RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/YEM/2/Rev.3 
22 August 2008 
 
 (08-3953) 
Working Party on the 
Accession of Yemen Original:   English 
 
 
 
ACCESSION OF YEMEN 
 
Offer on Specific Commitments in Services  
 
Revision  
   The following submission, dated 1 August 2008, is being circulated at the request of the 
Delegation of the Republic of Yemen. 
 
_______________ 
 
  Yemen, being a Least Developed Country (L DC), has prepared this offer taking in 
consideration the General Council Decision on Accession of Least-Developed Countries of 
10 December 2002, in particular the guidelines for market access negotiations, which read as follows: 
 "WTO Members shall exercise restraint in seeking concessions and commitments on trade in 
goods and services from acceding LDCs, taking in to account the levels of concessions and 
commitments undertaken by existing WTO LDC Members." 
 Further, in preparing this offer, Yemen has also  taken into consideration the letter and spirit of 
the Modalities for Negotiations on Trade in Serv ices in the Doha Round, September 2003, which 
envisage flexibility for LDCs. 
 Yemen also expects Members to facilitate a nd accelerate its accession in accordance with 
paragraph 42 of the Doha Ministeria l Declaration which reads as follows: 
 "We agree to work to facilitate and accel erate negotiations with acceding LDCs"; and 
 "We reaffirm the commitments we undertook at LDC-III". 
 Yemen reserves the right to make modifications  in this offer and to make any technical 
changes and corrections in it, as may be necessary.  
_______________  
  WT/ACC/SPEC/YEM/2/Rev.3 
Page 2 Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS 
All Sectors included in this Schedule (1 ), (2), (3), (4) Commitments in this 
services schedule apply to all services except for those of non-profit, public and 
publicly funded entities.   
Minimum foreign investments: 
  (3) Minimum foreign investment is 
YRL 50 million.  
Subsidies: 
  (3), (4) Unbound with regards to 
subsidies, grants, tax incentives and 
tax credits.  
Acquisition of land:  (3) Non Yemenis are not allowed to 
purchase land and properties; however, they can lease land and 
properties for business purposes in 
specific sectors and sub-sectors covered in this schedule.  
Temporary entry and stay of natural 
persons: (4) Unbound, except for temporary 
entry and stay of natural persons in 
the categories listed below. 
 
Business Visitors:  
 
Persons not based in Yemen, who are 
engaged in activities related to representing a service supplier for the 
purpose of negotiating for the sale of 
services of that supplier where:  
(a) such sales are not directly made to 
the general public; and 
(b) the sales person is not engaged in 
supplying the service. 
 Entry and stay for persons named in this 
category is limited up to ninety days. (4) As in the market access column.   
   WT/ACC/SPEC/YEM/2/Rev.3
 Page 3Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
 Persons responsible for setting up a 
commercial presence:  
 
Persons who are employees of an 
enterprise not having commercial presence in Yemen, who stay temporarily 
in Yemen for the purpose of setting up a 
commercial presence of that enterprise in Yemen.  Personnel engaged in setting up 
commercial presence shall present proof 
of the commencement of business operation within one year from the date 
of entry of that person. 
 Intra-corporate transferees:
 
 
Managers, executives and specialists as defined below, who are employees of 
firms that provide services in Yemen 
through a branch or subsidiary 
established in Yemen and who have prior 
employment in their firm outside Yemen for a period of not less than three years 
prior to the date of application for entry 
and who fall with one of the following categories: 
 
(a) Executives and Managers:  persons 
within an organization who 
primarily direct the organization or 
a department or sub-division of the organization, supervise or control 
the work of their supervisory, 
professional or managerial employees, have the authority to 
hire and fire or recommend hiring, 
firing or other personnel actions (such as promotion, or leave 
authorization) and exercise 
discretionary authority over day-to-
day operations; and    
  WT/ACC/SPEC/YEM/2/Rev.3 
Page 4 Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
 (b) Specialists:  persons within an 
organization who possess technical knowledge at an advanced level of 
continued expertise and who 
possess proprietary knowledge of the organization’s services, research 
techniques or management 
techniques (specialists may include but are not limited to members of 
licensed professions). 
 Duration of stay for ICT listed above is 
limited to three years.  
 Total number of foreign staff, excluding 
higher management of any establishment 
should not exceed 20% of the total staff with minimum of three persons.    
   WT/ACC/SPEC/YEM/2/Rev.3
 Page 5Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
II. SECTOR SPECIFIC COMMITMENTS 
Note:  Sector specific section of this offer has to be read with  and is subject to the above hori zontal section of the offer.  
1. BUSINESS SERVICES 
A. Professional Services 
(a) Legal services 
 - International and foreign 
country laws except domestic 
law.  Only advisory 
(part of CPC 861) (1) None. 
(2) None. (3) None. 
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) Appearance before courts is 
confined to Yemeni lawyers only. 
(4) Unbound, except as indicated in the 
horizontal section.  
(b) Accounting, auditing and 
bookkeeping services 
(CPC 862) (1) Unbound. 
(2) Unbound. 
(3) None, except that access is 
restricted to foreign accounting 
companies licensed at their home 
country with more than 10 years experience and only in general 
partnership
1 with Yemeni licensed 
accountants with foreign 
participation ceiling of 49%. 
(4) Unbound, except as indicated in the 
horizontal section.  (1) Unbound. 
(2) Unbound. 
(3) None.  
 
  
 
 
 
(4) Unbound, except as indicated in 
horizontal section.   
(d) Architectural services 
(CPC 8671) 
(e) Engineering services 
(CPC 8672) 
(f) Integrated engineering services 
(CPC 8673) 
(g) Urban planning and landscape 
architectural services 
(CPC 8674) (1) Unbound. 
(2) Unbound. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section. (1) Unbound. 
(2) Unbound. 
(3) None. (4) Unbound, except as indicated in 
horizontal section.  
                                                      
1 General partnership is a firm in which all partners are jointly and severally liable for the rights and obligations of the fir m.  A general partnership must be established 
and registered in accordance w ith the provisions of the companies' law, an d other existing related laws and regulations.  
  WT/ACC/SPEC/YEM/2/Rev.3 
Page 6 Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
(h) Specialized medical services 
(CPC 93122) (1) None. 
(2) None. (3) None. 
 
 (4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) Grants to patients may only be used 
at certain State/public health 
institutions. 
(4) Unbound, except as indicated in 
horizontal section.  
B. Computer and Related Services 
(a) Consultancy services related to the 
installation of computer hardware (CPC 841) 
(b) Software implementation services 
(CPC 842) 
(c) Data processing services 
(CPC 843) 
(d) Data base services 
(CPC 844) 
(e) Other 
(CPC 845+ 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 provided under 
horizontal section.  
F. Other Business Services 
(a) Advertising services 
(CPC 871) 
(c) Management consulting service 
(CPC 865) 
(d) Services related to management 
consulting (CPC 866) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in 
horizontal section.  (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in 
horizontal section.  
(e) Technical testing and analysis 
services 
(CPC 8676) 
(h) Services incidental to mining 
(CPC 883 + 5115) 
(m) Related scientific and technical 
consulting services 
(CPC 8675) (1) None. 
(2) None. 
(3) Unbound until 2012, thereafter 
none.  
(4) Unbound, except as indicated in 
horizontal section. (1) Unbound. 
(2) Unbound. 
(3) Unbound.  
(4) Unbound, except as indicated in 
horizontal section.  
(n) Maintenance and repair of 
equipment (not including maritime vessels, aircraft or other transport 
equipments) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in 
horizontal section. (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in 
horizontal section.   
   WT/ACC/SPEC/YEM/2/Rev.3
 Page 7Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
2. COMMUNICATION SERVICES 
B. Courier services 
(CPC 7512) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in 
horizontal section. (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in 
horizontal section.  
C. Telecommunication services 
 Commitments are taken consistent with "Notes for Scheduling Ba sic Telecom Services Commitments" (S/GBT/W/2/Rev.1) and "Market Access Limitations on Spectrum 
Availability" (S/GBT/W/3). 
(a) Voice telephone services 
(local and long distance only) 
(b) Packet-switched data transmission 
services 
(c) Circuit-switched data transmission 
services 
(d) Telex services 
(e) Telegraph services (f) Facsimile services 
(g) Leased circuits services  (1) Unbound until December 2014, 
starting January 2015 none. 
(2) Unbound until December 2014, 
starting January 2015 none. 
(3) Unbound until December 2014, 
starting January 2015 none. 
(4) Unbound, except as indicated in 
horizontal section. (1) None. 
 (2) None. 
 
(3) None.  
(4) Unbound, except as indicated in 
horizontal section.  
(h) Electronic mail 
(i) Voice mail 
(j) On-line information and data base 
retrieval 
(k) Electronic data interchange (EDI) 
(l) Enhanced/value-added facsimile 
services including store and forward, store and retrieve 
(m) Code and protocol conversion 
(n) On-line information and data 
processing (1) Unbound until December 2014, 
starting January 2015 none. 
(2) Unbound until December 2014, 
starting January 2015 none. 
(3) Unbound until December 2014, 
starting January 2015 none. 
(4) Unbound, except as indicated in 
horizontal section. (1) None. 
 
(2) None. 
 (3) None. 
 
(4) Unbound, except as indicated in 
horizontal section.   
  WT/ACC/SPEC/YEM/2/Rev.3 
Page 8 Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
Mobile Telecommunications Services (1) Unbound. 
(2) Unbound. (3) None. 
(4) Unbound, except as indicated in 
horizontal section. (1) Unbound. 
(2) Unbound. (3) None. 
(4) Unbound, except as indicated in 
horizontal section.  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
A. General construction work for 
buildings 
(CPC 512) 
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 section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in 
horizontal section.  
4. DISTRIBUTION SERVICES 
B. Wholesale trade services 
(CPC 621) (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 
horizontal section.  
5. EDUCATIONAL SERVICES 
C. Higher education services 
(CPC 923) 
D. Adult education services 
(CPC 924) (1) Unbound. 
(2) None. 
(3) None. 
  
 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound. 
(2) None. 
(3) Government scholarships and grants 
are only awarded to students in Government educational 
institutions. 
(4) Unbound, except as indicated in 
horizontal section.   
   WT/ACC/SPEC/YEM/2/Rev.3
 Page 9Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
6. ENVIRONMENTAL SERVICES  
A. Sewage services 
(CPC 94010) 
B. Refuse disposal services 
(CPC 94020) 
C. Sanitation and similar services 
(CPC 9403) 
D. Other: 
 - cleaning services for exhaust 
gases 
(CPC 9403) 
 - nature and landscape 
protection services 
(CPC 9406) 
 - noise abatement services 
(CPC 9405) (1) None. 
(2) None. (3) Unbound until laws and regulations 
are established. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) None. 
 
(4) Unbound, except as indicated in the 
horizontal section.  
7. FINANCIAL SERVICES 
A. Insurance and insurance-related services 
(i) Direct insurance 
(a) Life 
(b) Non-life (1) Unbound. 
(2) Unbound. (3) Starting three years after accession, 
commercial presence is allowed in 
the form of branches of foreign insurance companies. 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound. 
(2) Unbound. (3) None. 
 
  
(4) Unbound, except as indicated in 
horizontal section.  
(c) Reinsurance and retrocession (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 
horizontal section.  
(d) Insurance intermediation (brokerage 
and Agency) 
 - Services auxiliary to insurance 
(consultancy, actuarial, risk 
assessment and claims 
settlement services) (1) None. 
(2) None. 
(3) Foreign equity ceiling of 51%. (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/YEM/2/Rev.3 
Page 10 Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
B. Banking and other financial services 
 The classification of the financial services in this offer is based on the classification of the financial services in the Ann ex on Financial Services in the GATS.  
(v) Acceptance of deposits and other 
repayable funds from the public 
(vi) Lending of all types, including, 
inter alia, consumer credit, mortgage credit, factoring and 
financing of commercial 
transactions 
(vii) Financial leasing 
(viii) All payment and money 
transmission services including credit, charge and debit cards, 
travellers cheques and bankers 
drafts 
(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: 
 
 (A) money-market instruments 
(cheques, bills, certificates of deposits, etc.); 
 (B) foreign exchange; 
 (C) derivative products including, 
but not limited to, futures and 
options; 
 (D) exchange rate and interest rate 
instruments, other than swap; 
 (E) transferable securities; and 
 (F) other negotiable instruments 
and financial assets, including 
bullion. (1) Unbound. 
(2) Unbound. 
(3) (i) Starting five years after 
accession, commercial presence is allowed in the form 
of: 
 
- locally incorporated joint 
stock banks with a 
foreign equity ceiling of 51%; or 
- branches of international 
banks licensed and supervised as banks in 
their home country. 
 
 (ii) Individual shareholding in 
locally incorporated banks' fund should not exceed 10% of 
the bank capital. 
 (iii) Total foreign banks' assets in 
Yemen should not exceed 40% 
of the total assets of operating 
banks in the country. 
 (iv) Branches are limited to four 
for each foreign bank in 
Yemen and are subject to geographical zoning 
requirements. 
 (v) Representative offices of 
foreign banks are not allowed 
to take deposits or undertake 
any kind of banking business. 
(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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 Page 11Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
(xi) 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 
(xii) Money broking 
(xiii) Asset management, such as cash or 
portfolio management, all forms of collective investment management, 
custodial depository and trust 
services (pension fund management excluded) 
(xiv) Settlement and clearing services for 
financial assets, including securities, derivative products, and other 
negotiable instruments (1) None for items (xv) and (xvi), 
unbound for other services. 
(2) None for items (xv) and (xvi), 
unbound for other services. 
(3) Unbound until the Government 
determines what types of entities 
can conduct these services, the 
related laws and regulation are established, and such business is 
authorized by the Government. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
 (2) None. 
 
(3) None.  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.  
(xv) Provision and transfer of financial 
information, and financial data 
processing and related software by 
providers of other financial services  
(xvi) Advisory, intermediation and other 
auxiliary financial services on all 
the activities listed in subparagraph (v) to (xv), including credit 
reference and analysis, investment 
and portfolio research and advice, advice on acquisitions and on 
corporate restructuring strategy (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. HEALTH RELATED AND SOCIAL SERVICES 
A. Hospitals with more than 100 beds 
(part of CPC 93110) (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 
horizontal section.  
9. TOURISM AND TRAV EL RELATED SERVICES 
A. Hotels, only 4 and 5 star categories 
hotels 
(part of CPC 64110) 
 Restaurants 
(CPC 6421-6422)  (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 
horizontal section.   
  WT/ACC/SPEC/YEM/2/Rev.3 
Page 12 Modes of supply: (1) Cross-border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations of Market Access Li mitations on National Treatment Additional Commitments 
B. Travel agency and tour operator 
services (CPC 74710)  (1) Unbound. 
(2) Unbound. (3) Foreign equity ceiling of 51%. 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound. 
(2) Unbound. (3) None. 
(4) Unbound, except as indicated in 
horizontal section.  
10. RECREATIONAL CULTURAL AND SPORTING SERVICES 
B. News agency services 
(CPC 962) (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.  
11. TRANSPORT SERVICES 
A. Maritime Transport Services 
 (a) Passenger transportation 
(CPC 7211) 
 (b) Freight transportation 
(CPC 7212) 
 (c) Rental of vessels with crew 
(CPC 7213) (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. Rail Transport Services 
 (a) Passenger transportation 
(CPC 7111) 
 (b) Freight transportation 
(CPC 7112) (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 Auxiliary to Maritime 
Transport Services Only2 
 (a) Maritime cargo-handling 
services 
 (b) Maritime storage and 
warehouse services 
 (c) Maritime freight transport 
agency services (1) None. 
(2) None. 
(3) Foreign equity ceiling of 51%. 
(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 Services are classified using the definitions of the Japanese model schedule for maritime transport services.  
   WT/ACC/SPEC/YEM/2/Rev.3
 Page 13 
List of Article II (MFN) Exemptions of Yemen  
 
Sector or sub-sector Description of measure indicating its 
inconsistency with Article II Countries to which 
the measure applies Intended 
duration Conditions creating the need 
for the exemption 
Land transport Facilitation of tr ansport and transit transport 
agreements. Existing and future bilateral or 
plurilateral agreements. Indefinite. The need to promote tourism, exports and trade 
in transport services especially with 
neighbouring countries. 
Maritime transport Establishes pr ocedures, charges, and specific 
regulations for maritime transport applicable 
for ships of countries concerned. Existing and future bilateral or 
plurilateral agreements. Indefinite. Facilitate navigation.  
 
__________