RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/VNM/8/Rev.1 
19 October 2006 
 (06-5059) 
Working Party on the  
Accession of Viet Nam  
 
 
   
WORKING PARTY ON THE ACCESSION OF VIET NAM 
 
Draft Schedule of Specific Commitments on Trade in Services
 
 
Revision  
   
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 2 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS 
ALL SECTORS INCLUDED IN THIS 
SCHEDULE (3) None, except:  
  Unless otherwise specified in each 
specific sector or sub-sector of this 
Schedule, foreign enterprises are allowed to establish commercial 
presence in Viet Nam in the form of 
business co-operation contract
1, 
joint venture enterprise, 100% 
foreign-invested enterprise. 
 
Representative offices of foreign 
service suppliers are permitted to be established in Viet Nam, but they 
shall not engage in any direct profit-
making activities
2. 
 
Unless otherwise indicated in each 
specific sector or sub-sector of this Schedule, the establishment of 
branches is unbound.  
 (3) None, except:   
  Eligibility for subsidies may be 
limited to Vietnamese service 
suppliers, i.e. to juridical persons established within the territory of 
Viet Nam, or a part thereof.  The 
granting of one-time subsidization 
to promote and facilitate the process 
of equitisation is not in breach of this commitment.  Unbound for 
subsidies for Research and 
Development. Unbound for subsidies in the Health, Education 
and Audio-visual sectors.  Unbound 
for subsidies aimed at promoting the welfare and employment of ethnic 
minorities.   
  
 
  
 
 
 The conditions of ownership, 
operation and juridical form and 
scope of activities as set out in the 
respective licenses or other form of 
approval establishing or authorizing 
the operation or supply of services 
by an existing foreign service 
supplier shall not be made more 
restrictive than they exist as of the 
date of Viet Nam's accession to the 
WTO.    
                                                      
1 Business co-operation contract is a document which is signed by two or more parties (of which at least one party must be Vietn amese legal entity and one party must be 
foreign legal entity) and which stipulates the responsibilities of , and the sharing of business results between, the parties fo r the purpose of conducting investment and business in 
Viet Nam without creating a legal entity. 
2 Representative office is a subordinate unit of foreign enterprise s, established under the Vietnamese law in order to seek, pro mote trade and tourism opportunities but is 
not allowed to engage in any direct profit-making activities.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 3Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 Foreign-invested enterprises shall 
be permitted by competent 
authorities of Viet Nam to lease the 
land to carry out their investment projects.  The land leasing period 
shall correspond to the time of 
operation of those enterprises and shall be stipulated in their 
investment licenses and shall be 
extended whenever the time of operation of those enterprises is 
extended by competent authorities.  
 
Foreign service suppliers are 
permitted to make capital 
contribution in the form of buying shares of Viet Nam's enterprises.  In 
this case, the total equity held by 
foreign investors in each enterprise 
may not exceed 30% of the 
enterprise's chartered capital unless otherwise provided by Viet Nam's 
laws or authorized by Viet Nam's 
competent authority.   
One year after accession, the 30% 
foreign equity limitation for acquisition of Vietnamese 
enterprises shall be eliminated, 
except for capital contribution in the form of buying shares of joint-
stock commercial banks, and except 
for the sectors not committed in this Schedule. For the other sectors and 
sub-sectors committed in this 
Schedule, the level of equity held by foreign investors in acquisition 
of Vietnamese enterprises shall be 
corresponding to the limitations on 
foreign capital participation set 
forth therein, if any, including the    
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 4 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 limitations in the form of 
transitional periods, where 
applicable.   
 (4) Unbound, except measures relating 
to entry and temporary stay of 
natural persons who fall in one of the following categories: 
 
(a) Intra-corporate transferees
 
 
Managers, executives and 
specialists, as defined hereunder, of 
a foreign enterprise which has 
established a commercial presence 
in the territory of Viet Nam, 
temporarily moving as intra-
corporate transferees  to that 
commercial presence and who have 
been previously employed by the 
foreign enterprise for at least one 
year,  shall be granted entry and a 
stay permit for an initial period of 
three years which may be extended 
subject to the term of operation of 
those entities in Viet Nam. At least 
20% of the total number of 
managers, executives and 
specialists shall be Vietnamese 
nationals. However, a minimum of 
3 non-Vietnamese managers, 
executives and specialists shall be 
permitted per enterprise.  
 
Managers and executives are those 
who primarily direct the 
management of the foreign 
enterprises which have established 
commercial presence in Viet Nam, 
receiving only general supervision 
or direction from the board of  
 
 
 (4) Unbound, except as indicated in 
market access column.  
  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 5Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
directors or stockholders of the 
business or their equivalent, 
including directing the 
establishment or a department or 
subdivision of the establishment, 
supervising and controlling the 
work of other supervisory, 
professional or managerial 
employees, having the authority 
personally to hire and fire or 
recommend hiring, firing or other 
personnel actions, and who do not 
directly perform tasks concerning 
the actual supply of the services of 
the establishment. 
 
Specialists are natural persons 
working within an organization who 
possess knowledge at an advanced 
level of expertise and with 
knowledge of the organization's 
services, research equipment, 
techniques or management.  In 
assessing such knowledge, account 
will be taken not only of knowledge 
specific to the commercial 
presence, but also of whether the 
person has a high level of skills or 
qualification referring to a type of 
work or trade requiring specific 
technical knowledge.  Specialists 
may include, but are not limited to, 
members of licensed professions.  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 6 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (b) Other personnel  
 
 Managers, executives and 
specialists, as defined in (a) above, 
who cannot be substituted by 
Vietnamese and who are employed 
outside Viet Nam's territory by a 
foreign enterprise which has 
established a commercial presence 
in the territory of Viet Nam with a 
view to participating in the foreign 
enterprise's activities in Viet Nam, 
shall be granted entry and a stay 
permit in conformity with the term 
of the concerned employment 
contract or for an initial period of 
three years whichever is shorter, 
which may be extended subject to 
the employment contract between 
them and the commercial presence.    
  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 7Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (c) Service sales persons  
 
Persons not based in the territory of 
Viet Nam and receiving no 
remuneration from a source located 
within Viet Nam, and who are 
engaged in activities related to 
representing a service provider for 
the purpose of negotiating for the 
sale of the services of that provider 
where:  (i) such sales are not 
directly made to the general public; 
and (ii) the salesperson is not 
directly engaged in supplying the 
service. The stay of these 
salespersons is limited to a 90-day 
period. 
 (d) Persons responsible for setting up a 
commercial presence  
 
Managers and executives (as 
defined in (a) above) within a 
juridical person, who are 
responsible for the setting up, in 
Viet Nam, of a commercial 
presence of a service provider of a 
Member when (i) these people are 
not engaged in making direct sales 
or supplying services; and (ii) the 
service provider has its principal 
place of business in the territory of 
a WTO Member other than 
Viet Nam and has no other 
commercial presence in Viet Nam. 
The stay of these persons is limited 
to a 90-day period.    
  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 8 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (e) Contractual service suppliers (CSS)  
 
Natural persons who are employees 
of a foreign enterprise having no 
commercial presence in Viet Nam 
may enter and stay in Viet Nam for 
a period of 90 days or for the 
duration of the contract, whichever 
is less provided that the following 
conditions and requirements shall 
be applied:  
  - The foreign enterprise has 
obtained a service contract 
from a Vietnamese enterprise engaged in business operation 
in Viet Nam. The competent 
authority of Viet Nam must be 
able to establish the necessary 
procedures to guarantee the bona fide character of the 
contract.  
 - These persons must possess: 
(a) a university degree or a 
technical qualification 
document demonstrating knowledge of an equivalent 
level; (b) professional 
qualifications where this is required to exercise an activity 
in the sector concerned 
pursuant to the laws and regulations of Viet Nam; and 
(c) at least 5 years of 
professional experience in the sector.  
 - The number of these persons 
covered by the service contract 
shall not be larger than 
necessary to fulfil the contract, as it may be decided by the    
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 9Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
laws and regulations and 
requirement of Viet Nam.  
 - These persons should have 
been employed by the foreign enterprise having no 
commercial presence in 
Viet Nam for a period of no less than 2 years and have met 
the requirements prescribed for 
"specialist" above.  
 
The entry of these persons is allowed for 
computer and related services (CP 841-845, 849) and engineering 
services (CPC 8672).  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 10 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
II. SECTOR-SPECIFIC COMMITMENTS 
1. BUSINESS SERVICES 
A. Professional Services 
(a) Legal services  
(CPC 861, excluding: 
 - participation in legal 
proceedings in the capacity of 
defenders or representatives of 
their clients before the courts 
of Viet Nam; 
-  legal documentation and 
certification services of the 
laws of Viet Nam) 
 (1) None. 
(2) None. 
(3) Foreign lawyers organizations
3 are 
permitted to establish commercial 
presence in Viet Nam in the 
following forms:  
 
- Branches of  foreign lawyers 
organizations; 
- Subsidiaries of foreign lawyers 
organizations; 
- Foreign law firms4; 
- Partnerships between foreign 
lawyers organizations and Viet Nam's law partnerships. 
 
 Commercial presences of foreign 
lawyers organizations are permitted 
to make consultations on 
Vietnamese laws if the consulting lawyers have graduated from a 
Vietnamese law college and satisfy 
requirements applied to like Vietnamese law practitioners. 
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None.   
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.  
 
  
                                                      
3 A "foreign lawyers organization" is an organization of practicing lawyers established in any commercial corporate form in a fo reign country (including firms, 
companies, corporations, etc.) by one or more foreign lawyers or law firms.   
4 Foreign law firm is an organization established in Viet Nam by one or more foreign lawyers organizations for the purpose of pr acticing law in Viet Nam.    
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 11Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(b) Accounting and auditing and 
bookkeeping services  
 (CPC 862) (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)  Taxation services  
 (CPC 863)  (1) None. 
(2) None. 
(3) None, except: 
 
 For the period of 1 year from the 
date of accession, the licensing shall be made on the case by case basis 
and the number of service providers 
shall be decided by Ministry of Finance subject to the need and 
development scope of Viet Nam's 
market
5. 
  
 For the period of 1 year from the 
date of accession, foreign-invested enterprises providing taxation 
services are only permitted to 
supply services to foreign-invested enterprises and foreign funded 
projects in Viet Nam.
 
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
 
 
  
 
  
 
  
 
  
 
  
 
 (4) Unbound, except as indicated in the 
horizontal section.  
                                                      
5 The main criteria include the number and the operation of enterprises in the market and their impact on the stability of the m arket and the economy.  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 12 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(d) Architectural services  
 (CPC 8671) (1) None. 
(2) None. 
(3) None, except: 
  For the period of 2 years from the 
date of WTO accession, 100% 
foreign-invested enterprises may only provide services to foreign-
invested enterprises in Viet Nam.  
 Foreign enterprises have to be 
juridical persons of a WTO 
Member.  
 (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) Engineering services  
 (CPC 8672)  
(f) Integrated engineering services  
 (CPC 8673) (1) None. 
(2) None. (3) None, except: 
 
 For the period of 2 years from the 
date of WTO accession, 100% 
foreign-invested enterprises may 
only provide services to foreign-invested enterprises in Viet Nam. 
 Foreign enterprises have to be 
juridical persons of a WTO Member.  
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) None, except: 
 
 The supply of services related to 
topographical, geotechnical, hydro 
geological and environmental 
surveys and technical surveys for urban-rural development planning, 
sectoral development planning are 
subject to the authorization of the Government of Viet Nam
6. 
 
(4) Unbound, except as indicated in the 
horizontal section.  
                                                      
6 For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national secur ity and public order reasons that would be 
justified under Article XIV and Article XIV bis of the GATS.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 13Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(g) Urban planning and urban landscape 
architectural services  
 (CPC 8674) (1) None. 
 
 
  
 
  
(2) None. 
(3) None, except:  
 After 2 years from the date of 
accession, 100% foreign-invested enterprises may be established.  
 For the period of 2 years from the 
date of WTO accession, 100% foreign-invested enterprises may 
only provide services to foreign-
invested enterprises in Viet Nam. 
 Foreign enterprises have to be 
juridical persons of a WTO Member.   
(4) Unbound, except as indicated in the 
horizontal section. (1) None, except the service must be 
authenticated by an architect who 
has appropriate practicing certificate 
working in a Vietnamese architectural organization which has 
juridical entity status, and comply 
with relevant laws and regulations of Viet Nam. 
(2) None. 
(3) None, except the responsible  foreign 
architects working in foreign-
invested enterprises must have the 
professional practicing certificate granted or recognized by the 
Government of Viet Nam. 
 In some areas, subject to the 
regulations of the Government of 
Viet Nam for national security and 
social stability purposes, foreign 
service suppliers may not be 
permitted to provide this service
7.  
 
(4) Unbound, except as indicated in the 
horizontal section.  
(i) Veterinary services   
 (CPC 932)8 (1) None. 
(2) None. (3) Access is granted to natural persons 
exclusively for the conduct of 
private professional practice and 
under the authorization by the 
veterinary authorities.  
(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 For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national secur ity and public order reasons that would be 
justified under Article XIV and Article XIV bis of the GATS. 
8 Excluding keeping micro-organism strain for veterinary.  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 14 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
B. Computer and related servi ces (CPC 841-845, CPC 849)  
 (1) None. 
(2) None. (3) None, except: 
 
 For the period of 2 years from the 
date of WTO accession, 100% 
foreign-invested enterprises may 
only provide services to foreign-
invested enterprises in Viet Nam.   
  After 3 years from the date of 
accession, branching is allowed.   
 (4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) None, except that the chief of the 
branch has to be a resident in 
Viet Nam. 
 
 
 
 
  
 
 (4) Unbound, except as indicated in the 
horizontal section.  
C. Research and Development Services  
(a) R&D services on natural sciences 
 (CPC 851) (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  
(b) Relating to aircraft  
 (CPC 83104) (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 83109) (1) Unbound, except for industrial 
machinery and equipment9:  None. 
(2) None. 
(3) Unbound. 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound, except for industrial 
machinery and equipment:  None. 
(2) None. 
(3) Unbound. 
(4) Unbound, except as indicated in the 
horizontal section.  
                                                      
9 Excluding mining and oil field equipment; commercial radio, television and communication equipment.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 15Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
F. Other Business Services 
(a) Advertising services  
 (CPC 871, excluding advertising for 
cigarettes) (1) None. 
(2) None. (3) None, except: 
 
 Upon accession, foreign service 
suppliers are permitted to establish 
joint venture or business 
cooperation co ntract with 
Vietnamese partners who are legally 
authorized to do advertising services.  
 
 Upon accession, joint ventures shall 
be allowed with foreign capital 
contribution not exceeding 51% of 
the legal capital of the joint venture. As of 1 January 2009, there shall be 
no limitation on foreign capital 
contribution in the joint ventures. 
 
(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 advertising for wines and spirits shall 
be subject to State regulations, which are applied on a non-discriminatory basis.  
(b) Market research services   (CPC 864, excluding 86402) (1) None. 
(2) None. 
(3) None, except: 
  Upon accession joint ventures shall 
be allowed with foreign capital 
contribution not exceeding 51% of the legal capital of the joint venture. 
As of 1 January 2009, 100% 
foreign-invested enterprises shall be permitted.  
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.   
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 16 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(c) Management consultant services 
(CPC 865) (1) None. 
(2) None. 
(3) None. 
 After 3 years from the date of 
accession, branching is allowed.   
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None, except that the chief of the 
branch has to be a resident in Viet Nam.   
(4) Unbound, except as indicated in the 
horizontal section.  
(d)  Services related to management 
consulting  
 
- CPC 866, except CPC 86602 - Arbitration and conciliation 
services for commercial disputes 
between businesses  
  (CPC 86602**) (1) None. 
(2) None. 
(3) None, except that:  
  After 3 years from the date of 
accession, branching is allowed. 
  For CPC 866 except CPC 86602: 
for the period of 1 year from the 
date of accession: only in the form of joint venture or business 
cooperation contract. Thereafter: 
none. 
 
 For Arbitration and conciliation 
services for commercial disputes between businesses (CPC 86602**): 
for the period of 3 years from the 
date of accession: unbound.  Thereafter: none.  
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None, except  that the chief of the 
branch has to be a resident in Viet Nam.   
 
  
 
  
 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.   
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 17Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(e) Technical testing and analysis 
services  
 (CPC 8676, excluding conformity 
testing of transport vehicles and certification of transport vehicles) (1) Unbound. 
(2) None. 
(3) None, except where Viet Nam 
allows private suppliers access to a sector previously closed to private 
sector competition on the grounds 
that the service had been supplied in the exercise of governmental 
authority, joint ventures to supply 
such service shall be allowed without limitation on foreign 
ownership 3 years after such access 
to private sector competition is allowed.  Five years after those 
private sector services suppliers 
have been granted such access; none. 
 
Access to certain geographic areas 
may be restricted for national 
security reasons.  
(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) Services incidental to agriculture, 
hunting and forestry  
 (CPC 881)10  (1) None. 
(2) None. (3) None, except: 
 
 Only in the form of joint-venture or 
business co-operation contract.  
Foreign capital contribution may not 
exceed 51% of the legal capital of the joint venture. 
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) None, except: 
 
 Access to certain geographical areas 
may be restricted.
11  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.   
                                                      
10 Excluding services relating to investigation, evaluation and ex ploitation for natural forest including exploitation of woods a nd wild, rare and precious animals hunting 
and trapping, aerial photographing, aerial seed planting and aeria l chemicals spraying and dusting , micro-bial plant, animal ge netic resource in agriculture.  For the avoidance of 
ambiguity, animal husbandry and the improvement of breeding stock are included in this commitment.  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 18 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(h)  Services incidental to mining (CPC 883) 
 
1.  The commitments specified hereunder are not understood to cover the following activities: supply of equipment, materials an d chemicals, supply base services, 
offshore/marine support vessels, accommodation and catering, helicopter services. 
2.  The commitments specified hereunder are made without prejudice to the rights of the Government of Viet Nam to set out the n ecessary regulations and procedures to 
regulate the oil and gas related activities carried out within the territory or jurisdiction of Viet Nam in full conformity wit h the rights and obligations of Viet Nam under 
the GATS.  
 (1)  None, except: companies without a 
commercial presence may be 
required to be registered with the 
competent authority of the Government of Viet Nam under the 
terms outlined in Viet Nam's 
applicable laws. 
(2) None. 
(3) None, except:  
 
 Upon accession, joint ventures with 
foreign capital contribution not 
exceeding 49% shall be permitted. After 3 years from the date of 
accession, this limitation shall be 
51%.  Two years thereon, 100% foreign-invested enterprises shall be 
permitted.
  
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None, except as indicated in market 
access column.  
 
  
 
 (2) None. 
(3) None, except as indicated in the 
market access column.  
 
 
  
 
  
 
 (4) Unbound, except as indicated in the 
horizontal section.  
                                                                                                                                                                                                                                                                    
11 For greater transparency, this allows the maintenance or adoption of limitations or restrictions for national security and pub lic order reasons in accordance with 
Article XIV and Article XIV bis of the GATS.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 19Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(i) Services incidental to manufacturing  
(CPC 884 and 885) (1) None. 
(2) None. 
(3) None, except:  
  After 3 years from the date of 
accession, only joint ventures with 
foreign capital contribution not exceeding 50% shall be permitted.  
Five years thereon: 100% foreign-
invested enterprises shall be permitted.  
 
(4) Unbound, except as indicated in the 
horizontal section.  (1) None. 
(2) None. 
(3) Unbound. 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.  
 
(m) Related scientific and technical 
consulting services12 
(CPC 86751, 86752 and 86753 only)  
 (1) None, except: companies without a 
commercial presence  may be 
required to be registered with the competent authority of the 
Government of Viet Nam under the 
terms outlined in Viet Nam's applicable laws.  
(2) None. 
(3) None, except: 
 
 Upon accession, joint ventures with 
foreign capital contribution not exceeding 49% shall be permitted. 
After 2 years from the date of 
accession, this limitation shall be 
51%.  Two years thereon, 100% 
foreign-invested enterprises shall be permitted. 
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None, except as indicated in the 
market access column. 
  
 
  
(2) None. 
(3) None, except as indicated in the 
market access column.  
 
  
 
 
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.   
                                                      
12 The supply of services related to prosp ecting, surveying, exploration and exploitati on is subject to the applicable laws and r egulations of Viet Nam.    
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 20 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(n) Maintenance and repair of 
equipment (not including maritime 
vessels, aircraft or other transport 
equipment)  (CPC 633) (1) None. 
(2) None. 
(3) None, except:  
 Upon accession, joint ventures with 
foreign capital contribution not 
exceeding 49% shall be permitted. 
After 3 years from the date of accession, this limitation shall be 
51%. Two years thereon, 100% 
foreign-invested enterprises shall be permitted.  
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None, except as indicated in the 
market access column.  
 
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section.  
 
2. COMMUNICATION SERVICES 
B. Courier Services (CPC 7512**) 
 
*  Express delivery services13, i.e. 
services consisting of collection, sorting, 
transport and delivery, whether for 
domestic or  foreign destination, of: 
(a) Written communication14, on any 
kind of physical medium, including: 
 - Hybrid mail service; 
 - Direct mail.  Except for the handling of items of 
written communication the price of 
which is less than: 
 - 10 times the tariff for the 
handling of a standard domestic 
letter in the first weight level for domestic shipments; 
 - US$9 for international 
shipments; 
 provided that the gross weight of 
these items is less than 2,000 grams. 
(b) Parcels
15 and other goods. 
* Handling of non-addressed items. (1) None.16  
(2) None. (3) None, except that foreign ownership 
in joint ventures may be limited to 
51% within the first 5 years after 
accession.  
  After 5 years from the date of 
accession, 100% foreign-invested 
enterprises shall be permitted. 
 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
 
 
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section. Services and services suppliers of any 
other Member shall be accorded treatment no less favourable than the 
treatment accorded to the Vietnamese 
Post Office or its subsidiaries for its 
competitive activities. 
                                                      
13 Express delivery services may include, in addition to greater speed and reliability, value added elements such as collection f rom point of origin, personal delivery to 
addressee, tracing and tracking, possibility of changing the destination and address in transit, confirmation of receipt.    
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 21Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
C. Telecommunication services 
 
Commitments hereunder are made in accordance with "Notes for Sc heduling Basic Telecom Services Commitments" (S/GBT/W/2/REV.1) a nd "Market Access Limitations on 
Spectrum Availability" (S/GBT/W/3).  For the purpose of these commitments, a "non-facilities based service supplier" means a se rvice supplier which does not own 
transmission capacity but contracts for such  capacity including submarine cable capacity , including on a long-term basis, from a facilities-based supplier. A non facilities-based 
supplier is not otherwise excluded from owning telecommunications  equipment within their premises and permitted public service provision points (POP).  
Basic telecommunication 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 7523**)  
(f) Facsimile services  
 (CPC 7521** + 7529**)  
(g) Private leased circuit services  
 (CPC 7522** + 7523**) (1) None, except:  
 
 Wire-based and mobile terrestrial 
services :  Service must be offered 
through commercial arrangements with an entity established in Viet 
Nam and licensed to provide 
international telecommunication services. 
 
 Satellite-based services: Subject to 
commercial arrangements with 
Vietnamese international satellite 
service suppliers duly licensed in Viet Nam, except satellite-based 
services offered to: 
 (1) None. 
 
 
 
  
 
  
 
  
 
  Viet Nam undertakes the obligations in 
the Reference Paper attached hereto.  
 
For consortium submarine cable links 
where Viet Nam is member, foreign service suppliers shall be permitted to 
control fully-owned submarine cable 
transmission capacity (e.g. IRU or consortium ownership) terminating at a 
licensed cable landing station in 
Viet Nam, and to provide such capacity to international facilities-based service 
suppliers licensed in Viet Nam. 4 years 
after accession foreign service suppliers shall be permitted to provide such  
capacity to international VPN and IXP 
service suppliers licensed in Viet Nam. 
                                                                                                                                                                                                                                                                    
14 Written communication includes letters, postcards, hand writings, or printed matters such as books, newspapers, periodicals, m agazines, or commercial documents 
such as bills and invoices, etc. 
15 Books, catalogues are included hereunder. 
16 The cross-border supply of service can be  performed in association with a local service provider for the collection or deliver y.  
  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 22 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(o*)  Other services 
 
- Videoconference services  
 (CPC 75292) - Video Transmission services, 
excluding broadcasting
17  
- Radio based services includes:  + Mobile telephone (terrestrial and 
satellite) 
 + Mobile data (terrestrial and 
satellite) 
 + Paging 
 + PCS  + Trunking 
- Internet Exchange Service (IXP)
18 - Upon accession : off-shore/on 
sea based business customers, 
government institutions, 
facilities-based service suppliers, radio and television 
broadcasters, official 
international organization' representative offices, 
diplomatic representatives and 
consulates, high tech and software development parks 
who are licensed to use satellite-
earth stations; 
- Three years after accession: 
multinational  companies
19, 
which are licensed to use satellite-earth stations.  
 
(2) None. 
(3) None, except:  
  
 
 
  
 
  
 
  
 
  
 
  
 
(2) None. 
(3) None.  
  Non facilities-based services:   Upon 
accession joint ventures with 
telecommunications service 
suppliers duly licensed in Viet Nam 
will be allowed.  Foreign capital 
contribution shall not exceed 51% 
of legal capital of the joint ventures. 
Three years after accession:  joint 
venture will be allowed without 
limitation on choice of partner.  
Foreign capital contribution shall 
not exceed 65% of legal capital of 
the joint ventures.   
 
 
  
 
  
 
 
 
   
                                                      
17 Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme sig nals to the general public, but does not 
cover contribution links between operators. 
18 Services providing internet access service (IAS) suppliers with  connection between them and to the international Internet back bone. 
19 A multinational is a corporation which: a) has a commercial presence in Viet Nam; b) operates in at least one other WTO member ; c) has been in operation for at least 
5 years; d) is publicly listed on the stock exchange of a WTO member; and e) is licensed to use satellite services in at least one WTO Member.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 23Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 Facilities-based services :  Upon 
accession, joint venture with 
telecommunications service 
suppliers duly licensed in Viet Nam will be allowed. Foreign capital 
contribution shall not exceed 49% 
of legal capital of the joint ventures.  
 
 51% gives management control of 
the joint venture.  
 
 In the telecommunications sector, 
foreign investors in BCC will have the possibility to renew current 
arrangements or to convert them 
into another form of establishment with conditions no less favourable 
than those they currently enjoy.  
 
(4) Unbound, except as indicated in the 
horizontal section.  
 
 
  
 
  
 
  
 
  
 
  
 
 
(4) Unbound, except as indicated in the 
horizontal section.  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 24 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
Basic telecommunication services : 
 
(o*) Other services 
 -  Virtual Private Network (VPN)
20 (1) None, except:   
 Wire-based and mobile terrestrial 
services:   Service must be offered 
through commercial arrangements with an entity established in 
Viet Nam and licensed to provide 
international telecommunication services.   
 Satellite-based services: Subject to 
commercial arrangements with Vietnamese international satellite 
service suppliers duly licensed  in 
Viet Nam, except satellite-based services offered to: 
 - Upon accession : off-shore/on 
sea based business customers, government institutions, 
facilities-based service 
suppliers, radio and television 
broadcasters, official 
international organization' representative offices, 
diplomatic representatives and 
consulates, high tech and software development parks 
who are licensed to use satellite-
earth stations; (1) None. 
 
 
  
 
  
 
  
 
  Viet Nam undertakes the obligations in 
the Reference Paper attached hereto. 
 
For consortium submarine cable links where Viet Nam is member, foreign 
service suppliers shall be permitted to 
control fully-owned submarine cable transmission capacity (e.g. IRU or 
consortium ownership) terminating at a 
licensed cable landing station in Viet Nam, and to provide such capacity 
to international facilities-based service 
suppliers licensed in Viet Nam. 4 years after accession foreign service suppliers 
shall be permitted to provide such 
capacity to international VPN and IXP service suppliers licensed in Viet Nam. 
                                                      
20 Services, provided on commercial terms, establishing and managing a private network over public (shared) networks for the purp ose of carrying out, on a non-profit 
basis, voice and data telecommunications between members of a closed user group defined prior to the creation of the VPN.  Such  group may include a corporate group or 
organization, or a group of legal entities with an established relationship affiliated through the pursuit of a common interest .  Initial members of a closed user group using VPN 
service must be listed in a dialling or routing plan approved by  the Competent Authority and subject to its oversight.  VPN ser vice suppliers shall notify to the Competent 
Authority changes of membership at least two working weeks prior to actually commenci ng commercial service and can commence com mercial service provided that no 
objection from the Competent Authority is issued during these tw o weeks.  Members are not allowed to resell VPN services to una ffiliated third parties.  Virtual private networks 
are not allowed to carry/transfer traffic of/between unaffiliated third parties.  VPN services can be offered by licensed forei gn-invested service suppliers bundled with Internet 
access service and value-added se rvices from (h) to (n).  
  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 25Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  - Three years after accession: 
multinational companies19, 
which are licensed to use 
satellite-earth stations. 
(2) None.  
(3) None, except: 
 Non facilities-based services: Upon 
accession, joint ventures shall be 
allowed without limitation on 
choice of partner.  Foreign capital 
contribution shall not exceed 70% 
of legal capital of the joint ventures. 
 
 Facilities-based services : Upon 
accession, joint venture with telecommunications service 
suppliers duly licensed in Viet Nam 
will be allowed. Foreign capital contribution shall not exceed 49% 
of legal capital of the joint ventures. 
 (4) Unbound, except as indicated in the 
horizontal section.  
 
 
 (2) None. 
(3) None. 
  
 
  
 
  
 
  
 
 
 
 (4) Unbound, except as indicated in the 
horizontal section.   
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 26 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
Value-added services  
 
(h) Electronic mail  
 (CPC 7523 **)  
(i) Voice mail  
 (CPC 7523 **)  
(j) On-line information and database 
retrieval   
 (CPC 7523**) 
 
(k) Electronic data interchange (EDI)   (CPC 7523**) 
 
(l) Enhance/value-added facsimile 
services, incl store and forward, 
store and retrieve  
 (CPC 7523**) 
 
(m) Code and protocol conversion  
(n) On-line information and data 
processing (incl. transaction processing)  
 (CPC 843**) 
 (1)
 None, except:  
 
 Wire-based and mobile terrestrial 
services:  Service must be offered 
through commercial arrangements 
with an entity established in 
Viet Nam and licensed to provide international telecommunication 
services.   
  Satellite-based services:   Subject to 
commercial arrangements with 
Vietnamese international satellite 
service suppliers duly licensed in 
Viet Nam, except satellite-based 
services offered to:   
 - Upon accession :  off-shore/on 
sea based business customers, 
government institutions, facilities-based service 
suppliers, radio and television 
broadcasters, official international organization' 
representative offices, 
diplomatic representatives and 
consulates, high tech and 
software development parks who are licensed to use satellite-
earth stations; 
 - Three years after accession: 
multinational companies
19, 
which are licensed to use 
satellite-earth stations. (1) None. Viet Nam undertakes the  
obligations in the Reference Paper 
attached hereto.   
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 27Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (2) None.  
(3) None, except: 
 
 Non facilities-based services : 
Upon accession:  business 
cooperation contracts or joint 
ventures will be allowed. Foreign 
capital contribution shall not exceed 
51% of legal capital of the joint 
ventures. 
 Three years after accession:  
Foreign capital contribution shall 
not exceed 65% of legal capital of the joint ventures.  
 
 Facilities-based services :  Upon 
accession, business cooperation 
contracts or joint ventures (JV) with 
telecommunications service suppliers duly licensed in Viet Nam 
will be allowed.  Foreign capital 
contribution shall not exceed 50% 
of legal capital of the joint ventures.  
  Fifty-one % gives management 
control of the joint venture.  
 In the telecommunications sector, 
foreign investors in BCC will have 
the possibility to renew current 
arrangements or to convert them into another form of establishment 
with conditions no less favourable 
than those they currently enjoy.  
 
(4) Unbound, except as indicated in the 
horizontal section. (2) None. 
(3) None. 
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.   
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 28 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
Value added services  
 
(o) Other 
 - Internet Access Services IAS
21 (1) Wire-based and mobile terrestrial 
services:   None, except:  Service 
must be offered through commercial 
arrangements with an entity established in Viet Nam and 
licensed to provide international 
telecommunication services. 
 Satellite-based services:   Subject to 
commercial arrangements with 
Vietnamese international satellite service suppliers duly licensed in 
Viet Nam, except satellite-based 
services offered to: 
 -  Upon accession:   off-shore/on 
sea based business customers, 
government institutions, facilities-based services 
suppliers, radio and television 
broadcasters, official 
international organization' 
representative offices, diplomatic representatives and 
consulates, high tech and 
software development parks who are licensed to use satellite-
earth stations; 
 -  Three years after accession: 
multinational companies
19, 
which are licensed to use 
satellite-earth stations. (1) None. 
 
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
  Viet Nam undertakes the obligations in 
the Reference Paper attached hereto. 
                                                      
21 Services providing internet access to the end users.  
  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 29Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (2) None. 
(3) Non facilities-based services: 
 Upon accession:  joint ventures with 
telecommunications suppliers duly licensed in Viet Nam will be 
allowed.  Foreign capital 
contribution shall not exceed 51% of legal capital of the joint ventures.   
 Three years after accession: joint 
venture will be allowed without limitation on choice of partner.  
Foreign capital contribution shall 
not exceed 65% of legal capital of the joint ventures. 
 Facilities-based services:   Upon 
accession, joint venture (JV) with telecommunications service 
suppliers duly licensed in Viet Nam 
will be allowed.  Foreign capital 
contribution shall not exceed 50% 
of legal capital of the joint ventures. 
 
(4) Unbound, except as indicated in the 
horizontal section. (2) None. 
(3) None. 
 
  
 
  
 
  
 
  
 
  
 
 
 
  
(4) Unbound, except as indicated in the 
horizontal section.    
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 30 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
D. Audiovisual services   
 
With regard to motion picture production, distribution and projection services, all films must have their content censored by V iet Nam's competent authorities.   
(a) Motion picture production  
 (CPC 96112, excl. video tape) 
 (1) Unbound. 
(2) Unbound. 
(3) Only in the forms of business 
cooperation contracts or joint 
ventures with Vietnamese partners 
who are authorized to provide these 
services in Viet Nam.  Foreign 
capital contribution may not exceed 51% of the legal capital of the joint 
venture. 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound. 
(2) Unbound. 
(3) None.  
 
 
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.  
- Motion picture distribution  
(CPC 96113, excl. video tape) 
 
 (1) Unbound. 
(2) None.   
(3) Only through business cooperation 
contract or joint venture with 
Vietnamese partners who are 
authorized to provide these services in Viet Nam.  Foreign capital 
contribution shall not exceed 51% 
of the legal capital of the joint venture. 
(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/VNM/8/Rev.1
 Page 31Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(b) Motion picture projection service 
(CPC 96121)  (1) Unbound. 
(2) None. 
(3) Only through business cooperation 
contracts or joint venture with Vietnamese partners who are 
authorized to provide these services 
in Viet Nam.  Foreign capital contribution shall not exceed 51% 
of legal capital. 
  Viet Nam's houses of culture, film 
projection place, public cinema 
clubs and societies and mobile projection teams are not allowed to 
engage in business cooperation 
contract or joint-venture with foreign service suppliers.  
 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound. 
(2) None.  
(3) None. 
  
 
  
 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.  
(e) Sound recording  (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.  
 
  
  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 32 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES  
A. General construction work for 
building  
 (CPC 512) 
 
B. General construction work for civil 
engineering   
 (CPC 513) 
 
C. Installation and assembly work  
(CPC 514, 516) 
 
D. Building completion and finishing 
work   
 (CPC 517) 
 
E. Other   (CPC 511, 515, 518) (1) Unbound.
* 
(2) None. (3) None, except: 
 
 For the period of 2 years from the 
date of accession, 100% foreign-
invested enterprises could only 
provide services to foreign-invested 
enterprises and foreign-funded 
projects in Viet Nam. 
 
 Foreign enterprises have to be 
juridical persons of a WTO Member.   
 
 After 3 years from the date of 
accession, branching is allowed. 
 
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound.
* 
(2) None. (3) None, except that the chief of the 
branch has to be a resident in 
Viet Nam. 
 
 
 
 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.  
                                                      
* Due to lack of technical feasibility. 
  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 33Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
4. DISTRIBUTION SERVICES 
Measures applicable to all sub-sectors in Distribution Services : 
 Cigarettes and cigars, books, newspapers and magazines, video records on whatever me dium, precious metals and stones, pharmaceu tical products and drugs
22, explosives, 
processed oil and crude oil, rice, cane and beet  sugar are excluded from the commitments.    
A. Commission agents' services  
 (CPC 621, 61111, 6113, 6121)   
B. Wholesale trade services  
 (CPC 622, 61111, 6113, 6121)  
C. Retailing services  
 (CPC 631 + 632, 61112, 6113, 
6121)
23 (1) Unbound, except none for: 
-  Distribution of products for 
personal use; 
-  Distribution of legitimate 
computer software for personal and commercial use. 
(2) None. 
(3) None, except:  A joint venture with a Vietnamese 
partner(s) is required, and foreign 
capital contribution shall not exceed 
49%.  As of 1 January 2008, the 
49% capital limitation shall be 
abolished.  As of 1 January 2009, 
none.  
  Upon accession, foreign-invested 
companies engaging in distribution 
services will be permitted to engage in the commission agents', 
wholesale and retail business of all 
legally imported and domestically produced products except for: 
cement and cement clinkers; tyres 
(excluding tyres of airplanes); papers; tractors; motor vehicles; 
cars and motorcycles; iron and steel; 
audiovisual devices; wines and spirits; and fertilizers.  (1) Unbound, except as indicated in 
Mode 1, market access column.  
 
 
  
(2) None. 
(3) None.  
 
  
 
 
 
  
 
  
 
  
 
  
  
                                                      
22 For the purposes of th is schedule "pharmaceuticals and dr ugs" do not include non-pharmaceuti cal nutritional supplements in tab let, capsule or powdered form. 
23 For transparency purposes, this commitmen t includes multi-level sales by properly trained and certified Vietnamese individual commission agents away from a fixed 
location for which remuneration is received both for the sales effo rt and for sales support servi ces that result in additional sales by other contracted distributors.  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 34 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  As of 1 January 2009, foreign-
invested companies engaging in 
distribution services will be 
permitted to engage in the  commission agents', wholesale and 
retail business of tractors; motor 
vehicles; cars and motorcycles. 
 Within 3 years of Viet Nam's 
accession, foreign-invested 
companies engaging in distribution services will be permitted to engage 
in the commission agents', 
wholesale and retail business of all legally imported and domestically 
produced products.  
 The establishment of outlets for 
retail services (beyond the first one) 
shall be allowed on the basis of an 
Economic Needs Test (ENT)
24.  
 
(4) Unbound, except as indicated in the 
horizontal section.  
 
 
  
 
  
 
  
 
  
 
  
 
 
 
(4) Unbound, except as indicated in the 
horizontal section.  
D. Franchising services  
 (CPC 8929) (1) (2) None. 
(3) None, except a joint venture with a 
Vietnamese partner(s) is required, 
and foreign capital contribution shall not exceed 49%.  As of 
1 January 2008, the 49% capital 
limitation shall be abolished.  As of 
1 January 2009, none.    
 After 3 years from the date of 
accession, branching is allowed. 
(4) Unbound, except as indicated in the 
horizontal section. (1) (2) None. 
(3) None, except that the chief of the 
branch has to be a resident in 
Viet Nam. 
 
 
 
 
  
(4) Unbound, except as indicated in the 
horizontal section.  
                                                      
24 Applications to establish more than one outlet shall be subject  to pre-established publicly av ailable procedures, and approval  shall be based on objective criteria.  The 
main criteria of the ENT include the number of existing service suppliers in a particular geographic area, the stability of mar ket and geographic scale.    
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 35Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
5 EDUCATIONAL SERVICES 
 
Only in technical, natural sciences and technology, business administra tion and business studies, economics, accounting, intern ational law and language training fields. 
 With regard to points (C), (D), and (E) below:
  The education content must be approved by Viet Nam's Ministry of Education and Training.  
B. Secondary education services   (CPC 922)    (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.  
C. Higher education services  
 (CPC 923) 
 D. Adult education  
 (CPC 924) 
 E. Other education services  
 (CPC 929 including foreign 
language training) (1) Unbound. 
(2) None. 
(3) None, except:   
 Upon accession, only  in the form of 
joint-ventures.  Majority foreign ownership of such joint ventures is 
allowed.  As of 1 January 2009, 
100% foreign-invested education 
entities are permitted. 
  After 3 years from the date of 
accession: none.  
 (4) Unbound, except as indicated in the 
horizontal section. (1) Unbound. 
(2) None. 
(3) Foreign teachers who wish to work 
in foreign-invested schools shall 
have at least 5 years of teaching 
experience, and their qualifications shall be recognized by the 
competent authority.  
 
 
  
 
 (4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 36 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
6. ENVIRONMENTAL SERVICES 
 Access to certain geographic areas may be  restricted for national security reasons25. 
A. Sewage Services   
 (CPC 9401) (1) Unbound, except related consulting 
services.  
(2) None. 
(3) None, except:  
Confirming that services supplied in 
the exercise of governmental 
authority as defined in Article I:3(c) 
may be subject to public monopolies 
or exclusive rights granted to private operators. 
 
 Upon accession joint ventures 
with foreign capital contribution 
not exceeding 51 % are allowed 
during 4 years after accession. After that, none.  
 
(4) Unbound, except as indicated in 
the horizontal section. (1) Unbound, except related consulting 
services. 
(2) None. 
(3) None.  
 
 
 
 
  
 
  
 
  
 
(4) Unbound, except as indicated in 
the horizontal section. Foreign companies are allowed to do 
business activities in Viet Nam in the 
form of build-operate-transfer (BOT) and 
build-transfer-operate (BTO).  
B. Refuse disposal services  
 (CPC 9402) 26  (1) Unbound, except related consulting 
services.  
(2) None. (3) None, except: 
 Confirming that services supplied in 
the exercise of governmental authority as defined in Article I:3(c) 
may be subject to public monopolies 
or exclusive rights granted to private operators.  Foreign ownership is 
limited to 51 % during 4 years after 
accession.  After that, none.  
 For the purpose of ensuring public 
welfare, foreign-invested enterprises 
are restricted from collecting refuse (1) None.  
 
(2) None. (3) None.  
 
  
 
  
 
  
 
 Foreign companies are allowed to do 
business activities in Viet Nam in the 
form of build-operate-transfer (BOT) and build-transfer-operate (BTO).   
                                                      
25 For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national secur ity reasons that would be justified under 
Article XIV and Article XIV bis of the GATS. 
26 Import of refuse is forbidden by law. Treatment and disposal of hazardous waste is regulated by Law.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 37Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
directly from households.  They are 
only permitted to provide services at 
the refuse collection points as 
specified by local municipal and provincial authorities.  
 
(4) Unbound, except as indicated in 
the horizontal section.  
 
 
  
 
(4) Unbound, except as indicated in 
the horizontal section. 
D. Other services 
 
-  Cleaning services of exhaust gases   (CPC 94040) and noise abatement 
services (CPC 94050) (1) Unbound, except related consulting 
services. 
(2) None. (3) None, except: 
 Confirming that services supplied in 
the exercise of governmental authority as defined in Article I:3(c) 
may be subject to public monopolies 
or exclusive rights granted to private operators.  Foreign ownership is 
limited to 51 % during 4 years after 
accession.  After that, none.   
(4) Unbound, except as indicated in the 
horizontal section. (1) Unbound, except related consulting 
services. 
(2) None. (3) None. 
 
  
 
  
 
 (4) Unbound, except as indicated in the 
horizontal section.  
- Environmental impact assessment 
services (CPC  94090*)   (1) None.  
(2) None. (3) None, except that foreign ownership 
is limited to 51% during 4 years 
after accession.  After that, 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.   
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 38 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
7. FINANCIAL SERVICES 
A. Insurance and Insurance-Related 
Services 
 
a. Direct insurance  
  (a) Life insurance, excl. health 
insurance services  
 (b) Non-life insurance services  
 
b. Reinsurance and retrocession   
c. Insurance intermediation (such as 
brokerage and agency)  
 
d. Services auxiliary to insurance 
(such as consultancy, actuarial, risk assessment and claim settlement)  (1) None for: 
  - Insurance services provided to 
enterprises with foreign-invested 
capital, foreigners working in Viet Nam; 
 - Reinsurance services; 
 - Insurance services in 
international transportation, 
including insurance of risks relating to: 
  
 + international maritime transport 
and internationa l commercial 
aviation, with such insurance to 
cover any or all of the following: the goods being transported, the 
vehicle transporting the goods 
and any liability arising there-from; and (1) None. 
  
 
  
 
 
 
  
 
  
 
  
  + goods in international transit; 
 
 - Insurance broking and 
reinsurance broking services; 
 - Consultancy, actuarial, risk 
assessment and claim settlement services.  
 
  
 
    
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 39Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (2) None. 
(3) None, except:  
 
 100% foreign-invested insurance 
enterprises shall not be allowed to 
engage in statutory insurance 
business, including motor vehicle third party liability, insurance in 
construction and installation, 
insurance for oil and gas projects, and insurance for projects and 
construction works of high danger 
to public security and the environment.  As of 1 January 2008, 
this limitation shall be abolished.  
  After 5 years from the date of 
accession, non-life branches of 
foreign insurance enterprises shall 
be permitted, subject to prudential 
regulations.  
 
(4) Unbound, except as indicated in the 
horizontal section.  (2) None. 
(3) None. 
 
  
 
  
 
  
 
  
 
  
 
 
 
  
(4) Unbound, except as indicated in the 
horizontal section.    
 
 
  
 
  
 
  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 40 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
B. Banking and other financial services 
 
 Commitments with respect to banking and ot her financial services are undertaken in accordance with relevant laws and regulatio ns promulgated by competent authorities 
of Viet Nam to ensure the consistency with Article VI of th e GATS and Para 2 (a) of the Annex on Financial Services.   
 
 As a general rule and on a non-discriminatory basis, the offer of banking and other financial services or products is subject to relevant institutional and juridical form 
requirements. 
(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 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 instrument 
(including cheques, bills, certificates 
of deposits); 
- Foreign exchange; - Exchange rate and interest rate 
instrument incl products such as 
swaps, forward rate agreements; 
-       Bullion. 
 
(h) Money broking (1) Unbound, except B(k) and B(l). 
(2) None. 
(3) None, except:  
 (a) Foreign credit institutions are only 
permitted to establish commercial 
presence in Viet Nam in the following forms: 
 (i) With respect to foreign 
commercial banks: representative office, branch of 
foreign commercial bank, 
commercial joint venture bank with foreign capital contribution 
not exceeding 50% of chartered 
capital, joint venture financial leasing company, 100% foreign-
invested financial leasing 
company, join venture finance company and 100% foreign-
invested finance company, and, 
beginning on 1 April 2007, 
100% foreign-owned banks are 
permitted. 
 (ii) With respect to foreign finance 
companies: representative 
office, joint venture finance company, 100% foreign-
invested finance company, joint 
venture financial leasing company and 100% foreign-
invested financial leasing 
company. (1) Unbound, except B(k) and B(l). 
(2) None.  
(3) None, except: 
  (a) The conditions for the  
establishment of a branch of a 
foreign commercial bank in Viet Nam: 
 
- The parent bank has total assets of 
more than US$20 billion at the end 
of the year prior to application.  
    
 
  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 41Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 
(i) Asset management, such as cash or 
portfolio management, all forms of collective investment management, 
pension fund management, 
custodial, depository and trust services 
 
(j) Settlement and clearing services for 
financial assets, including securities, 
derivative products, and other negotiable instruments 
 
(k) Provision and transfer of financial 
information, and financial data 
processing and related software by 
suppliers of other financial services  
 
(l) Advisory, intermediation and other 
auxiliary financial services on all activities listed in subparagraphs 
from (a) to (k), including credit 
reference and analysis, investment and portfolio research and advice, 
advice on acquisitions and on 
corporate restructuring and strategy 
 
  (iii)  With respect to foreign 
financial leasing companies: representative office, joint 
venture financial leasing 
company and 100% foreign-invested financial leasing 
company. 
 
(b) During 5 years from the date of 
accession, Viet Nam may limit the right of a foreign bank branch to 
accept deposits in Vietnamese Dong 
from Vietnamese natural persons with which the bank does not have a 
credit relationship to a ratio of the 
branch's paid-in capital according to the schedule below: 
 
- 1 January 2007: 650%  
of legal paid-in capital; 
- 1 January 2008: 800%  
of legal paid-in capital; 
- 1 January 2009: 900% 
 of legal paid-in capital; 
- 1 January 2010: 1,000%  
of legal-paid-in capital; 
- 1 January 2011:  Full national 
treatment.  
  
 
  
 
 
(b) The conditions for the establishment 
of a joint venture bank or a 100% foreign-owned bank: 
 
- The parent bank has total assets of 
more than US$10 billion at the end 
of the year prior to application.   
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 42 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 
 
 (c) Equity participation: 
 
 (i) Viet Nam may limit equity 
participation by foreign credit institutions in equitized 
Vietnamese state-owned banks 
to the same level as equity participation by Vietnamese 
banks.   
 (ii) For capital contribution in the 
form of buying shares, the total 
equity held by foreign 
institutions and individuals in each Viet Nam's joint-stock 
commercial bank may not 
exceed 30% of the bank's chartered capital, unless 
otherwise provided by 
Viet Nam's laws or authorized 
by a Viet Nam's competent 
authority.   
 
(d) A branch of foreign commercial 
bank:  
 
 - is not allowed to open other 
transaction points outside its branch office. 
 
(e) Upon accession, foreign credit 
institutions are allowed to issue 
credit cards on a national treatment 
basis. 
 
(4) Unbound, except as indicated in the 
horizontal section.   (c) The conditions for the establishment 
of a 100% foreign-invested finance 
company or a joint venture finance 
company, a 100% foreign-invested financial leasing company or a joint-
venture financial leasing company: 
 - The foreign credit institution has 
total assets of more than 
US$10 billion at the end of the year prior to application.  
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section.     
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 43Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
C. Securities  
 
(f) Trading for own account or for 
account of customers, whether on an exchange, in an over-the-counter 
market or otherwise, the following: 
 - Derivative products incl. futures 
and options; 
 - Transferable securities; 
 - Other negotiable instruments 
and financial assets, excluding 
bullion. 
 
(g) Participation in issues of all kinds of 
securities incl. under-writing and 
placement as an agent (publicly or privately), provision of services 
related to such issues 
 
(i) Asset management, such as 
portfolio management, all forms of collective investment management, 
pension fund management, custodial 
depository and trust services 
 
(j) Settlement and clearing services for 
securities, derivative products, and other securities-related instruments 
 
(k) Provision and transfer of financial 
information, and related software by 
suppliers of  securities services 
 (l) Advisory, intermediation and other 
auxiliary securities-related 
excluding (f), including investment and portfolio research and advice, 
advice on acquisitions and on 
corporate restructuring and strategy 
(for other services under (l), refer to 
(l) under banking sector) (1) Unbound, except services C(k) and 
C(l). 
(2) None. 
(3) Upon accession, foreign securities 
service suppliers shall be permitted 
to establish representative offices 
and joint ventures with Vietnamese partners in which foreign capital 
contribution not exceeding 49%. 
  After 5 years from the date of 
accession, securities service 
suppliers with 100% foreign-invested capital shall be permitted.  
 
 For services from C(i) to C(l), after 
5 years from the date of accession, 
branches of foreign securities 
services suppliers shall be 
permitted. 
 
(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/VNM/8/Rev.1 
Page 44 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
8. HEALTH RELATED AND SOCIAL SERVICES  
A. Hospital services  
 (CPC 9311)  
B. Medical and dental services 
 (CPC 9312) (1) None. 
(2) None. (3) Foreign service suppliers are 
permitted to provide services 
through the establishment of 100% foreign-invested hospital, joint 
venture with Vietnamese partners or 
through business cooperation 
contract.   
  The minimum investment capital for 
a commercial presence in hospital 
services must be at least US$20 million for a hospital, 
US$2 million for a policlinic unit 
and US$200,000 for a specialty unit.  
 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
 
  
 
 
 
  
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section.    
9. TOURISM AND TRAV EL RELATED SERVICES 
A. Hotel and restaurant including  
 - Lodging services  
 (CPC 64110) 
 - Catering food 
 (CPC 642) and    
 drink services  
 (CPC 643) (1) None. 
(2) None. (3) None, except for a period of 8 years 
from the accession date the services 
provided should be in parallel with investment in hotel construction , 
renovation, restoration or 
acquisition.  None afterwards .  
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
 
  
 
 
(4) Unbound, except as indicated in the 
horizontal section.     
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 45Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
B. Travel agencies and tour operator 
services  
 (CPC 7471) (1) None. 
(2) None. 
(3) None, except that:  
 foreign service suppliers are 
permitted to provide services in the 
form of joint ventures with 
Vietnamese partners with no limitation on foreign capital 
contribution.  
  
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None, except tourist guides in 
foreign-invested enterprises shall be Vietnamese citizens. Foreign 
service supplying enterprises can 
only do inbound services and domestic travel for inbound tourists 
as an integral part of inbound 
services.   
 
(4) Unbound, except as indicated in the 
horizontal section.    
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES 
A. Entertainment services  
(including theatre, live bands and circus services) 
 (CPC 9619) (1) Unbound. 
(2) None. (3) Unbound except after 5 years from 
the date of accession, joint ventures 
with foreign capital contribution not 
exceeding 49% are permitted.  
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. (3) None. 
 
 
 
(4) Unbound, except as indicated in the 
horizontal section.    
D. Other 
 
- Electronic games business 
 (CPC 964**) (1) Unbound. 
(2) None. 
(3) Only through business cooperation 
contract or joint-venture with Vietnamese partners who are 
specifically authorized to provide 
these services.  Foreign capital 
contribution shall not exceed 49% 
of the legal capital of the joint ventures. 
(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/VNM/8/Rev.1 
Page 46 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
11. TRANSPORT SERVICES   
A. Maritime transport services 
 
(a) Passenger transportation less 
cabotage  
 (CPC 7211)  
(b) Freight transportation less cabotage  
 (CPC 7212)  (1) Unbound, except international 
freight transportation: None.  
(2) None. 
(3) (a) Establishment of registered 
companies for the purpose of operating a fleet under the national 
flag of Viet Nam: 
 After 2 years from the date of 
accession, foreign service suppliers 
are permitted to establish joint-ventures with foreign capital 
contribution not exceeding 49% of 
total legal capital.  Foreign seafarers may be permitted to work in ships 
under the national flag of Viet Nam 
(or registered in Viet Nam) owned by joint-ventures in Viet Nam but 
not exceeding 1/3 of total 
employees of the ships. The Master or first chief executive must be 
Vietnamese citizen.   (1) Unbound, except international 
freight transportation: None.  
(2) None. 
(3) None.  
  
 
 
 
  
 
  
 
 The following services at the port are 
made available to international maritime transport suppliers on reasonable and 
non-discriminatory terms and conditions: 
 1. Pilotage; 
2. Towing and tug assistance; 
3. Provisioning, fuelling and watering 
4. Garbage collecting and ballast waste 
disposal; 
5. Port Captain's/Harbour Master's 
services; 
6. Navigation aids; 7. Shore-based operational services 
essential to ship operations, 
including communications, water and electrical supplies; 
8. Emergency repair facilities; 
9. Anchorage, berth and berthing 
services; 
10. Access to maritime agency 
services.
27 
                                                      
27 With respect to the access to and use of maritime agency services mentioned in th e Additional Commitments  column, where road, rail, inland waterways, coastal and 
inland shipping, and related auxiliary services are not otherwis e fully covered in the schedule, a multimodal transport operato r shall have the ability to access Vietnamese 
maritime agency services suppliers to rent , hire or charter trucks, railway carriages, or barges and related equipment, for the  purpose of onward forwarding of international 
cargoes carried by sea.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 47Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (b) Other forms of commercial presence 
for the supply of international 
maritime transport services28:  
Upon accession, foreign shipping companies can establish  joint 
ventures with 51% foreign 
ownership. After 5 years from the date of accession, foreign shipping 
companies can establish 100% 
foreign-invested enterprises.  
 Upon accession, foreign-invested 
enterprises are only permitted to carry out activities from (1) to (5) as 
indicated below:  
 
1. Marketing and sales maritime 
transport services though direct 
contact with customers, from 
quotation to invoicing; 
2. Acting on behalf of the cargo 
owners; 
3. Provision of required business 
information; 
4. Preparation of documentation 
concerning transport documents 
including customs documents, or other documents related to the 
origin and character of the goods 
transported; and 
5. Provision of maritime transport 
services including cabotage 
services by Vietnamese flagged vessels for the supply of 
integrated transport services.    
                                                      
28 "Other forms of commercial presence for the supply of international maritime transport services" means the ability for foreign  shipping companies to undertake locally 
activities which are related to the cargoes carried by them and necessary for the supply of the  integrated transport service to th eir customers, within which the  international 
maritime transport constitutes a substan tial elements and is supplied by the concerned foreign shipping company.  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 48 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  After 5 years from the date of 
accession, activities from (6) to (7) 
shall be allowed.  
 6. Acting on behalf of the 
company, organising the call of 
the ship or taking over cargoes when required; 
7. Negotiate and sign contracts for 
road, rail, inland waterways transportation related to cargoes 
transported by the company. 
 
 The number of joint ventures by 
foreign shipping companies will be 
limited to 5 companies upon accession.  Three additional 
companies will be allowed every 
two years thereafter. After 5 years 
from the date of accession, no 
limitation on the number of joint ventures.   
 
(4) Unbound, except as indicated in the 
horizontal section.    
 
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.    
Maritime Auxiliary Services 
 
- Container handling services  
(CPC 7411 )29 (1)  Unbound. 
(2)  None. 
(3)  None, except that upon accession 
joint ventures with foreign capital 
contribution not exceeding 50% can 
be established.   
(4)  Unbound, except as indicated in the 
horizontal section.   (1)  Unbound. 
(2)  None. 
(3)  None. 
 
 
 (4)  Unbound, except as indicated in the 
horizontal section.  
                                                      
29 Public utility concession or licensing procedures may apply in case of occupation of the public domain.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 49Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
- Customs Clearance Services30  
 (1)  Unbound.*  
(2)  None. 
(3)  None, except that upon accession 
joint ventures with foreign capital contribution not exceeding 51% can 
be established. After 5 years, joint 
ventures can be established with no foreign ownership limitation. 
(4)  Unbound, except as indicated in the 
horizontal section. (1)  Unbound.
* 
(2)  None. 
(3)  None. 
  
 
  
(4)  Unbound, except as indicated in the 
horizontal section.  
- Container Station and Depot 
Services31 
 (1)  Unbound.* 
(2)  None. 
(3)  None, except that upon accession 
joint ventures with foreign capital contribution not exceeding 51% can 
be established.  Seven years upon 
accession, 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.    
B. Internal waterways transport 
 
(a) Passenger transport  
 (CPC 7221) 
 (b) Freight transport  
 (CPC 7222) (1) Unbound. 
(2) None. (3) Upon accession, foreign service 
suppliers are permitted to provide 
services only through the establishment of joint ventures with 
Vietnamese partners in which the 
capital contribution of foreign side not exceeding 49% of total legal 
capital. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. (3) None. 
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.    
                                                      
30 "Customs clearance services" (alternatively "customs house br okers’ services") means activities consisting in carrying out on behalf of another party customs 
formalities concerning import, export or through transport of car goes, whether this service is the main activity of the service  provider or a usual complement of its main activity. 
* A commitment on this mode of delivery is not feasible. 
31 "Container station and depot services" means activities consisting in storing containers, whether in port areas or inland, wit h a view to their stuffing/stripping, 
repairing and making them available for shipments.  
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 50 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
C. Air transport services  
 
(a) Sales and marketing air products 
services 
 (1) None. 
(2) None. 
(3) Airlines are permitted to provide 
service in Viet Nam through their ticketing offices or agents in 
Viet Nam. 
(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) Computer reservation services (1 ) None, except the foreign service 
supplier must use public 
telecommunication network under the management of Viet Nam 
telecommunication authority. 
(2) None, except as indicated in 
Mode 1. 
(3) None, except as indicated in 
Mode 1. 
(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) Maintenance and repair of aircraft 
(CPC 8868**) 
 (1) None. 
(2) None. (3) Upon accession, joint-ventures are 
permitted with the capital 
contribution of foreign side not exceeding 51%.  After 5 years from 
the date of accession, 100% foreign-
invested enterprises shall be allowed.  
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section.     
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 51Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
E. Rail transport services 
 
(a) Passenger transportation  
 (CPC 7111)  
(b) Freight transportation  
 (CPC 7112) (1) Unbound. 
(2) None. 
(3) Unbound except:  Foreign suppliers 
are permitted to provide freight transport services through the 
establishment of joint ventures with 
Vietnamese partners in which the capital contribution of foreign side 
not exceeding 49% of the total legal 
capital. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) Unbound. 
  
 
  
 
 (4) Unbound, except as indicated in the 
horizontal section.    
F. Road transport services 
 (a) Passenger transportation  
 (CPC 7121+7122) 
 (b) Freight transportation  
 (CPC 7123) (1) Unbound. 
(2) None. (3) None, except:  
 
 Upon accession, foreign service 
suppliers are permitted to provide 
passenger and freight transport 
services through business cooperation contracts or joint-
ventures with the capital 
contribution of foreign side not exceeding 49%.  
 
 After 3 years from the date of 
accession, subject to the needs of 
the market
32, joint-ventures with 
foreign capital contribution not 
exceeding 51% may be established 
to provide freight transport services. 
 
One hundred % of joint-venture's 
drivers shall be Vietnamese citizen.  
 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. (3) None. 
 
  
 
  
 
  
 
  
 
 
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section.    
                                                      
32 The criteria taken into account are among others: creation of ne w jobs; positive foreign currency  balance; introduction of adv anced technology, including management 
skill; reduced industrial pollution; professional training for Vietnamese workers; etc.    
  WT/ACC/SPEC/VNM/8/Rev.1 
Page 52 Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
H. Services auxiliary to all modes of 
transport   
 
(a) Container handling services, except 
services provided at airports  
 (part of CPC 7411)  (1) Unbound. 
(2) None. 
(3) Upon accession, foreign service 
suppliers are only permitted to provide services through the 
establishment of joint ventures with 
Vietnamese partners with the capital contribution of foreign side 
not exceeding 50%.  
(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) Storage and warehouse services 
(CPC 742)  
 (c) Freight transport agency services 
(CPC 748)
33 (1) Unbound.* 
(2) None. 
(3) None, except that upon accession 
joint ventures with foreign capital 
contribution not exceeding 51% can 
be established.  Seven years after accession, 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.    
                                                      
33 Including freight forwarding services.  These services mean the activities consisting of organizing and monitoring shipment op erations on behalf of shippers, through 
the acquisition of transport and related services, preparation of documentation and provision of business information. 
* A commitment on this mode of delivery is not feasible.  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 53Mode of delivery:  (1)  Cross-border supply  (2)  Consumption abroad  (3)  Commercial presence (4)  Presence of natural person 
Sectors and sub-sectors Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(d) Other  
 (part of CPC 749)34 (1) Unbound, except freight brokerage 
services:  None after 5 years from 
the date of accession. 
(2) None. (3) Upon accession, foreign service 
suppliers are only permitted to 
provide services through the establishment of joint ventures with 
Vietnamese partners with the capital 
contribution of foreign side not exceeding 49%.  After 3 years from 
the date of accession, this limitation 
shall be 51%.  Four years thereon, this capital limitation shall be 
abolished. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound, except freight brokerage 
services:  None after 5 years from 
the date of accession. 
(2) None. (3) None. 
 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section.    
                                                      
34 Include the following activities: bill auditing; freight brokerage services; freight inspection, weighing and sampling service s; freight receiving and acceptance services; 
transportation document preparation se rvices. These services are provid ed on behalf of cargo owners. WT/ACC/SPEC/VNM/8/Rev.1 
Page 54  
 
  REFERENCE PAPER
 
I. SCOPE 
 The following are definitions and principl es 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 co mmercially 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.  WT/ACC/SPEC/VNM/8/Rev.1 
 Page 55 
 
 
  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, conditi ons (including technical standards and 
specifications) and rates and of a quality no less 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, conditions (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 the 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. 
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 licenses. WT/ACC/SPEC/VNM/8/Rev.1 
Page 56  
 
   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 scarce 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 specific government uses is 
not required. 
  
   WT/ACC/SPEC/VNM/8/Rev.1
 Page 57LIST OF ARTICLE II (MFN) EXEMPTIONS  
 
Sectors or sub-sectors Description of measures (to be applied to 
sector) indicating its inconsistency with 
Article II Countries to which the 
measures applied Intended duration Conditions creating the need for 
the MFN exemption 
All sectors 
Commercial presence. 
 Measures extending preferential treatment 
pursuant to bilateral investment treaties. All countries that have 
signed bilateral investment 
treaties with Viet Nam. Indefinite Foster investment in Viet Nam. 
Audiovisual services   
- Production, distribution and 
projection of television 
programmes and 
cinematographic works. Measures based upon co-production 
agreements of audiovisual works, which 
confer National Treatment to audiovisual 
works covered by such agreements. WTO Members with which 
such bilateral or plurilateral 
agreements are in force, now 
or in the future. Indefinite The aim of these agreements is 
to promote cultural links 
between the countries 
concerned.  
Audiovisual Services  - Production and distribution 
of television programmes 
and cinematographic 
works. Measures granting the benefit of support 
programmes to audiovisual works, and suppliers of such works meeting origin 
criteria. WTO Members with which 
bilateral and plurilateral agreements have been signed 
in the area of cultural 
cooperation. Indefinite These programmes aim at 
preserving and promoting the cultural identity of countries 
with which Viet Nam has long-
standing cultural links. 
Audiovisual services -  Production and distribution 
of audiovisual works 
through broadcasting transmission to the public. Measures which extend National Treatment to 
audiovisual works which meet certain origin 
criteria regarding access to broadcasting 
transmission. WTO Members with which 
bilateral or plurilateral 
agreements have been 
concluded in the area of cultural cooperation. Indefinite 
 These measures aim, within the 
sector, to promote cultural 
values both within Viet Nam, 
and with other countries, including in the region. 
Maritime transport.  
 Measures based upon agreements covering the 
normal business operations of fully owned 
subsidiaries of  foreign shipping companies. All WTO Members with 
whom maritime transport 
cooperation may be desirable. 5 years Bilateral Agreements.  
Sea-transport services: 
 
- Internal road freight 
transportation by lorry; 
- cargo storage and 
warehousing; and 
- container yard. The three sub-sectors are subject to 
preferential treatmen t under Maritime 
Agreement between Viet Nam and Singapore. Republic of Singapore. 10 years Bilateral Agreement. 
 
 
__________