor airlines offices and one General SalesAgent office3.3 Services providers must use Thai public
telecommunication network under
national telecommunication authorities
4) As indicated in the horizontal section 4) UnboundS/DCS/W/THA/Rev.1
Page 34Modes 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 Limitat ions on  National Treatment Additional Commitments
E. Rail Transport Services
(d) Maintenance and repair of
rail transport equipment(CPC 8868)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) (a) As indicated in the horizontal section
(b) Unbound for civil engineer1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(e) Supporting Services for rail
transport services (CPC743)
Passenger and freight
car cleaning services1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
Security services atrailway station1) Unbound
2) None
3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None
3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
F. Road Transport Services
Other non-scheduled
passenger transportation
(b) Freight transportation only
for frozen or refrigeratedgoods, bulk liquids or gasesand containerized freight
(CPC 71231 to 71233)1) Unbound
2) None3) (a) None other than that indicated in the
horizontal section
(b) Not less than half of the board of directors
of the company must be Thai nationality
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
Page 35Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of
natural persons
Sector or Sub-sector Limitations on Market Access Limitat ions on  National Treatment Additional Commitments
(c) Rental services of
passenger cars withoperator  (CPC 71222)1) Unbound
2) None3) (a) None other than that indicated in the
horizontal section(b) Not less than half of the board of directors
of the company must be Thai nationality
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
(c) Rental services of buses
and coaches with operator(CPC 71223)1) Unbound
2) None3) (a) None other than that indicated in the
horizontal section
(b) Not less than half of the board of directors
of the company must be Thai nationality
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) None
H. Services Auxiliary to All
Modes of Transport
(b) Storage and warehousing
services (CPC 742)1) Unbound
2) None3) None other than that indicated in the
horizontal section
4) As indicated in the horizontal section1) Unbound
2) None3) No limitations as long as foreign equity
participation does not exceed 49 per cent
4) NoneS/DCS/W/THA/Rev.1
Page 36
NOTE TO THE SCHEDULE
1. Where road, rail, inland waterways and related auxiliary services are not otherwise fully covered in this
schedule, a multimodal transport operator shall have the ability to rent or lease trucks, railway carriages orbarges, and related equipment, for the purpose of inland forwarding of cargoes, or have access to and use ofthese forms of multimodal activities on reasonable and non-discriminatory terms and conditions for the purposeof carrying out multimodal transport operations.
2. "Reasonable and non-discriminatory terms and conditions" means, for the purpose of multimodal
transport operations, the ability of multimodal transport operator to arrange for the conveyance of itsmerchandise on a timely basis, including priority over other merchandise which enter the port at a later date.
3. Definitions:
3.1 "cabotage":  for the purpose of this schedule, means the transportation or towage of passengers or
goods, between a port or place located in Thai waters  and another port or place located in Thai waters.
3.2 "Other forms of commercial presence for the supply of international maritime transport services":  for
the purpose of this schedule, means the ability for intern ational maritime transport service suppliers of other
members to undertake locally the following:
(a) Marketing and sales of maritime transport servi ces through direct contact with customers, from
quotation to invoicing, these services being those operated or offered by the service supplier itself;
(b)  The procurement, on their own account of any transport and related services, necessary for the supply
of the integrated service;
(c) The preparation of documentation concerning transport documents, customer documents, or other
document related to the origin and character of the goods transported;
(d) Setting up of any business arrangements (including participation in the stock of a company) and the
appointment of personnel recruited locally with any locally established shipping agency:  As indicatedin the horizontal section.
3.3 "Multimodal transport operator" means the person on whose behalf the bill of lading/multimodal
transport document, or any other document evidencing a contract of multimodal carriage of goods, is issued andwho is responsible for the carriage of goods pursuant to the contract of carriage.
3.4 "Freight forwarding services" means the activity consisting of organizing and monitoring shipment
operations on behalf of shippers, through the procurement of transport and related services, preparation of
documentation and provision of business information.
________________S/DCS/W/THA/Rev.1
Page 37THAILAND – FINAL LIST OF ARTICLE II (MFN) EXEMPTIONS
Sector or SubsectorDescription of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
Business services
- Auditing services Bilateral agreement based on
reciprocity treatmentCountries which allow Thai
nationals to practise auditing in
their territoriesIndefinite Reciprocal basis
- Publishing
newspapersThailand will grant permission
to a natural person of thecountries which have treatieswith ThailandCountries which have treaties
with the Thai GovernmentIndefinite Reciprocal basis
Computer reservation
system servicesOnly airlines/CRS partners
which are in Amadeus systemcan bring in and install theirown systems in ThailandCountries whose CRS operators
are in Amadeus system andintend to bring in and install thesystems to any travel agenciesin ThailandIndefinite To ensure that local operators are
able to make complete access to theAmadeus system within a certainperiod of timeS/DCS/W/THA/Rev.1
Page 38
Sector or SubsectorDescription of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
Transport services
- Selling and
marketing ofmaritime transportservices
- Selling and
marketing of airtransport servicesThe value added tax in use
comprises three rates, namely7 per cent, zero per cent andexempted.  VAT collection is
based on a reciprocal basis.- Countries which have the same
zero rate VAT system asThailand.
- Countries which exempt Thai
persons from VAT or othertaxes of similar nature by virtueof the treaties concluded or tobe concluded with Thailand.
- Countries which exempt
juristic persons constituted inaccordance with Thai law fromVAT or other taxes of similarnature on the basis of
reciprocity.
- Countries which do not levy
VAT or other taxes of similarnature on juristic personsconstituted in accordance with
Thai law on the basis of
reciprocityIndefinite Reciprocal basisS/DCS/W/THA/Rev.1
Page 39Sector or SubsectorDescription of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
International maritimetransport of cargoes1) Rights to carry all
products:  Treaty ofAmity and EconomicRelations between theKingdom of Thailandand the United States
of America
2) Cargo sharingThe United States of America 10 years Bilateral agreement
- Commercial Maritime
Navigation Agreementbetween the
Government of the
Kingdom of Thailandand the Government ofthe Socialist Republicof VietnamThe Socialist Republic of
Vietnam10 years Bilateral agreement
- Agreement of
Maritime Transportbetween theGovernment of theKingdom of Thailand
and the Government of
the People's Republicof ChinaThe People's Republic of China 10 years Bilateral agreementS/DCS/W/THA/Rev.1
Page 40
Sector or SubsectorDescription of measure
indicating its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
International roadtransport services
- Passenger
transportation
- Freight transportation
- Rental of non-
commercial vehicleswith/without driverReciprocity treatment Countries that have the
agreement on international roadtransport with ThailandIndefinite Reciprocal basis
Aircraft repair and
maintenance servicesThailand will grant permission
to airlines of those countries
which treat Thai carriers onreciprocal basis- Countries whose
airline is accepted as a
designated airline byThailand underbilateral air servicesagreements
- Countries whose
regulations do notprevent Thai carriersfrom performingsimilar activities in that
countryIndefinite Reciprocal basis
Service sectors stipulated
in the relevant articles ofthe Treaty of Amity andEconomic Relations
especially Articles 4 and
10Only American citizens and
entities are granted nationaltreatment with respect tooperating business and
providing services in ThailandThe United States of America 10 years Bilateral agreement
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