RESTRICTED  
  
S/C/W/453  
 
15 September  2023 
(23-6168) Page: 1/14 
Council for Trade in Services    
 
  
COMPILATION OF UNANSWERED QUESTIONS RAISED FOR  
THE REVIEW O F ARTICLE II (MFN) EXEMPTIONS  
NOTE BY THE SECRETARIAT1 
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 12 June 2023, this document 
compiles the questions submitted by Members on other Members' MFN exemptions that did not 
receive an answer, neither in writing nor during the meeting.2  
 
_______________  
 
 
 
 
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 A list of answered questions  is included in the Annex .  
  S/C/W/453  
 
- 2 - COMPILATION OF UNANSWERED 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 exception 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  
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 
countri es 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   
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- 3 - N° QUESTION TO  QUESTION  QUESTION FROM  
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 exemptions are needed despite the exceptio n provided by Article V of GATS?  Hong Kong, China  
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 GATS?  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 GA TS? Hong Kong, China  
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 market, which are carved out by pa ragraph 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 a ccess 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  
28 Solomon Islands  
(Page 31)  
 Regarding the MFN e xemption 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 an d 
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 Ser vices under the Agreement, irrespective of 
the period of stay.  Republic of Korea  
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 exception  provided by Article V of GATS?  Hong Kong, China   
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- 4 - N° QUESTION TO  QUESTION  QUESTION FROM  
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 Supp lying 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 revie w 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. This is all the more so coupled with the prevalence o f 
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  
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  
40 Jordan  
(Page 50)  
 Regarding the reciprocity -based MFN exemption under geologists / geological engineers, "Temporary 
access for non -Jordanian geologists / geological engineers may be allo wed 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, "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 reciproc ity.", 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, 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  
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 sh ould 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 agre ements.  Republic of Korea   
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- 5 - N° QUESTION TO  QUESTION  QUESTION FROM  
Business Services  
Other Business Services  
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 ent ry 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 p ersons 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  
Audiovisual Services  
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  
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  
Financial Services  
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 sup pliers 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 Darussalam  
(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 exercise discret ion 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 activities  once 
reciprocity has been determined? Has the legal framework been updated and do the circumstances for 
this exemption still prevail?  Switzerland  
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   
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- 6 - N° QUESTION TO  QUESTION  QUESTION FROM  
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 la w 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 Indonesia is 
allowed on a reciprocal basis (pursuant to Articles 1 4(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 th is 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 o n 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 exemption.  Hong Kong, China  
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 Isra el 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  
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 which created the  need for 
this exemption still prevail and if so, please specify them.  Republic of Korea   
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- 7 - N° QUESTION TO  QUESTION  QUESTION FROM  
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 additional 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  regulations 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  
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 financial 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  
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 wonder whether this exemption is based 
on any international agreements.  Republic of Korea  
Transport Services  
Maritime Transport Services  
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  
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  
137 Gabon  
(Page 147)  
 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  
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 crea ted the need for this exemption still prevail and if 
so, please specify them.  Republic of Korea  
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  
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/VNM/48? Do the conditions requiring this exemption still prevail?  Switzerland   
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- 8 - N° QUESTION TO  QUESTION  QUESTION FROM  
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   
 
_______________  S/C/W/453  
 
- 9 - 
 
  ANNEX  
LIST OF ANSWERED QUESTIONS  
(The page numbers in the second column refer to the sectoral compilation JOB/SERV/29/Rev.2)  
N° QUESTION TO  QUESTION FROM  ANSWERS   
(provided either in writing or  
at the meeting  held on 12 June 2023)  
General question   
1.  All Members  Hong Kong, China  Australia: S/C/W/437  and S/C/M/153 , para 1. 70 
 
Honduras: S/C/W/439  
 
Singapore: S/C/W/444  
 
Nicaragua: S/C/W/446  
 
Colombia: S/C/W/448  
 
El Salvador: S/C/M/153 , para 1.38 to 1.41  
 
Singapore: S/C/M/153 , para 1. 44 
 
Russian Federation: S/C/M/153 , para 1. 47  
 
Ukraine: S/C/M/153 , para 1.54 to  1.56 
 
United States  of America : S/C/M/153 , para 1. 73 
 
Brazil: S/C/M/153 , para 1.7 6 
 
India: S/C/M/153 , para 1.109  
 
All sectors  
4. Cyprus  
(Page 6)  
 Republic of Korea  
 S/C/W/451  
S/C/M/153 , para 1. 49 
5. Estonia  
(Page 9)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 50 
6. European Union  
(Page 11)  
 Republic of Korea  S/C/W/451   
 
7. European Union  
(Page 11)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 50 
8. European Union  
(Page 12)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 50 
9. European Union  
(Page 12)  Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 50 
 
10. Finland  
(Page 13)  Hong Kong, China  S/C/W/451  
S/C/M/153 , para 1. 51 
 
18. Liechtenstein  
(Page 19)  Republic of Korea  S/C/W/434  
S/C/M/153 , para 1. 42 
 
22. Peru 
(Page 27)  
 Republic of Korea  S/C/W/449  
23. Philippines  
(Page 27)  
 Republic of Korea  S/C/W/438  S/C/W/453  
 
- 10 - 
 
  N° QUESTION TO  QUESTION FROM  ANSWERS   
(provided either in writing or  
at the meeting  held on 12 June 2023)  
24. Russian Federation  
(Pages 28 ) 
 Hong Kong, China  S/C/M/153 , para 1. 46 
25. Seychelles  
 (Page  29) 
 Hong Kong, China  S/C/W/432  
 
26. Singapore  
(Pages 30 to 31, all 
entries)  
 Hong Kong, China  S/C/W/444  
S/C/M/153 , para 1. 44 
27. Singapore  
(Page 30)  
 Republic of Korea  S/C/W/444  
S/C/M/153 , para 1. 45 
29. Sweden  
(Page 31)  
 Hong Kong, China  S/C/W/451  
S/C/M/153 , para 1. 52 
30. Switzerland  
(Pages 32)  
 Republic of Korea  S/C/M/153 , para 1. 42 
31. Switzerland  
(Pages 33)  
 Hong Kong, China  S/C/M/153 , from para 1. 43 
33. United Kingdom  
1st entry  
(Page 38)  Hong Kong, China  S/C/W/441  
34. United Kingdom  
(Page 38)  
 Republic of Korea  S/C/W/441  
S/C/M/153 , para 1. 53 
Business services  
Professional Services  
37. Dominican Republic  
(Page 49)  Republic of Korea  S/C/W/447  
S/C/M/153 , para 1. 58 -1.59 
 
38. Honduras  
(Page 49)  
 Republic of Korea  S/C/W/439  
44. Singapore  
(Page 51)  Australia  S/C/W/444  
S/C/M/153 , para 1. 63 
 
45. Türkiye  
(Page 51)  
 Republic of Korea  S/C/W/436  
46. Türkiye  
(Page 52)  
 Republic of Korea  S/C/W/436  
Business Services  
Other Business Services  
48. Canada  
(Page 53)  
 Republic of Korea  S/C/W/442/Rev.1  
49. Costa Rica  
(Page 54)  
 Republic of Korea  S/C/M/153 , para 1.62  
50. European Union  
(Page 54)  Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 64 
 
Communication Services  
Postal Services  
54. Türkiye  
(Page 55)  
 Republic of Korea  S/C/W/436  
Communication Services  
Telecommunication Services  
55. Argentina  
(Page 56)  Japan  S/C/W/443  
S/C/M/153 , para 1. 74-1.75 
 S/C/W/453  
 
- 11 - 
 
  N° QUESTION TO  QUESTION FROM  ANSWERS   
(provided either in writing or  
at the meeting  held on 12 June 2023)  
56. Brazil  
(Page 57)  
 Hong Kong, China  S/C/M/153 , para 1. 77 
57. Colombia  
(Page 57)  Japan  S/C/W/448  
S/C/M/153 , para 1.88 -1.89.  
 
58. India 
(Pages 57 -58) 
 Hong Kong, China  S/C/M/153 , para 1. 69 
59. Türkiye  
(Page 59)  
 Republic of Korea  S/C/W/436  
60. United States  of 
America  
(Page 60)  
 Hong Kong, China  S/C/M/153 , para 1.73  
Communication Services  
Audiovisual Services  
61. Australia  
(Page 64)  
 Republic of Korea  S/C/W/437  
S/C/M/153 , para 1. 70 to 1.72  
 
62. Austria  
(Page 65)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 64  
 
63. Croatia  
(Page 72,  
1st and 3rd entries)  
or the European 
Union  Hong Kong, China  S/C/W/451  
S/C/M/153 , para 1. 65 
64. European Union  
(Page 78,  
3rd entry)  Japan  S/C/W/451  
S/C/M/153 , para 1. 66 
65. European Union  
(Page 78)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 67 
66. European Union  
(Page 78)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 67 
67. European Union  
(Page  79,  
2nd entry)  Japan  S/C/W/451  
S/C/M/153 , para 1. 66 
68. European Union  
(Page 80)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 64 
69. Liechtenstein  
(Page 89)  
 Republic of Korea  S/C/W/434  
 
70. Poland  
(Page 97)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 64 
71. Slovenia  
(Page 103)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 64 
73. United Kingdom  
(Page 107,  
1st entry)  Hong Kong, China  S/C/W/441  
74. United Kingdom  
(Page 107)  
 Republic of Korea  S/C/W/441  
75. United Kingdom  
(Page 108,  
4th entry)  Hong Kong, China  S/C/W/441  
76. United Kingdom  
(Page 108)  
 Republic of Korea  S/C/W/441  S/C/W/453  
 
- 12 - 
 
  N° QUESTION TO  QUESTION FROM  ANSWERS   
(provided either in writing or  
at the meeting  held on 12 June 2023)  
Construction and Related Engineering Services  
78. Liechtenstein  
(Page 114)  
 Republic of Korea  S/C/W/434  
 
Distribution Services  
79. Liechtenstein  
(Page 114)  
 Republic of Korea  S/C/W/434  
S/C/M/153 , para 1. 42 
 
80 Switzerland  
(Page 115)  
 Republic of Korea  S/C/M/153 , para 1. 42 
Educational Services  
81. Russian Federation  
(Page 116 ) 
 Republic of Korea  S/C/M/153 , para 1.79  
Financial Services  
82. Austria  
(Page 116)  Switzerland  S/C/W/451  
S/C/M/153 , para 1. 82 
 
83. Austria  
(Page 116)  
or the European 
Union  Hong Kong, China  S/C/W/451  
S/C/M/153 , para 1. 82 
84. Austria  
(Page 116)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 82 
88. Canada  
(Page 118,  
1st entry)  Hong Kong, China  S/C/W/442/Rev.1  
89. Canada  
(Page 118)  
 Republic of Korea  S/C/W/442/Rev.1  
90. Canada  
(Page 118)  
 Republic of Korea  S/C/W/442/Rev.1  
91. Canada  
(Page 118)  
 Switzerland  S/C/W/442/Rev.1  
92. Colombia  
(Page 119)  Republic of Korea  S/C/W/448  
S/C/M/153 , para 1.88 -1.89.  
 
94. European Union  
(Page 121)  Hong Kong, China  S/C/W/451  
S/C/M/153 , para 1. 83 
 
95. Honduras  
(Page 122)  
 Republic of Korea  S/C/W/439  
96. Hungary  
(Page 122)  Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 84 
 
97. Hungary  
(Page 122)  Switzerland  S/C/W/451  
S/C/M/153 , para 1. 84 
 
105. Lichtenstein  
(Page 123)  
 Republic of Korea  S/C/W/434  
 
106. Mauritius  
(Page 124)  
 Republic of Korea  S/C/W/435  
 
107. Mauritius  
(Page 124)  
 Switzerland  S/C/W/435  
 
111. Peru 
(Page 126)  
 Republic of Korea  S/C/W/449  S/C/W/453  
 
- 13 - 
 
  N° QUESTION TO  QUESTION FROM  ANSWERS   
(provided either in writing or  
at the meeting  held on 12 June 2023)  
112. Peru 
(Page 126)  
 Republic of Korea  S/C/W/449  
113. Peru 
(Page 126)  
 Switzerland  S/C/W/449  
114 Philippines  
(Page 126)  
 Republic of Korea  S/C/W/438  
115. Philippines  
(Page 126)  
 Republic of Korea  S/C/W/438  
116. Philippines  
(Page 127)   
 Republic of Korea  S/C/M/153 , para 1. 87 
 
117. Singapore  
(Page 128)  Hong Kong, China  S/C/W/444  
S/C/M/153 , para 1. 86 
 
118. Slovak Republic  
(Page 129)  Japan  S/C/W/451  
S/C/M/153 , para 1. 85 
 
119. Türkiye  
(Page 131)  
 Republic of Korea  S/C/W/436  
121. United States  of 
America  
(Pages 133)  
 Republic of Korea  S/C/M/153 , para 1. 81 
 
122. United States  of 
America  
(Pages 133)  
 Republic of Korea  S/C/M/153 , para 1. 81 
 
123. United States  of 
America  
(Pages 134)  
 Republic of Korea  S/C/M/153 , para 1. 81 
 
124. United States  of 
America  
(Pages 134)  
 Republic of Korea  S/C/M/153 , para 1. 81 
 
Recreational, Cultural and Sporting Services  
126. European Union  
(Page 136)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 91 
127. European Union  
(Page 136)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 91 
128. India 
(Page 137)  Hong Kong, China  S/C/M/153 , para 1. 92 
 
Transport Services  
Maritime Transport Services  
130. Brazil  
(Page 140)  Japan  S/C/M/153 , para 1. 94 
 
131. Bulgaria  
(Page 140,  
all entries)  
or the European 
Union:  Hong Kong, China  S/C/W/451  
S/C/M/153 , para 1. 100 
132. Bulgaria  
(Page 140)  Switzerland  S/C/W/451  
S/C/M/153 , para 1. 101 
 
134. Chile 
(Page 142)  
 Republic of Korea  S/C/W/440  
S/C/M/153 , para 1. 110-1.111  
136. European Union  
(Page 146)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 102 S/C/W/453  
 
- 14 - 
 
  N° QUESTION TO  QUESTION FROM  ANSWERS   
(provided either in writing or  
at the meeting  held on 12 June 2023)  
138. India 
(Page 148, 1st 
entry)  
 Hong Kong, China  S/C/M/153 , para 1. 107 
 
139. India 
(Page 148)  
 Switzerland  S/C/M/153 , para 1. 108 
 
142. Philippines  
(Page 151, 2nd 
entry)   
 Hong Kong, China  S/C/M/153 , para 1. 99 
 
143. Russian Federation  
(Pages 152, 3rd 
entry)   
 Hong Kong, China  S/C/M/153 , para 1. 106 
 
144. Singapore  
(Page 155)  Hong Kong, China  S/C/W/444  
S/C/M/153 , para 1. 105 
 
146. Tunisia  
(Page 157)  
 Republic of Korea  S/C/W/445  
S/C/M/153 , para 1.97 -1.98 
147. Türkiye  
(Page 161)  
 Republic of Korea  S/C/W/436  
Transport Services  
Road Transport Services  
150. Austria  
(Page 187)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 103 
 
151. Costa Rica  
(Page 189)  
 Republic of Korea  S/C/M/153 , para 1. 95 
 
152. European Union  
(Page 192)  
 Republic of Korea  S/C/W/451  
S/C/M/153 , para 1. 104 
153. Honduras  
(Page 193)  
 Republic of Korea  S/C/W/439  
154. United States of 
America  
(Page 208)  Republic of Korea  S/C/M/153 , para 1. 96 
 
 
 
 
__________