RESTRICTED  WORLD TRADE  
ORGANIZATION  TN/S/O/OMN 
14 March 2006 
 (06-1134) 
Council for Trade in Services 
Special Session Original:   English 
 
 
OMAN 
 
Initial offer  
 
 The following initial offer has been received from the delegation of Oman on 24 January 2006, with the request that it be circ ulated to Members of the Council for Trade in 
Services.  
_______________ 
  
In accordance with the mandate ag reed to in paragraph 15 of the Doha Development Agenda 
and the Decision adopted by the General Council on 1 August 2004 in document (WT/L/579) 
including paragraph (1.e) and A nnex C, submitted herewith is Oman’s initial services offer. 
 
This initial offer is not a legal text and is s ubmitted solely for the purpose of negotiation in the 
context of the Doha Ministerial Declaration.  
This offer cannot be construed as offering in an y way the privatization of public undertakings 
or as preventing Oman from regulating public and private services in order to meet national policy objectives. 
Oman reserves its right to modify, extend, reduce or withdraw, in whole or in part, this offer 
at any time prior to the conclusion of the current  services negotiations.  Oman further reserves the 
right to make technical amendments to this o ffer and make corrections to rectify any errors, 
omissions, or inaccuracies in this offer as well as to clarify and interpret the terms and conditions of 
this offer.   
The individual sectors and sub-sectors are identif ied in accordance with the classification list 
in Document MTN.GNS/W/120 and corresponding CPC numbers wherever possible.  
The editorial conventions used in the initial offer follows the guidelines established by the 
WTO Secretariat in JOB(02)/88, i.e.:  
BOLD – New text 
STRIKE OUT – Deleted text  
ITALICS  – Where any new or deleted text constitutes mere ly a technical refinement that does not alter 
the scope or substance of an existing commitment 
 
 
 
  
 
 TN/S/O/OMN 
Page 2  
 
  Please direct any queries on this initial offer to:  
Abdullah Ali Zahir AL-Hinai 
Director General of Organizations & Commercial Relations  Ministry of Commerce & Industry Tel:(968) 24 774159        Fax: (968) 24 815400 
E-mail: wtomoci@omantel.net.om
 
 Dr. Said Amer Sultan AL-Riyami Economic Expert Ministry of Commerce & Industry 
Tel: (968) 24 774151      Fax: (968) 24 815400 
E-mail: sriyami10@hotmail.com
     or : sriyami10@yahoo.com   
 Hilda Ali Rashid AL-Hinai Director of the Sultanate of Oman Office to the WTO in Geneva 
Ministry of Commerce & Industry 
Tel: (41) 22 7589660       Fax: (41) 22 7341359 E-mail:  oman_wto@bluewin.ch
  
   TN/S/O/OMN
 Page 3OMAN – SCHEDULE OF SPECIFIC COMMITMENTS  
Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
All sectors and sub-Sectors 
included in this schedule The conditions of ownership, management, 
operation, juridical form and scope of activities as 
set out in a license or other form of approval establishing or authorizing the operation or supply 
of services by an existing foreign service supplier, 
will not be made more restrictive than they exist as of the date of Oman's accession to the WTO. 
 
3)  Commercial presence in the form of a 
company incorporated in  Oman, with foreign 
equity limited to: 
  (i)  49%,
 
 (ii)   Starting from the effective date of 
relevant legislation, but no later  than 1 
January 2001, 70%. 
 
 Commercial presence allowed for 
representative offices, as from 1 January 2001 .
  Commercial presence for foreign service 
companies subject to minimum capital of RO 
150,000 until 31 Decembe r 2000.  No such 
requirement as from 1  January 2001.   
 
  
 
  
 
3)  Purchase of land and real estate is not 
permitted to foreign companies and foreign 
individuals.  However, service suppliers will 
have the right to 50 year renewable leases for land and buildings necessary to engage in 
service activities. 
  Companies with foreign equity up to 70% will 
pay income taxes at the same rates as wholly 
owned Omani companies.  However, 
companies with foreign equity exceeding 70% 
may be required to pay a higher rate of income tax as compared  with wholly Omani 
owned companies.  
  
4)  Unbound except fo r measures concerning 
entry and temporary stay of natural persons 
who fall into one of the following categories: 
  
4)  Unbound except for measures concerning the 
categories of natural persons referred to in the 
market access column. 
   
  TN/S/O/OMN 
Page 4 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 (i)  Business Visitors  
 
 Persons not based in Oman, who visit Oman 
on behalf of a service supplier for business negotiations (and not for direct sale of 
services) or for doing preparatory work for 
establishing commercial presence in Oman.  Entry for persons in this category shall be for 
a period of  90 days. 
   
  Persons who are employees of an enterprise 
outside Oman, not having commercial 
presence in Oman, which has concluded a 
services contract with an enterprise engaged in substantive business in Oman and who 
provide a service in Oman  as professionals on 
behalf of enterprise outside Oman.  Entry and stay of persons in this category shall be for a 
period of 90 days. 
   
 (ii)  Employees of juridical persons  
 
 Limited to 20% of the total number of 
personnel of a service supplier. 
 The entry of such natural persons shall be for 
a period of two years subject to renewal for two additional years with a maximum of four 
years. 
   
 Definition of intracorporate transferees:  
Managers, executives and specialists who are employees of firms that provide services within 
Oman through a branch, subsidiary or affiliate 
established in Oman and who have been in the prior employ of their firm outside Oman. 
    
   TN/S/O/OMN
 Page 5Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 Managers:   Persons within an organization who 
primarily direct the organization or a department or 
sub division of the organization, supervise and 
control the work of other supervisory, professional or managerial employees, have the authority to hire 
or fire or recommend hiring, firing, or other 
personnel actions (such as promotion or leave authorization), and exercise discretionary authority 
over day-to-day operations.  Does not include first-
line supervisors unless the employees supervised are professionals nor does it include employees who 
primarily perform tasks n ecessary for the provision 
of the service.    
 Executives:   Persons within an organization who 
primarily direct the management of the organization, 
establish the goals and policies of the organization, exercise wide latitude in decision making, and 
receive only general supervision or direction from 
higher-level executives, th e board of directors or 
stockholders of the business.  Executives would not 
directly perform tasks related to the actual provision 
of service or services of the organization.    
 Specialists:   Persons within an organization who 
possess knowledge at an advanced level of continued expertise and who possess proprietary 
knowledge of the organiza tion's services, research, 
equipment, techniques or management. 
   
 
    
  TN/S/O/OMN 
Page 6  
Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
SECTOR-SPECIFIC COMMITMENTS  
1.  BUSINESS SERVICES    
 
A.  Professional Services     
 
a)  Legal services 
 Consulting work in home  
country law, third country law  and international law 
only. 
 Part of CPC 861  b)  Accounting, auditing and 
book-keeping services. 
 CPC 8621 & 8622 c)  Taxation services. 
 CPC 8630 
d)  Architectural services.  CPC 8671 
e)  Engineering services. 
 CPC 8672 
f)  Integrated engineering 
services. 
 CPC 8673 
g)  Urban planning & 
landscape architectural services. 
 CPC 8674 
h)  Medical & dental services.  CPC 9312 
i)  Veterinary services. 
 CPC 93201   
1)  None 
2)  None 
3)  None 4)  Unbound, except as indicated in the horizontal 
section  
1)  None 
2)  None 
3)  None 4)  Unbound, except as indicated in the horizontal 
section   
   TN/S/O/OMN
 Page 7Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
B. Computer and Related  
Services  
 CPC 841 - 845 & 849    
a)  Consultancy services 
related to the installation of 
computer hardware 
b)  Software implementation 
services 
c)  Data processing services 
d)  Data base services 
e)  Other  1)  None 
2)  None 
3)  None; starting no later than 1 January 2003
. 
Commercial presence of wholly foreign-owned 
subsidiaries is 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.  
C. Research & Development 
Services     
 CPC 851-853 
a)  R&D services on natural 
sciences 
b)  R&D services on social 
sciences and humanities. 
c)  Interdisciplinary R&D 
services 
  
1)  None 
2)  None 3)  None 
4)  Unbound, except as indicated in the horizontal 
section  
1)  None 
2)  None 3)  None 
4)  Unbound, except as indicated in the horizontal 
section  
F. Other Business Services     
a)  Advertising 
 CPC 871 
b)  Market research  CPC 86401 
c)  Management consulting 
 CPC 8650 
d)  Services related to 
management consulting 
 CPC 866 
 1)  None 
2)  None 
3)  None 4)  Unbound, except as indicated in the horizontal 
section 
 1)  None 
2)  None 
3)  None 4)  Unbound, except as indicated in the horizontal 
section 
   
  TN/S/O/OMN 
Page 8 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
e)  Technical testing and 
analysis services 
 CPC 8675 + 8676 
f)  Services incidental to 
agriculture, hunting and 
forestry. 
 CPC 881 g)  Services incidental to 
fishing.  
 CPC 8820 h)  Services incidental to 
mining, including oil field 
drilling  
 CPC 88 + 5115    
i)  Services incidental to 
manufacturing. CPC 
884+885 (except 88442) 
j)  Services incidental to 
energy distribution 
 CPC 887 m)  Related scientific & 
technical consulting 
services  
 CPC – 8675 
n)  Maintenance & repair of 
equipment (not including maritime vessels, aircrafts 
or other transport 
equipment)  
 CPC 633 + 8861 – 8866 
     
   TN/S/O/OMN
 Page 9Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
o)  Building cleaning 
 CPC 874 
q)  Packaging 
 CPC 8760 1)  None 
2)  None 
3)  Foreign equity limited to 51% 
4)  Unbound, except indicated  as in the horizontal 
section 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated  in the horizontal 
section  
s)  Convention 
 CPC 87909 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated  in the horizontal 
section 
 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated  in the horizontal 
section  
2.  COMMUNICATION 
SERVICES    
B.  Courier Services  
 CPC 7512 1)  None 
2)  None 
3) None; starting no later than 1 January 2003 . 
Commercial presence of wholly foreign-owned subsidiaries is 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  
Telecommunication Services  
Commitments are scheduled in accordance with --"Notes for Scheduling Basic Telecom Serv ices Commitments" (S/GBT/W/2/REV.1); and, --"Market Access Limitations on 
Spectrum Availability" (S/GBT/W/3) 
a)  Voice Telephone Services 1)  Starting no later than 1 January 2004 . None 
2)  None 
3)  Until 31 December 2003, GTO will have 
exclusive right to provid e services.  Starting no 
later than 1 January 2004, none; starting no 
later than 1 January 2005 . Commercial 
presence in the form of wholly foreign-owned 
subsidiaries 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 Oman adopts the additional 
commitments listed in the 
Reference Paper attached.  
  TN/S/O/OMN 
Page 10 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
b)  Packet Switched Data 
Transmission Services 
c)  Circuit Switched Data 
Transmission Services. 1)  Starting  1 January 2004 . None 
2)  None 
3)  Until 31 December 2003, GTO will 
have exclusive right to provide 
servi ces.  Starting no later than 1 
January 2004; none.  Starting no later 
than 1 January 2005,  Commercial 
presence in the form of wholly foreign-
owned subsidiaries 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  
d)  Telex Services 
e)  Telegraph Services 1)  Starting no later than 1 January 2003 , None. 
2)  None 
3)  Until 31 December 2002, GTO will 
have exclusive right to provide 
services. Startin g no later than 1 
January 2003 none; Starting  no later 
than 1 January 2005 , Commercial 
presence in the form of wholly foreign-
owned subsidiaries 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  
f)  Facsimile Services (The 
provision of facsimile equipment has already 
been liberalized and 
GTO  
OMANTEL  does not 
provide the equipment) 1)  Starting no later than 1 January 2004,  
None 
2)  None 
3)  U ntil 31 December 2003, GTO will have 
exclusive right to provid e services.  Starting no 
later than 1 January 2004, none; starting no 
later than 1 January 2005,  Commercial 
presence in the form of wholly foreign-owned subsidiaries 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 
   
   TN/S/O/OMN
 Page 11Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 Mobile/Cellular Services  
 
 Analogue/digital services 
 PCS (Personal Comm. 
Services) 
 Paging Services 
 Mobile Data Services 1)  Starting no later than 1 January 2003,  None. 
2)  None 
3)  Until 31 December 2002, GTO will have 
exclusive right to provid e services.  Starting no 
later than 1 January 2003, none; starting no 
later than 2005,  Commercial presence in the 
form of wholly foreign-owned subsidiaries 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  
 Payphone & Calling Card 
Services 1)  Starting no later than 1 J anuary 2001, For 
payphones services, none; starting no later than 
1 January 2002 , for calling card operations, 
none. 
2)  None 
3)  Until 31 December 2000 , GTO will have 
exclusive right to prov ide payphone services.  
None as of 1 January 2001; starting no la ter 
than 1 January 2003 , Commercial presence in 
the form of wholly foreign-owned subsidiaries 
permitted. 1)  None 
 
  
2)  None 
3)  None   
  Until 31 December 2001, GTO will 
have exclusive right to provide calling 
card operation services. For calling card 
operation services none as of 1 January 
2002.  Starting no later than 1 January 
2003, commercial presence in the form 
of wholly foreign -owned subsidiaries 
permitted .    
 4)  Unbound, except as indicated  in the horizontal 
section. 4)  Unbound, except as indicated  in the horizontal 
section 
   
  TN/S/O/OMN 
Page 12 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
g)  Private Leased circuit 
services 
 Data Services 
 Internet Services 1)  Starting no later than 1 January 2003,  None. 
2)  None 
3)  Until 31 December 2002, GTO will have 
exclusive right to provid e services.  Starting no 
later than 1 January 2003, none; starting no 
later than 1 January 2005 ,Commercial presence 
in the form of wholly foreign-owned subsidiaries 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 
  
h)  Electronic Mail 
i)  Voice Mail 
j)  On-line information and 
data base retrieval 
k)  Electronic Data 
Interchange 
l)  Enhanced/value added 
facsimile services (incl. 
Store and forward, store and retrieve). 1)  Starting no later than 1 January 2001
, None. 
2)  None 
3)  Until 31 December 2000, GTO will have 
exclusive right to provid e services.  Starting no 
later than 1 January 2001, none.; starting no 
later than 1 January 2005 , Commercial 
presence in the form of wholly foreign-owned 
subsidiaries 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  
m)  Code and protocol 
conversion 
n)  On-line information and/or 
data processing, including 
transaction processing 
     
   TN/S/O/OMN
 Page 13Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
Audiovisual Services     
 
a)  Motion picture and 
videotape distribution 
services 
 CPC 9611   
 1)  None 
2)  None 
3)  Foreign equity limited to 49% 4)  Unbound, except as indicated in the horizontal 
section 
  
 1)  None 
2)  None 
3)  None 4)  Unbound, except as indicated in the horizontal 
section  
b)  Cinema ownership & 
operation  
 CPC 9612 1)  None 
2)  None 3)  Foreign equity limited to 51% 
4)  Unbound, except as indicated in the horizontal 
section 
 1)  None 
2)  None 3)  None 
4)  Unbound, except as indicated in the horizontal 
section  
3.  CONSTRUCTION & 
RELATED ENGINEERING SERVICES 
    
A.  General Construction work 
for buildings  
 CPC 512 
B.  General Construction work 
for Civil Engineering  
 CPC 513 
C.  Installation and Assembly 
Work  
 CPC 514, 516 
D.  Building Completion and 
Finishing Work  
 CPC 517 E.  Other
 
 CPC 511, 515, 518 
 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section 
 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section 
   
  TN/S/O/OMN 
Page 14 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
4.  DISTRIBUTION 
SERVICES 
    
A.  Commission agents services
 CPC 621 
B.  Wholesale trade services
 CPC 622 
C.  Retailing services  
 CPC 631+632, 6111, 6113, 
6121 
D.  Franchising  
 CPC 8929 
 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  
5.  EDUCATIONAL 
SERVICES 
    
A.  Secondary education 
services   
 CPC 922 
B.  Higher education services  
 CPC 923 
C.  Adult education  
 CPC 924 D.  Other education services
 
 CPC 929 
 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section.   
   TN/S/O/OMN
 Page 15Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
6.  ENVIRONMENTAL 
SERVICES    
A.  Sewage services  
 CPC 94010 
B.  Refuse disposal services  
 CPC 94020 C.  Sanitation & similar 
services  
 CPC 94030 
 Cleaning services of 
exhaust gases 
 CPC 94040  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  
 Noise abattement services  
 CPC 94050   Nature and landscape 
protection services 
 CPC 94060 D.  Other 
 
 CPC 94090 
     
  TN/S/O/OMN 
Page 16 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
7.  FINANCIAL SERVICES 
    
A. Insurance & insurance 
related services  
    
 Direct insurance (including 
co-insurance): 
(a)  Life 
 CPC 8121 
(b)  Non-life 
 CPC 8129 (c)  Reinsurance & 
retrocession; 
 CPC 81299 1)  None 
2)  None 
3)  None; starting no later than 1 January 2003,
 
Commercial presence in the form of wholly 
foreign-owned subsidiaries and branches 
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.  
 Insurance intermediation, 
such as brokerage and 
agency; CPC 8140 
 Services auxiliary to 
insurance, such as 
consultancy, actuarial, risk assessment and claim 
settlement services.  
 CPC 8140  1)  None 
2)  None 
3)  Foreign equity limited to 70%. 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. Banking and other 
financial services 
(excluding insurance)  
     
   TN/S/O/OMN
 Page 17Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(a)  Acceptance of deposits and 
other repayable funds from 
the public 
 CPC 81115-81119 (b)  Lending of all types, 
including, consumer credit, 
mortgage credit, factoring and financing of 
commercial transaction; 
 CPC 8113  1)  None for financial information services and 
financial advisory services.  Unbound for other 
services. 
2)  None 3)  (i)  None. Upon accession, commercial 
presence allowed for wholly owned 
branches of foreign banks.  Starting no later 
than 1 January 2003,  Commercial presence 
in the form of wholly foreign-owned 
subsidiaries and branches of foreign banks and other financial services suppliers 
permitted. 1)  None for financial information services and 
financial advisory services; unbound for other 
services. 
2)  None 3)  None 
  
(c)  Financial leasing; 
 CPC 8112 (d)  All payment and money 
transmission services, 
including credit, charge and debit cards, travellers 
cheques and bankers drafts;
 CPC 81339  (e)  Guarantees and 
commitments;  
 CPC 81199  (ii)  The aggregate holding by (a) an individual 
and his relating parties (b) an incorporated body and its related parties (c) a Joint-Stock 
Company or a Holding Company & its 
related parties, in a locally incorporated bank (other than wholly foreign-owned 
subsidiaries) shall not exceed 35% of the 
voting shares of the bank. 
 (iv) Number of bank branches in Muscat limited 
to four for each bank (whether local or 
foreign).  
   
  
(f)  Trading for own account or 
for account of customers, 
whether on an exchange, in an over-the-counter market 
or otherwise, the following:4)  Unbound, except as indicated in the horizontal 
section. 4)  Unbound, except as indicated in the horizontal 
section   
  TN/S/O/OMN 
Page 18 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
-  Money market instruments 
(including cheques, bills, 
certificates of deposits); 
 CPC 81339 -  Foreign exchange; 
 CPC 81333  .  
-  Derivative products 
including, but not limited 
to, futures and options; 
 CPC 81339 
-  Exchange rate and interest 
rate instruments, including 
products such as swaps, 
 CPC 81339 -  Forward rate agreements; 
-  Transferable securities; 
 CPC 8121 -  Other negotiable 
instruments and financial 
assets, including bullion.   
 CPC 81339    
(g)  Participation in issues of all 
kinds of securities, including under-writing 
and placement as agent 
(whether publicly or privately) and provision of 
services related to such 
issues; 
 CPC 8132 
(h)  Money broking;   CPC 81339 
     
   TN/S/O/OMN
 Page 19Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(i)  Asset management, such as 
cash or portfolio 
management, all forms of 
collective investment management, pension fund 
management, custodial, 
depository and trust services; 
 CPC 8119 + 81323    
(j)  Settlement and clearing 
services for financial assets, including securities, 
derivative products, and 
other negotiable instruments; 
 CPC 81339 or 81319    
(k)  Advisory, intermediation 
and other auxiliary 
financial services on all the 
activities listed in sub-paragraphs (v) through 
(xv), including credit 
reference and analysis, investment and portfolio 
research and advice, advice 
on acquisitions and on corporate restructuring and 
strategy. 
 CPC 8131 or 8133 
     
  TN/S/O/OMN 
Page 20 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(l)  Provision and transfer of 
financial information, and 
financial data processing 
and related software by suppliers of other financial 
services; 
 CPC 8131     
8.  HEALTH AND 
RELATED SOCIAL 
SERVICES 
    
A.  Hospital services  
 CPC 9311 1)  None 
2)  None 3)  Only for hospitals of more than 50 beds 
 
4)  Unbound, except as indicated in the horizontal 
section. 
 1)  None 
2)  None 3)  None, except as indicated under limitations on 
market access. 
4)  Unbound, except as indicated in the horizontal 
section.  
9.  TOURISM & RELATED 
SERVICES 
    
A.  Hotels and restaurants  
 CPC 64110, 64120, 642 
B.  Travel agencies and tour 
operators services  
 CPC 7471 1)  None 
2)  None 
3)  Foreign equity for restaurants limited to 49%. 
None for others. 
4)  Unbound, except as indicated in the horizontal 
section 1)  None 
2)  None 
3)  None 
 4)  Unbound, except as indicated in the horizontal 
section. 
   
   TN/S/O/OMN
 Page 21Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
11.  TRANSPORT SERVICES 
    
A.  Maritime Transport 
Services  
    
(a)  Passenger transportation 
 CPC 7211 
(b)  Freight transportation 
 CPC 7212 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section The following services at the 
port are made available to 
international maritime transport 
suppliers on 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 services 6)  Navigation aids 
7)  Shore-based operational 
services essential to ship operations including 
communications, water and 
electrical supplies. 
8)  Emergency repair 
facilities. 
C.  Air Transport Services   
    
(d)  Maintenance and repair of 
aircraft CPC 8868 and as 
defined in para 6(a) of the 
annex of air transport services of the GATS 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section 
   
  TN/S/O/OMN 
Page 22 Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 (i)  The selling and 
marketing of air 
transport services 
 (ii)  Computer reservation 
system (CRS) services 
(As defined in sub-
paras (b) and (c) of para 6 of the Annex on 
Air Transport 
Services). 1)  None 
2)  None 
3)  Foreign equity limited to 51%. 
4)  Unbound, except as indicated in the horizontal 
section 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section  
H.  Services Auxiliary to all 
Modes of Transport  
    
(c)  Freight transport agency 
services  
 CPC 748 
 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  
(a)  Cargo handling services 
 CPC-741 
(b)  Storage and warehouse 
services   
 CPC-742 
(c)  Other CPC 743-747 &  
749 
 1)  None 
2)  None 
3)  Foreign equity limited to 51%. 
4)  Unbound, except as indicated in the horizontal 
section 1)  None 
2)  None 
3)  None 
4)  Unbound, except as indicated in the horizontal 
section  
 
 
 
 
 
  TN/S/O/OMN 
 Page 23 
 
 
  REFERENCE PAPER  
 
Scope  
 The following are definitions and principles on the regulatory framework for the basic 
telecommunications services. 
 Definitions
 
 Users
 mean service consumers and service suppliers. 
 
Essential facilities  mean facilities of a public telecommunications transport network or service that 
  a) are exclusively or predominantly provided by a single or limited 
number of suppliers; and 
 
 b) cannot feasible be economically or  technically substituted in order to 
provide a service. 
 A major suppliers
 is a supplier which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the releva nt 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, along or together, are a major supp lier 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 competitors with anti-competitive 
results; and 
 
c) not making available to other services suppliers on a timely basis 
technical information about essential facilities and commercially relevant information which are necessary for them to provide services. 
 
2. Interconnection
 
 2.1 This section applies to linking with s uppliers providing public telecommunications 
transport networks or services in order to allow the users of one supplier to TN/S/O/OMN 
Page 24  
 
  communicate with users of another supplier and to access services provided by 
another supplier, where specific commitments are undertaken. 
 2.2 Interconnection to be ensured
 
 
 Interconnection with a major supplier will be  ensured at any technically feasible point 
in the network.  Such interconnection is provided: 
  a) under non-discriminatory terms, conditions (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 are 
transparent, reasonable, having regard to economic feasibility, and sufficiently unbundled 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 interconn ection 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 interconnec tion 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 ma y be a regulatory body as referred to in 
paragraph 5 below, to resolve disputes re garding appropriate te rms, conditions and 
rates for interconnection within a reasonable period of time, to the extent that these 
have not been established previously. 
     TN/S/O/OMN 
 Page 25 
 
 
  3. Universal service  
  Any Member has the right to define the kind of universal service obligation it wishes 
to maintain.  Such obligations w ill not be regarded as anti-competitive per se , 
provided they are administered in a transparent, non-discriminatory and competitively 
neutral manner and are not more burdensome that necessary for the kind of universal 
service defined by the Member. 
 4. Public availability of licensing criteria
 
 
 Where a license 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 applicable for a license and 
 
b) the terms and conditions of individual licenses. 
 
 The reasons for the denial of a license 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, number 
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. 
 
__________