S/C/N/825  
 
4 September 2015  
(15-4522)  Page: 1/8  
Council for Trade in Services  Original: English  
 
NOTIFICATION OF U.S. PREFERENTIAL TREATMENT TO SERVICES AND SERVICES 
SUPPLIERS OF LEAST- DEVELOPED COUNTRIES 
The following notification from the delegation of the United States, dated 3 September 2015, is 
being circulated to the Members of the Council for Trade in Services. 
 
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 In accordance with the decision by Ministers at the WTO’s Eighth Ministerial Conference on Preferential Treatment to Services and Se rvice Suppliers of Least-Developed Countries  (WT/L/847) 
(“Waiver”), and the decision by Ministers at  the WTO’s Ninth Ministerial Conference on 
Operationalization of the Waiver Concerning Pr eferential Treatment to Services and Services 
Suppliers of Least-Developed Countries (WT/L/918), the Permanent Mission of the United States to 
the World Trade Organization in Geneva has the honor to notify to the World Trade Organization 
Council for Trade in Services of the preferential treatment that the United States is providing to 
services and services suppliers of least-developed countries (“LDCs”). 
 
With respect to application of the measures described in Article XVI of the General Agreement on 
Trade in Services (GATS), the United States is according to LDCs treatment more favorable than 
the treatment set out in the U.S. Schedule of Specific Commitments (GATS/SC/90, incl. suppls.) 
and consistent with the treatment accorded to fr ee trade agreement partners of the United States, 
in the sectors and subsectors indicated in this no tification. The preferential treatment is accorded 
with respect to several sectors and modes of supply identified as being of particular export interest 
to LDCs in The Collective Request Pursuant to the Bali Decision on the Operationalization of the 
LDC Services Waiver Concerning Preferential Trea tment to Services and Service Suppliers of Least 
Developed Countries (S/C/W/356).  The United States intends to maintain this preference for the 
period of the Waiver.   
 
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 S/C/N/825 
 
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  The table below indicates the more favorable trea tment accorded to LDCs.  The inclusion of a 
preference in this notification is without prejudic e as to whether the preference is consistent with 
Article II of the GATS.  
Sector/Subsector Conditions of  Market Access for Services 
and Services Suppliers of LDCs   
Foreign Legal Consulting Services The supply of services, without limitations, from 
the territory of an LDC into the territory of the United States or in the territory of an LDC to a 
service consumer of the United States. 
 The supply of services, without limitations, by a 
service supplier of an LDC through commercial 
presence in the United States, or through the presence of natural persons of the LDC who are in the United States lawfully for the purpose of 
supplying such services, in the following states: 
 
Alaska, California, Connecticut, Florida, 
Georgia, Hawaii, Illinois, Louisiana, Michigan, 
New Mexico, Oregon, Texas, Washington.   
 Additionally, such supply is permitted subject to an in-state office requirement for Arizona, 
District of Columbia, Indiana, Massachusetts, 
Minnesota, New Jersey, New York, North Carolina, Ohio, and Utah.  Association with an 
in-state law office is required for these forms of 
supply in Missouri.  
For greater certainty, the more favorable 
treatment does not apply with respect to Alabama, Arkansas, Colo rado, Delaware, Idaho, 
Iowa, Kansas, Kentucky, Maine, Maryland, 
Mississippi, Montana, Nebraska, Nevada, New 
Hampshire, North Dakota, Oklahoma, Pennsylvania, Rhode Island, South Carolina, 
South Dakota, Tennessee, Vermont, Virginia, 
West Virginia, Wisconsin, and Wyoming.    
Accounting, Auditing and Bookkeeping Services The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a 
service consumer of the United States.  The supply of services, without limitations, by a 
service supplier of an LDC through commercial 
presence, except that sole proprietorships or partnerships are limited to persons licensed as 
accountants. 
 The supply of services, without limitations, 
through the presence of natural persons of the 
LDC who are in the United States lawfully for the purpose of supplying such services, except 
that an in ‑state office must be maintained to 
receive a license to perform audits in: 
 
Arkansas, Connecticut, Iowa, Kansas, 
Kentucky, Michigan, Minnesota, Nebraska, New 
Hampshire, New Mexico, Ohio, Vermont, and Wyoming.  US citizenship is required for licensure in North Carolina.   S/C/N/825 
 
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  Sector/Subsector Conditions of  Market Access for Services 
and Services Suppliers of LDCs   
Engineering Services Integrated Engineering Services  The supply of services, without limitations, from 
the territory of an LDC into the territory of the United States or in the territory of an LDC to a service consumer of the United States. 
 
The supply of services, without limitations, by a service supplier of an LDC through commercial 
presence in the United States, or through the 
presence of natural persons of the LDC who are in the United States lawfully for the purpose of 
supplying such services. 
 
Research and development services:  R&D 
services on natural sciences, social sciences 
and humanities, and interdisciplinary R&D services, excluding R&D financed in whole or 
in part by public funds  The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a service consumer of the United States. 
 
The supply of services, without limitations, by a service supplier of an LDC through commercial 
presence in the United States, or through the 
presence of natural persons of the LDC who are in the United States lawfully for the purpose of supplying such services. 
 
Technical testing and analysis services, other than government-mandated services or 
services financed in whole or in part by public funds The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a service consumer of the United States. 
 
The supply of services, without limitations, by a service supplier of an LDC through commercial presence in the United States, or through the 
presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of supplying such services. 
 
Other business services:  Other, including:   
 - translation and interpretation services, 
 
 - mailing list compilation and mailing 
services,  
 - specialty design services The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a service consumer of the United States.  
The supply of services, without limitations, by a 
service supplier of an LDC through commercial presence in the United States, or through the 
presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of supplying such services. 
 
Other Competitive Delivery Services  The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States except for services supplied by the U.S. Postal Service in accordance with a universal service obligation as provided under 
domestic law or the Universal Postal Union 
Acts.  The supply of services, without limitations, in the territory of an LDC to a 
service consumer of the United States. 
  S/C/N/825 
 
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  Sector/Subsector Conditions of  Market Access for Services 
and Services Suppliers of LDCs   
 The supply of services, without limitations, by a 
service supplier of an LDC through commercial presence in the United States, or through the presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of 
supplying such services, except for services supplied by the U.S. Postal Service in 
accordance with a universal service obligation 
as provided under domestic law or the Universal Postal Union Acts. 
 
Under U.S. law, the universal service obligation requires the U.S. Postal Service to receive, transmit, and deliver throughout the United 
States written and printed matter, parcels, and 
like materials.  
Cable services provided over cable systems   The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a 
service consumer of the United States.  The supply of services, without limitations, by a 
service supplier of an LDC through commercial 
presence in the United States, or through the presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of 
supplying such services.  
Information services (the offering of a capability for generating, acquiring, storing transforming, processing, retrieving, utilizing, 
or making available information via 
telecommunications, and includes electronic publishing)  The supply of services, without limitations, from 
the territory of an LDC into the territory of the United States or in the territory of an LDC to a 
service consumer of the United States. 
 The supply of services, without limitations, by a 
service supplier of an LDC through commercial 
presence in the United States, or through the presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of 
supplying such services.  
Higher Education Services (except flying instruction) The supply of services, without limitations, from 
the territory of an LDC into the territory of the United States or in the territory of an LDC to a 
service consumer of the United States. 
 The supply of services, without limitations, by a 
service supplier of an LDC through commercial 
presence in the United States, or through the presence of natural persons of the LDC who are in the United States lawfully for the purpose of 
supplying such services. 
 S/C/N/825 
 
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  Sector/Subsector Conditions of  Market Access for Services 
and Services Suppliers of LDCs   
 For transparency purposes, individual U.S. 
institutions maintain autonomy in admission policies, in setting tuition rates, and in the development of curricula or course content. 
 
Educational and training entities must comply with requirements of the jurisdiction in which the facility is established.  In some 
jurisdictions, accreditation of institutions or 
programs may be required.  Institutions maintain autonomy in selecting the jurisdiction 
in which they will operate, and institutions and 
programs maintain autonomy in choosing to meet standards set by accrediting organizations as well as to continue accredited status. 
 
Accrediting organizations maintain autonomy in setting accreditation standards.  Tuition rates vary for in-state and out-of-state residents. 
 
Additionally, admissions policies include considerations of equal opportunity for students (regardless of race, ethnicity, or gender), as permitted by domestic law, as well as 
recognition by regional, national,  and/or 
specialty organizations; and required standards must be met to obtain and maintain 
accreditation.  To participate in the U.S. 
student loan program, foreign institutions established in the United States are subject to 
the same requirements as U.S. institutions. 
 
Motion Picture & Video Tape Home Video Entertainment Production and Distribution     Promotion or advertising services 
 Motion picture or video tape production 
services (this class refers to theatrical and non-theatrical motion pictures, 
whether provided on fixed media or 
electronically) 
 Motion picture or video tape distribution 
services (distribution services in this 
context may include the licensing of motion pictures or video tapes to other service providers for exhibition, 
broadcasting, or other transmission, 
rental, sale or other use) 
 Other services in connection with motion 
pictures and video tape production and 
distribution (distribution services in this context may include the licensing of 
motion pictures or video tapes to other 
service providers for exhibition, broadcasting, or other transmission, rental, sale or other use) 
 Motion Picture Projection Services The supply of services, without limitations, from 
the territory of an LDC into the territory of the United States or in the territory of an LDC to a service consumer of the United States. 
 
The supply of services, without limitations, by a service supplier of an LDC through commercial 
presence in the United States, or through the 
presence of natural persons of the LDC who are in the United States lawfully for the purpose of 
supplying such services. S/C/N/825 
 
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  Sector/Subsector Conditions of  Market Access for Services 
and Services Suppliers of LDCs   
 Radio and Television Services 
 Radio and Television Distribution  
Services 
 Other services in connection with motion 
pictures and video tape production and 
distribution (This class refers to theatrical and non-theatrical motion 
pictures, whether provided on fixed 
media or electronically. For greater clarity, distribution services in this 
context may include the licensing of 
motion pictures or video tapes to other service providers for exhibition, broadcasting, or other transmission, 
rental, sale or other use.) 
  
Environmental Services 
 
Wastewater Management, excluding 
Water for Human Use (Wastewater 
services (contracted by private industry)) 
Solid/hazardous waste management 
(contracted by private industry) 
Refuse disposal services Sanitation and Similar Services 
Protection of ambient air and climate 
(Services to reduce exhaust gases and other emissions to improve air quality) 
Remediation and clean-up of soil and 
water (Treatment, remediation of contaminated/polluted soil and water) 
Noise and vibration abatement (Noise 
abatement services) 
Protection of biodiversity and landscape 
(Nature and landscape protection 
services) 
Other environmental and ancillary 
services (Other services not classified 
elsewhere) 
 The supply of services, without limitations, from 
the territory of an LDC into the territory of the United States or in the territory of an LDC to a 
service consumer of the United States. 
 The supply of services, without limitations, by a service supplier of an LDC through commercial 
presence in the United States, or through the 
presence of natural persons of the LDC who are in the United States lawfully for the purpose of 
supplying such services. 
 In each of these subsectors, the more favorable 
treatment is limited to the following activities: 
implementation and installation of new or existing systems for environmental cleanup, remediation, prevention and monitoring; 
implementation of environmental quality control 
and pollution reduction services; maintenance and repair of environment-related systems and 
facilities not already covered by the U.S. 
market access commitments in the U.S. Schedule of Specific Commitments under the 
GATS on maintenance and repair of equipment; 
on-site environmental investigation, evaluation, monitoring; sample collection services; training on site or at the facility; consulting related to 
these areas.      S/C/N/825 
 
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  Sector/Subsector Conditions of  Market Access for Services 
and Services Suppliers of LDCs   
Physical well-being services The supply of services, without limitations, from 
the territory of an LDC into the territory of the United States or in the territory of an LDC to a service consumer of the United States. 
 
The supply of services, without limitations, by a service supplier of an LDC through commercial 
presence in the United States, or through the 
presence of natural persons of the LDC who are in the United States lawfully for the purpose of 
supplying such services. 
 For transparency purposes, this subsector includes physical well-being services such as 
delivered by, inter alia, fitness centers, spas, 
salons, massage (excluding therapeutic massage), and ayurvedics.  This subsector does 
not include regulated medical services.  For 
greater certainty, this more favorable treatment does not include any authorization of the provision of unregulated substances or 
affects the ability of state authorities to 
regulate substances that may be affiliated with these services. 
 
Road freight transport The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a service consumer of the United States. 
 
The supply of services, without limitations, by a service supplier of an LDC through commercial presence in the United States, or through the 
presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of supplying such services. 
 
Cargo-handling services (except maritime or air transport services) The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a service consumer of the United States.  
The supply of services, without limitations, by a 
service supplier of an LDC through commercial presence in the United States, or through the 
presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of supplying such services. 
 
Storage and warehouse services (except 
maritime or air transport services) The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a 
service consumer of the United States.  S/C/N/825 
 
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  Sector/Subsector Conditions of  Market Access for Services 
and Services Suppliers of LDCs   
 The supply of services, without limitations, by a 
service supplier of an LDC through commercial presence in the United States, or through the presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of 
supplying such services.  
Freight transport agency services (except maritime or air transport services) The supply of services, without limitations, from 
the territory of an LDC into the territory of the 
United States or in the territory of an LDC to a 
service consumer of the United States.  The supply of services, without limitations, by a 
service supplier of an LDC through commercial 
presence in the United States, or through the presence of natural persons of the LDC who are 
in the United States lawfully for the purpose of 
supplying such services.  
 
 
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