RESTRICTED  
  
WT/ACC/SPEC/TLS/3/Rev.1  
 
8 June 202 2 
(22-4340) Page: 1/20 
Working Party on the Accession of Timor -Leste  Original: English  
 
 
ACCESSION OF TIMOR -LESTE  
OFFER ON SPECIFIC COMMITMENTS IN SERVICES  
Revision  
The following submission, dated 8 June 2022 , is being circulated at the request of the 
Delegation of the Democratic Republic of Timor -Leste.  
 
_______________  
  
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 2 - 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  Limitations on National Treatment  Additional 
commitments  
I. HORIZONTAL COMMITMENTS  
All sectors included in the schedule  
Land ownership   3) Land ownership is limited to the citizens of 
Timor - Leste as established under the Constitution. 
Foreigners are permitted to lease land.   
Commercial presence   3) Foreign commercial companies incorporated in  
Timor -Leste shall appoint a legal representative  with 
permanent  residence in  Timor -Leste.   
Movement of natural persons  4) Unbound, expect for measures 
concerning/affecting the entry and 
temporary stay of natural persons in 
the following categories, and as 
outlined below:  
 
(i) Business  visitors:  
 
– Persons engaged  in establishment : 
Representatives of a foreign -
based  service supplier seeking 
entry and  temporary stay for the 
purpose of  setting  up a 
commercial  presence.  
The period of stay is limited to 
a maximum of 6 months with 
the possibility of extension for 
successive periods of 2 y ears. 
 
– Services  salespersons:  
Representatives of a foreign - 
based service supplier seeking  
entry and temporary stay for the  
purpose of negotiating the sale of  a 
service or attending business  
meetings.  
 
Such representatives shall not  be 
engaged in direct sales to the  public 
or in supplying services  themselves 
and shall not receive  remuneration  
from a  source within Timor -Leste. 
The period of stay is limited to a 
maximum of 60 days per year.  4) Unbound, except for measures 
concerning/affecting the entry and temporary stay of 
the categories of natural persons referred to as 
indicated in the market access column.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 3 - 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  Limitations on National Treatment  Additional 
commitments  
 
(ii) Employees of a foreign commercial 
presence : 
 
Subject to a labor market test, 
foreign service suppliers established 
in Timor -Leste may hire  or transfer 
foreign employees qualified for  
supervisory (executives), directing 
(managers) or technical  functions 
(specialists).  
 
The period of stay is limited to 6 
months,  with the possibility of 
extension for successive periods  of 2 
years.  
 
(iii) Contract Service Supplier s and 
Independent Professionals : 
 
Subject to a labor market test, foreign  
natural persons who have obtained a  
contract to supply a ser vice in Timor -
Leste  or are employed by a foreign -
based  service supplier that has 
obtained a  contract to supply a service 
in Timor - Leste, shall be granted entry 
for the  maximum period of 60 days per 
year. 
Fiscal measures   1), 3), 4)  The income or wage tax -free threshold 
applies only to residents. The threshold is sub ject to 
change.   
Subsidies and incentives   1), 2), 4) Unbound with respect to subsidies, 
investment incentives and other state support 
measures.  
3) Special benefits are available to investors who 
hold a Declaration of Benefits (DoB) or are party to 
a Special Investment Agreement (SIA). The 
benefits vary depending on the sector and location 
and include benefits with regard to: hiring foreign 
workers ; leasing of State property; and in some 
cases, additional benefits related to tax, customs   
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 4 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
commitments  
duties, and investment facilitation services. There 
are minimum investment values for investments to 
be eligible for a DOB or SIA. The minimum 
investment value is h igher for foreign -owned 
investments or joint ventures than for investments 
of nationals. The sectors which are eligible for 
benefits and minimum investment values are 
subject to change.  
All sectors – services supplied in support 
of the petroleum industry  1), 3) Services supplied in support of the 
petroleum industry are reserved to 
suppliers which are: Timorese nationals; or 
companies which are incorporated under 
Timor -Leste law and which are majority -
owned by Timorese nationals.  
2) Unbound  
 
4) Unbound except as indicated in the 
horizontal commitments  1) None, except as indicated in market access 
column.  
 
 
 
 
2) Unbound  
3) Unbound  
4) Unbound except as indicated in the horizontal 
commitments   
All sectors – services supplied in support 
of the mining industry  1) Suppliers which are: Timorese nationals; or 
companies which are incorporated under 
Timor -Leste law and which are majority -
owned by Timorese nationals, are accorded 
preferential treatment / access.  
2) Unbound  
3) Suppliers must be companie s incorporated 
under Timor -Leste Law.  
Suppliers which are majority -owned by 
Timorese nationals, are accorded preferential 
treatment / access.  
4) Unbound except as indicated in the 
horizontal commitments  1) None, except as indicated in the market access 
column. 
 
 
 
2) Unbound  
3) Unbound  
 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 5 - 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  Limitations on National Treatment  Additional 
commitments  
II. SECTOR -SPECIFIC COMMITMENTS  
1. BUSINESS SERVICES  
A. Professional Services  
a. Legal Services (CPC 861**)  Advisory 
services on foreign and public 
international law  1) None 
2) None 
3) None 
 
4) Unbound, except as indicated in the  
horizontal  commitments.  1) None 
2) None 
3) Foreign legal practitioners are required to work 
with Timorese co -lawyers.  
4) Unbound, except as indicated in the horizontal 
commitments.   
b. Accounting, auditing and bookeeping 
services (CPC 862)  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  
horizontal  commitments.  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  horizontal  
commitments.   
c. Taxation Services (CPC 863)  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  
horizontal  commitments.  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  horizontal  
commitments.   
d. Architectural services (CPC 8671)  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  
horizontal  commitments.  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  horizontal  
commitments.   
e. Engineering services (CPC 8672**)  
CPC 86721 -86726, 86729  1) None  
2) None  
3) None 
4) Unbound , except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None 
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
f. Integrated engineering services (CPC 
8673)  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  
horizontal  commitments.  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  horizontal  
commitments.   
h. Medical and dental services (CPC 
9312)  
j. Services provided by midwives, nurses, 
physiotherapists and para -medical 
personnel (CPC 93191)  1) None  
2) None  
3) None  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
4) Unbound, except  as indicated  in the horizontal  
commitments.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 6 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
commitments  
B. Computer and Related Services  
a) Consultancy services related to the 
installation of computer hardware (CPC 
841) 1) None 
2) None 
3) None 
 
 
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to bring 
innovative technology and transfer skills and knowledge 
to local employees.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
b) Software implementation services 
(CPC 842)  1) None 
2) None 
3) None 
 
 
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to bring 
innovative technology and transfer skills and knowledge 
to local  employees.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
c) Data processing services (CPC 843)  1) None 
2) None 
3) None 
 
 
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to bring 
innovative technology and transfer skills and knowledge 
to local employees.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
d) Data base services (CPC 844)  1) None 
2) None 
3) None 
 
 
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to bring 
innovative technology and transfer skills and knowledge 
to local employees.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
e) Other computer services:   
- Maintenance and repair services of 
office machinery and equipment 
including computers (CPC 845)  
- Data preparation services (CPC 849)  1) None 
2) None 
3) None 
 
 
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to bring 
innovative technology and transfer skills and knowledge 
to local employees.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 7 - 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  Limitations on National Treatment  Additional 
commitments  
F. Other Business Services  
l. Investigation and Security Services 
(CPC 873**)  
– Guard Services (CPC 87305)  1) None  
2) None  
3) None  
 
4) Unbound , except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None, except security staff and the Security Director 
must be a Timorese.  
4) Unbound, except  as indicated  in the horizontal  
commitments   
2. COMMUNICATION SERVICES   
B. Courier services  (CPC 7512)**  
 
Commitments exclude the following 
services and activities:  
(a) delivery of mail, including 
addressed advertisements, whether 
delivered  
through accelerated distribution or 
not, the price of which is ten times 
lower than the public tariff for sending 
out mail of the first weight rate of the 
fastest, normalised category, provided 
that its weight is lower tha n 2 kg;  
(b) delivery of registered mail and 
declared -value mail, within the price 
and weight limits referred to in 
paragraph (a);  
(c) the issuance and sale of postage 
stamps and other postal values;  
(d) the issuance of postal orders;and  
(e) the installatio n of street post -
boxes intended for the collection of 
postal items.  1) None 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section.  1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
section.   
C. TELECOMMUNICATION SERVICES  
Commitments are taken consistent with "Notes for Scheduling Basic Telecom Services Commitments" (S/GBT/W/2/Rev.1) and "Market  Access Limitations on Spectrum 
Availability" (S/GBT/W/3)  
a) Voice Telephone Services (7521)  1) Unbound  
2) Unbound  
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the  
horizontal  commitments.  1) Unbound  
2) Unbound  
3) None 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.  Timor -Leste undertakes 
the obligations contained 
in the attached 
Reference Paper.   
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 8 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
commitments  
b) Packet -switched data transmission 
services (7523**)  1) Unbound  
2) Unbound   
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) Unbound  
2) Unbound  
3) Unbound  
 
 
4) Unbound , except as indicated in the horizontal 
commitments.  
c) Circuit -switched data transmission 
services (7523**)  1) Unbound  
2) Unbound  
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound,  except  as indicated  in 
the horizontal  commitments.  1) Unbound  
2) Unbound  
3) Unbound  
 
 
4) Unbound , except as indicated in the horizontal 
commitments.  
d) Telex services (CPC 7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound, except as indicated in the horizontal 
commitments.  
e) Telegraphic services (CPC 7522)  1) None  
2) None  
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound, except as indicated in the horizontal 
commitments.  
f) Facsimile services (7521**+7529**)  1) Unbound  
2) Unbound  
3) None  
4) Unbound , except as indicated in the 
horizontal commitments.  1) Unbound  
2) Unbound  
3) Unbound  
4) Unbound , except as indicated in the horizontal 
commitments.  
g) Private leased circuit services 
(CPC 7522**+7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound, except as indicated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 9 - 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  Limitations on National Treatment  Additional 
commitments  
h) electronic mail (CPC 7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
i) Voice Mail (CPC 7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
j) Online information & Database retrieval 
(CPC 7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
k) Electronic Data Interchange (EDI) or 
Data and message transmission service 
(CPC 7523**)  1) None.  
2) None.  
3) Unbound  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None.  
2) None.  
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.   
l) Enhanced / value added facsimile 
services (CPC 7523**)  1) None 
2) None 
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
m) Code & Protocol Conversion  1) None 
2) None 
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 10 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
commitments  
n) Online information and/or data 
processing (CPC 843**)  1) None 
2) None 
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
(o) Other - Mobile data services  1) None 
2) None 
3) None, except only a corporate body 
incorporated in Timor -Leste is eligible to 
supply a telecommunications service.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
D. AUDIOVISUAL SERVICES  
In all sub -sectors where commitments are made in Audiovisual Services Timor -Leste is Unbound with respect to: (a) broadcast or other transmission quotas; or (b) expenditure 
requirements, for content which:  
(i) is locally produced or co -produced;  
(ii) ref lects national or local interests and concerns;  
(iii) promotes national culture and identity; or  
(iv) is in an official or national language of Timor -Leste.  
a) Motion picture and video tape 
distribution services  
(CPC 96113**)1  1) Unbound  
2) None 
3) Unbound  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments.   
b) Motion picture projection services 
(excluding projection by informal pop -up 
cinema) (CPC 9612**)   1) None  
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments.   
c) Radio  and Television Services 
(CPC 9613)  1) None  
2) None  
3) Participation of foreign individuals or legal 
persons in the share capital of a media 
corporation may not exceed 30%.  
4) Unbound , except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.   
 
1 For purposes of clarity, this commitment relates only to the distribution, i.e., licensing of motion pictures or videotapes t o other industries, for exhibition, broadcasting, 
other transmission, or other use.  It does not cover broadcasting and transmissi on services.   
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 11 - 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  Limitations on National Treatment  Additional 
commitments  
e) Sound recording  1) Unbound  
2) None 
3) Unbound  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments   
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES   
A. General construction work for buildings 
(CPC 512, except 51260)  
B. General construction work for civil 
engineering (CPC 513)  
C. Installation and assembly work 
(CPC 514+516)  
D. Building completion and finishing work 
(CPC 517)  1) Unbound  
2) None  
3) None 
4) Unbound , except as indicated in the 
horizontal commitments.  1) Unbound  
2) None  
3) None 
4) Unbound , except as indicated in the horizontal 
commitments.   
- Construction work for hotels, 
restaurants and similar buildings for 
Tourism purpose (CPC 51260)  1) None  
2) None  
3) None 
 
 
4) Unbound , except as indicated in the 
horizontal commitments. Notwithstanding 
the horizontal commitments, five work visas 
for supervisors are guaranteed.  1) Unbound*  
2) None  
3) None except, foreign suppliers are required to bring 
innovative technology and transfer skills and knowledge 
to local employees.  
4) Unbound, except as indicated in the horizontal 
commitments.   
E. Other**(CPC 511)  1) Unbound*  
2) None  
3) Unbound  
4) Unbound, except as indicated in the 
horizontal commitments.  1) Unbound*  
2) None  
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.   
4. DISTRIBUTION SERVICES  
The commitments below do not apply to distribution services related to pharmaceutical and other therapeutic goods, medical and or thopaedic goods (CPC 63211); and medical 
equipment. This limitation does not apply  to vitamins, minerals, or other biologically ac tive substances (for greater certainty which do not include 'biologicals') which are 
intended to support the healthy function of the human body and not intended to diagnose, cure or treat a disease; cosmetics; common consumer products for which medical 
expertise is not required, such as cotton swabs; and other hygiene and cleaning products  
a) Commission agents' services  
(CPC 621, 61111, 6113, 6121 ) 
b) Wholesale trade services  
(CPC 622, 61111, 6113, 6121 )  
c) Retailing services  
(CPC 631, 632, 61112, 6113 , 6121, 613 ) 
d) Franchising  
(CPC 8929)  1) None  
2) None  
3) None, except approval to establish or 
acquire a retail business subject to an 
economic needs test which takes into 
account the impact on the market, including 
existing suppliers.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) Foreign -owned businesses subject to minimum 
capital requirements.  
 
 
 
4) Unbound, except as indicated in the horizontal 
section.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 12 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
commitments  
5. EDUCATIONAL SERVICES  
C. Higher education services (CPC 923)  
E. Other education services (CPC 929)  1) None 
2) None 
3) None, except the  institutions  may 
assume  the form of a foundation, 
association, cooperative or  limited liability 
company by quotas or  joint-stock 
company.  
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None  
2) None  
3) None  
 
 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.   
6. ENVIRONMENTAL SERVICES  
A. Sewage services (CPC 9401)  
 1) None  
2) None  
3) None, except services considered as 
public utilities may be subject to public 
monopolies or exclusive rights granted to 
private operators.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
B. Refuse disposal services (CPC 9402)  
 1) None  
2) None  
3) None, except services considered as 
public utilities may be subject to public 
monopolies or exclusive rights granted to 
private operators.  
4) Unbound, except as indica ted in the 
horizontal commitments.  1) None  
2) None  
3) None 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
C. Sanitation and similar services  
(CPC 9403)  
 1) None  
2) None  
3) None, except services considered as 
public utilities may be subject to public 
monopolies or exclusive rights granted to 
private operators.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 13 - 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  Limitations on National Treatment  Additional 
commitments  
D. Other  
- Cleaning services of exhaust gases 
(CPC 9404)  
- Noise and vibration Abatement 
Services (CPC 9405)  
- Remediation and clean -up of soil 
and water, protection of biodiversity 
and landscape (CPC 9406**)  
- Other environmental protection 
services not elsewhere classified (CPC 
9409)  
 
Commitments do not include activities in 
or related to environmental protection 
areas  1) None  
2) None  
3) None, except services considered as 
public utilities may be subject to public 
monopolies or exclusive rights granted t o 
private operators.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
7. FINANCIAL SERVICES  
1. As a general rule and in a non-discriminatory manner, financial institutions in Timor -Leste must adopt a specific legal form.  
2. The admission to the market of a new financial service or product may be subject to the existence of, and consistency with, a  regulatory framework aimed a t achieving the 
objectives indicated in Article 2(a) of the GATS Annex on Financial Services.  
A. ALL INSURANCE AND INSURANCE RELATED SERVICES  
(i) Direct insurance:  
 
(A) Life insurance (CPC 8121)  
 
(B) Non -life insurance (CPC 8129)  
 1) Unbound, except for the insurance risks 
related to maritime transportation services 
(except for vessels supplying solely or 
permanently cabotage transportation 
services) and commercial aviation and space 
launching and freight (including satellites), 
with such insur ance to cover any or all of the 
following: the goods being transported, the 
vehicle transporting the goods and any 
liability arising therefrom.  
2) Unbound, except for the insurance risks 
related to maritime transportation services 
(except for vessels suppl ying solely or 
permanently cabotage transportation 
services) and commercial aviation and space 
launching and freight (including satellites), 
with such insurance to cover any or all of the 
following: the goods being transported, the 
vehicle transporting the  goods and any 
liability arising therefrom.   
3) None 
 1) Unbound, except for the insurance risks related to 
maritime transportation services (except for vessels 
supplying solely or permanently cabotage 
transportation services) and commercial aviation and 
space launching and freight (including satellites), with 
such insurance to cover any or all of the following: the 
goods being transported, the vehicle transporting the 
goods and any liability arising therefrom.  
 
 
2) Unbound, except for the insurance risks related to 
maritime transportation services (except for vessels 
supplying solely or permanently cabotage 
transportation services) and commercial aviation and 
space launching and frei ght (including satellites), with 
such insurance to cover any or all of the following: the 
goods being transported, the vehicle transporting the 
goods and any liability arising therefrom.  
 
 
3) None, except:    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 14 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
commitments  
 
 
 
 
 
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  (i) the board of directors must be  composed of a 
minimum of three members, who shall reside in 
Timor -Leste, the Managing Director who is elected 
from board members must be permanent resident 
in Timor -Leste.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.  
(ii) Reinsurance and retrocession 
(CPC 81299*)  
 
 
 
 
 
 
 
 
 1) None 
2) None 
3) None 
 
 
 
 
 
 
4) Unbound, except as indicated in the 
horizontal commitments.  1) None 
2) None 
3) None, except:  
(i) the board of directors must be  composed of 
a minimum of three members, all of   which  must 
be residents  of Timor -Leste.  
(ii) the person responsible for an insurance 
company branch in Timor -Leste must reside 
permanently in Timor -Leste.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
(iv) Services auxiliary to insurance 
(including broking and agency 
services) (CPC 8140)  1) Unbound  
2) None  
3) None  
 
 
 
 
 
 
4) Unbound, except as indicated in the 
horizontal commitments  1) Unbound  
2) None  
3) None, except:  
(i) the board of directors must be  composed of 
a minimum of three members, all of   which  must 
be residents  of Timor -Leste.  
(ii) the person responsible for an insurance 
company branch in Timor -Leste must reside 
permanently in Timor -Leste.  
4) Unbound, except as ind icated in the horizontal 
commitments   
B. BANKING AND OTHER FINANCIAL SERVICES (EXCLUDING INSURANCE)  
(v) Acceptance of deposits and other 
repayable funds from the public 
(CPC 81115 -81119)  
 
(vi) Lending of all types, incl., inter alia,  
consumer credit, mortgage credit,  
factoring and financing of commercial  
transaction  (CPC 8113)  
 
(vii) Financial leasing (CPC 8112)  
 1) Unbound  
2) Unbound  
3) None 
 
 
4) Unbound , except as indicated in the 
horizontal commitments.  1) Unbound  
2) Unbound  
3) None, except foreign suppliers are required to bring 
innovative technology and transfer skills and knowledge 
to local employees.  
4) Unbound, except as indicated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 15 - 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  Limitations on National Treatment  Additional 
commitments  
(viii) All payment and money 
transmission services  
(CPC 81339**)  
 
(ix) Guarantees and commitments 
(CPC 81199**)  
 
(x) Trading for own account or for 
account of customers, whether on 
an exchange, in an over -the- 
counter market or otherwise, the 
following:  
(A) Money market instruments 
(cheques, bills, certificate of 
deposits, etc.) (CPC 81339**)  
(B) Foreign exchange  
(CPC 81333)  
(C) Derivative products 
including, but not limited to, 
futures and options  
(CPC 81339**)  
(D) Exchange rate and interest 
rate instruments, including 
products such as swaps, forward 
rate agreements, etc.  
(CPC 81339**)  
(E) Transferable securities  
(CPC 81321*)  
(F) Other negotiable instruments 
and financial assets, including 
bullion (CPC 81339**)  
 
(xi) Participation in issues of all 
kinds of securities, including under -
writing and placement as agent 
(whether publicly or privately) and 
provision of service related to such 
issues (CPC 8132)  
 
(xii) Money broking (CPC 81339**)  
 
  
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 16 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
commitments  
(xiii) Asset manageme nt, all forms 
of collective investment 
management, pension fund 
management, custodial depository 
and trust services (CPC 8119+** / 
CPC 81323*)  
 
(xiv) Settlement and clearing 
services for financial assets, 
including securities, derivative 
products, and othe r negotiable 
instruments (CPC 81339**/ CPC 
81319**)  
(xv) Provision and transfer of financial 
information, and financial data processing 
and related software by providers of 
other financial services (CPC 8131)  1) Unbound  
2) Unbound  
3) None 
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) Unbound  
2) Unbound  
3) None 
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
(xvi) Advisory and other auxiliary 
financial services on all the activities 
listed in subparagraphs (v) through (xv), 
including credit reference and analysis, 
investment and portfolio research and 
advice, advice on acquisitions and on 
corporate restructuri ng and strategy  
(CPC 8131/ CPC 8133)  1) None 
2) None 
3) None 
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None 
2) None 
3) None 
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotels and restaurants (including 
catering) (CPC 641 -643) 1) None  
2) None  
3) None, except approval to establish or 
acquire a business may be subject to an 
economic needs test.  
4) Unbound , except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound , except as indicated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 17 - 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  Limitations on National Treatment  Additional 
commitments  
10. RECREATIONAL,  CULTURE AND  SPORTING  SERVICES  
B. News agency services  (CPC 962)  1) None  
2) None  
3) None, except participation of foreign 
individuals or legal persons in the share 
capital of a media corporation may not 
exceed 30%.  
4) Unbound, except as indicated in the 
horizontal commitments.  1) None  
2) None  
3) None  
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
Other recreational services  
(CPC 96499**)  
- Leasing or rental services of seagoing  
pleasure  boats  1) None 
2) None 
3) None, except licences for foreign 
operators are subject  to Economic Needs 
Tests to ensure  equitable participation in 
the market by  local enterprises.  
4) Unbound, except as indicated in the  
horizontal  commitments.  1) None 
2) None 
3) None 
 
 
 
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
11. TRANSPORT SERVICES  
C. Air Transport Services  
- Maintenance and repair of aircraft 
(CPC 8868**).  
- Selling and marketing of air transport 
services.  
- Computer reservation system (CRS) 
services.  1) None  
2) None  
3) None 
4) Unbound , except as indicated in the 
horizontal commitments.  1) None  
2) None 
3) None  
4) Unbound , except as indicated in the horizontal 
commitments.   
F. Road Transport Services (CPC 7121 -
7124)  1) None  
2) None  
3) None, except licences to supply 
passenger transport  services are subject to 
an economic needs  test, to ensure adequate 
supply of the  services  to the Timorese  
public.  
Foreign capital participation limited to a 
maximum of 49%.  
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None 
2) None 
3) Public  passenger  transport  services  between  
Dili and Municipalities are exclusively reserved for  
Timorese  operators.  
 
 
 
 
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
 WT/ACC/SPEC/TLS/3/Rev.1  
 
- 18 - 
 
  REFERENCE PAPER  
Scope  
The following are definitions and principles on the regulatory framework for the basic 
telecommunications services.  
Definitions  
Users  mean service consumers and service suppliers.  
Essential facilities  mean facilities of a public telecommunications transport network or service that  
(a) are exclusively or predominantly provided by a single or limited number of suppliers; 
and 
(b) cannot feasibly be economically or technically substituted in order to provi de 
a service.  
A major supplier  is a supplier which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant market for basic telecommunications services as 
a result of:  
(a) control over essential facilities; or  
(b) use of its p osition in the market.  
1. Competitive safeguards  
1.1 Prevention of anti -competitive practices in telecommunications  
 Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone 
or together, are a major supplier from engaging  in or continuing anti -competitive practices.  
1.2 Safeguards  
 The anti -competitive practices referred to above shall include in particular:  
(a) engaging in anti -competitive cross -subsidization;  
(b) using information obtained from competitors with anti -competitive results; and  
(c) not making available to other services suppliers on a timely basis technical  
information about essential facilities and commercially relevant information which 
are necessary for them to provide services.  
2. Interconnection  
2.1 This section applies to linking with suppliers providing public telecommunications transport 
networks or services in order to allow the users of one supplier to communicate with users of 
another supplier and to access services provided by another supplier, w here specific 
commitments are undertaken.  
2.2 Interconnection to be ensured  
 Interconnection with a major supplier will be ensured at any technically feasible point in 
the network. Such interconnection is provided.  
(a) under non-discriminatory terms, conditions (including technical standards and 
specifications) and rates and of a quality no less favourable than that provided for 
its own like services or for like services of non -affiliated service suppliers or for its 
subsidiar ies or other affiliates;  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 19 - 
 
  (b) in a timely fashion, on terms, conditions (including technical standards and 
specifications) and cost -oriented rates that are transparent, reasonable, having 
regard to economic feasibility, and sufficiently unbundled so that th e supplier need 
not pay for network components or facilities that it does not require for the service 
to be provided; and  
(c) upon request, at points in addition to the network termination points offered to 
the majority of users, subject to charges that re flect the cost of construction of 
necessary additional facilities.  
2.3 Public availability of the procedures for interconnection negotiations  
 The procedures applicable for interconnection to a major supplier will be made publicly available.  
2.4 Transparen cy of interconnection arrangements  
 It is ensured that a major supplier will make publicly available either its interconnection 
agreements or a reference interconnection offer.  
2.5 Interconnection: dispute settlement  
 A service supplier requesting intercon nection with a major supplier will have recourse, either:  
(a) at any time or  
(b) after a reasonable period of time which has been made publicly known to 
an independent domestic body, which may be a regulatory body as referred to in 
paragraph 5 below, to resolve disputes regarding appropriate terms, conditions and 
rates for interconnection within a reasonable period of time, to the extent that these 
have not been established previously.  
3. Universal service  
Any Member has the right to define the kind of un iversal service obligation it wishes to maintain. 
Such obligations will not be regarded as anti -competitive per se , provided they are administered 
in a transparent, non -discriminatory and competitively neutral manner and are not more 
burdensome than necess ary for the kind of universal service defined by the Member.  
4. Public availability of licensing criteria  
 Where a licence is required, the following will be made publicly available:  
(a) all the licensing criteria and the period of time normally required t o reach a decision 
concerning an application for a licence and  
(b) the terms and conditions of individual licences.  
 The reasons for the denial of a licence will be made known to the applicant upon request.  
5. Independent regulators  
 The regulatory body is  separate from, and not accountable to, any supplier of basic 
telecommunications services. The decisions of and the procedures used by regulators shall be 
impartial with respect to all market participants.  
6. Allocation and use of scarce resources  
 Any procedures for the allocation and use of scarce resources, including frequencies, numbers 
and rights of way, will be carried out in an objective, timely, transparent and 
non-discriminatory manner. The current state of allocated frequency bands will be made 
publicly available, but detailed identification of frequencies allocated for specific government 
uses is not required. 
  WT/ACC/SPEC/TLS/3/Rev.1  
 
- 20 - LIST OF ARTICLE  II MFN EXEMPTIONS  
Sector/Sub -sector  Description of the measure indicating 
its inconsistency with Article II  Countries to which the 
measure applies  Intended duration  Conditions creating the need for the 
exemptions  
All sectors:  
Entry and temporary stay 
of natural persons 
supplying services.  measures extending preferential treatment 
to services supplied from, and service 
suppliers residing in, the Border Area of the 
countries (Timor -Leste and Indonesia).  The Republic of Indonesia.  Indefinit e, until either 
country terminates the 
agreement.  Bilateral agreement to promote cultural 
and economic activities at the land 
border.  
Audiovisual services  Measures which extend National Treatment 
or preferences to the production, 
distribution, exhibitio n, broadcast or other 
transmission of audiovisual works, as well as 
the recovery, preservation and enhancement 
of audiovisual heritage, and adaptation to 
new technologies.  Countries  of Portuguese  
language.  
 
European Union.  Indefinite.  The aim of these agreements is to 
promote cultural links between the 
countries concerned.  
Audiovisual services  Measures based upon co -production 
agreements of audiovisual works, which 
confer national treatment to audiovisual 
works covered by such agreements.  Countri es with which such 
bilateral or plurilateral 
agreements are in force, now 
or in the future.  Subject to the duration 
of the agreement 
concerned.  Development of cultural links and 
protection of cultural heritage.  
Audiovisual services  Measures granting the benefit of support 
programmes to audiovisual works meeting 
certain origin criteria  Countries with which bilateral 
or plurilateral agreements are 
in force, now or in the future, 
in the area of cultural co -
operation.  Subject to the duration 
of the agreement 
concerned.  Development of cultural links and 
protection of cultural heritage.  
Legal Services  Preferential access for lawyers from certain 
other countries on the basis of reciprocal 
treatment  Countries which grant 
reciprocal treatment  Indefin ite Measures according to preferential access 
treatment for lawyers from certain 
countries on the basis of reciprocal 
treatment  
 
__________