WORLD TRADE  
ORGANIZATION  GATS/SC/141 
29 March 2006 
 
 (06-1434) 
Trade in Services   
 
   
THE KINGDOM OF SAUDI ARABIA 
 
Schedule of Specific Commitments
 
 
 
(This is authentic in English only) 
 
_______________ 
   
  GATS/SC/141 
Page 2 THE KINGDOM OF SAUDI ARABIA - SCHEDULE OF SPECIFIC COMMITMENTS 
 
Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
I. HORIZONTAL COMMITMENTS 
All Sectors and Sub-Sectors of Services 
included in this Offer (3) (i) Commercial presence for all 
services listed in this Schedule, 
other than business services (as 
listed below)1 subject to 
incorporation under the 
Companies Act either as joint-
stock companies or as limited liability companies. 
  (3) (i) Foreign service suppliers require 
approval from the Saudi Arabian 
General Investment Authority for 
establishing commercial presence in Saudi Arabia according to the 
Foreign Investment Law of April 
2000 and Article 5:3 of the Regulation of the Foreign 
Investment Act.  All modes of supply: In all respects other 
than Zakat, taxation measures will be 
applied in conformity with Articles II and 
XVII and all other relevant provisions of the GATS. 
  (ii) Commercial presence for 
business services (as listed below)
1 subject to formation of 
a company, and registration of 
such a company under the Professional Companies Law.  
  (ii) Non Saudi nationals may acquire 
the right to own real estate in Saudi Arabia by succession.  
Foreign establishments authorized 
to carry on their activities in the Kingdom under the Foreign 
Investment Law may own real 
estate in accordance with the 
present laws and regulations 
governing foreign ownership of real estate.  
   (iii) Non Saudi business entities and 
foreign natural persons are subject to income tax while Saudi entities 
and Saudi individuals are subject 
to Zakat. 
  Future changes in Saudi tax code 
will not be less favourable to 
foreign service providers than the existing code.  
  
                                                      
1 Professional Services  (1A), as in document W/120.   
   GATS/SC/141
 Page 3Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
   (iv) Foreign service entities and 
foreign natural persons shall have access to subsidies available in the 
country. However some subsidies 
on certain services will be available to Saudis only. 
  
 (4) Unbound, except for measures 
concerning the entry and temporary stay of natural persons in the 
following categories: 
 (4)  Unbound, except as in the column for 
limitation on market access  
  (i) Business Visitors  
 A natural person who stays in 
Saudi Arabia, without acquiring remuneration from 
within Saudi Arabia and 
without engaging in making 
direct sales to the general 
public or supplying services, for the purposes of 
participating in business 
meetings, business contacts including negotiations for the 
sale of services and/or other 
similar activities including those to prepare for 
establishing a commercial 
presence in Saudi Arabia. Entry and stay shall be for a 
period of no more than 180 
days, including multiple entries. 
    
  GATS/SC/141 
Page 4 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
  (ii) Intra-corporate 
 transferees (ICT)  
 
 Intra-corporate transferees of 
managers, executives and specialists (as defined below), 
who have work experience for a 
period of at least three years in the same field prior to the date of 
application for entry into the 
Kingdom, to an affiliate in Saudi Arabia of a juridical person.  
Entry and stay of such managers, 
executives and specialists shall be subject to the following 
conditions:  
   
 - Their number shall be limited to 
25% of the total workforce of 
each service supplier. However, a minimum of three persons will 
be allowed.  Alternatively to the 
above, the service supplier may have the following option, the 
number of managers, executives 
and specialists of each service supplier shall be limited to 15%; 
and the number of other foreign 
employees (i.e. other than managers, executives, or 
specialists) of each service 
supplier shall be limited to 10%, or vice versa. However, a 
minimum of two ICT will be 
allowed as compliant with the 15% threshold.   
    
   GATS/SC/141
 Page 5Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
 - Their entry and stay shall be for 
a period of two years, renewable for similar periods. 
 
- Certain positions in a company 
may be reserved for Saudi 
nationals in all categories. These 
positions are recruitment and personnel, receptionists, cashiers, 
civil security guards, and 
transaction (government relations) follow up. 
   
 Definitions : 
 Managers
:  Persons within an 
organization, who primarily direct the 
organization or a department or sub-
division of the organization, supervise and 
control the work of other supervisory, professional or managerial employees, 
have the authority to hire or fire or 
recommend hiring, firing or other personnel action (such as promotion or 
leave authorisation) and exercise 
discretionary authority over day-to-day operation, does not include first-line 
supervisor unless the employees 
supervised are prof essional, nor does 
include employees who primarily perform 
tasks necessary for the provision of the 
service.     
  GATS/SC/141 
Page 6 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
 Executives :  Persons within an 
organization, who primarily direct the management of the organization, establish 
the goals and policies of the organization, 
exercise wide latitude  in decision-making 
and receive only general supervision or 
direction from higher-l evel executives, the 
board of directors or stockholders of the business.  Executives would not directly 
perform tasks related to the actual 
provision of service or services of the organization. 
   
 Specialists :  Persons within an 
organization who possess knowledge at an advanced level of expertise and who 
possess proprietary knowledge of the 
organizations services, research, 
equipment, techniques or management. 
   
  (iii) Contractual service 
 suppliers  
  Employees of contractual service 
suppliers, i.e. employees of 
juridical persons with no commercial presence in Saudi 
Arabia, who have obtained a 
service contract in Saudi Arabia requiring the presence of their 
employees in order to fulfil the 
contract. Entry and stay of such persons shall be for a period of 
no more than 180 days which 
would be renewable. 
    
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Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
  Entry of such persons shall be 
allowed only for the  following sub-sectors on business services: 
   
 − Legal services  
  (Part of CPC  861) 
− Architectural services 
  (CPC 8671) 
− Urban planning and landscape 
architectural services  
 (CPC 8674) 
− Engineering services 
 (CPC 8672) 
− Integrated engineering services 
 (CPC 8673) 
− Related scientific and technical 
consulting 
(CPC 8675)   
 − Technical testing & analysis 
services 
 (CPC 8676) 
− Translation services 
(CPC 87905) 
− Environmental services (all-
sub sectors) 
 (CPC 94010 + 94020 + 9403 + 
9404 + 9405 + 9406 + 9409) 
− Services incidental to mining 
(CPC 883 + 5115) 
− Management consulting services 
(CPC 8650) 
− Services related to management 
consulting 
 (CPC 8660) 
    
  GATS/SC/141 
Page 8 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
 − Maintenance and repair of 
equipment (not including maritime vessels, aircraft or 
other transport equipment) 
 (CPC 633 + 8861-8866) 
− Accounting, auditing & 
bookkeeping 
 (CPC 8621 + 8622) 
− Medical & dental services 
 (CPC 9312) 
− Inter-disciplinary Research and 
Development Services 
 (CPC 85300) 
− Computer & related services 
 (CPC 841-845 + 849)   
 − Construction and related 
engineering services (CPC 511-518) 
− Travel Agency and Tour 
Operator services, excluding for Umra and Hajj 
 (CPC 7471) 
− Restaurant Services, including 
catering services (except bars, 
nightclubs, etc.) 
 (CPC 6421 + 6422 + 6423) 
    
   GATS/SC/141
 Page 9Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
  (iv) Independent  
  Professionals  
   
  Independent Professionals (i.e. 
natural persons) as part of a 
service contract with juridical person in Saudi Arabia for 
rendering professional services 
in which he/she possesses the necessary academic credentials 
and professional qualifications 
with three years experience in the same field.  Their entry and 
stay shall be for a period of 180 
days, which may be renewable.   
   
  Entry of such persons shall be 
allowed only for the following: 
 
− Computer & related services 
 (CPC 841-845 + 849) 
− Construction & related 
engineering services 
 (CPC 512, 513, 516 + 517) 
− Accounting, auditing and 
bookkeeping services 
 (CPC 8621 + 8622)   
 − Taxation services 
 (CPC 87905) 
− Architectural services 
 (CPC 8671) 
− Pilot & Crews 
− Legal services 
 (part of CPC 861) 
− Medical & dental services 
 (CPC 9312) 
    
  GATS/SC/141 
Page 10 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
 − Interdisciplinar y Research and 
Development Services 
 (CPC 85300) 
− Management consulting services 
 (CPC 8650) 
− Building – cleaning services  
 (CPC 874) 
   
  For other education services (only 
Thai cooking and Thai language (as 
part of CPC 9290)), entry and stay 
shall be for a period of 90 days, 
which would be renewable for 
similar period.   
  
 (v) Installers and maintainers  
  Qualified specialists supplying 
installation or maintenance 
services.  The supply of that service has to occur on a 
contractual basis between the 
builder of the machinery or equipment and the owner of that 
machinery or equipment, both of 
them being juridical persons.  Temporary entry is granted for a 
period of stay of no more than 90 
days which would be renewable. 
    
   GATS/SC/141
 Page 11Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
II.  SPECIFIC SECTOR COMMITMENTS 
1. BUSINESS SERVICES     
A. Professional Services      
a. Legal Services 
 Consultancy on the law of 
jurisdiction where the services 
supplier is qualified as a lawyer and on international law 
 (Part of CPC 861) 
 (1) None 
(2) None 
(3) Foreign equity limited to 75% 
 (4) Unbound, except as indicated in the 
horizontal section (1) None 
(2) None 
(3) Non-Saudi lawyers cannot appear in 
courts to plead cases 
(4) Unbound, except as indicated in the 
horizontal section 
  
b. Accounting, auditing and 
bookkeeping services  
 (CPC 8621 and 8622) c. Taxation services 
 (CPC 8630) 
d. Architectural services  (CPC 8671) 
e. Engineering services 
 (CPC 8672) 
f. Integrated engineering services 
 (CPC 8673) (1) None 
(2) None 
(3) Foreign equity limited to 75% (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 
architectural services 
 (CPC 8674) h. Medical and dental services 
 (CPC 9312) 
i. Veterinary services  (CPC 93201) 
    
B. Computer and Related Services  
a.-e. (CPC 841-45 and 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   
  GATS/SC/141 
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Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
C.  Research and Development Services   
a.-c.  (CPC 851, 852, 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 
  
E. Rental/Leasing Services without 
Operators      
a. Relating to ships 
 (CPC 83103) 
b. Relating to aircraft  (CPC 83104) 
c. Relating to other transport equipment 
 (CPC 83101+83102+83105) (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) 
e. Leasing or rental services concerning 
household goods 
  (CPC 832) 
    
F. Other Business Services     
a. Advertising services (CPC 8711) 
b. Market research services  
 (CPC 86401) c. Management consulting services 
 (CPC 8650) 
d. Services related to management 
consulting (CPC 8660) 
e. Technical testing and analysis 
services (CPC 8676) 
f. Services incidental to agriculture, 
hunting and forestry (CPC 881) 
 (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 
   
   GATS/SC/141
 Page 13Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
h. Services incidental to mining 
(CPC 883+5115) 
i. Services incidental to manufacturing  
 (CPC 884 (except 88442)+885)  
j. Services incidental to energy 
distribution  
 (CPC 887) 
m. Related to scientific and technical 
consulting services  
 (CPC 8675)    
n. Maintenance and repair of equipment 
(not including maritime vessels, aircraft or other transport equipment) 
 (CPC 633+8861-8866) 
p. Photographic services   (CPC 8750) 
q. Packaging services  
 (CPC 8760) 
r. Printing and publishing services 
(CPC 88442) 
s. Convention services  
 (CPC 87909)* 
t. Other (e.g. public  relations services) 
− Translation services  
 (CPC 87905) 
− Speciality design services 
  (CPC 87907) 
     
  GATS/SC/141 
Page 14 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on 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 the 
horizontal section (1) None 
(2) None (3) None 
(4) Unbound, except as indicated in the 
horizontal section - Foreign express delivery operators 
will have a treatment no less favourable than that accorded to the 
Postal Office for its activities in 
express delivery. 
- When Consultancy related to the 
provision of postal services 
(CPC 7511**) are privatized, they will also be opened for foreign 
service suppliers. 
 
 
C. Telecommunication services  
General conditions for this sub-sector:  The commitments taken by the Kingdom of Saudi Arabia are based on the scheduling princ iples provided by the following documents: Notes 
for scheduling Basic Telecom Services Commitments (S/GBT/W/2/Rev .1) and Market Access Limitations on Spectrum Availability (S/G BT/W/3).   
 
This commitment is subject to the following general conditions: 
- The Kingdom of Saudi Arabia undertakes commitments as contained in the basic telecommunications reference paper, included in Annex. 
- Any telecom service supplied in Saudi Arab ia on a commercial presence basis (Mode 3)  must be supplied by a company registered  in Saudi Arabia, the foreign equity of 
which shall be limited to the percentage levels mentioned below.  
- This schedule on basic telecommunication does not include any broadcasting services2.  
- Cross-border supply is subject to commer cial agreement with a legal entity/entities licensed or authorized by CITC in the Kin gdom of Saudi Arabia. 
 
1. Basic telecommunication services  
- Public Fixed – facilities-based 
 
a. Voice telephone services 
f. Facsimile services 
i. Voice mail 
  
(1) None as of the end of 2006 
(2) None (3) None, except services offered as 
public telecommunications services 
must be provided by a joint stock company. Foreign equity is limited to 
49% upon accession, to go to 51% by 
the end of 2007 and 60% by the end of 2008  
(1) None 
(2) None (3) None  
                                                      
2 A broadcasting service is defined as a radio communication serv ice in which the transmissions are intended for direct receptio n by the general public, including sound 
transmissions, or television transmissions.  However, carrying a signal between broadcasting stations and transmitters is part of telecommunications services.  
   GATS/SC/141
 Page 15Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
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 (4) Unbound, except as indicated in the 
horizontal section 
 (4) Unbound, except as indicated in the 
horizontal section  
 Public Fixed – non-facilities-based  
Private fixed – facilities-based or 
non-facilities based  
 
a. Voice telephone services 
f. Facsimile services i. Voice mail  
 
  
(1) None as of the end of 2006 
(2) None (3) None, except foreign equity shall be 
limited to 49% upon accession, to go 
to 51% by the end of 2006, and to 70% after 3 years from accession 
(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. Public or Private – facilities-based or 
non-facilities-based  
 
b. Packet-switched data transmission 
services 
c. Circuit-switched data transmission 
services 
d. Telex services 
e. Telegraph services 
g. Private leased circuit services 
  
 
 
(1) None (2) None 
(3) None, except foreign equity shall be 
limited to 49% upon accession, to go to 51% by the end of 2006, and to 
70% after 3 years from accession 
(4) Unbound, except as indicated in the 
horizontal section  
 
 
(1) None (2) None 
(3) None 
  
 
(4) Unbound, except as indicated in the 
horizontal section  
- Value-added services 
 
h. Electronic 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 
     
  GATS/SC/141 
Page 16 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
m. Code and protocol conversion 
n. On-line information and/or data 
processing (incl. transaction 
processing) 
o. Paging p. Internet services 
    
3. Others  
  Mobile telephone services  
 
A.1.  Public Mobile – facilities-based  
a. Voice 
f. Facsimile i. Voice mail 
 
  
  
 
(1) None  (2) None 
(3) None, except that mobile voice 
services offe red as a facilities-based 
public telecommunications service 
must be provided by a joint stock 
company. Foreign equity shall be 
limited to 49% upon accession, to go 
to 51% by the end of 2005 and 60% by the end 2008. 
(4) Unbound, except as indicated in the 
horizontal section 
  
  
 
(1) None (2) None 
(3) None 
  
 
 
 
  
(4) Unbound, except as indicated in the 
horizontal section  
A.2. Private Mobile (facilities-based or 
non-facilities based) and Public Mobile non-facilities-based (1) None 
(2) None (3) None, except: (1) None 
(2) None (3) None 
   
   GATS/SC/141
 Page 17Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
a. Voice 
f. Facsimile i. Voice mail 
  - Foreign equity shall be limited to 
49% upon accession, to go to 51% by end of 2005, and to 70% 
after 3 years from accession.    
Satellite services3: 
 
- VSAT 
- GMPCS 
- Sale of satellite capacity to legal 
entities licensed or authorized by 
CITC to use such capacity in the 
Kingdom of Saudi Arabia.  - The number of licenses for 
VSAT services may be limited to 5 until 1 January 2006. After that 
date, there will be no limit on the 
number of licenses.  
 
(4) Unbound, except as indicated in the 
horizontal section 
  
  
 
  
(4) Unbound, except as indicated in the 
horizontal section  
 
D. Audiovisual Services  
1.  References below to "home video entertainment" include, but are not limited to, video tapes and digitally encoded video. 
2. Nothing in this commitment shall require Saudi Arabia to pr ovide a means of exhibition or transmission of audiovisual servic es not offered by the Saudi Government to the 
public generally. 
 
a. Motion picture and home video 
entertainment distribution services  (CPC 96113) to other industries for 
public entertainment, television 
broadcasting, or sale or rental to others
4   
 (1) None 
(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  
                                                      
3 The GMPCS and VSAT Satellite Operators shall be required until 1 January 2006 to pass traffic via STC network through transit a nd gateway exchanges, especially in the case of 
overseas communication from Saudi Arabia.  
4 For purposes of clarity, this commitment relates only to the di stribution, i.e., licensing of mo tion pictures of videotapes, an d does not cover their television broadcast.   
  GATS/SC/141 
Page 18 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
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b. Radio and television production and 
distribution  services (licensing of radio and television programs 
whether live, on tape, on other 
recording medium or on  digitally encoded video for subsequent 
broadcast, whether by terrestrial 
broadcasting, by satellite television, by cable, or by other similar medium, 
including DTH and DBS. These 
programs, and channels of programming, may be for 
entertainment, for promotion or plays 
that are normally produced in television studios.  Also included are 
products such as sports coverage, 
weather forecasting, interviews, etc.) 
 (1) Unbound 
(2)  None (3)  Unbound 
(4) Unbound, except as indicated in the 
horizontal section (1) Unbound 
(2)  None (3)  Unbound 
(4) Unbound, except as indicated in the 
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) (1) Unbound* except for consultancy 
and advisory related services 
(2)  None (3)   None 
(4) Unbound, except as indicated in the 
horizontal section (1) Unbound* except for consultancy and 
advisory related services 
(2)  None (3)  None 
(4) Unbound, except as indicated in the 
horizontal section  
C.  Installation and assembly work  
  (CPC 516+514) 
D. Building completion and finishing 
work  
  (CPC 517) 
E.  Other  
  (CPC 511, 515, 518) 
     
   GATS/SC/141
 Page 19Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
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4.  DISTRIBUTION SERVICES    
B.  Wholesale trade services  
  (CPC 622, 6111, 6113, 6121) (1)  None 
(2)  None (3)  None, except: (1)  None 
(2)  None (3)  None  
C.  Retailing services  
 (CPC 631, 632, 6111, 6113, 6121 
and 613) 
 − Foreign equity limited to 51% 
upon accession and to 75% after 3 years from the date of 
accession.   
 For purposes of this schedule 
wholesale and retail trade in country 
includes engaging private national 
individuals on a contract basis to sell products and services at retail for 
which compensation is received both 
for the sales effort and for sales support services that result in 
additional sales by other contracted 
distributors. 
 − Minimum foreign investment of 
Saudi Riyals 20 million by each 
service supplier. 
− Minimum size of outlets may be 
prescribed. 
− Minimum of 15% Saudi 
employees to be trained each 
year. 
(4) Unbound, except as indicated in the 
horizontal section  
 
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section  
D.  Franchising  
 (CPC 8929)  
 (1)  Unbound 
(2)  None 
(3)  None, except: 
 (1)  Unbound 
(2)  None 
(3)  None 
  
 − Foreign equity limited to 51% 
upon accession and to 75% after 
3 years from the date of accession. 
− Foreigner should be authorized 
in his own country to practice franchising or be a partner in an 
authorized company for a period 
no less than five years without 
interruption. 
(4) Unbound, except as indicated in the 
horizontal section 
  
 
  
 
  
 
  
(4)  Unbound, except as indicated in the 
horizontal section   
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Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
5.  EDUCATIONAL SERVICES    
A.  Primary education services  
  (CPC 921) B.  Secondary education services 
(CPC 922) 
C.  Higher education services  
  (CPC 923) 
D.  Adult education  
  (CPC 924) E.  Other
  
 (technical + Thai cooking and Thai 
language) 
 (CPC 929) 
 (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  
6. ENVIRONMENTAL SERVICES    
A.  Sewage services  
  (CPC 94010) 
B.  Refuse disposal services  
  (CPC 94020) 
C.  Sanitation and similar services  
  CPC 9403) 
D.  Other  
 (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  
− Cleaning services for exhaust 
gases 
 (CPC 9404) 
− Nature and landscape protection 
services 
 CPC 9406) 
− Noise abatement services 
 (CPC 9405) 
− Other environmental services 
 (CPC 9409) (including 
environmental impact assessment) 
     
   GATS/SC/141
 Page 21Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
 
7.  FINANCIAL SERVICES    
A.  Insurance and Insurance-Related Services  
  (Market access allowed only for c ooperative insurance services)  
 Foreign insurance service providers opera ting through a Saudi Arabian agent are allowed to operate, including the ability to c ontinue existing business operations without 
disruption, as well as to offer new products and servicing new clients, for a period of 3 years from the date of the Royal Decr ee No. 3120/MB dated 4/3/1426H (13 April 2005), 
and in accordance w ith that Decree. 
 
 
a. Protection and savings insurance5 
b.  Non-life insurance 
 (General insurance and health 
insurance) 
c.  Reinsurance and retrocession  
d. Insurance Intermediation (Brokerage 
and Agency)  
(1)  Unbound, except none for: 
 
 (b) Insurance of risks relating to 
marine shipping and commercial 
aviation and space launching and 
freight (including satellites), with such insurance to cover any or all 
of the following:   
(1)  Unbound, except none for: 
 
 (b) Insurance of risks relating to marine 
shipping and commercial aviation 
and space launching and freight 
(including satellites), with such insurance to cover any or all of the 
following:   
e. Services auxiliary to insurance 
(consultancy, actuarial, risk 
assessment and claims settlement 
services) 
 − the goods being transported, the 
vehicle transporting the goods 
and any liability arising there 
from. 
− Insurance of risks relating to 
goods in international transit. 
 (c) Reinsurance and retrocession.  (d) Brokerage and Agency. 
 (e) Services auxiliary to insurance 
consultancy, actuarial, risk assessment and claims settlement 
services. 
 − the goods being transported, the 
vehicle transporting the goods and 
any liability arising there from. 
− Insurance of risks relating to goods 
in international transit. 
 
 (c) Reinsurance and retrocession.  (d) Brokerage and Agency. 
 (e) Services auxiliary to insurance 
consultancy, actuarial, risk assessment and claims settlement 
services.  
                                                      
5 As defined in Article 3, Part 3:1-3 of the Cooperative Insu rance Companies Control Law Impl ementing Regulations, published 25 A pril 2004, including protect ion against longevity.   
  GATS/SC/141 
Page 22 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
 (2)  None 
(3) For (a), (b), and (c) Commercial 
presence is permissible in the form of 
a locally incorpor ated cooperative 
insurance joint-stock company, or as an established direct branch of an 
international insurance company 
operating in Saudi Arabia as a cooperative insurance provider
6. 
Non-Saudi participation in the joint-
stock company in Saudi Arabia is permitted up to 60% from the date of 
accession. (2)  None 
(3)  None 
  
  For (d) Commercial presence is 
permissible in the form of a locally incorporated joint-stock company or 
a limited liability company. Non-
Saudi participation is permitted up to 
60% from the date of accession.  
   
  For (e) Commercial presence for 
claims services and risk assessment 
is permissible in the form of a locally incorporated joint-stock 
company or a limited liability 
company. Non-Saudi participation is permitted up to 60% from the date of 
accession. For actuarial and 
consultancy commercial presence is permitted as a natural person or a 
juristic entity. 
   
 (4) Unbound, except as indicated in the 
horizontal section 
 (4) Unbound, except as indicated in the 
horizontal section  
                                                      
6 For clarity's sake, branches of foreign insurance companies operating as cooperative insurance providers are not required to op erate as joint-stock companies in Saudi Arabia.   
   GATS/SC/141
 Page 23Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
B. Banking and other financial services  
 (excluding insurance)    
a. Acceptance of deposits and other 
repayable funds from the public 
b.  Lending of all types, including 
consumer credit, mortgage credit, factoring and financing of 
commercial transaction 
c.   Financial leasing d. All payment and money transmission  (1) Unbound, except for 'l.',  'k.' and, 
under 'i.', only for cash or portfolio 
management, all forms of collective 
investment, custodial, depository and trust services to be provided by 
institutions to institutional clients, 
including collective investment schemes, upon accession (1) Unbound, except as indicated in the 
M.A. column  
 services, including credit, charge and 
debit cards, travellers cheques and bankers drafts 
e.   Guarantees and commitments 
f.  Trading for own account or for 
account of customers, whether on an 
exchange, in  an over-the-counter 
market or otherwise, the following: 
− money market instruments 
(including cheques, bills, certificates of deposits); 
− foreign exchange; 
− derivative products including, 
but not limited to, futures and 
options; (2) None, except unbound for pension 
fund management under 'i.' and all domestic settlement and clearing 
services provided exclusively by 
SAMA under 'j.'. This also limits national treatment. 
(3)  None, except: 
− Commercial presence of banks is 
permissible in the form of a 
locally incorporated joint-stock company or as a branch of an 
international bank. 
− Non-Saudi participation in a 
joint-venture in Saudi Arabia is 
permitted up to 60% from the (2)  None  
  
 
  
(3)  None When pension schemes supplementary to 
the public pension scheme are provided by Saudi Financial institutions, it will 
also be open for foreign service suppliers 
for mode (2) and (3) only. 
− exchange rate and interest rate  
instruments, including products 
such as swaps, forward rate 
agreements; 
− transferable securities; 
− other negotiable instruments and 
financial assets, including 
bullion.  date of accession. 
− These financial services are to be 
provided by commercial banks 
except that asset management 'i.' 
and advisory services 'k.' may be 
provided by non-commercial banking financial institutions 
under the capital market law. 
    
  GATS/SC/141 
Page 24 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
g. participation in issues of all kinds of 
securities, including underwriting and placement as agent (whether 
publicly or privately) and provision 
of services related to such issues 
h.  Money broking 
i. Asset management, such as cash or 
portfolio management, all forms of collective investment management, 
pension fund management, custodial, 
depository and trust services − Unbound for pension fund 
management under 'i.'. This also limits national treatment. 
− Unbound for all domestic 
settlement and clearing services provided exclusively by SAMA 
under 'j.'. This also limits 
national treatment. 
 
(4) Unbound, except as indicated in the 
horizontal section  
  
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section  
j. Settlement and clearing services for 
financial assets, including securities, 
derivative products, and other 
negotiable instruments    
k. Advisory and other auxiliary 
financial services on all the activities listed in sub paragraphs 'a.' through 
'l.', including credit reference and 
analysis, investment and portfolio research and advice, advice on 
acquisitions and on corporate 
restructuring and strategy    
l. Provision and transfer of financial 
information, and financial data 
processing and related software. 
     
   GATS/SC/141
 Page 25Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
8.  HEALTH RELATED AND OTHER 
SERVICES    
A.  Hospital services  
  (CPC 9311) (1)  Unbound*  
(2)  None 
(3) None, except subject to formation of 
a company between a foreign hospital company  and a licensed 
Saudi medical professional 
(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.  Other human health services  
  (CPC 9319, except 93191) 
 
  
 
 
 (1)  Unbound*  
(2)  None 
(3) None, except subject to formation of 
a company between a foreign health company and a licensed Saudi 
medical professional 
(4) Unbound, except as indicated in the 
horizontal section 
 (1)  Unbound* 
(2)  None 
(3)  None 
  
 
(4) Unbound, except as indicated in the 
horizontal section  
9.   TOURISM AND TRAVEL 
RELATED SERVICES    
A. Hotels and restaurants  (including 
catering) 
 (CPC 64110, 64120, 642 & 643) 
 (Except bars, nightclubs, etc.) (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. Travel agencies and tour operators 
services  
  (CPC 7471)  
 (excluding for Umra and Hajj) (1)  None 
(2)  None 
(3) None, except economic needs test 
applied to travel agencies only, based on the ratio of total population to the 
number of travel agencies 
(4) Unbound, except as indicated in the 
horizontal section 
 (1)  None 
(2)  None 
(3)  None 
  
 
(4) Unbound, except as indicated in the 
horizontal section   
  GATS/SC/141 
Page 26 Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
C.  Tourist guides services  
  (CPC 74720)   (excluding for Umra and Hajj) (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  
10.  RECREATIONAL CULTURAL 
AND SPORTING SERVICES    
B.  News agency services  
  (CPC 962) 
 
D.  Recreational services   
 (CPC 96491) 
 (Only parks and public gardens 
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  
11.  TRANSPORT SERVICES    
A.  Maritime Transport Services  
a.  Passenger transportation  
  (CPC 7211)  b.  Freight transportation  
  (CPC 7212) 
c.  Rental of vessels with crew    (CPC 72130) 
d. Maintenance and repair of vessels (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 following services at the port are 
made available to international maritime 
transport suppliers on  reasonable and non-
discriminatory terms and conditions: 
- port and waterway operation 
services (excluding cargo handling) 
- pilotage and perthing services; 
- navigation aid services; 
- vessel salvage and re-floating 
services; 
- all other supporting services for 
water transport. 
C.   Air Transport Services  
d. Maintenance and repair of aircraft 
e. Supporting services for air transport 
(CPC 746) 
- Computer reservation system (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   
   GATS/SC/141
 Page 27Modes of supply: (1)  Cross-border supply (2)  Consumption abro ad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on market access Li mitations on national treatment Additional commitments 
E.  Rail Transport Services  
a.  Passenger transportation    (CPC 7111) 
b.  Freight transportation  
  (CPC 7112) c.  Pushing and towing services 
  (CPC 7130) 
d. Maintenance and repair of rail 
transport equipment  
  (CPC 8868) 
e. Supporting services for rail transport 
services 
  (CPC 743) 
 (1)  None 
(2)  None (3) Foreign investment in the form of 
Build, Operate and Transfer  (BOT) 
arrangement 
(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.  Pipeline transport  
a.  Transportation of fuels 
  (CPC 7131) 
b.  Transportation of other goods 
  (CPC 7139)   (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 all modes of 
transport   
 (limited to maritime, rail, and air 
transport services in accordance with 
the Annex on Air Transport Services) 
a.  Cargo handling 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 The services related to CPC 749 are 
currently provided by the public sector.  
As far as market access to services included in CPC 749 become open under 
the Saudi legislation to private entities, 
national treatment will be granted. 
  (CPC 741) 
b.  Storage and warehouse services 
 (CPC 742) 
c.  Freight transport agency services    
  (CPC 748) 
    
 GATS/SC/141 
Page 28 
  
  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 tec hnically 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 comp etitors with anti-competitive results;  and 
 (c) not making available to other services suppliers on a timely basis technical 
information about essential facilities and comm ercially relevant information which 
are necessary for them to provide services.  
2. Interconnection  
2.1 This section applies to linking with supplie rs providing public telecommunications transport 
networks or services in order to allow the user s of one supplier to communicate with users of 
another supplier and to access services provi ded by another supplier, where specific 
commitments are undertaken.  GATS/SC/141 
 Page 29 
 
 
  2.2 Interconnection to be ensured  
 Interconnection with a major supplier will be en sured at any technically feasible point in the 
network.  Such interconnection is provided: 
 (a) Under non-discriminatory terms, cond itions (including technical standards and 
specifications) and rates and of a quality no l ess 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; 
 (b) In a timely fashion, on terms, c onditions (including technical standards and 
specifications) and cost-oriented rates that ar e transparent, reasonable, having regard 
to economic feasibility, and sufficiently unbundl ed 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 th e 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 pro cedures for interconnection negotiations
 
 The procedures applicable for interconnecti on 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 which has been made publicly known to an 
independent domestic body, which may be a regulatory body as referred to in 
paragraph 5 below, to resolve disputes re garding 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 ki nd 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-discrimin atory and competitively neutral manner and are 
not more burdensome than necessary for the kind  of universal service defined by the Member. 
 
  
 GATS/SC/141 
Page 30  
 
  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 s carce 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 freque ncies allocated for speci fic government uses is 
not required. 
__________