WORLD TRADE  
ORGANIZATION  RESTRICTED 
WT/ACC/SPEC/AFG/1 
13 June 2012 
 (12-3123) 
Working Party on the Accession of 
the Islamic Republic of Afghanistan Original:   English 
 
 
 
ACCESSION OF AFGHANISTAN 
 
Initial Offer on Specific Commitments in Services 
 
 
 The following submission, dated 12 June 2012, is  being circulated at the request of the 
Delegation of the Islamic Republic of Afghanistan.  
_______________ 
  
  WT/ACC/SPEC/AFG/1 
Page 2  
Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
I.  HORIZONTAL COMMITMENTS 
ALL SECTORS INCLUDED IN THIS 
SCHEDULE1  
 
  
Investments 
  
 
  
 
 
 
  
 
  
 
  
 
  
Immovable property 
  
 
  
 
 
 
  
 
 
  
(3) Investments above threshold level 
of US$3 million require approval of the High Commission on 
Investments 
  
(3) The High Commission on 
Investments has the authority from time to time to limit the share of 
foreign investment in some 
industries, specific economic sections and business companies. 
Existing investments (committed 
prior to 21 December 2005) in approved enterprises are exempted 
from this provision. 
 
 (3) The Commission may from time to 
time add to or otherwise amend and 
regulate the list of sectors in which investments could be limited. 
  
 
 
  
(3) Minimum capital requirement for 
wholly- or partially (joint venture) - foreign owned companies is 
US$100,000.  Minimum capital 
requirement for Afghan owned companies is US$1,100. 
 
(3) On a case-by-case basis, the High 
Commission on Investments may 
set different terms for investments than those generally applied to 
investments under the Law on 
Private Investment 
 
 
  
 
  
(3) and (4) Only Afghan citizens and 
Afghan juridical persons have the right to own immovable property in Afghanistan. 
 
(3) and (4) Foreign citizens or juridical persons conducting legal activities in 
Afghanistan could lease land from the 
state for up to 90 years (which could be 
extended). 
  
 
 
  
As per Law on Private Investment of 
21 December 2005  
 
  
 
 
 
  
 
  
 
  
 
  
As per Law on Mortgage of Immovable 
Property of  27 July 2009  
 
  
 
 
                                                      
1 The restrictions outlined in the horizontal  section are applicable to all sectors in this schedule even if simply “none” is sp ecified under the relevant mode in the sector 
specific commitments below.  
   WT/ACC/SPEC/AFG/1
 Page 3Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
Subsidies and other forms of state support 
  
 
 (1), (2), (3), (4) Unbound.  Subsidies and 
other forms of support is limited only to the citizens of Afghanistan and/or 
juridical persons of Afghanistan which 
are fully owned by Afghans. 
Movement of natural persons (4) The entry to Afghanistan of a 
foreign service supplier requires a 
business visa. 
 
For foreign individuals (paragraphs I and 
II(b)) a work permit is required and is issued for a period of one year.  This 
period may be extended.  Application for 
work permit and for its renewal should be made by employer in accordance with 
prescribed procedure to the relevant 
authority.  
The entry and temporary stay for the 
categories of foreign individuals specified in paragraphs II(a) and II(b) is limited to 
180 days per entry. 
 
Unbound, except as indicated below 
concerning the temporary entry and stay of natural persons:   
  WT/ACC/SPEC/AFG/1 
Page 4 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
 I.  Intra-corporate transferees 
(executives, managers and 
specialists)  
 
("Intra-corporate tran sferee" shall mean a 
person employed by a legal entity other 
than a non-profit organization established 
in the territory of WTO Member, and 
who seeks temporary stay in order to 
supply services in Afghanistan through the commercial presence of his employer) 
 
A natural person, employed by a legal entity or who had participation in it (but 
did not hold the controlling interest) for a 
period of not less than one year, who seeks temporary stay in order to render 
service to that legal entity's branch, 
affiliate or subsidiary engaged in similar business operations in the territory of 
Afghanistan. 
 (a) Executives:  Individuals in the 
organization who mainly carry out 
direct management of the legal 
entity or set objectives and 
determine policies of the legal entity or the main component or functions 
of the legal entity, who have broad 
decision-making authority and are subject only to general supervision 
or guidance on the part of senior 
executives, the board  of directors or 
the shareholders of the legal entity.      
   WT/ACC/SPEC/AFG/1
 Page 5Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
 (b) Managers:  Individuals in the 
organization who manage the legal entity or department or division of 
the legal entity, carry out control 
over work of other supervisory, 
professional or administrative 
personnel, have powers to hire and dismiss personnel or recommend the 
hire, dismissal or other personnel 
actions as well as carry out their personal authority in respect of day-
to-day activities of the organization.  
(c) Specialists:  Individuals in the 
organization who possess 
knowledge at an advanced level of 
expertise and a proprietary knowledge of the entity's products, 
services, operations, or management 
techniques.  This knowledge should reflect the required academic 
credentials and professional 
qualifications in Afghanistan for performing work within the scope of 
the particular profession.  
Afghanistan may not issue work 
permit to specialists if Afghan with 
similar skills are qualified and available. 
 
II.  Other essential persons 
 
(a)  Services sellers  
 
A natural person, who temporarily stays 
in Afghanistan and who comes to 
Afghanistan for the purposes of participating in business meetings 
including negotiations in business 
contracts for the sale of services, and/or other similar activities.    
  WT/ACC/SPEC/AFG/1 
Page 6 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
 Such a service seller  shall not engage in 
direct sales or supply of services to the general public  
 
(b)  Persons responsible for the 
establishment of commercial 
presence in Afghanistan 
 
A natural person employed by a service 
supplier or responsible for the establishment of commercial presence in 
the following cases: 
 - representatives of a service supplier 
are not engaged in direct supplies or 
sales of services; or  
- representatives of a service supplier 
are employed by an enterprise that 
does not have an affiliate or subsidiary in Afghanistan. 
 
(c) Persons who provide services 
without establishing commercial 
presence in Afghanistan (direct 
provision of services) 
 A natural person, who temporarily stays in Afghanistan and who comes to 
Afghanistan in accordance with a 
contract for direct provision of services and satisfies the requirements of 
professional qualifications, indicated in 
paragraph I(c) above.     
   WT/ACC/SPEC/AFG/1
 Page 7Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
II. SECTOR SPECIFIC COMMITMENTS 
I.  BUSINESS SERVICES 
1.  Professional Services 
(a) Legal Services 
-  Advisory services on foreign and 
international law only 
 (part of CPC 861) - Foreign lawyers can only represent 
foreign natural persons and foreign 
legal persons in Afghanistan which are headed by foreign nationals (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.  
(b) Accounting and bookkeeping 
services 
 (CPC 862 (except CPC 86211)) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.  
- Auditing services 
 (CPC 86211) (1) None, except official audit reports 
must be confirmed by an auditor or auditing firm of Afghanistan.   
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
  
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(c) Taxation services (excluding legal 
services) 
 (CPC 863) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Architectural services 
 (CPC 8671) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(e) Engineering services 
 (CPC 8672) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/1 
Page 8 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
(f) Integrated engineering services 
 (CPC 8673) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(g) Urban planning and landscape 
architecture services 
 (CPC 8674) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
2.  Computer and Related Services  
(a) Consultancy services related to the 
installation of computer hardware 
 (CPC 841) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Software implementation services 
 (CPC 842) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Data processing services 
 (CPC 843) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Data base services 
 (CPC 844) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(f) Other computer services: 
 
 -  Maintenance and repair services 
of office machinery and 
equipment including computers 
  (CPC 845) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.     
   WT/ACC/SPEC/AFG/1
 Page 9Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
 - Data preparation services 
  (CPC 849) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
3.  Research and Development Services 
(a) R&D services on natural science 
 (CPC 851) 
 (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(b) R&D services on social science and 
humanities  
 (CPC 852) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Interdisciplinary R&D services  
 (CPC 853) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
5.  Rental/Leasing Services without Operators 
(a) Relating to ships 
 (CPC 83103) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Relating to other transport 
equipment 
 (CPC 83101+83102) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Relating to other machinery and 
equipment  
 (CPC 83106-83109) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/1 
Page 10 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
6.  Other Business Services 
(b) Market research and public opinion 
polling services 
 (CPC 864) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Management consulting service 
 (CPC 865) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(d)  Services related to management 
consulting 
 (CPC 866) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(e) Technical testing and analysis 
services 
 (CPC 8676) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(g)  Services incidental to fishing 
 (CPC 882) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(i) Services incidental to manufacturing 
(CPC 884+885 except 88442) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(m) Related scientific and technical 
consulting services 
 (CPC 8675)  (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.     
   WT/ACC/SPEC/AFG/1
 Page 11Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
(o) Building-cleaning services 
 (CPC 874) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(p) Photographic services (except for 
aerial photography) 
 (CPC 875) (1)  Unbound 
(2)  None. 
(3)  None. (4)  Unbound, except as indicated in the 
horizontal section.   (1)  Unbound 
(2)  None. 
(3)  None. (4)  Unbound, except as indicated in the 
horizontal section.    
(q) Packaging services 
 (CPC 876)  (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(s) Convention services 
 (CPC 87909)* 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
II.  COMMUNICATION SERVICES 
2. Courier services 
 (CPC 7512) 
 (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/1 
Page 12 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
3. Telecommunication services  
Unless otherwise specified, the commitments sc heduled by Afghanistan in this sector are based on the principles in the followin g two documents:  "Notes for Scheduling Basic 
Telecom Services Commitments" (S/GBT/W/2/Rev.1) and "Marke t Access Limitations on Spectrum Availability" (S/GBT/W/3) 
Basic Telecommunications Services 
(a) Voice telephone services 
 (CPC 7521)  (1) None, except that competition, 
foreign or otherwise, is conditioned on a determination of the financial 
health of  incumbent operators, and 
whether the incumbent operators provide a level of  quality of service 
based on objective indices; or 
whether the cost of telephone calls to, or within Afghanistan, is deemed 
excessive. 
(2) None. (3) None, subject to the same conditions 
in mode (1). 
(4) Unbound, except as indicated in the 
horizontal section . (1) Unbound, as indicated in the 
conditions set forth in market access column. 
 
  
 
  
 
(2) None. (3) Unbound, subject to conditions 
outlined in mode (1). 
(4) Unbound, except as indicated in the 
horizontal section. The attached Reference Paper on 
regulatory principles is incorporated as additional commitments by Afghanistan. 
(b) Packet-switched data transmission 
services 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(c) Circuit-switched data transmission 
services 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
(d) Telex services 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   
(e) Telegraph services 
 (CPC 7522) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
   WT/ACC/SPEC/AFG/1
 Page 13Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
(f) Facsimile services 
 (CPC 7521**+7529**) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
(g) Private leased circuit services 
 (CPC 7522**+7523**) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section. 
(o) Other 
- Mobile voice and data services  (CPC 75213) 
- Paging services 
 (CPC 75291) - Teleconferencing services 
 (CPC 75292) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   
Value-added Telecommunications Services  
(h) Electronic mail 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(i) Voice mail 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/1 
Page 14 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
(j) On-line information and database 
retrieval 
 (CPC 7523**) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(k) Electronic data interchange (EDI) 
 (CPC 7523**) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(l) Enhanced/Value-added facsimile 
services, including store and forward, store and retrieve 
 (CPC 7523*) (1) None. 
(2) None. (3) None, except for limitations 
outlined under voice telephone 
services 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
 
 (4) Unbound, except as indicated in the 
horizontal section.    
(m) Code and protocol conversion (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(n) On-line information services and/or 
data processing (including 
transaction processing) 
 (CPC 843**) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
4. Audiovisual Services 
(a) Motion picture and home video 
entertainment (including video tapes and digitally encoded video) 
distribution services (CPC 96113) to 
other industries for public entertainment, television 
broadcasting, or sale or rental to 
others. (1) None. 
(2) None. (3) Unbound. 
(4) Unbound, except as indicated in the 
horizontal section. (1) None. 
(2) None. (3) Unbound. 
(4) Unbound, except as indicated in the 
horizontal section.   
   WT/ACC/SPEC/AFG/1
 Page 15Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
III.  CONSTRUCTION AND RELA TED ENGINEERING SERVICES 
(b) General Construction work for civil 
engineering 
 (CPC 513) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
IV.  DISTRIBUTION SERVICES 
The commitments below do not apply to di stribution services related to pharmaceutical  goods, medical and orthopaedic goods (CPC  63211); medical equipment; and motion 
picture and home video entertainment (CPC 96113)  
(a) Commission agents' services 
 (CPC 621) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Wholesale trade services  
 (CPC 622)  
 (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
 
 
(c) Retailing services  (CPC 631+632+6111+6113 + 6121)  (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Franchising 
 (CPC 8929) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
V. EDUCATIONAL SERVICES 
Commitments under educational services are limited to privately f unded education services and excl ude public education funded f rom government resources  
(a) Primary education services 
 (CPC 921) 
 
  (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/1 
Page 16 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
(b) Secondary education services 
 (CPC 922) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Higher education services 
 (CPC 923) 
 (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(d) Adult education services 
 (CPC 924) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(e) Other education services 
 (CPC 929) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
VI.  ENVIRONMENTAL SERVICES 
(a) Sewage services 
 (CPC 9401) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Refuse disposal services 
 (CPC 9402) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.     
   WT/ACC/SPEC/AFG/1
 Page 17Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
(c) Sanitation and similar services 
 (CPC 9403) (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Other 
 
- Cleaning services of exhaust gases  (CPC 9404) 
 (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
VII. FINANCIAL SERVICES  
1. All insurance services an d insurance-related services 
(a) Life, accident, and health insurance 
services (CPC 8121) (1) Unbound. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(b) Non-life insurance services (except 
deposit insurance and similar 
compensation schemes) (CPC 8129) (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Reinsurance and retrocession 
services (CPC 81299*) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) Services auxiliary to insurance, such 
as consultancy, actuarial, risk 
assessment and claims settlement 
services (CPC 8140) (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
2. Banking and other financial serv ices (excluding insurance)    
(a) Acceptance of deposits and other 
repayable funds from the public 
(CPC 81115-81119) (1) None. 
(2) None. 
(3) None for first class banks (AAA) 
and specialized banks. Unbound for 
others. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None except for prudential 
measures. 
 
(4) Unbound, except as indicated in the 
horizontal section.     
  WT/ACC/SPEC/AFG/1 
Page 18 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
(b) Lending of all types, including 
consumer credit, mortgage credit, factoring and financing of 
commercial transactions 
 (CPC 8113) (1) Unbound. 
(2) None. (3) Unbound. 
 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. (3) None except for prudential 
measures. 
(4) Unbound, except as indicated in the 
horizontal section.    
(d) All payment and money 
transmission services, including credit, charge and debit cards, 
travellers cheques and bankers 
drafts (CPC 81339**) (1) None except that Afghanistan has 
the right to impose limits on the amount of monies that can be 
transferred. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None except that Afghanistan has 
the right to impose limits on the amount of monies that can be 
transferred. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Financial leasing (CPC 8112) 
 
(e) Guarantees and commitments 
 (CPC 81199**) (f) Trading for own account or for 
account of customers, whether on an 
exchange, in an over-the-counter market or otherwise, the following: (1) Unbound. 
(2) None. 
(3) Unbound. 
(4) Unbound, except as indicated in the 
horizontal section.   
 
 (1) Unbound. 
(2) None. 
(3) Unbound. 
(4) Unbound, except as indicated in the 
horizontal section.     
   WT/ACC/SPEC/AFG/1
 Page 19Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
 - money market instruments 
(including cheques, bills, certificates of deposits) 
  (CPC 81339**) 
 - foreign exchange 
  (CPC 81333) 
 - derivative products, including, 
but not limited to, futures and 
options (CPC 81339**) 
 - exchange rate and interest rate 
instruments, including products 
such as swaps, forward rate 
agreements (CPC 81339**) 
 - transferable securities 
  (CPC 81321*) 
 - other negotiable instruments, 
including bullion (CPC 81339*) 
 
(g)  Participation in issues of all kinds of 
securities, including underwriting 
and placement as agent (whether 
publicly or privately) and provision of services related to such issues 
(CPC 8132) 
 
(h) Money broking (81339**)  
(i) Asset management, such as cash or 
portfolio management, all forms of collective investment management, 
pension fund management, custodial 
depository and trust services 
 (CPC 8199**+81323*) (1) None. 
(2) None. (3) None.  
(4) Unbound, except as indicated in the 
horizontal section provided in addition that managers need to meet 
qualification requirements in 
Afghanistan. (1) None. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section provided in addition that managers need to meet 
qualification requirements in 
Afghanistan.   
  WT/ACC/SPEC/AFG/1 
Page 20 Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
(j) Settlement and clearing services for 
financial assets, including securities, derivative products, and other 
negotiable instruments 
 (CPC 81339**) 
 
(k) Advisory, intermediation and other 
auxiliary financial services on all 
the activities, listed in paragraphs 
(v)-(xv), including credit reference and analysis, investment and 
portfolio research and advice, 
advice on acquisitions and on corporate restructuring and strategy 
(CPC 8131)     
 (l) Provision and transfer of financial 
information, financial data 
processing and related software by suppliers of other financial services 
(CPC 8131) (1) Unbound. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
VIII.  HEALTH RELATED AND SOCIAL SERVICES 
(a) Hospital services, including 
Hospital Management Services 
 (CPC 9311) (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound (1) Unbound. 
(2) None. 
(3) None.  
(4) Unbound  
IX. TOURISM AND TRAVEL RELATED SERVICES 
(a) Hotels and restaurants (including 
catering), including Hotel 
Management Services 
 (CPC 641-643) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
X.  RECREATIONAL, CULTURAL AND SPORTING SERVICES 
(d) Sporting services (CPC 9641) and 
other recreational services 
 (CPC 9649) excluding gambling 
and betting services 
 (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.     
   WT/ACC/SPEC/AFG/1
 Page 21Mode of delivery:  (1)  Cross-border suppl y  (2)  Consumption abroad  (3)  Commerci al presence  (4)  Presence of natural person s
Sectors and sub-sectors  Limitations on market access Limitations on  national treatment Additional commitments 
XI.  TRANSPORT SERVICES 
3.  Air Transport Services 
Foreign air transport service operators are not allowed to provid e domestic air transport services between points within the te rritory of Afghanistan  
(a) Aircraft repair and maintenance 
services (CPC 8868) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(b) Sales and marketing of air transport 
services (1) Unbound. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. (3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Computer Reservation System 
(CRS) ( as defined in the Annex in 
Air Transport ) (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) Unbound. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
8.  Services auxiliary to all modes of transport . 
(a) Cargo handling services 
 (CPC741) (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
(b)  Storage and warehouse services 
 (CPC 742) (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. 
(4) Unbound, except as indicated in the 
horizontal section.    
(c) Freight transport agency services 
 (CPC 748) 
 (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.   (1) None. 
(2) None. 
(3) None. (4) Unbound, except as indicated in the 
horizontal section.    
 WT/ACC/SPEC/AFG/1 
Page 22  
 
  REFERENCE PAPER  
Scope 
The following are defin itions and principles on the regulatory framework for the basic 
telecommunications services.   
Definitions 
Users mean service consumer s and service suppliers.   
Essential facilities mean facilities of a public te lecommunications transport network or service that 
 (a) are exclusively or predominantly provide d by a single or limite d number of suppliers; 
and 
 (b) cannot feasibly be economically or technica lly substituted in order to provide a service. 
A major supplier is a supplier which has the ability to materially affect the term s of participation (having 
regard to price and supply) in the relevant market for basic telecommunications services as a result of: 
 (a) control over esse ntial facilities; or 
 (b) use of its position in the market. 
1. Competitive safeguards 
1.1 Prevention of anti-competitive practices in telecommunications 
 Appropriate measures shall be maintained for the purpose of pr eventing suppliers who, alone or 
together, are a major supplier  from engaging in or continui ng anti-competitive practices. 
1.2 Safeguards 
 The anti-competitive practices referred to above shall include in particular:  (a) engaging in anti-competitive cross-subsidization;   
 (b) using information obtained from compet itors with anti-competitive results; and 
 (c) not making available to other servic es suppliers on a time ly basis technical  information 
about essential faciliti es and commercially relevant info rmation which are necessary for 
them to provide services.  
2. Interconnection 
2.1 This section applies to linking with supplie rs providing public teleco mmunications transport 
networks or services in order to allow the user s of one supplier to communicate with users of 
another supplier and  to access services pr ovided by another supplier, where specific 
commitments are undertaken. 
2.2 Interconnection to be ensured 
 Interconnection with a major suppl ier will be ensured at any technically feasible point in the 
network.  Such interc onnection is provided. 
 (a) under non-discriminatory terms, cond itions (including tec hnical standards and 
specifications) and rates and of a quality no less favourable than that provided for its  WT/ACC/SPEC/AFG/1 
 Page 23 
 
 
  own like services or for like services of non-affiliated service suppliers or for its 
subsidiaries or other affiliates; 
 (b) in a timely fashion, on terms, co nditions (including technical standards and 
specifications) and cost-oriented rates that are transparent, reasonable, having regard to economic feasibility, and suffi ciently unbundled so that the supplier need not pay for 
network components or fa cilities that it does not require for the service to be provided; 
and 
 (c) upon request, at points in addition to th e network termination points offered to the 
majority of users, subject to charges that reflect the cost of construction of necessary 
additional facilities. 
2.3 Public availability of the procedures for interconnection negotiations 
 The procedures applicable for interconnec tion to a major supplier will be made publicly 
available. 
2.4 Transparency of interconnection arrangements 
 It is ensured that a major supplier will make publicly availa ble either its interconnection 
agreements or a reference interconnection offer. 
2.5 Interconnection:  dispute settlement 
 A service supplier requesting in terconnection with a major supplie r will have recourse, either: 
 (a) at any time; or 
 (b) after a reasonable period of time  which has been made publicly known  
 to an independent domestic body, which may be a regulatory body as referr ed to in paragraph 5 
below, to resolve disputes regarding appropriate  terms, conditions and rates for interconnection 
within a reasonable period of time, to the extent that these have not been established previously. 
3. Universal service 
 Any Member has the right to define the kind  of universal service obligation it wishes to 
maintain.  Such obligations will not  be regarded as anti-competitive per se , provided they are 
administered in a transparent, non-discriminatory and co mpetitively neutral manner and are not 
more burdensome than necessary for the kind of universal service defined by the Member. 
4. Public availability of licensing criteria 
 Where a licence is required, the following will be made publicly available:  (a) all the licensing criteria and the period of time normally requi red to reach a decision 
concerning an application for a licence; and 
 (b) the terms and conditions of  individual licences. 
 The reasons for the denial of a licence w ill be made known to the applicant upon request. WT/ACC/SPEC/AFG/1 
Page 24  
 
  5. Independent regulators 
 The regulatory body is separate from, and not accountable to, any supplier of basic 
telecommunications services.  The decisions of an d the procedures used by regulators shall be 
impartial with respect to all market participants. 
6. Allocation and use of scarce resources 
 Any procedures for the allocation and use of scarce resources, including frequencies, numbers 
and rights of way, will be carried out in an obj ective, timely, transparent and non-discriminatory 
manner.  The current state of allocated frequency  bands will be made publicly available, but 
detailed identification of freque ncies allocated for specific gov ernment uses is not required.  
   WT/ACC/SPEC/AFG/1
 Page 25LIST OF ARTICLE II (MFN) EXEMPTIONS  
 
Sector or sub-sector Description of the measure indicating its inconsistency with 
Article II Country or countries to which 
the measures applies Intended 
duration Conditions creating the 
need for the exemption 
All Sectors The South Asian Trade in Services Agreement (SATIS) was 
signed by Afghanistan on 29 April 2010.  This agreement requires 
that signatories negotiate among each other Schedules of Specific 
Commitments on Services.  Negotiations are currently undergoing.  
Any MFN exemptions will be notified at a later stage. The Islamic Republic of 
Afghanistan, Peoples Republic 
of Bangladesh, the Kingdom of 
Bhutan, the Republic of India, 
the Republic of Maldives, 
Nepal, the Islamic Republic of 
Pakistan and the Democratic 
Socialist Republic of Sri Lanka Indefinite Regional integration 
All Sectors Bilateral Agreement between Turkey and Afghanistan on 
Reciprocal Promotion and Protection of Investments signed 
10 June 2004 stipulates national treatment whereby each party 
shall accord to investments, on ce established, treatment no less 
favourable than that accorded in similar situations to investments 
of its investors or to investments of investors of any third county, 
whichever is the most favourable. Turkey Indefinite Bilateral investment 
relations 
D. Audiovisual services:  
(a) Motion picture and 
video tape production and distribution 
services; 
(b) Motion picture 
projection service; (1), (3), (4) Importer of the fe ature film, for each import program 
of the film shall pay the Afghan Film as follow:  
1- Pakistani film, AF 250,000 
2- Hindi film, AF 200,000 
3- Iranian film, AF 100,000 
4- Turkish, Arabic, Western films in their original 
language, AF 75,0000 
5- Turkish, Arabic, Western films dubbed in Farsi, 
AF 50,000 
6- Film from Socialist countries, AF 10,000 
 
(1), (3), (4) Import and projection of Israeli made movies is 
banned. India, Pakistan, Iran, Turkey, 
Arabic Countries, Western 
Countries, and Socialist 
Countries 
 
 
  
 
  
Israel Indefinite Not defined.  
  WT/ACC/SPEC/AFG/1 
Page 26 Sector or sub-sector Description of the measure indicating its inconsistency with 
Article II Country or countries to which 
the measures applies Intended 
duration Conditions creating the 
need for the exemption 
F. Road Transport Services: 
 
(b) Freight transportation; Afghanistan Pakistan Transit Trade Agreement, 2010 
 (1) (3) Parties mutually provide National Treatment with respect 
to National Legislations: rules and procedures affecting transit traffic treatment applied to the transporters from the other 
Contracting Party shall be no less favourable than applied to their 
own like services and service provid ers; any charges, expenses or 
financial obligations incurred with regard to the means of 
transport and labour used for tr ansit operations, administrative 
expenses entailed, or actual cost of services rendered, shall be calculated on the same basis as those for similar domestic 
transport operators. 
(3) Subject to Domestic legisl ation and clearance from the 
concerned authorities, the Contr acting Parties agree to grant 
permission to freight forwarders and transport operators of 
the other Contracting Party to establish offices in their respective territories for the purpose of operating activities 
related to trade in transit. This permission of commercial 
presence shall be granted on the basis of reciprocity.   
(1) The Contracting Parties shall recognize domestic driving 
licenses, vehicle registration documents and vehicle license 
plates that are issued by the competent authorities of the 
other Contracting Party.  
(1) The Contracting Parties shall recognize periodic inspection 
certificates of road vehicles and other means of transport 
used for transit transport operations issued by the other 
Contracting Party. 
(3) The Contracting Parties may agree to set up a quota system 
when issuing transit Temporary Admission Document  to 
respect a fair share of traffic between the two Contracting Parties. 
 
(1), (4) The vehicles carrying the Transit Cargo will be allowed to carry the return transit cargo from the territory of the other 
Contracting Party. Pakistan Indefinite Cooperation on transit 
trade with Pakistan. 
 
 
__________