SECTORS AND SUB-SECTORS

1. BUSINESS SERVICES

A. Professional services

1. a. Legal services
   b. Accounting , auditing and bookkeeping services
   c. Taxation services
   d. Architectural services
   e. Engineering services
   f. Integrated engineering services
   g. Urban planning and landscape architectural services
   h. Medical and dental services
   i. Veterinary services
   j. Services provided by midwives, nurses, physiotherapists and paramedical personnel
   k. Others
   
B. Computer and related services

2. a. Consultancy services related to the installation of computer hardware
   b. Software Implementation services
   c. Data processing services
   d. Database services
   e. Others
   
C. Research and development services

3. a. R&D services on natural sciences
   b. R&D services on social sciences and humanities
   c. Interdisciplinary R&D services
   
D. Real estate services

4. a. Involving own or leased property
   b. On a free or contract basis
   
E. Rental/Leasing services without operators

5. a. Relating to ships
   b. Relating to aircraft
   c. Relating to other transport equipment
   d. Relating to other machinery and equipment
   e. Others
   
F. Other business services

6. a. Advertising services
   b. Market research and public opinion polling services
   c. Management consulting service
   d. Services related to management consulting
   e. Technical testing and analysis services
   f. Services incidental to agricultural, hunting and forestry
   g. Services incidental to fishing
   h. Services incidental to mining
   i. Services incidental to manufacturing
   j. Services incidental to energy distribution
   k. Placement and supply services of personnel
   l. Investigation and security
   m. Related scientific and technical consulting services
   n. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
   o. Building- cleaning services
   p. Photographic services
   q. Packaging services
   r. Printing, publishing
   s. Convention services
   t. Others
   

2. COMMUNICATION SERVICES

A. Postal services
B. Courier services
C. Telecommunication services

1. a. Voice telephone services
   b. Packet-switched data transmission services
   c. Circuit-switched data transmission services
   d. Telex services
   e. Telegraph services
   f. Facsimile services
   g. Private leased circuit services
   h. Electronic mail
   i. Voice mail
   j. On-line information and data base retrieval
   k. Electronic data interchange (EDI)
   l. Enhanced/value-added facsimile services including store and forward, store and retrieve
   m. Code and protocol conversion
   n. On-line information and/or data processing (including transaction processing)
   o. Others
   
D. Audiovisual services

2. a. Motion picture and video tape production and distribution service
   b. Motion picture projection service
   c. Radio and television services
   d. Radio and television transmission services
   e. Sound recording
   f. Others
   
E. Others

3. CONSTRUCTION AND RELATED ENGINEERING SERVICES

A. General Construction work for building
B. General Construction work for Civil Engineering
C. Installation and assembly work
D. Building completion and finishing work
E. Others

4. DISTRIBUTION SERVICES

A. Commission agents’ services
B. Wholesale trade services
C. Retailing services
D. Franchising
E. Others

5. EDUCATIONAL SERVICES

A. Primary education services
B. Secondary education services
C. Higher education services
D. Adult education
E. Other educational services

6. ENVIRONMENTAL SERVICES

A. Sewage services
B. Refuse disposal services
C. Sanitation and similar services
D. Others

7. FINANCIAL SERVICES

A. All Insurance and Insurance-related services

1. a. Life, accident and health insurance services
   b. Non-life insurance services
   c. Reinsurance and retrocession
   d. Services auxiliary to insurance (including brokering and agency services)
   
B. Banking and other Financial Services (excluding insurance)

2. a. Acceptance of deposits and other repayable funds from the public
   b. Lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transaction
   c. Financial leasing
   d. All payment and money transmission services
   e. Guarantees and commitments
   f. Trading for own account or for account of consumer, whether on an exchange, in an over-the-counter market or otherwise, the following:
   
   1. - money market instruments(cheques, bills, certificates of deposits, etc.)
      - derivative products including, but not limited to, futures and options
      - exchange rate and interest rate instruments, including products such as swaps, forward rate agreements, etc. transferable securities
      - other negotiable instruments and financial assets, including bullion
      
   g. Participation in issue of all kinds of securities, including under writing and placement as agent (whether publicly or privately) and provision of service related to such issues
   h. Money binding
   i. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
   j. Settlement and clearing services for financial assets, including securities, derivative products and other negotiable instruments
   k. Advisory and other auxiliary financial services on all the activities listed in article 1B of MTN.TNC/W/50, including credit reference and analysis, investment and portfolio research and advise, on acquisitions and own corporate restructuring and strategy
   l. Provision and transfer of financial information and financial data processing and related software by providers of other financial services
C. Other

8. HEALTH-RELATED AND SOCIAL SERVICES (OTHER THAN THOSE LISTED UNDER 1.A.h-j.)

A. Hospital services
B. Other human health services
C. Social services
D. Other

9. TOURISM AND TRAVEL-RELATED SERVICES

A. Hotels and Restaurants (including catering)
B. Travel agencies and tour operators services
C. Tourist guides services
D. Others

10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (Other than audiovisual services)

A. Entertainment services (including theatre, live bands and circus services)
B. New agency services
C. Libraries, archives, museums and other cultural services
D. Sporting and other recreational services
E. Others

11. TRANSPORT SERVICES

A. Maritime Transport Services

1. a. Passenger transportation
   b. Freight transportation
   c. Rental of vessels with crew
   d. Maintenance and repair of vessels
   e. Pushing and towing services
   f. Supporting services for maritime transport
   
B. Internal waterways transport

2. a. Passenger transportation
   b. Freight transportation
   c. Rental of vessels with crew
   d. Maintenance and towing services
   e. Supporting services for internal waterways transport
   
C. Air transport services

3. a. Passenger transportation
   b. Freight transportation
   c. Rental of aircraft with crew
   d. Maintenance and repair of aircraft
   e. Supporting services for air transport
   
D. Space Transport
E. Rail Transport Services

4. a. Passenger transportation
   b. Freight transportation
   c. Pushing and towing services
   d. Maintenance and repair of rail transport equipment
   e. Supporting services for rail transport services
   
F. Road Transport Services

5. a. Passenger transportation
   b. Freight transportation
   c. Rental of Commercial vehicles with operator
   d. Maintenance and repair of road transport equipment
   e. Supporting services for road transport services
   
G. Pipeline Transport

6. a. Transportation of fuels
   b. Transportation of other goods
   
H. Services Auxiliary To All Modes Of Transport

7. a. Cargo-handling services
   b. Storage and warehouse services
   c. Freight transport agency services
   d. Others
   

12. OTHER SERVICES NOT INCLUDED ELSEWHERE