 
 RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/TJK/2 
27 February 2004 
 (04-0868) 
Working Party on the Accession 
of the Republic of Tajikistan Original:   English 
 
 
 
ACCESSION OF THE REPUBLIC OF TAJIKISTAN 
 
Initial Offer on Specific Commitments in Services  
 
 The following Initial Offer on Specific Commitmen ts in Services is being circulated at the 
request of the Delegation of the Republic of Tajikistan.  
_______________ 
   
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS (commi tments include all sectors) 
All sectors All natural and juridical persons, 
involved in the sphere of services, 
requiring receipt of licences for 
exercising an activity, must receive corresponding licences.   
 
(3) No less than 70% of employees of 
enterprises with foreign investment 
on the territory of the Republic of 
Tajikistan, regardless of its constitution form, must be 
permanently residing citizens of the 
Republic of Tajikistan, except enterprises, the number of 
employees of which amount to 3 
persons, where par ticipation of the 
citizens of the Republic of 
Tajikistan must be not less than two thirds.    
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All sectors/sub-sectors,  included into the 
present List: subsidies and other forms of state  support    (1), (2), (3) Access to subsidies and other 
forms of state support, including access to financial and other material resources 
of state may be established only for 
citizens of the Republic of Tajikistan and juridical persons of the Republic of 
Tajikistan. 
 Unbound for subsidies and other forms of 
state support, including access to 
financial and other material resources of state in the sphere of scientific and 
research developments and spheres 
relating to culture and national uniqueness, and also relating to delivery 
of services in the state sector. 
 Access to subsidies and other forms of 
state support, including access to 
financial and other material resources of 
state may be established only for a 
specific branch, specific circle of persons, that is in a difficult social and/or 
economic situation, enterprises of small 
business, enterprises of social significance, and providers of common 
use services.    
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
All sectors/sub-sectors,  included into the 
present List: operations with land Land in the Republic of Tajikistan may 
not be in private property.  
Land users in the Republic of Tajikistan 
are juridical and natural persons, who have land in perpetual, term or lifelong 
inherited use.   
 Enterprises with foreign participation are 
allowed to become primary land users 
with limited conditions of use. Secondary land users are juridical or natural persons, 
who rent land from primary users.     (3) Enterprises with foreign 
participation are allowed to become primary land users with limited 
terms of use. 
(4) Unbound concerning rights of 
foreign natural persons to become 
primary land users.    
All sectors/sub-sectors,  included into the 
present List: participation in privatization and privatized companies  (3) Provision of services is allowed 
only in form of constitution of juridical persons of the Republic of 
Tajikistan. 
 
Commercial presence, realized through 
participation in privatization and/or through privatized juridical persons may 
be restricted.  (3) Commercial presence, realized 
through participation in privatization and/or participation in 
privatized juridical persons may be 
restricted.  
All sectors/sub-sectors,  included into the 
present List: forms of commercial presence  (3) Representative offices are not 
allowed to exercise business activities, including trade in 
services.  
 Unbound except relating to commercial 
presence realized through constitution of, 
acquisition and sup port of non-profit 
organizations. (3) Unbound except  for commercial 
presence realized through constitution of, acquisition and 
support of non-profit organizations.   
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All sectors/sub-sectors,  included into the 
present List: Presence of Natural Persons (4) Unbound except for measures 
concerning the entry and temporary stay of the following categories of 
natural persons providing services: 
 A. Intra-corporate transferees
 
 
Access is subject to the following conditions: 
 
- the natural person concerned must 
work within a juridical person other 
than a non-profit making 
organisation, established in the territory of a WTO member-country 
and have been employed by it or 
have been a partner in it (or as a majority shareholder) for at least a 
year immediately preceding the date 
of admission. 
- the natural person is transferred in 
the context of the provision of a service in the territory of Tajikistan. 
- the transfer must be to an 
establishment (subsidiary, branch, or representation) or the head office 
of the aforementioned juridical 
person. The receiving entity must be constituted in and effectively 
providing like services in Tajikistan. 
- the natural person concerned must 
belong to one of following 
categories: 
 (a) Managers: persons working in a 
senior position within a juridical 
person, who primarily direct the management of the establishment,  
  
 
  
 
  
   
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receiving general supervision or 
direction principally from the board of directors or stockholders of the 
business or their equivalent, 
including: 
- directing the establishment or a 
department or sub-division of the 
establishment; 
- supervising and controlling the 
work of other supervisory, 
professional or managerial employees; 
- having the authority personally to 
hire and fire or recommend hiring, firing or other personnel actions 
 
(b) Specialists:  persons, working 
within a juridical person, who 
possess uncommon knowledge 
essential to the establishment’s 
service, research equipment, 
techniques or management.  In assessing such knowledge, account 
will be taken not only of knowledge 
specific to the establishment, but also of whether the person has a 
high level of qualification referring 
to a type of work or trade requiring specific technical knowledge, 
including membership of an 
accredited profession. 
 
(c) Graduate trainees:  persons with a 
university degree who are transferred for car eer development 
purposes or to obtain training in 
business techniques or methods.  The recipient company in Tajikistan  
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may be required to submit a training 
programme covering the duration of the stay for prior approval, 
demonstrating that the purpose of 
the stay is for training. 
 
No economic needs tests will be required 
for these three categories.  
Entry and stay is limited to a maximum 
of three years in the cases of (a) and (b), and to one year in  the case of (c). 
 
B. Business Visitors
 
 
Entry and temporary stay of the 
following categories of natural persons is permitted, without application of an 
economic needs test, for a period of up to 
90 days in any twelve months: 
 
(a) Persons not residing in Tajikistan 
who are representatives of a service 
supplier and are seeking temporary 
entry for the purpose of negotiating for the sale of services or entering 
into agreements to sell services for 
that service provider, where those representatives will not be engaged 
in making direct sales to the general 
public or in supplying services themselves. 
 
(b) Persons working in a senior 
position, as defined in A (a) above, 
within a juridical person, who are 
responsible for the setting up of a commercial presence of a service  
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provider of a WTO Member when: 
 - the representatives are not engaged 
in making direct sales or supplying 
services;  and 
- the service provider has its principal 
place of business in the territory of a 
WTO Member other than Tajikistan and has no other representative 
office, branch or subsidiary in 
Tajikistan 
 
C. Contractual Services Suppliers
 
 (a) Employees of juridical persons 
 
Access is subject to the following conditions: 
 
- The natural persons are engaged in 
the supply of a service on a 
temporary basis as employees of a juridical person which has no 
commercial presence in Tajikistan. 
- The juridical person has obtained a 
service contract, for a period not 
exceeding one year, from a final 
consumer in Tajikistan through an open tendering procedure or any 
other procedure which guarantees 
the bona fide character of the contract (e.g. advertisement of the 
availability of the contract) where 
this requirement exists or is introduced in Tajikistan pursuant to 
its laws, regulations and 
requirements. 
- The service contract shall comply  
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with the laws, regulations and 
requirements of Tajikistan. 
- The natural person seeking access 
should be offering such services as 
an employee of the juridical person supplying the service for at least the 
year immediately preceding such 
movement. 
- The temporary entry and stay in 
Tajikistan shall be for a cumulative 
period of not more than six months in any year, or for the duration of 
the contract if less. 
- The natural person must possess (a) 
a university degree or a technical 
qualification demonstrating 
knowledge of an equivalent level, (b) a professional qualification 
where this is required to exercise an 
activity in the sector concerned 
pursuant to the laws, regulations or 
requirements of Tajikistan and, (c) at least three years of professional 
experience in the sector. 
- The commitment relates only to the 
service activity which is the subject 
of the contract;  it does not confer 
entitlement to exercise the professional title in Tajikistan 
- The number of persons covered by 
the service contract shall not be larger than necessary to fulfil the 
contract, as decided by the laws, 
regulations and requirements of Tajikistan 
- The service contract has to be 
obtained in one of the activities inscribed below and subject to the  
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additional conditions in the sub-
sector maintained in Tajikistan: 
 Legal services 
 Accounting and bookkeeping 
services 
 Taxation advisory services 
 Architectural, urban planning and 
landscape services 
 Engineering and integrated 
engineering services 
 Computer and related services  Research and development services 
 Advertising services 
 Management consulting and related 
services 
 Technical and tes ting services, and 
related scientific and technical consulting activities 
 Maintenance and repair of 
equipment 
 Translation services 
 Construction services  Higher education services 
 Environmental services 
 Travel agencies and tour operator  services 
 Entertainment services 
 Services related to the sale of 
equipment, or to the assignment of a 
patent 
- Commitments are subject to the 
application of a numerical ceiling 
[to be determined], except where 
otherwise indicated for a specific sub-sector. 
 
(b) Independent Professionals  Access is subject to the following  
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
conditions:   
 -  The natural person is engaged in the 
supply of a service as a self-
employed person established in the territory of another WTO Member. 
- The natural person has obtained a 
service contract, for a period not exceeding one year, from a final 
consumer in Tajikistan through an 
open tendering procedure or any other procedure which guarantees 
the bona fide character of the 
contract (e.g. advertisement of the availability of the contract) where 
this requirement exists or is 
introduced in Tajikistan pursuant to its laws, regulations and 
requirements. 
- The service contract shall comply 
with the laws, regulations and 
requirements of Tajikistan. 
- The natural person seeking access 
should have been offering such 
services, as an employee of the juridical person supplying the 
service, for at least the year 
immediately preceding such movement. 
- The temporary entry and stay in 
Tajikistan shall be for a cumulative period of not more than six months 
in any year or for the duration of the 
contract, if less. 
- The natural person must possess (a) 
a university degree or a technical 
qualification demonstrating knowledge of an equivalent level,  
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(b) a professional qualification 
where this is required to exercise an activity in the sector concerned 
pursuant to the laws, regulations or 
requirements of Tajikistan and, (c) at least six years of professional 
experience in the sector. 
- The commitment relates only to the 
service activity which is the subject 
of the contract;  it does not confer 
entitlement to exercise of the professional title in Tajikistan. 
- The number of persons covered by 
the service contract shall not be larger than necessary to fulfil the 
contract, as it may be decided by the 
laws, regulations and requirements of Tajikistan. 
- The service contract has to be 
obtained in one of the activities 
inscribed below and subject to the 
additional conditions in the sub-sector maintained in Tajikistan: 
 
 Architectural, urban planning and 
landscape services 
 Engineering and integrated 
engineering services 
 Computer and related services 
 Management consulting and related 
services 
 Translation services  
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
I. BUSINESS SERVICES 
1. Professional services 
 (a) Legal services (CPC 861) only for 
consultations on the legislation of 
the country where the institute of higher legal educational and 
international law has issued the 
corresponding diploma to the lawyer (1) None 
(2) None (3) None, except: 
 the right to provide legal services 
shall be given as an individual entrepreneurship only, without 
constitution of a juridical person; 
(4) Unbound, except as indicated in the 
horizontal section (1) Unbound 
(2) None (3) None, except as indicated in the 
Limitations on market access 
column. 
 
 
(4) Unbound, except as indicated in the 
horizontal section  
(b) Accounting and Auditing services 
(CPC 86211 and 86212, only) (1), (2) None, except: 
 unbound, in regards to compulsory 
audit; auditing opinions shall be signed by auditors certified 
according to legislation of the 
Republic of Tajikistan, having a license to provide auditing services;  
 
(3) Commercial presence is admitted 
only as a juridical person of the 
Republic of Tajikistan, for commercial organizations in any 
form except for open joint stock 
company. 
 
 No more than five auditors, having 
foreign qualifications or audit certificates for co rresponding audit 
field, shall be personnel of auditing 
organization, or shall occupy faculty positions or other offices in 
institutes of higher education. 
  No less than 51% of the authorized 
capital (voting shares) must belong 
to certified auditors or auditing organizations, having licenses. (1), (2) Unbound 
 
  
 
  
 
(3) Unbound, except as indicated in the 
horizontal section 
  
 
  
 
  
 
  
 
  
 
    
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 Persons, exercising auditing 
activity, may not be involved in 
other entrepreneurial activities not 
related to auditing activity. 
 
(4) Unbound, except as indicated in the 
horizontal section, and also: 
 
- only those employees of a juridical 
person, who have qualification certification of auditor may be 
auditors; 
- only those who have at least 3 years 
previous experience within the past 
five years period as auditors, 
specialists of auditing organization, accountants, economists, scientific 
workers, or teachers of economics, 
and for banking audit as a specialist 
of banking system or auditor, 
exercising audit of credit organizations are admitted to the 
certification; 
- persons exercising auditing activity, 
may not be involved in any other 
entrepreneurial activity, not related 
to audit activity.  
  
 
  
(4) Unbound, except as indicated in the 
horizontal section 
- Bookkeeping services (CPC 86212, 
except for “auditing services” 
86213, 86219, 8622) (1), (2) Unbound 
(3) No less than 51% of authorized 
capital of a commercial 
organization, that provides services in the sphere of accounting, must 
belong to certified bookkeepers. 
(4) Unbound, except as indicated in the 
horizontal section  (1), (2) Unbound 
(3) None, except as indicated in the 
Limitations on market access 
column 
 
 
(4) Unbound, except as indicated in the 
horizontal section   
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(c) Taxation services (CPC 863)     (1), (2), (3) None 
4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None 
(4) Unbound, except as indicated in the 
horizontal section  
(d) Architectural services (CPC 8671) 
excluding services on independent 
evaluation expertise and analysis  
(g) Town-planning and landscape 
design (CPC 8674) (1), (2) None 
(3) None, except: 
 as indicated in the horizontal 
section; 
 share of foreign participation in the 
authorized capital of a juridical person must not exceed 50%. 
(4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None, except as indicated in 
the Limitations on the market access 
column 
 
 
  
(4) Unbound, except as indicated in the 
horizontal section  
(e) Engineering services (CPC 8672) 
excluding services on independent 
evaluation expertise and analysis  
(f) Integrated engineering services 
(CPC 8673, excluding services on 
independent evaluation expertise 
and analysis) (1), (2) None 
(3) Specialists in the sphere of 
engineering surveys (in particular, 
geophysics, hydrologists, hydro-geologists, civil engineers) must 
additionally have confirmation of 
working experience in field 
conditions during 5 years or 
probation in field conditions of Tajikistan during 2 years. 
(4) Unbound, except as indicated in the 
horizontal section (1), (2) None 
(3) None, except as indicated in 
Limitations on the market access 
column 
 
 
 
 
  
(4) Unbound, except as indicated in the 
horizontal section  
(h) Medical and dental services 
 (CPC 9312) (1), (2) None: except for medical 
services, provided in the framework 
of the system of state  guarantee of 
provision of citizens of the Republic of Tajikistan with free medical 
assistance; 
(3) None, except for medical services, 
financed out of state funds;   
 
(4) Unbound, except as indicated in the 
horizontal section (1), (2) None: except for medical 
services, provided in the framework 
of the system of state  guarantee of 
provision of citizens of the Republic of Tajikistan with free medical 
assistance; 
(3) None, except as indicated in the 
Limitations on market access 
column; 
(4) Unbound, except as indicated in the 
horizontal section   
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5. Rental/leasing services without 
operator: 
(a) Relating to ships (CPC 83103) 
(b) Relating to aircraft (CPC 83104) 
(c) Relating to other transport 
equipment (CPC 83101, 83102, 
83105); 
(d) Relating to other machinery and 
equipment (CPC 83106-83109) (1), (2), (3) None 
(4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None 
(4) Unbound, except as indicated in the 
horizontal section  
6. Other business services  
 
(a) Advertising services (CPC 871) (b) Market research services (CPC 
86401) 
(c) Management consulting services 
(CPC 865) 
(d) Services related to management 
consulting (CPC 866)   (1), (2), (3) None 
(4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None 
(4) Unbound, except as indicated in the 
horizontal section  
f) Services relating to agriculture, 
hunting and forestry (CPC 881) (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section  
(g) Services incidental to fishing  
 (CPC 882) only relating to: 
providing the fishing equipment, 
building, and repair and 
maintenance of fishing vessels. (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section  
(m) Consulting services in the scientific 
and technical sphere (CPC 8675) 
 (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section   
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(n) Maintenance and repair of 
equipment  
 (CPC 633), except the repair of 
jewellery (CPC 63303*)    (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section  
(q) Packaging services  
 (CPC 876), except bottling of spirits 
containing alcoholic products   (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None 
 
 
(4) Unbound, except as indicated in the 
horizontal section  
(s) mediation services on the 
organization and conduct of 
negotiations, conferences, and meetings 
 (CPC 87909) (1), (2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section (1), (2) None  
(3) Unbound 
 (4) Unbound, except as indicated in the 
horizontal section  
II. COMMUNICATION SERVICES  
2. Courier services  
 (CPC 7512) (1), (2), (3) None 
(4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None 
(4) Unbound, except as indicated in the 
horizontal section  
3. Telecommunication services (services in the field of telecommunications for the purposes of the given list of specific commi tments do not include  services in 
broadcasting, satellite and wire broadcasting of tele- and/or radio-broadcasting, distribution and transmission of television a nd/or sound programs (radio-broadcastings), 
services of a transmitting network):  
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
(a) Voice telephone services 
 (CPC 7521) – local communications 
(CPC 75211); 
 -intercity and international 
communications (CPC 75212) 
(b) Packet-switched data transmission 
services (CPC 7523) 
(c) Circuit-switched data transmission 
services (CPC 7523)  
(d) Telex services (CPC 7523) 
(e)  Telegraph services (CPC 7522) (f) Facsimile services (CPC 7521) (1) None except as: National operator 
OJSC “Tajikitelecom” has the exclusive right for intercity and 
international traffic up to 2010.   
(2) None  (3) None except as: National operator 
OJSC “Tajikitelecom” has the 
exclusive right for intercity and international traffic up to 2010.   
 
 Commercial presence is admitted 
only in the form of  a juridical 
person of the Republic of Tajikistan, 
that is a commercial organisation, created in the form of JSC or 
restricted liability. 
  Share of the foreign participation in 
the authorized capital (voting 
shares) of a juridical person, 
rendering resale based 
telecommunication services must not exceed 25%. 
 
 Share of the foreign participation in 
the authorized capital (voting 
shares) of a juridical person, 
rendering facilities –based telecommunications services must 
not exceed 49%. 
(4) Unbound, except as indicated in the 
horizontal section (1) None except: National operator 
OJSC “Tajikitelecom” has the exclusive right for intercity and 
international traffic up to 2010.   
(2) None (3) In the board of directors (observing 
council), performing management 
of  a joint-stock company, no less than 70% must consist of citizens of 
the Republic of Tajikistan, and 
headed by a citizen of the Republic of Tajikistan. 
 
 National operator OJSC 
“Tajikitelecom” has the exclusive 
right for providing services of fixed 
telephone communication up to 2010. 
 
 
 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section   
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(g) Private leased circuit services  
 (CPC 7522-7523) (h) Electronic mail (CPC 7523**);           
(i) Voice mail (CPC 7523**) 
(j) On-line information and database 
retrieval (CPC 7523**) 
(k) Electronic data interchange (EDI) 
(CPC 7523**) 
(l) Enhanced/value-added facsimile 
services including store and 
forward, store and retrieve (CPC 7523**)  
(m) Code and protocol conversion 
 (N.A.) (n) On-line information and/or data 
processing (including transaction 
processing) (CPC 843**);    (1) None, except as indicated in the 
horizontal section 
(2) None. 
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section (1) None, except as indicated in the 
horizontal section 
(2) None  
(3) None, except as indicated in the 
horizontal section 
(4) Unbound, except as indicated in the 
horizontal section  
III. CONSTRUCTION AND RELA TED ENGINEERING SERVICES  
1. General construction works for 
buildings, except for sports 
buildings (CPC 512)  
2. General construction works for civil 
engineering (CPC 513) 
3. Installation and assembly work 
(CPC 514, 516) 
4. Building completion and finishing 
work (CPC 517) 
5. Other (CPC 511, 515, 518)  (1), (2) Unbound  
(3) None, except restrictions except 
indicated in the ho rizontal section; 
 share of the foreign participations in 
authorized capital of a juridical 
person must not exceed 50%; 
 no less than 80% of employees of 
juridical persons must consist of 
citizens of the Republic of Tajikistan.    
(4) Unbound, except as indicated in the 
horizontal section (1), (2) Unbound  
(3) None, except as indicated in the 
column of “Restriction access on market”  
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section   
 WT/ACC/SPEC/TJK/2 
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
IV. DISTRIBUTION SERVICES , except in respect of the following relating to all sectors of distributor services: weapon and armament system, military equi pment and 
military materials, explosive materials, equipment and devices for blasting and pyrotechnic items, ethyl spirits, alcoholic and  spirits containing products, waste precious 
metals, precious metals and stones, jewellery products of precious  metals and stones, antique items, drug substances and psycho tropic substances, tobacco products, 
medicines, medical products,  para-pharmaceutical products.   
1. Commission agents’ services  
 (CPC 621) (1) Unbound  
(2) None  (3) Local authorities’ permission 
required.  
(4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None  
  
 
(4) Unbound, except as indicated in the 
horizontal section  
2. Wholesale trade services  (CPC 622) (1) Unbound  
(2) None  
(3) Commercial presence permitted 
only in form of a juridical person of 
the Republic Tajikistan, as well as 
permission of local authorities is required.  
(4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None 
 
  
 
  
(4) Unbound, except as indicated in the 
 horizontal section  
4. Franchising (CPC 8929) (1), (2),  (3) None except as indicated in 
column Restrictions on market 
access of all sectors/sub-sectors of the List.  
(4) Unbound, except as indicated in the 
horizontal section (1), (2), (3) None except as indicated in 
column Restrictions on the market 
access of all sectors/sub-sectors of the List.  
(4) Unbound, except as indicated in the 
horizontal section  
V. EDUCATIONAL SERVICES  in respect of private educational institutions only   
3. Higher education services  
 (CPC 923) 
4. Adult education 
 (CPC 924)  (1), (2) None 
(3) None, except as indicated in the 
horizontal section 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section (1), (2) None 
(3) None, except as: 
 in respect of access to subsidies and 
other forms of state support, including access to financial and 
other material resources of state, 
unbound.  
 Unbound, except as indicated in the 
horizontal section     
(4) Unbound, except as indicated in the 
horizontal section   
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
VI. ENVIRONMENTAL SERVICES  
1. Sewage services  only in respect of 
services for the collection of industrial liquid waste  
 (CPC 9401**)   
2. Refuse disposal services   (CPC 9402) 
3. Sanitation and similar services 
 (CPC 9403) (1) Unbound  
(2) None  (3) None, except that a license is 
required  
  
 
(4) Unbound, except as indicated in the 
horizontal section (1) Unbound  
(2) None  (3) None, except : 
 in respect of access to subsidies and 
other forms state support, including access to financial and other 
material resources of state. 
(4) Unbound, except as indicated in the 
horizontal section   
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
VII. FINANCIAL SERVICES   
1. Insurance services (CPC 812) 
(a) Life insurance  (b) Non-life insurance services  
(c) Reinsurance and retrocession  
 (CPC 81299) (1) Unbound  
(2) Unbound  (3) Commercial presence is admitted 
only in the form of juridical person 
of the Republic of Tajikistan, that is a commercial organisation, created 
in the form of JSC or restricted 
liability company. 
 
 The general paid capital of the 
insurance organizations, with participation of non-residents of 
Republic of Tajikistan should not 
exceed 50% of the total paid capital 
of all the insurance organizations on 
the territory of the Republic of 
Tajikistan.  
 
 Initial permits are required for:  
- an increase of the authorized capital 
of the insurance organization from the resources of foreign investor(s) 
and /or its affiliated societies; 
 - the transfer of shares of the 
insurance organizations in favour of 
the foreign investor (foreign investors) and or affiliated societies. 
- Unbound, in respect of an insurance 
organisation, that is a subsidiary in respect of a foreign investor (foreign 
investors), and/or having shares of a 
foreign investor (foreign investors) in authorized capital (voting shares), 
above 49%. 
 (1) Unbound 
(2) Unbound  (3) None, except as indicated in the 
column of “ Restriction on market 
access” as well as: 
 
 before 2010 there is an additional 
requirements on terms and conditions of allocation of insurance 
reserves by the insurance 
organisations, having shares of foreign participations above 49%.  
 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
   
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
In respect of an insurance organisation, 
that is subsidiary in respect of a foreign investor (foreign investors), and/or 
having shares of a foreign investor 
(foreign investors) in authorized capital (voting shares), above 49%:    
 
- initial permits are required for 
opening of a branch of the 
organization that is a juridical 
person of the Republic of Tajikistan; 
- unbound in respect to issue of 
licenses and initial permits for operations with stocks (shares) of 
the insurance organization with 
participation of a foreign investor (foreign investors) 
 
(4) Unbound, except as indicated in the 
horizontal section.  
  
 
  
 
  
 
  
 
  
 
  
 
(4) Unbound, except as indicated in the 
horizontal section. 
(d) Services auxiliary to insurance 
(including broking and agency services) 
 (CPC 8140) (1), 2) Unbound, except for: 
 - Overseas transportation; 
- Commercial air transportation 
- Insurance, which fully or partially 
covers: 
 - Transportation of natural persons;  
 - Transportation of export/import 
cargoes and conveying their 
transportation, including 
responsibilities, originating from this, except for obligatory insurance; 
 - Transportation of goods by 
international transport; 
 - Responsibility during trans-border 
transport of individual transports. 
 (1), (2), (3) Unbound  
  
 
  
 
  
 
  
 
  
 
   
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
(3) Commercial presence is admitted 
only in the form of juridical person of the Republic of Tajikistan, that is 
a commercial organisation, created 
in the form of JSC or restricted liability company 
 
 Initial permits are required for:  
- increase of author ized capital of the 
insurance organization due to means of a foreign investor (foreign 
investors) and /or it’s affiliated 
societies; 
- alienation of  shares of the insurance 
organization in favour of a foreign 
investor (foreign investors) and or it’s affiliated societies. 
 
In respect of an insurance organisation, 
that is a subsidiary in respect of a foreign 
investor (foreign investors), and/or with foreign participation in their authorized 
capital (voting shares), above 49%: 
 - unbound, in respect of issue of 
licenses on the activities in the field 
of obligatory insurance and insurance of state purchases; 
- initial permits are required to open 
an organization’s branch, that is  a juridical person of the Republic of 
Tajikistan. 
 (4) Unbound, except as indicated in the 
horizontal section.  
  
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
 (4) Unbound, except as indicated in the 
horizontal section.  
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Sector and sub-sectors Limitations on Market Access Li mitations on National Treatment Additional Commitments 
IX. TOURISM AND TRAVEL-RELATED SERVICES 
1. Hotels and restaurants (including 
catering) (CPC 641-643)  1), 2) None  
(3) Permission of local authority bodies 
is required, that is issued on 
competitive basis taking into 
account: 
 
 existing town-planning plans and 
programs of socioeconomic development of the given locality. 
(4) Unbound, except as indicated in the 
horizontal section 1), 2), 3) None  
  
 
  
 
  
(4) Unbound, except as indicated in the 
horizontal section  
X. RECREATIONAL, CULTURAL AND SPORTING SERVICES  (other than audiovisual services) 
1. Entertainment services (CPC 9619)  (1) Unbound  
(2), (3) None  
 
  
 
 
(4) Unbound, except as indicated in the 
horizontal section (1) Unbound  
(2) None  
(3) None, except unbound as relating to 
access to subsidies and other forms of state support, including access to 
financial and other material 
resources of state.   
(4) Unbound, except as indicated in the 
horizontal section  
 
   
 WT/ACC/SPEC/TJK/2 
Page 26 Republic of Tajikistan:  List of Exemptions from Article II (MFN) GATS  
 
Sector or 
Sub-Sector of 
Services Measure Description, demonstrating its 
discrepancy to article II GATS Countries, in respect of which given 
measure is used Period of 
validity Conditions, creating the needs  for given 
exemptions 
Establishment of the Common Economic Union 
for the purposes of forming the conditions for 
free supply of services and assistance to growth of economic integration of countries-participants. All C.I.S. countries, with which 
Agreement takes effect. 
  Indefinite 
 
 Agreement on Establishment a Free Trade 
Zone within the Territory of C.I.S. Countries 
of 15 April 1994. 
Establishment of the Common Economic Area 
for purposes of improving mutual trade of 
services and economic integration of countries-participants. Republic of Kazakhstan, Russian 
Federation, Belarus Republic, 
Kyrgyz Republic, Republic of Tajikistan. Indefinite  
 Agreement on Establishment of the Customs 
Union (CU) of 20 January 1995.  
 Agreement on Customs Union and United 
Economic Space of 26 February 1999. 
 Agreement on Establishment of the Euro-
Asian Economic Community of 
10 October 2000. 
Reinforcement of integrated relationships between the Central Asia Countries, fortification 
of their Economic Union and creation of an 
effectively functioning economic area of region. Republic of Kazakhstan, 
Uzbekistan, Kyrgyz Republic, 
Republic of Tajikistan. Indefinite Agreement on Establishment a United 
Economic Space of 30 March 1994. 
 All Sectors  
  
Establishment of a co mmon market services, 
provision of mutual liberalisation of functioning 
of priority sectors of ec onomy and social spheres. Republic of Kazakhstan, 
Uzbekistan, Kyrgyz Republic, 
Republic of Tajikistan, Turkmenistan, Turk ey, Afghanistan, 
Pakistan, Azerbaijan, Iran. Indefinite  Updated Charter of UEU -Izmir Agreement, 
14 September 1996 Izmir, Turkey.  This 
Agreement has been ratified by the Republic of Tajikistan on 21 May 1998. 
 
__________ 
 
 