RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/LAO/3/Rev.1 
5 June 2008 
 
 (08-2630) 
Working Party on the 
Accession of the Lao PDR Original:   English 
 
 
 
ACCESSION OF THE LAO PDR 
 
Offer on Specific Commitments in Services  
 
Revision  
   The following submission, dated 30 May 2008, is  being circulated at the request of the 
Government of the Lao People's Democratic Republic (Lao PDR). 
 
_______________ 
  
 Lao PDR, as a least-developed country, h as presented this offer taking in account the 
Decision of the General Council on LDCs' accession of 10 December 2002, particularly with regard to 
the guidelines for market access negotiations.  Lao PDR requests Members to exercise restraint in 
seeking commitments on services trade from acceding LDCs, taking into consideration the levels of commitments undertaken by existing WTO LDC Memb ers, and to be commensurate with Lao PDR's 
development, financial and trade needs, in line w ith the spirit of Article IV and XIX of the GATS. 
 
 Lao PDR has also taken into consideration fl exibility provided for in the Modalities for LDCs' 
Negotiations, 3 September 2003.  Lao PDR also ur ges Members to facilitat e and accelerate its 
accession in accordance with paragraph 42 of the Doha Ministerial Deceleration.  
_______________ 
  
  WT/ACC/SPEC/LAO/3/Rev.1 
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 on Market Access Li mitations on National Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS (APPLICABLE TO A LL SECTORS INCLUDED IN THIS SCHEDULE) 
Land ownership  (3), (4) Non-Lao PDR natural and 
juridical persons are not allowed to own land but may own premises 
and lease land up to 75 years.  
Subsidies and investment incentives  (1), (2), (3), (4) Unbound with respect to 
subsidies, investment incentives and 
other state support measures, 
eligibility for which may be limited to particular regions, categories of 
persons, or enterprises.  
Commercial presence (3) To esta blish a commercial presence, 
a services provider must be incorporated in accordance with 
laws and regulations of Lao PDR. 
  
 
 (3) Unbound for measures related to 
publicly funded services including 
with respect to national treatment. 
 
 
 (3) Unbound for preferential measures 
related to bilateral investment 
treaties beyond the scope of MFN 
commitments in Part II of this 
Schedule including with respect to national treatment. (3) Foreign investors shall have an 
obligation to provide training, upgrade professional skills and 
transfer of technology, as well as to 
promote Lao PDR nationals to higher skilled and specialized 
positions, including managerial. 
 (3) Tax measures, generally pertaining 
to small and medium enterprises 
may result in a difference of treatment in favour of Lao PDR 
services and service suppliers.   
   WT/ACC/SPEC/LAO/3/Rev.1
 Page 3Modes of supply: (1) Cross-Border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Li mitations on National Treatment Additional Commitments 
Movement of natural persons providing 
services (4) Unbound, except for measures 
affecting the temporary entry and stay of natural persons who qualify 
under one of the following 
categories, and in all cases, the total number of foreign natural persons, 
including higher management, of 
any establishment shall not exceed 
10% of the total staff: 
 
A. Business visitors:
 
 
A natural person who: 
 - Enters Lao PDR to be engaged in 
activities related to representing a 
services supplier for the purpose of negotiating for the sale of the 
services of that supplier; 
- Stays in Lao PDR without receiving 
remuneration from sources within 
Lao PDR; and 
- Does not engage in making direct 
sales to the general public or 
supplying services. 
 
The temporary stay of the business visitor 
is subject to a maximum duration of stay of 60 days. (4) Unbound, except for measures 
concerning the categories of natural persons referred to in the market 
access column.  Unbound for all 
measures relating to social insurance schemes including 
inter alia  unemployment and 
pension benefits.   
  WT/ACC/SPEC/LAO/3/Rev.1 
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 on Market Access Li mitations on National Treatment Additional Commitments 
 B. Intra-Corporate Transferees:  
 Natural persons who have been 
employed by a juridical person of another 
Member outside Lao PD R for a period of 
not less than one year immediately 
preceding the request for transfer to 
Lao PDR, who seek temporary entry to provide services through commercial 
establishment of that juridical person in 
Lao PDR, who cannot be substituted by Lao PDR nationals, and who fall within 
one of the following categories: 
 (a) Executives
:  Natural persons within 
an organization who primarily 
direct the management of the organization, exercise wide latitude 
in decision-making, and receive 
only general supervision or 
direction from higher-level 
executives, the board of directors, or shareholders of the business.  
Executives would not directly 
perform tasks related to the actual supply of a servi ce or services of 
the organization; and    
   WT/ACC/SPEC/LAO/3/Rev.1
 Page 5Modes of supply: (1) Cross-Border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Li mitations on National Treatment Additional Commitments 
 (b) Managers :  Natural persons who 
possess knowledge at an advanced level of expertise or proprietary 
knowledge of a juridical entity 
product, service, research, equipment, techniques, or 
management, and who primarily 
direct the organization or a department of the organization; 
supervise and control the work of 
other supervisory, professional or managerial employees; have the 
authority to hire and fire or 
recommend hiring, firing or other personnel actions; and exercise 
discretionary authority over day-to-
day operations.  They do not include first-line supervisors, unless 
the employees supervised are 
professionals, nor do they include 
employees who primarily perform 
tasks necessary for the supply of the service. 
 
For the natural persons in the categories defined under intra-corporate transferees, 
temporary residency and work permit 
will be issued for 6 months which may be renewed every 6 months for up to 2 years 
as long as conditions indicated for each 
category are satisfied.    
  WT/ACC/SPEC/LAO/3/Rev.1 
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 on Market Access Li mitations on National Treatment Additional Commitments 
II. SECTOR-SPECIFIC COMMITMENTS 
1. BUSINESS SERVICES 
A. Professional Services 
(b) Accounting, auditing and 
bookkeeping services: 
- Financial auditing services 
(CPC 86211) 
- Accounting review services 
(CPC 86212) (1) Unbound. 
(2) None. (3) Unbound for 7 years after the date 
of accession.  Thereafter, foreign 
equity participation limited to 25% and joint venture with a Lao PDR 
national accountant who is a full 
member of Lao CPIA is required 
1. 
(4) Unbound. (1) Unbound. 
(2) None. (3) Unbound. 
 
  
 
 (4) Unbound.  
(c) Taxation consulting services 
(part of CPC 863) (1) None. 
(2) None. 
(3) Unbound for 5 years after the date 
of accession.  Thereafter, foreign 
equity participation limited to 49%. 
(4) Unbound. (1) None. 
(2) None. 
(3) Unbound.  
 
(4) Unbound.  
(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) None. 
 
  
 
(2) None.  
 
  
(3) Foreign equity participation limited 
to 49%. 
(4) Unbound, except as indicated in the 
horizontal section. (1) The service must be authenticated 
by an architect or engineer who has 
appropriate practicing certificate working in a juridical entity 
established in Lao PDR. 
(2) The service must be authenticated 
by an architect or engineer who has 
appropriate practicing certificate 
working in a juridical entity established in Lao PDR. 
(3) None. 
 (4) Unbound, except as indicated in the 
horizontal section.  
                                                      
1 For phased in commitments in this schedule, it is understood th at limitations indicated in sect oral headnotes and/or the horiz ontal section will apply at phase in.   
   WT/ACC/SPEC/LAO/3/Rev.1
 Page 7Modes of supply: (1) Cross-Border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Li mitations on National Treatment Additional Commitments 
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: 
- Maintenance and repair services of 
computer 
(part of CPC 84500) (1) None. 
(2) None. (3) Foreign equity participation limited 
to 49%. 
(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 
(b) Market research services 
(CPC 86401) (1) Unbound. 
(2) Unbound. (3) Unbound for 5 years after the date 
of accession.  Thereafter, foreign 
equity participation limited to 49%. 
(4) Unbound. (1) Unbound. 
(2) Unbound. (3) None. 
 
 
(4) Unbound.  
(c) Management consulting services: 
- General management consulting 
services 
(CPC 86501) 
- Marketing management consulting 
services 
(CPC 86503) (1) None. 
(2) None. (3) Unbound for 5 years after the date 
of accession.  Thereafter, foreign 
equity participation limited to 49%. 
(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  
- Multi-modal courier services  
(CPC 75121) (1) None. 
(2) None. (3) Unbound for 5 years after the date 
of accession.  Thereafter, foreign 
equity participation limited to 49%. 
(4) Unbound. (1) None. 
(2) None. (3) None. 
 
 (4) Unbound.   
  WT/ACC/SPEC/LAO/3/Rev.1 
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 on Market Access Li mitations on National Treatment Additional Commitments 
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). 
The following services (a-o) can be 
supplied only on a facilities basis, for 
public use, with regard to local, national long-distance services: 
(a) Voice telephone services 
(CPC 7521)  
(b) Packet-switched data transmission 
services 
(CPC 7523
**) 
(c) Circuit-switched data transmission 
services 
(CPC 7523**) 
(d) Telex services 
(CPC 7523**) 
(e) Telegraph services 
(CPC 7522) 
(f) Facsimile services 
(CPC 7521**+ 7529**) 
(g) Private leased circuit services 
(CPC 7522**+7523**) 
(h) Electronic-mail 
(CPC 7523**) 
(i) Voice mail 
(CPC 7523**) 
(j) Online information and data base 
retrieval (CPC 7523**) 
(k) Electronic data interchange (EDI) 
(CPC 7523**)  
(l) Enhanced/value-added facsimile 
services, including store and 
forward, store and retrieve (CPC 7523**) (1) Unbound for 3 years after the date 
of accession.  Thereafter, none. 
(2) None. (3) Only through acquisition of existing 
operators and foreign equity 
participation limited to 49% for 7 years after the date of accession.  
Thereafter, commercial presence for 
new investments will be allowed with foreign equity participation 
limited to 60%. 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound for 3 years after the date 
of accession.  Thereafter, none. 
(2) None. (3) None as phased-in in the market 
access column. 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.  
                                                      
** The (**) indicates that the service specified constitutes only a part of the total range of activities covered by the CPC conco rdance (e.g. voice mail is only a component of 
CPC item 7523).  
   WT/ACC/SPEC/LAO/3/Rev.1
 Page 9Modes of supply: (1) Cross-Border supply  (2) Consumption abroad  (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 (including transaction 
processing) 
(CPC 843**) 
(o) Others: 
- Terrestrial-based mobile phone 
services (1) Unbound for 3 years after the date 
of accession.  Thereafter, none. 
(2) None. 
(3) Only through acquisition of existing 
operators and foreign equity participation limited to 49% for 
7 years after the date of accession.  
Thereafter, commercial presence for new investments will be allowed 
with foreign equity participation 
limited to 60%. 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound for 3 years after the date 
of accession.  Thereafter, none. 
(2) None. 
(3) None as phased-in in the market 
access column. 
 
 
  
 
 (4) Unbound, except as indicated in the 
horizontal section.  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
A. General construction work for 
buildings, with contract value US$1 million or more 
(CPC 512) 
B. General construction work for civil 
engineering, with contract value 
US$1 million or more (CPC 5131-5133) 
 
C. Installation and assembly work, 
with contract value US$1 million or 
more: 
- Assembly and erection of 
prefabricated construction 
(CPC 51400) 
 D. Building completion and finishing 
work, with contract value 
US$1 million or more: 
- Ornamentation fitting work 
(CPC 51770) 
 E. Other: 
- Rental services related to equipment 
for construction or demolition of 
buildings works with operator 
(part of CPC 518) (1) Unbound. 
(2) None. (3) Foreign equity participation limited 
to 40%. 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound. 
(2) None. (3) None. 
 
(4) Unbound, except as indicated in the 
horizontal section.   
  WT/ACC/SPEC/LAO/3/Rev.1 
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 on Market Access Li mitations on National Treatment Additional Commitments 
4. DISTRIBUTION SERVICES 
 The distribution of goods under the Controlled List of the Ministry of Industry and Commerce is excluded from commitments in t he distribution sector. 
B. Wholesale trade services 
(CPC 6111, 6113, 6121)  (1) Unbound. 
(2) None. 
(3) Unbound for 7 years after the date 
of accession.  Thereafter, foreign equity participation limited to 25%. 
Subject to meeting economic need 
tests. 
(4) Unbound. (1) Unbound. 
(2) None. 
(3) Unbound. 
  
 
 (4) Unbound.  
D. Franchising 
(part of CPC 8929)2 (1) Unbound. 
(2) None. 
(3) Unbound for 7 years after the date 
of accession.  Thereafter, subject to 
meeting economic need tests. 
(4) Unbound. (1) Unbound. 
(2) None. 
(3) Unbound.  
 
(4) Unbound.  
5. PRIVATE EDUCATIONAL SERVICES 
 The education curriculum and contents must be approved by the Ministry of Education of Lao PDR. 
 With respect to C and D below, the commitments cover only t echnical, natural sciences and technology, business administration and business studies, economics, 
accounting, international law and language training fields. 
 The scope of private education services co ncerns only fully-privately funded services. 
B. Secondary education services 
(part of CPC 922) 
C. Higher education services 
(part of CPC 923) 
D. Adult education 
(part of CPC 924) 
E. Other education services: 
- Short term foreign language 
training only 
(part of CPC 929) (1) Unbound. 
(2) None. (3) Foreign equity participation limited 
to 40%. 
(4) Unbound, except as indicated in the 
horizontal section (1) Unbound. 
(2) None. (3) Unbound. 
 
(4) Unbound, except as indicated in the 
horizontal section  
                                                      
2 As related to the provision of a distribut ion service subject to a specific commitment.  
   WT/ACC/SPEC/LAO/3/Rev.1
 Page 11Modes of supply: (1) Cross-Border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Li mitations on National Treatment Additional Commitments 
6. ENVIRONMENTAL SERVICES 
 Services considered as public utilities at a national or loca l level may be subject to public monopolies or to exclusive right s granted to private operators. 
C. Protection of ambient air and 
climate 
(CPC 9404) 
D. Remediation and cleanup of soil 
and water 
(part of CPC 9406) 
E. Noise and vibration abatement 
(CPC 9405) (1) Unbound. 
(2) None. 
(3) Foreign equity participation limited 
to 49%. 
(4) Unbound. (1) Unbound. 
(2) None. 
(3) Unbound. 
 (4) Unbound.  
7. FINANCIAL SERVICES 
 Access by foreign services suppliers and the provision of new fi nancial services within the scope of the commitments below and  that have not yet been provided by the 
private sector in Lao PDR at the date of accession, may be subject to measures adop ted for prudential reasons. 
 Representative offices may not be engaged in commercial activities.  Direct branching is not allowed.  Financial institutions in Lao PDR must adopt a specific legal form. 
 All the commitments are subject to entry requirements, domestic  laws, rules and regulations a nd the terms and conditions of th e Bank of Lao PDR, the Ministry of Finance 
and/or any other competent authority in Lao PDR, as the case may be, which are consiste nt with Article VI of the GATS and parag raph 2 of the Annex on Financial Services. 
A. All insurance and insurance-related services 
 Insurance companies are restricted from of fering both Life and Non-life insurance serv ices.  Excluded from the scope of these commitments are compulsory insurance, 
including but not limited to moto r vehicle insurance, collective accident insurance for workers. 
 
(i) Direct Insurance  
 (A) Life insurance 
 (B) Non-life insurance (1) Unbound. 
(2) Unbound. 
(3) Unbound for 7 years after the date 
of accession.  Thereafter, foreign equity participation limited to 25%. 
(4) Unbound. (1) Unbound. 
(2) Unbound. 
(3) Unbound. 
  
(4) Unbound.  
(ii) Reinsurance and retrocession (1) None. 
(2) None. (3) Unbound. 
(4) Unbound. (1) None. 
(2) None . (3) Unbound. 
(4) Unbound.  
(iv) Services auxiliary to insurance: 
- Actuarial services only (1) Unbound. 
(2) Unbound. (3) Unbound for 7 years after the date 
of accession.  Thereafter, foreign 
equity participation limited to 25%. 
(4) Unbound. (1) Unbound. 
(2) Unbound. (3) Unbound. 
 
 (4) Unbound.   
  WT/ACC/SPEC/LAO/3/Rev.1 
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 on Market Access Li mitations on National Treatment Additional Commitments 
B. Banking and other financial s ervices (excluding insurance) 
 Commitment is with respect to commercial banking only and limited to financial institutions licensed to provide banking servic es.  Foreign juridical person must 
incorporate as either a joint stock or limited liability company, but may not incorporate as a sole ownership limited liability  company. 
(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: 
- money market instruments 
(cheques, bills, certificates of deposits, etc.); and 
- foreign exchange. (1) Unbound. 
(2) Unbound. 
(3) Unbound for 7 years after the date 
of accession.  Thereafter, foreign 
equity participation limited to 25%. 
(4) Unbound, except for executives and 
managers as per conditions in the 
horizontal section. (1) Unbound. 
(2) Unbound. 
(3) Higher technology is required for 
foreign banking services suppliers. 
 
(4) Unbound, except for executives and 
managers as per conditions in the 
horizontal section.  
8. PRIVATE HEALTH RELATED  AND SOCIAL SERVICES 
 (Other than those lis ted under II.1.A.h-j.) 
 The scope of private health related and social serv ices concerns only fully-p rivately funded services. 
A. Private hospital services 
(Modern hospital with more than 
100 beds in big cities only) (part of CPC 93110) (1) Unbound. 
(2) None. 
(3) Foreign equity participation limited 
to 49%. 
(4) Unbound, except for executives and 
managers as per conditions in the horizontal section. (1) Unbound. 
(2) None. 
(3) Unbound.  
(4) Unbound, except for executives and 
managers as per conditions in the horizontal section.   
   WT/ACC/SPEC/LAO/3/Rev.1
 Page 13Modes of supply: (1) Cross-Border supply  (2) Consumption abroad  (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Li mitations on National Treatment Additional Commitments 
9. TOURISM AND TRAV EL RELATED SERVICES 
A. Hotels and rest aurant services: 
- Hotel lodging services 
(CPC 64110) 
- Beverage serving services without 
entertainment (CPC 64310) (1) None. 
(2) None. (3) Establishment limited to hotels with 
3 stars rating or higher and subject 
to meeting economic need tests
3 
Foreign equity participation limited 
to 49%. 
(4) Unbound, except as indicated in the 
horizontal section and only with 
respect to hotels with 3 star rating 
or higher. (1) None. 
(2) None. (3) None with respect to the scope of 
the mode 3 commitment in the 
market access column. 
 
 
(4) Unbound, except as indicated in the 
horizontal section and only with 
respect to hotels with 3 star rating 
or higher.  
B. Travel agencies and tour operators 
services 
(CPC 74710)  (1) None. 
(2) None. 
(3) Foreign equity participation limited 
to 49%. 
 
(4) Unbound, except for executives and 
managers as per conditions in the 
horizontal section. (1) None. 
(2) None. 
(3) Foreign service supplying 
enterprises can only do inbound services. 
(4) Unbound, except for executives and 
managers as per conditions in the 
horizontal section.  
 
                                                      
3 Such assessment may take into account, inter alia , the existing tourism infrastructure, environmental and development impact on the local community.  
  WT/ACC/SPEC/LAO/3/Rev.1 
Page 14 List of Article II (MFN) Exemptions  
 
Lao PDR's Article II (MFN) Exemption List w ill be submitted at a later point in time. 
 
 
__________