RESTRICTED  
  
S/C/W/431  
19 April 2023 
(23-2821) Page: 1/19 
Council for Trade in Services   
 
  
COMPILATION OF QUESTIONS RAISED FOR  
THE REVIEW O F ARTICLE II (MFN) EXEMPTIONS  
NOTE BY THE SECRETARIAT1 
1.  This document has been prepared at the request of the Council for Trade in Services for the fifth 
review of MFN exemptions. As agreed at the CTS meeting held on 8 December 2022 , and as indicated 
in the document outlining the procedural arrangements for the fifth review (JOB/SERV/CTS/7), this 
document compiles the questions submitted by Members on other Members ' MFN exemptions.2  
2.  The review is to be conducted on a question -and-answer basis, along sectoral lines. Delegations 
having received questions are expected to circulate their answers in writing and submit them by May 
or June, in advance of the dedicated meeting, which is sched uled to be held on 12 June 2023.  
 
_______________  
 
 
 
 
1 This document has been prepared under the Secretariat 's own responsibility and is without prejudice to 
the positions of Members and to their rights and obligations under the WTO.  
2 The following Members have submitted questions for the fifth review of MFN exemptions: Australia; 
Hong Kong, China; Japan; Republic of Korea; and Switzerland.  Introductory remarks from the Republic of 
Korea can  be found in the Annex.  
   
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Compilation of questions raised by Members   
(The page numbers in the second column refer to the sectoral compilation JOB/SERV/29/Rev.2)  
 
N° QUESTION TO  QUESTION  QUESTION FROM  
General question  
1.  All Members  For each of the MFN exemptions listed in the Secretariat 's sectoral compilation (JOB/SERV/29/Rev.2), we 
would appreciate it if all Members maintaining any MFN exemptions would respond to the following general 
questions:  
Please indicate whether the exemption has been used for any actual measure since the previous review in 
2016/17, and if so provide information on the use.  If the exemption has not been used, please explain why 
the conditions which created the need for the  exemption still prevail, and describe whether any action has 
been taken or is being contemplated to eliminate such exemption.  Please explain why if not.  Hong Kong, China  
All sectors  
2.  Afghanistan  
All entries  
(Page 2)  The exemptions appear to be covered by GATS exceptions and not MFN inconsistent. Would Afghanistan 
consider removing these exemptions?  If not, please explain the rationale for maintaining such exemptions.  
 
Why the exemptions  are needed despite the excepti on provided by Article V of GATS?  Hong Kong, China  
3.  Brunei Darussalam  
(Page 3)  
 Regarding the MFN exemption measures, "Preferences for entry and temporary stay of workers from traditional 
sources of supply. ", please confirm if the exemption measure pertains to measures affecting natural persons 
seeking access to the employment market, which are carved out by paragraph 2 of Annex on Movement of 
Natural Persons Supplying Services under the Agreement, irrespective of the period of stay.  Republic  of Korea  
4.  Cyprus  
(Page 6)  
 Regarding the MFN exemption measure, "Permission for limited numbers of nationals of the European Union 
(EU) Member States to be employed or to exercise professions in specific occupations in Cyprus in accordance 
with criteria to be established unilaterally by Cyprus or in future agreements between Cyprus and the EU 
Member States ", please confirm if the exemption measure pertains to measures affecting natural persons 
seeking access to the employment market, which are ca rved out by paragraph 2 of Annex on Movement of 
Natural Persons Supplying Services under the Agreement.  Republic of Korea  
 
5.  Estonia  
(Page 9)  
 Regarding the MFN exemption measure, "The nationals of countries other than Estonia are given preferential 
treatment when granting permits for entry, stay, and work in Estonia to natural persons providing services 
(other than essential persons as defined in I Horizontal commitments in the Schedule of Specific Commitments 
of Estonia on trade in services) on the basis  of reciprocity established by agreements between Estonia and 
these countries. ", please confirm if the exemption measure pertains to measures affecting natural persons 
seeking access to the employment market, which are carved out by paragraph 2 of Annex on  Movement of 
Natural Persons Supplying Services under the Agreement.  Republic of Korea  
6.  European Union  
(Page 11)  
 Regarding the MFN exemption measure, "For citizens of Commonwealth countries with a grandparent born in 
the UK, the UK waives the requirement for a work permit in all services sectors. ", please confirm if the 
exemption measure pertains to measures affecting natural persons seeking access to the employment market, 
which are carved out by paragraph 2 of Annex on Movement of Natural Per sons Supplying Services under the 
Agreement.  Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
7.  European Union  
(Page 11)  
 Regarding the MFN exemption measures, "Measures based on existing or future bilateral agreements between 
the European Communities and San Marino, Monaco, Andora, Vatican City State and the countries and 
principalities concerned, providing for: b) waiving the requirement of work permits for natu ral persons 
supplying services ", please confirm if the exemption measures pertain to measures affecting natural persons 
seeking access to the employment market, which are carved out by paragraph 2 of Annex on Movement of 
Natural Persons Supplying Services under the Agreement.  Republic of Korea  
8.  European Union  
(Page 12)  Regarding the MFN exemption measures, "Measures based upon bilateral agreements between Italy and third 
countries guaranteeing work permits for seasonal workers ", please confirm if the exemption measures pertain 
to measures affecting natural persons seeking access to the employment market, which are carved out by 
paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the Agreement.  Republic of Korea  
9.  European Union  
(Page 12)  Regarding the MFN exemption measures, "Measures based upon bilateral agreements between Community 
Member States and European and Mediterranean countries guaranteeing work permits, for the purposes of 
temporary contract work, on the basis of contracts between an employer of the third country concerned and 
a company in the Member State concerned, and which permit limited numbers of workers from the countries 
concerned to be employed in certain service sectors;  th e numbers are subject to variation according to criteria 
established in the agreement. ", please confirm if the exemption measures pertain to measures affecting natural 
persons seeking access to the employment market in the forms of employment contracts, wh ich are carved 
out by paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the Agreement, not 
in the forms of services supplying contracts.  Republic of Korea  
10.  Finland  
(Page 13)  This exemption was removed in the revised offer for t he Doha round negotiation.  In this regard, please advise 
whether the conditions which created the need for the exemption still prevail.  For Sweden, the exemption 
appears to be stemmed from bilateral investment treaty which should already be covered by GA TS Article V 
exception. Please explain the need for maintaining this exemption.  Hong Kong, China  
11.  Guatemala  
(Page 14,  
4th and 5th entries)  In the last review, Guatemala indicated that it had started an internal process of review to examine whether 
the relevant exemptions were still pertinent.  In this regard, please provide an update of the internal review 
and advise whether the conditions which created the need for the exemptions still prevail.  Hong Kong, China  
12.  Indonesia  
(Page 16)  
 Regarding the MFN exemption measure, "Low level occupations are reserved for Indonesian citizens. Based on 
Government Policy, limited exemptions may be granted to citizens of certain countries. ", please confirm if the 
exemption measure pertains to measures  affecting natural persons seeking access to the employment market, 
which are carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the 
Agreement.  Republic of Korea  
13.  Jamaica  
(Page 16)  
 Regarding the MFN exemption measure, "The work permit requirement will be waived for citizens of the 
countries indicated in column 3. ", please confirm if the exemption measure pertains to measures affecting 
natural persons seeking access to the employment market, which are carved out by paragraph 2 of Annex on 
Movement of Natural Persons Supplying Services under the Agreement.  Republic of Korea  
14.  Jordan  
(Page 17,  
Land use)  
 Please explain which countries are included in "Arab countries ". Japan  
15.  Kazakhstan  
all entries  
(Page 18)  The exemptions appear to be covered by GATS exceptions and not MFN inconsistent. Would  Kazakhstan 
consider removing these exemptions?  If not, please explain the rationale for maintaining such exemptions.  
 
Why the exempt ions are needed despite the exception provided by Article V of GATS?  Hong Kong, China    
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N° QUESTION TO  QUESTION  QUESTION FROM  
16.  Lao PDR  
(Page 18) The exemption appear s to be covered by GATS exceptions and not MFN inconsistent. Would  Lao PDR  consider 
removing th is exemption?  If not, please explain the rationale for maintaining such exemption.  
 
Why the exemption  is needed despite the exception provided by Article V of G ATS? Hong Kong, China  
17.  Liberia  
3rd entry  
(Page 19)  The exemption appear s to be covered by GATS exceptions and not MFN inconsistent. Would Liberia consider 
removing th is exemption?  If not, please explain the rationale for maintaining such exemption.  
 
Why the exemption is needed despite the exception provided by Article V of GATS?  Hong Kong, China  
18.  Liechtenstein  
(Page 19)  
 Regarding the MFN exemption measure, "To mutually grant permits of temporary stay and permanent 
residency in the territory of the parties, without certain limitations, to citizens of the parties of the agreements 
on temporary stay and permanent residency between Liechtenstein and Switzerland. ", please confirm if the 
exemption measures pertain to measures affecting natural persons seeking access to the employment market, 
which are carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the 
Agreement, irrespective of the period of stay.  Republic of Korea  
19.  Malaysia  
(Page 22)  
 Regarding the MFN  exemption measure, "Liberalization of measures affecting movement of foreign semi -
skilled and unskilled workers into Malaysia may be carried out in a differentiated manner based on reasons 
including proximity, either contiguous or regional, religious and/or cultural compatibility ", please confirm if the 
exemption measures pertain to measures affecting natural persons seeking access to the employment mar ket, 
which are carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the 
Agreement, irrespective of the period of stay.  Republic of Korea  
20.  New Zealand  
(Page 24)  
 Regarding the MFN exemption measures applied to Kiribati , "More favourable entry conditions possible for up 
to 20 Nationals each year for employment purposes ", please confirm if the exemption measures pertain to 
measures affecting natural persons seeking access to the employment market, which are carved out by 
paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the Agreement, irrespective 
of the period of stay.  Republic of Korea  
21.  New Zealand  
(Page 24)  
 Regarding the MFN exemption measures applied to Tuvalu, "More favourable entry conditions possible for up 
to 80 Nationals at any one time for employment purposes ", please confirm if the exemption measures pertain 
to measures affecting natural persons seeki ng access to the employment market, which are carved out by 
paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the Agreement, irrespective 
of the period of stay.  Republic of Korea  
22.  Peru 
(Page 27)  
 Regarding the MFN exemption measure, "Nationals of a country that has a reciprocal labour agreement or an 
agreement on dual nationality or foreign personnel recruited under bilateral or multilateral agreements 
concluded by the Government of Peru are not su bject to the limitations on recruitment of foreign workers, 
which establish a maximum period of three years and maximum percentage of 20 per cent of the total number 
of employees or 30 per cent of the total payroll. ",    please confirm if the exemption mea sure pertains to 
measures affecting natural persons seeking access to the employment market, which are carved out by 
paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the Agreement, irrespective 
of the period of stay.  Republic of  Korea  
23.  Philippines  
(Page 27)  
 Regarding the MFN exemption measure, "A special visa category is provided for traders and investors of 
countries with which the Philippines has concluded treaties on entry rights for traders and investors. Under 
this special category, the labor market test is waived and simplified entry proced ures are provided. ", please 
confirm if the exemption measure pertains to measures affecting natural persons seeking access to the 
employment market, which are carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying 
Services under the Ag reement, irrespective of the period of stay.  Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
24.  Russia n Federation  
(Page 28)  The exemption appear s to be covered by GATS exceptions and not MFN inconsistent. Would the Russia n 
Federation  consider removing th is exemption?  If not, please ex plain the rationale for maintaining such 
exemption.  
 
Why the exemption is needed despite the exception provided by Article V of GATS?  Hong Kong, China  
25.  Seychelles  
Commercial 
presence (Page  29) 
 The exemption appear s to be covered by GATS exceptions and not MFN inconsistent. Would  Seychelles 
consider removing th is exemption?  If not, please explain the rationale for maintaining such exemption.  
Why the exemption is needed despite the exception provided by Article V of  GATS?  Hong Kong, China  
26.  Singapore  
(Pages 30 to 31, all 
entries)  It is noted that Singapore will periodically review these exemptions in the light of international developments 
as indicated in the column of "intended duration ".  Would Singapore please provide information about the 
latest reviews for these exemptions, in cluding the timing and the outcome of the reviews?   For the second 
entry on page  30, is the concern already covered by GATS Article V exception?  Hong Kong, China  
27.  Singapore  
(Page 30)  
 
 Regarding the MFN exemption measure, "Preference for workers from traditional sources of supply ", please 
confirm if the exemption measure pertains to measures affecting natural persons seeking access to the 
employment market, which are carved out by paragr aph 2 of Annex on Movement of Natural Persons Supplying 
Services under the Agreement, irrespective of the period of stay.  Republic of Korea  
28.  Solomon Islands  
(Page 31)  
 
 Regarding the MFN exemption measure, "Depending on the progress made within the Melanesian Spearhead 
Group, members of the Group may have recourse to waivers with respect to normal government approval and 
registration for foreign investors and measures affecting the entry and temporary stay of natural persons. ", 
please confirm if the exemption measure pertains to measures affecting natural persons seeking access to the 
employment market, which are carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying 
Services under the Agreement, irrespective of the period of stay . Republic of Korea  
29.  Sweden  
(Page 31)  This exemption was removed in the revised offer for the Doha round negotiation.  In this regard, please advise 
whether the conditions which created the need for the exemption still prevail.  For Sweden, the exemption 
appears to be stemmed from bilateral investment treaty which should already be covered by GATS Article V 
exception.  Please explain the need for maintaining this exemption.  Hong Kong, China  
30.  Switzerland  
(Page 32)  
 Regarding the MFN exemption me asures, "To mutually grant permits of temporary stay and permanent 
residency in the territory of the parties, without certain limitations, to citizens of the parties of the agreements 
on temporary stay and permanent residency between Switzerland and the Pr incipality of Liechtenstein. ", please 
confirm if the exemption measures pertain to measures affecting natural persons seeking access to the 
employment market, which are carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying 
Services un der the Agreement, irrespective of the period of stay.  Republic of Korea  
31.  Switzerland  
(Page 33)  In the last review, Switzerland indicated that such measure was no longer needed and considerably large in 
scope, and that Switzerland was ready to revise its exemption.  Please provide an update in this regard.  Hong Kong, China  
32.  Tajikistan  
all entries  
(Pages 34 and 35) The exemptions appear to be covered by GATS exceptions and not MFN inconsistent. Would  Tajikistan consider 
removing these exemptions?  If not, please explain the rationale for maintaining such exemptions.  
Why the exemptions are needed despite the exceptio n provided by Article V of GATS?  Hong Kong, China    
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N° QUESTION TO  QUESTION  QUESTION FROM  
33.  United Kingdom  
1st entry  
(Page 38)  The exemption appear s to be covered by GATS exceptions and not MFN inconsistent. Would the United 
Kingdom consider removing th is exemption?  If not, please explain the rationale for maintaining such 
exemption.   
 
Work permit requirement alone should not constitute an MFN breach if it is simply an immigration measure, 
in accordance with the GATS Annex on Movement of Natural Persons Supplying Services.  Please explain the 
need for maintaining this exemption.  Hong Kong, China  
34.  United Kingdom  
(Page 38)  
 Regarding the MFN exemption measure, "For citizens of Commonwealth countries with a grandparent born in 
the UK, the UK waives the requirement for a work permit in all services sectors. ", please confirm if the 
exemption measure pertains to measures affecting natural persons seeking access to the employment market, 
which are carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the 
Agreement, irrespective of the period of stay.  Republic of Korea  
35.  Vanuatu  
(Page 47)  
 Regarding the MFN exemption measure, "Citizens and permanent residents of Melanesian Spearhead Group 
Countries may be granted a waiver from the normal investment and right of temporary sojourn obligations of 
Vanuatu law. ", please confirm if the exemption measure pertains to measures affecting natural persons seeking 
access to the employment market, which are carved out by  paragraph 2 of Annex on Movement of Natural 
Persons Supplying Services under the Agreement, irrespective of the period of stay.  Republic of Korea  
Business services  
Professional Services  
 
  Comment from Republic of Korea  
In this subsector, there are 22 MFN exemptions in total, among which 12 are MFN exemptions based on 
reciprocity, over 50 percent of the total MFN exemptions. This could give the impression that MFN exemptions 
based on reciprocity are a norm rather than an exception in this subsector. As Hong Kong, China pointed out 
at the second review back in November 2004, Korea is also concerned that the maintenance of an MFN 
exemption on the basis of reciprocity would preclude the negotiation of specific commitments in this particular 
subsector. Th is is all the more so coupled with the prevalence of nationality requirements in this subsector. 
Against this backdrop, Korea focuses on the issue of whether the reciprocity -based MFN exemptions are based 
on any international agreements.  Republic of Korea  
36.  Brunei Darussalam  
(Page 47)  
 Do the conditions that created the need for the MFN exemptions still prevail? Could the Member please provide 
an update as to whether it is considering removal of the MFN exemption?  Australia  
37.  Dominican Republic  
(Page 49) Regarding the four reciprocity -based MFN exemptions under legal services, auditing and accounting services, 
dental, physiotherapy, medical, pharmaceutical and nursing services, architectural and engineering services, 
we wonder whether these exemptions are based on any international agreements.  Republic of Korea  
38.  Honduras  
(Page 49)  Regarding the reciprocity -based MFN exemption, "Authorization for the exercise of professional activities is 
granted on the basis of reciprocity ", we wonder whether this exemption is based on any international 
agreements.  Republic of Korea  
39.  Jordan  
(Page 49)  
 Regarding the reciprocity -based MFN exemption under auditors and pharmacists, "Temporary access for non -
Jordanian is allowed to duly qualified auditors and pharmacists whose countries grant reciprocal treatment to 
Jordanians. ", we wonder whether this exemp tion is based on any international agreements.  Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
40.  Jordan  
(Page 50)  
 Regarding the reciprocity -based MFN exemption under geologists / geological engineers, "Temporary access 
for non -Jordanian geologists / geological engineers may be allowed by Cabinet permission, and only if 
Jordanians are granted reciprocal treatment. ", we wonder whether this exemption is based on any international 
agreements.  Republic of Korea  
41.  Montenegro  
(Page 50)  
 Regarding the reciprocity -based MFN exemption under legal services, we wonder whether this exemption is 
based on any international agreements . Republic of Korea  
42.  North Macedonia  
(Page 51)  
 Regarding the reciprocity -based MFN exemption under legal services, "Apart from consultancy services, other 
legal services provided by advocates, i.e. attorneys who are members of the Montenegrin Bar Association and 
registered in the Association 's Register may be provided subject to reciprocity. ", we wonder whether this 
exemption is based on any international agreements.  Republic of Korea  
43.  Panama  
(Page 51)  
 Regarding the reciprocity -based MFN exemption, "Authorization to exercise a profession is granted on the basis 
of reciprocity. ", we wonder whether this exemption is based on any international agreements.  Republic of Korea  
44.  Singapore  
(Page 51)  
 Do the cond itions that created the need for the MFN exemption still prevail? Could the Member please provide 
an update as to whether it is considering removal of the MFN exemptions?  Australia  
45.  Türkiye  
(Page 51)  
 Regarding the MFN exemption measure, "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 Tu rkey.", we wonder whether the conditions which created the need for this 
exemption still prevail and if so, please specify them.  Republic of Korea  
46.  Türkiye  
(Page 52)  
 Regarding the reciprocity -based MFN exemption under 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 th e 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. ", we wonder 
whether this exemption is based on any international agreements.  Republic of Korea  
47.  Venezuela, 
Bolivarian Republic 
of 
(Page 52)  
 Regarding the MFN exemption measure, "Restricted to national enterprises, professional services governed by 
special laws, some of which specify as a condition for exercise of the profession that Venezuelan professionals 
should receive the same treatment in countries whose professionals wish to exercise in Venezuela (physicians, 
engineers, lawyers, architects, veterinary surgeons, pharmacists, economists). ", we wonder whether this 
exemption is based on any international agreements.  Republic of Korea  
Business Services  
Other Business Services  
48.  Canada  
(Page 53)  
 Regarding the MFN exemption measure under services incidental agriculture, "Temporary entry of agricultural 
workers from countries with which Canada has signed a memorandum of understanding is subject to an 
accelerated process for labour certification. ", please confirm if the exemption measure pertains to measures 
affecting natural persons seeking access to the employment market, which are carved out by paragraph 2 of 
Annex on Movement of Natural Persons Supplying Services under the Agreement, irrespective of the period of 
stay. Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
49.  Costa Rica  
(Page 54)  
 Regarding the reciprocity -based MFN exemption measure under advertising services, "Import of commercial 
shorts from outside Central America is subject to a tax of 100 per cent of value but th e 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. ", we 
wonder whether t his exemption is based on any international agreements.  Republic of Korea  
50.  European Union  
(Page 54)  
 Regarding the reciprocity -based MFN exemption measure under publishing, "Foreign participation in companies 
in Italy exceeding 49% of the capital and voting rights, subject to a condition of reciprocity. ", we wonder 
whether this exemption is based on any international agreements.  Republic of Korea  
51.  Georgia  
(Page 54)  
 Regarding the reciprocity -based MFN exemption measure under fishing related services, "Access to Georgian 
waters for fish catches is granted on the basis of reciprocity. ", we wonder whether this exemption is based on 
any international agreements.  Republic  of Korea  
52.  Malaysia  
(Page 54)  
 Regarding the MFN exemption measure under advertising services, "20 per cent foreign content limitation for 
advertising is waived for these countries. ", we wonder whether the conditions which created the need for this 
exemption still prevail and if so, please specify them.  Republic of Korea  
53.  New Zealand  
(Page 54)  
 Regarding the MFN exemption measure under interpretation services, "More favourable entry  conditions 
possible for nationals of countries listed in column (3) with requisite skills as interpreters for employment for 
up to two years in tourism -related industries ", please confirm if the exemption measure pertains to measures 
affecting natural per sons seeking access to the employment market, which are carved out by paragraph 2 of 
Annex on Movement of Natural Persons Supplying Services under the Agreement, irrespective of the period of 
stay.  Republic of Korea  
Communication Services  
Postal Services  
54.  Türkiye  
(Page 55)  Regarding the reciprocity -based MFN exemption measure, "To apply, on the basis of reciprocity, reduction in 
the prices of letter mail. ", we wonder whether this exemption is based on any international agreements.  Republic of Korea  
Communication Services  
Telecommunication Services  
55.  Argentina  
(Page 56)  Please explain whether the condition for this exemption (development of domestic satellite systems) is still 
valid and whether Argentina conducted any review on the effectiveness of the reciprocity arrangement since 
the last review.  Japan  
56.  Brazil  
(Page 57)  Brazil in the third review in 2010/11 indicated that it had been studying this exemption carefully in order to 
find a higher level of harmonization between th e Brazilian and international regulatory frameworks.  Please 
provide updates about this exemption, including a list of measures or international agreements implemented 
since the last review.  Do the conditions which created the need for the exemptions stil l prevail?  Hong Kong, China  
57.  Colombia  
(Page 57)  Please explain on what ground Colombia still believes the preferential treatment limited to Andean Group 
countries is still beneficial to its economy, and whether Colombia conducted any review to evaluate the benefit 
of it. Japan  
58.  India  
(Pages 57 to 58)  In the third review in 2010/2011, India acknowledged that policy reforms in the telecommunication sector was 
an ongoing process, and it was examining the possibility of relaxing the exemption in this sector.  Please give 
an update of the review and advise whether the conditions which created the need for the exemptions still 
prevail.    Hong Kong, China  
59.  Türkiye  
(Page 59)  
 Regarding the reciprocity -based MFN exemption measure under telecommunication services which is applied 
to Iran and Syria, "To apply, on the basis of reciprocity, reduction in the fees for the transit land connections 
and the usage of satellite ground stat ions.", we wonder whether this exemption is based on any bilateral or 
plurilateral agreements.  Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
60.  United States of 
America  
(Page 60)  Regarding the column on "the conditions creating the need for the exemption ", please clarify if "full mark et 
access and national treatment " refer to the committed regime or de facto regime?  What do "certain markets " 
refer to?  We note that this exemption was removed in the revised offer for the Doha round negotiations, does 
it mean that the conditions which c reated the need for the exemptions no longer prevail?  Hong Kong, China  
Communication Services  
Audiovisual Services  
61.  Australia  
(Page 64)  
 Regarding the MFN exemption measures, "Measures taken to respond to any unreasonable measures imposed 
on Australian services or service suppliers by another Member ", please elaborate on or specify 'any 
unreasonable measures '. Republic of Korea  
62.  Austria  
(Page 65)  
 Regarding the MFN exemption measure, "Preferential treatment of audiovisual works meeting Europe an origin 
criteria regarding screen -time access ", we wonder whether this exemption is based on any international 
agreements.  Republic of Korea  
63.  Croatia  
(Page 72,  
1st and 3rd entries)  
or the European 
Union  We note that the two exemptions mentioned apply to "Parties to the Council of Europe Convention on 
Transfrontier Television or other European countries with whom an agreement may be concluded " and 
"European countries " respectively.  Please explain whether the conditions which created the need for such 
exemptions still prevail after Croatia has become EU member state since 2013.  Please provide a list of 
countries who are not EU member states and to which these exemptions apply.  Hong Kong, China  
64.  European Union  
(Page 78,  
3rd entry )  
 Please explain which countries are included in "European countries ". Japan  
65.  European Union  
(Page 78)  
 Regarding the MFN exemption measure under distribution of audiovisual works, "Redressive duties which may 
be imposed in order to respond to unfair pricing practices, by certain third countries distributors audiovisual 
works. ", please elaborate on or specify  'unfair pricing practices '. Republic of Korea  
66.  European Union  
(Page 78)  
 Regarding the MFN exemption measures, "Measures taken to prevent, correct or counterbalance adverse, 
unfair or unreasonable conditions or actions affecting EC audiovisual services, products or service providers, 
in response to corresponding or comparable actions taken by other Members. ", please  elaborate on or specify 
'adverse, unfair or unreasonable conditions or actions '. Republic of Korea  
67.  European Union  
(Page  79,  
2nd entry)  Please explain which countries are included in "European countries ". Japan  
68.  European Union  
(Page 80)  
 Regarding the reciprocity -based MFN exemption measure under television and radio broadcasting services, 
"Foreign participation in companies in Italy exceeding 49% of the capital and voting rights, subject to a 
condition of reciprocity. ", we wonder if this e xemption is based on any international agreements.  Republic of Korea  
69.  Liechtenstein  
(Page 89)  
 Regarding the MFN exemption measures, "Concessions for the operation of radio or television broadcast 
stations may be granted to persons of countries other than Liechtenstein. ", we wonder whether these 
exemptions are based on any international agreements.  Republic of Korea  
70.  Poland  
(Page 97)  
 Regarding the MFN exemption measure under motion picture and video tape production and distribution 
services, "Preferential treatment of audiovisual works, including preferential access to funding ", we wonder 
whether this exemption is based on any international agreements.  Republic of Korea  
71.  Slovenia  
(Page 103)  
 Regarding the MFN exemption measure, "Preferential treatment of audiovisual works meeting European origin 
criteria regarding screen -time access. ", we wonder whether this exemption is based  on any international 
agreements.  Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
72.  Tajikistan  
(Page 105)  
 Regarding the MFN exemption measures, "Measures granting the benefit of support programs to audio -visual 
works, including television and radio programs, and suppliers of such works meeting certain origin criteria. ", 
we wonder whether these exemptions are based on any international agreements.  Republic of Korea  
73.  United Kingdom  
(Page 107,  
1st entry)  
 Please advise whether this exemption has been used for actual measure. If so, please provide examples of the 
redressive duties imposed with the countries involved.  If not, please explain why the conditions which created 
the need for the exemptions still pr evail.   Hong Kong, China  
74.  United Kingdom  
(Page 107)  
 Regarding the MFN exemption measures, "Redressive duties which may be imposed in order to respond to 
unfair pricing practices, by other WTO Members distributors of audiovisual works. ", please elaborate on or 
specify 'unfair pricing practices '. Republic of Korea  
75.  United Kingdom  
(Page 108,  
4th entry)  As regards the "countries to which the measures applies " column, please provide a list of countries whose 
cultural cooperation may be desirable.  Is there any objective criteria in drawing up the above list?  Hong Kong, China  
76.  United Kingdom  
(Page 108)  
 Regarding the MFN measures, "Measures taken to prevent, correct or counterbalance adverse, unfair or 
unreasonable conditions or actions affecting UK audiovisual services, products or service producers, in 
response to corresponding or comparable actions taken by other Members ", please elaborate on or specify 
'adverse, unfair or unreasonable conditions or actions '. Republic of Korea  
Construction and Related Engineering Services  
77.  Indonesia  
(Page 114)  In the last review, Indonesia indicated that the exemption fell under government procurement but it was not 
in a position or had any future plan to remove this exemption.  As this exemption should not be MFN 
inconsistent due to GATS Article XIII exception, please explain why there is a need to be maintained.  Hong Kong, China  
78.  Liechtenstein  
(Page 114)  
 Regarding the reciprocity -based MFN exemption measure, "The right of commercial presence and the right of 
presence of natural persons is dependent on reciprocity for service providers from Liechtenstein ", we wonder 
whether this  exemption is based on any international agreements.  Republic of Korea  
Distribution Services  
79.  Liechtenstein  
(Page 114)  
 Regarding the MFN exemption measure, "To grant work permits, without certain limitations, to employees of 
establishment of enterprises of member countries of the Convention establishing the European Free Trade 
Association (EFTA), the establishment 's activity being commerce in goods ", please confirm if the exemption 
measure pertains to measures affecting natural persons seeking  access to the employment market, which are 
carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the Agreement, 
irrespective of the period of stay.  Republic of Korea  
80.  Switzerland  
(Page 115)  
 Regarding the MFN exempt ion measure, "To grant work permits, without certain limitations, to employees of 
establishment of enterprises of member countries of the Convention establishing the European Free Trade 
Association (EFTA), the establishment 's activity being commerce in goo ds", please confirm if the exemption 
measure pertains to measures affecting natural persons seeking access to the employment market, which are 
carved out by paragraph 2 of Annex on Movement of Natural Persons Supplying Services under the Agreement, 
irrespe ctive of the period of stay.  Republic of Korea  
Educational Services  
81.  Russian Federation  
(Page 116)  
 Regarding the MFN exemption measures with respect to opening and activity of branches, we wonder whether 
the conditions which created the need for this exemption still prevail and if so, please specify them.  Republic of Korea  
Financial Services    
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N° QUESTION TO  QUESTION  QUESTION FROM  
82.  Austria  
(Page 116)  We note the growth and development of the Austrian financial services sector since the inscription of the MFN 
reservation in 1994.  Could you indicate whether an economic needs test is still applied and if so, whether it is 
applied on a discriminatory basis  (reciprocity) as outlined in the exemption?  Switzerland  
83.  Austria  
(Page 116)  
or the European 
Union  As the list of countries to which the measure applies is subject to further consideration, would Austria or the 
European Union provide an updated list?  As regards the column on "the conditions creating the need for the 
exemption ", it is stated that countr ies not indicated in the above list are presumed not to offer competitive 
opportunities and effective market access to Austrian service suppliers, are there any objective criteria to 
determine the above list?  Hong Kong, China  
84.  Austria  
(Page 116)  
 Regarding the reciprocity -based MFN exemption measure under licensing of branches or subsidiaries of foreign 
financial service suppliers, "The requirement of an economic interest test bound in the Austrian Schedules is 
waived for countries indicated in colu mn 3) ", we wonder whether this exemption is based on any international 
agreements.  Republic of Korea  
85.  Brunei Darussalam  
(Page s 117 and 
118) Do the conditions that created the need for these MFN exemptions still prevail? Could the Member please 
provide an update as to whether it is considering removal of the MFN exemptions?  Australia  
86.  Brunei Darussalam  
(Page 117)  
 Regarding the MFN exemption measure, "Treatment with respect to the granting of approval to establish 
offshore banks and merchant banks, to expand existing operations and conduct new activities in the financial 
services sector may be accorded to service suppliers of another member in a differentiated manner or on the 
basis of reciprocity and at the discretion of the relevant authority. ", we wonder whether this exemption is 
based on any international agreements.  Republic of Korea  
87.  Brunei Darussal am 
(Page 117)  As inscribed, the MFN exemption states that in order to expand or conduct new activities in financial services 
reciprocity can be required, that access between services suppliers may be differentiated and that the relevant 
authorities exercis e discretion in granting approvals. In practice has reciprocity been required to obtain 
authorisation to supply? Could you please indicate whether formal guidelines exist that are applied by the 
regulator in determining whether to approve new or expanded a ctivities once reciprocity has been determined? 
Has the legal framework been updated and do the circumstances for this exemption still prevail?  Switzerland  
88.  Canada  
(Page 118,  
1st entry)  Please provide a list of those reciprocal arrangements and if they contain measures which go beyond licensing 
and qualifications requirements.  In the third review in 2010/2011, Canada said that it would endeavour to 
provide a response on the above question upon the completion of the consultations with the regulator.  Hong Kong, China  
89.  Canada  
(Page 118)  
 Regarding the reciprocity -based MFN exemption measure under insurance intermediation agency services, 
"Preferential access to the Ontario insurance services market is provided to non -resident individual US 
insurance agents. ", we wonder whether this exemption is based on any international agreements.  Republic of Korea  
90.  Canada  
(Page 118)  
 Regarding the MFN exemption measure under financial services, including lending of all types and trading for 
own account of certain securities by loan and investment companies, "Preferential treatment in Quebec for 
allocation of licences is provided by the Province of Quebec to loan and investment companies incorporated 
under the laws of the Parliament of the United Kingdom and Ireland for purposes of obtaining a licence to carry 
on business. ", we wonder whether the conditions which created the need for this  exemption still prevail and if 
so, please specify them.  Republic of Korea  
91.  Canada  
(Page 118)  For Québec an exemption is inscribed for certain companies incorporated in Great Britain and Northern Ireland, 
as well as in Ireland. Could you indicate what a re the specific legal bases for this exemption?   Which companies 
are covered according to your legislation? Are these rights "grandfathered " for companies with long -standing 
access or is the right "rolling " and available to companies newly incorporated in the United Kingdom or Ireland?    Switzerland    
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N° QUESTION TO  QUESTION  QUESTION FROM  
92.  Colombia  
(Page 119)  
 Regarding the MFN exemption measure, "Access to the Colombian market through the commercial presence 
of foreign suppliers of financial services depends on whether or not the country of origin of such suppliers 
grants satisfactory possibilities of access to their markets for Colombian suppliers of financial services ", we 
wonder whether this exemption is based on any international agreements and also whether the conditions 
which created th e need for this exemption still prevail and if so, please specify them.  Republic of Korea  
93.  Côte d 'Ivoire   
(Page 119)  
 Regarding the reciprocity -based MFN exemption measure under brokerage and agency services in the 
insurance sector, "Access to the Ivorian brokerage and agency services market for foreign natural persons 
depends on the possibilities of reciprocal access for Ivorian suppliers in the countries concerned. ", we wonder 
whether this exemption is based on any international agreements.  Republic of Korea  
94.  European Union  
(Page 121)  This exemption was removed in the revised offer for the Doha round negotiation.  In this regard, please advise 
whether the conditions which created the need for the exemption still prevail.  It is noted that the exemption 
applies to Switzerland based on a bilateral agreement but Switzerland has not scheduled the same exem ption, 
please advise whether it is still necessary to maintain this exemption.  Hong Kong, China  
95.  Honduras  
(Page 122)  
 Regarding the reciprocity -based MFN exemption measure, "The opening of branches or agencies of foreign 
banks may be subject to reciprocity. ", we wonder whether this exemption is based on any international 
agreements.  Republic of Korea  
96.  Hungary  
(Page 122)  Regarding the reciprocity -based MFN exemption measure, "Commitments undertaken under mode (3) may be 
subject to reciprocity re quirement. ", we wonder whether this exemption is based on any international 
agreements.  Republic of Korea  
97.  Hungary  
(Page 122)  A reciprocity requirement is reserved for all financial services provided under mode  3.  We note that, in 
practice, Hungary generally has open regulation for financial service suppliers. In the period since the last 
review, has Hungary applied a reciprocit y requirement? Document GATS/EC/157 dated 7 May 2019 notes on 
page 118 that "Legislation permitting market access of branches is currently being prepared ". What is the legal 
reference for this new legislation and does it foresee a reciprocity requirement f or branches?  Switzerland  
98.  Indonesia  
(Page 123)  
 Indonesia stated in the 2017 MFN Exemptions Review that the decree that necessitated its MFN exemption for 
banking services was suspended. Noting this, does the need for this MFN exemption still prevail?  Australia  
99.  Indonesia  
(Page 123)  In the last review, Indonesia mentioned that the exemption has been suspended in the law and was no longer 
applied to Indonesia 's banking sector.  Would Indonesia consider removing this exemption?  Please explain 
why if not.  Hong Kong, China  
100.   Indonesia  
(Page 123)  Regarding the reciprocity -based MFN exemption measure under banking services, "Measures relating to a 
joint-venture bank of national and foreign origin under which entry of a foreign bank in Ind onesia is allowed 
on a reciprocal basis (pursuant to Articles 14(3) of the Ministry of Finance Decrees No. 220/KMK.017/1993 
dated 26  February 1993). ", we wonder whether this exemption is based on any international agreements.  Republic of Korea  
101.   Indonesia  
(Page 123)  Regarding the reciprocity -based MFN exemption measure under banking services, "With respect to joint -
venture banks, licences can only be granted to foreign banks of countries which adopt reciprocal policies 
regarding Indonesian banks. ", we wonder whether this exemption is based on any international agreements.  Republic of Korea  
102.   Israel  
(Page 123)  In the last review, Israel indicated that no foreign supplier as of the last review in 2017 had been denied a 
licence to supply financial services in Israel on the basis of reciprocity, as provided  in this exemption.  If so, 
please explain whether the conditions which created the need for the exemption still prevail and if Israel would 
consider removing this exemp tion. Hong Kong, China    
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N° QUESTION TO  QUESTION  QUESTION FROM  
103.   Israel  
(Page 123)  Regarding the MFN exemption measure under banking, "A license may be granted to the establishment of 
foreign service supplier, to the country of origin of which grants Israeli suppliers access to its market in the 
form of similar commercial presence. ", we wonder whether the conditions which created the need for this 
exemption still prevail and if so, please specify them and we also wonder whether this exemption is based on 
any international agreements.  Republic of Korea  
104.   Israel  
(Page 123)  During the last review Israel indicated that "[n]o foreign supplier up to that moment had been denied a license 
to supply financial services in Israel on the basis of reciprocity, as provided in the specified MFN exemption. " 
(S/C/M/131 para. 1.44) Has Israel applied the reciprocity requirement since the last review or can it again 
confirm that no foreign financial services supplier has been denied a license on the basis of reciprocity?  Switzerland  
105.   Lichtenstein  
(Page 123) 
 Regarding the MFN exemption measure under insurance services, "To grant permit for establishment to 
insurance companies from countries other than Liechtenstein only to companies which are supervised by the 
Swiss insurance supervision authority ", we w onder whether the conditions which created the need for this 
exemption still prevail and if so, please specify them.  Republic of Korea  
106.   Mauritius  
(Page 124)  
 Regarding the reciprocity -based MFN exemption measure, "Restriction on commercial presence and cross -
border supply to suppliers of other countries on the basis of reciprocity. ", we wonder whether this exemption 
is based on any international agreements.  Republic of Korea  
107.   Mauritius  
(Page 124)  Mauritius has inscribed an MFN exemption for financial services listed in the Annex on Financial Services that 
are not included in its schedule of specific commitments. The exemption covers cross -border supply and 
commercial presence. Reciprocity is aimed at enhancing access of Mauritian financial service suppliers to 
foreign financial markets. According to the Bank of Mauritius web -site some 19 banks are licensees.  Are any 
financial institutions licensed to supply services not covered by Mauritius 's specific commitments but listed in 
paragraph 5 of the Annex on Financial Services? If so, in granting these licenses have you enforced the 
reciprocity clause indicated in Mauritius 's list of MFN exemptions? In light of i ts experience since 1998, has the 
reciprocity clause proved effective to improve access for Mauritian financial service suppliers to foreign markets 
and, in this connection, do the circumstances for the exemption still prevail?  Switzerland  
108.   Pakistan  
(Page 124)  
 Regarding the reciprocity -based MFN exemption measure, "Foreign service promoters are granted licences on 
the basis of reciprocity. ", we wonder whether this exemption is based on any international agreements.  Republic of Korea  
109.   Pakistan  
(Page 125)  Regarding the MFN exemption measure, "Favourable treatment of financial institutions set up to undertake 
Islamic financing transactions. ", we wonder whether this exemption is based on any international agreements 
and also whether the conditions  which created the need for this exemption still prevail and if so, please specify 
them.  Republic of Korea  
110.   Pakistan  
(Page 125)  Regarding the MFN exemption measure, "Separate regulations may be laid down for banks which are required 
to undertake and finance treasury function and other non -profitable commodity operation programmes and 
other price support schemes of the Government, we wonder whether this exemption is based on any 
international agreements and also whether the conditions whi ch created the need for this exemption still 
prevail and if so, please specify them.  Republic of Korea  
111.   Peru 
(Page 126)  
 Regarding the reciprocity -based MFN exemption measure, "Peru reserves the right not to apply the most-
favoured -nation clause to countries which do not apply it automatically and unconditionally to Peru, as provided 
for in Article II of the GATS. ", we wonder whether this exemption is based on any international agreements.  Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
112.   Peru 
(Page 126)  
 Regarding the MFN exemption measure, "With respect to national treatment for foreign investment, 
exceptionally, for reasons of national or public interest, if a Member adopts protectionist or discriminatory 
measures, Peru reserves the right to do likewise. ", we wonder whether this exemption is based on any 
international agreements and also whether the conditions which created the need for this exemption still 
prevail and if so, please specify them.  Republic of Korea  
113.   Peru 
(Page 126)  Peru has insc ribed two broad MFN exemptions for financial services.  On the first, could you indicate whether 
Peru has denied a license to a financial services supplier owing to the fact that the country of its origin does 
not grant access to Peruvian financial services  suppliers on an MFN basis?   Switzerland  
114.   Philippines  
(Page 126)  Regarding the reciprocity -based MFN exemption measure under commercial banking, "Authorization for 
financial service suppliers of another Member to establish commercial presence or expand existing operations 
in commercial banking in the Philippines shall be subject to a reciprocity test. ", we wonder whether this 
exemption is based on any international agreements.  Republic of Korea  
115.   Philippines  
(Page 126)  Regarding the reciprocity -based MFN exemption measure under commercial banking, "Authorization for 
financial service suppliers of another Member to establish commercial presence in commercial banking shall 
be subject to a reciprocity test. ", we wonder wheth er this exemption is based on any international agreements.  Republic of Korea  
116.   Philippines  
(Page 127)  Regarding the MFN exemption measure under Investment Houses that in approving foreign equity applications 
in Investment Houses, the appropriate regulat ory authority shall approve such applications only if the same 
or similar rights are enjoyed by Philippines nationals in the applicant 's country, we wonder whether this 
exemption is based on any international agreements and also whether the conditions whic h created the need 
for this exemption still prevail and if so, please specify them.  Republic of Korea  
117.   Singapore  
(Page 128)  This exemption was removed in the revised offer for the Doha round negotiation.  In this regard, please advise 
whether the conditions which created the need for the exemption still prevail.  Hong Kong, China  
118.   Slovak Republic  
(Page 129)  Please explain what kind of assessment has been taken to determine which countries are not offering equal 
market access possibilities to Slovak service providers and when will the new Act on Banks be adopted?  Japan  
119.   Türkiye  
(Page 131)  
 Regarding the MFN exemption measure under 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 impo sed 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. ", we wonder whether the conditions 
which created the need for this exemption still prevail and if so, please specify them.  Republic of Korea  
120.   United Arab 
Emirates  
(Page 131)  The UAE has inscribed a broad MFN exemption for financial services and would appear to decide whether to 
authorise addi tional service suppliers entirely on a discretionary basis. It indicates the reason for this measure 
is the saturation of the market.  The market of the UAE has developed considerably since 1996. Could you 
indicate if the UAE has since developed laws or reg ulations that provide objective and non -discriminatory 
criteria as a basis for granting market entry?  If so, does the UAE believe that the conditions requiring its MFN 
exemption still prevail?  Switzerland  
121.   United States of 
America  
(Page 133)  
 Regarding the reciprocity -based MFN exemption measure under banking and other financial services (excluding 
insurance), "Permission to establish state -licensed branches, agencies, or representative offices, or to own 
commercial bank subsidiaries, is based o n a reciprocity test in the following States: California (applies also to 
savings and loan associations), Connecticut (applies also to credit unions), Georgia, Illinois, Kentucky. ", we 
wonder whether this exemption is based on any international agreements.  Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
122.   United States of 
America  
(Page 133)  
 Regarding the reciprocity -based MFN exemption measure under banking and other financial services (excluding 
insurance), "Louisiana, Massachusetts, Michigan, North Carolina, Pennsylvania, Washington. Among the 
conditions on which agency or agency and represe ntative office licenses may be granted for the following 
States is that the foreign bank is one of the five largest banks in the home country: Florida, Oklahoma.  
Permission for a foreign -owned bank or trust company to act as fiduciary, and to use satellit e banking 
terminals, is based on a reciprocity test in Iowa. Iowa also subjects the activities of foreign -owned savings and 
loan associations to a reciprocity test. ", we wonder whether this exemption is based on any international 
agreements.  Republic of Ko rea 
123.   United States of 
America  
(Page 134)  Regarding the reciprocity -based MFN exemption measure under banking and other financial services (excluding 
insurance), "Authority to act as a sole trustee of an indenture for a bond offering in the United States is subject 
to a reciprocity test. ", we wonde r whether this exemption is based on any international agreements.  Republic of Korea  
124.   United States of 
America  
(Page 134)  Regarding the reciprocity -based MFN exemption measure under banking and other financial services (excluding 
insurance), "Designatio n as a primary dealer in US Government debt securities is conditioned on reciprocity, 
we wonder whether this exemption is based on any international agreements.  Republic of Korea  
125.   Venezuela, 
Bolivarian Republic 
of 
(Page 134)  
 Regarding the MFN exemption measure under banking and insurance, "Authorizations for access of foreign 
capital to the domestic market through the participation of existing institutions, the opening of branches or 
the establishment of new suppliers of financ ial services may be subject to reciprocity, where the National 
Executive deems appropriate. ", we wonder whether this exemption is based on any international agreements.  Republic of Korea  
Recreational, Cultural and Sporting Services  
126.   European Union  
(Page 136)  
 Regarding the reciprocity -based MFN exemption measure under news agency services, "Foreign participation 
in companies in France publishing publications in the French language exceeding 20% of the capital or of 
voting rights in the company, subj ect to a condition of reciprocity. ", we wonder whether this exemption is 
based on any international agreements.  Republic of Korea  
127.   European Union  
(Page 136)  
 Regarding the reciprocity -based MFN exemption measure under press agency services, "Market access in 
France.  Subject to a condition of reciprocity. ", we wonder whether this exemption is based on any international 
agreements.  Republic of Korea  
128.   India  
(Page 137)  In the last review, India indicated that the waiver on the prohibition of the sale of lottery tickets by Bhutan 
had been listed as part of a comprehensive bilateral agreement between India and Bhutan.  Please explain 
why this exemption is  necessary despite the exception provided by GATS Article V.  Hong Kong, China  
129.   Jordan  
(Page 137)  
 Regarding the reciprocity -based MFN exemption measure under news agency services: press services, "Foreign 
news agencies may be allowed to publish newsletter by Cabinet permission, and only if Jordanian news 
agencies are granted reciprocal treatment. ", we w onder whether this exemption is based on any international 
agreements.  Republic of Korea  
Transport Services  
Maritime Transport Services  
130.   Brazil  
(Page 140)  Please provide the latest list of countries that Brazil has cargo sharing agreements with  Japan  
131.   Bulgaria  
(Page 140,  
all entries)  
or the European 
Union:  In response to the question on the preferential treatment and the list of countries that Bulgaria has cargo 
sharing agreements with, the European Union in the last review replied that the termination of the exemptions 
in question should be evaluated  during the market access negotiations. Would Bulgaria or the European Union 
elaborate more on the details of the preferential treatment and the list of countries to which these exemptions 
apply?  Do the conditions creating the need for the exemption still prevail?  Hong Kong, China    
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N° QUESTION TO  QUESTION  QUESTION FROM  
132.   Bulgaria  
(Page 140)  According to the United Nations Treaty Collection website ( UNTC ) it would appear that Bulgaria denounced UN 
Convention on a Code of Conduct on Liner Conference in 2008 with effect on 22 December 2009. Could you 
provide an update on the status of Bulgaria 's relation to this treaty and the consequence, if any, for this MFN 
exemption?  Switzerland  
133.   Cameroon  
(Page 141)  
 Regarding the MFN exemption measures, "Existing or future laws, decrees, orders and decisions with the need 
to promote infant industry. ", we wonder whether there are any other measures which are in conformity with 
GATS.  Republic of Korea  
134.   Chile 
(Page 142)  
 Regarding the reciprocity -based MFN exemption measures under international maritime freight transportation, 
"Reciprocal measures concerning access to freight by Chilean vessels ", we wonder whether this exemption is 
based on any international agreements.  Republic of Korea  
135.   Côte d 'Ivoire  
(Page 146)  
 Regarding the MFN exemption measures, "Existing or future laws, decrees, orders and decisions with the need 
to promote infant industry. ", we wonder whether there are any other measures which are in conformity with 
GATS.  Republic of Korea  
136.   European Union  
(Page 146)  
 Regarding the reciprocity -based MFN exemption measures under rental/leasing services without operators, 
relating to ships and rental of vessels with crew, "Chartering in of foreign ships by consumers resident in 
Germany may be subject to condition of recipr ocity. ", we wonder whether this exemption is based on any 
international agreements.  Republic of Korea  
137.   Gabon  
(Page 147)  
 Regarding the MFN exemption measures, "Existing or future laws, decrees, orders and decisions with the need 
to promote infant industr y.", we wonder whether there are any other measures which are in conformity with 
GATS.  Republic of Korea  
138.   India  
(Page 148,  
1st entry)  In the last review, India indicated that it did not have cargo -sharing agreements with any country.  Is there 
any update since the last review? If not, does it mean that the conditions which created the need for such 
exemption is no longer prevail.   Hong Kong, China  
139.   India 
(Page 148)  India has inscribed an exemption for bilateral shipping with a few trading partners. Could you indicate the 
specific legal bases for these bilateral shipping arrangements?  Have the equality targets in terms of liftings 
and revenues been reached? In this co nnection, is this exemption still required in order to fulfill the underlying 
policy objectives?  Switzerland  
140.   Kazakhstan  
(Page 148,  
1st entry)  For the sake of clarity, please provide information on the preferential measures under the special regime of 
shipping in the Caspian sea.  Hong Kong, China  
141.   New Zealand  
(Page 150)  
 Regarding the MFN exemption measures, "The supply of services by officers on New Zealand ships is limited 
to citizens with requisite qualifications, from either New Zealand or the countries listed in column (3). ", we 
wonder whether the conditions which created the need for this exemption still prevail and if so, please specify 
them. Republic of Korea  
142.   Philippines  
(Page 151,  
2nd entry)  In the last review, Philippines indicated that limited access to domestic shipping could be granted to countries 
with which it had no bilateral agreements.  Please provide a list of the above countries and more information 
about the criteria for granting such limited access to these countries.  Hong Kong, China  
143.   Russian Federation  
(Page 152,  
3rd entry)  For the sake of clarity, please provide information on the preferential measures under the special regime of 
shipping in the Caspian sea.  Hong Kong, China    
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N° QUESTION TO  QUESTION  QUESTION FROM  
144.   Singapore  
(Page 155)  In the last review, Singapore indicated that it had continued to maintain bilateral shipping agreements with 
the Republic of Korea, China, Vietnam, India, Myanmar and Germany.  Could Singapore provide an update of 
any new bilateral shipping agreements sinc e the last review?  On the column of "the intended duration " which 
is currently listed as indefinite, we note that Singapore has indicated to review periodically in light of 
international developments.  Would Singapore please update if any review has been conducted and if so, the 
outcome of the review?   Hong Kong, China  
145.   Thailand  
(Page 156)  Given the discussions in the past reviews, does Thailand have any plan to remove this exemption? If not, 
please explain the reason behind it.  Japan  
146.   Tunisia  
(Page 157)  
 Regarding the MFN exemption measures, "1) Right to control and take all necessary and appropriate measures 
with respect to foreign maritime transporters whose countries affect Tunisian maritime transport and shippers 
with the need to prevent, o ffset and counter all discriminatory measures and restrictive and harmful actions 
affecting Tunisian maritime transporters and maritime trade ", please elaborate on or specify 'all discriminatory 
measures and restrictive and harmful actions ' in the fourth c olumn of conditions creating the need for the 
exemptions.  Republic of Korea  
147.   Türkiye  
(Page 161)  
 Regarding the reciprocity -based MFN exemption measures under 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 wh ich apply restrictions, prohibitions and different treatments to the 
Turkish road, air and maritime transportation vehicles. ", we wonder whether these exemptions are based on 
any international agreements.  Republic of Korea  
148.   Viet Nam  
(Page 162)  The first exemption relates to "Measures based upon agreements covering the normal business operations of 
fully owned subsidiaries of  foreign shipping companies " and has an intended duration of five years. Could you 
confirm whether this exemption is still applied? If it is applied, could you specify what bilateral agreements are 
still in force and give examples the types of measures applied? Is there any relation between this exemption 
and the measures outlined in tables 9, 22(a) and 22(b) of document ACC/V NM/48? Do the conditions requiring 
this exemption still prevail?  Switzerland  
Transport Services  
Air Transport Services  
149.   Thailand  
(Page 178)  
 Regarding the reciprocity -based MFN exemption measures under aircraft repair and maintenance services, 
"Thailand will grant permission to airlines of those countries which treat Thai carriers on reciprocal basis. ", we 
wonder whether this exemption is based on any international agreements.  Republic of Korea  
Transport Services  
Road Transport Services  
150.   Austria  
(Page 187)  
 Regarding the reciprocity -based MFN exemption measure, "Exemption from vehicles tax under certain 
conditions on the grounds of de facto reciprocity limited to vehicles registered in the countries indicated in 
column  3).", we wonder whether this exemption is based on any international agreements and also whether 
the conditions which created the need for this exemption still prevail an d if so, please specify them.  Republic of Korea  
151.   Costa Rica  
(Page 189)  
 Regarding the reciprocity -based MFN exemption measure under land transportation services – passenger 
transportation, "Granting of permits for international passenger transportation services against payment is 
based on the principle of reciprocity. ", we wond er whether this exemption is based on any international 
agreements.  Republic of Korea  
152.   European Union  
(Page 192)  
 Regarding the MFN exemption measure under road transport services - freight, "Authorization for the 
establishment of a commercial presence in Spain may be refused to service suppliers, whose country of origin 
does not accord effective market access to Spani sh service suppliers. ", we wonder whether the conditions 
which created the need for this exemption still prevail and if so, please specify them.  Republic of Korea    
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N° QUESTION TO  QUESTION  QUESTION FROM  
153.   Honduras  
(Page 193)  
 Regarding the reciprocity -based MFN exemption measure under land transport services, "The Government of 
Honduras has discretion to issue licences and authorizations on the basis of reciprocity ", we wonder whether 
this exemption is based on any international  agreements.  Republic of Korea  
154.   United States of 
America  
(Page 208)  
 Regarding the reciprocity -based MFN exemption measure, "The US government has discretion to limit the 
issuance of trucking licenses to persons from contiguous countries on the basis of reciprocity.  The Bus 
Regulatory Reform Act of 1982 permits the President to remove or modify in whole or in part the moratorium 
on a finding that such removal or modification is in the national interest.  Domestic and cross border trucking 
operat ions are permitted within designated Interstate Commerce Commission commercial zones.  The 
moratorium was lifted for Canada in October 1982 ", we wonder whether this exemption is based on any 
international agreements.  Republic of Korea  
 
 
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 S/C/W/431  
- 19 - 
  ANNEX  
INTRODUCTORY REMARKS FROM THE REPUBLIC O F KOREA  
As in the past reviews on MFN exemption measures, Korea attaches greatest importance to this 
exercise, since MFN principle is the cornerstone of WTO system and thus its exemptions should be 
kept to minimum in order to maintain and streng then the application of the GATS principles. This 
fifth review, if constructively carried out, will contribute to the clarification and understanding of the 
existing MFN exemption measures by the Members, and will facilitate the services negotiation under 
the DDA for further liberalization.  
 
After the first review in 2000, Hong Kong, China; Japan and Korea submitted a proposal (S/C/W173) 
for further discussion on the MFN exemptions. Based on that proposal, Korea raised questions on 
those exemption measures which it viewed as not adequately addressed or needed further 
clarification, in our view. At this review, Korea has prepared questions regarding those measures, 
among others, specifically which should not necessarily have been included on the list of MFN 
exemptions. Korea is of the view that acknowledging there were existing international agreements 
at its inception, GATS allows its exceptions in order to prevent any potential conflicts. In this regard, 
Korea would also like to confirm whether those exempti on measures are based on any international 
agreements. Korea would appreciate it if Members would provide their responses in advance, if 
possible, or orally during the review.  
 
The questions are based on the MFN exemptions listed in the Secretariat 's Sectoral Compilation 
(JOB/SERV/29/Rev.2). However, they are not exhaustive and thus Korea may raise further 
questions, orally and in writing, prior to and during the review session.  
 
 
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