 RESTRICTED  
  
S/C/W/436  
 
6 June 2023 
(23-3877) Page: 1/2 
Council for Trade in Services  Original: English  
 
  
COMMUN ICATION FROM TÜRKİYE  
REVIEW OF ARTICLE II (MFN) EXEMPTIONS  
Written answers by Türkiye to the questions from the Republic of Korea  (S/C/W/ 431) 
The following communication  dated 6 June 2023, from the delegation of Türkiye is being circulated 
to the Members of the Council for Trade in Services.  
 
_______________  
 
 
1  QUESTION 45 ( PAGE 51 OF JOB/SERV/29/REV.2 ):  
Regarding the MFN exemption measure, "If any foreign country lays down legal and administrative 
conditions against Turkish citizens for performing arts and supplying services, the similar activities 
of the citizens of that country could be prohibited in Tu rkey.", we wonder whether the conditions 
which created the need for this exemption still prevail and if so, please specify them.  
 
Answer from Türkiye :  
The applied regime with respect to the supply of these services in Türkiye is quite liberal and 
facilitated. However, our service suppliers in this sector operating abroad face restrictive market 
conditions together with non -transparent application procedu res creating legal uncertainty for them.  
 
In addition, this sector is very much dependant on the natural person service suppliers and the 
nationality aspect becomes more prominent. As such if Turkish nationals are somehow 
disadvantaged by some Members in this sector, Türkiye wanted to reserve its right to differentiate 
the treatment based on nationality of the natural person from the Member which applies restrictive 
measures to our nationals.  
 
2  QUESTION 46 (PAGE 52  OF JOB/SERV/29/REV.2 ):  
Regarding the reci procity -based MFN exemption under accounting, auditing and book -keeping 
services, "In order to perform the services under the title of "financial advisor", the citizens of the 
countries which have officially codified the principles for the profession of fi nancial advisory may be 
authorized, under reciprocal conditions, provided that these persons should have the characteristics 
required for the professional of financial advisory in Turkey and should have rights to perform similar 
services in their own count ries.", we wonder whether this exemption is based on any international 
agreements.  
 
Answer from Türkiye :  
Even though this reciprocity -based MFN exemption is not based on any international agreements; 
its legal basis is originated from the Article 8 of th e Law No. 3568 on Certified Public Accountants.  
 S/C/W/436  
 
- 2 - 
 
  3  QUESTION 54 (PAGE 55  OF JOB/SERV/29/REV.2 ):  
Regarding the reciprocity -based MFN exemption measure, "To apply, on the basis of reciprocity, 
reduction in the prices of letter mail.", we wonder whether this ex emption is based on any 
international agreements.  
 
Answer from Türkiye :  
Through TN/S/O/TUR/Rev.1 symbolled document dated 29 September 2005 Türkiye tabled its 
revised conditional offer of Schedule of Specific Commitments and also the Article II (MFN) 
Exemption List. As can be seen from that document Türkiye had already offered to delete the 
addressed MFN exemption. If and when a full -fledged market access negotiations takes place under 
the WTO Türkiye remains open for possible modifications in its MFN Exe mptions List as well.  
 
4  QUESTION 59 (PAGE 59  OF JOB/SERV/29/REV.2 ):  
Regarding the reciprocity -based MFN exemption measure under telecommunication services which 
is applied to Iran and Syria, "To apply, on the basis of reciprocity, reduction in the fees fo r the transit 
land connections and the usage of satellite ground stations.", we wonder whether this exemption is 
based on any bilateral or plurilateral agreements.  
 
Answer from Türkiye :  
Through TN/S/O/TUR/Rev.1 symbolled document dated 29 September 2005 Türkiye tabled its 
revised conditional offer of Schedule of Specific Commitments and also the Article II (MFN) 
Exemption List. As can be seen from that document Türkiye had already offered to delete the 
addressed MFN exemption. If and when a full -fledged m arket access negotiations takes place under 
the WTO Türkiye remains open for possible modifications in its MFN Exemptions List as well.  
 
5  QUESTION 119 (PAGE 131  OF JOB/SERV/29/REV.2 ):  
Regarding the MFN exemption measure under banking, "Should national banks, wishing to operate 
by establishing branches in the countries whose banks have already established or will establish 
branches in Turkey, are forced to meet stricter conditions which they will be subject to under the 
legislation of those countries, or which are to be made stricter afterwards, than those imposed in 
the Turkish Banks Act, foreign banks' compliance with the same conditions and the annulment of 
the permissions of those fai ling to comply with such conditions may be required by Council of 
Ministers' decision.", we wonder whether the conditions which created the need for this exemption 
still prevail and if so, please specify them.  
 
Answer from Türkiye :  
Through TN/S/O/TUR/Rev.1 symbolled document dated 29 September 2005 Türkiye tabled its 
revised conditional offer of Schedule of Specific Commitments and also the Article II (MFN) 
Exemption List. As can be seen from that document Türkiye had already offered to dele te the 
addressed MFN exemption. If and when a full -fledged market access negotiations takes place under 
the WTO Türkiye remains open for possible modifications in its MFN Exemptions List as well.   
 
6  QUESTION 147 (PAGE 161  OF JOB/SERV/29/REV.2 ):  
Regarding t he reciprocity -based MFN exemption measures under transportation services, "To apply, 
on the basis of reciprocity, restrictions, prohibitions, different treatments and different tariffs to the 
goods and transportation vehicles of the countries which apply restrictions, prohibitions and different 
treatments to the Turkish road, air and maritime transportation vehicles.", we wonder whether these 
exemptions are based on any international agreements.  
 
Answer from Türkiye :  
Yes, this MFN exemption is based on b ilateral transportation agreements which are still in force and, 
for this very reason, Türkiye still needs this reciprocity -based MFN exemption.  
__________  