RESTRICTED  WORLD TRADE  
ORGANIZATION  TN/S/O/THA/Rev.1 
8 November 2005  
 (05-5244) 
Council for Trade in Services 
Special Session Original:   English 
 
  
THAILAND 
 
Revised Offer  
  
 The following revised offer, dated 26 October 2005, from the delegation of Thailand is being 
circulated to the Members of the Council for Trade in Services.   
 
_______________ 
 
1. Thailand submits herewith its revised offe r in the framework of the ongoing services 
negotiations under the General Agre ement on Trade in Services (GATS) and in the context of the 
Doha Development Agenda (DDA).   
2. This revised offer is conditional upon the outcome  of the negotiations stipulated by the GATS 
particularly on Article X (Emergency Safe guard Measures) as well as upon other WTO Members 
making substantive offers in sectors and modes of  supply where Thailand has interests as indicated 
through requests submitted and bilateral discussion. It  is also conditional upon the balanced outcomes 
of the DDA negotiations.   
3. Thailand reserves its right to modify, extend, reduce,  withdraw in whole or in part any of this 
offer at any time prior to the conclusion of the current services negotiations.  Thailand further reserves 
the right to make technical amendments to this offer 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.   
4. The classification of service sectors in this initial offer is based on the 1991 Provisional 
Central Product Classification (CPC) of the United  Nations Statistical Office, unless otherwise 
specified.  The ordering is based on the Services Sectoral Classification list contained in document 
MTN.GNS/W/120 dated 10 July 1991.   
5. This offer by Thailand enhances the transpar ency of the commitments in its initial offer 
through the proper scheduling of commitments. 
6. The editorial conventions used in this revised  offer follow 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 constitute s merely a technical refinement that does 
not alter the scope or substance of an existing commitment 
• SHADING – is used to identify changes made to the initial o ffer of Thailand, presented as 
TN/S/O/THA 
 
 In addition: TN/S/O/THA/Rev.1 
Page 2  
 
 {  } – information annotated solely for the pur poses of explanations and does not form part of 
the proposed commitment 
   TN/S/O/THA/Rev.1
 Page 3THAILAND – SCHEDULE OF SPECIFIC COMMITMENTS 
Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
I. HORIZONTAL COMMITMENTS  
ALL SECTORS INCLUDED 
IN THIS SCHEDULE     
 
 3) Unless otherwise specified at the sector- 
specific level , commercial presence in sectors 
or subsectors in this schedule is permitted only 
through a limited liability company which is 
registered in Thailand and which meets the following conditions: 
  
 (a) Foreign equity participation must not 
exceed 49 per cent of the registered 
capital;  
  and 
 (b) The number of foreign shareholders 
must be less than half of the total number of shareholders of the 
company concerned. 
 3) Unless otherwise specified, national treatment 
for this mode of delivery i s unbound  
 
3) Unless otherwise specified at the sector- 
specific level, for commercial entity 
incorporated pursuant to Thailand’s laws 
and regulations with foreign equity 
participation not exceeding 49 percent of the 
registered capital: None 
  Others: Unbound, including subsidies 
 
   
 
 
 4) Unless otherwise specified at the sector-
specific level , temporary movement of natural 
persons is unbound except  in the following 
categories. 
 4) Unbound, except as provided in the MA column 
 Contractual Service Suppliers : Unbound  
  
                                                           
Note : The scope and classification of sub-sectors contained in this  schedule, unless otherwise spec ified, corresponds to the explan atory notes for services listed in the 1991 Central Product 
Classification (CPC) of the United Nations Statistical Office, wh ile the ordering is based on the Services Sectoral Classificat ion List set out in documen t MTN.GNS/W/120 dated 10 July 
1991.   TN/S/O/THA/Rev.1 
Page 4 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 I. Business Visitors  (BV)  
(a) A natural person who stays in Thailand for not 
more than 90 days for the purpose of 
participating in business meetings or contacts, 
entering into contract to sell or purchase 
services, visiting of business e stablishments or 
other similar activities; and entering with a 
purpose to establish a commercial presence 
in Thailand.  Such t emporary entry will be 
permitted for an initial period of not more 
than 90 days and may be extended for a 
further period of not mo re than one year.    
 
(a) Service sellers: 
 Representatives of a service supplier who 
enter and stay in Thailand temporarily 
without receiving remuneration from within 
Thailand for the sale of  goods or services or 
entering into agreement for such sale for that 
services supplier.  
 
(b) Persons responsible for establishing a 
commercial presence: 
 Representatives of a service supplier who 
enter and stay in Thailand temporarily for 
the purposes of: 
 -  participating in business meetings or 
   contacts, 
- visiting of business establishments or 
 other similar activities,  
- entering with a purpose to establish a 
 commercial presence of a service 
 supplier in Thailand when the service 
 supplier has no commercial presence in 
 Thailand. 
     TN/S/O/THA/Rev.1
 Page 5Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Condition : 
 Representatives of such service suppliers or 
employees of such juridical person will not 
be engaged in making direct sales to the 
general public or in supplying services 
themselves. 
 
Duration of stay : 
    Temporary stay will be permitted and a work 
permit granted, when apply for, for an initial 
period of not more than 90 days.  
 
 Representative of category (b) may be 
extended for a further period of not more 
than one year from the arrival date, provided 
that the criteria stipulated by the 
Immigration Bureau and the Department of 
Employment have been satisfied.  
    
 II. Intra-corporate Transferees   (ICT)  
(b) A corporate transferee of the managerial or 
executive level or a speci alist, provided that 
such person has been employed by the 
company concerned outside Thailand for  a 
period of not less than one year immediately 
preceding the date of his or her application for 
admission and has satisfied the criteria for 
management needs1 stipulated by the 
Department of Employment.  Temporary entry 
The temporary stay  is limited to a one year 
period and may be extended for a further two 
three  terms of not more than one year each.  
   
                                                           
  TN/S/O/THA/Rev.1 
Page 6 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Employees of a company established in the 
territory of WTO Member who are 
transferred temporarily for the supply of a 
service through commercial presence in 
Thailand. 
 
The employees refer to Executives, 
Managers, or Specialists as defined below.  
 
Manager is defined as:  
 A person within an organization who primarily 
directs the organization , or a department or 
sub-division of the orga nization; supervises and 
controls the work of  other supervisory, 
professional or managerial employees; has the 
authority to hire and fire or recommend hiring, firing, or other personnel actions (such as 
promotion or leave authorization); and exercises 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 necessary for the 
provision of the service. 
 
Executive is defined as :  
 A person within an organization who primarily 
directs the management of the organization, 
establishes the goals and policies of the 
organization,  exercises wide latitude in decision-
making, and receives only general supervision 
or direction from high er-level executives, (the 
board of directors, or stock shareholders of the 
business).  An executive would not directly 
perform tasks related to the actual provision of a service or services of the organization.  
     TN/S/O/THA/Rev.1
 Page 7Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Specialist is defined as:  
A person within an organization who possesses knowledge at an advanced level of continued 
expertise essential to the establishment 
provision of the service and/or and who  
possesses proprietary knowledge of the 
organization services, research equipment, 
techniques, or management.  
Condition : 
Such employees must have been employed by the 
company concerned outside Thailand for a period 
of not less than one year immediately preceding 
the date of his or her application for admission; 
have satisfied the criteria stipulated by the 
Immigration Bureau and hold a Non-
Immigration visa; and have satisfied the criteria 
for management needs1 stipulated by the 
Department of Employment.  
 
Duration of stay : 
Temporary stay will be permitted and a work 
permit granted, when apply for, for a one year 
period, and may be extended for a further three 
terms of not more than one year each subject to 
verification of ongoing employment with original 
employer and compliance with relevant Thai 
laws and regulations. 
   
                                                           
1 In considering managerial needs, the follow ing facts shall be taken into consideratio n by the relevant authority, namely:  (1) size of fully paid-up capital;  (2) employment creation;  
(3) extent of foreign investment;  (4) export promotion;  (5) transfer of technology;  (6) sp ecial needs of the management.   TN/S/O/THA/Rev.1 
Page 8 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 III. Contractual Service Suppliers  (CSS) 
 
Access is subject to the following conditions and 
those in sector -specific commitments, where 
applicable:  
 
- A contractual service supplier is defined as 
a natural person who is engaged in the 
supply of a contracted service on a 
temporary basis as an emplo yee of a 
juridical person who has no commercial 
presence in Thailand  
- The juridical person has obtained a service 
contract for a period not exceeding three  
months from a juridical person 
incorporated in Thailand.  
- The service contract sh all comply with the 
laws, regulations and requirements of 
Thailand.   
- The natural person seeking access has met 
the requirements prescribed for 
“Specialist” above and been offering such 
service as an employee of the juridical 
person supplying the service for at least the 
year immediately preceding the date of his 
or her application for admission.  
- The natural person must possess the 
necessary academic qualifications and 
professional experience as specified for the 
sector or activity concerned, and satisfies 
the criteria for mana gement needs 
stipulated by the Department of 
Employment (as appeared in footnote 1)  
     TN/S/O/THA/Rev.1
 Page 9Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 - The temporary entry shall be for a period 
of not more than three months or the 
duration of the contract , whichever is less.  
- The contract has to be obtained in the 
following sub -sectors without conferring 
entitlement to practice as a licensed 
professional in Thailand:  
   
 Definition:  
Employees of a foreign based company who enter 
and stay in Thailand temporarily in order to 
perform service pursuant to a contract between 
their  employer and a company (service 
consumer) incorporated in Thailand. 
 
Condition: 
Access is subject to the following conditions and 
those in sector-specific commitments, where 
applicable:  
   
 Upon the foreign-based company 
- The foreign-based company has no 
commercial presence in Thailand, and 
- has obtained a service contract for the 
provision of a service in Thailand for a 
period not exceeding three months from a 
company incorporated in Thailand.  
   
 Upon the service contract:  
- The service contract shall comply with the 
laws, regulations and requirements of 
Thailand. 
- The contract has to be obtained in the sub-
sectors below without conferring entitlement 
to practice as a licensed professional in 
Thailand.  
    TN/S/O/THA/Rev.1 
Page 10 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Upon the employees : 
- The employees must meet the requirements 
prescribed for “Specialist” above, 
- have been offering such services as an 
employee of the foreign-based company 
supplying the services for at least the year 
immediately preceding the date of his or her 
application for admission, 
- have processed the necessary academic and 
professional qualifications as specified for 
the sector or activity concerned, 
- have satisfied the criteria stipulated by the 
Immigration Bureau and hold a Non-
Immigration visa, and 
- have satisfied the criteria for management 
needs stipulated by the Department of 
Employment. 
   
 Duration of stay : 
The Temporary stay will be permitted and a work 
permit granted, when apply for, for a period of 
not more than three months  one year  or the 
duration of the contract, whichever is less.    
  
The sub-sectors applicable: 
As below:  
   
 - Consultancy services related to the 
installation of computer hardware 
(CPC 84100) 
- Software implementation services 
(CPC 84210+84220+84230+ 84240+84250) 
     TN/S/O/THA/Rev.1
 Page 11Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 - Data processing services (excluding 
those provided over public telecommunications network) 
(CPC 84310+84320+84330+ 84390) 
- Data base services (excluding those 
provided over public 
telecommunications network) 
(CPC 84400) 
- Other computer serv ices : Software 
training services for staff of clients 
(part of CPC 84900) 
- General Management Consulting 
Services (CPC 86501) 
- Engineering Servi ces (CPC 86721 
to 86727 + 86729)  ( except civil 
engineer)  
- Hotel Lodging Services 
(CPC 64110) 
- Restaurant Services (CPC 64210)  
- Related scientific and technical 
consulting services for oil and gas 
exploration and production (part 
of CPC 8675)  
- Environmental services 
(CPC 9401-9409), except Engineer  
   
 
 3),4) Regarding a  Aquisition and usage of land:  
according to the Land Code of Thailand, 
foreign nationals or domestic companies which are deemed foreigners are not allowed 
to purchase or own land in Thailand.  
However, they may lease land and own buildings.  Foreigners are also allowed to own 
part of condominium units under the laws and 
regulations governing the ownership of condominiums. 
 3), 4) Acquisition and usage of land:  
Unbound, except as provided in the MA  
column    
  TN/S/O/THA/Rev.1 
Page 12 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
II. SECTOR SPECIFIC COMMITMENTS 
1. BUSINESS SERVICES 
    
A. Professional Services  
    
(a) Legal services 
(CPC 86111+86119+ 86120+86130+86190) 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) Unbound  1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) Unbound  
 
(b) Accounting, auditing and 
bookkeeping services (CPC 86211 to 86213 
+86219+86220) 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) Unbound 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) Unbound   
 
(d) Architectural services 
(CPC 86711 to 86714+86719 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) Unbound 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per c ent None  
4) Unbound 
  
 
(e) Engineering services 
(CPC 86721 to 86727 
+86729) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) (a) As indicated in the horizontal section  
(b) Unbound for civil engineer 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section   
 
(g) Urban planning and 
landscape architectural 
services  (CPC 86741 to 86742) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Unbound 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) Unbound 
  
   TN/S/O/THA/Rev.1
 Page 13Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
B. Computer and Related 
Services  
    
(a) Consultancy services 
related to the installation of 
computer hardware (CPC 84100) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section  
 Entry of contractual service suppliers may 
subject to numerical ceilings and specific 
qualification requirements set by Ministry 
of Information and Communications Technology (hereinafter  “ICT Ministry”), 
otherwise as indicate d in the horizontal 
section  
  1) Unbound 
2) None 
3) No limitations as long as foreign equity 
partici pation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
(b) Software implementation 
services (excluding 
programming and systems 
maintenance services)  
(CPC 84210+84220 
+84230+ 84240+84250 ) 
 1) Unbound 
2) None 3)
 None other than that indicated in the 
horizontal section   
4) As indicated in th e horizontal section  
 Entry of contractual service suppliers may 
subject to numerical ceilings and specific qualification requirements set by ICT 
Ministry, otherwise as indicated in the 
horizontal section  
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section   
(c) Data processing services 
(excluding those provided over public 
telecommunications 
network) (CPC 84310+84320 
+84330+84390) 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section  
 Entry of contractual service suppliers may 
subject to numerical ceilings and specific 
qualification requirements set by ICT Ministry, otherwise as indicated in the 
horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section   TN/S/O/THA/Rev.1 
Page 14 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(d) Data base services 
(excluding those provided over public 
telecommunications 
network) (CPC 84400) 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in the hor izontal section  
 Entry of contractual service suppliers may 
subject to numerical ceilings and specific 
qualification requirements set by ICT Ministry, otherwise as indicated in the 
horizontal section  
 1) Unbound 
2) None 3) No limitations as long as forei
gn equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
(e) Other computer services: 
software training services 
for staff of clients (part of 
CPC 84900) 1) Unbound 
2) None 
3) None  
4) Entry of contractual service suppliers may 
subject to numerical ceilings and specific 
qualification requirements set by ICT 
Ministry, otherwise as indicated in the horizontal section   
 1) Unbound 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section 
  
E. Rental/Leasing Services 
without Operators  
    
(d) Rental and leasing  
services concerning 
agricultural machinery, construction 
machinery, office 
machinery, other machinery and 
equipment without 
operator (CPC 83106-83109) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section  
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
   TN/S/O/THA/Rev.1
 Page 15Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(d) Leasing services 
concerning agricultural 
machinery, construction 
machinery, office 
machinery, ot her machinery 
and equipment without 
operator  
(CPC 83106 -83109)  
 1) Unbound  
2) None  
3) None other than that indicated in the 
horizonta l section  
4) As indicated in the horizontal section  
 1) Unbound  
2) None  
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  
4) None  
  
 
F. Other Business Services  
    
(a)  Advertising services 
(CPC 87110+87120 
+87190) 
  
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the 
horizontal section  
  
(b) Market research and public 
opinion polling services  
(CPC 86401 to 86402) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section  
 1) Unbound 
2) None 
3) No  limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section 
   
(c) General management 
consulting services 
(CPC 86501) 
 1) None 
2) None 
3) None other than tha t indicated in the 
horizontal section  
4) (a) As indicated in the horizontal section  
(b) Unbound for legal and auditing 
consultants 
 1) None 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
(e) Technical testing and 
analysis services (CPC 86761+86769) 
 
  1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
   TN/S/O/THA/Rev.1 
Page 16 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(f) Services incidental to 
agriculture;    
 Consultancy services on 
agricultural extension: 
- soil preparation 
- seed production - plant protection 
- harvesting 
- grading - packing 
- storaging 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Unbound  
 As indicated in the horizontal section 
 1) Unbound 
2) None 
3) No limitatio ns as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None.  Unbound, except as provided in the 
horizontal section   
 Soil analysis laboratory 
 1) None 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) None 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) Unbound , except as provided in the horizontal 
section  
  
 Soil survey and land use 
Planning  
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section 
  
 Cover crop seed 
multiplication 
 
 
 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation d oes not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section   
    TN/S/O/THA/Rev.1
 Page 17Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(f) Services incidental to 
forestry: 
    
 Forestry consultant services 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
(g) Services incidental to 
fishing: 
    
 International trading, 
exporting products services (broker) 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participatio n does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 Quality analysis services 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section  
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section 
  
 Canning process analysis 
services 
 1) Unbound 
2) None 3) None other than that indicate
d in the 
horizontal section  
4) As indicated in th e horizontal section  
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section 
   TN/S/O/THA/Rev.1 
Page 18 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Technical services 
    
 - Consulting 
 - Research on marketing 
 - Quality control 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equi ty 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
(h) Services incidental to 
mining at oil and gas fields 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) (a) As indicated in the horizontal section  
(b) Unbound for civil engineer 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
(m) Related scientific and 
technical consulting services (CPC 8675) 
 
 -  Oil and gas exploration 
and production (part of CPC 8675) 
 1) Unbound 
2) None 3) None  
4) (a) Entry of contractual service suppliers 
will be subject to the approval of the 
Petroleum Committee required in 
Petroleum Act, otherwise  as indicated in the 
horizontal section 
(b) Unbound for civil engineer  
  1) Unbound 
2) None 3) None 
4) Unbound, except as provided in the 
horizontal section 
  
(n) Maintenance and repair 
services of office machinery and equipment 
including computers 
(CPC 84500) 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section  
 Entry of contractual service suppliers may  
subject to numerical ceilings and specific 
qualification requirements set by ICT Ministry, otherwise as indicated in the 
horizontal section  
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
    TN/S/O/THA/Rev.1
 Page 19Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(q) Packaging services  
(CPC 87600) 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) Unbound  1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) Unbound   
(r) Publishing and printing 
services excluding 
publishing newspaper (CPC 88442) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Unbound 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participati on does not exceed 49 per cent  None  
4) Unbound 
  
(t) Other 
    
 Translation and 
interpretation services 
(CPC 87905) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section  
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
  TN/S/O/THA/Rev.1 
Page 20 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 
2. COMMUNICATION SERVICES  
C. Telecommunications Services 
  Commitments undertaken in this offer are subject to the following general conditions:
 
 
- Each service to be supplied in Thailand  requires a specific governmental licence. 
- Licences are granted only to service suppliers duly constituted according to the Thai legislation, which requires head office  and management located in the Thai  
 territory. 
- Due to scarce resources, the numb er of licences may be limited. 
- The services in the Schedule of Specific Commitments shall be on facilities basis. 
- The service provider shall be a Thai regist ered company with foreign equity participation not exceeding 20 per cent of the re gistered capital and the number of foreign  
 shareholders must not exceed 20 per cent of the total number of shareholders of the company. 
- The Communications Authority of Thail and has exclusive right to link with Intelsat and Inmarsat.  
- Conditional upon passage and coming into fo rce of all necessary new communication acts,  commencing from the year of 2006, com mitments on public  
 telecommunication services will be introduc ed, and carried out in accordance with the implementing regulations to be issued by  virtue of those acts. 
   TN/S/O/THA/Rev.1
 Page 21Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Public local, domestic long 
distance and international services: 
 
(a) Voice telephone services 
(bd) Telex services 
(ce) Telegraph services 
(df) Facsimile services  
  
 
1),2) None, other than traffic shall be routed 
through a gateway in Thailand operated by a 
supplier duly licensed; the provision of 
concerned services shall be agreed by the supplier duly licensed of both ends. 
3) Conditional upon passage and coming into 
force of all necessary new communication acts, commencing from the year of 2006, 
Thailand will introd uce the market access 
elements as contained in those acts into the relevant parts of its Schedule of Specific 
Commitments relating to the supply of public 
telecommunication services.  
4) Unbound as indicated in  the horizontal section  
  
 
1),2) None  
 
  
3) Conditional upon passage and coming into 
force of all necessary new communication acts, commencing from the year of 2006, Thailand 
will introduce the national treatment elements 
as contained in those acts into the relevant parts 
of its Schedule of Specific Commitments 
relating to the supply of public 
telecommunication services. 
4) Unbound as indicated in  the horizontal section 
 Conditional upon passage 
and coming into force of all necessary new 
communication acts, 
commencing from the year of 2006, Thailand will 
introduce into its  Schedule 
of Specific Commitments on public 
telecommunication 
services its treatment on the subjects relating to 
competitive safeguards, 
interconnection, universal service, public availability 
of licensing criteria, 
separation of regulatory and operational functions, 
and the allocation and use 
of scarce resources. 
(j) Data base access services 
(part of CPC 7523) 1) 1.1 Service providers must use public 
telecommunication network under 
national telecommunication authorities; 
 1.2 Radio application service is subject to 
frequency availability. 
2) None  1) None 
 
  
 
2) None   TN/S/O/THA/Rev.1 
Page 22 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 
 3) (a) Shall be a Thai registered company with 
foreign equity participation not exceeding 40 per cent of the registered 
capital and the number of foreign 
shareholders must not exceed 40 per cent of the total number of shareholders 
of the company 
 (b) Such company shall be permitted under 
the built-transferred-operated concept 
 (c) Must use public telecommunication 
network under national telecommunication authorities 
4) As indicated in th e horizontal section 3) No limitations as long as foreign equity 
participation does not exceed 40 per cent 
 
 
  
 
  
 
  
4) None
 Unbound, except as provided in the  
horizontal section  
  
 
(n) On-line information and/or 
data processing services  
(part of CPC 843) 1) 1.1 Services providers must use 
telecommunication network under 
national telecommunication authorities; 
 1.2 Radio application service is subject to 
frequency availability 1) None  
 2) None 
3) (a) Shall be a Thai registered company with 
foreign equity participation not exceeding 40 per cent of the registered capital and 
the number of foreign shareholders must 
not exceed 40 per cent of the total number of shareholders of the company 
 (b) Such company shall be permitted under 
the built-transferred-operated concept 
 (c) Must use public telecommunication 
network under national 
telecommunication authorities 2) None 
3) No limitations as long as foreign equity 
participation does not exceed 40 per cent 
  
 4) As indicated in the horizontal section 
 4) None  Unbound, except as provided in the 
horizontal section 
    TN/S/O/THA/Rev.1
 Page 23Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(o) Other 
    
 Telecommunications 
equipment sales services 
(part of CPC 75420) 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent.  None  
4) None  Unbound, except as provided in the 
horizontal section   
 Telecommunications 
consulting services 
(CPC 75440) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer  1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 Videotext 
(part of CPC 75299) 1) 1.1 Service providers must use public 
telecommunication network under national telecommunication authorities; 
 1.2 Radio application service is subject to 
frequency availability 
2) None 1) None 
  
 
 
2) None  
 3) (a) Shall be a Thai registered company with 
foreign equity participation not 
exceeding 40 per cent of the registered 
capital and the number of foreign shareholders must not exceed 40 per 
cent of the total number of shareholders 
of the company 3) No limitations as long as foreign equity 
participation does not exceed 40 per cent   
  (b) Such company shall be permitted under 
the built-transferred-operated concept 
by national telecommunication authorities
2 
  
  
                                                           
2 This condition will be applied for at least 10 years.  TN/S/O/THA/Rev.1 
Page 24 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  (c) Must use public telecommunication 
network under national telecommunication authorities 
 (d) Selection of service providers shall be 
based on open tender 
4) As indicated in th e horizontal section  
  
 
 4) None
 Unbound, except as provided in the 
horizontal section  
  
 Teleconference 
(part of CPC 75292) 1) 1.1 Service providers must use public 
telecommunication network under 
national telecommunication authorities; 
 1.2 Radio application service is subject to 
frequency availability 
2) None 1) None 
 
 
  
2) None  
 3) (a) Shall be a Thai registered company with 
foreign equity participation not exceeding 
40 per cent of the registered capital and 
the number of foreign shareholders must not exceed 40 per cent of the total number 
of shareholders of the company 3) No limitations as long as foreign equity 
participation does not exceed 40 per cent  
  (b) Such company shall be permitted under 
the built-transferred-operated concept by 
national telecommunication authorities2 
 (c) Must use public telecommunication 
network under national 
telecommunication authorities 
 (d) Selection of service providers shall be 
based on open tender 
4) As indicated in th e horizontal section 
  
 
  
 
  
 
4) None
 Unbound, except as provided in the 
horizontal section 
  
                                                           
2 This condition will be applied for at least 10 years.   TN/S/O/THA/Rev.1
 Page 25Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Domestic leased circuits 
(part of CPC 75299) 1) 1.1 Service providers must use public 
telecommunication network under national telecommunication authorities; 
 1.2 Radio application service is subject to 
frequency availability 
2) None 
3) (a) Shall be a Thai registered company with 
foreign equity participation not exceeding 40 per cent of the registered 
capital and the number of foreign 
shareholders must not exceed 40 per cent of the total number of shareholders 
of the company 1) None 
  
 
 2) None 
3) No limitations as long as foreign equity 
participation does not exceed 40 per cent  
  (b) Such company shall be permitted under 
the built-transferred-operated concept by national telecommunication 
authorities
2 
 (c) Must use public telecommunication 
network under national 
telecommunication authorities 
 (d) Selection of service providers shall be 
based on open tender 
4) As indicated in th e horizontal section 
  
  
 
  
 
 
 
4) None
 Unbound, except as provided in the 
horizontal section  
  
D. Audiovisual Services  
    
(a) Film/video production and 
distribution services excluding promotion or 
advertising services 
(CPC 96112+96113) 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
                                                           
2 This condition will be applied for at least 10 years.  TN/S/O/THA/Rev.1 
Page 26 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(c) Radio/television services 
only for production of radio/TV programmes 
(CPC 96131+96132) 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
3. CONSTRUCTION AND 
RELATED ENGINEERING 
SERVICES 
    
A. Construction Work for 
Buildings 
(CPC 51210+51220 +51230+51240+51250+ 
51260 +51270+51280+ 
51290) 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer  1) Unbound 
2) None 
3) No limitations 
as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
B. Construction Work for 
Civil Engineering 
(CPC 51310+51320 
+51330+51340+51350 +51360+51371+51372 
+51390) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
C. Installation Work 
(CPC 51610+51620 
+51630+51641+51642 +51643+51644+51649 
+51650+51660+51691+ 
51699) 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) (a)  As indicated in  the horizontal section 
 (b) Unbound for civil engineer  1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the 
horizontal section  
    TN/S/O/THA/Rev.1
 Page 27Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
4. DISTRIBUTION 
SERVICES 
     
A. Commission Agents' 
Services 
(CPC 62111 to 62118) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Unbound 
 1) Unbound 
2) None 
3) No  limitations as long as foreign equity 
participation does not exc eed 49 per cent  None  
4) Unbound 
  
 
C. Retailing services  
Retail sales of motor fuel 
and fuel oil (CPC 61300 
and part of CPC 63297)  
 
  
 
1) Unbound 
2) None 
3) None  
4) As indicated in the horizontal section  
  
 
1) Unbound 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section 
  
 
5. EDUCATIONAL 
SERVICES 
    
A + B. International and 
National School Education 
Services (excluding adult and other education 
services) (CPC 9219+9221 
+9222) 1) Unbound 
2) None 
3) None other than that indicated in 
the 
horizontal section  
4) Unbound  Foreign natural persons may 
enter Thailand to supply education services 
provided that: 
 1) Unbound 
2) None 
3) No  limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) Unbound 
  
  (1) the natural persons are invited or 
employed by education institutions 
duly established and registered in 
Thailand; 
 (2) the natural persons possess 
qualification and experiences set by 
such institutions as well as meeting other criteria that may be set by 
Ministry of Education, where 
applicable 
    TN/S/O/THA/Rev.1 
Page 28 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  
 The initial temporary stay shall be six  
months  one year or the duration of 
employment period, whichever is shorter, 
with possibility of extension.  
 
 Others : As indicated in the horizontal 
section 
   
B. Technical and Vocational 
Education Services 
(CPC 9223+9224) 1) None 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Unbound  Foreign natural persons may 
enter Thailand to supply education services 
provided that: 
 
 (1)  the natural persons are invited or 
employed by education institutions 
duly established and registered in 
Thailand; 
 (2) the natural persons possess 
qualification and experiences set by such institutions as well as meeting 
other criteria that may be set by 
Ministry of Education, where applicable 
 
 The initial temporary stay shall be six  
months  one year or the duration of 
employment period, whichever is shorter, 
with possibility of extension.  
 
 Others:  As indicated in the horizontal 
section 
 1) None 
2) None 
3) No limitations as l ong as foreign equity 
participation does not exceed 49 per cent  None  
4) Unbound 
    TN/S/O/THA/Rev.1
 Page 29Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
C. Higher education services 
 (CPC 92300) 1) Unbound 
2) None 3) Unbound 
4) Foreign natural persons may  enter 
Thailand to supply education services provided that: 
 
 (1) the natural persons are invited or 
employed by education institutions 
duly established and registered in 
Thailand;  
 (2) the natural persons possess 
qualification and experiences set by 
such institutions as well as meeting other criteria that may be set by 
Ministry of Education where 
applicable 
 
 The initial temporary stay shall be six  
months  one year or the duration of 
employment period, whichever is shorter, 
with possibility of extension.  
 
 Others : As indicated in the horizontal 
section 
 1) Unbound 
2) None 3) Unbound 
4) Unbound 
   TN/S/O/THA/Rev.1 
Page 30 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
D. Professional and/or Short 
Courses Education Services (CPC 92400) 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) Unbound  Foreign natural persons may 
enter Thailand to supply education services 
provided that: 
  (1) the natural persons are invited or 
employed by education institutions 
duly established and registered in Thailand; 
 (2) the natural persons possess 
qualification and experiences set by such institutions as well as meeting 
other criteria that may be set by 
Ministry of Education, where applicable 
 
 The initial temporary stay shall be six  
months  one year or the duration of 
employment period, whichever is shorter, with possibility of extension.  
 
 Others : As indicated in the horizontal 
section  
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) Unbound     TN/S/O/THA/Rev.1
 Page 31Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
E. Other education services 
(CPC 92900) 
 
 Foreign language tuition 
services (part of CPC 92900) 1) Unbound 
2) None 3) None  
4) Foreign natural persons may enter 
Thailand to supply education services provided that: 
 
 (1) the natural persons are invited or 
employed by education institutions 
duly established and registered in 
Thailand; 
 (2) the natural persons possess 
qualification and experiences set by 
such institutions as well as meeting other criteria that may be set by 
Ministry of Education, where 
applicable 
 
 The initial temporary stay shall be six  
months  one year or the duration of 
employment period, whichever is shorter, 
with possibility of extension.  
 
 Others: As indicated in the horizontal 
section  
 1) Unbound 
2) None 3) None 
4) Unbound 
  
6. ENVIRONMENTAL 
SERVICES 
    
A. Environmental Consultancy 
on Sewage System, Refuse 
Disposal, Hazardous Waste Management, Air Pollution 
and Noise Management, 
Sanitation and Other Environmental 
Management Services 
(CPC 9401) 
 1) None 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) None 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
   TN/S/O/THA/Rev.1 
Page 32 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Environmental Protection 
and Environmental Abatement Services 
(CPC 9401) 1) None 
2) None 3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) None 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section 
  
 Sewage Services (including 
industrial waste water treatment system) 
(CPC 9401) 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the  
horizontal section  
  
B. Refuse Disposal Services 
(including hazardous waste 
management and incinerator) 
(CPC 9402) 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) Non e Unbound, except as provided in the  
horizontal section  
  
C. Sanitation and Similar 
Services (CPC 9403) 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the 
horizontal section  
    TN/S/O/THA/Rev.1
 Page 33Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
D. Other 
    
 Cleaning services of 
exhaust gases (including 
industrial emission 
abatement) (CPC 9404) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per  cent  None  
4) None  Unbound, except as provided in the 
horizontal section 
  
 Noise abatement services 
(CPC 9405) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section 
  
 Nature and landscape 
protection services 
(CPC 9406) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
  TN/S/O/THA/Rev.1 
Page 34 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Other environmental 
protection services  (CPC 9409) 
 
 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) Entry of contractual service suppliers may 
subject to qualification requirements set by 
Ministry of Natural Resources and 
Environment, otherwise as As indicated in 
the horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
7. FINANCIAL SERVICES   -  With regard to the scope of operation and types of financia l services that can be provided , each type of financial institut ion will be permitted to operate the sector 
or sub-sector of banking and other financial services only to the extent that their respective governing legislation permit the m to do so.  
 -  All commitments in this sector are s ubject to horizontal commitmen ts in Thailand’s GATS schedule of specific commitments.  
 
A. Insurance including 
Reinsurance and 
retrocession  
    
(a) Life insurance services 
(CPC 81211) 1) None 
2) None  
 
3) (a) Foreign equity participation limited to 
25 per cent of registered share capital. 1) None 
2) Life insurance premium is tax deductible up to 
a certain amount for holders of policies issued 
by local companies. 
3) None other than that indicated in the MA 
column 
  
 
  (b) New establishment is subject to licence 
approved by the Minister with the 
consent of the Cabinet. 
4) Only senior managerial personnel, specialists 
and technical assistants  with the approval of 
the Insurance Commissioner. 
  
 
 
4) None  Unbound, except as provided in the 
horizontal section  
 
  
   TN/S/O/THA/Rev.1
 Page 35Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(b) Non-life insurance services  
 (CPC 8129)  1) Unbound except for international marine, 
aviation and transit and all classes of reinsurance. 
2) None 
3) (a) Foreign equity participation limited to 25 
per cent of registered share capital. 
 (b) New establishment is subject to license 
approved by the Minister with the consent of the Cabinet. 
4) Only senior managerial personnel, specialists 
and technical assistants  with the approval of 
the Insurance Commissioner. 
 1) Unbound 
  
2) None 
3) None other than that indicated in the MA 
column  
 
  
4) None
 Unbound, except as provided in the 
horizontal section   
 
(d) Services auxiliary to 
insurance (excluding pension funding services) 
 
 Insurance broking and 
agency services 
(CPC 81401) (Brokers shall 
not induce, advise or do 
any acts so as to cause any 
person to enter into insurance contracts with 
insurers abroad, except for 
reinsurance contracts) 
 
  
  
 
1) Unbound 2) Unbound 
3) Foreign equity participation not to exceed 25 
per cent. 
 
4) (a) Only senior managerial personnel, 
specialists and technical assistants with 
the approval of the Insurance 
Commissioner. 
 (b) Unbound for individual broker and 
agent. 
  
  
 
1) Unbound 2) Unbound 
3) No limitations as long as foreign equity 
participation does not exceed 25 per cent .  None 
other than that indicated in the MA column  
4) None Unbound, except as provided in the 
horizontal section  
  
 Insurance consultancy 
services excluding pension 
consulting services (CPC 81402) 1) None 
2) None 
3) None other than that indicated in the 
horizontal section.  
4) Only senior managerial personnel, specialists 
and technical assistants  with the approval of 
the Insurance Commissioner. 
 1) None 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent.  None  
4) None  Unbound, except as provided in the 
horizontal section  
   TN/S/O/THA/Rev.1 
Page 36 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Average and loss 
adjustment services (CPC 81403) 1) None 
2) None 3) None other than that indicated in the 
horizontal section.  
4) Only senior managerial personnel, specialists 
and technical assistants  with the approval of 
the Insurance Commissioner. 
 1) None 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent. None  
4) None  Unbound, except as provided in the  
horizontal section   
 Actuarial Services  
 (CPC 81404) 1) None 
2) None 
3) None other than that indicated in the 
horizontal section.  
4) Only senior managerial personnel, specialists 
and technical assistants  with the approval of 
the Insurance Commissioner. 
 1) None 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent. None  
4) None  Unbound, except as provided in the 
horizontal section   
 Services auxiliary to 
financial intermediation other than to insurance and 
pension funding services 
    
 Credit card services 
(CPC 81133) (Mobilizing funds from the public is 
prohibited, unless licensed 
under a financial law) 
 
 1) None 
2) None 3) (a) As indicated in B(3)(j) below. 
 (b) Financial institutions must obtain prior 
approval from the Bank of Thailand. 
4) As indicated in th e horizontal section . 
 1) None 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per ce nt. None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 Financial consultancy  
 services (CPC 81332) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section.  
4) As indicated in th e horizontal section . 
 1) None 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent. None  
4) None  Unbound, except as provided in the 
horizontal section  
    TN/S/O/THA/Rev.1
 Page 37Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
B. Banking and Other 
Financial Services  
    
 Acceptance of deposits and 
other repayable funds from 
the public 
 
 Lending of all types, 
including consumer credit, mortgage credit, factoring 
and financing of 
commercial transactions 
 
 Financial leasing 1) None for financial advisory and financial data 
processing.  Unbound for all other services. 
2) None for financial advisory and financial data 
processing.  Unbound for all other services. 
3) (a) Representative office of banks: None.  
  (b) Foreign bank branches: 
 
 I. None for existing foreign bank branches 
under present shareholding structure. 
 
   New establishment is subject to licence 
approved by the Minister of Finance 
with the consent of the Cabinet. 
 1) None 
 
 2) None 
3) (a) Representative office of banks:  None 
  (b) Foreign bank branches: 
 
   None, except as indicated in the market 
access column. 
  
 Payment and money 
transmission services 
including credit, charge and 
debit cards, travellers 
cheques and bankers drafts 
 
 Guarantees and 
commitments 
  II. ATM operations permitted under the 
following conditions only: 
  (i) joining ATM pools operated by 
Thai banks; or 
  (ii) operation within own premises or 
sharing the facilities with other 
commercial banks in Thailand. 
    TN/S/O/THA/Rev.1 
Page 38 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Trading for own account, or 
for account of customers in the following: 
 (a) money market 
instruments 
 (b)  foreign exchange 
 (c) exchange rate and 
interest rate instruments 
 (d) transferable securities  III. Existing foreign banks which already 
had the first branch office in Thailand prior to July 1995 will each be permitted 
to open no more than two additional 
branches. 
 
 IV. None for participation in cheque 
clearing and settlement system. 
 
 (c) Locally incorporated banks 
  I. Market access limited to the acquisition 
of shares of existing banks. 
  
  
 
  
 
  
(c) Locally incorporated banks 
  None, except as indicated in the market access 
column  
 Participation in issues of all 
kinds of securities, 
including underwriting and 
placement as agents (whether publicly or 
privately) and provision of 
services related to such 
issues 
  II. (i) Maximum foreign equity 
participation limited to 25 per cent 
of paid-up registered capital.  
Combined shareholding of an individual and his/her related 
persons not to exceed 5 per cent of 
bank's paid-up registered capital.     TN/S/O/THA/Rev.1
 Page 39Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Asset management as 
follows: 
 - cash or portfolio 
management 
 - collective investment 
management 
 - custodian and 
depository services 
 
 Advisory, intermediation 
and other auxiliary financial services 
 
 Provision and transfer of 
financial information, and 
financial data processing 
and related software   (ii) The Minister of Finance upon 
recommendation of the Bank of Thailand may relax the above-
mentioned limits on maximum 
foreign equity participation and combined shareholding of an 
individual and his/her related 
persons, subject to the terms and conditions announced by the 
Minister of Finance, including the 
following: 
  - the relaxation is deemed necessary 
to improve the condition or 
business of the commercial bank; 
  - such equity participation will be 
authorized for a period of up to 10 
years, with foreign shareholders who enter in this period being 
grandfathered thereafter with 
respect to the absolute amount of 
their equity holding. 
 III. At least three-fourths of the directors 
must be of Thai nationality.  The 
Minister of Finance upon 
recommendation of the Bank of Thailand may allow more foreign 
nationals than specified above subject to 
the same terms and conditions as stated in II (ii) above.    TN/S/O/THA/Rev.1 
Page 40 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  (d) International Banking Facility3 New 
establishment is subject to licence approved by the Minister of Finance.   
 
 (e) Finance companies and credit foncier 
companies 
 
 I. None for representative offices.  
 II. Market access limited to the acquisition 
of shares of existing companies.  
 
 III. (i) Maximum foreign equity 
articipation limited to 25 per cent of paid-up registered capital.  
Combined shareholding of  an 
individual and his/her related persons not to exceed 10 per cent.  (d) International banking facility 
None, except as indicated in the market access  column 
 
 (e) Finance companies and credit foncier 
companies 
   None, except as indicated in the market 
access  column  
    (ii) The Minister of Finance upon 
recommendation of the Bank of 
Thailand may relax the above-
mentioned limits on maximum 
foreign equity participation and combined shareholding of an 
individual and his/her related 
persons, subject to the terms and conditions announced by the 
Minister of Finance, including the 
following:  
 
 -  the relaxation is deemed necessary to 
improve the condition or business of the finance company and credit foncier 
company.   
                                                           
3 IBF units permitted to operate only the banking and investment banking business as specified in the Ministerial Order issued o n 16 September 1992, and Notification of the Bank of 
Thailand dated 14 December 1993.   TN/S/O/THA/Rev.1
 Page 41Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  -  such equity participation will be 
authorized for a period of up to 10 years, with foreign shareholders who 
enter in this period being grandfathered 
thereafter with respect to the absolute amount of their equity holding. 
   
  IV. At least three-fo urths of the directors 
must be of Thai nationality. The Minister of Finance upon 
recommendation of the Bank of 
Thailand may allow more foreign nationals than specified above subject to 
the same terms and conditions as stated 
in III(ii) above. 
   
  (f) Securities companies Securities 
brokerage, securities dealing, investment advisory service and 
securities underwriting: 
  (f) Securities companies 
None, except as indicated in the market access column  
  I. None for representative offices. 
  II. Market access limited to share 
acquisition of existing companies only.  
Unbound for new licences. 
 
 III. Maximum foreign equity participation 
limited to 49 per cent of paid-up registered capital. 
 
 IV. At least one-half of the directors of a 
locally incorporated securities firm must 
be Thai national. 
   
  (g) Asset management companies: 
 
 I. None for representative offices.   (g) Asset management companies 
None, except as indicated in the market 
access column   TN/S/O/THA/Rev.1 
Page 42 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  II. Market access limited to share 
acquisition of existing companies. 
 
 III. During the first five years after the 
licence has been granted, maximum foreign equity participation is limited to 
25 per cent of paid-up registered capital 
and at least  thr ee-fourths of the 
directors must be Thai national. 
   
  IV. After five years, maximum foreign 
equity  participation is limited to 49 per cent of paid-up registered capital and at 
least one-half of the directors must be 
Thai national. 
   
  (h) Financial leasing services 
Can only be provided by leasing companies which are subject to 
maximum foreign equity participation of 
49 per cent of paid-up registered capital, 
or by finance companies which are 
subject to maximum foreign equity participation of 25 per cent of paid-up 
registered capital, ex cept in (e) III (ii). 
  (h) Financial leasing services 
None  
  (i) Factoring services 
Can only be provided by factoring 
companies which are subject to maximum foreign equity participation of 
49 per cent of paid-up registered capital, 
or by finance companies which are subject to maximum foreign equity 
participation of 25 per cent of paid-up 
registered capital, ex cept in (e) III (ii). 
  (i) Factoring services 
None    TN/S/O/THA/Rev.1
 Page 43Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  (j) Credit, charge and debit cards 
Credit, charge and de bit cards can only 
be provided by companies which are 
subject to maximum foreign equity 
participation of 49 percent of paid-up registered capital or locally incorporated 
banks and foreign bank branches. 
  The conduct of businesses under h), i) and j) 
will be subject to licensing and regulations to 
be announced. 
  (j) Credit, charge and debit cards 
None  
 4) Limitations on the number of foreign 
personnel per foreign bank office: 
  (a) two persons for banks operating as 
representative office; 
 (b) six persons for each full-licensed 
branch;   
  (c) four persons for each BIBF branch; 
 (d) two persons for each PIBF branch; 
 (e) eight persons for banks operating as 
full-licensed and BIBF branch; 
   
  For finance companies: 
  (a) two persons for a representative office; 
 (b) Maximum of four directors permitted 
for finance companies; 
 
 For securities companies and asset and 
management companies:  two persons for a representative office. 
    TN/S/O/THA/Rev.1 
Page 44 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
9. TOURISM AND TRAVEL 
RELATED SERVICES 
    
A. Hotel Lodging Services  
(CPC 64110) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
 Restaurant Services 
(CPC 64210) 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the  
horizontal section  
  
 Catering Services 
(CPC 64230) 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
partici pation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the   
horizontal section  
  
 
 Holiday center and 
holiday home services 
(CPC 64230) 1) Unbound 
2) None 
3) None  
4) As indicated in the horizontal section  
 1) Unbound 
2) None 
3) None 
4) Unbound, except as provided in the   
horizontal section  
  
 Camping and caravan site 
services (CPC 64230) 1) Unbound 
2) None 
3) None  
4) As indicated in the horizontal section  
 1) Unbound 
2) None 
3) None 
4) Unbound, except as provided in the   
horizontal section  
    TN/S/O/THA/Rev.1
 Page 45Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
B. Travel Agency and Tour 
Operator Services  
(CPC 74710) 1) Unbound 
2) None 3) None other than
 In addition to  that indicated 
in the horizontal section , and not less than half 
of the board of directors of the company must be Thai nationality 
4) As indicated in th e horizontal section 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
 
 
4) None  Unbound, except as provided in the 
horizontal section  
  
 
D. Other  
    
 Hotel management services 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity  
participation does not exceed 49  per cent  None  
4) None  Unbound, except as provided in the 
Horizontal section   
  
10. RECREATIONAL, 
CULTURAL AND 
SPORTING SERVICES 
    
A. Entertainment services: 
Theme parks, amusement 
parks (CPC 96191) 
 1) Unbound 
2) None 
3) None  
4) As indicated in the horizontal section  
 1) Unbound 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section 
  
D. Sporting Services 
(excluding other sporting 
services specified in 
CPC 96419) (CPC 96411 + 96412 + 96413) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal s ection  
4) As indicated in th e horizontal section 
 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the 
horizontal section  
  
  TN/S/O/THA/Rev.1 
Page 46 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Recreation Park and  Beach 
Services 
(CPC 96494 1) 1) Unbound 
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the  
horizontal section  
  
11. TRANSPORT SERVICES 
    The following 
services at the port provided by the 
government or 
government enterprise are made available, to 
international maritime 
A. Maritime Transport 
Services  
    transport suppliers on 
reasonable and non-
discriminatory terms 
and conditions: 
(a) Passenger transportation 
(CPC 7211 less cabotage 
transport:  as defined below 
- 3.1) 1) None 
2) None 
3) (a) Unbound for establishment of juristic 
person for the purpose of operating a 
fleet under the national flag of Thailand 1) None 
2) None 
3) (a) Unbound  
  1. Pilotage4  
 2. Towing and tug 
assistance 
 3. Provisioning, 
fuelling and watering 
 4. Garbage 
collecting and ballast waste 
disposal 
 
                                                           
4 A Thai captain of a Thai ship which sails regularly in certain co mpulsory pilotage area may be permitted to pilot the ship in t he area.    TN/S/O/THA/Rev.1
 Page 47Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 
  (b) Other forms of commercial presence for 
the supply of international maritime transport services (as defined below - 
3.2) except branch o ffice:  As indicated 
in the horizontal section. 
4) (a) Ships' crews:  Unbound 
 (b) Other personnel:  As indicated in the 
horizontal section 
  (b) None 
  
 
 4) (a) Unbound 
 (b) None
 Unbound, except as provided in the 
  horizontal section  
 
  5. Port captain's 
service 
 6. Navigation aids 
 7. Shore-based 
operational services 
essential to ship 
operations, water and 
electrical 
supplies 
 8. Emergency 
repair facilities 
 9. Anchorage, 
berth and 
berthing 
services 
 
(b) Freight transportation (CPC 
7212 less cabotage 
transport:  as defined below 
- 3.1) 1) None other than:  Traffic between Thailand -
China and Thailand -Vietnam may not be fully 
participated in by  vessels of third countries.  
2) None 
 1) None 
 
 
2) None 
 1) See Note to the 
schedule 
  3) (a) Unbound for establishment of juristic 
person for the purpose of operating a 
fleet under the national flag of Thailand 
 (b) Other forms of commercial presence for 
the supply of international maritime 
transport services (as defined below - 3.2) except branch o ffice:  As indicated 
in the horizontal section 
  3) (a) Unbound 
 
  (b) None other than: 
 
   (i) Shareholders of Thai maritime 
transport companies with ownership 
of Thai flag vessels may be granted 
exemption or reduced rates of income tax leviable on dividends 
paid by such companies 
  
 
 (b) See Note to the 
schedule 
  TN/S/O/THA/Rev.1 
Page 48 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
  
  
 
  
 
  
 
4) (a) Ships' crews:  Unbound  (b) Other personnel :  As indicated in the 
horizontal section 
    (ii) Exporters or importers of goods 
shipped from or to Thailand by Thai flag vessels may be entitled to 
special deduction of not more than 
50 per cent of the freight values or other expenses paid in the ordinary 
course of carriage of such goods 
from their net income for the purpose of calculation of income tax 
 
4) (a) Unbound  (b) None
 Unbound, except as provided in the 
 horizontal section   
(e) International towing 
(CPC 7214) 1) None 
2) None 
3) (a) Unbound for establishment of juristic 
person for the purpose of operating a fleet under the national flag of Thailand 
 (b) Other forms of commercial presence for 
the supply of international towing 
service (as defined below - 3.2) except 
branch office:  As indicated in the horizontal section 1) None 
2) None 
3) (a) Unbound 
  
 (b) None 
 
 
   
 4) (a) Ships' crews:  Unbound 
 (b) Other personnel:  As indicated in the 
horizontal section 
 4) (a) Unbound 
 (b) None  Unbound, except as provided in the 
horizontal section   
(f) Supporting Services for 
maritime transport  
(CPC 745) 
  Shore reception facilities 
(collection of waste/oily 
water from ships) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
   TN/S/O/THA/Rev.1
 Page 49Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Port captain's services 
attached to specific foreign vessels 1) None 
2) None 3) None other than that indicated in the 
horiz ontal section  
4) As indicated in th e horizontal section 
 1) None 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
 Marine surveys and 
classification societies for the purpose of providing 
accurate documentation and 
certification of vessels 1) None other than those under regulations 
stipulated by the Harbour Department 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 1) None 
 2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49  per cent  None  
4) None  Unbound, except as provide in the MA 
column 
  
 
 Freight forwarding services 
 1) Unbound 
2) None 
3) None other t han that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
 Maritime cargo handling 
services (as defined below 
– 3.5) 
 1) Unbound 
2) None 
3) Supplying of services in the area under the 
jurisdiction of the Port Authority of 
Thailand is subject to certain conditions 
set up by the Ministerial Regulations 
issued under the Port Authority of 
Thailand Act B.E.2494 
4) As indicated in the horizontal section  1) Unbound 
2) None 
3) None 
  
 
  
4) Unbound, except as provided in the 
horizontal section 
   TN/S/O/THA/Rev.1 
Page 50 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
 Maritime agency 
services (as defined 
below – 3.6) 
 1) Unbound 
2) None 
3) None5 
4) As indicated in the horizontal section  
 1) Unbound 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section 
  
C. Air Transport Services  
    
(d) Aircraft repair and 
maintenance services 
(CPC 8868) 
 1) None 
2) None 
3) Unboun d Services providers must perform 
their services outside the prescribed apron.  
4) As indicated in th e horizontal section 
 1) None 
2) None 
3) Unbound  None  
 4) None
 Unbound, except as provided in the 
horizontal section  
  
 
(e) Supporting services for air 
transport (CPC 746 **) 
  Selling and marketing of air 
transport services 1) Unbound  None  
2) Unbound  None  
3) None other than:  
 3.1  that indicated in the horizontal section  1) Unbound 
2) Unbound 
3) The value added tax in use comprises 3 rates, 
namely 7 per cent , 0 per cent and exempted. 
VAT collection is based on a reciprocal basis.  
None   
 
  3.2  1. Distribution through CRS is allowed  
only for airlines offices and one 
General Sales Agent office  
 3.3  2. Services providers must use Thai 
public telecommunication ne twork 
under national telecommunication 
authorities  None     
 4) As indicated in the horizontal section  
 4) Unbound  
Computer reservation 
system services 1) None other than: 
(1) Service providers must use public 
telecommunication network under 
national telecommunication 
authorities. 
(2) Radio application service is subject to 
frequency availability 1) None 
 
  
                                                           
5 Domestic regulations may require registration of service suppliers, minimum paid-up capi tal, experienced personnel, etc., on a  non-discriminatory basis   TN/S/O/THA/Rev.1
 Page 51Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
2) None  
3) (1) Distribution through CRS is allowed 
for airlines offices and one General 
Sales Agent office 
 (2) Service providers must use Thai public 
telecommunication network under 
national telecommunication authorities 
and have to comply with terms and 
conditions set out in Thailand’s GATS 
offer on Telecommunication   2) None 
3) Unbound 
  
 4) As indicated in the horizontal section 
 4) Unbound  
E. Rail Transport Services  
    
(d) Maintenance and repair of 
rail transport equipment 
(CPC 8868) 
 1) Unbound  None  
2) None 
3) None other than that indicated in the 
horizontal section  
4) (a) As indicated in the horizontal section 
 (b) Unbound for civil engineer 
 1) Unbound  None  
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
(e)  Supporting Services for rail 
transport services (CPC 743)  
   Passenger and freight 
car cleaning services 
 1) Unbound  None  
2) None 3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound  None  
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
4) None  Unbound, except as provided in the 
horizontal section  
  
 
  Security services at 
railway station 
 1) Unbound  None  
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section 
 1) Unbound  None  
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the 
horizontal section  
  
  TN/S/O/THA/Rev.1 
Page 52 Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
F. Road Transport Services 
Other non-scheduled 
passenger transportation  
    
(b) Freight transportation only 
for frozen or refrigerated goods, bulk liquids or gases 
and containerized freight  
(CPC 71231 to 71233) 
 1) Unbound 
2) None 3) (a)
 None other than  In addition  to  that 
 indicated in the horizontal section ,  
 (b)  N not less than half of the board of 
 directors of the company must be  have 
 Thai nationality 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent None  
  
 
4) None
 Unbound, except as provided in the 
horizontal section  
  
 
(c) Rental services of 
passenger cars with 
operator   
(CPC 71222) 
 1) Unbound 
2) None 
3) (a)  None other than  In addition  to  that 
indicated in the horizontal section ,  
 (b)  N not less than half of the board of 
directors of the company must be  have 
Thai  nationality 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 
3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
 
 
 
4) None  Unbound, except as provided in the 
horizontal section  
  
 
(c) Rental services of buses 
and coaches with operator  (CPC 71223) 
 1) Unbound 
2) None 3) (a)
 None other than  In addition  to  that 
indicated in the horizontal section ,  
 (b)  N not less than half of the board of 
directors of the company must be  have 
Thai nationality 
4) As indicated in th e horizontal section 
 1) Unbound 
2) None 3) No limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
  
 
4) None
 Unbound, except as provided in the 
horizontal section  
  
   TN/S/O/THA/Rev.1
 Page 53Modes of supply:  1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
H. Services Auxiliary to All 
Modes of Transport  
    
(b) Storage and warehousing 
services (CPC 742) 
 1) Unbound 
2) None 
3) None other than that indicated in the 
horizontal section  
4) As indicated in th e horizontal section  
  1) Unbound 
2) None 
3) No
 limitations as long as foreign equity 
participation does not exceed 49 per cent  None  
4) None  Unbound, except as provided in the  
horizontal section  
  
 
 TN/S/O/THA/Rev.1 
Page 54  
 
Reference Paper
 
 
NOTE TO THE SCHEDULE  
  
1. Where road, rail, inland waterways and rela ted auxiliary services are not otherwise fully 
covered in this schedule, a multimodal transport opera tor shall have the ability to rent or lease trucks, 
railway carriages or barges, and related equipment, for the purpose of inland forwarding of cargoes, or 
have access to and use of these forms of multimodal activities on reasonable and non-discriminatory terms and conditions for the purpose of ca rrying out multimodal transport operations. 
 
2. "Reasonable and non-discrim inatory terms and conditions" means, for the purpose of 
multimodal transport operations, the ability of mu ltimodal transport operator to arrange for the 
conveyance of its merchandise on a timely basis, including priority over other merchandise which enter the port at a later date. 
 
3. Definitions:  3.1 "cabotage":  for the purpose of this sche dule, means the transportation or towage of 
passengers or goods, between a port or place located in  Thai waters and another port or place located 
in Thai waters. 
 
3.2 "Other forms of commercial presence for th e supply of international maritime transport 
services":  for the purpose of this schedule, means the ability for international maritime transport 
service suppliers of other members to undertake locally the following: 
 
(a) Marketing and sales of maritime transport services through direct contact with customers, 
from quotation to invoicing, these services being those operated or offered by the service supplier itself; 
(b)  The procurement, on their own account of any transport and related services, necessary for 
the supply of the integrated service; 
(c)  The preparation of documentation concerning transport documents, customer documents, or 
other document related to the origin an d character of the goods transported; 
(d) Setting up of any business arrangements (includi ng participation in the stock of a company) 
and the appointment of personnel recruited lo cally with any locally established shipping 
agency:  As indicated in the horizontal section. 
 
3.3 "Multimodal transport operator" means the person on whose behalf the bill of 
lading/multimodal transport document, or any other document evidencing a contract of multimodal carriage of goods, is issued and who is responsible for the carriage of goods pursuant to the contract 
of carriage.  
3.4 "Freight forwarding services" means the activity consisting of organizing and monitoring shipment 
operations on behalf of shippers, through the procurement of transport and related services, preparation of 
documentation and provision of business information. 
3.5 “Maritime cargo handling servi ces” means activities exercised by stevedore companies, including 
terminal operators, but not including the direct activi ties of dockers when this workforce is organized 
independently of the stevedoring or terminal operator companies. The activities include the organization 
and supervision of: 
- the loading/discharging of cargo to/from a ship; 
- the lashing/unlashing of cargo; 
- the reception/delivery and safekeeping of cargoes before shipment or after 
discharge  TN/S/O/THA/Rev.1 
Page 55 
 
 
3.6 “Maritime agency services” means activities cons isting of representing as an agent, the business 
interests of one or more shipping  lines, for the fo llowing purposes: 
- marketing and sales of maritime transport and related services, from quotation to invoicing, and 
issuing of bill of lading of th e shipping lines; procurement and resale of the necessary related 
services, preparation of documentation, and provision of business information; 
- acting on behalf of the shipping lines organizing the call of a ship or taking over cargoes when 
required. 
 
 
_______________ 
  TN/S/O/THA/Rev.1 
Page 56 THAILAND – FINAL LIST OF AR TICLE II (MFN) EXEMPTIONS 
 
Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
Business services 
 
- Auditing services   
 
Bilateral agreement based on reciprocity treatment 
  
 
Countries which allow Thai nationals to practise auditing in 
their territories 
  
 
Indefinite   
 
Reciprocal basis  
- Publishing 
newspapers 
 Thailand will grant permission 
to a natural person of the 
countries which have treaties with Thailand 
 Countries which have treaties with 
the Thai Government 
 Indefinite 
 Reciprocal basis 
 
Computer reservation 
system services  
 Only airlines/CRS partners 
which are in A madeus system 
can bring in and install their 
own systems in Thailand  
 Countries whose CRS operators are 
in Amadeus system and intend to 
bring in and install the systems to 
any travel agencies in Thailand  
 Indefinite  
 To ensure that local operators are 
able to make complete access to 
the Amadeus system within a 
certain period of time  
  TN/S/O/THA/Rev.1
Page 57Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
Transport services 
 
- Selling and 
marketing of 
maritime transport 
services  
 
- Selling and 
marketing of air 
transport services  
  
 
The value added tax in use 
comprises three rat es, namely  
7 per cent, zero per cent and 
exempted.  VAT collection is 
based on a reciprocal basis.  
  
 
- Countries which have the same 
zero rate VAT system as Thailand  
 
- Countries which exempt Thai 
persons from VAT or other taxes of 
similar nature by virt ue of the 
treaties concluded or to be 
concluded with Thailand  
 
- Countries which exempt juristic 
persons constituted in accordance 
with Thai law from VAT or other 
taxes of similar nature on the basis 
of reciprocity  
 
- Countries which do not levy VAT 
or oth er taxes of similar nature on 
juristic persons constituted in 
accordance with Thai law on the 
basis of reciprocity  
  
 
Indefinite  
  
 
Reciprocal basis  
  TN/S/O/THA/Rev.1 
Page 58 Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
International maritime 
transport of cargoes 
 1) Rights to carry all 
products:  Treaty of 
Amity and Economic 
Relations between the Kingdom of Thailand 
and the United States 
of America 
 
2) Cargo sharing  
 The United States of America 
 10 years 
 Bilateral agreement 
 
  - Commercial Maritime 
Navigation Agreement 
between the 
Government of the 
Kingdom of Thailand 
and the Government of 
the Socialist Republic 
of Vietnam  
 The Socialist Republic of Vietnam  
 10 years  
 Bilateral agreement  
 
 
 - Agreement of 
Maritime Transport 
between the 
Government of the 
Kingdom of Thailand 
and the Government of 
the People's Republic 
of China 
 The People's Republic of China  
 10 years  
 Bilateral agreement  
  TN/S/O/THA/Rev.1
Page 59Sector or Subsector Description of measure 
indicating its inconsistency 
with Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
International road 
transport services 
 
- Passenger 
transportation 
 
- Freight transportation  
- Rental of non- 
commercial vehicles with/without driver 
 Reciprocity treatment 
 Countries that have the agreement 
on international road transport with 
Thailand 
 Indefinite 
 Reciprocal basis 
 
Aircraft repair and 
maintenance services  
 Thailand will grant permission 
to airlines of those countries 
which treat Thai carriers on 
reciprocal basis  
 - Countries whose airline is 
accepted as a designated 
airline by Thailand under 
bilateral air services 
agreements  
 
- Countries whose 
regulations do not prevent 
Thai carriers from 
performing similar 
activities in that country  
 Indefinite  
 Reciprocal basis  
 
Service sectors stipulated in the relevant articles of 
the Treaty of Amity and 
Economic Relations especially Articles 4 and 
10 
 Only American citizens and 
entities are granted national 
treatment with respect to 
operating business and providing services in Thailand 
 The United States of America 
 10 years 
 Bilateral agreement 
 
  
__________