 RESTRICTED  
  
S/C/W/435  
 
6 June 2023 
(23-3875) Page: 1/1 
Council for Trade in Services  Original: English  
 
COMMUN ICATION FROM MAURITIUS  
REVIEW OF ARTICLE II (MFN) EXEMPTIONS  
Written answers by Mauritius to the questions from the Republic of Korea  
and Switzerland  (S/C/W/ 431) 
The following communication  dated 6 June 2023, from the delegation of Mauritius is being circulated 
to the Members of the Council for Trade in Services.  
 
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1  QUESTION 106 FROM THE REPUBLIC OF KOREA  
Regarding the reciprocity -based MFN exemption measure, "Restriction on commercial presen ce and 
cross-border supply to suppliers of other countries on the basis of reciprocity. " we wonder whether 
this exemption is based on any international agreements.   
 
Response from Mauritius:  
The exemptions were based on the provisions of the GATS and have lapsed since February 2008. 
However, Mauritius never applied it.  
 
2  QUESTION 107 FROM SWITZERLAND  
Mauritius has inscribed an MFN exemption for financial services listed in the Annex on Financial 
Services that are not included in its schedule of specifi c commitments. The exemption covers cross -
border supply and commercial presence. Reciprocity is aimed at enhancing access of Mauritian 
financial service suppliers to foreign financial markets. According to the Bank of Mauritius web -site 
some 19 banks are l icensees. Are any financial institutions licensed to supply services not 
covered by Mauritius's specific commitments but listed in paragraph 5 of the Annex on 
Financial Services?  
 
If so, in granting these licenses have you enforced the reciprocity clause i ndicated in 
Mauritius's list of MFN exemptions?  
 
In light of its experience since 1998, has the reciprocity clause proved effective to improve access 
for Mauritian financial service suppliers to foreign markets and, in this connection, do the 
circumstance s for the exemption still prevail?  
 
Response from Mauritius:  
Mauritius has never enforced the reciprocity clause. Since the exemption lapsed in February 2008, 
the circumstances therefore do not prevail.  
 
There are some activities like asset management ( paragraph 5(xiii)) and advisory (paragraph 5(xvi)) 
which are listed in paragraph 5 of the Annex on Financial Services but are not included in the 
Schedule of Commitments.  
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