RESTRICTED  WORLD TRADE  
ORGANIZATION  TN/S/O/URY/Rev.1 
4 August 2005 
 
 (05-3513) 
Council for Trade in Services 
Special Session Original:   Spanish 
 
 
URUGUAY 
 
Revised Offer  
 
 
 The following revised offer was received from the delegation of Uruguay on 
14 June 2005 with the request that it be circulated to Members of the Council for Trade in Services. 
 
_______________ 
 Notes
:  
 1. The Oriental Republic of Uruguay hereby s ubmits this revised offer pursuant to the 
Decision Adopted by the World Trade Organiza tion (WTO) General Council on 1 August 2004 
(document WT/L/579).  This revised offer is not a legal text and is submitted solely for the 
purpose of negotiation in the context of para graphs 47 and 49 of th e Doha Ministerial 
Declaration, especially in the light of the need to achieve an overall balance in the outcome of 
all WTO negotiations.  It is therefore conditi onal upon such a balance, meaning that Uruguay 
reserves the right to modify and/or withdraw  this revised offer during the course of the 
negotiations.  
2. As regards issues relating to domestic regul ation and General Agreement on Trade in 
Services (GATS) rules, Uruguay prioritizes the negotiation of horizontal disciplines in the framework of paragraph 7 of the Guidelines a nd Procedures for the Negotiations on Trade in 
Services (document S/L/93). 
3. Considering the proposal on postal services submitted by MERCOSUR and Bolivia 
(document S/CSS/W/108 of 26 Septembe r 2001) and the ongoing discussions on the 
classification of this subsector, Uruguay reserves th e right to modify its revised offer in this 
respect during the course of the negotiations.   
4. The revised offer incorporates improved horizontal commitments under mode 4 
(presence of natural persons). 
5. Likewise, given that the Uruguayan government ratified the Fifth Protocol to the GATS 
relating to financial services through Law No. 17.618 of 10 January 20 03 and deposited the 
corresponding instrument of ratification with th e WTO Secretariat on 6 June 2003, this revised 
offer incorporates Uruguayan commitments rega rding financial services, as established in 
document GATS/SC/91/Suppl.1 of 26 February 1998 (in accordance with the guidelines set out 
in document JOB(05)/6 "Editorial Conventions for the Submission of Revised Offers" , such 
commitments are introduced as technical refinements). 
 
_______________  
 TN/S/O/URY/Rev.1 
Page 2 Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
I. HORIZONTAL COMMITMENTS 
 
 ALL SECTORS 
INCLUDED IN THIS 
SCHEDULE 
 
 
 4) Unbound, except for measures affecting the entry 
and temporary stay of natural persons in the 
following categories,  the duration of whose stay in 
the country may be up to two years: 
 4) Unbound, except for measures concerning 
categories of natural persons indicated in the 
market access column.    
 I. Business visitors: 
 
 Persons entering Uruguay for a temporary stay 
for business purposes. 
 
II. Visits by specialized professional or technical 
personnel: 
 
a) Natural persons entering Uruguay for limited 
periods to provide a service under a contract 
between them and a client located in the country: 
scientists, researchers, teaching staff, 
professionals, academics, technical and 
specialized personnel engaged in activities in the 
country related to their specialist work, 
journalists, sportsmen and women and artists. 
    
 III. Intra-corporate transferees: 
 
a) Managers:  Persons within an enterprise or 
organization who primarily direct a department or subdivision.  They supervise and control the 
work of other supervisory, professional or 
managerial employees.  They have the authority to hire and fire or recommend hiring/firing or 
other personnel actions (such as promotion or 
leave authorization).  They exercise discretionary authority over day-to-day operations.  This term     
  TN/S/O/URY/Rev.1
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Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
does not include first-line supervisors, unless the 
employees supervised are professionals, nor does 
it include employees who primarily perform tasks necessary for the provision of the service; 
 
b) Executives  Directors - Managers: Persons within 
an organization who primarily direct the 
management of the organization.  They exercise 
wide latitude in decision-making and receive only general supervision or direction from higher level 
executives, the board of directors or stockholders. 
Executives would not directly perform tasks related to the provision of the service or services 
of the company or organization of which they 
primarily direct a department or subdivision. 
 
 They supervise and cont rol the work of other 
supervisory, professional or managerial 
employees. They have the authority to hire and 
fire or recommend hiring/firing or other 
personnel actions (such as promotion or leave 
authorization). They exercise discretionary 
authority over day-to-day operations. This term 
does not include first-line supervisors, unless the 
employees supervised are professionals, nor does 
it include employees who primarily perform tasks 
necessary for the production of the service;  
 TN/S/O/URY/Rev.1 
Page 4 Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
   
c) Specialists:  Persons within an enterprise or 
organization who possess knowledge at an advanced level of expertise and who possess 
proprietary knowledge of the organization's 
service, research equipment or management, 
including computer sy stem and software 
consultants and computer hardware installation 
consultants.  
    
 IV. Representatives of foreign enterprises: 
 
a) Persons entering Uruguay for limited periods as 
representatives of foreign enterprises under a 
contract between their emp loyer and a client in 
Uruguay, where the employer does not have a 
subsidiary, and who receive their remuneration 
from abroad. 
 
b) Persons entering Uruguay and the presence of 
whom in the country is necessary to ensure 
compliance with licensing or franchising 
requirements. 
     
  TN/S/O/URY/Rev.1
 Page 5Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
II. SECTOR-SPECIFIC COMMITMENTS 
 
1. BUSINESS SERVICES     
B. Computer and related 
 services      
a) Consultancy services 
related to the installation 
of computer hardware 
(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 (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 
(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) Database services 
 (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.   
 TN/S/O/URY/Rev.1 
Page 6 Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
e) Other 
 (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.  
D. Real estate services  
 
a) Real estate services 
involving own or leased 
property  (8210)  
 
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) Real estate services on a 
fee or contract basis 
 (8220) 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 
without operator  
 (831) 
    
a) Leasing or rental services 
concerning private cars 
without operator 
 (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.  
b) Leasing or rental services 
concerning other 
machinery and equipment 
without operator 
 (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.   
  TN/S/O/URY/Rev.1
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Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
c) Other 
 (832); (83201); (83203); 
(83204); (83209) 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 business services     
a) Advertising services 
(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 
 (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 
services  
 (8650)  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 
 (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. 
   
 TN/S/O/URY/Rev.1 
Page 8 Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
k) Placement and supply 
services of personnel  
 (872)  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) Building-cleaning 
services 
 (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) Portrait photography 
services 
 (87501) 
 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) Advertisin g and related 
photography services  
 (87502) 
 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) Action photograph 
services 
 (87503)  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) Photography processing 
services 
 (87505) 
 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 
   
  TN/S/O/URY/Rev.1
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p) Restoration, copying 
and retouching services 
of photography 
 (87507) 
 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) Other photographic 
services 
 (87509) 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 
  
q) Packaging services 
 (876) 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   
s) Convention services 
 (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   
t) Other business services 
 (8790)  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.  
t1) Translation and 
interpretation services 
 (87905)  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.   
 TN/S/O/URY/Rev.1 
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Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
t2) Interior design services 
 (87907)  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. COMMUNICATION 
SERVICES    
B. Courier services  
  
        Postal and courier services 
  
 
1), 3) The National Post Office  Communication 
Services Regulatory Unit (URSEC)  grants 
temporary operating licences which lapse after three 
years unless the licence-holding enterprise 
expresses its intention to renew the licence prior to 
the expiry date. 
2) 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.  
7. FINANCIAL SERVICES  
 
B. Banking and other  
financial services  
 (excluding insurance)  
    
a) Acceptance of deposits 
and other repayable funds 
from the public  
 (81115 -81119)  
 1), 2) None  
3) For banks, commercial presence is subject to the 
following quantitative limit: in any one year the 
number of authorizations for new banks to operate 
may not exceed 10 per cent (ten per cent) of the 
banks existing in the year immediately preceding.  
This provision applies exclusively to those 
institutions which are defined by the law as banks 
and does not affect o ther financial intermediation 
enterprises.  1), 2) None  
 
3) None  
4) Unbound, except as indicated in the horizontal 
section.    
  TN/S/O/URY/Rev.1
 Page 11Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
  Financial intermediation enterprises comprise: 
banks, financial intermediation co -operatives, 
finance houses, off -shore financial  institutions, 
consortium managers, and investment banks.  The 
banks carry out all types of financial operations and, 
jointly with the financial intermediation co -
operatives, are the only ones authorized:  
   
 a) to accept current account deposits and 
allow t hem to be drawn on against 
cheques;  
b) to accept demand deposits;   
c) to accept term deposits from residents.  
   
  The finance houses may carry out all financial 
intermediation activities, e xcept those restricted to 
the banks and co -operatives, drawing their 
resources exclusively from non -residents.  
 
 The off -shore financial institutions operate 
exclusively with non -residents.  
 
 The consortium management firms are those which 
organize or manage groups, associations or 
consortia whose members contribute funds to  be 
applied, mutually or jointly, for the purchase of 
particular goods or services.  
    
 TN/S/O/URY/Rev.1 
Page 12 Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
  The investment banks may on ly accept deposits from 
and extend loans to non -residents for terms of more 
than one year; issue negotiable bonds or debentures; 
finance th e issue of or place securities, bonds, 
debentures, stocks and shares on behalf of non -
financial enterprises; acquire shares or capital 
interests in enterprises for the purpose of launching 
investment projects or re organization, development 
or conversion sc hemes; accept and place bills linked 
with those enterprises and carry out bank giro 
operations with them (except for accepting current 
account deposits); medium and long -term credits 
and loans; arrange bonds, references, guarantees 
and security; do trust a nd commission business and 
advise on investments and business administration.  
 
4) Unbound, except as indicated in the horizontal 
section.  
   
c) Financial leasing with 
purchase option (8112)  
 1), 2) None  
3) Limitation as (a) acceptance of deposits  
4) Unbou nd, except as indicated in the horizontal 
section.  
 1), 2) None  
3) None  
4) Unbound, except as indicated in the horizontal 
section.  
   
  TN/S/O/URY/Rev.1
 Page 13Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
k) Advisory and other 
auxiliary financial 
services on all the 
activities listed in Article 
1B of MTN.TNC/W/50, 
including c redit reference 
and analysis, investment 
and portfolio research and 
advice, advice on 
acquisitions and on 
corporate restructuring 
and strategy (8131 and 
8133)  
 1), 2) None  
3) Limitation as (a) acceptance of deposits  
4) Unbound, except as indicated in the h orizontal 
section.  1), 2) None  
3) None  
4) Unbound, except as indicated in the horizontal 
section.   
7. FINANCIAL SERVICES  3) Suppliers of financial services wishing to set up 
operations in Uruguay require prior authorization 
from the competent authorities. Applications may 
be rejected on precautionary grounds, including 
the current state of the market. 
   
A. Insurance and 
insurance- related 
services  
 
Motor vehicle insurance 
services 
(81292)  1) Unbound 
2) Unbound 
3) In order to have a commercial presence in 
Uruguay, enterprises must be organized as 
Uruguayan public limited companies, subject to the 
limitations laid down in the existing legislation. 
This requirement does not apply to the reinsurance 
sector. 
4) Unbound, except as indicated in the horizontal 
section. 
 1) None 
2) None 
3) None 
 
  
 
 
4) Unbound, except as indicated in the horizontal 
section. 
  
Marine, aviation and other 
transport insurance services 
(81293) 1) Unbound 
2) Unbound 
3) Limitation as indicated for motor vehicle insurance 
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.   
 TN/S/O/URY/Rev.1 
Page 14 Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
Freight insurance services 
(81294)  1) Unbound 
2) Unbound 
3) Limitation as indicated for motor vehicle insurance 
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. 
  
Insurance and pension 
consultancy services 
(81402) 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. 
  
Actuarial services 
(81404)  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.    
  TN/S/O/URY/Rev.1
 Page 15Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
B. Banking and other 
financial services  3) Authorization for enterprises established abroad to 
set up branches or agencies in Uruguay to engage 
in financial intermediation activities is subject to 
the requirement that their by-laws or statutes do not 
prohibit Uruguayan citizens from being members 
of the management board or board of directors or 
from holding any other senior post or position in 
the institution, within the territory of Uruguay. 
   
Wholesale deposit services 
(81115) 1) None 
2) None 
3) Banks wishing to become established in Uruguay 
must be organized as Uruguayan public limited 
companies with registered shares or as branches of 
foreign banks. 
 
 For banks, commercial presence is subject to the 
following quantitative limi t: in any one year, the 
number of authorizations for new banks to operate 
may not exceed 10 per cent of the number in the 
year immediately preceding. 
 
 This provision applies exclusively to institutions 
which are defined by law as banks and does not 
affect other financial intermediation enterprises. 
 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
section. 
  
  Financial intermediation enterprises comprise: 
banks, financial intermediation cooperatives, 
finance houses, offshore financial institutions, 
consortium managers and investment banks. 
    
 TN/S/O/URY/Rev.1 
Page 16 Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
    
 Banks carry out all types of financial operations 
and, together with financial intermediation 
cooperatives, are the only institutions authorized: 
 
 (a) To accept current a ccount deposits and allow
   them to be drawn on against cheques; 
 (b) to accept demand deposits; 
 (c) to accept term deposits from residents. 
 
 Finance houses may ca rry out all financial 
intermediation activities except those restricted to 
banks and cooperatives, drawing their resources 
exclusively from non-residents. 
 
 Offshore financial institutions operate exclusively 
with non-residents. 
 
 Consortium management firms are those which 
organize or manage groups, associations or 
consortiums the members of which contribute 
funds to be applied, mutually or jointly, for the 
purchase of particular goods or services. 
   
  Investment banks may only accept deposits from 
and extend loans to non-residents for terms of more 
than one year; issue negotiable bonds or 
debentures; finance the issue of or place securities, 
bonds, debentures, stocks an d shares on behalf of 
non-financial enterprises; acquire shares or capital 
interests in enterprises for the purpose of launching 
investment projects or re organization, development 
or conversion schemes; a ccept or place bills linked 
 with those enterprises and carry out bank giro 
operations with them (except for accepting current 
account deposits); medium- and long-term credits    
  TN/S/O/URY/Rev.1
 Page 17Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
  and loans; provide sureties, bonds, guarantees and 
securities; engage in trust and commission 
business; and advise on investments and business 
management. 
 
4) Unbound, except as indicated in the horizontal 
section. 
   
Other bank deposit services 
(81116) 1) Unbound 
2) Unbound 
3) Limitation as indicated for wholesale deposit 
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. 
  
Financial leasing services 
(81120) 1) Unbound 
2) Unbound 
3) Limitation as indicated for wholesale deposit 
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. 
  
Personal instalment loan 
services 
(81132) 1) Unbound 
2) Unbound 
3) Limitation as indicated for wholesale deposit 
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. 
  
Credit card services 
(81133) 1) Unbound 
2) Unbound 
3) Limitation as indicated for wholesale deposit 
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. 
   
 TN/S/O/URY/Rev.1 
Page 18 Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
9. TOURISM AND 
TRAVEL-RELATED 
SERVICES 
 
A. Hotels and restaurants  
 (including catering ) 
 (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.   
B. Travel agency and tour 
operator services  
 (74710) 
 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. Tourist guide services
 (74720) 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. 
   
  TN/S/O/URY/Rev.1
 Page 19Modes of supply 1)  Cross border supply 2)  Consumption abroad  3)  Commercial presence 4)  Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
10. RECREATIONAL, 
CULTURAL AND 
SPORTING SERVICES 
 (other than audiovisual 
services) 
 
A. Entertainment services  
 (including theatre, live 
bands and circus 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 
H. Services auxiliary to all 
modes of transport  
 
b) Storage and warehousing 
services (742) 
 (except the regime of 
fiscal storage or 
warehousing) 
  
 
 
 
 
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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 TN/S/O/URY/Rev.1 
Page 20 URUGUAY - FINAL LIST OF ARTICLE II (MFN) EXEMPTIONS  
 
 
 
Sector or subsector Descri ption 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  
(cross-border supply) The International Land Transport 
Convention, signed by Uruguay, 
provides for national treatment for authorized suppliers or signatories in 
respect of international transport of 
passengers and freight.  Member countries:  Argentina, 
Bolivia, Brazil, Chile, Paraguay, 
Peru and Uruguay Indefinite The purpose of the Convention is to 
facilitate transport among 
neighbouring countries within the "Southern Cone" on the basis of 
reciprocal treatment for suppliers of 
these services. 
Bilateral investment 
promotion and 
protection agreements The provisions of such agreements 
guarantee investors from the other 
contracting party freedom to transfer and invest capital and any other sum 
related to the investments.  They also 
guarantee investors against the non-
commercial risks to which their 
investments are exposed.  Countries with which Uruguay 
has investment promotion and 
protection agreements. Indefinite Bilateral agreements designed to 
provide improved conditions of legal 
security for the investment of foreign capital in Uruguay. 
 
 
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