WORLD TRADE
ORGANIZATIONS/DCS/W/MUS
24 January 2003
(03-0489)
Trade in Services Original:  English
MAURITIUS
Draft consolidated Schedule of Specific Commitments1
Attached is a draft consolidated version of the Schedule of Specific Commitments of
Mauritius in word format.  This document  does not substitute for the legally binding commitments
undertaken by Mauritius in its Schedule of Specific Commitments (GATS/SC/55;
GATS/SC/55/Suppl.1; GATS/SC/55/Suppl.2)
Attached to the draft consolidated schedule is the converted Article II (MFN) Exemption List
of Mauritius (GATS/EL/55/Suppl.1)
The draft consolidated version of the schedule and the MFN Exemption List were prepared by
the Secretariat, at the request of Members, to facilitate the process of negotiations, including the
presentation of initial offers.
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1 This document has been prepared, in English only, under the Secretariat's own responsibility and without
prejudice to the positions of Members and to their rights and obligations under the WTO.S/DCS/W/MUS
Page 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 Limitat ions on  National Treatment Additional Commitments
I.HORIZONTAL COMMITMENTS
ALL SECTORS
INCLUDED IN THISSCHEDULE
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 Act3) Same as specified in the market access column
4) Unbound except for measures affecting the
entry and temporary stay of highly qualified 
natural persons and will be governed inter aliaby: Passport Act, 1969Immigration Act, 19734) Unbound except for measures concerning the
categories of natural persons referred to in the
market access column and will be governedinter alia by:
- I n c o m e  T a x  A c t-  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 services1) Alternative calling practices such as Call-Back
and refile are not permitted. "Country Direct"calling card service is possible under theauspices 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
Page 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 Limitat ions on  National Treatment Additional Commitments
(d) Telex services
(e) Telegraph services(g) Private leased circuit
services2) None
3) The provision of these services is at present
reserved on a de-facto basis, to monopoly orexclusive supplier; resale is not permitted.  Asecond cellular telephone operator isoperational 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 inMauritius.
4) Unbound except as listed under horizontal
commitments.
(f)  Facsimile services(o) Others
(i) Paging
(ii) Private MobileRadio1) 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 inMauritius
4) Unbound except as listed under horizontal
commitments.
(iii) Equipment rental services(iv) Equipment sales
services
(v) Equipment
maintenance services1) None
2) None3) None
4) Unbound except as listed under horizontal
commitments.1) None
2) None3) 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 inMauritius
4) Unbound except as listed under horizontal
commitments.S/DCS/W/MUS
Page 4Modes 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 Limitat ions on  National Treatment Additional Commitments
7. FINANCIAL SERVICES
Head note:
1. The commitments on financial services are made in accordance with the General Agreement on Trade in Services (GATS) and the A nnex on Financial Services.  All
the commitments in this Schedule are subject to domestic laws, guidelines, rules and regulations, terms and conditions of the r elevant 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 produ cts 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 indicated below will not apply with regard to insurance services o ut of Mauritius to foreign residents.
A. All Insurance and Insurance
Related Services
(a) Direct Insurance Life and
non-life1) Unbound
2) None, except for insurance of assets and
insurances which are compulsory in Mauritiusincluding compulsory Third Party Insuranceunder the Road Traffic Act 1963.
3) None4) 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
retrocession1),2),3) None except for compulsory reinsurance
of at least 5% to be placed with AfricanReinsurance 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
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 Limitat ions on  National Treatment Additional Commitments
(c) Insurance Intermediation
comprising Agents andBrokers1) Insurance Intermediaries must act only for
insurers registered in Mauritius and must beregistered intermediaries with commercialpresence 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 forinsurers registered 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 asconsultancy, actuarial, riskassessment and claimsettlement services1) None
2) None3) None4) Unbound, except as indicated in the horizontal
commitment.1) None
2) None3) None4) Unbound, except as indicated in the horizontal
commitment.
B. Banking and Other
Financial Services
(excluding insurance)
(a) Acceptance of deposits 1) Unbound
2) None3) Only institutions holding a banking licence
and non-bank deposit taking institutionsauthorised by the Bank of Mauritius canaccept deposits.
4) Unbound, except as indicated in the horizontal
commitment.1) None
2) None3) None
4) Unbound, except as indicated in the horizontal
commitment.S/DCS/W/MUS
Page 6Modes 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 Limitat ions on  National Treatment Additional Commitments
(b) Lending of all types
(excluding factoring andspecialized and structuredproducts)1) None
2) None3) None, except with regard to credit exposure of
branches of foreign banks where the capital ofthe head office is not to be taken into account.
4) Unbound, except as indicated in the horizontal
commitment.1) None
2) None3) None
4) Unbound, except as indicated in the horizontal
commitment.
(c) All payment and money
transmission services,including credit, charge anddedit cards, travellerscheques and bankers drafts1) None
2) None3) None4) Unbound, except as indicated in the horizontal
commitment.1) None
2) None3) None4) Unbound, except as indicated in the horizontal
commitment.
(d) Guarantees and
commitments1) None
2) None3) None4) Unbound, except as indicated in the horizontal
commitment.1) None
2) None3) None4) Unbound, except as indicated in the horizontal
commitment.
(e) Trading for own account or
for account of customers inthe following:
- money market  instruments
(including cheques, bills,
certificates of deposits)
- transferable securities- foreign exchange1) None
2) None3) 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 canonly be carried out by licensed stockbrokingcompanies.
4) Unbound, except as indicated in the horizontal
commitment.1) None
2) None3) None
4) Unbound, except as indicated in the horizontal
commitment.S/DCS/W/MUS
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 Limitat ions on  National Treatment Additional Commitments
(f) Participation in issues of all
kinds of securities,including underwriting andplacement as agent(whether publicly orprivately) and provision of
services related to such
issues1) None
2) None3) None, except that participation by commercial
banks in share issues requires the approval ofthe Bank of Mauritius.
4) Unbound, except as indicated in the horizontal
commitment.1) None
2) None3) None
4) Unbound, except as indicated in the horizontal
commitment.
(g) Settlement and clearing
services for the following:
(i) inter-bank transactions(ii) securities1) Unbound, except for the provision of
settlement and clearing services for financialassets which are listed on overseas exchangesonly.
2) None
3) None, except that inter-bank transactions are
to be cleared through the Central Bank andclearing and settlement of securities may beconducted only through the statutory clearingsystem.
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 bysuppliers of other financialservices1) None for financial information that is public.
2) None
3) None, except for services provided by
computer software or service firms.  Provisionof financial data processing services tocommercial banks is subject to the approval ofthe Central Bank and to domestic laws onprotection 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
Page 8Modes 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 Limitat ions on  National Treatment Additional Commitments
9. TOURISM AND TRAVEL
RELATED SERVICES
(1) Hotel Operators 1) The operato r has to incorporate a company
(Hotel Management Act 1982)
2) None3) Foreign participation in hotels with less than
100 rooms limited to 49 per cent.  In hotels
with more than 100 rooms full foreignparticipation is allowed: none
4) Unbound except as indicated in the horizontal
section1) Free repatriation of profit governed by Bank of
Mauritius Act and Income Tax Act
2) None3) 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) None3) The project must not be less than RS 10
million
4) Unbound except as indicated in the horizontal
section1) Free repatriation of profit governed by Bank of
Mauritius Act and Income Tax Act
2) None3) Foreign establishments must be staffed
predominantly by Mauritians
4) Unbound except as indicated in the horizontal
sectionS/DCS/W/MUS
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 Limitat ions on  National Treatment Additional Commitments
(3) Travel Agencies 1) Travel agencies established outside of
Mauritius must work through an agencyestablished in Mauritius
2) None3) 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
section1) 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 PrimeMinister's Office
4) Unbound except as indicated in the horizontal
section1) 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) None3) Allowed only in linguistic scarcely areas4) Unbound except as indicated in the horizontal
section1) Governed by Immigration Laws
2) None
3) Governed by Income Tax Laws4) Unbound except as indicated in the horizontal
section
(6) Tourist Transport
Operation (car rental)1) Limited  to Mauritian nationals only
2) None3) Limited  to Mauritian nationals only4) Unbound except as indicated in the horizontal
section1) Limited to Mauritian nationals only
2) None3) Limited  to Mauritian nationals only4) Unbound except as indicated in the horizontal
sectionS/DCS/W/MUS
Page 10Modes 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 Limitat ions on  National Treatment Additional Commitments
(7) Yacht Chartering &
Cruising Services1) Reserved to Mauritian nationals. Pleasure
Craft Act 1993
2) None3) Reserved to Mauritian nationals. Pleasure
Craft Act 1993
4) Unbound except as indicated in the horizontal
section1) Reserved to Mauritian nationals
2) None
3) Reserved to Mauritian nationals
4) Unbound except as indicated in the horizontal
section
(8) Tourist Duty-Free 
Shops1) Limited to Mauritian nationals
2) None3) (i) Requirement of  an Export Service
Certificate
(ii) Foreign participation limited to 30 per cent
4) Unbound except as indicated in the horizontal
section1) Limited to Mauritian nationals
2) None3) (i) Subject to customs supervision(ii) Transaction in foreign currency with tourist
customers only
4) Unbound except as indicated in the horizontal
section
__________S/DCS/W/MUS
Page 11MAURITIUS - LIST OF ARTICLE II (MFN) EXEMPTIONS
Sector or SubsectorDescription of measure indicating
its inconsistency
with Article IICountries to which the
measure appliesIntended durationConditions creating  the need for
the exemption
Financial services aslisted in the Annex onFinancial Servicesexcept those contained in theSchedule of Specific
Commitments of 
Mauritius.Restrictions on commercial
presence and cross-border supply tosuppliers of other countries on thebasis of reciprocity.All 10 years Maintenance of reciprocity
measures designed to enhanceaccess of Mauritian financialservice suppliers to foreignfinancial market.
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