RESTRICTED  
  
WT/ACC/SPEC/AFG/10  
 
19 October 2015  
(15-5521)  Page: 1/23  
Working Party on the Accession of  
the Islamic Republic of Afghanistan  Original: English  
 
 ACCESSION OF THE ISLAMIC REPUBLIC OF AFGHANISTAN 
DRAFT SCHEDULE OF SPECIFIC COMMITMENTS ON TRADE IN SERVICES 
Draft List of Article II MFN Exemptions 
 
 The Schedule of Specific Commitments on Trade in Services resulting from the 
negotiations between the Islamic Republic of Af ghanistan and WTO Members will be annexed to 
the Protocol of Accession of the Islamic Repub lic of Afghanistan.  The draft Schedule is 
reproduced hereunder.  
 
 
_______________  
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Sectors and sub-sectors Limitations on market access Limitations on national treatment Additional commitments 
I.  HORIZONTAL COMMITMENTS 
ALL SECTORS INCLUDED IN THIS 
SCHEDULE1  
 
Immovable property 
 
 
 
 
 
  
  
 
 
(3) and (4) Only Afghan citizens and 
Afghan juridical persons have the right to 
own immovable property in Afghanistan. 
 
(3) and (4) Foreign citizens or juridical 
persons conducting legal activities in 
Afghanistan could lease land from the 
state for up to 90 years (which could be 
extended).  
 
 
As per Law on Mortgage of Immovable 
Property of  27 July 2009 
 
 
 
 
 
 
Subsidies and other forms of state 
support 
 
 
  (1), (2), (3), (4) Unbound.  Subsidies 
and other forms of support is limited only 
to the citizens of Afghanistan and/or 
juridical persons of Afghanistan which 
are fully owned by Afghans.  
Services procured by a Contractor 
pursuant to the Oil and Gas 
(Hydrocarbon) Law  (1), (2), (3), (4)   
Until 31 December 2020, Afghanistan may require Contractors to procure Afghan services th at are similar and 
equivalent in quality, quantity, and price to foreign services.  
Services procured by a License Holder 
pursuant to the Afghan Mineral Law  (1), (2), (3), (4)   
Until 31 December 2020, 
Afghanistan may require a license holder 
to give priority the procurement of Afghan services provided they are substantially equivalent to foreign services in terms of quantity, quality and 
price.  
                                               
1 The restrictions outlined in the horizontal section are applicable to all sectors in this schedule even if simply “none” is sp ecified under the relevant  mode in the sector 
specific commitments below.  
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Movement of natural persons (4) Unbound, except as indicated below 
concerning the temporary entry and 
stay of natural persons: 
 
I.  Intra-corporate transferees 
(executives, managers and 
specialists)  
 
("Intra-corporate transferee" shall mean 
a person employed by a legal entity 
other than  a non-profit organization 
established in the territory of WTO 
Member, and who seeks temporary stay 
in order to supply services in Afghanistan 
through the commercial presence of his 
employer) 
A natural person, employed by a legal 
entity or who had participation in it (but 
did not hold the contro lling interest) for a 
period of not less than one year, who 
seeks temporary stay in order to render 
service to that legal entity's branch, 
affiliate or subsidiary engaged in similar 
business operations in the territory of 
Afghanistan. 
 
 
(a) Executives:  Individuals in the 
organization who mainly carry out 
direct management of the legal 
entity or set objectives and 
determine policies of the legal entity 
or the main component or functions 
of the legal entity, who have broad 
decision-making authority and are 
subject only to general supervision 
or guidance on the part of senior 
executives, the board  of directors or 
the shareholders of the legal entity.  
 
 
 
 
 
 
 
  
    
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(b) Managers:  Individuals in the 
organization who manage the legal 
entity or department or division of 
the legal entity, carry out control 
over work of other supervisory, 
professional or administrative 
personnel, have powers to hire and 
dismiss personnel or recommend 
the hire, dismissal or other 
personnel actions as well as carry 
out their personal authority in 
respect of day-to-day activities of 
the organization.   
 
(c) Specialists:  Individuals in the 
organization who possess 
knowledge at an advanced level of 
expertise and a proprietary 
knowledge of the entity's products, 
services, operations, or 
management techniques.  This 
knowledge should reflect the 
required academic credentials and 
professional qualifications in 
Afghanistan for performing work 
within the scope of the particular 
profession.   
 
Entry for persons named in section (I) is 
permitted for a period of one year.  This 
period may be extended annually without 
restrictions. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
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II.  Other esse ntial persons 
 
(a)  Services sellers  
 
A natural person, who temporarily stays 
in Afghanistan and who comes to 
Afghanistan for the purposes of 
participating in business meetings 
including negotiations in business 
contracts for the sale of services, and/or 
other similar activities. 
 
Such a service seller  shall not engage in 
direct sales or supply of services to the 
general public  
 
Entry and temporary stay for the foreign 
individuals specified in paragraph (II)(a) 
is permitted for 180 days during one 
year period. 
 
(b)  Persons resp onsible for the 
establishment of commercial 
presence in Afghanistan 
 
A natural person employed by a service 
supplier or responsible for the 
establishment of commercial presence in 
the following cases: 
- representatives of a service supplier 
are not engaged in direct supplies 
or sales of services; or  
- representatives of a service supplier 
are employed by an enterprise that 
does not have an affiliate or 
subsidiary in Afghanistan. 
 
Entry for persons named in 
section (II)(b) is permitted for a period 
of one year.  This period may be 
extended annually without restrictions. 
 
 
 
 
 
 
  
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(c) Persons who provide services 
without establishing commercial 
presence in Afghanistan (direct 
provision of services) 
 
A natural person, who temporarily stays 
in Afghanistan and who comes to 
Afghanistan in accordance with a 
contract for direct provision of services 
and satisfies the requirements of 
professional qualific ations, indicated in 
paragraph I(c) above. 
 
Entry and temporary stay for the foreign 
individuals specified in paragraph (II)(c) 
is permitted for 180 days during one 
year period. 
 
II. SECTOR SPECIFIC COMMITMENTS 
I.  BUSINESS SERVICES 
1.  Professional Services 
(a) Legal Services 
-  Advisory services on foreign and 
international law only 
 (part of CPC 861) 
- Foreign lawyers can only represent 
foreign natural persons and foreign 
legal persons in Afghanistan which 
are headed by foreign nationals (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.  
(b) Accounting and bookkeeping 
services 
 (CPC 862 (except CPC 86211)) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.  
- Auditing services 
 (CPC 86211) (1) None, except official audit reports 
must be confirmed by an auditor or 
auditing firm of Afghanistan.   
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
 
 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Taxation services (excluding legal 
services) 
 (CPC 863) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
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(d) Architectural services 
 (CPC 8671) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(e) Engineerin g services 
 (CPC 8672) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(f) Integrated engineering services 
 (CPC 8673) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(g) Urban planning and landscape 
architecture services 
 (CPC 8674) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
2.  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 section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Software implementation services 
 (CPC 842) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Data processing services 
 (CPC 843) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Data base services 
 (CPC 844) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(f) Other computer services: 
 
 -  Maintenance and repair services 
of office machinery and 
equipment including computers 
(CPC 845) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
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 - Data preparation services 
  (CPC 849) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
3.  Research and Development Services 
(a) R&D services on natural science 
 (CPC 851) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) R&D services on social science and 
humanities  
 (CPC 852) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Interdisciplinary R&D services  
 (CPC 853) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
5.  Rental/Leasing Services without Operators 
(a) Relating to ships 
 (CPC 83103) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Relating to other transport 
equipment 
 (CPC 83101+83102) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Relating to other machinery and 
equipment  
 (CPC 83106-83109) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(e)    Leasing or rental services 
concerning household goods    
 (CPC 832) (1) Unbound. 
(2) None. 
(3) None except that foreign 
investment should be no less than 
Afs 6 Million (around US$120,000) 
adjusted for inflation. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None. 
 
 
 
(4) Unbound, except as indicated in the 
horizontal section.     
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6.  Other Business Services 
(a) Advertising services 
 (CPC 871) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Market research and public opinion 
polling services 
 (CPC 864) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Management consulting service 
 (CPC 865) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d)  Services related to management 
consulting 
 (CPC 866) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(e) Technical testing and analysis 
services 
 (CPC 8676) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(g)  Services incidental to fishing 
 (CPC 882) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(h) Services incidental to mining 
 (CPC 883+5115) only with respect 
to consulting services 
 
 (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(i) Services incidental to manufacturing 
(CPC 884+885 except 88442) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(j) Services incidental to energy 
distribution 
 (CPC 887) only with respect to 
consulting services 
 (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
 
 (1) Unbound. 
(2) None. 
(3) None. 
(4)   Unbound, except as indicated in the 
horizontal section.   
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(m) Related scientific and technical 
consulting services 
 (CPC 8675) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(n) Maintenance and repair of 
equipment (not including maritime 
vessels, aircraft or other 
transportation equipment) 
 (CPC 8861-8866) (1) Unbound. 
(2) None. 
(3) None except that foreign 
investment should be no less than 
Afs 6 Million (around US$120,000) 
adjusted for inflation. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None. 
 
 
 
(4) Unbound, except as indicated in the 
horizontal section.    
(o) Building-cleaning services 
 (CPC 874) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(p) Photographic services (except for 
aerial photography) 
 (CPC 875) (1)  Unbound 
(2)  None. 
(3)  None. 
(4)  Unbound, except as indicated in the 
horizontal section.   (1)  Unbound 
(2)  None. 
(3)  None. 
(4)  Unbound, except as indicated in the 
horizontal section.    
(q) Packaging services 
 (CPC 876) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(s) Convention services 
 (CPC 87909)* 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
II.  COMMUNICATION SERVICES 
2. Courier services2 
 (CPC 7512) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
                                               
2 For the purposes of this schedule, courier services include the collection, transport, and delivery of documents, printed matt er, and/or parcels on an expedited basis, 
while tracking and maintaining control of these items throughout the supply of the service.  This commitment does not include m aritime transport services or services to which 
the Annex on Air Transport Services applies.  
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3. Telecommunication services  
Unless otherwise specified, the commitments scheduled by Afghanistan in this sector ar e based on the principles in the followin g two documents:  "Notes  for Scheduling Basic 
Telecom Services Commitments" (S/GBT/W/2/Rev.1) and "Market Access Limitations on Spectrum Availability" (S/GBT/W/3) 
Basic Telecommunications Services 
(a) Voice telephone services 
 (CPC 7521)  (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section. The attached Reference Paper on 
regulatory principles is incorporated as 
additional commitment s by Afghanistan. 
 
 
(b) Packet-switched data transmission 
services 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
(c) Circuit-switched data transmission 
services 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
(d) Telex services 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
(e) Telegraph services 
 (CPC 7522) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
(f) Facsimile services 
 (CPC 7521**+7529**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
(g) Private leased circuit services 
 (CPC 7522**+7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section. 
(o) Other 
- Mobile voice and data services 
 (CPC 75213) 
- Paging services 
 (CPC 75291) 
- Teleconferencing services 
 (CPC 75292) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
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Value-added Telecommunications Services  
(h) Electronic mail 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(i) Voice mail 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(j) On-line information and database 
retrieval 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(k) Electronic data interchange (EDI) 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(l) Enhanced/Value-added facsimile 
services, including store and 
forward, store and retrieve 
 (CPC 7523*) (1) None. 
(2) None. 
(3) None, except for limitations outlined 
under voice telephone services 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
 
(4) Unbound, except as indicated in the 
horizontal section.    
(m) Code and protocol conversion (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(n) On-line information services and/or 
data processing (including 
transaction processing) 
 (CPC 843**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
4. Audiovisual Services 
(a) Motion picture and home video 
entertainment (including video 
tapes and digitally encoded video) 
distribution services (CPC 96113) to 
other industries for public 
entertainment, television 
broadcasting, or sale or rental to 
others. (1) None. 
(2) None. 
(3) None except foreign investment 
should be no less than Afs 6 Million 
(around US$120,000) adjusted for 
inflation. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) Unbound. 
 
 
 
(4) Unbound, except as indicated in the 
horizontal section.   
  WT/ACC/SPEC/AFG/10  
 
- 13 - Mode of delivery:  (1)  Cr oss-border supply  (2)  Co nsumption abroad  (3)  Co mmercial presence  (4)  Presence of natural person s 
Sectors and sub-sectors Limitations on market access Limitations on national treatment Additional commitments 
III.  CONSTRUCTION AND RELATED ENGINEERING SERVICES 
For mode 3, foreign investment should be no less th an Afs 6 Million (around US$120,000) adjusted for inflation  
(a) General construction work for 
buildings (CPC 512) (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None  
(4) Unbound, except as indicated in the 
horizontal section.    
(b) General Construction work for civil 
engineering 
 (CPC 513) 
 
 (1) Unbound. 
(2) None. 
(3) None 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None  
(4) Unbound, except as indicated in the 
horizontal section.    
(e) Renting services related to 
equipment for construction 
 (CPC 518) (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None  
(4) Unbound, except as indicated in the 
horizontal section.    
IV.  DISTRIBUTION SERVICES 
The commitments below do not apply to distri bution services related to pharmaceutical goods, medical and orthopaedic goods (CPC  63211); and medical equipment.  
For mode 3, foreign investment should be no less th an Afs 6 Million (around US$120,000) adjusted for inflation 
(a) Commission agents' services 
 (CPC 621) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Wholesale trade services  
 (CPC 622)  
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
 
 
(c) Retailing services 
 (CPC 631+632+6111+6113 + 
6121)  (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Franchising 
 (CPC 8929) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
V. EDUCATIONAL SERVICES 
Commitments under educational services are limited to privately f unded education services and excl ude public education funded f rom government resources  
(a) Primary education services 
 (CPC 921) 
 
 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/10  
 
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Sectors and sub-sectors Limitations on market access Limitations on national treatment Additional commitments 
(b) Secondary education services 
 (CPC 922) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Higher education services 
 (CPC 923) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Adult education services 
 (CPC 924) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(e) Other education services 
 (CPC 929) including training 
services (e.g., language training; 
driver's education; 
executive/management training; 
information technology training); 
education testing services 
after-school courses; educational 
programs offered during school 
breaks; tutoring and preparatory 
courses. (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
VI.  ENVIRONMENTAL SERVICES 
(a) Sewage services 
 (CPC 9401) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Refuse disposal services 
 (CPC 9402) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Sanitation and similar services 
 (CPC 9403) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Other 
 
- Cleaning services of exhaust gases 
 (CPC 9404) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/10  
 
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Sectors and sub-sectors Limitations on market access Limitations on national treatment Additional commitments 
- Noise and vibration Abattement 
(Services (CPC 9405) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
- Remediation and clean-up of soil and 
waters , protection of biodiversity 
and landscape (CPC 9406) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
VII. FINANCIAL SERVICES  
1. All insurance services and insurance-related services 
(i) Direct insurance (including co-
insurance): 
 (A) Life insurance services 
   (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
 (B) Non-life insu rance services  (1) Unbound except for insurance of 
risks relating to marine shipping, 
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; and 
goods in international transit where 
none for all above in 6 years after 
the date of accession to the WTO. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound, except as for services 
covered in the MA column, where 
none in 10 years after the date of 
accession to the WTO. 
 
 
 
 
 
 
 
 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(ii) Reinsurance and retrocession 
services  (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(iii) Insurance intermediation, such as 
brokerage and agency (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(iv) Services auxiliary to insurance, 
such as consultancy, actuarial, risk 
assessment and claim settlement 
services (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/10  
 
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Sectors and sub-sectors Limitations on market access Limitations on national treatment Additional commitments 
2. Banking and other financial serv ices (excluding insurance)    
(v) Acceptance of deposits and other 
repayable funds from the public  (1) None. 
(2) None. 
(3) None for internationally reputable 
banks and specialized banks. 
Unbound for others. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None.  
 
 
(4) Unbound, except as indicated in the 
horizontal section.    
(vi) Lending of all types, including 
consumer credit, mortgage credit, 
factoring and financing of 
commercial transactions 
  (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(viii) All payment and money 
transmission services, including 
credit, charge and debit cards, 
travellers cheques and bankers 
drafts (1) None except that Afghanistan has 
the right to impose limits on the 
amount of monies that can be 
transferred. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None except that Afghanistan has 
the right to impose limits on the 
amount of monies that can be 
transferred. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/10  
 
- 17 - Mode of delivery:  (1)  Cr oss-border supply  (2)  Co nsumption abroad  (3)  Co mmercial presence  (4)  Presence of natural person s 
Sectors and sub-sectors Limitations on market access Limitations on national treatment Additional commitments 
(vii) Financial leasing 
 
(ix) Guarantees and commitments 
 
(x) 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 
(including cheques, bills, 
certificates of deposits) 
 
 - foreign exchange 
 - derivative products, including, 
but not limited to, futures and 
options 
 - exchange rate and interest rate 
instruments, including products 
such as swaps, forward rate 
agreements 
 - transferable securities 
 
 - other negotiable instruments, 
including bullion 
 
(xi)  Participation in issues of all kinds of 
securities, including underwriting 
and placement as agent (whether 
publicly or privat ely) and provision 
of services related to such issues 
 
(xii) Money broking (1) Unbound. 
(2) None. 
(3) Unbound. 
(4) Unbound, except as indicated in the 
horizontal section.   
 
 (1) None. 
(2) None. 
(3) Unbound. 
(4) Unbound, except as indicated in the 
horizontal section.    
(xiii) Asset management, such as cash or 
portfolio management, all forms of 
collective investment management, 
pension fund management, 
custodial depository and trust 
services 
  (1) None. 
(2) None. 
(3) None.  
(4) Unbound, except as indicated in the 
horizontal section  (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section   
(xiv) Settlement and cl earing services for 
financial assets, including securities, 
derivative products, and other 
negotiable instruments 
 (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/10  
 
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Sectors and sub-sectors Limitations on market access Limitations on national treatment Additional commitments 
(xv) Provision and transfer of financial 
information, financial data 
processing and related software by 
suppliers of other financial services 
 
(xvi) Advisory, intermediation and other 
auxiliary financial services on all the 
activities, listed in paragraphs (v)-
(xv), including credit reference and 
analysis, investme nt and portfolio 
research and advice, advice on 
acquisitions and on corporate 
restructuring and strategy  
 (1) None, except for intermediation. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
VIII. HEALTH RELATED AND SOCIAL SERVICES 
(a) Hospital services, including Hospital 
Management Services 
 (CPC 9311) (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound (1) Unbound. 
(2) None. 
(3) None.  
(4) Unbound  
IX. TOURISM AND TRAVEL RELATED SERVICES 
(a) Hotels and restaurants (including 
catering), including Hotel 
Management Services 
 (CPC 641-643) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
X. RECREATIONAL, CULTURAL AND SPORTING SERVICES 
(d) Sporting services (CPC 9641) and 
other recreational services 
 (CPC 9649) excluding gambling and 
betting services 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
XI. TRANSPORT SERVICES 
1. Maritime Transport Services 
(CPC 7211-7214, 745**, 8868**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
3. Air Transport Services 
(a) Aircraft repair and maintenance 
services (CPC 8868) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Sales and marketing of air transport 
services (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/10  
 
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Sectors and sub-sectors Limitations on market access Limitations on national treatment Additional commitments 
(c) Computer Reservation System 
(CRS) ( as defined in the Annex in 
Air Transport ) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
8.  Services auxiliary to  all modes of transport . 
(a) Cargo handling services 
 (CPC741) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b)  Storage and warehouse services 
 (CPC 742) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Freight transport agency services 
 (CPC 748) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
 WT/ACC/SPEC/AFG/10 
 
- 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 telecommunications transport network or service that 
 (a) are exclusively or predominantly provided by a single or limited number of suppliers; 
 and, 
 (b) cannot feasibly be economically or technically substituted in order to provide a service. 
A major supplier is a supplier which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant market for basic telecommunications services as 
a result of: 
 (a) control over essential facilities; or, 
 (b) use of its position in the market. 
1. Competitive safeguards 
1.1 Prevention of anti-competitive practices in telecommunications 
Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or 
together, are a major supplier from engaging in or continuing anti-competitive practices. 
1.2 Safeguards 
The anti-competitive practices referred to above shall include in particular: 
 (a) engaging in anti-competitive cross-subsidization;   
 (b) using information obtained from competitors with anti-competitive results; and, 
 (c) not making available to other services suppliers on a timely basis technical  information 
about essential facilities and commercially relevant information which are necessary for them 
to provide services.  
2. Interconnection 
2.1 This section applies to linking with suppliers providing public telecommunications transport 
networks or services in order to allow the users of one supplier to communicate with users of 
another supplier and to access services provided by another supplier, 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 terms, conditions (including technical standards and 
 specifications) and rates and of a quality no less favourable than that provided for its 
 own like services or for like services of non-affiliated service suppliers or for its 
 subsidiaries or other affiliates; WT/ACC/SPEC/AFG/10 
 
- 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 interconnection arrangements 
It is ensured that a major supplier will make publicly available either its interconnection agreements 
or a reference interconnection offer. 
2.5 Interconnection:  dispute settlement 
A service supplier requesting interconnection with a major supplier will have recourse, either: 
 (a) at any time; or, 
 (b) after a reasonable period of time wh ich has been made pu blicly 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 separate from, and not accountable to, any supplier of basic 
telecommunications services.  The decisions of and the procedures used by regulators shall be 
impartial with respect to all market participants. 
6. Allocation and use of scarce resources 
Any procedures for the allocation and use of scarce resources, including frequencies, numbers and 
rights of way, will be carried out in an objective, timely, transparent and non-discriminatory manner.  
The current state of allocated frequency bands will be made publicly available, but detailed 
identification of frequencies allocated for specific government uses is not required.  
  WT/ACC/SPEC/AFG/10  
 
- 22 - LIST OF ARTICLE II (MFN) EXEMPTIONS  
Sector or sub-sector Description of the measure indicating its inconsistency with 
Article II Country or countries to which 
the measures applies Intended 
duration Conditions creating the 
need for the exemption 
All Sectors The South Asian Trade in Services Agreement (SATIS) was signed 
by Afghanistan on 29 April 2010.  This agreement requires that 
signatories negotiate among each other Schedules of Specific 
Commitments on Services.  Negotiations are currently undergoing.  
Any MFN exemptions will be notified at a later stage. The Islamic Republic of 
Afghanistan, Peoples Republic 
of Bangladesh, the Kingdom of 
Bhutan, the Republic of India, 
the Republic of Maldives, 
Nepal, the Islamic Republic of 
Pakistan and the Democratic 
Socialist Republic of Sri Lanka Indefinite Regional integration 
All Sectors Bilateral Agreement between Turkey and Afghanistan on 
Reciprocal Promotion and Protection of Investments signed 
10 June 2004 stipulates national treatment whereby each party 
shall accord to investments, once established, treatment no less 
favourable than that accorded in similar situations to 
investments of its investors or to investments of investors of any 
third county, whichever is the most favourable. Turkey Indefinite Bilateral investment 
relations 
Audio-visual services Measures with respect to broadcas ting and other similar forms of 
transmission of the audio-visual works, including television and 
radio programs, meeting origin criteria and other criteria, 
established by the respective agreements. Parties to the Council of Europe 
Convention on Trans-frontier 
Television and other countries 
with whom bilateral or 
plurilateral agreements may be 
concluded. Indefinite. Development of 
cultural links and 
protection of cultural 
heritage. 
Audio-visual services Measures based on intergovernmental and plurilateral co-
production agreements, which confer national treatment with 
respect to audio-visual works covered by these agreements, 
including in relation to subsidie s for production and distribution. Parties to the European 
Convention on 
Cinematographic Coproduction 
and countries with whom 
bilateral or plurilateral co-
production agreements 
are/may be concluded. Indefinite. Development of 
cultural links and 
protection of cultural 
heritage. 
Audio-visual services Measures granting the benefi t of support programs to 
audio-visual works, including te levision and radio programs, and 
suppliers of such works meeting certain origin criteria. Parties to the Council of Europe 
Convention on Trans-frontier 
Television, Parties to the 
European Convention on 
Cinematographic Coproduction 
and other countries with whom 
bilateral or plurilateral 
agreements may be concluded. Indefinite. Development of 
cultural links and 
protection of cultural 
heritage.  
  WT/ACC/SPEC/AFG/10  
 
- 23 - Sector or sub-sector Description of the measure indicating its inconsistency with 
Article II Country or countries to which 
the measures applies Intended 
duration Conditions creating the 
need for the exemption 
F.  Road Transport Services: 
 
(b) Freight transportation; Afghanistan Pakistan Transit Trade Agreement, 2010 
 
Parties mutually provide National Treatment with respect to 
National Legislations: rules an d procedures affecting transit 
traffic treatment applied to the transporters from the other 
Contracting Party shall be no le ss favourable than applied to 
their own like services and serv ice providers; any charges, 
expenses or financial obligations  incurred with regard to the 
means of transport and labour used for transit operations, 
administrative expenses entailed , or actual cost of services 
rendered, shall be calculated on the same basis as those for 
similar domestic transport operators. 
 
Subject to Domestic legislation and clearance from the 
concerned authorities, the Contracting Parties agree to grant 
permission to freight forwarders  and transport operators of the 
other Contracting Party to establ ish offices in th eir respective 
territories for the purpose of oper ating activities related to trade 
in transit. This permission of commercial presence shall be 
granted on the basis of reciprocity.   
 
The Contracting Parties shall reco gnize domestic driving licenses, 
vehicle registration documents and vehicle license plates that 
are issued by the competent authorities of the other Contracting 
Party.  
 
The Contracting Parties shall recognize periodic inspection 
certificates of road vehicles an d other means of transport used 
for transit transport operations issued by the other Contracting 
Party. 
 
The Contracting Parties may agr ee to set up a quota system 
when issuing transit Temporary Admission Document  to respect 
a fair share of traffic between the two Contracting Parties. 
 
The vehicles carrying the Transit Cargo will be allowed to carry 
the return transit cargo from the territory of the other 
Contracting Party. Pakistan Indefinite Cooperation on transit 
trade with Pakistan. 
 
 
__________