WT/REG442/1  
 
17 January 2022  
(22-0361) Page: 1/41 
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT BETWEEN CHINA AND MAURITIUS  
(GOODS AND SERVICES)  
Report by the Secretariat  
This report, prepared for the consideration of the Free Trade Agreement between China 
and Mauritius, has been drawn up by the WTO Secretariat on its own responsibility and 
in full consultation with the Parties. The factual presentation reproduces as closely as 
possible the terminology used in the Agreement and in the comments provided and 
does not imply official endorsemen t or acceptance by the Secretariat of such 
terminology. The report has been drawn up in accordance with the rules and procedures 
contained in the Decision for a Transparency Mechanism for Regional Trade Agreements 
(WT/L/671) and thus does not imply any val ue judgement by the Secretariat regarding 
the contents of the Agreement.  
 Any technical questions arising from this report may be addressed to Peter Milthorp 
(tel: 41 22 739 5016). Any statistical questions arising from this report may be 
addressed to Rowe na Cabos (tel: +41 22 739 5185).  
 
  WT/REG442/1  
 
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  Table o f Contents  
 
1  TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1  Merchandise trade  ................................ ................................ ................................ ........  4 
1.2  Trade in services and investment  ................................ ................................ ...................  6 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ .......................  9 
2.1  Background information  ................................ ................................ ................................  9 
3  PROVISIONS ON TRADE IN GOODS  ................................ ................................ ............  10 
3.1  Import duties and charges, and quantitative restrictions  ................................ .................  10 
3.1.1   General provisions  ................................ ................................ ................................ ... 10 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ .........  11 
3.1.3   Liberalization schedule  ................................ ................................ .............................  11 
3.1.3.1   China  ................................ ................................ ................................ ..................  11 
3.1.3.2   Mauriti us ................................ ................................ ................................ .............  13 
3.1.4   Tariff rate quotas  ................................ ................................ ................................ ..... 15 
3.2  Rules of origin  ................................ ................................ ................................ ............  16 
3.3  Export duties and charges, and quantitative restrictions  ................................ ..................  17 
3.4  Regulatory provisions on trade in goods  ................................ ................................ ........  17 
3.4.1   Standards  ................................ ................................ ................................ ...............  17 
3.4.1.1   Sanitary and phytosanitary measures  ................................ ................................ ...... 17 
3.4.1.2   Technical barriers to trade  ................................ ................................ .....................  18 
3.4.2   Safeguard mechanisms  ................................ ................................ ............................  19 
3.4.2.1   Global safeguards  ................................ ................................ ................................ . 19 
3.4.2.2   Bilateral safeguards ................................ ................................ ...............................  19 
3.4.2.3   Special safeguards  ................................ ................................ ................................  19 
3.4.2.4   Safeguards for balance of payments  ................................ ................................ ........  19 
3.4.3   Anti-dumping and countervailing measures  ................................ ................................ . 20 
3.4.4   Subsidies and state -aid ................................ ................................ ............................  20 
3.4.5   Customs -related procedures  ................................ ................................ .....................  20 
3.5  Sector -specific provisions on trade in goods  ................................ ................................ ... 20 
4  PROVISIONS ON TRADE IN SERVICES AND INVESTMENT  ................................ ..........  20 
4.1  Scope and definitions  ................................ ................................ ................................ .. 20 
4.2  Denial of benefits  ................................ ................................ ................................ ....... 21 
4.3  General provisions on trade in services  ................................ ................................ .........  21 
4.3.1   Market access  ................................ ................................ ................................ .........  21 
4.3.2   National treatment and MFN ................................ ................................ ......................  21 
4.3.3   Commercial presence  ................................ ................................ ...............................  22 
4.3.4   Movement of natural persons  ................................ ................................ ....................  22 
4.3.5   Mauritius  ................................ ................................ ................................ ................  22 
4.3.6   China  ................................ ................................ ................................ .....................  23 WT/REG442/1  
 
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  4.4  Liberalization commitments  ................................ ................................ .........................  23 
4.4.1  Mauritius  ................................ ................................ ................................ ................  24 
4.4.2   China  ................................ ................................ ................................ .....................  26 
4.5  Regulatory provisions  ................................ ................................ ................................ .. 28 
4.5.1   Domestic regulation  ................................ ................................ ................................ . 28 
4.5.2   Recognition  ................................ ................................ ................................ .............  28 
4.5.3   Subsidies  ................................ ................................ ................................ ................  29 
4.5.4   Safeguards  ................................ ................................ ................................ .............  29 
4.5.5   Other  ................................ ................................ ................................ .....................  29 
4.5.5.1   Other investment provisions  ................................ ................................ ...................  29 
4.5.6   Sector specific provisions on trade in services  ................................ .............................  30 
4.5.6.1   Financial services  ................................ ................................ ................................ .. 30 
5  GENERAL PROVISIONS OF THE AGREEMENT  ................................ ..............................  30 
5.1  Transparency  ................................ ................................ ................................ .............  30 
5.2  Current payments and capital movements  ................................ ................................ ..... 31 
5.3  Exceptions  ................................ ................................ ................................ .................  32 
5.3.1   General and Security exceptions  ................................ ................................ ................  32 
5.3.2   Taxation  ................................ ................................ ................................ .................  32 
5.4  Accession and  withdrawal  ................................ ................................ ............................  32 
5.5  Institutional framework  ................................ ................................ ...............................  32 
5.6  Dispute settlement  ................................ ................................ ................................ ..... 33 
5.7  Relationship with other agreements concluded by the parties  ................................ ...........  33 
5.8  Government procurement  ................................ ................................ ............................  35 
5.9  Intellectual property rights  ................................ ................................ ..........................  35 
5.10  Competition  ................................ ................................ ................................ .............  35 
5.11  Environment  ................................ ................................ ................................ ............  36 
5.12  Labour  ................................ ................................ ................................ ....................  36 
5.13  Electronic commerce  ................................ ................................ ................................ . 36 
5.14  Small and medium -sized enterprises  ................................ ................................ ...........  37 
5.15  Other  ................................ ................................ ................................ ......................  37 
5.15.1   Economic cooperation  ................................ ................................ .............................  37 
ANNEX 1  ................................ ................................ ................................ ........................  38 
 
  WT/REG442/1  
 
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Key Facts  
 
Parties to the Agreement:  China and Mauritius  
 
Date of Signature:    17 October 2019  
 
Date of Entry into Force:  1 January 2021  
 
Date of Notification:   7 January 2021  
 
Full implementation :   31 December  2028 
 
 
1  TRADE ENVIRONMENT  
1.1.  The Free Trade Agreement between China and Mauritius, hereinafter referred to as "the 
Agreement" is China's 16th and Mauritius' 7th notified regional trade agreement.  
1.2.  In 2020 China's GDP was estimated at USD 14.7 trillion, while that of Mauritius was 
USD 11.3 billion. The Parties trade (merchandise) to GDP ratio was 18.6 for China and 42.9 for 
Mauritius. Globally, China was the world's largest exporter and the second largest importer. Mauritius 
was 140th and 131st respectively.1 
1.1  Merchandise trade  
1.3.  In 2020 China's merchandise exports amounted to USD 2.6 trillion, representing 14.7% of 
global exports. China's merchandise imports were USD 2 trillion, representing 11.5% of global 
imports. China's main exports were manufactured goods (92.9%), agricultura l products (3.3%) and 
fuels and mining products (3.1%). China's main imports were manufactured goods (59.7%), fuels 
and mining products (27.9%) and agricultural products (9.65).  
1.4.  For the same year, Mauritius merchandise exports totalled USD 1.8 billion, am ounting to 0.01% 
of global exports. Mauritius global imports amounted to USD 4.2 billion and represented 0.02% of 
global imports. Mauritius main exports were manufactured goods (50.8%), agricultural goods 
(31.6%) and other (15.9%), whilst its main imports were manufactured goods (57.1%), agricultural 
products (22.9%) and fuels (19.5%).  
1.5.  Based on 2020 data, China was Mauritius 9th largest export destination (1.5% of total exports) 
and the largest source of imports (70.2% of total). For Mauritius, based on 20 20 data, Mauritius was 
China's 97th largest export destination (0.027% of total exports) and the 132nd largest source of 
imports (0.001% of total).  
1.6.  Chart 1.1 below summarizes the trends in global and bilateral trade of the Parties for the period 
2010-2020.  China's exports consistently exceeded imports, both globally and bilaterally. Over the 
period Mauritius maintained a trade deficit, both globally and bilaterally.  
 
1 Source: WTO trade profiles (2020 data) accessed in October 2021.  WT/REG442/1  
 
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  Chart 1.1 China -Mauritius: Merchandise bilat eral trade and with world (2010 -2020)  
 
Source:  UNSD Comtrade  database.  
 
1.7.  Chart 1.2 below shows the commodity structure of trade between the Parties, as well as of 
their global trade in the period 2018 -2020, on the basis of Harmonized System (HS) sections. Of 
Mauritius' main export categories of textiles and prepared foods (which accounted during this period 
for 58% of its global exports), China mainly imports textiles (47% of its imports from Mauritius), 
followed by base metals (25% of its imports  from Mauritius); prepared foods account for around 
10% of China's imports from Mauritius. China's main export categories of machinery and textiles 
(which accounted for 55% of its global exports), also accounted for around half of Mauritius' imports 
from C hina during this period.  
0.01.02.03.04.05.0
012345678910
2010 2012 2014 2016 2018 2020B. Mauritius
(USD B illions)
Imports from China (Right Axis)
Exports to China (Right Axis)
Total Imports
Total Exports
0.01.02.03.04.05.0
05001,0001,5002,0002,5003,000
2010 2012 2014 2016 2018 2020A. China
(USD Billions)
Imports from Mauritius (Right Axis)
Exports to Mauritius (Right Axis)
Total Imports
Total ExportsWT/REG442/1  
 
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  Chart 1.2 China -Mauritius: Product composition of merchandise trade, by HS Section 
(2018 -2020)  
 
Source:  UNSD Comtrade database.  
 
1.2  Trade in services and investment  
1.8.  Chart 1.3 below show s China's trade in commercial services with the world, 2010 -2020. China's 
services imports exceed its exports, with higher exports in 2019 than 2018. Imports are dominated 
by travel, transport and other business services while it exports mainly transport, other business 
services and telecommunications, computer and information services.  
19
15
9
8877654328Mauritius' Global Imports (%)
36
15 1376433329Mauritius imports from China (%)
44
11775443229China's Global Exports (%)36
289643329Mauritius' Global Exports (%)
34
23755543228China's Global Imports (%) 
47
25106525China's imports from Mauritius (%)
Total: USD 2,087 b illion Total: USD 34 million
Total: USD 857 million Total: USD 2,528 billionTotal:  USD 1,803 million
Total:  USD 5,165 million
Raw hides and skinsVegetablesLive animals
ChemicalsMineralsPrepared foods
Articles of stone, 
plasterWood and articles of 
woodPlastics
Base metalsPrecious stonesTextiles
OpticalVehiclesMachinery
FootwearMiscellaneous
OtherWT/REG442/1  
 
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  Chart 1.3 China: Trade in commercial services data with the world, 2010 -2020  
 
Source:  Chinese authorities (2018 -2020) and the WTO Statistics database based on BPM6.  
 
1.9.  Chart 1.4 shows Mauritius trade in commercial services with the world, over the period 
2010-2020. Mauritius has generally maintained a positive balance in services trade, with a significant 
downtu rn in both imports and exports since 2019. Both imports and exports of services are 
dominated by travel, transport and other business services.  
Chart 1.4 Mauritius: Trade in commercial services with world, 201 0-2020  
 
Exchange rate MUR per USD are: 33.9 (2018), 35.5 (2019) and 39.3 (2020).  
Source:  Mauritius authorities (2018 -2020) and the WTO Statistics database based on BPM6.  
Manufacturing services on physical inputs 
owned by others
Maintenance & repair services, n.i.e.
Transport services
Travel servicesInsurance and pension services
Financial services
Charges for the use of 
intellectual property n.i.e.Telecom, computer and information 
services
Other business servicesConstruction services
Personal, cultural and 
recreational services01002003004005006007008009001,000
2010 2012 2014 2016 2018 2020A. China imports from the world
2010 -2020
(USD Billion)
01002003004005006007008009001,000
2010 2012 2014 2016 2018 2020B. China exports to the world
2010 -2020
(USD Billion)
Manufacturing services on physical 
inputs owned by others
Transport services
Travel servicesInsurance and pension services
Financial services
Charges for the use of 
intellectual property n.i.e.Telecom, computer and 
information services
Other business servicesConstruction services
Maintenance & repair services, n.i.e.
Personal, cultural and recreational 
services0.00.51.01.52.02.53.03.54.0
2010 2012 2014 2016 2018 2020A. Mauritius imports from world
2010 -2020
(USD Billion)
0.00.51.01.52.02.53.03.54.0
2010 2012 2014 2016 2018 2020B. Mauritius exports to world
2010 -2020
(USD Billion)WT/REG442/1  
 
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  1.10.   Charts 1.5 and 1.6 depict the Parties' foreign direct investment stocks and flows wit h the 
world during 2010 -2020.  
1.11.   As seen in Chart 1.5, China's outward FDI stock with Mauritius continued to increase in 
2018-2019. Inward and outward FDI flows were stable. China's FDI stock globally continued to 
increase, both inward and outward. Since 201 8 its outward investment stock has exceeded inward 
investment. While inward FDI flows have been relatively stable since 2010, outward FDI flows 
increased steadily up to 2016 before declining again in subsequent years.  
Chart 1.5 China: FDI stock and flow with Mauritius and the world, 2010 -2020  
 
Note:  
No FDI outflows with Mauritius and world for 2020.  
No inward FDI stock with Mauritius and world for 2018 -2020.  
No outward FDI stock with Mauritius and world for 2020.  
Source:  UNCTAD (2010 -2017) and the Chinese authorities.  
 
1.12.   As seen in Chart 1.6, Mauritius' outward FDI stock with China continued to increase in 
2018-2019. Inward FDI flows fell substantially. Mauritius is a net recipient of FDI with inward FDI 
stock exceeding outward FDI. During the period 2010 -2020 Mauritius' global FDI flows varied 
substantially, with inward flows subject to variability, although above outward flows.  
02004006008001,0001,2001,400
2018 2019FDI stock with Mauritius
2018 -2019
(USD Million ) 
Outward Inward
050100150200250300350400450
2018 2019 2020FDI flow with Mauritius
2018 -2020
(USD Million) 
Outward Inward
05001,0001,5002,0002,500
2010 2012 2014 2016 2018 2020FDI stock with the world
2010 -2020
(USD Billion )
Outward Inward
050100150200250
2010 2012 2014 2016 2018 2020FDI flow with the world
2010 -2020
(USD Billion ) 
Outward InwardWT/REG442/1  
 
- 9 - 
 
  Chart 1.6 Mauritius: FDI stock a nd flow with China and the world, 2010 -2020  
 
Note:  
Exchange rate MUR per USD are: 33.9 (2018), 35.5 (2019) and 39.3 (2020).  
Data for year 2020 is from January to September only.  
Source:  UNCTAD for FDI flow with the world (2010 -2017) and the Mauritius auth orities (2018 -2020).  
 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed on 17 October 2019 and entered into force on 01 January 2021. It 
was notified to the WTO on 7 January 2021 under Article XXIV:7(a) of GATT 1994 ( see document 
WT/REG44 2/N/1 - S/C/N/1037 ).  
2.2.  The text of the Agreement, together with its annexes, is available on the Parties' official 
websites:  
China:  http://fta.mofcom.gov.cn/mauritius/mauritius_special.shtml   
 
Mauritius:  https://foreign.govmu.org/Pages/default.aspx  
 
2.3.  The Agreement consists of 17 Chapters, and several annexes (including Chapter specific 
annexes) which form an integral part of the Agreement (Box 2.1).  
01,0002,0003,0004,0005,0006,0007,0008,000
2018 2019FDI stock with China
2018 -2019
(USD Billion ) 
Outward Inward
01020304050607080
2018 2019 2020FDI flow with China
2018 -2020
(USD Million) 
Outward Inward
050100150200250300350
2018 2019FDI stock with the world
2018 -2019
(USD Billion )
Outward Inward
0100200300400500600700800900
2010 2012 2014 2016 2018 2020FDI flow with the world
2010 -2020
(USD Billion ) 
Outward InwardWT/REG442/1  
 
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  Box 2.1 Structure of the Agreement  
Chapter  Titles  
Chapter 1  Initial Provisions and Definitions  
Chapter 2  Trade in Goods  
Chapter 3  Rules of Origin and Implementation Procedures  
Chapter 4  Sanitary and Phytosanitary Measures  
Chapter 5  Technical Barriers to Trade  
Chapter 6  Trade Remedies  
Chapter 7  Trade in Services  
Chapter 8  Investment  
Chapter 9  Competition  
Chapter 10  Intellectual Property  
Chapter 11  Electronic Commerce  
Chapter 12  Economic Cooperation  
Chapter 13  Transparency  
Chapter 14  Administrative and Institutional Provisions  
Chapter 15  Dispute Settlement  
Chapter 16  Exceptions  
Chapter 17  Final Provisions  
 Annex I Schedules in Relation to Article 2.4 
(Elimination of Customs Duties)  
 Annex II  (Product Specific Rules of Origin)  
 Annex III Schedules of Specific Commitments on 
Trade in Services  
Source:  WTO Secretariat based on the Agreement.  
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  In Chapter 1, Article 1.1 the Parties  have agreed to establish a free trade area, subject to 
Article XXIV of the GATT 1994 (and Article V of the GATS). General definitions used in the Agreement 
are set out in Article 1.4. Article 1.3 sets out the territorial applicability of the Agreement.  
3.2.  Chapter 2 of the Agreement concerns trade in goods. Article 2.4 of the Agreement sets out the 
agreement of the Parties on the elimination or reductions of customs duties on inter -Party trade.  
3.3.  Neither Party shall be permitted to increase any customs duty bin ding contained in its Schedule 
to Annex I nor introduce a new customs duty on imports of an originating good other than in 
accordance with the Agreement (Article 2.4.2).  
3.4.  In relation to administrative fees and charges levied on or in connection with import ation (or 
exportation), under Article 2.8 such fees or charges must be consistent with the Parties obligations 
under Article VIII:1 of the GATT 1994 and its Interpretative Notes (incorporated into and made part 
of the Agreement, mutatis mutandis). Any requ irement of consular transactions, including related 
fees and charges, in connection with the importation of any good of the other Party is expressly 
prohibited in Article 2.8.2.  WT/REG442/1  
 
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  3.5.  In Article 2.3 the Parties have agreed to accord national treatment on intern al taxation and 
regulation. Article III of the GATT 1994 is incorporated by reference into and made part of the 
Agreement, mutatis mutandis. Classification of goods is to be in conformity with the Harmonized 
System, as adopted and implemented by the Partie s in their respective tariff laws (Article 2.5).  
3.6.  Concerning non -tariff measures, in Article 2.6, except as otherwise provided in the Agreement, 
neither Party shall adopt or maintain any prohibition, restriction, or measure having equivalent 
effect, includi ng any quantitative restrictions, on the importation of a good originating in the territory 
of the other Party, or on the exportation or sale for export of a good destined for the territory of the 
other Party except in accordance with Article XI of the GAT T 1994. The Parties have also incorporated 
Article XI of the GATT 1994 into the Agreement, mutatis mutandis (Article 2.6.1). No non -tariff 
measure shall be adopted or maintained on the importation of any good of the other Party or on the 
exportation of any  good destined for the territory of the other Party, except in accordance with its 
rights and obligations under the WTO Agreement or the Agreement (Article 2.6.2).  
3.7.  On import licensing, under Article 2.7, each Party has agreed to ensure that import licensin g 
regimes applied to goods originating in the territory of the other Party are applied in accordance 
with the WTO Agreement, and in particular, with the provisions of the WTO Agreement on Import 
Licensing Procedures.  
3.1.2   Liberalization of trade and tariff line s 
3.8.  In Article 2.4.1, except as otherwise provided in the Agreement, each Party agrees to eliminate 
its customs duties on originating goods of the other Party, as from the date of entry into force of the 
Agreement, in conformity with its Schedule to Annex I (Schedules in Relation to Article 2.4 
(Elimination of Customs Duties)).  
3.9.  The basis for the reduction commitments set out in each Party's Schedule to Annex I is the 
most favoured nation (MFN) customs duty applied on 1 January 2017. Any reduction in a Party' s 
applied MFN customs duty rate after the entry into force of the Agreement shall be applied on trade 
covered by the Agreement as long as it is lower than the customs duty set out in its Schedule to 
Annex I (Schedules in Relation to Article 2.4 (Eliminatio n of Customs Duties)).  
3.1.3   Liberalization schedule  
3.1.3.1   China  
3.10.   Table 3.1 below shows the tariff liberalization undertaken by China under the Agreement. 
Prior to entry into force of the Agreement, of China's MFN tariff 871 lines were duty -free (10.2% of 
the tariff) on an MFN basis, under which 0.7% of China's total imports from Mauritius entered during 
2018-2020.2 With the entry into force of the Agreement an additional 6,687 lines became duty -free 
under which an additional 77 of China's imports from Mauriti us entered. An additional 443 lines 
(5.2% of the tariff) are to be liberalized in 2025, under which 3.9% of imports from Mauritius  entered 
in 2018 -20. Following full implementation of China's commitments under the Agreement in 2027, 
3.7% of lines in China' s tariff will remain dutiable, representing 319 lines and 7.1% of China's 
imports from Mauritius during 2018 -20.  
Table 3.1 China: Tariff elimination commitments under the Agreement and 
corresponding average t rade 
Duty phase -out 
period  Number of 
lines  % of total lines 
in China's tariff 
schedule  Value of China's 
imports from 
Mauritius  
(2018 -2020)  
USD million  % of China's total 
imports from  
Mauritius  
(2018 -2020)  
2021 (MFN)  871 10.2 0.3 0.7 
2021 6,687  77.9 26.2 77.0 
2025 443 5.2 3.9 11.3 
2027 260 3.0 1.3 3.9 
 
2 China's MFN tariff in 2021 consisted of 8,580 lines at the 8 -digit level, of which 99.6% had ad valorem  
rates of duty. All the remaining 34 lines had specific rates of duty.  WT/REG442/1  
 
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  Duty phase -out 
period  Number of 
lines  % of total lines 
in China's tariff 
schedule  Value of China's 
imports from 
Mauritius  
(2018 -2020)  
USD million  % of China's total 
imports from  
Mauritius  
(2018 -2020)  
Remain dutiable  319 3.7 2.4 7.1 
Total  8,580  100.00  34.1a 100.00  
a import covers HS chapters 1 -97. 
Note:  Tariff lines subject to in -quota rates are excluded in the computation  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Chinese authorities, WTO -IDB and UNSD, Comtrade 
database.  
 
3.11.   Table 3.2 below shows tariff elimin ation by China under the Agreement by HS Section. The 
319 lines remaining dutiable once the Agreement is fully implemented are spread over agricultural 
imports (HS Sections I -IV) as well as some lines in HS Sections X and XI. The average preferential 
rate for the lines remaining dutiable range from 5.3% in HS Section X to 50% for HS Section VI.  
Table 3.2 China: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% Number 
of lines  Duty -
free 
lines 
under 
MFN 
2021  Number of duty -free 
lines under the 
Agreement  Remaining 
dutiable 
lines  Avg. Final 
Tariff  
(Dutiable)  2021  
2025  
2027  
I 9.5 533 64 444 22  3 13.0 
II 14.0 514 54 365 51 7 37 39.5 
III 13.0 56  17 4  35 11.4 
IV 10.5 315 1 215 75  24 32.7 
V 3.6 201 37 163 1    
VI 5.9 1,354  64 1,275  2 10 3 50.0 
VII 9.0 280 1 263 11  5 20.0 
VIII 10.0 106  99 7    
IX 3.2 235 99 129   7 7.9 
X 4.2 161 35 60 4  62 5.3 
XI 7.1 1,147   1,005  72 7 63 11.1 
XII 8.1 73  39 34    
XIII 10.5 205 1 178 26    
XIV 5.5 90 32 43 15    
XV 5.9 773 4 757 11 1   
XVI 5.9 1,545  346 1,057  61 1 80 9.2 
XVII 10.4 439 3 192 14 230   
XVIII 5.8 336 66 252 14 4   
XIX 13.0 21  21     
XX 5.3 186 62 106 18    
XXI 3.1 10 2 7 1    
Total  7.3 8,580  871 6,687  443 260 319 14.9 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; f or the calculation of 
averages, specific rates are excluded.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates  based on data provided by the Chinese authorities and the WTO -IDB. 
 
3.12.   Chart 3.1 below shows the tariff lines of China remaining dutiable under the Agreement 
following full implementation compared to the average MFN rates applied on those tariff lines. In al l 
cases the MFN and preferential rates under the Agreement are the same with rates ranging from 
4.2% in HS Chapter 12 (oilseeds) to 55% in HS Chapter 10 (cereals).  WT/REG442/1  
 
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  Chart 3.1 China: Average of dutiable rates, by HS Chapter  
 
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Chinese authorities and the WTO -IDB. 
3.1.3.2   Mauritius  
3.13.   Table 3.3 below shows the tariff liberalization undertaken by Mauritius under the Agreement. 
Prior to entry into force of the Agreement, 5,994 tariff lines (94.2% of the tariff) in Mauritius' tariff 
that were duty -free on an MFN basis, under which 91.4% of its imports entered from China during 
2018-2020.3 With the e ntry into force of the Agreement an additional 39 lines became duty free 
under which 0.2% of Mauritius' imports from China entered. Following full implementation of 
Mauritius' commitments under the Agreement in 2025, 2.8% of lines in Mauritius' tariff will  remain 
dutiable, representing 181 lines and 5.7% of Mauritius' imports from China.  
Table 3.3 Mauritius: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Mauritius' 
tariff schedule  Value of Mauritius' 
imports from China  
(2018 -2020)  
USD million  % of Mauritius' total 
imports from  
China  
(2018 -2020)  
2021 (MFN)  5,994  94.2 756.4  91.4 
2021 39 0.6 1.6 0.2 
2025 147 2.3 22.4 2.7 
Remain dutiable  181 2.8 47.1 5.7 
Total  6,361  100.00  827.4  100.00  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Mauritius authorities and the WTO -IDB. 
3.14.   Table 3.4 shows tariff elimination by Mauritius under the Agreement by HS Section. Under the 
Agreement Mauritius has liberalized access across its tariff, which already had broad MFN duty free 
rates in all HS Sections. Upon full liberalization under the Ag reement, tariffs will remain in a range 
of Sections. Section IV will retain 44 lines with an average tariff of 23.9%, section XI will retain 27 
dutiable lines, with an average tariff of 14.8%. The average dutiable rate on the few lines remaining 
will be 17 % ad valorem . The average preferential rate for the lines remaining dutiable range from 
12% in HS Section III to 23.9% for HS Section IV.  
 
3 In 2021 Maur itius' MFN tariff contained 6,361 lines at the 8 -digit level, all of which had ad valorem  
rates of duty.  
0102030405060
3 9 10 11 12 15 16 17 20 24 31 40 44 48 51 52 84Average Duty Rate (%)
HS ChapterPreferential MFN
MFN=Preferential dutiesWT/REG442/1  
 
- 14 - 
 
  Table 3.4 Mauritius: Tariff elimination under the Agreement, by HS Sec tion 
HS 
Section  MFN 
Average  
% Number 
of lines  Duty -free 
lines 
under 
MFN 2021  Number of duty -free 
lines under the 
Agreement  Remaining 
dutiable 
lines  Avg. Final 
Tariff  
(Dutiable)  2021  2025  
I 0.0 382 382     
II 0.7 327 308 16  3 15.0 
III 2.6 50 38 7  5 12.0 
IV 6.7 338 246  48 44 23.9 
V 0.2 163 161  2   
VI 0.3 937 920  2 15 15.0 
VII 1.4 243 221 2 4 16 14.7 
VIII 3.3 73 65  2 6 15.0 
IX 2.1 128 109 3 12 4 15.0 
X 2.7 165 144  3 18 15.0 
XI 0.5 825 798   27 14.8 
XII 1.5 51 46  5   
XIII 1.3 170 156 1 12 1 15.0 
XIV 0.0 55 55     
XV 0.8 635 603  20 12 15.0 
XVI 0.4 876 863  10 3 15.0 
XVII 0.3 506 493 10 3   
XVIII 0.0 220 220     
XIX 0.0 20 20     
XX 6.2 190 139  24 27 14.8 
XXI 0.0 7 7     
Total  1.1 6,361  5,994  39 147 181 17.0 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Mauritius authorities.  
3.15.   Chart 3.2 identifies tariff lines remaining dutiable following full implementation of the 
Agreement by HS Chapter. Whilst for most lines t he MFN and preferential rates are the same, 
additional preferences are given in HS Chapter 17 (sugars), 42 (articles of leather), 48 (paper and 
cardboard), 85 (electrical equipment) and 94 (furniture and bedding). While most average tariffs 
are at 15%, the  average MFN and preferential duties in Chapter 17 (sugars and sugar confectionary) 
are, respectively 100% and 80%.  WT/REG442/1  
 
- 15 - 
 
  Chart 3.2 Mauritius: Average of dutiable rates, by HS Chapter
 
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Mauritius authorities.  
3.1.4   Tariff rate quotas  
3.16.   Article 2.13 and the Annex to Chapter 2 concern tariff rate quotas (TRQ).  In Article 2.13.1 in 
respect of products for which China has established a Country Specific Tariff Quota (CSTQ) in its 
Annex I Schedule, in -quota tariff rates will be equal to those of its global (MFN) TRQ (15%) within 
the TRQ quantity for each year as sp ecified in the Annex to Chapter 2 after the entry into force of 
the Agreement or starting from 1 January 2021, whichever is the later. Any imports of covered 
products of Mauritius origin in excess of the specified quantity in a calendar year will be subjec t to 
the MFN applied tariff rate (Article 2.13.2). The CSTQ quantities beyond the last year listed in the 
CSTQ quantities Annex (Country Specific Tariff Quota) shall remain at the same level as the last 
year (50,000 metric tonnes). According to the Parties , the TRQ in the Agreement is carved out of 
China's WTO TRQ amount.  
3.17.   The Annex to Chapter 2 sets out China's CSTQ. They exclusively concern sugar, listed by 
HS Code in Table 1. Table 2 to the Annex to Chapter 2 lists the tonnages, ranging from 15,000 
metri c tonnes (MT) in year 1 with annual 5,000 MT increase until it reaches 50,000 MT in year 8, 
upon which the tonnage will remain fixed. Table 3. 5 gives details of China's TRQs. The quantities 
may be varied in the case of exceptional circumstances, in which i nstance they will reduced to 
8,000  MT per year.  
Table 3.5 China: Country -specific tariff quota (CSTQ) for Mauritius under the Agreement  
Product description  
HS codes  Under the Agreement  MFN 
rates 
(2021)  Quantity (metric tonnes, 
MT) In-
quota 
rates  Out-of-quota 
rates (MFN)  
SUGAR     Normal 
circumstance  Exceptional 
circumstance  
17011200  Raw beet sugar  15% MFN 50% 15,000 MT in 
Year 1 and 
increasing 
annually at 
5,000 MT to 
50,000 MT in 
Year 8  8,000 MT for 
each 
calendar 
year until 
the 
extended 
safeguard 
measure is 
terminated, 
and the 17011300  Raw cane sugar  15% MFN 50% 
17011400  Other cane sugar  15% MFN 50% 
17019100  Cane or beet sugar 
containing added 
flavouring or 
colouring matter  15% MFN 50% 
17019910  Granulated sugar  15% MFN 50% 
020406080100120
911151722233233343942444863707273838594Average Duty Rate (%)
HS ChapterPreferential MFNWT/REG442/1  
 
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  Product description  
HS codes  Under the Agreement  MFN 
rates 
(2021)  Quantity (metric tonnes, 
MT) In-
quota 
rates  Out-of-quota 
rates (MFN)  
17019920  Superfine sugar  15% MFN 50% quantity for 
the next 
calendar 
year shall be 
that 
provided 
under the 
normal 
circumst ance 17019990  Other refine sugar  15% MFN 50% 
Source:  Chapter 2 -Annex of the Free Trade Agreement between China and Mauritius and the WTO -IDB. 
 
3.18.   According to the Parties, n o TRQs have been established in respect of imports from China by 
Mauritius under the Agreement.  
3.2  Rules of origin  
3.19.   Chapter 3 concerns rules of origin and implementation procedures. Annex 3 -A to the 
Agreement contains a model certificate of origin. Article 3.2 provides that goods shall be considered 
as originating in a Party if they are (a) goods wholly obtained or prod uced in a Party as defined in 
Article 3.3 or are (b) produced in a Party exclusively from originating materials; or (c) are produced 
from non -originating materials in a Party, provided that the goods conform to a regional value 
content of greater  than 40% or meet product specific requirements. Annex II's Product Specific 
Rules of Origin list goods by tariff heading and list which requirement applies (i.e. whether the good 
requires work to a level occasioning a change of tariff chapter, of tariff heading, or  of tariff 
sub-heading.  
3.20.   Goods wholly obtained or produced in a Party are contained in an exclusive list set out in 
Article 3.3.  
3.21.   The methodology for calculation of regional value content (RVC) is set out in Article 3.4. Article 
3.5 concerns de minimis changes and provides that a product that does not meet tariff classification 
change requirements4, pursuant to Annex II (Product Specific Rules of Origin), shall be considered 
to be an originating product, provided that the value of all non -origin ating materials that do not 
meet the tariff classification change requirement5 does not exceed 10% of the FOB value of the 
given product.  
3.22.   On accumulation, Article 3.6 provides that originating materials of a Party used in the 
production of a good in the other Party shall be considered to be originating in the latter Party. 
Article 3.7 sets out provisions on minimal operations or processing of goods in relation to the 
calculation of origin. In Article 3.7.2 the Parties have agreed that all operations in th e production of 
a given good carried out in a Party shall be taken into account when determining whether the working 
or process undergone by that good is considered to be minimal operations or processes referred to 
in paragraph 1.  
3.23.   Article 3.13 on direct c onsignments provides that only originating goods transported directly 
between the Parties can benefit from preferential tariff treatment under the Agreement, or with any 
other documents to the satisfaction of the customs authority of the importing Party.  
3.24.   Section B of Article 3 concerns implementation procedures. Article 3.14 provides that a 
conforming copy of the Certificate of Origin set out in the Annex to Chapter 3 shall be issued by the 
authorized bodies of a Party on application by exporter or produce r, if the goods are originating in 
that Party in accordance with the requirements of the Chapter. A Certificate of Origin shall be issued 
before or at the time of shipment, and will remain valid for 1 year from the date of issuance in the 
 
4 Annex II contains headnotes that provide, inter alia , "… 3. CC [change in tariff chapter] denotes a 
change to this chapter from any other chapter.4 .  CTH [change in tariff heading] denotes a change to this 
heading from any other heading. 5. CTSH [change in tariff sub -heading] denotes a change to this subheading 
from any other subheading".  
5 As listed in column 5 of Annex II to the Agreement.  WT/REG442/1  
 
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  exporting Party. A Certificate of Origin may be issued retrospectively within 1 year from the date of 
shipment. Approved exporters may, for the purpose of obtaining preferential tariff treatment in the 
other Party, complete a Declaration of Origin on invoice or other comme rcial documents 
(Article  3.15.1). The requirements to become an approved exporter are set out in Article 3.16.  
3.25.   Verification of origin may be conducted by the customs authority based on risk analysis and 
at random or when it has reasonable doubts. If the a uthority decides to suspend the granting of 
preferential treatment, while awaiting the results of the verification, the goods shall be released 
upon submission of a guarantee unless otherwise provided in the domestic legislation of the 
importing Party (Art icle 3.20). Article 3.21 provides that preferential tariff treatment may be denied. 
If the goods do not meet the requirements of the Chapter, or the importer, exporter or producer 
fails to comply with the requirements of the Chapter; if the Certificate of Origin does not meet the 
requirement of this Chapter; or if origin cannot be verified per Article 3.20 an importing Party may 
refuse to allow preferential tariff treatment under the Agreement.  
3.26.   In Article 3.22 the Parties have agreed to establish an Electr onic Origin Data Exchange 
System. According to the Parties they are discussing the establishment of an Electronic Network of 
Origin, the data exchange system required has not been implemented.  
3.27.   A Committee on Rules of Origin (under the FTA Joint Commission ), composed of government 
representatives of each Party, is established in Article 3.23. It shall meet as necessary to consider 
any matter arising under the Chapter and consult regularly to ensure that the Chapter is 
implemented effectively, uniformly and consistently to achieve the objectives of the Agreement.  
3.28.   Contact points on origin are required under Article 3.24 . According to the Parties the Parties 
have exchanged information on contact point s and communicated on the implementation of the 
Agreement.   
3.3  Export duties and charges, and quantitative restrictions  
3.29.   As noted above ( General provisions ) Article 2.6, inter alia , provides that neither Party shall 
adopt or maintain prohibitions or restrictions or measure having equivalent effect on the exportation 
or sale for export of a good destined for the territory of the other party except in accordance with 
Article XI of the GATT 1994.  
3.4  Regulatory provisions on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.30.   Chapter 4 of the Agreement concerns SPS. The objectives of the Chapter are set out in 
Article  4.1 and include facilitation of the implementation of the principles of the WTO Agreement on 
SPS. The SPS Agreement is incorporated into and made part of  the Agreement, mutatis mutandis.  
3.31.   On equivalence, in Article 4.5 the Parties shall strengthen co -operation on equivalence of SPS 
measures in accordance with the SPS Agreement and relevant international standards, guidelines 
and recommendations, in order t o facilitate trade.  
3.32.   The Parties have agreed to base their SPS measures on international standards, guidelines 
and recommendations established by the Codex Alimentarius Commission (CAC), the World 
Organisation for Animal Health (OIE), and relevant internat ional and regional organizations 
operating within the framework of the International Plant Protection Convention (IPPC), except as 
otherwise provided for in paragraph 3 of Article 3 of the SPS Agreement. If border measures are 
taken by a Party due to a per ceived failure to comply with sanitary or phytosanitary requirements, 
the reasons for the detention shall be promptly notified to the importer or his or her representative.  
3.33.   Article 4.8 sets out procedures for transparency in the development of new or amen ded SPS 
measures. The Parties will ensure information on such measures is made available in accordance 
with the relevant requirements of the SPS Agreement. Under Article 4.8.3 each Party will provide at WT/REG442/1  
 
- 18 - 
 
  least 60 days following the notification of proposed SPS measures to the WTO for the other Party to 
present comments on the measure except where urgent action is required.  
3.34.   In Article 4.8.6 the Parties have agreed to provide timely and appropriate information directly 
to the contact point of the other Party on certain provisional SPS measures adopted by a Party 
against or affecting the exports of the other Party that are considered necessary to protect human, 
animal or plant life or health.  
3.35.   Cooperation on SPS measures is set out in Article 4.9. The Parties w ill explore opportunities 
for further cooperation on SPS issues, with a view to enhancing the mutual understanding of the 
other Parties regulatory systems and facilitating bilateral trade.  
3.36.   Contact points for the Parties are listed in Article 4.10. For Chi na, the General Administration 
of Customs is the contact point and for Mauritius, the National Plant Protection Office (NPPO).  
3.37.   The Chapter under Article 4.11 provides for technical consultations between the Parties when 
a Party considers that a relevant S PS measure of the other Party has created unnecessary obstacles 
for its exports. The consultations shall be held as soon as possible as mutually agreed. According to 
the Parties the SPS Chapter is subject to the dispute settlement mechanism  under the Agree ment. 
3.4.1.2   Technical barriers to trade  
3.38.   Chapter 5 concerns Technical Barriers to Trade (TBT). The objectives of the Chapter are set 
out in Article 5.1.1. In Article 5.4 the Parties have incorporated into, and make the WTO TBT 
Agreement part of, the Agreement, mutatis mutandis. In Article 5.5 the  Parties have agreed that 
standards issued, in particular, by the International Organization for Standardization (ISO), the 
International Electrotechnical Commission (IEC), the International Telecommunication Union (ITU) 
and Codex Alimentarius Commission ( CAC) shall be considered relevant international standards in 
the sense of Article 2.4 of the TBT Agreement.  
3.39.   Conformity assessment procedures are the subject of Article 5.6. The Parties shall seek to 
enhance the acceptance of the results of conformity asse ssment procedures conducted by the 
designated conformity assessment bodies in the other Party, through negotiating a mutual 
recognition agreement (Article 5.6.1). According to the Parties, China and Mauritius have not started 
to negotiate the mutual recogn ition agreement yet . In Article 5.7 on border measures if a Party 
detains, at a port of entry, goods exported from the other Party due to a perceived failure to comply 
with a technical regulation or a conformity assessment procedure, the reasons for the de tention shall 
be promptly notified to the importer or his or her representative. Any such official measures taken 
in relation to such goods must be proportionate to the risk associated with such goods.  
3.40.   The Parties commit to ensure that information regardi ng proposed new or amended technical 
regulations or conformity assessment procedures shall be made available in accordance with 
Articles  2.9 and 5.6 of the TBT Agreement (Article 5.8.1). The text of any such measures should be 
provided to the requesting Pa rty within 15 working days of receiving a written request. Following 
notification of its proposed technical regulations and conformity assessment procedures to the WTO, 
each Party shall allow at least 60 days for the other Party to present comments except where actual 
or threatened risks to health, safety, and the environment warrant more urgent action.  
3.41.   If a Party considers that a relevant technical regulation or conformity assessment procedure 
of the other Party constitutes an unnecessary obstacle to its exports, it may request technical 
consultations (Article 5.9.1). The requested Party shall respond as early as possible to such a 
request. The requested Party shall enter into technical consultations within a period mutually agreed, 
with a view to reaching  a solution. Technical consultations may be conducted via any means mutually 
agreed by the Parties . According to the Parties t he TBT Chapter is subject to the dispute settlement 
mechanism  under the Agreemen t. Article 5.9 and the dispute settlement Chapter apply with respect 
to the settlement of disputes between the Parties . The two  procedures  are different  and independent.  
3.42.   On cooperation in TBT, in Article 5.10 the Parties have agreed to strengthen technical 
cooperation. Contact points on TBT are specified in Article 5.11: for China, the State Administration 
for Market Regulation  and the General Administration of Customs and  for Mauritius, the Mauritius 
Standards Bureau.  WT/REG442/1  
 
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  3.4.2   Safeguard mechanisms  
3.43.   In Chapter 6 of the Agreement the Parties have agreed disciplines on the use of global and 
bilateral safeguards.  
3.4.2.1   Global safeguards  
3.44.   In Article 6.2 the Parties restate their rights and ob ligations under Article XIX of the GATT 
1994 and the Agreement on Safeguards contained in Annex 1A to the WTO Agreement. If a Party 
proposes to apply or extend a global safeguard measure, that Party shall provide adequate 
opportunity for prior consultation s with the other Party.  
3.4.2.2   Bilateral safeguards  
3.45.   Section B of Chapter 6 concerns bilateral safeguard measures. Definitions used in the Chapter 
are set out in Article 6.3.  
3.46.   The conditions for application of a bilateral safeguard are described in Article 6.4. A n importing 
Party may apply a bilateral safeguard measure if, during the transition period (5 years , in the case 
of a product where the liberali zation progress lasts five or more years, the transition period shall be 
extended to the date on which such a pr oduct reaches zero tariff plus two years ), as a result of the 
reduction or elimination of a customs duty under the Agreement, a product is being imported into 
the territory of the other Party in such increased quantities in absolute terms or relative to do mestic 
production, and under such conditions as to cause or threaten to cause serious injury to domestic 
industry producing a like or directly competitive product. Such a bilateral safeguard may be applied 
only to the extent necessary to prevent or remedy serious injury, and to facilitate adjustment. The 
specific measures authorized may suspend the further reduction of any rate of customs duty on the 
product under the Agreement; or increase the rate of customs duty on the product to a level up to 
the lesser  of the MFN applied rate of customs duty in effect on the product on the day immediately 
before the date of entry into force of the Agreement or the MFN applied rate of customs duty in 
effect on the date on which the bilateral safeguard measure is applied.   
3.47.   In Article 6.5 the Parties have agreed that neither Party may apply or maintain a safeguard 
measure except to the extent and for such time as may be necessary to prevent or remedy serious 
injury and to facilitate adjustment. The measures must not continu e beyond two years, although a 
measure may be extended for a further maximum two -year period if the competent authorities of 
the applying Party determine that the bilateral safeguard measure continues to be necessary to 
prevent or remedy serious injury and  to facilitate adjustment and that there is evidence that the 
industry is adjusting. Under Article 6.5.4 neither Party may apply any bilateral safeguard measure 
on a product which is also subject to a measure that the Party has applied pursuant to Article XIX 
of the GATT 1994 and the WTO Safeguards Agreement. A Party shall also not maintain any bilateral 
safeguard measure on a product that becomes subject to a measure that the Party imposed pursuant 
to Article XIX of the GATT 1994 and the WTO Safeguards Agr eement. Upon termination of a bilateral 
safeguard measure, the Party that applied the bilateral safeguard measure shall apply the rate of 
customs duty set out in its Annex I Schedules on the date of termination, as if the bilateral safeguard 
measure had ne ver been applied.  
3.48.   Article 6.6 sets out procedures for the conduct of investigations, which must comply with the 
same procedures as those set out in Articles 3 and 4.2 of the WTO Safeguards Agreement. Those 
same Articles of the WTO Safeguards Agreement are  incorporated into and made part of the 
Agreement, mutatis mutandis. Provisional measures may be taken under Article 6.7.  
3.4.2.3   Special safeguards  
3.49.   According to the Parties there are no provisions in the Agreement on special safeguards.  
3.4.2.4   Safeguards for balance of  payments  
3.50.   Under Article 16.5 safeguards may be taken to safeguard the balance of payments (see 
Section 5.2 below.  WT/REG442/1  
 
- 20 - 
 
  3.4.3   Anti-dumping and countervailing measures  
3.51.   The Parties have expressly restated that they both retain their rights and obligations under 
the Agr eement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 
(GATT 1994) and the Agreement on Subsidies and Countervailing Measures contained in Annex 1A 
to the WTO Agreement.  
3.4.4   Subsidies and state -aid 
3.52.   In Article 2.10 the Partie s have expressly stated that nothing in the Agreement shall prevent 
a Party from maintaining or establishing a state trading enterprise as provided in Article XVII of the 
GATT 1994 and the Understanding on the Interpretation of Article XVII of the GATT 199 4. 
3.4.5   Customs -related procedures  
3.53.   In relation to trade facilitation the Parties shall simplify, to the greatest extent possible, 
procedures for trade in goods, and to promote multilateral cooperation to enhance their participation 
in the development and implem entation of international conventions and recommendations on trade 
facilitation (Article 2.11). They have also agreed to cooperate on trade facilitation within the 
framework of the China -Mauritius Free Trade Area Joint Commission ("the FTA Joint Commission ")6 
in the implementation of the WTO Trade Facilitation Agreement.  
3.54.   The Parties have agreed to undertake cooperation and mutual administrative assistance in 
Article 2.12, the Parties have agreed to try to make arrangements regarding customs cooperation 
and mutual administrative assistance within their respective domestic laws and regulations.  
3.5  Sector -specific provisions on trade in goods  
3.55.   There are no sector -specific provisions on trade in goods in the Agreement.  
4  PROVISIONS ON TRADE IN SERVICES AND INVESTMENT  
4.1  Scope and definitions  
4.1.  Chapter 7 of the Agreement concerns trade in services. The scope of the Chapter and definitions 
used are contained in Article 7.1. The Agreement applies to measures adopted or maintained by a 
Party affecting trade in servic es. The Chapter does not apply to (a) measures affecting air traffic 
rights, or measures affecting services directly related to the exercise of air traffic rights and air traffic 
control and air navigation services, other than measures affecting: (i) aircr aft repair and 
maintenance services; (ii) the selling and marketing of air transport services; (iii) computer 
reservation system ("CRS") services; and (iv) ground handling services. The Chapter also does not 
apply to (b) government procurement; (c) cabotag e in maritime transport services; (d) services 
provided in the exercise of governmental authority in the territory of a Party; (e) subsidies or grants 
provided by a Party, including government -supported loans, guarantees, and insurance, except to 
the exten t provided in Article 7.17 (Subsidies); or (f) measures affecting natural persons of a Party 
seeking access to the employment market of the other Party, nor shall it apply to measures regarding 
citizenship, residence or employment on a permanent basis (Art icle 7.1.2).7  
4.2.  Under Article 7.2.4, new services shall be considered for possible incorporation into the 
Chapter. Concerning the multilateral negotiations on the review of the GATS Annex on Air Transport 
Services, the Parties have agreed that upon conclusion of such nego tiations, they will conduct a 
review for the purpose of discussing amendments to the Agreement to incorporate the results of 
such multilateral negotiations.  
4.3.  Chapter 8 of the Agreement concerns investment. Definitions used in the Chapter are set out 
in Art icle 8.1. Article 8.2 sets out the scope and coverage of Chapter 8, which contains 2 sections, 
 
6 As est ablished under Article 14.1 of the Agreement (Establishment of the China -Mauritius Free Trade 
Area Joint Commission)  
7 With regard to delivery of services through movement of natural persons, Chapter 7 is to be read in 
conjunction with Chapter 7 -Annex -B (Movement of Natural Persons).  WT/REG442/1  
 
- 21 - 
 
  section A (Articles 8.1 -8.21 concerning substantive obligations of the Parties in relation to 
investments) and section B (Articles 8.22 -33, and Annex 8 -B on Expr opriation and Annex 8 -D on 
Service of documents on a Party), applying to investment disputes between an investor of a Party 
and the other Party. The obligations under section A apply to all levels of government and to any 
non-governmental body of a Party w hich exercises regulatory, administrative or other governmental 
authority (Article 8.2).  
4.4.  Chapter 8 applies to measures adopted or maintained by a Party relating to investors of the 
other Party and covered investments. Under Article 8.2.5, the Chapter appli es to trade in services 
to protect investment with respect to mode 4 commercial presence.8  
4.2  Denial of benefits  
4.5.  Article 7.24 provides that benefits of the Chapter may be denied by a Party (subject to prior 
notification and consultation) to a service suppli er of the other Party. The conditions for denial of 
benefits for a service supplier who is a juridical person: (a) owned or controlled by persons of a non -
Party or of the denying Party; and (b) who does not meet the requirement of "juridical person of a 
Party" provided in Article 7.2 of this Chapter, i.e. a legal entity organized under the law of the other 
Party or is controlled by natural or legal persons of that Party.  
4.6.  In Article 8.16 of the Agreement the Parties have agreed that a Party may at any time9 deny 
the benefits of the Chapter to an investor of the other Party if a non -party owns or controls the 
enterprise.  
4.3  General provisions on trade in services  
4.3.1   Market access  
4.7.  Article 7.5 provides that with respect to market access through the covered modes of  supply 
each Party shall accord services and service suppliers of the other Party treatment no less favourable 
than that provided for in their Schedules of Specific Commitments on Trade in Services set out in 
Annex III to the Agreement.  
4.8.  The Parties have a greed that when a Party has undertaken market access commitments the 
Party shall not10 maintain or adopt measures such as those listed in Article XVI of the GATS.  
4.9.  A Party may undertake additional commitments on services which are not subject to Articles 
7.4 (National Treatment) and 7.5 (Market Access) such as qualification, standards or licensing 
matters (Article 7.7). Any such commitments are to be inscribed in Annex III Schedule of Specific 
Commitments on Trade in Services.  
4.10.   In Article 8.9 on investments neither Party may impose or require certain  performance 
requirements, such as minimum levels of exports, domestic content, preference in purchasing, 
transfer of technology and other matters as a condition for investment in the Party.  
4.3.2   National treatment and  MFN 
4.11.   Article 7.4 on National Treatment provides that with respect to the sectors inscribed in its 
Annex III (Schedule of Specific Commitments on Trade in Services), each Party shall accord to 
services and service suppliers of the other Party, in respect of  all measures affecting the supply of 
services, treatment no less favourable than that it accords to its own like services and service 
suppliers.  
 
8 Articles 8.5 (Minimum Standard of Treatment), 8.6 (Compensation for Losses), 8.7 (Expropriation and 
Compensation), 8.8 (Transfers), 8.15 (Subrogation), 8.16 (Denial of Benefits) apply to any measure affecting 
the supply of a service by a service supplier of a Party through commercial presence in the territory of the 
other Party, only to the extent that they relate to a covered investment. The ISDS provisions of Chapter 8 
apply to the extent that they relate to a covered invest ment.  
9 Including during the institution of arbitration proceedings under Section B of Chapter 8.  
10 Unless otherwise specified in Annex III (Schedule of Specific Commitments on Trade in Services).  WT/REG442/1  
 
- 22 - 
 
  4.12.   This requirement may be met by according to services and service suppliers of the other Party 
either formally identical treatment or formally different treatment to that it accords to its own like 
services and service suppliers. Formally identical or formally different treatment by a Party will be 
considered to be less favourable if it modifies the conditions of c ompetition in favour of services or 
service suppliers of that Party compared to the like service or service suppliers of the other Party.  
4.13.   In Article 7.6 the Parties have agreed to accord immediately and unconditionally, in respect 
of all measures affecting the supply of services, to services and service suppliers of the other Party 
treatment no less favourable than it accords to like services and service suppliers of a non -Party11. 
However, any such treatment granted under other existing or future agreements concluded by a 
Party and notified to the WTO under Article V or Article V bis of the GATS shall not be subject to 
paragraph 1.  
4.14.   If a Party concludes or amends an agreement with a non -Party it will, upon request from the 
other Party, accord due co nsideration to extend to the other Party treatment no less favourable than 
that provided to a non -Party under that agreement. The former Party shall, upon request from the 
other Party, afford adequate opportunity to the other Party to negotiate the incorpo ration into the 
Agreement of a treatment no less favourable than that provided under the former agreement.  
4.15.   Article 8.3 contains the national treatment obligations of the Parties in relation to investments. 
The Parties have agreed to provide investors of th e other Party treatment no less favourable that it 
accords in like circumstances to its own investors with respect to management, conduct, operation 
and sale or other disposition of investments in its territory. Article 8.4 contains a 
most-favoured -nationa l treatment clause, excepting treatment under agreements in force or signed 
prior to entry into force of the Agreement.  
4.3.3   Commercial presence  
4.16.   Article 7.2 provides that commercial presence is any type of business or professional 
establishment, including thro ugh: (a) the constitution, acquisition, or maintenance of a juridical 
person; or (b) the creation or maintenance of a branch or a representative office, within the territory 
of a Party for the purpose of supplying a service. Commitments in relation to the right to commercial 
presence are specified in the Annex III schedules of the Parties.  
4.3.4   Movement of natural persons  
4.17.   Provisions governing the movement of natural persons under the Chapter are set out in 
Annex  B to Chapter 7. The Annex applies to measures aff ecting the movement of natural persons of 
a Party into the territory of the other Party under categories as referred to in Annex III (Schedules 
of Specific Commitments on Trade in Services).  
4.18.   The Annex does not apply to measures affecting natural persons o f a Party seeking access to 
the employment market of the other Party, nor to measures regarding citizenship, nationality, 
residence, or employment on a permanent basis. Article 1.3 provides that nothing contained in the 
Agreement will prevent a Party from applying measures to regulate the entry or temporary stay of 
natural persons of the other Party in its territory, provided that such measures are not applied in 
such a manner as to nullify or impair the benefits accruing to the other Party under the Annex.  
4.19.   Each Party has agreed to set out in Annex III (Schedules of Specific Commitments on Trade 
in Services) the specific commitments it undertakes for each category of natural person.  
4.3.5   Mauritius  
4.20.   Under the GATS Mauritius had inscribed "unbound" for all mode 4 e ntries. Under the 
Agreement, Mauritius has undertaken horizontal commitments to permit the entry of 4 categories 
of natural persons. These horizontal commitments are subject to Mauritius' Scheduled commitments 
covering various sectors, such as defining the  various eligibility criteria for the different categories 
 
11 Under the Agreement, for the purposes of Article 7.6, th e term "non -party" shall not include the 
following WTO members within the meaning of the WTO Agreement: (1) Hong Kong, China; (2) Macao, China; 
and (3) Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (Chinese Taipei).  WT/REG442/1  
 
- 23 - 
 
  of Occupation Permits. No time limits on stay are contained in the horizontal section, with the sole 
exception of business visitors.  
Table 4.1: Mauritius commitments on natural persons under the Agreement  
Category of Natural Person  Agreement Duration of 
stay GATS duration of stay  
1. Intra -Corporate Transferees (Managers, 
Executives, Specialists);  No limit  unbound  
2. Contractual Service Supplier/Short Term Service 
Suppliers;  No limit  unbound  
3. Independent Professional Natural persons;  No limit  unbound  
4. Business visitors.  multiple entry business 
visa valid for up to 2 
years at a cumulative 
rate of 120 d ays in a 
calendar year provided 
that the stay during each 
trip should not exceed 90 
days consecutively  unbound  
 
4.3.6   China  
4.21.   China's mode 4 horizontal commitments are expanded. In its WTO Schedule, China has 
undertaken horizontal commitments in respect of market access for mode 4, bound only for 
managers, executives and specialists of a WTO Member (up to 3 years) and service salespersons 
(90 days).12 Under the Agreement, China has undertaken mode 4 commitments as set out in 
Table  4.2 below.  
Table 4.2: China commitments on natural persons under the Agreement  
Category of Natural Person  Agreement Duration of 
Stay GATS duration of 
stay 
(a) Business visitors  Permitted entry for a 
maximum of 120 days.   
(b) Managers, executives, and specialists  Permitted entry for an 
initial stay of three years.  Up to 3 years  
(c) Contractual Service Supplier13 (CSS) of Mauritius  May be granted a work 
permit and a stay permit 
according to the terms of 
contract, but not to 
exceed four months.  Service salespersons up 
to 90 days  
 
4.4  Liberalization commitments  
4.22.   The Parties' schedules of commitments are laid out in Annex III to the Agreement, Part A for 
China, Part B for Mauritius. The Annex follows a positive list approach. With the exception of the 
expiry of certain transition periods, China's Schedule under the  Agreement is further improved 
compared to those in the GATS  and the newly improved sectors include business services, 
construction and related engineering services, financial services and transport services.  For 
Mauritius, a large number of new sectors (n oted below) have been added under the Agreement, 
representing an improvement.  
 
12 China had provided ad ditional specific mode 4 commitments for certain specialists for foreign doctors 
(6 months); foreign individual education service suppliers; tourism foreign managers and specialists) and 
certain ships crews.  
13 The CSS commitment is limited to the following  specific sectors: (1) architectural services; 
(2) engineering services; (3) computer and related services; 4) construction services; (5) travel agency and 
tour operator; (6) hotels; (7) maritime cargo handling; (8) freight transportation by rail and road;  (9) medical 
and dental services; (10) urban planning services (except general urban planning); and (11) education 
services. The sole exception to the above is a mode 4 commitment in respect of Doctors of Mauritius with 
professional certificates issued by Mauritius shall be permitted to provide short -term medical services in China 
after they obtain licences from the health administrative departments. The term of service is six months and 
can be extended to one year.  WT/REG442/1  
 
- 24 - 
 
  4.4.1   Mauritius  
4.23.   In its WTO Schedule Mauritius has inscribed horizontal limitation commitments in respect of 
mode 4 movement of natural persons market access as unbound except for measures affecting the 
entry and temporary stay of highly qualified natural persons and gover ned by the Passport Act and 
Immigration Act. For national treatment of mode 4 Mauritius' WTO Schedule is unbound, except for 
measures concerning the Income Tax Act and Non -citizens Employment Restrictions Act of 1970. 
Under the Agreement, most of mode 4 is  unbound, or subject to 50% Mauritian employment in 
managerial or professional activity.  
4.24.   In comparison to its GATS commitments, Mauritius has added a substantial new number of 
committed sectors representing an improvement. Under the GATS Mauritius had com mitments only 
for 2.C. Telecommunication Services, 7. Financial Services and 9. Tourism. In addition to expanding 
coverage and removing the restrictions to market access for most of those sectors (for example sub -
sectoral coverage has been added in financi al services but several GATS limitations such as relating 
to compulsory third party motor vehicle insurance, agents and brokerage of certain insurance have 
been retained), Mauritius has added 1. Professional services, Computer and related services, 
Researc h and related services, Rental and leasing services, and other business services, which, with 
few exceptions such as a citizenship requirement to practice domestic law, equity restrictions in the 
accountancy and architecture sectors have full commitments f or modes 1 -3.  
4.25.   Mauritius has also added commitments in 2. Communication services for which it has 
eliminated limitations in the telecommunications sector on market access for modes 1 and eliminated 
or reduced them through less restrictive limitations on mo de 3; 3. Construction and Related Services, 
4. Distribution Services, 5. Educational Services, 6. Environmental Services, 8. Health and Related 
services (limited to Traditional Chinese Medicine), 10 Recreational Cultural and Sporting Services14 
and 11. Tra nsport Services (including air transport services with computer reservation systems, 
selling and marketing of air transport services), representing a substantial expansion in scope and 
coverage of Mauritius' commitments in comparison to the GATS.  
Table 4.3: Mauritius: Liberalization commitments under the Agreement in comparison to 
the GATS  
Sectors  
Sub-sectors  GATS  Agreement  
1. Business services  .. New 
A. Professional  Services  .. New 
B. Computer  and Related  Services  .. New 
C. Research  and Development  Services  .. New 
D. Real  Estate  Services  .. .. 
E. Rental/Leasing  Services  without  Operators  .. New 
F. Other  Business  Services  .. New 
2. Communication services  Partial  Improved  
A. Postal  services  .. .. 
B. Courier  services  .. New 
C. Telecommunication  services  Partial  Improved  
D. Audiovisual  services  .. New 
E. Other  .. .. 
3. Construction and related engineering services  .. New 
A. General  construction  work for buildings  ... New 
B. General  construction  work for civil Engineering  .. New 
C. Installation  and assembly  work  .. New 
D. Building  completion  and finishing  work  .. New 
E. Other  .. New 
4. Distribution services  .. New 
A. Commission  agents'  services  .. New 
B. Wholesale  trade services  .. New 
 
14 Duty free shops are limited to maximum  30% foreign participation.  WT/REG442/1  
 
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  Sectors  
Sub-sectors  GATS  Agreement  
C. Retailing  services  .. New 
D. Franchising  .. New 
E. Other  .. New 
5. Education services  .. New 
A. Primary education services  .. New 
B. Secondary education services  .. New 
C. Higher education services  .. New 
D. Adult education  .. New 
E. Other education services  .. New 
6. Environmental services  .. New 
A. Sewage services  .. New 
B. Refuse disposal services  .. New 
C. Sanitation and similar services  .. New 
D. Other  .. New 
7. Financial services  Partial  Partial  
A. All insurance  and insurance -related  services  Partial  Partial  
B. Banking  and other  financial  services  Partial  Partial  
C. Other  .. .. 
8. Health related and social services  .. New 
A. Hospital services  .. .. 
B. Other Human Health Services  .. New 
C. Social Services  .. .. 
D. Other  .. .. 
9. Tourism and travel related services  Partial  Partial  
A. Hotels  and restaurants (including catering)  Partial  Partial  
B. Travel  agencies  and tour operators  services  Partial  Partial  
C. Tourist  guides  services  Partial  Partial  
D. Other  Partial  Partial  
10. Recreational and cultural and sporting services  .. New 
A. Entertainment  services  .. New 
B. News agency services   .. 
C. Libraries, archives, museums and other cultural services  .. .. 
D. Sporting and other recreational services  .. New 
E. Other  .. .. 
11. Transport services  .. .. 
A. Maritime Transport Services  .. New 
B. Internal Waterways Transport  .. .. 
C. Air  Transport  Services  .. New 
D. Space  Transport  .. .. 
E. Rail Transport  Services  .. .. 
F. Road  Transport  Services  .. .. 
G. Pipeline  Transport  .. .. 
H. Services  auxiliary  to all modes  of transport  .. New 
I. Other  Transport  Services  ..  
Definitions:  
Improved:   Overall improved commitments under the Agreement compared to those under the GATS.  
New:  Newly committed sector  
Partial:   Commitments subject to one or more sector -specific limitation.  
..:  No commitment.  WT/REG442/1  
 
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  4.4.2   China  
4.26.   Under the Agreement, China has mostly reproduced its GATS schedule of concessions an d 
commitments, with improvements by way of some new fully committed sub -sectors and a small 
number of access improvements to already -committed sectors.  
4.27.   Under the Agreement, China has also added new subsectors with either full commitments, or 
subject to maj ority foreign -owned subsidiaries. China's new commitments mostly include the right 
to establish fully foreign -owned subsidiaries.  
4.28.   China has added a new fully committed subsector in 1. Business Services, Research & 
experimental development services on natu ral sciences and engineering (CPC 8510). A new 
commitment is listed for C. Research and Development Services which makes full commitments in 
modes 1 and 2 and no equity restrictions for mode 3,15 representing an improvement in comparison 
to the GATS. In ad dition a joint venture requirement for mode 3 in (b) software implementation 
services, as well as in D. real estate services has been eliminated representing an improvement. 
Under F. Other Business Services, China has added (d) Services related to Manageme nt Consulting 
and (h) Services incidental to mining. China has added (i) services incidental to manufacturing and 
(o) Building cleaning services as new commitments in comparison to the GATS, both are subject to 
a joint venture restriction for mode 3. It ap pears that (m) Related technical consulting services 
related to off an onshore oil field services (committed under GATS) has not been included in the 
sectors committed under the Agreement.  
4.29.   For Construction services, China has removed mode 3 limitations on  national treatment across 
the sector, representing an improvement. In respect of Distribution Services, China has removed 
some restrictions on mode 3, retaining a joint venture requirement for mode 3.  
4.30.   Under Financial Services, China has removed some mode  3 market access and national 
treatment restrictions, representing an improvement. China has also added a new subsector in a 
new sector, 8. Health Related Social services, B. Aged care (almost full commitment, subject to 
majority foreign ownership for mode  3). China has added a new full commitment on sporting 
services.16 Compared to the GATS, under 11. Transport services, China has improved Mauritius' 
maritime service suppliers to China's Free Trade Zones. China has added to the additional 
commitment column  and granted improved access for mode 3 in respect of F. road transport and H. 
auxiliary services.  
Table 4.4 China: Liberalization commitments under the Agreement in comparison to the GATS  
Sectors  
Sub-sectors  GATS  Agreement  
1. Business services  Partial  Partial  
A. Professional  Services  Partial  Improved  
B. Computer  and Related  Services  Partial  Improved  
C. Research  and Development  Services  .. New 
D. Real  Estate  Services  Partial  Improved  
E. Rental/Leasing  Services  without  Operators  Partial  Partial  
F. Other  Business  Services  Partial  Improved  
2. Communication services  Partial  Partial  
A. Postal  services  .. .. 
B. Courier  services  Partial  Partial  
C. Telecommunication  services  Partial  Partial  
D. Audiovisual  services  Partial  Partial  
E. Other  .. .. 
 
15 Defined as - Research & experimental development services on natural sciences and engineering 
(CPC 8510) (excluding prohibited foreign investment industries defined in Special Administrative Measures on 
Access to Foreign Inve stment (Negative List) published by the Chinese Government).  
16 Only limited to CPC 96411, 96412, 96413, 96419 excluding golf.  WT/REG442/1  
 
- 27 - 
 
  Sectors  
Sub-sectors  GATS  Agreement  
3. Construction and related engineering services  Partial  Improved  
A. General  construction  work for buildings  Partial  Improved  
B. General  construction  work for civil Engineering  Partial  Improved  
C. Installation  and assembly  work  Partial  Improved  
D. Building  completion  and finishing  work  Partial  Improved  
E. Other  Partial  Improved  
4. Distribution services  Partial  Partial  
A. Commission  agents'  services  Partial  Partial  
B. Wholesale  trade services  Partial  Partial  
C. Retailing  services  Partial  Partial  
D. Franchising  full full 
E. Other  Partial  Partial  
5. Education services  Partial  Partial  
A. Primary education services  Partial  Partial  
B. Secondary education services  Partial  Partial  
C. Higher education services  Partial  Partial  
D. Adult education  Partial  Partial  
E. Other education services  Partial  Partial  
6. Environmental services  Partial  Partial  
A. Sewage services  Partial  Partial  
B. Refuse disposal services  Partial  Partial  
C. Sanitation and similar services  Partial  Partial  
D. Other  Partial  Partial  
7. Financial services  Partial  Partial  
A. All insurance  and insurance -related  services  Partial  Improved  
B. Banking  and other  financial  services  Partial  Improved  
C. Other  .. .. 
8. Health related and social services  .. New 
A. Hospital services  .. .. 
B. Other Human Health Services  .. New 
C. Social Services  .. .. 
D. Other  .. .. 
9. Tourism and travel related services  Partial  Partial  
A. Hotels  and restaurants (including catering)  Partial  Partial  
B. Travel  agencies  and tour operators  services  Partial  Partial  
C. Tourist  guides  services  .. .. 
D. Other  .. .. 
10. Recreational and cultural and sporting services  .. .. 
A. Entertainment  services  .. .. 
B. News agency services  .. .. 
C. Libraries, archives, museums and other cultural services  .. .. 
D. Sporting and other recreational services  .. New 
E. Other  .. .. 
11. Transport services  Partial  Partial  
A. Maritime Transport Services  Partial  Improved  
B. Internal Waterways Transport  Partial  Partial  
C. Air  Transport  Services  Partial  Partial  
D. Space  Transport  .. .. 
E. Rail  Transport  Services  Partial  Partial  
F. Road  Transport  Services  Partial  Improved  WT/REG442/1  
 
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  Sectors  
Sub-sectors  GATS  Agreement  
G. Pipeline  Transport  .. .. 
H. Services  auxiliary  to all modes  of transport  Partial  Improved  
I. Other  Transport  Services  .. .. 
Definitions:  
Full: Commitments not subject to any sector -specific limitation.  
Improved: Overall improved commitments under the Agreement compared to those under the GATS.  
New: Newly committed sector . 
Partial: Commitments subject to one or more sector -specific limitation.  
Same  Commitments under the Agreement are the same as under the GATS.  
..: No commitment.  
 
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.31.   In Article 7.8.1 in sectors where specific commitments are u ndertaken, each Party shall ensure 
that all measures of general application affecting trade in services are administered in a reasonable, 
objective and impartial manner. Each Party shall maintain or institute judicial, arbitral or 
administrative tribunals or procedures which provide, on request by an affected service supplier for 
the prompt review of, and if justified, appropriate remedies for administrative decisions affecting 
trade in services.  
4.32.   Where authorization is required for the supply of a service the subject of a specific 
commitment under the Agreement, the competent authorities of a Party shall help an applicant who 
has made an incomplete application, to identify the additional information that is required to 
complete the application and provide t he opportunity to remedy deficiencies within a reasonable 
time-frame. Within a reasonable period of time after the submission of a complete application the 
authorities shall also inform the applicant of the decision concerning the application and at the 
request of the applicant, promptly provide information concerning the status of the application. If 
an application is terminated or denied, the authorities shall promptly inform the applicant in writing 
of the reasons for such action. The applicant shall be given the possibility of resubmitting, at its 
discretion, a new application (Article 7.8.3).  
4.33.   To ensure that measures relating to qualification requirements and procedures, technical 
standards and licensing requirements do not constitute unnecessary barrie rs to trade in services, 
the Parties shall jointly review the results of the negotiations on disciplines on these measures 
pursuant to paragraph 4 of Article VI of the GATS, with a view to their incorporation into the 
Agreement. The Parties note that such disciplines aim to ensure that such requirements are (a) 
based on objective and transparent criteria, such as competence and the ability to supply the 
service; (b) not more burdensome than necessary to ensure the quality of the service; and (c) in 
the case  of licensing procedures, not in themselves a restriction on the supply of the service 
(Article  7.8.4) . 
4.34.   The Parties have agreed to not apply licensing and qualification requirements and technical 
standards in a manner that nullifies or impairs obligations under the Agreement. In determining 
whether a Party is in conformity with its obligations, account shall be taken of international standards 
of relevant international organizations applied by that Party. In sectors where specific commitments 
regarding prof essional services are undertaken, each Party shall provide for adequate procedures to 
verify the competence of professionals of the other Party. A Party shall, in accordance with its laws 
and regulations, permit services suppliers of the other Party to use  enterprise names under which 
they trade in the territory of the other Party (Article 7.8.7) . 
4.5.2   Recognition  
4.35.   Article 7.9 concerns recognition. A Party may recognise, or encourage its relevant competent 
bodies to recognise, the education or experience obtained , requirements met, or licences or 
certifications granted in the other Party. Such recognition may be based upon an agreement or 
arrangement between the Parties or their relevant competent bodies, or maybe accorded WT/REG442/1  
 
- 29 - 
 
  autonomously. According to the Parties, C hina and Mauritius are steadily advancing discussions on 
relevant institutional arrangements .  
4.36.   When a Party recognises the education or experience obtained, requirements met, or licences 
or certifications granted in the territory of a non -party, nothing in Article 7.6 (Most -Favoured -Nation 
Treatment) will be construed to automatically require the Pa rty to accord such recognition to the 
education or experience obtained, requirements met, or licences or certifications granted in the 
territory of the other Party (Article 7.9.2). They have however agreed that a Party that is a party to 
such an agreement or arrangement shall however afford the other Party adequate opportunity to 
negotiate its accession to such an agreement or arrangement or to negotiate a comparable 
agreement or arrangement. Where a Party accords recognition autonomously, it shall afford 
adequate opportunity for the other Party to demonstrate that the education, experience, licences or 
certifications obtained or requirements met in that other Party should also be recognized 
(Article  7.9.3).  
4.37.   The Parties will also ensure that their relevant professional bodies negotiate and conclude, as 
soon as the date of entry into force of the Agreement, any such agreement or arrangement providing 
mutual recognition of the education or experience obtained, qualification requirements and 
procedures  and licensing requirements and procedures. According to the Parties China and Mauritius 
are steadily advancing discussions on relevant institutional arrangements.  However , recognition in 
a manner which would constitute a means of discrimination between th e other Party and non -parties 
in the application of its standards or criteria for the authorization, licensing or certification of service 
suppliers, or a disguised restriction on trade in services is not permitted (Article 7.9.5).  
4.38.   In Article 7.10 the Par ties agree to encourage, where possible, the relevant bodies in their 
respective territories responsible for issuance and recognition of vocational qualifications to 
strengthen cooperation and to explore possibilities for mutual recognition of respective v ocational 
qualifications.  
4.5.3   Subsidies  
4.39.   Concerning subsidies in services, Article 7.17 notes the multilateral WTO negotiations on 
subsidies pursuant to Article XV of the GATS, and upon the conclusion of such multilateral 
negotiations, the Parties will discuss  appropriate amendments to Chapter 7 to incorporate any results 
of those multilateral negotiations. If a Party considers that it is adversely affected by a subsidy of 
the other Party, it may request consultations with that Party. Such requests must be acco rded 
sympathetic consideration (Article 7.17.2).  
4.5.4   Safeguards  
4.40.   Article 7.16 on safeguard measures provides that the Parties note the multilateral negotiations 
pursuant to Article X of the GATS concerning non -discriminatory emergency safeguard measures on 
services. Upon the conclusion of such negotiations the Parties agree to conduct a review for the 
purpose of discussing any appropriate amendments to Chapter 7.  
4.5.5   Other  
4.5.5.1   Other investment provisions  
4.41.   In Article 8.5 the Parties accord to covered investments fair and  equitable treatment and full 
protection and security in accordance with customary international law (Article 8.5, interpreted in 
accordance with Annex A of Chapter 8 on customary international law).  
4.42.   Articles 8.6 and 8.7 contain detailed provisions on expr opriation and compensation for losses 
suffered by investments and on expropriation and nationalization. Neither Party may expropriate or 
nationalise a covered investment either directly or indirectly except for a public purpose, in a non -
discriminatory man ner, on payment of compensation and in accordance with due process. The 
provisions of the Article do not apply to the issuance of compulsory licences granted in intellectual 
property rights in accordance with the TRIPS Agreement.  WT/REG442/1  
 
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  4.5.6   Sector specific provision s on trade in services  
4.5.6.1   Financial services  
4.43.   In addition to the commitments of the Parties set out in their services schedules to the 
Agreement, financial services are the subject of Annex A to Chapter 7. The scope of the Annex is set 
out in Article 1 of the  Annex, applying to measures affecting the supply of financial services. 
Definitions used in the Annex are set out in Article 2.  
4.44.    Article 3 concerns domestic regulation of financial services. A Party shall not be prevented 
from adopting or maintaining rea sonable prudential measures. Any such measures that do not 
conform with the provisions of the Annex shall not be used as a means of avoiding that Party's 
commitments or obligations under this Chapter.  
4.45.   Article 4 on recognition of prudential measures of the  other Party (or a non -party) provides 
that recognition of prudential measures may be based upon an agreement or arrangement with the 
other Party (or non -party) or may be accorded autonomously. A Party that is a party to such an 
agreement or arrangement sh all afford adequate opportunity for the other Party to negotiate its 
accession to such agreements or arrangements, or to negotiate comparable ones with it, under 
circumstances in which there would be equivalent regulation, oversight, implementation of such  
regulation, and, if appropriate, procedures concerning the sharing of information between the Parties 
to the agreement or arrangement. Where a Party accords recognition autonomously, it shall afford 
adequate opportunity for the other Party to demonstrate that such circumstances as referred to in 
paragraph 2 exist (Articles 4.1 -3).  
4.46.   On regulatory transparency, Article 5 notes that transparent measures governing financial 
service suppliers are important in facilitating service suppliers' ability to gain acce ss to and operate 
in each other's market. Measures of general application adopted or maintained by a Party are 
required to be promptly published or otherwise made publicly available or promptly published or 
otherwise made publicly available. The Parties ha ve agreed to maintain or establish appropriate 
mechanisms for responding to inquiries from interested persons of the other Party regarding 
measures of general application on financial services.  
4.47.   Each Party's regulatory authorities will make publicly availa ble their requirements for 
applications relating to the supply of financial services, including any documentation required. Each 
Party's regulatory authorities shall make administrative decisions on a complete application of a 
financial service supplier of  the other Party seeking to supply a financial service in that Party's 
territory within 180 days. In addition the authorities shall notify the applicant of the decision where 
possible in writing, without undue delay. If it is not practicable for a decision  to be made within 180 
days, the regulatory authority shall notify the applicant without delay and shall endeavour to make 
the decision within a reasonable time. An unsuccessful applicant may make a written request to a 
regulatory authority that has denied  an application for a written statement of reasons for denial of 
the application.  
4.48.   Article 6 of Annex A provides that Arbitrators serving on an arbitral tribunal established in 
accordance with Chapter 15 (Dispute Settlement) for disputes in relation to pru dential issues and 
other financial matters shall have the necessary expertise relevant to the specific financial service 
under dispute. A Party may request consultations with the other Party regarding any matter arising 
under the Agreement that affects fin ancial services. The other Party is required to give sympathetic 
consideration to the request (Article 7).  
5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transparency  
5.1.  In Article 2.9.1, in accordance with Article X of the GATT 1994, each Party shall administer in 
a uniform, impartial and reasonable manner all its laws, regulations, judicial decisions and 
administrative rulings pertaining to the classification or the valuation of products for customs 
purposes, or to rates of duty, taxes or other charges, or to requireme nts, restrictions or prohibitions 
on imports or exports or on the transfer of payments therefor, or affecting their sale, distribution, 
transportation, insurance, warehousing, inspection, exhibition, processing, mixing or other use. WT/REG442/1  
 
- 31 - 
 
  Likewise, in Article 2. 9.2, in accordance with Article VIII of the GATT 1994, neither Party shall impose 
substantial penalties for minor breaches of customs regulations or procedural requirements. In 
particular, no penalty in respect of any omission or mistake in customs documen tation which is easily 
rectified and obviously made without fraudulent intent or gross negligence, shall be greater than 
necessary to serve merely as a warning.  
5.2.  Article 8.11 on investment sets out transparency requirements for Chapter 8, including a 
requir ement for advance publication  of measures concerning investment prior to their entry into 
force.  
5.3.  Chapter 13 of the Agreement concerns transparency. In Article 13.1 the Parties have agreed 
to ensure that laws, regulations, procedures and administrative rul ings of general application 
respecting matters covered by the Agreement are promptly published or otherwise made available 
in such a manner as to enable interested persons and the other Party to become acquainted with 
them. Article 13.2 requires to the ext ent possible the notification of any proposed or actual measures  
that the Party considers  may materially affect the operation of the Agreement or otherwise 
substantially affect the other Party's legitimate interests under the Agreement. The Parties have al so 
agreed to ensure that all laws, regulations, procedures and administrative rulings of general 
application to which the Agreement applies be administered in a consistent, impartial, objective and 
reasonable manner (Article 13.3). Appropriate review and a ppeal tribunals and procedures are 
required pursuant to Article 13.4.  
5.2  Current payments and capital movements  
5.4.  Article 7.11 concerns payments and transfers. Article 7.11.1 provides that except in the 
circumstances envisaged in Article 7.18 (Restrictions to Safeguard the Balance of Payment), a Party 
shall not apply any restriction on international transfers and payments for current transactions 
relating to its specific commitments. 2. Nothing in this Chapter shall affect the rights and obliga tions 
of the Parties as members of the International Monetary Fund under the Articles of Agreement of 
the Fund, including the use of exchange actions which are in conformity with the Articles of 
Agreement, provided that a Party shall not impose any restric tion on any capital transaction 
inconsistently with its specific commitments regarding such transaction, except under Article 7.18 
(Restrictions to Safeguard the Balance of Payment), or at the request of the Fund.  
5.5.  Under the Chapter on trade in services, An nex 8 -C to the Agreement concerns the imposition 
of temporary safeguard measures for balance -of-payment difficulties. Paragraph 1 of Annex 8 -C 
provides that in the event that either Party experiences balance -of-payments difficulties, external 
financial dif ficulties, or threat thereof, nothing in Chapter 8 shall be construed to prevent a Party 
from adopting or maintaining restrictive measures with regard to payments or transfers relating to 
the movements of capital. Paragraph 2 of Annex 8 -C notes that any su ch measures must, inter alia , 
be consistent with the Articles of Agreement of the International Monetary Fund, as applicable; be 
temporary and phased out progressively and not exceed 18 months in duration; not be inconsistent 
with Article 8.3 and Article 8.4 (national treatment and M FN respectively), and Article 8.7 
(expropriation and compensation).  
5.6.  Article 16.5 of the Agreement also concerns measures taken to safeguard the balance of 
payments, providing that where a Party is in a serious balance of payments and external financial 
difficulties or threat thereof, it may adopt measures it deems necessary, in accordance with the WTO 
Agreement and consistent with the Articles of Agreement of the International Monetary Fund.  
5.7.  With regard to services, Article 7.5 (on market access) provides  that when a Party undertakes 
a market access commitment in relation to the supply of a service per modes 1 and 3, and if the 
cross-border movement of capital is an essential part of the service itself, that Party is thereby 
deemed to have committed to all ow those transfers or movement of capital into its territory.  
5.8.  On investment transfers, Article 8.8 provides that each Party shall permit all transfers relating 
to a covered investment to be made freely and without delay into and out of its territory. Such 
transfers include contributions to capital, profits, dividends, capital gains, royalty payments and 
payments made under compensation for losses schemes, expropriation or compensation.  WT/REG442/1  
 
- 32 - 
 
  5.3  Exceptions  
5.3.1   General and Security exceptions  
5.9.  Article 16.1 sets out Genera l Exceptions concerning various provisions under the Agreement. 
For the purposes of Chapter 2 (Trade in Goods), 3 (Rules of Origin and Origin Implementation 
Procedures), 4 (Sanitary and Phytosanitary Measures), 5 (Technical Barriers to Trade) and 6 (Trade 
Remedies) and 11 (Electronic Commerce), Article XX of the GATT 1994, including its interpretative 
notes, has been incorporated into and made part of the Agreement, mutatis mutandis. Concerning 
services and electronic commerce, for the purposes of Chapter 7  (Trade in Services) and 11 
(Electronic Commerce), Article XIV of the GATS, including the footnotes, has been incorporated into 
and made part of the Agreement, mutatis mutandis.  
5.10.   Essential security interest exceptions are contained in Article 16.2. Under A rticle 16.2.1, 
nothing in the Agreement shall be construed to: (a) require a Party to furnish or allow access to any 
information the disclosure of which it determines to be contrary to its essential security interests; or 
(b) preclude a Party from applying  measures that it considers in good faith necessary for the 
fulfilment of its obligations under the United Nations Charter with respect to the maintenance or 
restoration of international peace or security, or the protection of its own essential security in terests.  
5.3.2   Taxation  
5.11.   Exceptions on taxation are provided for under Articles 8.20 and 16.3. Under Article 8.20 
nothing in Section A of the Chapter on investment imposes obligations with respect to taxation 
measures except Article 8.7 on expropriation and compe nsation.17 Under both Articles 8.20 and 16.3 
nothing under the Agreement affects the rights and obligations of the Parties under any tax 
convention to which both are party. In the event of any inconsistency relating to a taxation measures 
between the Agree ment and the tax convention, the convention shall prevail to the extent of the 
inconsistency. Moreover, in the case of a tax convention between the Parties the competent 
authorities under that convention have the sole responsibility for determining whether  any 
inconsistency exists between the Agreement and the convention.  
5.4  Accession and withdrawal  
5.12.   There are no specific provisions on accession to the Agreement. Provisions on termination of 
the Agreement are contained in Article 17.4. The Agreement will remain  in force unless either Party 
notifies the other Party in writing to terminate the Agreement through diplomatic channels. Such 
termination shall take effect 180 days following the date of receipt of the notification.  
5.5  Institutional framework  
5.13.   Chapter 14, Ar ticles 14.1 -14.4 concern administrative and institutional provisions of the 
Agreement. The FTA Joint Commission is established under Article 14.1.1. Its functions are to ensure 
the effective operation and implementation of the Agreement and any other agree ment or legal 
instrument concluded  or to be concluded  under the Agreement. The functions of the Joint 
Commission are further elaborated in Article 14.2. Rules of procedure are set out in Article 14.3. 
According to the Parties, China and Mauritius are discu ssing the holding of a meeting of the Joint 
Commission.  
5.14.   Article 14.4 requires that the Parties designate an overall contact point to facilitate 
communication between the Parties  on any matter covered by the chapter . Contact points have been 
exchanged betw een the Parties.  
 
17 Article 8.7 applies only if a claimant asserting that a taxation measures involves expropriation may 
submit a claim for arbitr ation under Section B of the Chapter only if it has first been referred to the tax 
authorities of both Parties and if the tax authorities of the Parties have failed within 180 days to agree that the 
taxation measure is not an expropriation.  WT/REG442/1  
 
- 33 - 
 
  5.6  Dispute settlement  
5.15.   Chapter 15 of the Agreement contains a dispute settlement mechanism for disputes between 
the Parties under the Agreement. The scope of application of the Chapter is set out in Article 15 .2, 
applying with respect to the settlement of disputes between the Parties wherever a Party considers 
that a measure of the other Party is inconsistent with its obligations under the Agreement or that 
the other Party has failed to carry out its obligations under the Agreement.  
5.16.   Article 1 5.3 is a choice of forum provision for disputes under the Agreement and other 
Agreements to which the Parties are party, including the WTO Agreement. When a complaining Party 
has selected a forum in which to settle the dispute that forum shall be used to t he exclusion of other 
fora.  
5.17.   In the event of a covered dispute, the Parties must first undertake consultations under the 
procedure described in Article 15.4. If consultations fail to resolve the dispute, under Article 15.6 an 
arbitral tribunal  may be estab lished. The procedure for composition of a three -person arbitral 
tribunal  is set out in Article 15.7. The arbitral tribunal  is to make an objective assessment of the 
matter before it, including an examination of the facts of the case and the applicability of and 
conformity with the Agreement (Article 15.8). Unless the Parties agree otherwise the arbitral tribunal  
shall issue an initial report to the Parties within 120 days (90 days in urgent cases) from its 
composition. The final report, after considering a ny written comments from the Parties is to be issued 
within 30 days of the initial report. It shall be made available to the public, subject to the protection 
of confidential materials, within 15 days, unless either Party disagrees.  
5.18.   The rules of procedure  for the arbitral panel are set out in the Annex to Chapter 15. The report 
of the arbitral tribunal  must be provided to the Parties in accordance with the time limits in 
Article  15.11. Under Article 15.1 2, a responding Party found to not be in conformity w ith its 
obligations under the Agreement shall implement the recommendations of the arbitral tribunal  
immediately, or within a reasonable period of time (Article 15.13). Compensation18 and suspension 
of concessions against a responding Party failing to brin g its measures into compliance with the 
recommendations and ruling s of the arbitral tribunal  are permitted under Article 15.15. Article 15.17 
provides that neither Party shall provide for a right of action under its domestic law against the other 
Party on the grounds that a measure of the other Party is inconsistent with the Agreement.  
5.19.   Section B, Articles 8.22 -8.33 of Chapter 8 of the Agreement sets out an investor state dispute 
settlement arbitration system (ISDS). The section applies to investment dispute s between an 
investor of a Party and the other Party (Article 8.22). Service of documents by an investor can be 
effected through delivery of documents to the addresses set out in Annex 8 -D. 
5.20.   Consultations under Article 8.23 are required before submission of an investment dispute to 
arbitration. Article 8.25 states that each Party in respect of an investment dispute under the Section, 
consents to the submission of all claims to arbitration made  under the Chapter. The composition of 
the Arbitration Tribunal (three arbitrators, one presiding) is set out in Article 2.27.  
5.21.   Article 8.28 describes the conduct of the Arbitration. Amicus curiae submissions may be 
received by the Tribunal from a person o r entity that is not a disputing party to the proceedings. An 
award by the Tribunal (Article 8.30) may include monetary damages and any applicable interest, 
restitution of property, and can include costs and attorney's fees.  
5.7  Relationship with other agreements concluded by the parties  
5.22.   Table 5.1 shows other RTAs to which the Parties are party, including those notified and not 
notified to the WTO.  
 
18 Non financial . WT/REG442/1  
 
- 34 - 
 
  Table 5.1 China and Mauritius: participation in other RTAs (notified and non -notified in 
force), as of 22 December 2021  
RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
CHINA  
China - Georgia  01-Jan-18 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
Australia - China  20-Dec-15 Goods & 
Services  2016 GATT Art. XXIV & GATS Art. V  
China - Republic of Korea  20-Dec-15 Goods & 
Services  2016 GATT Art. XXIV & GATS Art. V  
Iceland - China  01-Jul-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
Switzerland - China  01-Jul-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
China - Costa Rica  01-Aug-11 Goods & 
Services  2012 GATT Art. XXIV & GATS Art. V  
Peru - China  01-Mar-10 Goods & 
Services  2010 GATT Art. XXIV & GATS Art. V  
China - Singapore  01-Jan-09 Goods & 
Services  2009 GATT Art. XXIV & GATS Art. V  
China - New Zealand  01-Oct-08 Goods & 
Services  2009 GATT Art. XXIV & GATS Art. V  
Pakistan - China  01-Jul-07 
10-Oct-09 Goods  
Services  2008 
2010 GATT Art. XXIV  
GATS Art. V  
Chile - China  01-Oct-06 
01-Aug-10 Goods  
Services  2007 
2010 GATT Art. XXIV  
GATS Art. V  
ASEAN - China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
China - Macao, China  17-Oct-03 Goods & 
Services  2003 GATT Art. XXIV & GATS Art. V  
China - Hong Kong, China  29-Jun-03 Goods & 
Services  2003 GATT Art. XXIV & GATS Art. V  
Asia Pacific Trade Agreement (APTA)  17-Jun-76 
17-Sep-13 Goods  
Services  1976 
2019 Enabling Clause  
GATS Art. V  
• APTA - Accession of Mongolia  01-Jan-21 Goods & 
Services  Not notified  
• APTA - Accession of China  01-Jan-02 Goods  2004 Enabling Clause  
The Cross -Straits Economic 
Cooperation Framework Agreement 
(ECFA)  12-Sep-10 Goods & 
Services  Not notified  
MAURITIUS  
India - Mauritius  01-Apr-21 Goods & 
Services  2021 Enabling Clause & GATS Art. V  
United Kingdom - Eastern and 
Southern Africa States  01-Jan-21 Goods  2020 GATT Art. XXIV  
Turkey - Mauritius  01-Jun-13 Goods  2013 GATT Art. XXIV  
EU - Eastern and Southern Africa 
States  14-May-12 Goods  2012 GATT Art. XXIV  
• EU - Eastern and Southern Africa 
States - Accession of Comoros  07-Feb-19 Goods  2021 GATT Art. XXIV  
Mauritius - Pakistan  30-Nov-07 Goods  2015 Enabling Clause  
Southern African Development 
Community (SADC)  01-Sep-00 Goods  2004 GATT Art. XXIV  
• SADC - Accession of Seychelles  25-May-15 Goods  2016 GATT Art. XXIV  
• SADC - Accession of Madagascar   Goods  Not notified  
Common Market for Eastern and 
Southern Africa (COMESA)  08-Dec-94 Goods  1995 Enabling Clause  
• COMESA - Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
• COMESA - Accession of Tunisia  18-Apr-18 Goods  Not notified  
• COMESA - Accession of Libya  03-Jan-05 Goods  Not notified  
• COMESA - Accession of Seychelles  2001 Goods  Not notified  
• COMESA - Accession of Djibouti   Goods  Not notified  
• COMESA - Accession of 
Madagascar   Goods  Not notified  
• COMESA - Accession of Somalia   Goods  Not notified  
Indian Ocean Commission (IOC) Trade 
Protocol   Goods  Not notified  WT/REG442/1  
 
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  RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
African Continental Free Trade Area 
(AfCFTA)  30-May-19 Goods  Not notified  
a Dates of the first entry into force for at least one of the Parties.  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org . 
5.8  Government procurement  
5.23.   The Agr eement contains no provisions on government procurement.  
5.9  Intellectual property rights  
5.24.   Chapter 10, Articles 10.1 to 10.5 concern intellectual property rights.  
5.25.   In Article 10.1 the Parties have agreed that the protection and enforcement of intellectual 
property rights should strike a balance between the legitimate interests of the right owners and the 
public. The Parties have restated their existing rights and obligations under the WTO Agreement on 
Trade Related Aspects of Intellectual Property ("TRIPS") and  recalled the principles established in 
the Doha Declaration on the TRIPS Agreement and Public Health. Future co -operation on TRIPS 
between the Parties is set out in Article 10.4, they have recognized that cooperation on intellectual 
property should be for  the mutual benefit of the Parties, to the advantage of both businesses and 
consumers, and should enhance predictability and transparency in matters related to the protection, 
administration and enforcement of intellectual property rights. The Parties have  agreed to exchange 
relevant information regarding bilateral cooperation initiatives on intellectual property matters. 
Further cooperation on intellectual property rights is contemplated in Article 10.4, including training 
and capacity building. In Article  10.5 the Parties have agreed that Chapter 10 is without prejudice 
to future decisions or positions that either Party may take in the context of future exploratory 
discussions or potential negotiations.  
5.10  Competition  
5.26.   Chapter 9 on competition contains specifi c obligations in relation to competition and anti -
competitive business conduct while there are specific provisions in Chapter 7 on competition in 
services.  
5.27.   In Article 9.1 the Parties have agreed that proscribing anticompetitive business conduct, 
implementing competition policies and cooperating on competition issues contribute to ensuring 
cross border trade and investments is not deterred through artificial b arriers to entry and prohibition 
of economic efficiency and consumer welfare. The Parties shall maintain or adopt competition laws 
that promote and protect the competitive process in its market by proscribing anticompetitive 
business conduct (Article 9.2.1 ). They shall maintain an authority responsible for the enforcement 
of their national competition laws and to ensure those laws are enforced consistent with principles 
of transparency, non -discrimination, and procedural fairness (Article 9.3). A national t reatment 
obligation in relation to competition law enforcement is set out in Article 9.3.2. Article 9.3.3 provides 
that a person found to have violated competition laws shall be accorded a right to administrative 
reconsideration or legal appeal of such a d ecision. Under Article 9.4.1 each Party has agreed to make 
public its competition laws and regulations, including procedural rules for the conduct of an 
investigation. In addition, each Party shall ensure that a final administrative decision finding a 
violation of its national competition laws shall be in writing and set out the relevant findings of fact 
and the legal basis on which the decision is based (Article 9.4.2).  
5.28.   Cooperation on law enforcement and on technical matters are covered by Article 9.5 and  9.6 
respectively. Under Article 9.8 neither Party shall have recourse to dispute settlement under the 
Agreement for any matter arising under Chapter 9.  
5.29.   Article 7.14 concerns monopolies and exclusive service providers. The Parties have agreed to 
ensure th at any monopoly supplier of a service in its territory does not act in a manner inconsistent WT/REG442/1  
 
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  with the Party's commitments in its Schedule of Specific Commitments on Trade in Services in the 
supply of the monopoly service in the relevant market (Article 7.1 4.1).  
5.30.   If a Party's monopoly supplier competes (either directly or through an affiliated company) in 
the supply of a service outside the scope of its monopoly rights and which is subject to that Party's 
specific commitments in its Schedule in Annex III Sch edule the Party shall ensure that the supplier 
does not abuse its monopoly position in a manner inconsistent with such commitments 
(Article  7.14.2). Under Article 7.14.3, if a Party has reason to believe that a monopoly supplier of a 
service of the other P arty is acting in a manner inconsistent with its obligations under Article 7.14.1 
or 2, that Party may request the other Party to provide specific information concerning the relevant 
operations.  
5.31.   If a Party grants monopoly rights regarding the supply of a service covered by its specific 
commitments after the date of entry into force of the Agreement it is obliged to notify the other 
Party three months before the intended implementation of the monopoly rights, and the provisions 
of Article 7.22 on Modificati on of Schedules will apply. Article 7.14 also applies to cases of exclusive 
service suppliers if a Party authorises or establishes a small number of service suppliers and 
substantially prevents competition among such suppliers in its territory (Article 7.1 4.5).  
5.32.   The Parties recognize that certain business practices of service suppliers  may restrain 
competition and thereby restrict trade in services. In such a case a may request the holding of 
consultations with a view to eliminating such practices, and the other Party shall provide information 
as requested, in accordance with its domestic law and subject to the completion of an agreement 
concerning the safeguarding of confidentiality by the requesting Party (Article 7.15).  
5.11  Environment  
5.33.   In Article 12.5.2(a) the Parties have agreed to p romote the development of sustainable 
agriculture and organic farming through enhanced food safety and security, environment friendly 
production techniques and efficient management of natural resources which include use of renew able 
energy and water savings system to reduce production cost and increase resilience to climate 
change . 
5.12  Labour  
5.34.   The Agreement contains no provisions on labour . 
5.13  Electronic commerce  
5.35.   In Chapter 11 the Parties have agreed disciplines on electronic commerce. D efinitions used in 
the Chapter are set out in Article 11.3. Recognizing the economic growth and opportunities provided 
by electronic commerce, the importance of avoiding barriers to its use and development, as well as 
relevant WTO rules the Chapter aims is  to promote electronic commerce between the Parties, 
including by encouraging cooperation on electronic commerce (Article 11.1). Article 11.1.3 contains 
a best endeavours provision that bilateral trade achieved through electronic commerce shall not be 
more restrictive than other forms of trade.  
5.36.   In Article 11.3.1 the Parties committed to maintain their practice of not imposing customs 
duties on electronic transmissions between the Parties, consistent with the WTO Ministerial Decision 
of 13 December 2017 in r elation to the Work Programme on Electronic Commerce (WT/MIN(17)/65 
- WT/L/1032). In the event of any further WTO Ministerial Decisions in relation to the Work 
Programme on Electronic Commerce, they reserve the right to adjust their procedures.  
5.37.   Concerning online consumer protection, the Parties have agreed to, as much as possible, 
provide protection for consumers using electronic commerce that is at least equivalent to that 
provided for consumers of other forms of commerce under their respective laws, regul ations and 
policies. Online data protection is the subject of Article 11.7. Notwithstanding the differences in 
existing systems for personal information/data protection in the territories of the Parties, they will 
take appropriate and necessary measures as  they consider required to protect the personal 
information or data of users of electronic commerce. In Article 11.7.2 the Parties agree, to the extent 
possible, to take into account international standards and the criteria of relevant international WT/REG442/1  
 
- 37 - 
 
  organi zations. Paperless trading and the acceptance of electronic versions of trade administration 
documents as the legal equivalent of paper documents is the subject of Article 11.8, and includes 
an agreement to cooperate bilaterally and in international forums  to enhance acceptance of 
electronic versions of trade administration documents, as well as taking into account the methods 
agreed by international organizations (Article 11. 8.2 and 11. 8.3).  
5.38.   The Parties have also agreed to undertake cooperation in relatio n to e -commerce in the future 
in Article 11.9. The provisions on dispute settlement of the Agreement do not apply to the Chapter 
on electronic commerce.  
5.14  Small and medium -sized enterprises  
5.39.   In Article 12.6.2(b) the Parties have agreed to work to increase the  competitiveness of the 
industrial sector including SMEs by promoting the use of science, technology and innovation.  
5.15  Other  
5.15.1   Economic cooperation  
5.40.   Chapter 12 aims to strengthen economic cooperation between the Parties in line with the 
measures agreed at the Forum on China -Africa Cooperation (FOCAC), focusing on areas including 
industrialization, agricultural modernization, infrastructure development, green development, trade 
and investment facilitation, public health, and cultural and people to people exchang es. The areas 
of cooperation identified by the Chapter are: agro -industry and food security, innovation and 
research and development, business cooperation, financial services, pharmaceuticals and medical 
services and cosmetics, education, film, ocean econo my, tourism, and arts, culture and sport, The 
Chapter is not subject to dispute settlement under the Agreement.  
 WT/REG442/1  
 
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  ANNEX 1  
1. Table A1.1 below sets out the preferential rates available for exports from Mauritius to China, 
(by total, agricultural and industrial products). Prior to entry into force of the Agreement, China's 
average applied MFN tariff was 7.32% overall (11.49% for HS Chapters 1-24 and 6.5% for 
HS Chapters  25-97). The share of duty -free lines was 10.15% overall, and 8.39% and 10.5% 
respectively for agricultural and industrial products.  
2. With the entry into force of the Agreement, China's average tariff for imports from Mauritius  
fell to 1.55% overall, and 3.63% and 1.13% for agricultural and industrial products. As a result 
Mauritian exporters enjoyed a relative margin of preference overall of 78.9%, 68.4% for agricultural 
products and 82.6 % for industrial  products. In 2021 88.0 9% of tariff lines became duty free for 
exports from Mauritius, representing 81.81% of agricultural products and 89.33% of industrial 
products respectively. By the end of implementation in 2027, 96.28% of tariff lines will be duty free 
for Mauritius' expor ts to China (93.02% for agricultural products and 96.93% of industrial products).  
Table A1. 1 China: Indicators of MFN tariff rates and preferential rates for imports from 
Mauritius  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 7.32 8.15 10.15  11.49  12.55  8.39 6.50 7.26 10.50  
Mauritius  2021 1.55 12.98  88.09  3.63 19.94  81.81  1.13 10.62  89.33  
 2022 1.46 12.23  88.09  3.27 17.96  81.81  1.10 10.29  89.33  
 2023 1.32 11.11  88.09  2.90 15.91  81.81  1.01 9.48 89.33  
 2024 1.05 8.84 88.09  2.48 13.63  81.81  0.77 7.22 89.33  
 2025 0.72 10.69  93.25  1.91 25.59  92.52  0.49 7.35 93.40  
 2026 0.64 9.46 93.25  1.90 25.45  92.52  0.39 5.88 93.40  
 2027 0.55 14.89  96.28  1.89 27.11  93.02  0.29 9.40 96.93  
Note:  Tariff lines subject to in -quota rates are excluded in the computation; for the calculation of 
averages, specific rates are excluded.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Chinese authorities and the WTO -IDB. 
 
3. Table A1.2 gives an indication of additional market access in China resulting from the entry 
into force of the Agreement for Mauritius' top 25 global exports, which accounted for 66.8% of its 
global exp orts in 2018 -2020 and were covered by 64 tariff lines at the HS six -digit level. Prior to the 
entry into force of the Agreement, 22 of these tariff lines already had (MFN) duty free access to 
China's market. With the entry into force of the Agreement, in 2 021, 39 additional tariff lines, which 
were dutiable, became duty free for exports from Mauritius. At the end of the implementation period, 
4 lines for sugar among Mauritius top 25 global exports will be dutiable, with an average applied 
MFN rate of 50% in  2021.  
  WT/REG442/1  
 
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  Table A1. 2 China: Market access opportunities under the Agreement for Mauritius' top 
25 exports to the world  
Mauritius' top export products  
in 2018 - 2020  Access Conditions to China's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  Duty -free 
under the 
Agree -
ment  
Remaining 
dutiable  Average 
MFN 
applied 
rate (%)  
duty free 
lines  
dutiable 
lines  
2021  
2025  
160414  Prepared or preserved tunas, skipjack 
and atlantic bonito  13.6 5.0  1 1   
620520  Men's or boys' shirts of cotton  6.2 6.0  1 1   
620342  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts, of cotton  5.1 6.0  2 2   
170199  Cane or beet sugar and chemically pure 
sucrose, in solid form  5.1 50.0  3   3 
610910  T-shirts, singlets and other vests of 
cotton, knitted or crocheted  5.0 6.0  1 1   
170114  Raw cane sugar, in solid form, not 
containing added flavouring/colouring  4.5 50.0  1   1 
710239  Diamonds, worked, but not mounted or 
set  4.1 4.0  1 1   
030389  Frozen fish, n.e.s.  3.0 7.0  4 3 1  
620462  Women's or girls' trousers, bib and brace 
overalls, breeches and shorts of cotton  2.2 6.0  1 1   
610510  Men's or boys' shirts of cotton, knitted or 
crocheted  1.5 6.0  1 1   
300490  Medicaments  1.5 1.4 5 4 4   
610990  T-shirts, singlets and other vests of 
textile materials, knitted or crocheted  1.4 6.0  2 2   
600622  Dyed cotton fabrics  1.4 8.0  1  1  
030383  Frozen toothfish "dissostichus spp."  1.4 7.0  1 1   
010611  Live primates  1.4 5.0 1 1 1   
611020  Jerseys, pullovers, cardigans, waistcoats  1.2 6.0  1 1   
090510  Vanilla, neither crushed nor ground  1.2 15.0  1 1   
392330  Carboys, bottles, flasks and similar 
articles  1.1 6.5  1 1   
901890  Instruments and appliances used in 
medical, surgical/veterinary sciences nes  1.0 2.0  9 9   
051191  Products of fish or crustaceans, molluscs 
or other aquatic invertebrates  0.9 12.0  3 3   
220710  Undenatured ethyl alcohol, of actual 
alcoholic strength of >= 80%  0.8 40.0  1  1  
510610  Carded wool yarn containing >= 85% 
wool by weight  0.8 5.0  1 1   
271113  Butanes, liquefied  0.8 5.0  2 2   
230120  Flours, meals and pellets of fish or other 
aquatic invertebrates, unfit for human 
consumption  0.8 3.5  2 2   
852872  Reception apparatus for television, 
colour, designed to incorporate a video 
display or screen  0.7 12.9  12  12  
 Total  66.8  6 58 39 15 4 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; for the calculation of 
averages, specific rates are excluded.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Chinese authorities and UNSD, Comtrade database.  
 WT/REG442/1  
 
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  4. Table A1.3 below sets out the preferential rates available for exports from China to Mauritius, 
(by total, agricultural and industrial products). Prior to entry into force of the Agreement, Mauritius' 
average applied MFN tariff wa s 1.1% overall (2.4% for HS Chapters 1 -24 and 0.9% for 
HS Chapters  25-97). At the entry into force of the Agreement the overall average tariff for imports 
from China fell to 0.9% overall and to 1.9% and 0.7% respectively for agricultural and industrial 
products. As a result China's exports enjoy a relative margin of preference overall of 16.7%, 21.9% 
for agricultural products and 13.8% for industrial  products. With the entry into force of the 
Agreement, 94.8% of tariff lines became duty free, representing 9 0.9% of agricultural products and 
95.7% of industrial products respectively. By the end of implementation in 2025, 97.2% of tariff 
lines will be duty free for China's exports to Mauritius (95.3% for agricultural products and 97.5% 
of industrial products).  
Table A1. 3 Mauritius: Indicators of MFN tariff rates and preferential rates for imports 
from China  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 1.1 19.4 94.2 2.4 21.3 88.8 0.9 18.4 95.4 
China  2021 0.9 18.0 94.8 1.9 20.4 90.9 0.7 17.0 95.7 
 2022 0.8 15.9 94.8 1.7 18.2 90.9 0.6 14.8 95.7 
 2023 0.7 13.7 94.8 1.5 16.0 90.9 0.6 12.7 95.7 
 2024 0.6 11.5 94.8 1.3 13.8 90.9 0.5 10.6 95.7 
 2025 0.5 17.0 97.2 1.1 22.2 95.3 0.4 14.9 97.5 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Mauritius authorities.  
5. Table A1.4 gives an indication of additional market access in Mauritius resulting from the entry 
into force of the Agre ement for China's top 25 global exports, which accounted for 30% of its global 
exports in 2018 -2020 and were covered by 67 tariff lines at the HS six digit level. In 2021 66 of 
these lines were already duty -free on an MFN basis, with one line being dutiabl e. At the end of the 
implementation period in 2025, that line (electric lamps and light fittings), will remain dutiable 
representing 0.6% of global exports and facing an average applied MFN duty of 2.5% in 2021.  
Table A1.4 Mauritius: Market access opportun ities under the Agreement for China's top 
25 exports to the world  
China's top export products  
in 2018 -2020  Access Conditions to Mauritius' 
import markets  
HS number and description of the product  
Share in 
global 
exports (%)  MFN 2021  
Remaining 
dutiable lines  Average 
MFN 
applied 
rate (%)  
No. of 
duty free 
lines  
No. of 
dutiable 
lines  
851712  Telephones for cellular networks "mobile telephones" 
or for other wireless networks  5.2 0.0 1   
847130  Data-processing machines  4.0 0.0 1   
854232  Electronic integrated circuits as memories  2.0 0.0 1   
851770  Parts of telephone sets  1.9 0.0 1   
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, images or 
other data  1.8 0.0 1   WT/REG442/1  
 
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  China's top export products  
in 2018 -2020  Access Conditions to Mauritius' 
import markets  
HS number and description of the product  
Share in 
global 
exports (%)  MFN 2021  
Remaining 
dutiable lines  Average 
MFN 
applied 
rate (%)  
No. of 
duty free 
lines  
No. of 
dutiable 
lines  
847330  Parts and accessories of automatic data -processing 
machines or for other machines of heading 8471, 
n.e.s.  1.4 0.0 1   
854231  Electronic integrated circuits as processors and 
controllers  1.4 0.0 1   
950300  Tricycles, scooters, pedal cars and similar wheeled 
toys; dolls' carriages; dolls; other toys  1.2 0.0 12   
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, n.e.s.  1.0 0.0 12   
854140  Photosensitive semiconductor devices, incl. 
photovoltaic cells whether or not assembled in 
modules or made up into panels  0.9 0.0 2   
901380  Liquid crystal devices, n.e.s. and other optical 
appliances and instruments n.e.s. in chapter 90  0.9 0.0 1   
630790  Made -up articles of textile materials, incl. dress 
patterns, n.e.s.  0.8 0.0 6   
850440  Static converters  0.8 0.0 2   
847150  Processing units for automatic data -processing 
machines  0.7 0.0 1   
847170  Storage units for automatic data-processing 
machines  0.7 0.0 1   
940540  Electric lamps and lighting fittings, n.e.s.  0.6 2.5 5 1 1 
853400  Printed circuits  0.6 0.0 1   
640299  Footwear with outer soles and uppers of rubber or 
plastics  0.6 0.0 1   
392690  Articles of plastics and articles of other materials of 
heading 3901 to 3914, n.e.s  0.6 0.0 5   
852872  Reception apparatus for television  0.5 0.0 5   
850760  Lithium -ion accumulators  0.5 0.0 1   
852990  Parts suitable for use solely or principally with 
transmission and reception apparatus for radio -
broadcasting or television  0.5 0.0 1   
854239  Electronic integrated circuits  0.5 0.0 1   
640419  Footwear with outer soles of rubber or plastics and 
uppers of textile materials  0.5 0.0 1   
854370  Electrical machines and apparatus, having individual 
functions, n.e.s. in chapter 85  0.4 0.0 1   
 Total  30.0  66 1 1 
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data provided by the Mauritius authorities and UNSD, Comtrade database.  
 
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