 ORGANIZACIÓN MUNDIAL  
DEL COMERCIO  S/DCS/W/MUS 
24 de enero de 2003 
 (03-0489) 
Comercio de Servicios Original:   inglés 
   
MAURICIO 
 
Proyecto de Lista refundida de Compromisos Específicos
1 
 
 
 El documento adjunto contiene un proyect o de la Lista refundida de Compromisos 
Específicos de Mauricio, en formato Word.  Este documento no sustituye los compromisos 
jurídicamente vinculantes contraídos por Mauric io en su Lista de Co mpromisos Específicos 
(GATS/SC/55;  GATS/SC/55/Suppl.1;  GATS/SC/55/Suppl.2). 
 
 Adjunto al proyecto de lista refundida figura la Lista de Exenciones del Artículo II (NMF) de 
Mauricio (GATS/EL/55/Suppl.1).   Los proyectos de la Lista refundida y de la Lista de Exenciones del trato NMF fueron preparados por la Secretaría, a petición de lo s Miembros, para facilitar el proceso de las 
negociaciones, incluida la presentación de ofertas iniciales. 
 
_______________
 
 
                                                           
1 Este documento se ha preparado, en inglés solament e, bajo la responsabilidad de la Secretaría y sin 
perjuicio de las posiciones de los Miembros ni de sus derechos ni obligaciones en el marco de la OMC.  S/DCS/W/MUS 
Página 2  
Modes of supply:  (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
I. HORIZONTAL COMMITMENTS  
 ALL SECTORS  
 INCLUDED IN THIS  
 SCHEDULE    
 3) To be governed by the provisions of: 
- Companies Act (1984) - Non-Citizens Property Restrictions Act (1975) 
- Non-Citizens Employment Restriction Act  
 (1970) - Income Tax Act (1974) 
- Act No. 41 of Banking Act (1988) 
- Exchange Control Act 3) Same as specified in the market access column  
 
 4) Unbound except for m easures affecting the  
 entry and temporary stay of highly qualified 
 natural persons and will be governed inter alia  by: Passport Act, 1969 
 Immigration Act, 1973 
 4) Unbound except for m easures concerning the  
 categories of natural persons referred to in the  
 market access column and will be governed   inter alia by: 
-  Income Tax Act 
-  Non-Citizens Employment Restrictions Act,   1970 
  
2. COMMUNICATION  
 SERVICES 
    
C. Telecommunication  
 Services  
    
(a) Voice telephone 
 services 
(b) Packet switched data   transmission services 
(c) Circuit switched data  
 transmission services 1) Alternative calling practices such as Call-Back 
 and refile are not permitted. "Country Direct"  
 calling card service is possible under the   auspices of agreements concluded between  
 operators. 1) None  The reference 
 paper will be 
 incorporated in the  legislation to be 
 adopted soon by the 
 National Assembly.    S/DCS/W/MUS
 Página 3Modes of supply:  (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons  
Sector or Sub-sector Limitations on Market Access Limi tations on  National Treatm ent Additional Commitments 
(d) Telex services 
(e) Telegraph services (g) Private leased circuit  
 services 
 2) None 
3) The provision of these services is at present   reserved on a de-facto basis, to monopoly or  
 exclusive supplier; resale is not permitted.  A  
 second cellular telephone operator is   operational as from 5 September 1996 
 Monopoly and exclusive rights in domestic  
 and international services will end by 2004. 4) Unbound except as listed under horizontal  
 commitments. 
 2) None 
3) The Companies Act 1994 requires foreign   companies to have a registered office in  
 Mauritius. 
  
 
 4) Unbound except as listed under horizontal  
 commitments. 
  
(f)  Facsimile services 
(o) Others 
 (i) Paging 
 (ii) Private Mobile  Radio 
 1) None 
2) None 
3) None 
  
4) Unbound except as listed under horizontal  
 commitments.  
 1) None 
2) None 
3) The Companies Act 1994 requires foreign  
 companies to have a registered office in   Mauritius 
4) Unbound except as listed under horizontal  
 commitments.  
  
 
(iii) Equipment rental services 
(iv) Equipment sales  
 services (v) Equipment  
 maintenance services 
 1) None 
2) None 
3) None  
 
4) Unbound except as listed under horizontal   commitments. 
 1) None 
2) None 
3) The Companies Act 1994 requires foreign   companies to have a registered office in  
 Mauritius 
4) Unbound except as listed under horizontal   commitments 
  
 
(vi) Mobile services   
 (satellite-based) 
 1) None 
2) None 
3) None 
  
4) Unbound except as listed under horizontal  
 commitments.  1) None 
2) None 
3) The Companies Act 1994 requires foreign  
 companies to have a registered office in   Mauritius 
4) Unbound except as listed under horizontal  
 commitments.   
  S/DCS/W/MUS 
Página 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 
7. FINANCIAL SERVICES 
 Head note
: 
 
1. The commitments on financial services ar e made in accordance with the General Agreem ent on Trade in Services (GATS) and the Annex on Financial Services.  All  
 the commitments in this Schedule are subject to domestic laws, guidelines, rules and regulations, terms and conditions of the relevant authorities in Mauritius,  
 consistent with Article VI of the GATS and paragraph 2 of the Annex on Financial Services. 
 2. The admission to the market of new financial services or products may be subject to the existence of, and consistency with, a regulatory framework aimed at achieving  
 the objectives indicated in Article 2( a) of the Financial Services Annex. 
 3. The commitments indicated below are subject to an economic needs test. 
 
4. The limitations on market access and national treatment as i ndicated below will not apply with regard to insurance services out of Mauritius to foreign residents. 
 
A. All Insurance and Insurance  
 Related Services  
    
(a) Direct Insurance Life and  
 non-life 
 1) Unbound 
2) None, except for insurance of assets and  
 insurances which are compulsory in Mauritius  
 including compulsory Third Party Insurance  
 under the Road Traffic Act 1963. 
3) None 4) Unbound, except as indicated in the horizontal 
 commitments. 
 1) None 
2) None 
 
 
 
3) None 4) Unbound, except as indicated in the horizontal  
 commitments. 
  
 
(b) Re-insurance and  
 retrocession 
 1),2),3) None except for compulsory reinsurance  
 of at least 5% to be placed with African  
 Reinsurance Corporation. 4) Unbound, except as indicated in the horizontal 
 commitments. 1),2),3) None 
 
 4) Unbound, except as indicated in the horizontal  
 commitments.  
   S/DCS/W/MUS
 Página 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 
(c) Insurance Intermediation  
 comprising Agents and   Brokers 
 1) Insurance Intermediaries must act only for  
 insurers registered in  Mauritius and must be  
 registered intermediaries with commercial  
 presence in Mauritius. 
2) None, except for insurance of assets and   insurances which are compulsory in Mauritius  
 including compulsory Third Party Insurance  
 under the Road Traffic Act 1963. 3) Insurance Intermediaries selling insurance  
 services in Mauritius must act only for  
 insurers register ed in Mauritius. 
4) Unbound, except as indicated in the horizontal 
 commitment. 
 1) None 
  
 
2) None  
 
 3) None 
 
 4) Unbound, except as indicated in the horizontal  
 commitment. 
  
 
(d) Services auxiliary to   insurance, such as  
 consultancy, actuarial, risk  
 assessment and claim   settlement services 
 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal  commitment. 
 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal   commitment. 
  
 
B. Banking and Other  
 Financial Services  
 (excluding insurance) 
    
(a) Acceptance of deposits 
 1) Unbound 
2) None 3) Only institutions holding a banking licence  
 and non-bank deposit taking institutions  
 authorised by the Bank of Mauritius can   accept deposits. 
4) Unbound, except as indicated in the horizontal 
 commitment.  1) None 
2) None 3) None 
 
  
4) Unbound, except as indicated in the horizontal  
 commitment.   
  S/DCS/W/MUS 
Página 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 
(b) Lending of all types  
 (excluding factoring and   specialized and structured  
 products) 
 1) None 
2) None 3) None, except with regard to credit exposure of 
 branches of foreign banks where the capital of  
 the head office is not to be taken into account. 4) Unbound, except as indicated in the horizontal 
 commitment. 
 1) None 
2) None 3) None 
 
 4) Unbound, except as indicated in the horizontal  
 commitment. 
  
 
(c) All payment and money   transmission services,  
 including credit, charge and  
 dedit cards, travellers   cheques and bankers drafts 
 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal  commitment. 
 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal   commitment. 
  
 
(d) Guarantees and   commitments 
 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal  commitment. 
 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal   commitment. 
  
 
(e) Trading for own account or  
 for account of customers in  
 the following: - money market  instruments  
 (including cheques, bills,  
 certificates of deposits) - transferable securities 
- foreign exchange 
 1) None 
2) None 
3) None, except that trading for own account by   commercial banks in shares is subject to prior  
 approval of the Central Bank, i.e. Bank of  
 Mauritius.  Trading in listed securities can   only be carried out by licensed stockbroking  
 companies. 
4) Unbound, except as indicated in the horizontal  commitment. 
 1) None 
2) None 
3) None  
 
  
 
4) Unbound, except as indicated in the horizontal   commitment. 
  
   S/DCS/W/MUS
 Página 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 
(f) 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  1) None 
2) None 3) None, except that participation by commercial  
 banks in share issues re quires the approval of  
 the Bank of Mauritius. 4) Unbound, except as indicated in the horizontal 
 commitment. 
 1) None 
2) None 3) None 
 
 4) Unbound, except as indicated in the horizontal  
 commitment. 
  
 
(g) Settlement and clearing  
 services for the following: 
(i) inter-bank transactions (ii) securities 
 1) Unbound, except for the provision of  
 settlement and clearing services for financial  
 assets which are listed on overseas exchanges   only. 
2) None 
3) None, except that inter-bank transactions are   to be cleared through the Central Bank and  
 clearing and settlement of securities may be  
 conducted only through the statutory clearing  
 system. 
4) Unbound, except as indicated in the horizontal 
 commitment. 
 1) None 
 
  
2) None 
3) None  
 
  
4) Unbound, except as indicated in the horizontal  
 commitment. 
  
 
(h) Provision and transfer of  
 financial information, and  
 financial data processing  
 and related software by   suppliers of other financial  
 services 
 1) None for financial information that is public. 
2) None 
3) None, except for services provided by  
 computer software or service firms.  Provision   of financial data processing services to  
 commercial banks is subject to the approval of 
 the Central Bank and to domestic laws on   protection of confidentiality of information of  
 customers of commercial banks. 
4) Unbound, except as indicated in the horizontal  commitment. 
 1) None 
2) None 
3) None 
  
 
  
 
4) Unbound, except as indicated in the horizontal   commitment. 
  
  S/DCS/W/MUS 
Página 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 
9. TOURISM AND TRAVEL  
 RELATED SERVICES     
(1) Hotel Operators 
 1) The operator has to incorporate a company  
 (Hotel Management Act 1982) 
2) None 3) Foreign participation in hotels with less than  
 100 rooms limited to 49 per cent.  In hotels  
 with more than 100 rooms full foreign   participation is allowed: none 
4) Unbound except as indicated in the horizontal  
 section  1) Free repatriation of profit governed by Bank of  
 Mauritius Act and Income Tax Act 
2) None 3) Foreign establishments must be staffed  
 predominantly by Mauritians 
  
4) Unbound except as indicated in the horizontal  
 section   
 
(2) Restaurant Operators 1) Foreign participation is allowed in projects of  
 more than Rs 10 millions 2) None 
3) The project must not be less than RS 10  
 million 4) Unbound except as indicated in the horizontal  
 section 
 1) Free repatriation of profit governed by Bank of  
 Mauritius Act and Income Tax Act 2) None 
3) Foreign establishments must be staffed  
 predominantly by Mauritians 4) Unbound except as indicated in the horizontal  
 section 
  
   S/DCS/W/MUS
 Página 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 
(3) Travel Agencies 
 1) Travel agencies established outside of  
 Mauritius must work through an agency   established in Mauritius 
2) None 
3) Requires bank guarantee and licence.   Clearance to be obtained from the Ministry of  
 Tourism and Ministry of Internal and External  
 Communication 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) Tour Operators  1) Restricted to Mauritian nationals 
2) None 
3) Permit requirement from the Ministry of  
 Tourism, Ministry of Finance and Prime   Minister's Office 
4) Unbound except as indicated in the horizontal  
 section  1) Restricted to Mauritian nationals 
2) None 
3) To comply with the regulations of the National  
 Transport Authority  
4) Unbound except as indicated in the horizontal  
 section   
 
(5) Tourist Guides Services  1) Limited to Mauritian nationals. Exception  
 made for languages not spoken by Mauritians 
2) None 
3) Allowed only in linguistic scarcely areas 4) Unbound except as indicated in the horizontal  
 section 
 1) Governed by Immigration Laws 
 
2) None 
3) Governed by Income Tax Laws 4) Unbound except as indicated in the horizontal  
 section 
  
 
(6) Tourist Transport  
 Operation (car rental) 
 1) Limited  to Mauritian nationals only 
2) None 
3) Limited  to Mauritian nationals only 4) Unbound except as indicated in the horizontal  
 section 
 1) Limited to Mauritian nationals only 
2) None 
3) Limited  to Mauritian nationals only 4) Unbound except as indicated in the horizontal  
 section 
  
  S/DCS/W/MUS 
Página 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 
(7) Yacht Chartering &  
 Cruising Services  1) Reserved to Mauritian nationals. Pleasure  
 Craft Act 1993 2) None 
3) Reserved to Mauritian nationals. Pleasure  
 Craft Act 1993 4) Unbound except as indicated in the horizontal  
 section 
 1) Reserved to Mauritian nationals 
 2) None 
3) Reserved to Mauritian nationals 
 4) Unbound except as indicated in the horizontal  
 section 
  
 
(8) Tourist Duty-Free  Shops 
 1) Limited to Mauritian nationals 
2) None 
3) (i) Requirement of  an Export Service 
 Certificate (ii) Foreign participation  limited to 30 per cent 
4) Unbound except as indicated in the horizontal  
 section  1) Limited to Mauritian nationals 
2) None 
3) (i) Subject to customs supervision 
(ii) Transaction in foreig n currency with tourist  
 customers only 
4) Unbound except as indicated in the horizontal  
 section  
 
 
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   S/DCS/W/MUS
 Página 11MAURITIUS - LIST OF ARTICLE 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 
Financial services as  listed in the Annex on  Financial Services  
except those contained in the 
Schedule of Specific  
Commitments of   
Mauritius.  Restrictions on commercial 
presence and cross-border  supply to suppliers of other countries on the 
basis of reciprocity. 
 All 
 10 years 
 Maintenance of reciprocity 
measures designed to enhance access of Mauritian financial 
service suppliers to foreign 
financial market. 
 
 
__________ 
  