S/C/N/839  
5 November 2015  
(15-5872)  Page: 1/5  
Council for Trade in Services  Original: English  
 
  NOTIFICATION OF BRAZIL'S PREFERENTIAL TREATMENT TO SERVICES 
AND SERVICE SUPPLIERS OF LEAST DEVELOPED COUNTRIES1 
 
The following notification from the delegation of Brazil, dated 4 November 2015, is being circulated 
to the Members of the Council for Trade in Services.  
_______________ 
  1.  In fulfilment of its commitment to implement the ministerial Decisions on 
Preferential Treatment to Services and Service Suppliers of Least-Developed Countries 
(WT/L/847), adopted at the WTO's Eighth  Minister ial Conference, and on the Operationalization of 
the Waiver Concerning Preferential Treatment to Services and Services Suppliers of Least-
Developed Countries  (WT/L/918), adopted at the WTO’s Ninth Ministerial Conference, the 
Permanent Mission of Brazil to the World Trade Or ganization has the honor to notify to the WTO 
Council for Trade in Services the preferential trea tment accorded by Brazil to services and services 
suppliers of least-developed countries, with effect from 4 November 2015.  
2.  In this notification, Brazil has tried, to the ex tent possible, to grant preferences in sectors and 
modes of supply that are of particular export interest to least-developed countries, as identified in The Collective Request Pursuant to the Bali Decision  on the Operationalization of the LDC Services 
Waiver Concerning Preferential Treatment to Se rvices and Service Suppliers of Least Developed 
Countries (S/C/W/356).  
3.  Pursuant to Paragraph 2 of the Waiver Decision, Brazil reserves the right to modify its 
preferences before the expiration of the Waiver, in case of legislative or regulatory changes. Brazil 
further reserves the right to make technical amendments to this notification and make corrections to rectify any errors, omissions, or inaccuracies in this notification as well as to clarify and 
interpret the terms and conditions of this notification. 
4.  Brazilian preferences, as detailed in the Annex, are made available with respect to the 
application of measures described in Article XVI of the General Agreement on Trade in Services, 
subject to the terms, limitations and conditions sp ecified in the Horizontal Commitments section of 
Brazil’s Schedule of Specific Commitments (GATS/SC/13).  
5.  The individual sectors and sub-sectors are identified in accordance with the classification list in 
Document MTN.GNS/W/120 and the corresponding United Nations Provisional Central Product 
Classification (CPC Prov.) numbers wherever possible.  
6.  This notification follows the Guidelines for the Scheduling of Specific Commitments under the 
General Agreement on Trade in Services adopted by the Council for Trade in Services on 
23 March 2001 (S/L/92).  
7.  For the purposes of interpretation of Brazilian preferences, the cross-border supply of services 
through electronic means, including the Internet, is limited to mode 1. 
_______________ 
 
                                               
1 For greater certainty, this notification is not subject to Annex 2 to the WTO Agreement: 
Understanding on Rules and Procedures Governing the Settlement of Disputes . S/C/N/839 
- 2 - 
  ANNEX  
Sector or subsector Preferences for LDCs 
regarding market access MFN Commitments 
(GATS/SC/13) 
1. BUSINESS  SERVICES  
A. Professional Services 
e) Engineering design services  
 (CPC 86726) 
 1) Unbound 
2) Unbound  
3) Foreign service 
suppliers must join Brazilian 
service suppliers in the form 
of a "consórcio", in which the 
Brazilian partner maintains 
the leadership. 
4) Unbound 
 No commitments   
e) Other engineering services 
during the construction and 
installation phase  (CPC 86727) 1) Unbound 
2) Unbound  
3) Foreign service 
suppliers must join Brazilian 
service suppliers in the form 
of a "consórcio", in which the 
Brazilian partner maintains 
the leadership. 
4) Unbound 
 No commitments   
j) Veterinary services (CPC 932) 1) None 
2) None 
3) None 
4) Unbound 
 No commitments   
B. Computer and Related Services 
 (CPC 84, except for 843 and 
 849) 
 1) Unbound  
2) Unbound  
3) None 
4) Unbound 
 No commitments   
F. Other Business Services 
e) Technical testing and analysis 
services (CPC  8676) 1) Unbound 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
g) Services incidental to fishing (not 
including the property of fishing  
boats) (CPC 882) 1) Unbound* 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
k) Placement and supply services of 
personnel (CPC 872) 1) Unbound* 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
n) Maintenance and repair of 
equipment (not including 
maritime vessels, aircraft or 
other transport equipment) (CPC 
633 + 8861 + 8862 + 8863 + 
8864 + 8865+ 8866, except 
63309) 
 
 1) Unbound* 
2) Unbound 
3) None 
4) Unbound No commitments   S/C/N/839 
- 3 - 
  Sector or subsector Preferences for LDCs 
regarding market access MFN Commitments 
(GATS/SC/13) 
p) Photographic services (CPC 
87501, 87502, 87503, 87505, 
87506, 87507) 1) Unbound 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
q) Packaging services (CPC 876) 
 
 
 
 1) Unbound* 
2) Unbound 
3) None 
4) Unbound No commitments   
s) Convention services (CPC 87909) 
 1) Unbound 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
d) Building completion and finishing 
work (CPC 517, except 5179) 
 1) Unbound* 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
4. DISTRIBUTION SERVICES 
A) Commission agents' services 
(CPC 621, except 62118) 
 1) Unbound 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
7. FINANCIAL SERVICES 
(i) Financial services suppliers shall be organized as a "sociedade anônima" (corporation), unless 
otherwise specified. 
(ii) Financial services suppliers of banking services shall be authorized by Presidential decree in 
order to be incorporated under Brazilian law. 
(iii) Business services sellers, contractual services suppliers and independent professionals are not 
allowed to supply financial services in Brazil. 
(iv) There are legal limits to the acquisition of foreign financial services by Brazilian financial 
institutions. 
(v) Mandatory insurance can only be placed in Brazil. 
(vi) Technical representatives of insurance and insurance-related services shall have permanent 
residency in Brazil. 
 
7.A. Insurance Services and insurance-related services 
c1) Agencies and Brokerage  
Services (CPC 81401) 
 
c1.1) Agencies and Brokerage  
Services for Insurance  and Open 
Private Pension Funds 
 
c1.2) Agencies and Brokerage Services 
for Reinsurance and Retrocession 
 1) Unbound 
2) Unbound 
3) None 
4) Unbound Commitments with 
limitations for mode 3. 
No commitments for 
modes 1, 2 and 4.  
c.2) Consultancy, Actuarial and 
Survey Services (CPC 81402, 
81404) 
 
 1) None 
2) None 
3) None 
4) None 
 Full commitments for 
modes 1, 2 and 3. No 
commitments for 
mode 4.  S/C/N/839 
- 4 - 
  Sector or subsector Preferences for LDCs 
regarding market access MFN Commitments 
(GATS/SC/13) 
9. TOURISM AND TRAVEL RELATED SERVICES 
B) Travel agencies and tour 
operators services (CPC 7471) 
 1) Unbound 
2) Unbound 
3) None 
4) Unbound 
 No commitments  
C) Tour Guide Services (CPC 7472) 
 1) Unbound* 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
10. RECREATIONAL, CULTURAL AND SPORTING SE RVICES (other than audiovisual services) 
D) Sporting services (CPC 9641, 
except  CPC 96419) 
 1) Unbound 
2) Unbound 
3) None 
4) Unbound 
 No commitments   
11. TRANSPORT SERVICES 
B) Auxiliary Services to Maritime Transport 
 Maritime Cargo Handling 
 Services (as in item 1 – 
 Definitions) 
 
 1) Unbound*  
2) Unbound 
3) None, except: 
Occupancy of areas of public 
domain in ports is subject to 
availability and concession 
procedures or public call for 
tender.  
4)      Unbound 
 No commitments   
 Storage and Warehousing 
 Services (CPC 742) 1) Unbound* 
2) Unbound 
3) None, except: 
Occupancy of areas of public 
domain in ports is subject to 
availability and concession 
procedures or public call for 
tender.  
4) Unbound 
 No commitments   
 Customs Clearance Services (as 
 in item 2 – Definitions) 1) Unbound* 
2) Unbound 
3) None, except: 
Occupancy of areas of public 
domain in ports is subject to 
availability and concession 
procedures or public call for 
tender. 
4) Unbound 
 No commitments   
 Container station and depot 
 services (as in item 3 – 
 Definitions) 1) Unbound* 
2) Unbound 
3) None, except: 
Occupancy of areas of public 
domain in ports is subject to 
availability and concession 
procedures or public call for 
tender. 
4) Unbound No commitments   S/C/N/839 
- 5 - 
  Sector or subsector Preferences for LDCs 
regarding market access MFN Commitments 
(GATS/SC/13) 
 
 Maritime Agency Services (as in 
 item 4 – Definitions) 1) None 
2) Unbound 
3) None, except: 
Occupancy of areas of public 
domain in ports is subject to 
availability and concession 
procedures or public call for 
tender. 
4) Unbound 
 No commitments   
DEFINITIONS 
 
1. "Maritime cargo handling services" means activities exercised by stevedore companies, 
including terminal operators, but not including the di rect activities of dockers, when this workforce 
is organized independently of the stevedoring or terminal operator companies. The activities 
covered include the organization and supervision of: 
 
- the loading/discharging of cargo to/from a ship; 
- the lashing/unlashing of cargo; 
- the reception/delivery and safekeeping of ca rgoes before shipment or after discharge. 
 
2. "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. 
 
3. "Container station and depot services" means activities consisting in storing containers, 
whether in port areas or inland, with a view to their stuffing/stripping, repairing and making them 
available for shipments. 
 
4. "Maritime agency services" means activities consisting in representing, within a given 
geographic area, as an agent the business interest s of one or more shipping lines or shipping 
companies, for the following purposes: 
 
- marketing and sales of maritime transport and related services, from quotation 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 organizing the call of the ship or taking over cargoes 
 when required. 
   
F) Road Transport Services  
b. Freight transportation (CPC 71231, 
CPC 71233, CPC 71234) 1) Unbound 
2) Unbound 
3) None 
4) Unbound Commitments with 
limitations for mode 3. 
No commitments for the 
other modes of supply 
 
 
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