GENERAL AGREEMENT GATS/EL/85
15April 1994
ONTRADE INSERVICES (94-1149)
THAILAND
Final ListofArticle II(MFN) Exemptions
(This isauthentic inEnglish only)
____________________THAILAND -FINAL LIST OFARTICLE II(MFN) EXEMPTIONS
Sector orsubsector Description ofmeasure
indicating itsinconsistency
with Article IICountries towhich the
measure appliesIntended duration Conditions creating theneed
fortheexemption
Business services
- Auditing
servicesBilateral agreement based on
reciprocity treatmentCountries which allow Thai
nationals topractise auditing in
their territoriesIndefinite Reciprocal basis
- Publishing
newspapersThailand willgrant permission
toanatural person ofthe
countries which have treaties
withThailandCountries which have treaties
withtheThai GovernmentIndefinite Reciprocal basis
Computer
reservation system
servicesOnly airlines/CRS partners
which areinAmadeus system
canbring inandinstall their
ownsystems inThailandCountries whose CRS operators
areinAmadeus system and
intend tobring inandinstall the
systems toanytravel agencies in
ThailandIndefinite Toensure thatlocal operators
areabletomake complete
access totheAmadeus system
within acertain period oftime
GATS/EL/85
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Sector orsubsector Description ofmeasure
indicating itsinconsistency
with Article IICountries towhich the
measure appliesIntended duration Conditions creating theneed
fortheexemption
Transport services
- Selling and
marketing of
maritime
transport
services
- Selling and
marketing of
airtransport
servicesThevalue added taxinuse
comprises three rates, namely
7percent, zeropercentand
exempted. VAT collection is
based onareciprocal basis.- Countries which have the
same zerorateVAT
system asThailand.
- Countries which exempt
Thai persons from VAT or
other taxes ofsimilar
nature byvirtue ofthe
treaties concluded ortobe
concluded withThailand.
- Countries which exempt
juristic persons constituted
inaccordance withThai
lawfrom VAT orother
taxes ofsimilar nature on
thebasis ofreciprocity.
- Countries which donot
levyVAT orother taxes of
similar nature onjuristic
persons constituted in
accordance withThai law
onthebasis ofreciprocityIndefinite Reciprocal basisTHAILAND (continued)
Sector orsubsector Description ofmeasure
indicating itsinconsistency
with Article IICountries towhich the
measure appliesIntended duration Conditions creating theneed
fortheexemption
International
maritime transport of
cargoes1) Rights tocarry all
products: Treaty ofAmity
andEconomic Relations
between theKingdom of
Thailand andtheUnited
States ofAmericaTheUnited States ofAmerica 10years Bilateral agreement
2) Cargo sharing
- Commercial Maritime
Navigation Agreement
between theGovernment of
theKingdom ofThailand
andtheGovernment ofthe
Socialist Republic of
VietnamTheSocialist Republic of
Vietnam10years Bilateral agreement
- Agreement ofMaritime
Transport between the
Government ofthe
Kingdom ofThailand and
theGovernment ofthe
People 'sRepublic ofChinaThePeople 'sRepublic ofChina 10years Bilateral agreement
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Sector orsubsector Description ofmeasure
indicating itsinconsistency
with Article IICountries towhich the
measure appliesIntended duration Conditions creating theneed
fortheexemption
International road
transport services
- Passenger
transportation
- Freight
transportation
- Rental ofnon-
commercial
vehicles
with/without
driverReciprocity treatment Countries thathave the
agreement oninternational road
transport withThailandIndefinite Reciprocal basis
Aircraft repair and
maintenance servicesThailand willgrant permission
toairlines ofthose countries
which treat Thai carriers on
reciprocal basis- Countries whose airline is
accepted asadesignated
airline byThailand under
bilateral airservices
agreements
- Countries whose
regulations donotprevent
Thai carriers from
performing similar
activities inthatcountryIndefinite Reciprocal basisTHAILAND (continued)
Sector orsubsector Description ofmeasure
indicating itsinconsistency
with Article IICountries towhich the
measure appliesIntended duration Conditions creating theneed
fortheexemption
Service sectors
stipulated inthe
relevant articles of
theTreaty ofAmity
andEconomic
Relations especially
Articles 4and10Only American citizens and
entities aregranted national
treatment withrespect to
operating business andproviding
services inThailandTheUnited States ofAmerica 10years Bilateral agreement
Banking andother
financial servicesTheapplication offuture
measures affecting thesupply of
banking andother financial
services would beaccorded ona
favourable basis totheservices
providers ofcountries which
accord favourable treatment to
Thai financial service providersAllcountries Indefinite Toaddress theproblem of
systemic instability and/or the
issue ofbalanced exchange of
offers
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