MAURITIUS. Amended. Trade in Services Agreement (TISA) Negotiations.2016

Transcription

1 Amended 21 October 2016 MAURITIUS Amended 2 nd Revised Offer Trade in Services Agreement (TISA) Negotiations.2016 Page 1 of 82

2 Amended 21 October 2016 The initial offer of Mauritius may be revised, supplemented or withdrawn partially or in toto, depending on the progress made in and on the outcome of the negotiations. The initial offer is subject to the following: (i) Mauritius receives offers from the other parties based, to the extent possible on the principle of reciprocity and a fair balance of market openness relative to its offers, in particular in sectors and on modes of supply of interest to her; (ii) Mauritius is not required to take commitments in air access rights as per existing policy which may, however be reviewed in future; (iii) with regard to the movement of persons, an important requirement shall be the sharing of knowledge and experience with Mauritian professionals and the building of their skills and knowhow; (iv) the right to regulate new sectors of activities or new subsectors within existing sectors shall be maintained as well as the right to take measures, fiscal or otherwise to promote the development of local service suppliers without these measures having to be extended to foreign service suppliers; (v) Mauritius reserves the right to take measures as may be necessary to build the capacity and promote local small scale service providers*; (vi) Mauritius reserves the right to provide preferential treatment to small scale local service providers* in relation to procurement. * Small scale service providers are those with an annual turnover of not less than 10 million but not exceeding 50 million Mauritian Rupees. Page 2 of 82

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4 Localization i) Mauritius reserves the right to impose or enforce any requirement in respect of : composition of Board of directors; and ii) employment of local labour Mauritius reserves the right to impose or enforce any requirement in respect of the establishment of commercial presence in special economic zones i) to achieve a given percentage of domestic content; ii) to reach a given level of percentage of exports; iii) to supply exclusively from the terititory of the party service provided by such commercial presence to a specific regional or world market; Amended 21 October 2016 PRESENCE OF NATURAL PERSONS Mauritius reserves the right to adopt or maintain any measures with respect to the supply of a service through presence of natural persons, including immigration, temporary entry or stay, except for measures concerning the categories of natural persons referred to in the market access column. Page 4 of 82

5 Amended 21 October 2016 RESEARCH AND DEVELOPMENT Mauritius reserves the right to provide subsidies/support or incentives for research and development Mauritius reserves the right to maintain or adopt any measure in respect of research in the sugar sector and the medical field DISTRIBUTION SERVICES Mauritius reserves the right to adopt or maintain any measure with respect to distribution of arms, munitions, explosives and other war materials, the distribution of chemicals products and of precious metals. REAL ESTATE SERVICES Mauritius reserves the right to adopt or maintain any measure with respect to (a) any investment in real estate Page 5 of 82

6 services as regulated by the Integrated Resort Scheme 1, Real Estate Scheme 2, Invest Hotel Scheme 3 and Smart City Scheme 4 ; (b) any interest that a non-citizen may have in real estate either personally or through a legal entity Telecommunications Services Audio-visual services: Mauritius reserves the right to maintain, modify or adopt any measure with respect to the provision of audio-visual services, including motion picture and video tape production and distribution services (CPC 9611), motion picture projection services (CPC 9612), radio and television services (CPC 9613), radio and television transmission services (CPC 7524), sound recording, and any other audio-visual service including new services Amended 21 October A scheme under theinvestment Promotion (Integrated Resort Scheme) Regulations 2002 that allows high net-worth non-citizens to acquire luxury villas of international standing, within the boundaries of an integrated resort area 2 A projectundertheinvestment Promotion (Real Estate Development Scheme) Regulations 2007 consisting of a real estate development area with clearly defined boundaries providing for individual residential properties on an extent of land not exceeding hectare, commercial facilities and leisure amenities, maintenance and security services. 3 A unit in an approved hotel development under the Investment Promotion (Invest Hotel Scheme) Regulations 2015 available for use as tourist accommodation and occupied by the unit owner or on his behalf for an aggregate period not exceeding 45 days in any period of 12 months 4 A smart city project under the Investment Promotion (Smart City Scheme) Regulations 2015 incorporating a mix of compatible land use including commercial, leisure and residential land use and consisting of a combination of office, light industrial, hotel, retail, public entertainment and housing so that the inclusive development achieves physical and functional integration and creates a pedestrian oriented urban environment. Page 6 of 82

7 Amended 21 October 2016 FINANCIAL SERVICES Mauritius reserves the right to be exempted from the application of Articles I-3, I-4, in respect of financial services not specifically listed in Article X.2(a) of the Financial Services Annex. Mauritius reserves the right to provide more favourable treatment with respect to insurance and reinsurance services to Government controlled entities. TRANSPORT SERVICES Page 7 of 82

8 Amended 21 October 2016 Maritime Transport Mauritius reserves the right to provide subsidies to Mauritian vessels operating between Mauritiusand other islands forming part of its territory. Mauritius reserves the right to provide maritime cabotage services including but not limited to feeder services related to transport of international cargo and transport of empty containers for international trade as well as, maritime transport services in relation to offshore exploration and exploitation of natural resources under the Mauritian jurisdiction. SECTION B (Article II 1 and Article II 2.2) ALL SECTORS Foreign nationals coming either for business activities or to apply for an Occupation Permit may enter the country on a business visa which may be issued for a maximum of 120 days in any 365- day period. However, the stay during each trip on a business visa shall not exceed 90 Page 8 of 82

9 Amended 21 October 2016 days. Under section 132 of the Companies Act, at least 1 director needs to be a Mauritian resident for the incorporation of a domestic company. - For companies requiring a Category 1 or Category 2 Global Business Licence, at least 2 directors need to be resident. A limited partnership requiring a Category 1 Global Business Licence need to have 1 resident partner No restriction on foreigners becoming shareholders in a domestic company except that a non-citizen has to obtain a certificate under the Non-Citizens (Property Restriction) Act authorising him to purchase, acquire or hold shares before such shares are actually issued to him (section 52(6) of the Companies Act) In the case of a company quoted on the Official List of the Stock Exchange or admitted to any Second Market established under the Securities Act whose control or management is vested in one or more persons who are not citizens of Mauritius, a certificate from the Prime Minister s Office is required for the company to hold, purchase or acquire Page 9 of 82

10 Amended 21 October 2016 immovable property In the case of a company not quoted on the Official List of the Stock Exchange or admitted to any Second Market established under the Securities Act which has at least one shareholder who is not a citizen of Mauritius, a certificate from the Prime Minister s Office is required for the company to hold, purchase or acquire immovable property REAL ESTATE SERVICES 3, 4) A residence permit will only be issued to an individual and that individual s family if a residential unit is acquired for more than USD 500,000 for himself and his family TELECOMMUNICATION SERVICES ACCOUNTING,AUDITING AND TAXATION SERVICES Page 10 of 82

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12 Amended 21 October ) A person seeking to work in Mauritius may be eligible for either an Occupation Permit, Work Permit or a Business Visa as applicable. Any person drawing a salary exceeding This applies to all the three categories namely intracorporate transferees, contractual service suppliers and independent professionals. The holder of an Occupation Permit may work and reside in Mauritius for a minimum of 3 months and a maximum of 3 years, which may be renewable. The holder of a Work Permit and Residence Permit may work and reside in Mauritius for a maximum of 5 years, which may be renewable. Business visitors are eligible for a business visa of 120 days in a calendar year, however the stay during each trip shall not exceed 90 days. 4) An Investor may be eligible to apply for an Occupation Permit. The criteria is that the business activity should generate a turnover of at least MUR 2 million for the first year and a cumulative turnover for the subsequent two years of at least MUR 10 millions with an initial investment of USD 100,000 Page 12 of 82

13 Amended 21 October ) An Self-Employed person engaged in a professional service may be eligible for an Occupation Permit. The criteria is that the Initial Investment should be USD 35,000. Turnover from the business activity should exceed MUR 600,000 annually for the first and second year and should exceed Rs. 1.2 millions in the third year. Dependents of Occupation or Residence Permit holders are also eligible to apply for a residence permit in Mauritius. Dependents are defined as spouse (including a Common Law Partner) and children, including step children or lawfully adopted children, under 24 years of age. Dependents wishing to work in Mauritius need to apply either for a work or occupation permit as the case may be. Permanent Residence Permit A non-citizen to work and live in Mauritius for a period of 10 years under this permit. The following categories are eligible for the Permanent Residence Permit: Investor: 1. An investor who holds a valid Occupation Permit and where the annual turnover of his company has exceeded MUR 15 millions for 3 consecutive years 2. An investor who invests at least 500,000 USD in a qualifying business activity as per list below: Agro-based industry, Audio-visual, cinema and communication, Banking, Construction, Education, Environment-friendly and green energy products, Financial services, Fisheries and Page 13 of 82

14 Amended 21 October 2016 Marine resources, Freeport, Information technology, Infrastructure, Insurance, Leisure, Manufacturing, Marina development, Tourism and Warehousing, and Initial Public Offerings Self-Employed: who holds an Occupational Permit and where annual income exceeded MUR 3 million for 3 consecutive years Professional: A professional having a valid Occupation or a Work Permit and whose monthly basic salary exceeded MUR 150,000 for 3 consecutive years immediately preceding application Acquisition of Property The Occupation Permit is granted for a maximum period of 3 years, renewable thereafter subject to established criteria. OccupationPermit holders under specified criteria are eligible to acquire an apartment located in a building block of ground plus 2 floors as from date of issuance of the Occupation Permit provided the monthly salary is above USD 3,000. An investor holding an Occupation Permit under specified criteria is also eligible to acquire an apartment located in a building block of ground plus 2 floors as from the date of issuance of the Occupation Permit. Page 14 of 82

15 Amended 21 October 2016 Non-citizens may also acquire residential property under the Integrated resort Scheme (IRS), the Real Estate Scheme (RES) or the Property Development Scheme (PDS) and Smart City Scheme The acquisition of immovable property for business purposes in Mauritius is subject to the approval from the Prime Minister s office in accordance with the Non-Citizens (Property Restriction) Act Investor: Non-citizen investing a minimum of USD 100,000 II. SECTOR - SPECIFIC COMMITMENTS (Article II 1 and Article II 2.2) A. Professional Services A. Professional Services 1. Legal Services A person who is registered as a foreign lawyer under section 10L of the Law Practitioners Act and Page 15 of 82

16 Amended 21 October 2016 (a) Domestic law 5 advisory and representation services including arbitration, conciliation and mediation services 1) except for citizenship requirement 4) Unbound except as indicated in horizontal section 1) except for citizenship requirement 4) Unbound except as indicated in practises law in a law firm 6, foreign law firm 7 or joint law venture 8 may advise on the effect of a Mauritian law where (a) the giving of advice on Mauritian law is necessarily incidental to the practice of foreign law or international law; and (b) the advice is expressly based on advice given on the Mauritian law by a law practitioner. Under section 21(3) of the Law Practitioners Act, a person qualified to practise in a foreign jurisdiction may provide ad hoc representation services upon being granted rights of audience by the Chief Justice. Different registration/licensing requirements apply between domestic and foreign legal practitioners 5 Domestic law means the law of Mauritius 6 A body of persons providing legal services whether incorporated as a company or set up as a société and registered under section 10A of the Law Practitioners Act 7 A corporate entity licensed or registered as a law firm in a TISA Party and having a local office registered in Mauritius in accordance with section 10G of the Law Practitioners Act 8 A joint venture in the form of a limited company or a société between a law firm and a foreign law firm Page 16 of 82

17 Amended 21 October 2016 (b) Foreign law 9 advisory and representation services including arbitration, conciliation and mediation services 1) 2) 4) Unbound except as indicated in horizontal section 1) 2) 4) Unbound except as indicated in (c) International law 10 advisory and representation services including arbitration, conciliation and mediation services 1) 2) 4) Unbound except as indicated in horizontal section 1) 2) 4) Unbound except as indicated in (b) Auditing Services Financial Auditing Services (CPC 86211) Attestations CPC 86219) 1) Unbound 2) Unbound 9 Foreign law means the law of the territories of TISA Parties and other countries, other than the law of Mauritius 10 International law includes law established by international treaties and conventions, as well as customary law Page 17 of 82

18 Amended 21 October 2016 (c) Accounting Services Accounting services other than auditing (CPC Accounting Review Services, CPC Compilation of Financial Statements Services, Part of CPC Other Accounting Services): Valuations, Preparation Services of pro forma statements, company formation and restructuring, corporate secretarial services, debtrestructuring, receivership and liquidation.,.. Bookkeeping services, except tax returns (CPC 86220) Page 18 of 82

19 Amended 21 October 2016 (d) Taxation Services (CPC 86301, 86302, and 86309).. (e) Market Research and Public Opinion Polling Services (CPC 864) (i) Market Research (CPC 86401)` Page 19 of 82

20 Amended 21 October 2016 (ii) Public Opinion Polling Services (CPC 86402) (f) Management Consulting Services (CPC 865) (i) General Management Consulting Services (CPC 86501) Page 20 of 82

21 Amended 21 October 2016 (ii) Financial Management Consulting Services (except business tax) (CPC 86502) (iii) Marketing Management Consulting Services (CPC 86503) (iv) Human Resource Management Consulting Services (CPC 86504) (v) Production Management Consulting Services (CPC 86505) (vi) Public Relations Services (CPC 86506) (vii) Other management consulting Services Services Related to Management Consulting Services (CPC 866) Page 21 of 82

22 Amended 21 October 2016 (i) Project management services other than for construction (ii)arbitration and conciliation services iii) Other management services n.e.c 3)None, except that for management consulting services and project management services other than for construction, foreign consultants and contractors have to apply for provisional registration before bidding for a project. Once an award is made to a foreign consultant or contractor, the latter has to submit a temporary registration. A processing fee and a registration fee expressed as a percentage of the contract value as per the Schedule of the Construction Industry Development Board, are applicable. Architectural, Engineering and other technical Services (CPC 867) (a) Architectural Services (CPC 8671) (1) Unbound (1) Unbound ( Page 22 of 82

23 Amended 21 October 2016 (i) Advisory and predesign architectural services (CPC 86711) (, except that a foreign architect has to comply with sections 24 11, 25 12, and of the Professional Architects Council Act (, except that a foreign architect has to comply with section 19(1)(a)(ii) to (vi), (b) and (c) and sections 24, 25, 26 and 27 of the Professional Architects Council Act 11 No foreign architect shall be authorised to practise architecture in Mauritius unless (a) he is engaged in relation to the construction of a Government building; (b) he enters, subject to section 25, into a joint venture agreement with a professional architect or firm of architects; (c) he is engaged, subject to section 26, in relation to the construction of a building for any statutory corporation or Government company; (d) he is appointed, subject to section 27, by the Public Service Commission. 12 (1) A foreign architect may be authorised to practise architecture, pursuant to section 24 (b), where (a) he satisfies the requirements referred to in section 19 (1) (a) (ii) to (vi), (b) and (c); (b) he provides architectural services in relation to not more than one project; (c) he enters, in relation to that project, into a joint venture agreement with a professional architect or a firm of architects; (d) the fee payable to the professional architect or firm of architects is not less than 51 per cent of the total fee to be paid for the provision of the architectural services; (e) the joint venture agreement is approved by the Council; and (f) he pays a fee of 0.05 per cent of the value of the project to the Council. (2) Where a foreign architect wishes to be authorised to practise architecture under this section, he or his joint venture partner shall make a written application for authorisation to the Registrar, in such form and manner as the Council may determine. (3) An application made under subsection (2) shall be accompanied by (a) the name, address and qualification of the foreign architect; (b) documentary evidence that the foreign architect is authorised by the competent authority in his country to practise architecture; (c) (d) a copy of the scope of works of the project and its estimates of costs; a copy of the joint venture agreement; (e) such additional document or information as the Registrar may require; and (f) such processing fee as may be prescribed. (4) On receipt of an application made under subsection (2), the Registrar shall refer the application to the Council for its determination. (5) The Council shall consider the application within 30 days from the time the application has been referred to it by the Registrar. (6) Where the applicant complies with the requirements specified in subsections (1) and (3), the Council may grant the application. (7) (a) The Council shall, within 14 days of granting or rejecting an application, notify the applicant of its decision. (b) Where the applicant is notified that his application has been granted, he shall, within 21 days of the notification (i) submit, in 3 originals, the joint venture agreement duly drawn up by a law practitioner; and (ii) pay a fee of 0.05 per cent of the value of the project to the Council. Page 23 of 82

24 Amended 21 October 2016 (ii) Architectural Design Services (CPC 86712) (iii) Contract Administration Services (CPC 86713) (iv) Combined Architectural and design contract administration services (CPC 86714) (c) Where the applicant complies with paragraph (b), the Council shall authorise the foreign architect to practise architecture in relation to the project referred to in the application under subsection (2), subject to such terms and conditions as it may determine. (d) Where the applicant fails to comply with paragraph (b), the grant of the application shall lapse. 13 (1) A foreign architect may be authorised to practise architecture, pursuant to section 24 (c), where (a) he satisfies the requirements referred to in section 19 (1) (a) (ii) to (vi), (b) and (c); (b) he provides architectural services in relation to the construction of a building for any statutory corporation or Government company; and (c) the construction of the building referred to in paragraph (b) is wholly or partly financed by a foreign Government, a foreign financial or banking institution, or by an international financial organisation. (2) Where a foreign architect wishes to practise architecture under subsection (1), he, the statutory corporation or the Government Company shall make a written application for authorisation to the Registrar, in such form and manner as the Council may determine. (3) An application made under subsection (2) shall be accompanied by (a) the name, address and qualification of the foreign architect; (b) documentary evidence that the foreign architect is authorised by the competent authority in his country to practise architecture; (c) documentary evidence that the construction of the building referred to in subsection (1) (b) is wholly or partly financed by a foreign Government, a foreign financial or banking institution, or by an international financial organisation; (d) such additional document or information as the Registrar may require; and (e) such processing fee as may be prescribed. (4) On receipt of an application made under subsection (2), the Registrar shall refer the application to the Council for its determination. (5) The Council shall consider the application within 30 days from the time the application has been referred to it by the Registrar. (6) (a) Where the applicant complies with the requirements specified in subsections (1) and (3), the Council may grant the application and authorise the foreign architect to practise architecture, subject to such terms and conditions as it may determine. (b) The Council shall, within 14 days of granting or rejecting an application, notify the applicant of its decision. 14 A foreign architect may be authorised to practise architecture, pursuant to section 24 (d), where (a) the Council is satisfied that he meets the requirements referred to in section 19 (1) (a) (ii) to (vi), (b) and (c); and (b) he is appointed by the Public Service Commission. Page 24 of 82

25 Amended 21 October 2016 (iv) Other architectural Services (CPC 86749) Engineering Services (CPC 8672) (i) Advisory and consultative engineering services (CPC 86721) (ii) Engineering design services for the construction of foundations and building structures CPC 86123) (iii) Engineering design services for mechanical and electrical installations for building (CPC 86723) (. 1,, except that a professional engineer requires registration and in order to qualify for registration. Only certain listed qualifications and members are recognized and the engineer must have 2 years of experience in practicing engineering. 1) ( (3) Foreign firms of engineers should obtain a provisional registration with Construction Industry Development Board to be eligible to bid for a project in Mauritius and if awarded the firm of engineers should obtain a temporary registration against payment of a fee Requirements on a case by case basis to have the presence in Mauritius of a designated engineer during the period of the works. (3) foreign firms of engineers must obtain a provisional registration with Construction Industry Development Board to be eligible to bid for a project in Mauritius and if awarded, the firm of engineers must obtain a temporary registration against payment of a fee. Page 25 of 82

26 Amended 21 October 2016 (iv) Engineering design services for the construction of civil engineering works (CPC 86724) (vii) Other engineering services during (CPC 86727) (ix) Other engineering services (CPC 86729) (4) Unbound, except as indicated in the. Requirement to hold the registered title of engineer (international standards level) Integrated Engineering Services (CPC 8673) ( (i) Integrated engineering services for transportation infrastructure turnkey projects (CPC 86731) Page 26 of 82

27 Amended 21 October 2016 (ii) Integrated engineering and project management services for water supply and sanitation works turnkey projects (CPC 86732) (iii) Integrated engineering services for the construction of manufacturing turnkey projects (CPC 86733) (iv) Integrated engineering services for other turnkey projects (CPC 86739) ( (, except that a foreign firm of engineers must obtain a provisional registration with CIDB to be eligible to bid for a project in Mauritius and if awarded, the firm of engineers must obtain a temporary registration against payment of a fee Requirements on a case by case basis to have the presence in Mauritius of a designated engineer during the period of the works. (3) A foreign firm of engineers obtains a provisional registration with CIDB to be eligible to bid for a project in Mauritius and if awarded, the firm of engineers must obtain a temporary registration against payment of a fee Requirements on a case by case basis to have the presence in Mauritius of a designated engineer during the period of the works. Urban Planning Services (CPC 86741) Landscape architectural services (CPC 86742) 1, 3) Land Surveyors can only be citizens of Mauritius and have the prescribed qualifications 1, 3) Land Surveyors can only be citizens of Mauritius and have the prescribed qualifications Land Surveyors Act Page 27 of 82

28 Amended 21 October 2016 Land Surveyors Act Engineering Related and Landscape architectural services (CPC 8675) (i) Geological, geophysical and other scientific prospecting services (CPC 86751), except that the foreign firm of engineers obtains a provisional registration with CIDB to be eligible to bid for a project in Mauritius and if awarded the firm of engineers should obtain a temporary registration against payment of a fee, except that the foreign firm of engineers obtains a provisional registration with CIDB to be eligible to bid for a project in Mauritius and if awarded the firm of engineers should obtain a temporary registration against payment of a fee (ii) Subsurface surveying services (CPC 86752) Page 28 of 82

29 Amended 21 October 2016 (iii) Surface surveying services (CPC 86753) (iv) Map Making services (CPC 86754) Medical and dental services (CPC ) 1None (ii) Highly Specialised Medical Services (CPC 93122), except that the doctors employed will only be allowed to practice if the qualifications obtained are from a list of recognized universities [ Medical Council Act] The doctors employed will only be allowed to practice if the qualifications obtained are from a list of recognized universities [Medical Council Act] (iii) Dental Services (CPC 93123) Page 29 of 82

30 Amended 21 October 2016 Veterinary Services (CPC 932) 1) Unbound 1) Unbound (i) Veterinary services for pet animals (CPC 93201) (ii) Other veterinary services (CPC 93209) Services Provided by mid-wives, nurses, physiotherapists and para-medical personnel (CPC 93191) Page 30 of 82

31 Amended 21 October )Unbound, except as indicated in the Other human health services CPC 9319 (including Pharmacists) 3) except A pharmacist who is a non-citizen, must (a) undertake to work in a company or other body where the relevant expertise required in the field of pharmacy is not available in Mauritius; (b) be engaged in Mauritius in the implementation of a Government scheme agreed upon by the Government of Mauritius and the World Health Organisation or similar international agency; (c) be invited to offer services under a scheme approved by the Ministry of Health; or (d) visit Mauritius for the purpose of teaching, research or study in the field of pharmacy under a scheme approved by the Government of Mauritius Page 31 of 82

32 Amended 21 October ) Unbound except as in horizontal sector B. Computer and Computer Related Services (a) Consultancy Services related to the installation of Computer Hardware (CPC 841) 4) Unbound except as in horizontal sector.. (b) Software implementation services (CPC 8421, CPC 8422, CPC 8423, CPC 8424), (CPC 8425), except that professional staff of foreign establishments must consist of at least 50 % of Mauritians. 4) Unbound except as in horizontal sector 3) Professional staff of foreign establishments must consist of at least 50 % of Mauritians. (c) Data processing services (CPC 843), except that a data controller that is not established in Mauritius, but that uses equipment based in Mauritius for processing data, other than for purpose of transit through Mauritius must nominate a representative in Mauritius. Personal data may only be transferred to another country if that country Page 32 of 82

33 Amended 21 October 2016 ensures an adequate level of protection for the rights of data subjects in relation to the processing of personal data. 4) Unbound except as in horizontal sector, except that professional staff of foreign establishment should consist of at least 50% of Mauritians and a data controller that is not established in Mauritius, but that uses equipment based in Mauritius for processing data, other than for purpose of transit through Mauritius must nominate a representative in Mauritius. (d) Database services (CPC 844), except that managerial staff of foreign establishment should consist of at least 50 % of Mauritians 3) Managerial staff of foreign establishment should consist of at least 50 % of Mauritians. 4) Unbound except as in horizontal sector. Page 33 of 82

34 Amended 21 October 2016 (e) Maintenance and repair services of office machinery and equipment including computers (CPC 845) 3) Unbound 4) Unbound except as in horizontal sector 3) Unbound C. RESEARCH AND DEVELOPMENT SERVICES (CPC 851,852,853) a) R&D services on natural sciences and engineering (CPC 851) (except CPC and CPC 85105) horizontal sector Research and experimental development services on agricultural sciences CPC 85104, except that research and development in the sugarcane sector should be undertaken in consultation with the Mauritius Cane Industry Authority (MCIA) and for non-sugar crops in consultation with the Food Agricultural Research Extension Unit Page 34 of 82

35 Amended 21 October 2016 CPC Research and experimental development services on medical sciences and pharmacy b) R&D services on social sciences and humanities (CPC 852) Interdisciplinary R&D services (CPC 853) Page 35 of 82

36 Amended 21 October 2016 E.RENTAL/LEASING SERVICES WITHOUT OPERATORS Relating to ships (CPC 83103**) Excludes cabotage, intrastate and offshore trades c) Relating to other transport equipment (CPC 83101, 83102, 83105) d) Relating to other machinery and equipment (CPC ) e) Other leasing or rental services concerning personal or household goods (CPC 832) F. OTHER BUSINESS SERVICES a) Advertising Services (CPC 871) 1, 2, Page 36 of 82

37 e) Technical testing and analysis (CPC 8676) f) Services incidental to agriculture, hunting and forestry (CPC 881) [Provision of advice and guidance relating to crop and livestock management on consultancy basis. Includes specialized consultancy services only, related to forestry activities, timber evaluation, forest management or planning, services related to animal boarding, care and breeding services, services to promote propagation, growth and output of animals. Does not include logging.] Consultancy or advisory services related to processing and preserving of meat, fish, fruit, vegetables, dairy products and bakery products Advisory and consultancy services related to finishing of 1,,, except for regulated products 4) Unbound except as indicated in the horizontal section 1,, except that an agricultural chemist must be registered. Registration can only be obtained if the person has at least one year s experience and holds a qualification from a specified list of institutions Amended 21 October 2016 The Mauritius Standards Bureau is legally mandated to perform tests as under the Laws of Mauritius. Page 37 of 82

38 Amended 21 October 2016 textiles and manufacture of made up textiles articles, tanning and dressing of leather and to manufacture of leather and footwear. g) Services incidental to fishing (CPC 882) h) Services incidental to mining and site preparation work for mining (CPC 883, 5115) i) Services incidental to manufacturing (CPC except for 88442) j) Services incidental to energy distribution 1,, but a fishing boat may only qualify for registration as a Mauritian fishing boat if it is wholly owned by one or more persons who are citizens of Mauritius or it is owned by a body corporate incorporated in Mauritius and having its place of business in Mauritius. If this is not met, then a foreign fishing vessel licence is needed which approval is discretionary and subject to an international mutual recognition agreement between Mauritius and another State. Page 38 of 82

39 Amended 21 October 2016 (CPC 887**) Covers consultancy services related to the transmission and distribution on a fee or contract basis of electricity, gaseous fuels and steam and hot water to household, industrial, commercial and other users. k) Placement and supply services of Personnel (CPC 872) 1, 2,, except that the services will be limited to the recruitment of highly qualified professionals and skilled personnel. l) Investigation and security services (CPC 873) n) Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment) (CPC ) p) Photographic services (CPC 875) Page 39 of 82

40 Amended 21 October 2016 s) Convention Services (CPC 87909) Management company services-incorporation, management, corporate trustee and nominee services provided to a global corporation. Translation and interpretation services (CPC 87905) Mailing list compilation and mailing services (CPC 87906) Interior design (CPC 87907) Specialised consultancy services related to the post-construction design and fitting out of interior living and working spaces. Includes purchase of necessary goods. 2. COMMUNICATION SERVICES 1, 2, (, except that commercial presence required. ( (, except that the service provider should be in the form of a company. 4) Unbound, subject to (3) Economic Needs Test Required Page 40 of 82

41 Amended 21 October 2016 B. Courier Services CPC 7512) Courier services refers to individualised and time sensitive services of accepting, conveying and distributing documents and goods on a door to door basis 1,, except that any courier or any ancillary service requires a licence which approval is discretionary and if granted the licensee may only charge the rate approved by the granting authority Postal services CPC (above 2 kg) 1,, except that any courier or any ancillary service requires a licence which approval is discretionary and if granted the licensee may only charge the rate approved by the granting authority C. Telecommunication Services (a) Voice telephone services (CPC 7521) None Page 41 of 82

42 Amended 21 October 2016, except that a licence for new mobile (including satellite based) and fixed line services suppliers based on an Economic Needs Test ¹ 3) Licence for new mobile (including satellite based) and fixed line services suppliers based on an Economic Needs Test ¹ Footnote: ¹ (Criteria for Economic Needs Test: New supplier should demonstrate qualitatively and quantitatively the innovations it is bringing in the mobile landscape in Mauritius, value added activities, new business models, unique branding significant transfer of technology, foreign direct investment inflows and significant job creation in the sector) (a) Packet switched data transmission, Packet switched data transmission services (CPC 7523**) (c) Circuit switched data transmission services (CPC 7523**) (d) Telex services (CPC 7523**) (e) Telegraph services (CPC 7523**) (f) Facsimile services (CPC 7521**+7529**) (g) Private leased circuit services (CPC 7522**+7523**) (h) Electronic Mail (CPC 1,3 ) None, except that for Electronic Mail (CPC 7523**), a data controller that is not established in Mauritius, but that uses equipment based in Mauritius for processing data, other than for purpose of transit through Mauritius must nominate a representative in Mauritius Personal data may only be transferred to another country if that country ensures an adequate level of protection for the rights of data subjects in relation to the processing of personal data. [Data Protection Act] Page 42 of 82

43 Amended 21 October **) (i) Voice Mail (CPC 7523**) (j) Online information and data base retrieval (CPC 7523**) (k) Electronic Data Interchange (CPC 7523**) l) Enhanced/ value added facsimile services, incl. store and forward, store and retrieve (CPC 7523**) (m) Code and protocol conversion (n) On-line information and/or data processing (incl. transaction processing) (CPC 843**) (o) Integrated telecommunication services (CPC 7526) (p) Others (i) Paging (ii) Private Mobile Radio (iii) Equipment rental services (iv) Equipment sales services (v) Equipment maintenance services (vi) Mobile services (satellitebased Page 43 of 82

44 Amended 21 October 2016 CONSTRUCTION AND RELATED ENGINEERING SERVICES 3. CONSTRUCTION AND RELATED ENGINEERING SERVICES (CPC 51) excluding design related services (A) General construction work for buildings (CPC 512) (i) a For one and two dwelling buildings (CPC 5121) (ii) For multi dwelling buildings (CPC 5122) (iii) For warehouses and industrial buildings (CPC 5123) (iv) For commercial buildings (CPC 5124) (vi) For hotels, restaurants and similar buildings (CPC 5126) None Page 44 of 82

45 Amended 21 October 2016 (b) General Construction work for civil engineering (CPC 513), except 3) Page 45 of 82

46 Amended 21 October 2016 (c) Installation and Assembly Work (CPC ) (i) Installation and erection of prefabricated construction (CPC 514) (ii) Installation work (CPC 516) ii.a Heating, ventilation and air conditioning work (CPC 5161) (ii.b) Water plumbing and drain laying work (CPC 5162) Page 46 of 82

47 Amended 21 October 2016 (d) Building completion and finishing work (CPC 517) (i) Glazing work and window glass installation work (CPC 5171) (ii) Plastering work (CPC 5172) (iii) Painting work (CPC 5173) (iv) Floor and wall tiling work (CPC 5174) (v) Other floor laying, wall covering and wall papering wok (CPC 5175) (vi) Wood and metal joinery and carpentry work (CPC 5176) (vii). Interior fitting decoration work (CPC 5177) (viii) Ornamentation fitting work (CPC 5178) (ix) Other building completion and finishing work (CPC 5179) 3) [Construction Industry Development Board Act] 3) e. Other (CPC ) (i) Pre-erection work at construction sites (CPC 511) (i.1) Site investigation work (CPC 5111) (i.2) Demolition work (CPC 5112) (i.3) Site formation and clearance work (CPC 5113) (i.4) Excavating and Page 47 of 82

48 Amended 21 October 2016 earthmoving work (CPC 5114) (i.5) Site preparation work for mining (CPC 5115) (i.6) Scaffolding work (CPC 5116) (ii) Special trade construction work (CPC 515) ii.1 Foundation work, incl. pile driving (CPC 5151) ii.2 Water well drilling (CPC 5152) ii.3 Roofing and water proofing (CPC 5153) iv.4 Concrete work (CPC 5154) ii.5 Steel bending and erection (incl.welding) (CPC 5155) ii.6 Masonry work (CPC 5156) ii.7 Other special trade construction work (CPC 5157) \ (iii) Renting services related to equipment for construction or demolition of buildings or civil engineering works, with operator (CPC 518) 4. DISTRIBUTION SERVICES A. Sale, maintenance and repair services of motor vehicles and Page 48 of 82

49 Amended 21 October 2016 motorcycles i. Sale, maintenance and repair services of motor vehicles; sales of related parts and accessories. (CPC 611) ii. Sale, maintenance and repair services of motorcycles and snowmobiles; sales of related parts and accessories (CPC 612), except that the sale of second-hand motor vehicles is only allowed through a company (with a minimum capital of Rs. 1 million) iii. Retail sales of motor fuel (CPC 613) B. Commission Agents and Wholesale trade Services, except of Motor Vehicles and Motorcycles (CPC 621, except 62111, 62117) Commission agents' services (CPC 6211 except 62111,62117) i. Sales on a fee or contract basis of food products, beverages and tobacco. (CPC 62112) ii. Sales on a fee or contract basis of machinery industrial equipment and vehicles other than motor vehicles, bicycles, except for the controlled products for which maximum prices are prescribed, except for the controlled products for which maximum prices are prescribed Page 49 of 82

50 Amended 21 October 2016 and motorcycles (CPC 62114) iii. Sales on a fee or contract basis of furniture household goods, hardware and ironmongery (CPC 62115) iv. Sales on a fee or contract basis of textiles, clothing and footwear (CPC 62116) iv. Sales on a fee or contract basis of goods (CPC 62118) C. Wholesale trade in services (CPC 622, excluding CPC 6225) i. Wholesale trade services of agricultural raw materials and live animals (CPC 6221 excluding CPC 62213, CPC 62214, CPC 62219) ii. Wholesale trade services of food, beverages and tobacco (CPC 6222 excluding CPC 62228) iii. Wholesale trade services of textiles, clothing and footwear (CPC 6223) iv. Wholesale trade services of household appliances, articles and equipment (CPC 6224) 1, None Page 50 of 82

51 Amended 21 October 2016 v. Wholesale trade services of miscellaneous consumer goods (CPC 6226) vi. Wholesale trade services of intermediate products, other than agricultural; wholesale trade services of waste and scrap and materials for recycling. (CPC 6227) vii. Wholesale trade services of machinery, equipment and supplies (CPC 6228) D. Retail Trade Services; Repair Services of Personal and Household Goods Food Retailing Services (CPC 631) 1, except that sale of pharmaceutical products should be effected under the supervision of a registered pharmacist i. Retail sales of food, beverages and tobacco (CPC 6310) Non-food retailing services (CPC 632) i. Retail Sales of pharmaceutical and medical goods and cosmetics (CPC 6321) ii. Retail sales of textiles, Page 51 of 82

52 Amended 21 October 2016 clothing, footwear and leather goods (CPC 6322) iii. Retail sales of household appliances, articles and equipment (CPC 6323) iv. Retail sales of hardware, paints, varnishes and lacquers, glass, construction materials and do it yourself material and equipment (CPC 6324) v. Retail sales of office equipment, books, newspaper and stationery and photographic, optical and precision equipment (CPC 6325) vi. Other specialised retail sales of non-food products (CPC 6329) Repair services of personal and household goods (CPC 633) Repair services of personal and household goods (CPC 6330) D: FRANCHISING (CPC 8929) Other non-financial intangible assets (CPC 89290) Page 52 of 82

53 Amended 21 October EDUCATION SERVICES Primary Education services CPC 9211-Preschool education Services CPC Other primary education services CPC General secondary Education CPC Higher Secondary Education Services CPC Technical and vocational secondary education services Page 53 of 82

54 Amended 21 October 2016 CPC Technical and vocational secondary school type education services for handicapped students Higher education services (CPC) 923 (i) Post-secondary technical and vocational education services (CPC 9231) Programmes and qualification are required to be recognised in country of origin, save that a foreign applicant applying for approval of a post-secondary institution will be treated differently from Mauritians [Regulation 4(d) of the Tertiary Education Commission (Registration of Post-Secondary Education Institutions) Regulations 2005] Page 54 of 82

55 Amended 21 October 2016 (ii) Other higher education services (CPC 9232) Adult Education Services nec- CPC )None 3) Employment of professionals subject to the availability of Mauritian professionals 1)None Page 55 of 82

56 Amended 21 October 2016 Other education services- CPC )None, 6. ENVIRONMENTAL SERVICES Sewage services(cpc 9401) Refuse collection and disposal (for non-household purposes) CPC 9402 C. Sanitation and similar services (CPC 9403) Page 56 of 82

57 Amended 21 October 2016 Cleaning services of exhaust gases (9404) 1None Noise abatement (9405) Nature and Landscape protection services (9406) Other environmental protection services n.e.c(94090) Page 57 of 82

58 Amended 21 October FINANCIAL SERVICES A. All Insurance and Insurance- Related Services (a) Direct Insurance Life (CPC 81211) and (b) Direct Non-life Insurance (CPC 8129) Including maritime shipping and commercial aviation and space launching and freight (including satellites) Services auxiliary to insurance 1) Commercial presence required, except for insurance of assets and insurances which are compulsory in Mauritius 3) Compulsory reinsurance of at least 5 percent to be placed with African Reinsurance Corporation. A foreign company must be managed by an authorized agent who is appointed by the parent insurer with the approval of the Financial Services Commission (Section 30 (1) (b) of the Insurance Act). A Foreign company must have had a satisfactory record of at least three years handling the category and class of insurance business in the country in which it is organized and for which it is applying in Mauritius. 1, 2, 3) Compulsory reinsurance of at least 5 percent to be placed with African Reinsurance Corporation. A foreign company must be managed by an authorized agent who is appointed by the parent insurer with the approval of the Financial Services Commission (Section 30 (1) (b) of the Insurance Act) A Foreign company must have had a satisfactory record of at least three years handling the category and class of insurance business in the country in which it is organized and for which it is applying in Mauritius. ( Page 58 of 82

59 Amended 21 October 2016 Captive Insurance Agency- Agency services for captive insurance as defined in this schedule (8140**) Captive Insurance - insurance services being provided exclusively for a parent company or members of the same group of companies (CPC 812**) (b) Re-insurance and retrocession (CPC 81299*) (1) Commercial presence required ( ( except that an agent must be an actuary, an insurance manager, a law practitioner, a management company, a public accountant or such other person as may be prescribed. (4) Unboundexcept as indicated in the 1) commercial presence required. 1, 2,, except for compulsory reinsurance of at least 5 percent to be placed with African Reinsurance Corporation., except that commercial presence required 3) At least one of the directors of the board should be a resident of Mauritius Page 59 of 82

60 Amended 21 October 2016 (c) Insurance Agency services - Oceangoing Fishing vessels insurance. -Exploration, development, production and proprieties in the offshore energy sector for large customers insurance. - Goods in International Transit insurance. - Reinsurance agents (CPC 8140*) (d) Insurance Brokerage Services and Reinsurance business broker (CPC 81401**) B. Banking and Other Financial Services(excluding insurance) (a) Acceptance of deposits and other repayable funds from the public (CPC ), except that insurance brokers must be licensed and may only act for insurers registered in Mauritius, except for insurance of assets and insurances which are compulsory in Mauritius, except that insurance brokers selling insurance in Mauritius must act only for insurers licensed in Mauritius 1, 1) Unbound 3) Mauritian banking licence of a branch of a foreign bank will be void if its banking licence in its home country is revoked. A foreign bank may appoint nonexecutive directors in lieu of independent directors on its board of directors. Page 60 of 82

61 Amended 21 October 2016 (b) Lending of all types (excluding factoring and specialized and structured products) CPC 8113 (c) Financial Leasing (CPC 8112) (d) All payment and money transmission services, including credit, charge and credit cards, travelers cheques and bankers drafts. (CPC 81339) 3) Must incorporate as a company 1, None Page 61 of 82

62 Amended 21 October 2016 (e) Guarantees and commitments (CPC 81199**) (f) Trading for own account or for account of customers in the following only: - money market instruments (including cheques, bills, certificates of deposits) (CPC 81339**) 3). A money or foreign exchange dealer must be incorporated as a company. - transferable securities(cpc 81321*) - foreign exchange(cpc 81333) (g) 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 Page 62 of 82

63 Amended 21 October 2016 h) Money Broking (CPC 81339**) 1) Unbound 1) Unbound i) Asset Management, such as cash or portfolio management, all forms of collective investment management, custodial depository and trust services (excluding pension fund management) (CPC 81323*) 1) Unbound, except for sub-sectors listed in Article X.3.1.b of the Annex on Financial Services as follows : (a) None for investment advice and portfolio management services to a global business company only. (b)investment advice by a foreign service provider to a local collective investment scheme can be provided through a locally licensed collective investment scheme manager, except that a bank engaged in managing a collective investment scheme may only do so through a subsidiary. [Banking Act] 1) Unbound, except for sub-sectors listed in Article X.3.1.b of the Annex on Financial Services, as follows : (a) None for investment advice and portfolio management services to a global business company only. (b)investment advice by a foreign service Page 63 of 82

64 Amended 21 October 2016 [Securities Act 2005] provider to a local collective investment scheme can be provided through a locally licensed collective investment scheme manager (j) Settlement and clearing services for the following: (i) Inter-bank transactions (ii) Securities k. Advisory and auxiliary to financial intermediation - Loan broking services CPC Financial consultancy services (CPC 81332) - investment and portfolio research and advice (CPC 8133) 1) Unbound 1) Unbound. - 3) Foreign collective investment schemes may be recognized and may be subject to conditions 1) Unbound 1) Unbound. Page 64 of 82

65 Amended 21 October 2016 Provision and transfer of financial information, and financial data processing and related software and advisory and other auxiliary services, excluding intermediation, relating to banking other financial services Services related to securities (CPC 8132),, except that authorization is required for cross-border supply except that a local agent is required at all times. 8. HEALTH RELATED SERVICES Page 65 of 82

66 Amended 21 October 2016 A. Private Hospital services (CPC 93110) B. Other Human Health Services (CPC 9319 (other than 93191) (ii) Residential health facilities services than hospital services (CPC 93193) (iii) Other human health services n.e.c. (CPC 93199) for provision of services on provider to provider basis, such that transaction is between 2 established medical institutions., except that employment restricted to professionals, subject to the availability of local professionals 4) Unbound, except as indicated in horizontal section except that employment restricted to professionals, subject to the availability of local professionals 4) Unbound, except as indicated in horizontal section for provision of services on provider to provider basis, such that transaction is between 2 established medical institutions. 3) Employment restricted to professionals, subject to the availability of local professionals except that employment restricted to professionals, subject to the availability of local professionals Page 66 of 82

67 Amended 21 October 2016 C. Social Services (CPC 933) Social Services : Welfare Services delivered through residential institutions to old persons and handicapped (93311) Welfare Services delivered through residential services to children and other clients (93312) except that employment restricted to professionals, subject to the availability of local professionals 4) Unbound, except as indicated in horizontal section except that employment restricted to professionals, subject to the availability of local professionals Social Services without Accommodation Child day care services including day care services for the handicapped (93321)(children with special needs Guidance and Counselling services related to children (93322) Vocational rehabilitation services (93324) except that employment restricted to professionals, subject to the availability of local professionals. except that employment restricted to professionals, subject to the availability of local professionals. Page 67 of 82

68 Amended 21 October 2016 Other social services without accommodation (93323) 9. TOURISM AND TRAVEL RELATED SERVICES (a) Hotel Services (CPC 641) (b) Restaurant Services(CPC ) Page 68 of 82

69 Amended 21 October 2016,. 3). Priority 15 given to innovative projects 16 and new cuisines 17. B. Travel agencies and tour operator services (CPC 74710), except that except that foreign tour operators must provide a Rs. 20 millions bank guarantee and reckon 5 years' previous experience in the field except that except that foreign tour operators must provide a Rs. 20 millions bank guarantee and reckon 5 years' previous experience in the field C. Tourist guide services (CPC Granting of licences are based on innovative cuisines for restaurants 16 Innovative projects are projects not currently available in Mauritius and which bring added value to the existing spectrum of projects, in line with the policy of broadening product portfolio and enriching the tourism experience 17 Innovative/new cuisines include:- (i) cuisines which are not currently present on the local scene (subject to change upon entry of other cuisines) (ii) innovative culinary styles involving the principle of sustainability, ingredients/materials used and new techniques; Page 69 of 82

70 Amended 21 October 2016 Tourist transport operation (car rental) (CPC 83101) 4) Allowed only in linguistic scarcity areas 1 None Pleasure craft (Other recreational services) (CPC 96499**) 18 Rs 20 million 19 Rs20 million, except that either an investment threshold 18 applies or the project proposal should be innovative², except that either an investment threshold 19 applies or the project proposal should be innovative² Page 70 of 82

71 Amended 21 October 2016 Footnote² ( Innovate services means any product/service not currently available in Mauritius or any product/service that brings added value to the existing spectrum of products/services in line with the policy of broadening its product portfolio and enriching the tourism experience) Tourist duty free shops (CPC 96499**), except foreign participation limited to 30 per cent, except foreign participation limited to 30 per cent RECREATIONAL,CULTURAL AND SPORTING SERVICES ( other than audiovisual) Entertainment services (CPC 9619)Theatrical producer, singer group, band and orchestra (CPC 96191) Services provided by authors, composers,entertainers and other individual artists (CPC 96192) 1) Unbound. 1) Unbound. (1) Unbound (1) Unbound Page 71 of 82

72 Amended 21 October 2016 Ancillary theatrical services n.e.c. (CPC 96193) Circus, amusement park and similar attraction services (CPC 96194) Ballroom, discotheque and dance instructor Services ( CPC 96195) Other entertainment services n.e.c. (CPC 96199) News Agency Services (CPC 962) Printed news supply services (CPC 96211) Picture supply services (CPC 96212) 1) Unbound. (1) Unbound ( (. (1) Unbound ( (. (1) Unbound ( (. ( ( (1) Unbound (1) Unbound (1) Unbound (1) Unbound News-reporting agency services to radio stations ( Page 72 of 82

73 Amended 21 October 2016 ( CPC 96231) Other News Agency services (CPC 9629) Other cultural services ( CPC 9633) Botanical and zoological garden services ( CPC 96331) Nature reserve services including preservation services (CPC 96332) Sporting and other Recreational Services (CPC 964) Sporting Services (CPC 9641) Sports event Promotion Services (CPC 96411) Sports event organization services (CPC ). (1) Unbound ( (. ( ( ( (1) Unbound Sports facility operation services (4) Unbound, except as indicated in the Page 73 of 82

74 Amended 21 October 2016 (CPC 91413) Other sporting services (CPC 96419) Other recreational Services (CPC 9649) Recreation park and beach services (CPC 96491) Other recreational services (CPC 96499) Gambling and betting services (CPC 96492) 11. TRANSPORT SERVICES (1) Unbound ( (, except for recreational services provided on beaches. ( ( (3) Establishment of a commercial presence is subject to an economic needs test considering the number of suppliers and social factors. (1) Unbound (2) Unbound (, except for recreational services provided on beaches (1) Unbound (3) Establishment of a commercial presence is subject to an economic needs test considering the number of suppliers and social factors Page 74 of 82

75 Amended 21 October 2016 A. Maritime Transport Services a., b., Passenger and freight transport (CPC 7211 and 7212) (except cabotage and maritime offshore services as defined in the ([Annex on International Maritime Transport Services]) Maritime Auxiliary Services (as defined in the [Annex on International Maritime Transport Services]) Maritime Cargo Handling Services Storage and Warehouse Services (CPC 742) 3) Unbound, except that the activity of any operator must be licensed by relevant authorities Page 75 of 82

76 Amended 21 October 2016 Customs Clearance services (as defined in the [Annex on International Maritime Transport Services]) Container station and depot services (as defined in the [Annex on International Maritime Transport Services]) Maritime agency services (as defined in the [Annex on International Maritime Transport Services]) Freight forwarding services (as defined in the [Annex on International Maritime Transport Services]) Page 76 of 82

77 Amended 21 October 2016 d. Maintenance and repair of vessels (CPC 8868**) c. Chartering of vessels with crew (CPC 7213) Vessels Salvage and refloating services (CPC 7454) C. Air Transport Services a) Computer reservation systems (CRS) as defined in the Annex on Air Transport Services 4)Unbound except as indicated in the Page 77 of 82

78 Amended 21 October 2016 b) Maintenance and repair aircraft as defined in the Annex on Air Transport Services c) Selling and marketing of air transport services as defined in the Annex on Air Transport Services 3) Unbound, except that the service must be provided through an Agent in Mauritius 3) Unbound, except that the service must be provided through an agent in Mauritius Air Transport Services - Airport operation services (excl. cargo handling) (CPC 7461) Ground handling services as defined in the Annex on Air Transport Services - Other supporting services for air transport (CPC 7469**) (excludes airport and terminal firefighting services) subject to an economic needs test Page 78 of 82

79 Amended 21 October 2016 Specialty air services Road Transport Services 3) Joint venture requirement horizontalsection a) Passenger transportation (CPC 71213, 71214, 7122) Does not include regular urban and suburban bus services (CPC 71211) and taxi services (71221) b) Freight transportation (CPC 7123) c) Rental of commercial vehicles with operator (CPC 7124) H. Services auxiliary to all modes of transport b. Storage and warehouse services (CPC 742) 1)None2)None 4)Unbound except as indicated in the, except that the activity of any operator must be licensed by relevant authorities 3) The activity of any operator must be licensed by relevant authorities Page 79 of 82

80 Amended 21 October 2016 c. Freight transport agency services (CPC 748) d. Other auxiliary services (CPC 749) (excluding air and maritime) Pipeline transport Transport of fuels (CPC 7131) Transportation of other goods (CPC 7139) 4) Unbound except indicated in the horizontal section 1)None 2)None 3)None 4)Unbound, except as indicated in the ENERGY AND MINING RELATED SERVICES Page 80 of 82

81 Amended 21 October 2016 Managing consulting services 865 ( ) ( ( ( Services related to management consulting 866 (86601) ( ( ( ( Maintenance and repair of equipment ( ) ( ( ( ( ( Page 81 of 82

82 Amended 21 October 2016 Construction work for other civil engineering 518 ( ( ( ( MAURITIUS - LIST OF ARTICLE II (MFN) EXEMPTIONS Sector or Subsector Financial Services (Insurance Services) Description of measure indicating its inconsistency with Article II Association of Underwriters known as Lloyds treated differently and as such other Foreign companies may be requested to make a higher deposits Countries to which the measure applies All Conditions creating the need for the exemption Insurance (Exemption) Regulations 1975 and Insurance Regulations Page 82 of 82

83 MAURITIUS Amended 1 st 2 nd Revised Offer Trade in Services Agreement (TISA) Negotiations.2016 Page 1 of 106

84 The initial offer of Mauritius may be revised, supplemented or withdrawn partially or in toto, depending on the progress made in and on the outcome of the negotiations. The initial offer is subject to the following: (i) Mauritius receives offers from the other parties based, to the extent possible on the principle of reciprocity and a fair balance of market openness relative to its offers, in particular in sectors and on modes of supply of interest to her; (ii) Mauritius is not required to take commitments in air access rights as per existing policy which may, however be reviewed in future; (iii) with regard to the movement of persons, an important requirement shall be the sharing of knowledge and experience with Mauritian professionals and the building of their skills and knowhow; (iv) the right to regulate new sectors of activities or new subsectors within existing sectors shall be maintained as well as the right to take measures, fiscal or otherwise to promote the development of local service suppliers without these measures having to be extended to foreign service suppliers; (v) Mauritius reserves the right to take measures as may be necessary to build the capacity and promote local small scale service providers*; (vi) Mauritius reserves the right to provide preferential treatment to small scale local service providers* in relation to procurement. * Small scale service providers are those with an annual turnover of not less than 10 million but not exceeding 50 million Mauritian Rupees. Page 2 of 106

85