RESTRICTED  
  
WT/ACC/SPEC/TLS/7 /Rev.1  
 
7 Decem ber 2023 
(23-8320) Page: 1/22 
Working Party on the Accession of Timor -Leste  Original: English  
 
ACCESSION OF TIMOR -LESTE  
DRAFT SCHEDULE OF SPECIFIC COMMITMENTS ON TRADE IN SERVICES  
DRAFT LI ST OF ARTICLE II (MFN) EXEMPTIONS  
Revision  
 The Schedule of Specific Commitments on Trade in Services resulting from the negotiations 
between the Democratic Republic of Timor -Leste and WTO  Members will be annexed to the Protocol 
of Accession of the Democratic Republic of Timor -Leste. The draft Schedule is reproduced hereunder 
following the technical verification meeting held with signato ry Members1 on 17 November 2023.  
 
_______________  
 
 
1 Australia, Cambodia, Canada, European Union, Indonesia, Japan, New Zealand, Philippines, Thailand , 
United States .  
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 2 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
I. HORIZONTAL COMMITMENTS  
All sectors included in the schedule  
Land ownership   3) Land ownership is limited to the citizens of 
Timor - Leste as established under the 
Constitution. Foreigners are permitted to lease 
land.  
Commercial presence   3) Foreign commercial companies incorporated in 
Timor -Leste shall appoint a legal representative 
with permanent residence in Timor -Leste.   
Movement of natural persons  4) Unbound, except for measures 
concerning  the entry and temporary stay 
of natural persons  in the following 
categories, and as outlined below:  
(i) Business  visitors:  
– Persons engaged  in establishment : 
Representatives of a foreign -based 
service supplier seeking entry and  
temporary stay for the purpose of  
developing business or investment 
prospecting activities . 
The period of stay is limited to a 
maximum of 60 days without the 
possibility of extension.  
– Services  salespersons:  
Representatives of a foreign -based 
service supplier seeking  entry and 
temporary stay for the  purpose of 
negotiating the sale of    a service or 
attending business  meetings.  
Such representatives shall not  be 
engaged in direct sales to the  public or 
in supplying services  themselves and 
shall not receive  remuneration  from a  
source within Timor -Leste. The period 
of stay is limited to a maximum of 
60 days per year.  
(ii) Employees of a foreign commercial 
presence : 
Subject to a labor  market test, foreign 
service suppliers established in Timor -
Leste may hire  or transfer foreign 
employees qualified for  supervisory 4) Unbound, except for measures concerning the 
entry and temporary stay of the categories of 
natural persons referred to  in the market access 
column .   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 3 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
(executives), directing (managers) or 
technical  (specialists)  functions.  
The period of stay for supervisory 
(executives) and directing (managers) 
for the purpose of pursuing business 
activities by virtue of being a member or 
administrator of a commercial company 
registered or to be registered in Timor -
Leste is limited to 6 months, with the 
possib ility of extension for successive 
periods  of 2 years.  Meanwhile, the 
period of stay for technical functions 
(specialists) is limited to 1 year, with a 
possibility of extension for successive 
periods of 1  year. 
(iii) Contract Service Supplier s and 
Independe nt Professionals : 
Subject to a labor market test, foreign  
natural persons who have obtained a  
contract to supply a service in Timor -Leste  
or are employed by a foreign -based  
service supplier that has obtained a  
contract to supply a service in Timor -
Leste, shall be granted entry for a period 
of up to 60 days per year.  
Fiscal measures   1), 2), 3), 4)  The income or wage tax -free 
threshold applies only to residents. The threshold 
is subject to change.   
Subsidies and incentives   1), 2),  4) Unbound with respect to subsidies, 
investment incentives and other state support 
measures.  
3) Special benefits are available to investors 
who hold a Declaration of Benefits (DoB) or 
are party to a Special Investment Agreement 
(SIA). The benefits vary depe nding on the 
sector and location and include benefits with 
regard to:  hiring foreign workers; leasing of 
State property; and in some cases, additional 
benefits related to tax, customs duties, and 
investment facilitation services. There are 
minimum investme nt values for investments 
to be eligible for a DOB or SIA. The minimum 
investment value is higher for foreign -owned 
investments or joint ventures than for 
investments of nationals. The sectors which   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 4 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
are eligible for benefits and minimum 
investment values a re subject to change.  
All sectors – services supplied in support of 
the petroleum industry  1), 3) Services supplied in support of the 
petroleum industry are reserved to suppliers 
which are: Timorese nationals; or companies 
which are incorporated under Timor -Leste law 
and which are majority -owned by Timorese 
nationals.  
2) Unbound  
 
4) Unbound except as indicated in the horizontal 
commitments . 1) None, except as indicated in market access 
column.  
 
 
 
 
2) Unbound  
3) Unbound  
4) Unbound except as indicated in the 
horizontal commitments .  
All sectors – services supplied in support of 
the mining industry  1) Suppliers which are: Timorese nationals; or 
companies which are incorporated under Timor -
Leste law and which are majority -owned by 
Timorese nationals, are accorded preferential 
treatment / access.  
2) Unbound  
3) Suppliers must be companies incorporated 
under Timor -Leste Law.   
4) Unbound , except as indicated in the 
horizontal commitments . 1) None, except as indicated i n the market 
access column.   
 
 
 
2) Unbound  
3) Unbound  
 
4) Unbound, except as indicated in the 
horizontal commitments .  
All sectors included in the schedule    (a) Subject to the conditions 
set out in paragraph (b), 
Timor -Leste undertakes as 
additional commitments the 
disciplines contained in Section 
II of document INF/SDR/2 for 
all services sectors included in 
this schedule, subject to the 
transitional periods for 
developing countries and LDCs 
under paragraphs 10 and 11 of 
Section I of INF/SD R/2.  
(b) For greater clarity, and 
consistent with the transitional 
periods in INF/SDR/2, Timor -
Leste undertakes to implement 
the disciplines contained in 
Section II of document 
INF/SDR/2 within 7 years of its 
graduation from LDC status.  
Timor -Leste shall  not be 
required to comply with the 
disciplines contained in Section 
II of document INF/SDR/2 
before that time.    
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 5 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
II. SECTOR -SPECIFIC COMMITMENTS  
1. BUSINESS SERVICES  
A. Professional Services  
a. Legal Services (CPC 861**)   
Advisory services on foreign and public 
international law  1) None 
2) None 
3) None 
 
 
 
 
4) Unbound, except as indicated in the  
horizontal  commitments.  1) None 
2) None 
3) Foreign legal practitioners are required to 
work with Timorese lawyers. Foreign law firms 
authorized to operate in Timor -Leste are 
permitted to hire lawyers licensed to practice 
in Timor -Leste.   
4) Unbound, except as indicated in the horizontal 
commitments.   
b. Accounting, auditing and boo kkeeping 
services (CPC 862)  1) None 
2) None 
3) None 
4) Unbound, except as indicated in the  
horizontal  commitments.  1) None  
2) None 
3) None 
4) Unbound, except as indicated in the  
horizontal  commitments.   
c. Taxation services (CPC 863)  1) Unbound, except in relation to international 
taxation issues.  
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments.  1) Unbound, except in relation to international 
taxation issues.  
2) None 
3) None 
4) Unbound, except as indicated in the  
horizontal  commitments.   
d. Architectural services (CPC 8671)  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments.  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  horizontal  
commitments.   
e. Engineering services (CPC 8672* *, 
CPC 86721 -86726, 86729 ) 1) None 
2) None  
3) None 
4) Unbound , except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None 
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
f. Integrated engineering services 
(CPC 8673)  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments.  1) Unbound  
2) None 
3) None 
4) Unbound, except as indicated in the  horizontal  
commitments.   
h. Medical and dental services (CPC 9312)  
j. Services provided by midwives, nurses, 
physiotherapists and para -medical 
personnel (CPC 93191)  1) None  
2) None  
3) None  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
4) Unbound, except  as indicated  in the horizontal  
commitments.    
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 6 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
B. Computer and Related Services  
a. Consultancy services related to the 
installation of computer hardware 
(CPC 841) 1) None 
2) None 
3) None 
 
4) Unbound,  except  as indicated  in the horizontal 
commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to 
transfer skills and knowledge to local employees.  
4) Unbound,  except  as indicated  in the horizontal 
commitments.   
b. Software implementation services 
(CPC 842) 1) None 
2) None 
3) None 
 
4) Unbound,  except  as indicated  in the horizontal 
commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to 
transfer skills and knowledge to local  employees.  
4) Unbound,  except  as indicated  in the horizontal 
commitments.   
c. Data processing services (CPC 843)  1) None 
2) None 
3) None 
 
4) Unbound,  except  as indicated  in the horizontal 
commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to 
transfer skills and knowledge to local employees.  
4) Unbound,  except  as indicated  in the horizontal 
commitments.   
d. Data base services (CPC 844)  1) None 
2) None 
3) None 
 
4) Unbound,  except  as indicated  in the horizontal 
commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to 
transfer skills and knowledge to local employees.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
e. Other computer services:   
- Maintenance and repair services of 
office machinery and equipment 
including computers (CPC 845)  
- Data preparation services (CPC 849)  1) None 
2) None 
3) None 
 
4) Unbound,  except  as indicated  in the horizontal 
commitments.  1) None 
2) None 
3) None, except foreign suppliers are required to 
transfer skills and knowledge to local employees.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
F. Other Business Services  
i. Services incidental to manufacturing 
(CPC 884+885)  1) None  
2) None  
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments .   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 7 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
l. Investigation and security services 
(CPC 873**)  
– Guard services (CPC 87305)  1) None  
2) None  
3) None  
 
4) Unbound , except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None, except security staff and the Security 
Director must be a Timorese.  
4) Unbound, except  as indicated  in the horizontal  
commitments .  
2. COMMUNICATION SERVICES   
B. Courier services  (CPC 7512** ) 
Commitments exclude the following 
services and activities:  
(a) delivery of mail, including addressed 
advertisements, whether delivered  
through accelerated distribution or not, 
the price of which is ten times lower 
than the public tariff for sending out 
mail of the first weight rate of the 
fastest, normalised category,  provided 
that its weight is lower than 2 kg;  
(b) delivery of registered mail and 
declared -value mail, within the price 
and weight limits referred to in 
paragraph (a);  
(c) the issuance and sale of postage 
stamps and other postal values;  
(d) the issuance of  postal orders;  and 
(e) the installation of street post -boxes 
intended for the collection of postal 
items.  1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments . 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments . Private operators will not be 
treated less favourably than 
Timor -Leste's public postal 
service in providing services 
covered by this commitment.   
C. Telecommunication services  
Commitments are taken consistent with "Notes for Scheduling Basic Telecom Services Commitments" (S/GBT/W/2/Rev.1) and "Market  Access Limitations on Spectrum Availability" 
(S/GBT/W/3)  
a. Voice telephone services (CPC 7521)  1) Unbound  
2) Unbound  
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound, except as indicated in the horizontal 
commitments.  1) Unbound  
2) Unbound  
3) None 
 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.  Timor -Leste undertakes the 
obligations contained in the 
attached Reference Paper.   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 8 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
b. Packet -switched data transmission 
services ( CPC 7523 **) 1) Unbound  
2) Unbound   
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.   1) Unbound  
2) Unbound  
3) Unbound  
 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.   
c. Circuit -switched data transmission 
services ( CPC 7523**) 1) Unbound  
2) Unbound  
3) None , except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) Unbound  
2) Unbound  
3) Unbound  
 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.   
d. Telex services (CPC 7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
e. Telegraph services (CPC 7522)  1) None  
2) None  
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
f. Facsimile services ( CPC 7521**+7529**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound, except as indicated in the horizontal 
commitments.  1) Unbound  
2) Unbound  
3) Unbound  
 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 9 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
g. Private leased circuit services 
(CPC 7522**+7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
h. Electronic mail (CPC 7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
i. Voice Mail (CPC 7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
j. Online information & data base retrieval 
(CPC 7523**)  1) None  
2) None  
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
 
 
 
4) Unbound, except as ind icated in the horizontal 
commitments.   
k. Electronic data interchange (EDI) or Data 
and message transmission service 
(CPC 7523**)  1) None 
2) None 
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.   
l. Enhanced / value added facsimile services 
(CPC 7523**)  1) None 
2) None 
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None 
 
 
 
4) Unbound, except as indi cated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 10 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
m. Code & protocol Conversion  1) None 
2) None 
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound, except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
n. Online information and/or data processing 
(CPC 843**)  1) None 
2) None 
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound, except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
o. Other - Mobile data services  1) None 
2) None 
3) None, except only a corporate body 
incorporated and registered in Timor -Leste is 
eligible to supply a domestic telecommunications 
service.   
4) Unbound, except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
D. Audiovisual services  
In all sub -sectors where commitments are made in Audiovisual  Services Timor -Leste is Unbound with respect to: (a) broadcast or other transmission quotas; or (b) expenditure 
requirements, for content which:  
(i) is locally produced or co -produced;  
(ii) reflects national or local interests and concerns;  
(iii) promo tes national culture and identity; or  
(iv) is in an official or national language of Timor -Leste.  
a. Motion picture and video tape 
distribution services  
(CPC 96113**)2  1) None 
2) None 
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments.   
b. Motion picture projection services 
(excluding projection by informal pop -up 
cinema) (CPC 9612**)   1) None  
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None 
3) None 
4) Unbound, except as indicated in the horiz ontal 
commitments.   
 
2 For purposes of clarity, this commitment relates only to the distribution, i.e., licensing of motion pictures or videotapes t o other industries, for exhibition, broadcasting, other 
transmission, or other use.  It does not cover broadcasting and transmissi on services.   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 11 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
c. Radio  and television services (CPC  96131 
and 96132)3 1) None  
2) None  
3) None, except p articipation  of foreign 
individuals or legal persons in the share capital 
of a media corporation may not exceed 30%.  
4) Unbound , except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound , except as indicated in the horizontal 
commitments.   
e. Sound recording  1) Unbound  
2) None 
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
commitments   
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES   
A. General construction work for buildings 
(CPC 512, except 51260)  
B. General construction work for civil 
engineering (CPC 513)  
C. Installation and assembly work 
(CPC 514+516)  
D. Building completion and finishing work 
(CPC 517)  1) Unbound* 
2) None  
3) None 
4) Unbound , except as indicated in the horizontal 
commitments.  1) Unbound* 
2) None  
3) None 
4) Unbound , except as indicated in the horizontal 
commitments.   
- Construction work for hotels, restaurants 
and similar buildings for tourism purpose 
(CPC 51260)  1) Unbound* 
2) None  
3) None 
 
 
4) Unbound , except as indicated in the horizontal 
commitments. Notwithstanding the horizontal 
commitments, five work visas for supervisors are 
guaranteed.  1) Unbound* 
2) None  
3) None except, foreign suppliers are required to 
bring innovative technology and transfer skills and 
knowledge to local employees.  
4) Unbound, except as indicated in the horizontal 
commitments.   
E. Other**  (CPC 511)  1) Unbound* 
2) None  
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.  1) Unbound* 
2) None  
3) Unbound  
4) Unbound, except as indicated in the horizontal 
commitments.   
4. DISTRIBUTION SERVICES  
The commitments below do not apply to distribution services related to pharmaceutical and other therapeutic goods, medical and or thopaedic goods (CPC 63211); and medical 
equipment. This limitation does not apply to vitamins, minerals, or other biologically act ive substances (for greater certainty which do not include 'biologicals') which are intended to 
support the healthy function of the human body and not intended to diagnose, cure or treat a disease; cosmetics; common consu mer products for which medical expe rtise is not 
required, such as cotton swabs; and other hygiene and cleaning products . 
A. Commission agents' services  
(CPC 621, 61111, 6113, 6121 ) 1) None  
2) None  1) None  
2) None   
 
3 For greater certainty, the commitment does not cover broadcasting and transmission services.  
* A commitment on this mode of delivery is not feasible.   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 12 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
3) None, except approval to establish or acquire 
a retail business may be  subject to an economic 
needs test which takes into account the impact 
on the market, including existing suppliers.  
4) Unbound, except as indicated in the horizontal 
commitments.  3) None  
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments . 
B. Wholesale trade services  
(CPC 622, 61111, 6113, 6121 )  
C. Retailing services  
(CPC 631, 632, 61112, 6113, 6121, 613 ) 
D. Franchising  
(CPC 8929)  1) None  
2) None  
3) None, except approval to establish or acquire 
a retail business may be  subject to an economic 
needs test which takes into account the impact 
on the market, including existing suppliers.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) Foreign -owned businesses may be  subject to 
minimum capital requirements.  
 
 
4) Unbound, except as indicated in the horizontal 
commitments .  
5. EDUCATIONAL SERVICES  
C. Higher education services (CPC 923)  
E. Other education services (CPC 929) 1) None 
2) None 
3) None, except the  institutions  may assume  
the form of a  foundation, association, 
cooperative or  limited liability company by 
quotas , or joint-stock company.  
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None  
2) None 
3) None  
 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.   
6. ENVIRONMENTAL SERVICES  
A. Sewage services (CPC 9401)  1) None  
2) None  
3) None, except services considered as public 
utilities may be subject to public monopolies or 
exclusive rights granted to private operators.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
B. Refuse disposal services (CPC 9402)  1) None  
2) None 
3) None, except services considered as public 
utilities may be subject to public monopolies or 
exclusive rights granted to private operators.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 13 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
C. Sanitation and similar services  
(CPC 9403)  1) None  
2) None  
3) None, except services considered as public 
utilities may be subject to public monopolies or 
exclusive rights granted to private operators.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
D. Other  
- Cleaning services of exhaust gases 
(CPC 9404)  
- Noise and vibration Abatement 
Services (CPC 9405)  
- Remediation and clean -up of soil and 
water, protection of biodiversity and 
landscape (CPC 9406**)  
- Other environmental protection 
services not elsewhere classified 
(CPC 9409)  
Commitments do not includ e activities in or 
related to environmental protection areas . 1) None  
2) None  
3) None, except services considered as public 
utilities may be subject to public monopolies or 
exclusive rights granted to private operators.  
4) Unbound, except as indicated in t he horizontal 
commitments.  1) None  
2) None  
3) None 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
7. FINANCIAL SERVICES  
1. As a general rule and in a non -discriminatory manner, financial institutions in Timor -Leste must adopt a specific legal form.   
2. Branches of foreign insurers and banks are permitted to supply insurance and banking services in Timor -Leste provided they ar e licensed with the relevant authority, and 
subject to the limitations below.  
3. The admission to the market of a new financial service or product may be subject to the existence of, and consistency with, a  regulatory framework aimed at achieving the 
objec tives indicated in Article 2(a) of the GATS Annex on Financial Services.    
A. All insurance and insurance -related services  
Direct insurance:  
a. Life insurance (CPC 8121)  
b. Non-life insurance (CPC 8129)  1) Unbound, except for the insurance risks 
related to maritime transportation services 
(except for vessels supplying solely or 
permanently cabotage transportation services) 
and commercial aviation and space launching 
and freight (including satellites), with such 
insurance to cover any or all of the  following: the 
goods being transported, the vehicle transporting 
the goods and any liability arising therefrom.  
2) Unbound, except for the insurance risks 
related to maritime transportation services 
(except for vessels supplying solely or 
permanently cabo tage transportation services) 
and commercial aviation and space launching 
and freight (including satellites), with such 
insurance to cover any or all of the following: the 
goods being transported, the vehicle transporting 
the goods and any liability arisin g therefrom.   1) Unbound, except for the insurance risks related 
to maritime transportation services (except for 
vessels supplying solely or permanently cabotage 
transportation ser vices) and commercial aviation 
and space launching and freight (including 
satellites), with such insurance to cover any or all 
of the following: the goods being transported, the 
vehicle transporting the goods and any liability 
arising therefrom.  
2) Unbound, except for the insurance risks related 
to maritime transportation services (except for 
vessels supplying solely or permanently cabotage 
transportation services) and commercial aviation 
and space launching and freight (including 
satellites), with s uch insurance to cover any or all 
of the following: the goods being transported, the 
vehicle transporting the goods and any liability 
arising therefrom.    
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 14 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
3) None 
 
 
 
 
 
4) Unbound,  except  as indicated  in the horizontal  
commitments.  3) None, except:  
the board of directors must be  composed of 
a minimum of three members, who shall 
reside in Timor -Leste, the Managing Director 
who is elected from board members must be 
permanent resident in Timor -Leste.  
4) Unbound,  except  as indicated  in the horizontal  
commitments.  
c. Reinsurance and retrocession (CPC 
81299*)  1) None 
2) None 
3) None 
 
 
 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments.  1) None 
2) None 
3) None, except:  
(i) the board of directors must be  composed 
of a minimum of three members, all of   
which  must be residents  of Timor -Leste.  
(ii) the person responsible for an insurance 
company branch in Timor -Leste must reside 
permanently in Timor -Leste.  
4) Unbound, except as indicated in the 
horizontal c ommitments .  
d. Services auxiliary to insurance 
(including broking and agency 
services) (CPC 8140)  1) Unbound  
2) None  
3) None  
 
 
 
 
 
 
4) Unbound, except as indicated in the horizontal 
commitments . 1) Unbound  
2) None  
3) None, except:  
(i) the board of directors must be  composed 
of a minimum of three members, all of   
which  must be residents  of Timor -Leste.  
(ii) the person responsible for an insurance 
company branch in Timor -Leste must reside 
permanently in Timor -Leste.  
4) Unbound, except as indicated in  the horizontal 
commitments .  
B.  Banking and other financial services (excluding insurance)  
a. Acceptance of deposits and other 
repayable funds from the public 
(CPC 81115 -81119)  
b. Lending of all types, incl., inter alia , 
consumer credit, mortgage credit,  factoring 
and financing of commercial   transaction  
(CPC 8113)  
c. Financial leasing (CPC 8112)  
d. All payment and money 
transmission services  
(CPC 81339**)  
e. Guarantees and commitments (CPC 
81199**)  1) Unbound  
2) Unbound  
3) None 
 
 
4) Unbound , except as indicated in the horizontal 
commitments.  1) Unbound  
2) Unbound  
3) None, except foreign suppliers are required to 
train and transfer skills and knowledge to local 
employees.  
4) Unbound, except as indicated in the horizontal 
commitments.    
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 15 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
f. Trading for own account or for 
account of customers, whether on an 
exchange, in an over -the- counter 
market or otherwise, the following:  
- Money market instruments 
(cheques, bills, certificate of 
deposits, etc.) (CPC 81339**)  
- Foreign exchange (CPC 81333 ) 
- Derivative products including, 
but not limited to, futures and 
options (CPC 81339**)  
- Exchange rate and interest rate 
instruments, including products 
such as swaps, forward rate 
agreements, etc. (CPC  81339**)  
- Transferable securities 
(CPC 81321*)  
- Other negotiable instruments 
and financial assets, including 
bullion (CPC 81339**)  
g. Participation in issues of all kinds of 
securities, including under -writing and 
placement as agent (whether publicly 
or privately) and provision of service 
related to such  issues (CPC  8132)  
h. Money broking (CPC 81339**)  
i. Asset management, all forms of 
collective investment management, 
pension fund management, custodial 
depository and trust services 
(CPC 8119+** / CPC 81323*)  
j. Settlement and clearing services for 
financial assets, including securities, 
derivative product s, and other 
negotiable instruments 
(CPC 81339**/ CPC 81319**)   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 16 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
l. Provision and transfer of financial 
information, and financial data processing 
and related software by providers of other 
financial services (CPC 8131)  1) None  
2) None for the provision of financial news and 
information to subscribers or the general publ ic. 
Unbound for the supply of financial data 
processing services to banks and other financial 
service suppliers for a period of 5 years from the 
date of accession. Thereafter none.  
3) None 
4) Unbound,  except  as indicated  in the horizontal 
commitments.  1) None  
2) None for the provision of financial news and 
information to subscribers or the general public.  
Unbound for the supply of financial data 
processing services to banks and other financial 
service suppliers for a period of 5 years from the 
date of accession. Thereafter none.  
3) None 
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
k. Advisory and other auxiliary financial 
services on all the activities listed in 
subparagraphs ( a) through ( l), including 
credit reference and analysis, investment 
and portfolio research and advice, advice 
on acquisitions and on corporate 
restructuring and  strategy  
(CPC 8131/ CPC 8133)  1) None 
2) None 
3) None 
4) Unbound,  except  as indicated  in the horizontal  
commitments.  1) None 
2) None 
3) None 
4) Unbound,  except  as indicated  in the horizontal  
commitments.   
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotels and restaurants (including 
catering) (CPC 641 -643) 1) None  
2) None  
3) None, except approval to establish or acquire 
a business may be subject to an economic needs 
test. 
4) Unbound , except as indicated in the horizontal 
commitments.  1) None  
2) None 
3) None  
 
 
4) Unbound , except as indicated in the horizontal 
commitments.   
10. RECREATIONAL,  CULTURE AND  SPORTING  SERVICES  
B. News agency services  (CPC 962)  1) None  
2) None  
3) None, except participation of foreign 
individuals or legal persons in the share capital 
of a media corporation may not exceed 30%.  
4) Unbound, except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None  
 
 
4) Unbound, except as indicated in the horizontal 
commitments.   
E. Other recreational services  
(CPC 96499**)  
- Leasing or rental services of seagoing  
pleasure  boats  1) None 
2) None 
3) None, except licences for foreign operators 
are subject  to an economic needs test to 
ensure  equitable participation in the market by  
local enterprises . 
4) Unbound, except as indicated in the  
horizontal  commitments.  1) None 
2) None 
3) None 
 
 
 
4) Unbound,  except  as indicated  in the horizontal  
commitments.    
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 17 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
11. TRANSPORT SERVICES  
A. Maritime transport services  
 
International maritime transport:  
Passenger and freight (CPC 7211 and 
CPC 7212) , except cabotage transport  1) None 
2) None 
3) None  
4) Unbound , except as indicated in the horizontal 
commitments . 1) None 
2) None 
3) None 
4) Unbound , except as indicated in the horizontal 
commitments . Once TIBAR PORT is fully 
operational, the following 
services will be made available 
to international maritime 
transport suppliers on 
reasonable and non -
discriminatory terms and 
conditions:  
a) Pilotage;  
b) Towing & Tug assistance;  
c) Provisioning, fuelling and 
watering;  
d) Garbage collecting and 
ballast waste disposal;  
e) Port Captain's services;  
f) Navigation Aids;  
g) Shore -based operational 
services essential to ship 
operations including 
Commu nications, Water 
and Electrical supplies; 
and 
h) Anchorage, berth and 
 berthing services.  
Maritime auxiliary services  
Maritime cargo handling services4  1) Unbound* except for – no limitation on trans -
shipment (board to board or via the quay) and/or 
on the use of on -board cargo handling equipment.  
2) None 
3) Services subject to monopoly or exclusive 
service supplier rights.  
4) Unbound , except as indicated in the horizontal 
commitments . 1) Unbound* except for – no limitation on trans -
shipment (board to board or via the quay) and/or 
on the use of on -board cargo handling equipment.  
2) None 
3) None 
 
4) Unbound , except as indicated in the horizontal 
commitments .  
Storage and warehousing services  
(CPC 742)  1) Unbound* 
2) None 
3) Services may be subject to monopoly or 
exclusive service supplier rights.  
4) Unbound , except as indicated in the horizontal 
commitments . 1) Unbound* 
2) None 
3) None 
 
4) Unbound , except as indicated in the horizontal 
commitments .  
 
4 "Maritime cargo handling services " means activities exercised by Stevedore companies, inc luding terminal operators, but not including the direct activities of dockers, when 
this workforce is organised independently of the stevedoring or terminal operator companies. The activities covered include t he organisation and supervision of:  
 - the loading/discharging of cargo to/from a ship;  
 - the lashing/unlashing of cargo;  
 - the reception/delivery and safekeeping of cargoes before shipment or after discharge.   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 18 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
Customs clearance services5 1) Unbound* 
2) None 
3) Services subject to monopoly or exclusive 
service supplier rights.  
4) Unbound , except as indicated in the horizontal 
commitments . 1) Unbound* 
2) None 
3) None 
 
4) Unbound , except as indicated in the horizontal 
commitments .  
Container station and depot services6  1) Unbound* 
2) None 
3) Services subject to monopoly or exclusive 
service supplier rights.  
4) Unbound , except as indicated in the horizontal 
commitments . 1) Unbound*  
2) None 
3) None 
 
4) Unbound , except as indicated in the horizontal 
commitments .  
Maritime agency services7  1) None 
2) None 
3) None 
4) Unbound , except as indicated in the horizontal 
commitments . 1) None 
2) None 
3) None 
4) Unbound , except as indicated in the horizontal 
commitments .  
(Maritime) Freight forwarding services8  1) None 
2) None 
3) None 
4) Unbound , except as indicated in the horizontal 
commitments . 1) None 
2) None 
3) None 
4) Unbound , except as indicated in the horizontal 
commitments .  
 
5 "Customs clearance services" (alternatively "customs house brokers' services") means activities consisting in carrying out on behalf of another party customs formalities 
concerning import, export or through transport of cargoes, whether this service is the main activity of the service provider or a usual complement of its main activity.  
6 "Container station and depot services" means activities consisting in storing containers, whether in port areas or inland, wi th a view to their stuffing/stripping, repairing and 
making them available for shipments.  
7 "Maritime agency services" means activi ties consisting in representing, within a given geographic area, as an agent the business interests of one or more shipping l ines or 
shipping companies, for the following purposes:  
- marketing and sales of maritime transport and related services, from quot ation to invoicing, and issuance of bills of lading on behalf of the companies, 
acquisition and resale of the necessary related services, preparation of documentation, and provision of business information ; 
 - acting on behalf of the companies organising t he call of the ship or taking over cargoes when required.  
8 "Freight forwarding services” means the activity consisting of organising and monitoring shipment operations on behalf of shi ppers, through the acquisition of transport and 
related services, prepa ration of documentation and provision of business information.   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 19 - Modes of supply: (1) Cross -border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional commitments  
C. Air transport services  
 Maintenance and repair of aircraft 
(CPC 8868**)  
- Selling and marketing of air transport 
services  
  - Computer reservation system (CRS) 
services  1) None  
2) None  
3) None 
4) Unbound , except as indicated in the horizontal 
commitments.  1) None  
2) None  
3) None 
4) Unbound , except as indicated in the horizontal 
commitments.   
F. Road transport services  
(CPC 7121 -7124)  1) None  
2) None  
3) None, except licences to supply passenger 
transport  services are subject to an economic 
needs  test, to ensure adequate supply of the  
services  to the Timorese  public.  Foreign capital 
participation limited to a maximum of 49%.  
4) Unbound,  except  as indicated  in the 
horizontal  commitments.  1) None 
2) None 
3) Public  passenger  transport  services  
between  Dili and  Municipalities are 
exclusively reserved for  Timorese  operators.  
 
 
4) Unbound,  except  as indicated  in the 
horizontal   commitments.   
 
 WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 20 - 
  REFERENCE PAPER  
Scope  
The following are definitions and principles on the regulatory framework for the basic 
telecommunications services.  
Definitions  
Users  mean service consumers and service suppliers.  
Essential facilities  mean facilities of a public telecommunicat ions transport network or service that  
(a) are exclusively or predominantly provided by a single or limited number of suppliers; 
and 
(b) cannot feasibly be economically or technically substituted in order to provide 
a service.  
A major supplier  is a supplie r which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant market for basic telecommunications services as 
a result of:  
(a) control over essential facilities; or  
(b) use of its position in th e market.  
1. Competitive safeguards  
1.1 Prevention of anti -competitive practices in telecommunications  
 Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone 
or together, are a major supplier from engaging in or contin uing anti -competitive practices.  
1.2 Safeguards  
 The anti -competitive practices referred to above shall include in particular:  
(a) engaging in anti -competitive cross -subsidization;  
(b) using information obtained from competitors with anti-competitive results; and  
(c) not making available to other services suppliers on a timely basis technical  
information about essential facilities and commercially relevant information which 
are necessary for them to provide services.  
2. Interconnectio n 
2.1 This section applies to linking with suppliers providing public telecommunications transport 
networks or services in order to allow the users of one supplier to communicate with users of 
another supplier and to access services provided by another sup plier, where specific 
commitments are undertaken.  
2.2 Interconnection to be ensured  
 Interconnection with a major supplier will be ensured at any technically feasible point in 
the network. Such interconnection is provided.  
(a) under non -discriminatory term s, conditions (including technical standards and 
specifications) and rates and of a quality no less favourable than that provided for 
its own like services or for like services of non -affiliated service suppliers or for its 
subsidiaries or other affiliates ; WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 21 - 
 
  (b) in a timely fashion, on terms, conditions (including technical standards and 
specifications) and cost -oriented rates that are transparent, reasonable, having 
regard to economic feasibility, and sufficiently unbundled so that the supplier need 
not pay  for network components or facilities that it does not require for the service 
to be provided; and  
(c) upon request, at points in addition to the network termination points offered to 
the majority of users, subject to charges that reflect the cost of construction of 
necessary additional facilities.  
2.3 Public availability of the procedures for interconnection negotiations  
 The procedures applicable for interconnection to a major supplier will be made publicly available.  
2.4 Transparency of interconnect ion arrangements  
 It is ensured that a major supplier will make publicly available either its interconnection 
agreements or a reference interconnection offer.  
2.5 Interconnection: dispute settlement  
 A service supplier requesting interconnection with a maj or supplier will have recourse, either:  
(a) at any time or  
(b) after a reasonable period of time which has been made publicly known to 
an independent domestic body, which may be a regulatory body as referred to in 
paragraph 5 below, to resolve disputes regarding appropriate terms, conditions and 
rates for interconnection within a reasonable period of time, to the extent that these 
have not been established previously.  
3. Universal service  
Any Member has the right to define the kind of universal service obligation it wishes to maintain. 
Such obligations will not be regarded as anti -competitive per se , provided they are administered 
in a transparent, non -discriminatory and competitively neutral manner and are not more 
burdensome than necessary for the kind of universal service defined by the Member.  
4. Public availability of licensing criteria  
 Where a licence is required, the following will be made publicly available:  
(a) all the licensing criteria and the period of time normally required to reach a decision 
concerning an application for a licence and  
(b) the terms and conditions of individual licences.  
 The reasons for the denial of a licence will be made known to the applicant upon request.  
5. Independent regulators  
 The regulatory body is s eparate from, and not accountable to, any supplier of basic 
telecommunications services. The decisions of and the procedures used by regulators shall be 
impartial with respect to all market participants.  
6. Allocation and use of scarce resources  
 Any proce dures for the allocation and use of scarce resources, including frequencies, numbers 
and rights of way, will be carried out in an objective, timely, transparent and 
non-discriminatory manner. The current state of allocated frequency bands will be made 
publicly available, but detailed identification of frequencies allocated for specific government 
uses is not required.   
  WT/ACC/SPEC/TLS/7 /Rev.1  
 
- 22 - DEMOCRATIC REPUBLIC OF TIMOR -LESTE – LIST OF ARTICLE II (MFN) EXEMPTIONS   
Sector/Sub -sector  Description of the measure indicating its 
inconsistency with Article II  Countries to which the 
measure applies  Intended duration  Conditions creating the need for the 
exemptions  
All sectors:  
Entry and temporary stay 
of natural persons 
supplying services  Measures extending preferential treatment to 
services supplied from, and service suppliers 
residing in, the Border Area of the countries 
(Timor -Leste and Indonesia).  Republic of Indonesia.  Indefinite, until either 
country terminates the 
agreement.  Bilateral agreement to promote cultural 
and economic activities at the land border.  
Audiovisual services  Measures which extend Natio nal Treatment or 
preferences to the production, distribution, 
exhibition, broadcast or other transmission of 
audiovisual works, as well as the recovery, 
preservation and enhancement of audiovisual 
heritage, and adaptation to new technologies.  Countries  of Portuguese  
language.  
European Union.  
Japan.  Indefinite.  Promotion of cultural links between the 
countries concerned.  
Audiovisual services  Measures relating to broadcasting and other 
similar forms of transmission of audiovisual 
works, including television and radio 
programmes, meeting origin criteria and other 
criteria established by the relevant 
agreements.  All countries with which 
bilateral  and plurilateral 
agreements are in force, now 
or in the future.  Indefinite.  Preservation and promotion of cultural 
identity and heritage and development of 
cultural links.  
Audiovisual services  Measures based on intergovernmental and 
plurilateral co-produ ction agreements, which 
confer national treatment to audiovisual works 
covered by such agreements , including 
production and distribution subsidies . All countries with which such 
bilateral or plurilateral 
agreements are in force, now 
or in the future.  Indefinite. Preservation and promotion of cultural 
identity and heritage and development of 
cultural links . 
Audiovisual services  Measures granting the benefit of support 
programmes to audiovisual works , including 
television and radio programmes, and to 
suppliers of such works meeting certain origin 
criteria . All countries with which 
bilateral or plurilateral 
agreements are in force, now 
or in the future.  Indefinite.  Preservation and promotion of cultural 
identity and heritage and development of 
cultural links . 
Legal Services  Preferential access for lawyers from certain 
other countries on the basis of reciprocal 
treatment . Countries which grant 
reciprocal treatment . Indefinite  Measures according t o preferential access 
treatment for lawyers from certain 
countries on the basis of reciprocal 
treatment . 
 
__________