RESTRICTED  
  
WT/ACC/SPEC/SYC/6  
 
 
18 September 2013  
(13-4952)  Page: 1/133  
Working Party on the Accession of the Republic of 
Seychelles    
 
ACCESSION OF SEYCHELLES 
DRAFT REPORT OF THE WORKING PARTY 
ON THE ACCESSION OF THE REPUBLIC OF SEYCHELLES  
 WT/ACC/SPEC/SYC/6 
 
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  TABLE OF CONTENTS 
I. INTRODUCTION ....................................................................................................... 4  
DOCUMENTATION PROVIDED ........................................................................................... 4  
INTRODUCTORY ST ATEMENTS ......................................................................................... 4  
II. ECONOMIC POLICIES .............................................................................................. 5  
-  Monetary and Fi scal Policy ...................................................................................... 5  
-  Foreign Exchange and Payments ............................................................................. 9  
-  Investment Regime ............................................................................................... 10  
-  State Ownership and Privatization ........................................................................ 12  
-  Pricing Poli cies ...................................................................................................... 14  
-  Competition Policy ................................................................................................ 15  
III. FRAMEWORK FOR MAKING AND ENFORCING PO LICIES ........................................ 16  
-  Powers of Executive, Legislative and Judicial Branches of Government ................ 16  
-  Authority of Sub-Central Governments .................................................................. 18  
IV. POLICIES AFFECTING TRADE IN GOODS ............................................................... 18  
-  Trading Rights ....................................................................................................... 18  
A. IMPORT REGU LATIONS ......................................................................................... 24  
-  Ordinary custom s duties ....................................................................................... 24  
-  Other duties an d charge s ...................................................................................... 24  
-  Tariff rate quotas, ta riff exempt ions ..................................................................... 25  
-  Fees and charges for se rvices rendered ................................................................ 26  
-  Application of internal  taxes to imports ................................................................ 27  
-  Quantitative import restrictions, including prohibitions, quotas and 
licensing sy stems .................................................................................................. 28  
-  Customs valuation ................................................................................................. 33  
-  Rules of or igin ....................................................................................................... 35  
-  Other customs fo rmalities ..................................................................................... 36  
-  Preshipment inspection ......................................................................................... 37  
-  Anti-dumping, countervailing du ties, safeguar d regimes ...................................... 37  
B. EXPORT REGU LATIONS ......................................................................................... 38  
-  Customs tariffs, fees and charges for services rendered, application of 
internal taxes to exports ....................................................................................... 38  
-  Export restrictions ................................................................................................ 38  
-  Export subs idies .................................................................................................... 41  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ............................... 42  
-  Industrial policy, in cluding subs idies .................................................................... 42  
-  Technical barriers to trade, st andards and cert ification ........................................ 44  
-  Sanitary and phytosani tary meas ures ................................................................... 48  
-  Trade-related investment measures ...................................................................... 52  
-  State-trading entities ............................................................................................ 52  
-  Free zones, special economic areas ....................................................................... 53  
-  Government pr ocurement ..................................................................................... 55  
-  Transit ................................................................................................................... 56  WT/ACC/SPEC/SYC/6 
 
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  -  Agricultural policies .............................................................................................. 57  
(a) Import s ................................................................................................................. 57  
(b) Exports .................................................................................................................. 57  
(c) Internal po licies .................................................................................................... 57  
-  Trade in civil aircraft ............................................................................................. 59  
-  Textiles re gime ..................................................................................................... 59  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME ............................................. 59  
-  GENERAL ............................................................................................................... 59  
-  Industrial property protection ............................................................................... 59  
-  Responsible agencies for policy fo rmulation and implementation ......................... 60  
-  Participation in international inte llectual property  agreements ............................ 61  
-  Application of national and MFN treatment to foreign nationals ............................ 61  
-  Fees and taxes ...................................................................................................... 61  
-  SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS ................................................................................................................. 61  
-  Copyright and rela ted rights ................................................................................. 61  
-  Trademarks, includin g service marks .................................................................... 63  
-  Geographical indications, including appellations of origin ..................................... 63  
-  Industrial designs ................................................................................................. 63  
-  Patents .................................................................................................................. 63  
-  Plant variety protection ......................................................................................... 64  
-  Layout designs of inte grated circuits .................................................................... 64  
-  Requirements on undisclosed informatio n, including trade secrets and test 
data ....................................................................................................................... 65  
-  MEASURES TO CONTROL ABUSE OF IN TELLECTUAL PROPERTY RIGHTS ................ 65  
-  ENFORCEMENT ...................................................................................................... 65  
-  Civil judicial procedur es and reme dies .................................................................. 65  
-  Provisional measures ............................................................................................ 66  
-  Administrative procedur es and reme dies .............................................................. 66  
-  Special border measures ....................................................................................... 66  
-  Criminal proc edures  .............................................................................................. 66  
VI. POLICIES AFFECTING TR ADE IN SERVICES ........................................................... 67  
VII. TRANSPARENCY .................................................................................................... 69  
-  Publication of information on trade ....................................................................... 69  
-  Notifications .......................................................................................................... 69  
VIII. TRADE AGREEMENTS ............................................................................................. 69  
CONCLUSI ONS ............................................................................................................... 70  
ANNEX 1 ....................................................................................................................... . 72 
ANNEX 2 ....................................................................................................................... . 77 
APPENDIX .................................................................................................................... 1 30 WT/ACC/SPEC/SYC/6 
 
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I. INTRODUCTION 
1. The Government of Seychelles applied for accession to the World Trade Organization 
(WTO) on 8 May 1995.  At its meeting on 15 August 1995, the General Council established a 
Working Party to examine the application of the Government of Seychelles to accede to the World Trade Organization under Article XII of the Marra kesh Agreement establishing the WTO, and to 
submit to the General Council recommendations which may include a draft Protocol of Accession.  
The terms of reference and the membership of the Working Party are reproduced in document 
WT/ACC/SYC/2/Rev.[19]. 
2. The Working Party met on 20 February 1997 under the Chairmanship of 
H.E. Mr. J. Ravaloson (Madagascar), and on 22 November 2010, 10 July 2012, 21 June 2013 and 
[…] under the Chairmanship of Ms. Hilda Ali Al-Hinai (Oman). 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on 
the Foreign Trade Regime of Seychelles (WT/ ACC/SYC/3), an updated Memorandum on the 
Foreign Trade Regime of Seychelles (WT/ACC/SYC/9), and the questions submitted by Members on 
the foreign trade regime of Seychelles (W T/ACC/SYC/7, WT/ACC/SYC/8, WT/ACC/SYC/10, 
WT/ACC/SYC/12, WT/ACC/SYC/23, WT /ACC/SYC/44).  The Government of Seychelles also made 
available to the Working Party the legislation listed in Annex I. 
INTRODUCTORY STATEMENTS 
4. The representative of Seychelles said that  the Working Party on the Accession of 
Seychelles had held its first meeting in February 1998.  Thereafter, the process had gone into 
dormancy for various reasons, including human and institutional capacity constraints.  However, 
his Government had continued to invest substantively in capacity-building and the modernization 
of the country's economy.  Seychelles had liberalized its currency, privatized most of its 
State-owned enterprises, and was no longer applying a discriminatory price control regime.  
In May 2009, Seychelles had submitted an updated Memorandum on the Foreign Trade Regime to 
reactivate its accession process (document WT/ACC/SYC/9).   
5. The representative of Seychelles added that Seychelles was a developing island state that 
was highly vulnerable to maritime piracy and international market risks.  While the GDP figures 
indicated that Seychelles' level of development was comparable to some developed or advanced 
developing countries, the economic reality suggested otherwise.  In his view, Seychelles faced 
vulnerabilities comparable to those faced by Least-Developed Countries (LDCs).  In addition, its 
economy had been severely affected by the global economic crisis.  Recognizing that the 
implementation of WTO requirements was a complex process, he called on Members to show 
flexibility in negotiating Seychelles' terms of entry. WT/ACC/SPEC/SYC/6 
 
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  6. He added that his Government was committed to becoming part of a multilateral trading 
system, which promoted modernization, develo pment and liberalization, based on fair and 
equitable rules.  Seychelles' aimed at establishing a diversified free-market economy.  This would 
reduce the economy's vulnerability, increase its competitiveness, and facilitate its integration into 
the global trading system, making it an attractive destination for foreign investment. 
7. Members welcomed the application from Seychelles to join the WTO and looked forward to 
a rapid accession on commercially viable terms.  Members welcomed the substantial economic 
reforms undertaken and Seychelles' trade reform  programme, noting that some issues would 
require further work to bring Seychelles' foreign trade regime into full conformity with WTO rules 
and requirements. 
8. The Working Party reviewed the economic policies and foreign trade regime of Seychelles 
and the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by 
Members of the Working Party on the various aspects of Seychelles' foreign trade regime and on 
the terms and conditions of Seychelles' accession to the WTO are summarized below in 
paragraphs 9 to [...].   
II. ECONOMIC POLICIES 
- Monetary and Fiscal Policy 
9. The representative of Seychelles said that  the Central Bank of Seychelles (CBS) was 
responsible for formulating and implementing Seychelles' monetary policy.  He added that, in 
November 2008, the Bank had introduced a floating exchange rate regime.  Interventions in the 
foreign exchange market had since been limited to  smoothing excess volatility, preserving orderly 
market conditions and supporting the reserve accumulation objective.  The introduction of the 
floating exchange rate regime had been part of a series of comprehensive macroeconomic 
measures that included the removal of all exchange restrictions and the complete liberalization of 
the current account.  In his view, over a relative ly short period, the market-based exchange rate 
arrangement had played a key role in redressing macroeconomic imbalances and in contributing to 
the improvement of the country's external competitiveness.   
10. The CBS' primary objective was price stability.  This was achieved by meeting a 
pre-determined reserve money target thro ugh the use of market-based instruments 
(monetary targeting).  Particular emphasis was placed on liquidity management.  Given the 
existing excess liquidity in the system, the CBS' in terventions in the open market had largely been 
aimed at withdrawing liquidity, in particular, th rough the use of deposit auction arrangements.  
In April 2011, in response to emerging inflationary risks resulting from rising international 
commodity prices, the CBS increased the minimu m reserve requirement by 3% and lowered the 
reserve money ceiling.  Inflationary pressures persisted during the first half of 2012, with the 
consumer price index at a peak in year-on-year inflation in June.  However, inflationary risks 
decreased significantly in the second half of 2012, which allowed the CBS "to loosen" its monetary WT/ACC/SPEC/SYC/6 
 
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  policy "stance" in the fourth quarter of 2012.  CBS continued "to loosen" its monetary policy 
further in 2013, given the forecast of low inflationary pressures.   
11. Concerning Seychelles' fiscal policy, the representative of Seychelles said that the legal 
framework on taxation policies, including provisions relating to direct and indirect taxes applied to 
goods and services, was contained in the following legislation:  the "Customs Management 
Act 2011" (notified in WT/ACC/SYC/20) and the "Customs Management (Tariff and Classification of 
Goods) Regulations 2013" (notified in WT/ACC/SYC/28); the "Value Added Tax Act 2010" (notified 
in WT/ACC/SYC/27) and implementing regulations; the "Licences Act 2010" (notified in  
WT/ACC/SYC/10/Add.2) (e.g. fees for various licences; road tax; etc.); the "Excise Tax Act 2009" 
(notified in WT/ACC/SYC/43); the "Business Tax Act 2009" (notified in WT/ACC/SYC/40); the 
"Revenue Administration Act 2009" (notified in WT/ACC/SYC/35); and the "Income and Non-Monetary Benefits Tax Act (2010)" (notified in WT/ACC/SYC/26). 
12. The representative of Seychelles noted that th e "trades tax" was the customs duty levied 
on imported goods.  Previously, tax rates were specified in the "Trades Tax Regulations 1997" 
(notified in WT/ACC/SYC/9/Add.1) and Schedules annexed to the "Trades Tax Act 1992" (notified 
in WT/ACC/SYC/9/Add.1).  Ad valorem  "trades tax" rates were calculated on the basis of the Cost, 
Insurance and Freight (CIF) value of the goods, while specific trade tax rates were calculated on 
the basis of volume.  He added that the "Customs Management Act 2011" was enacted in 
December 2011 and became effective in July 2012.  The "Trades Tax Act 1992" was repealed with 
the coming into effect of the "Customs Management  Act 2011".  Accordingly, the term "trades tax" 
was replaced by the term "customs duty".   
13. All implementing regulations under the "Trades Tax Act 1992" (i.e. "Trades Tax 
Regulations 1997") remained effective, unless they were repealed and replaced by implementing 
regulations under the "Customs Management Act 2011" (CMA 2011).  See Table 11 in Annex 2 for 
the complete list of ((i) still effective or (ii) repealed) Trades Tax Regulations 1997.  He further 
stated that all future Regulations, gazetted under the "Customs Management Act 2011", would be 
stand-alone legislation.   
14. [The representative of Seychelles said that  a new implementing regulation under the 
"Customs Management Act 2011" had been enacted.  This implementing regulation was the 
"Customs Management (Tariff and Classification of Goods) Regulations 2013".  This new 
implementing regulation had repealed and replaced the "Trades Tax (Import Tariffs) Regulations 1997".  He confirmed that any new implementing regulations under the "Customs Management Act 
2011" would be notified to the WTO.  The Working Party took note of this commitment.] 
15. The Value Added Tax (VAT) regime was governed by the "Value added Tax Act 2010". 
On 1 January 2013, this Act replaced the "Goods and Services Tax (GST) Act 2001" (notified in 
WT/ACC/SYC/9/Add.1).  The implementing regulation of the "Value Added Tax Act 2010" was the 
"Value Added (Amendment of Schedules) Regulations 2012" (notified in WT/ACC/SYC/34). 
The representative of Seychelles added, however, that a draft "Value Added Tax (Amendment of WT/ACC/SPEC/SYC/6 
 
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  Schedules) Regulations 2013" (notified in WT/ACC/SYC/26) was currently being reviewed by the 
Attorney General's Office.  He confirmed that th e review and approval by the Executive of the 
amendment, as submitted to the Working Party, wo uld be completed by the date of accession.   
16. The VAT was set at 15%.  VAT applied to all imported and domestically-produced goods 
and services, except for those exemptions specif ied in Table 10 in Annex 2, extracted from the 
"Value Added Tax (Amendment of Schedules) Regulations 2012".  
17. He further noted that fees for various licenses were applied in the case of specified 
business categories, as stipulated in the "Licences Act 2010".  The "Excise Tax Act 2009" stipulated 
that excise rates would be imposed on:  (i) excisable goods removed from taxation control by a 
manufacturer; or (ii) excisable goods imported into Seychelles.  He added that the foreign 
exchange repatriation tax (of 1.5%) was no longer applied to foreign exchange currency 
repatriated from Seychelles.   
18. In 2012, the approximate shares of the various taxes and fees as a percentage of total 
State revenues, had stood at:  12.72% - income tax; 7.31% - tariffs on imports; 13.18% - excise 
tax; 26.55% - GST (Goods and Services Tax); 14.78% - business tax; 8.9% - other tax; 1.9% - 
pension fund contributions; 7.2% - fees and charges; 5.51% - dividends income; and 1.96% - 
other non-tax.  The GST was repealed on 1 January 2013 and replaced with the Value Added Tax.  
The total amount of VAT collected in the period January to June 2013 amounted to 
SR504,662,428.25.  This amount represented the gross VAT collected.  The complete monthly 
breakdown was provided in Annex 1 of document WT/ACC/SYC/44.  Data on VAT collection for the entire tax year 2013 would only be available at the end of February 2014.  
19. "The Business Tax Act 2009" had come into effect on 1 of January 2010.  Pursuant to this 
Act, a business was defined to include: commercial or profit making ventures; a profession; a 
trade; a vocation or calling exercised by a pers on; any leasing of property or premises by a 
person; or any trade venture carried out by a person, without any employees.  Previously, under 
the "Business Tax Act 2009", sole traders, i.e., natural persons operating their business in their 
own name enjoyed a tax free threshold of SR100, 000 and a concessional tax rate between the 
threshold amount and SR250,000.  Partnerships could also fall into the category of sole traders.  
For all other taxpaying business entities conducting business in Seychelles, the taxable base was 
the total income received.  Each business was responsible for determining its tax obligations 
correctly (self-assessment regime).  The tax year ran from January to December.   
20. Asked to provide further details on partnerships, the representative of Seychelles said that, 
under the "Business Tax Act 2009", businesses were categorized as partnerships when two or 
more people conducted business with a view to making profit.  Pursuant to the Act, partnerships 
were not considered legal persons.  They could not own the assets of businesses, nor were they 
responsible for any liabilities that the partnership incurred.  Under the "Business Tax Act 2009", a 
partnership was therefore not a taxable entity, but the profit shares of the partners were taxable.  
The taxable income of the partnership needed to be  assigned to the individual partners (based on WT/ACC/SPEC/SYC/6 
 
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  the contributions of each partner) before the tax liability could be determined.  For example, if a 
partnership had a taxable income of SR10,000 then each partner's share of that business income would be SR5,000.  Each partner would need to pa y the tax on the individual share of the business 
income.  He noted that partnerships were requir ed to lodge an annual tax return, detailing the 
income of the partnership and each partner's share of that income. 
21. The representative of Seychelles said that the rates and thresholds of Seychelles' tax 
system had been revised.  Under the revised ta x system, the following rates applied to sole 
traders' incomes:  0% for incomes up to SR150,000; 15% for incomes between SR150,000 and 
SR1,000,000; and 30% to incomes exceeding SR1,000,000.  In the case of a company or other 
business entity, including government entities, the following tax rates are prescribed:  25% up to 
SR1,000,000; and 30% to anything above SR1,000,000. 
22. Under the "Business Tax Act of 1987" (BTA 1987) (notified in WT/ACC/SYC/9/Add.1), 
business taxpayers had to pay a provisional tax in the form of 12 instalments over the course of 
the financial year, which had been calculated as an estimate of their annual business tax liability.  
The "BTA 1987" had been repealed and replaced  by the "Business Tax Act 2009" (BTA 2009).  
In accordance with Section 77 of the BTA 2009, a Pay-As-You-Go (PAYG) regime had been 
established on 1 January 2010.  Only Seychelles-based legal persons earning taxable income were 
liable to remit PAYG instalments to the Seyche lles Revenue Commission (SRC).  The BTA 2009 also 
provided for a withholding tax system in order to withhold parts of a payment for tax purposes, in 
specified circumstances, and remit the amount to the SRC within a mandated period.  The PAYG instalments arrangement had been introduced to fa cilitate the payment of business tax throughout 
the year on predicted taxable incomes.  This a rrangement was based on:  (i) the taxpayer's own 
estimate of business tax liability; or (ii) an instalment amount provided by the SRC based on the 
taxpayer's previous business tax liability or on other considerations, such as industry average. 
23. Withholding tax rates, as prescribed under the First Schedule of the "BTA 2009", were set 
at: 5% for dividends and interest paid to residents; 15% for dividends and interest paid to 
non-residents; 5% for payments to specified businesses; 33% in cases where no valid tax invoice 
had been provided; 5% in the case of insurance premiums paid to non-residents; 15% in the case 
of royalties, natural resources amounts and techni cal service fees paid to non-residents; and 15% 
in the case of remunerations paid to non- resident entertainers or sport persons. 
24. A business owner could apply for a revision of the initial tax estimate, providing evidence, 
where necessary, to assist the SRC in determining whether or not to approve the application.  
Such evidence could include cash flow forecasts illustrating how the revised figures had been 
calculated.  If an application was accepted, a Revised Instalment of Business Tax Assessment was 
issued, illustrating the revised tax instalment payable each month. 
25. Asked to clarify whether the BTA 2009 replaced any other taxation methods, the 
representative of Seychelles stated that no other taxation methods had been replaced by this Act.  
He added that the BTA 2009 was designed with the objective to improve the distribution of the WT/ACC/SPEC/SYC/6 
 
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  tax burden.  In his opinion, the BTA 2009 had broadened the tax base and enacted far-reaching 
provisions to undermine tax evasion.  
26. In response to a specific question, the representative of Seychelles stated that there was 
no land tax or other real estate tax.  He noted, however, that a stamp duty of 5% of the value of 
land was levied in the case of sales and transfers of land and other real estate.  A business tax was 
applied to incomes derived from rentals of more than one property.   Previously, a GST charge of 
15% had applied on rents, but this regime was abolished and replaced with the adoption of the 
VAT Act as of 1 January 2013.  From 1 January 2013, under the new VAT regime, a VAT charge of 
15% was applied on commercial rents.   
27. Previously, personal income taxes were levied in the form of social security contributions.  
Employers paid 20% of all required contributions on behalf of the employ ee, while employees only 
had to pay 2.5%.  These required payments were applied, but not limited to:  all salaries and 
wages; allowance, bonus, commission, compensation, gratuity, honorarium, overtime; paid leave; 
payment received by the employee after the empl oyment had ceased, including severance pay and 
end–of–contract payments; the assessed monetary  value of any quarters, board, residence, 
benefits or any other allowance granted to a person whether paid in cash or given otherwise than 
in cash; directors and management fees; management fees paid to an overseas entity, which 
included payments for persons providing services or carrying out functions in Seychelles; and 
non-monetary benefits received by an employee, such as accommodation, a motor vehicle, meals 
and food allowances, and medical treatment.   
28. Since 2010, a withholding-based Personal Income Tax (PIT) was applied on 
domestic-sourced revenue for nationals and reside nt expatriates was introduced, pursuant to the 
"Income and Non-Monetary Benefit Tax Act 2010" (notified in WT/ACC/SYC/26), in order to 
replace the social security contribution.  Pursuant to this new system, the liability was solely on 
the beneficiaries of salaries and not on employer s.  The PIT rate amounted to 15% of the gross 
salary/wage.   
- Foreign Exchange and Payments 
29. The representative of Seychelles said that, as of 1 November 2008, all surrender 
requirements – for the conversion of foreign exch ange earnings into Seychelles rupees (SR) for 
traders and commercial banks that were buying and selling foreign exchange – had been 
eliminated.  
30. In response to a specific question, the representative of Seychelles said that the Central 
Bank of Seychelles (CBS) had charged a 5% commissi on fee on the sale of all foreign exchange 
notes, but that this fee had been eliminated since 1 January 2011.   
31. He added that the CBS did not intend taking up the functions of commercial banks and 
authorized foreign exchange dealers.  The CBS'  policy was to direct traders and importers to 
commercial banks and foreign exchange dealers to meet their foreign exchange needs.  WT/ACC/SPEC/SYC/6 
 
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  32. The representative of Seychelles said that Seychelles' balance-of-payments equilibrium 
had not been restored.  This assessment was shared by the International Monetary Fund (IMF).  He added that Seychelles had signed a two-year Stand-by Arrangement with the IMF on 
1 November 2008.  The IMF continued to provide assistance to Seychelles through the IMF's 
Extended Fund Facility (EFF) scheme.  
- Investment Regime 
33. The representative of Seychelles said that the "Seychelles Investment Act 2010" 
(SIA 2010) (notified in WT/ACC/SYC/26) regulated both foreign and domestic  investment in all 
sectors, except for the cottage industrial production sector.  This Act had repealed and replaced 
the "Investment Code Act 2005" (notified in WT/ACC/SYC/9/Add.1).  He noted that one of the 
Schedules in the repealed "Investment Code Act 2005" had specified certain areas of investment 
reserved for Seychelles' nationals, and other areas where foreigners were required to enter a joint 
venture with Seychelles' nationals.  This 2005 Act had also specified areas of strategic investment, 
which had been subject to government approval.  He stressed that although this Schedule was 
neither applicable, nor in effect, with the re peal of the "Investment Code Act 2005", the 
restrictions, as contained in the Schedule, remained and had been absorbed into policies and other 
pieces of legislation.  The list of reserved and re stricted areas as well as activities of strategic 
investment requiring government approval was attached as Table 12.  He added that this list was subject of an ongoing review.  
34. The "Seychelles Investment Act 2010" provided for the establishment of the Seychelles 
Investment Board (SIB) to promote and facilitate the development of investments.  
The representative of Seychelles added that, in his view, the SIA 2010 also created a transparent, 
legal and administrative investment environment.  The interests of investors relating to fair and 
equitable treatment, the protection of their rights of property and profits, and the continuation of 
activities in strategic or restricted fields were governed in Sections 4 to 9 of Part II of the 
SIA 2010.  Part III of the SIA 2010 provided that investors could obtain assistance from the SIB in 
implementing their investment proposals.  Part III of the SIA 2010 also stipulated that the SIB coordinated action of the private and public sector s in order to assist in the implementation of 
partnership projects.  Part IV of the SIA 2010 also provided for the establishment of an 
Investment Appeal Panel for the review of deci sions made by a public sector agency on any 
investment matter.  Part V dealt with the establishment, objectives, funding and the 
administration of the SIB and the 'Powers of the Minister' under the SIA 2010.  Part VI related to 
the staff and management of the Board and its financial control. 
35. The SIA 2010 also empowered the SIB to enter into international agreements for the 
protection of investments made by citizens abroad and by non-citizens in Seychelles. 
36. Asked to provide further information on the specific criteria applied to approve investment 
projects, the representative of Seychelles noted that the criteria varied from sector to sector and 
were generally of prudential nature and aimed at  protecting health, safety and the environment. WT/ACC/SPEC/SYC/6 
 
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  37. The representative of Seychelles said that, with the adoption of the "Seychelles 
Investment Act 2010", the Seychelles Investment Board (SIB) – previously in charge of screening investment projects – no longer reviewed and approv ed such projects.  Instead, relevant Ministries 
or regulatory agencies reviewed investment pr ojects and granted licenses, based on specific 
technical criteria.  If a project was not approved , the applicant had recourse to existing appeal 
mechanisms under the relevant Ministry or regulatory agency.  In cases where the relevant 
Ministry or regulatory agency had no integrated appeal mechanism, the investor had recourse to 
the appeals mechanism established under Part IV of the SIA 2010 (see also paragraph [34]).  
Following an appeal decision, the applicant had the right to a judicial review.  
38. The representative of Seychelles reconfirmed that to ensure investors, domestic and 
foreign, of legal predictability, Part IV of the "Seychelles Investment Act 2010" provided for the 
establishment of an Investment Appeal Panel for th e review of decisions made by a public sector 
agency with regard to any investment matter (see also paragraph [34]).  
39. The representative of Seychelles added that, under the "International Business Companies 
Act 1994" (notified WT/ACC/SYC/9/Add.1) (IBC Act, as amended), international business 
companies (IBCs) were registered with the Seyche lles International Business Authority (SIBA) as 
limited liability companies, which were exempt from all forms of taxation in order to conduct 
international business activities solely outside of Seychelles.  Over 99,000 of these companies 
were registered in Seychelles within the period 2005-2012 (see Table 1 in Annex 2).  An IBC could 
be incorporated under the IBC Act for any business purpose, as long as it did not contravene the 
requirements of the IBC Act and other relevant legislation.  He stressed that, pursuant to 
Section 5(1)(a) of the IBC Act, an IBC could not carry out business activity in Seychelles.     
40. A Member asked Seychelles to confirm if the international trade in which an IBC would 
engage could be between Seychelles and anothe r country.  The representative of Seychelles 
replied that international trade involving IBCs based in Seychelles would be solely between IBCs 
and other countries.  
41. Asked to provide further clarifications on the provisions governing international trade 
activities of IBCs, the representative of Seychelles reconfirmed that Section 5(1)(a) of the IBC Act 
provided that an IBC was a company that could not carry on business in Seychelles.  He noted, 
however, that Section 5(2) of the IBC Act provided a list of activities that an IBC was entitled to 
perform in Seychelles.  
42. In response to a specific question, the represen tative of Seychelles said that an example of 
a type of international trade activity and transaction of an IBC would be an IBC providing 
accounting services to a pension fund company in Mauritius. 
43. Asked to clarify why Seychelles would host such a company exempt from taxes, the 
r e p r e s e n t a t i v e  o f  S e y c h e l l e s  s a i d  t h a t  I B C s  s h o u l d  b e  s e e n  a s  p a r t  o f  t h e  p o r t f o l i o  o f  p r o d u c t s  
offered by Seychelles as an international financial services centre.  Seychelles strived to remain WT/ACC/SPEC/SYC/6 
 
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  compliant with international standards and with bodies, such as the Financial Action Task Force 
(FATF) and the Organization for Economic Co-operation and Development (OECD).  He added that, since 2009, Seychelles had been listed on the OECD's White List – a list of international financial 
services centres deemed to be transparent.  In  his view, attracting these companies would also 
serve as a catalyst in further improving Seychelles' financial services regulations and structure. 
44. Pursuant to the "Companies (Special Licenses) Act 2003" (CSL Act) (notified 
WT/ACC/SYC/9/Add.1), companies covered under the said Act were considered as tax residents, 
which allowed them to take advantage of Seyche lles' double taxation avoidance agreements.  
These agreements were aimed at avoiding double taxation and preventing fiscal evasion with 
respect to income taxes.  In accordance with the Business Tax Act, a CSL company was liable to 
pay a 1.5% tax on its worldwide taxable income.  He added that, pursuant to Schedule 1 of the CSL Act, a CSL company could, inter alia , operate a business in Seychelles' International Trade 
Zone (SITZ) (activities that could be undertaken in the zone included redistribution, processing, 
light-assembly, manufacturing, and management-export services).  
45. Asked to provide further information on the relationship between IBCs and CSL companies, 
the representative of Seychelles said that an IBC incorporated under the IBC Act could be 
"continued" as a company incorporated in accordance with the CSL Act.  According to Sections 16 
and 17 of the CSL Act, if an IBC was continued as  a CSL company, it was no longer treated as an 
IBC.   
46. Asked about the procedure on how an IBC could be "continued" as a CSL, the 
representative of Seychelles referred to Section 16(1) of the "Companies (Special Licences) Act", 
which governed the relevant procedures and me chanisms to "continue" an IBC as a CSL.  
- State Ownership and Privatization 
47. The representative of Seychelles provided a list of State-owned or State-controlled 
enterprises in Table 2 of Annex 2. 
48. Asked to provide an update on Seychelles' privatization process, the representative of 
Seychelles said that Seychelles had privatised the Compagnie Seychelloise de Promotion Hoteliere; and Eau de Val Rich.  The State continued to hold a 78% share of the Seychelles International 
Mercantile Banking Corporation Ltd. At present,  there were no plans to sell these shares.  
However, the Government may consider doing so in the future.  In response to a specific question, 
he confirmed that foreign nationals were allowed to participate in the privatization process of these 
enterprises under the same terms and conditions as Seychellois nationals. 
49. The representative of Seychelles said that the Seychelles Marketing Board (SMB) had been 
replaced by the Seychelles Trading Company (STC) and was operating as a commercial entity.  
Most of the SMB subsidiary companies had been ei ther sold through public tender or dissolved.  
Asked to provide more detailed information on the privatization process of these subsidiary firms, 
the representative of Seychelles said that a tender had been issued for the former SMB Pasta and WT/ACC/SPEC/SYC/6 
 
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  Snack lines, but no interest had been expressed by potential investors – domestic or foreign.  
These two divisions, which had been the last ones  remaining following the dissolution of the SMB, 
had closed down. Information on the SMB subsidiary companies is provided in Table 3 of Annex 2.  
50. The representative of Seychelles said that the STC and its subsidiary enterprises had no 
monopoly rights on the importation, exportation,  or domestic distribution of any products or 
services, for example, the essential and basic commodities mentioned in 1(b) of Annex 3 of 
document WT/ACC/SYC/8.  The STC would have to fo llow the same procedure as any individual or 
company when importing restricted and prohibited goods listed in Table 7(a) and Table 7(b) of 
Annex 2.  In addition, the STC would also requir e an export permit for any good it exported. 
51. Noting that the representative of Seychelles had stated that the STC did not have a 
monopoly over the supply of any goods or services, no r did it have any preferential credit facilities 
with the Government of Seychelles, some Members noted that it, nevertheless, appeared that the 
STC continued to hold ownership of: a tea factory; an animal feed factory; a Duty Free Shop; 
a slaughterhouse facility; and possibly some agricultural enterprises.  These Members sought 
further clarification as to whether Seychelles would continue to operate these companies as 
State-owned enterprises.   
52. The representative of Seychelles replied that his Government ran the STC, which 
comprised some former SMB divisions, namely: a tea factory; an Airport Duty Free Shop; and a 
toilet paper factory.  The Directors and the CEO of the STC were appointed by the President of 
Seychelles.  The STC was a limited liability company and operated as a normal commercial 
organisation.  
53. A Member asked which, if any, of the STC's firms or operations were subject to the price 
controls provided for in the "Trades Tax Regulations 1997".  The representative of Seychelles 
replied that the "Customs Management (Tariff and Classification of Goods) Regulations 2013" had 
repealed the "Trades Tax (Import Tariff) Regulations 2009", and abolished the price control 
regime. (See "Pricing Policies"). 
54. Concerning the import and distribution of petroleum and petroleum products, the 
representative of Seychelles said that, following substantive economic reforms, a decision had 
been taken to liberalize this sector by abolishi ng, as of January 2010, the monopoly on the import 
and distribution of petroleum and petroleum products granted to the Seychelles Petroleum 
Company (SEYPEC).  Under the new liberalized sy stem, companies were expected to apply for a 
"Storage and Retail of Petroleum Products" licenc e.  In addition, companies would also need to 
apply for an import licence (referred to as "import permit" under national legislation) for petroleum 
products, as these products were considered as hazardous and therefore restricted.  The import 
licence requirement was in place to protect human, animal and plant life.  All imports of petroleum 
products and natural gas were subject to import tariff, VAT and excise tax.  There were no 
exemptions from taxes.  In response to repeated  concerns raised by Members, the representative 
of Seychelles said that there was no ban on new companies entering the market and that, to date, WT/ACC/SPEC/SYC/6 
 
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  no other petroleum company had submitted an application.  While it had no monopoly or special 
privileges, SEYPEC remained the only company importing, storing and distributing petroleum 
products in Seychelles.  Any new company in this sector would be required to follow the 
established rules and regulations and pay all relevant taxes.  In response to a specific question, he 
said that Petro Seychelles Ltd., a national hydrocarbon exploration company, was in charge of oil 
exploration in Seychelles.  He added that the 1998 Seychelles Model Petroleum Agreement was the 
legal basis for Petro Seychelles Ltd. to negotiate with oil exploration companies interested in oil 
exploration in Seychelles.  This Agreement was cu rrently being reviewed with a view to amending 
it.  The amended Agreement would be shared with the Working Party.    
55. The representative of Seychelles reaffirmed that the STC and the SEYPEC had no monopoly 
rights and were operating as commercial entities, nor did they have any preferential treatment by 
the Government, in terms of financing/credit facilities; price controls; and government subsidies.  
56. In response to a specific question, the representative of Seychelles said that State-Owned 
Enterprises were engaged in procurement of goods and services for governmental use, in 
accordance with the "Public Procurement Act, 2008" (notified in WT/ACC/SYC/9/Add.1).  He added 
that the procurement practice of the Government was in accordance with the principles and rules 
of transparency, open-bidding and competition,  pursuant to Parts V and VI of the "Public 
Procurement Act, 2008".  
57. [The representative of Seychelles confirmed th at, from the date of accession, State-trading 
enterprises (including State-owned and State-contro lled enterprises, enterprises with special or 
exclusive privileges, and unitary enterprises) in Seychelles would make any purchases or sales, 
which were not for the Government's own use or consumption, solely in accordance with 
commercial considerations, including price, quality, availability, marketability, transportation and 
other conditions of purchase or sale.  He further confirmed that these State trading enterprises 
would afford the enterprises of other Members adequate opportunity, in accordance with 
customary business practice, to compete for participation in purchases from or sales to Seychelles' 
State enterprises.  The Working Party took note of these commitments.] 
- Pricing Policies 
58. The representative of Seychelles had ackn owledged that, in 1998, the application of 
Seychelles' price control regime on imported good s (however, not on similar domestic products), 
as set out in the "Trades Tax Act 1992" and the "Trades Tax Regulations 1997", had not been in 
conformity with the requirements of Article III of the GATT 1994.  He had stated that his 
Government was willing to undertake all necessary steps to bring its policy and its commercial 
statutes in line with the requirements of the WTO Agreement.  He had also added that draft 
legislation was before the National Assembly for approval which would bring Seychelles' former 
price control regime in line with the requirements of the GATT 1994. 
59. Members had welcomed Seychelles' plan to bring its price control regime in line with the 
WTO Agreement and therefore asked for updated information on the developments since 1997.  WT/ACC/SPEC/SYC/6 
 
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  Based on the information provided in the updated Memorandum on the Foreign Trade Regime 
(document WT/ACC/SYC/9), it appeared that the original system was still in place and there was no indication how the price control regime would be brought into conformity with the national 
treatment provisions of Article III of the GATT 1994.  Members therefore asked Seychelles to 
describe how it planned to eliminate the discriminatory treatment of imported goods in its original 
price control system prior to accession to the WTO.   
60. In response, the representative of Seyche lles confirmed that Seychelles' previous 
discriminatory price control regime, as provided in the "Trades Tax (Import Tariffs) Regulations 
2009", had been eliminated, with the adoption of the "Customs Management (Tariff and 
Classification of Goods) Regulations 2013" (for more information on the status of the "Trades Tax 
Regulations 1997", see Table 11 in Annex 2 and paragraphs [13] and [14]). 
61. Asked to provide a copy of the legislative or  regulatory amendments that had eliminated 
the discriminatory treatment of imported goods in the price control system, the representative of 
Seychelles said that non-application of the pr evious price control system had been in place 
since 2009. The "Customs Management (Tariff and Classification of Goods) Regulations 2013" 
repealed the "Trades Tax (Import Tariff) Regulations 2009", and abolished the price control 
regime.  The new "Customs Management (Tariff and Classification of Goods) Regulations 2013" 
had been submitted to the Working Party (notified in WT/ACC/SYC/28).    
62. The representative of Seychelles reaffirmed that the Price Control Unit (a separate unit 
within the Ministry of Finance, Trade and Invest ment), which had implemented the previous price 
control system, had been dismantled, in line with  the non-application of the price control system 
since 2009.  He further noted that the "Trades Tax Act 1992" had been repealed and replaced by 
the "Customs Management Act 2011", as of July 2012.  The new Act contained no provisions on 
the implementation of a price control system.  He noted, however, that any price control measures 
that would be introduced in the future would be applied in a WTO-consistent fashion, including by 
taking account of the interests of importing and exporting WTO Members as provided for in Articles 
III:4 and III:9 of the GATT 1994, and with respec t to Article VIII of the General Agreement on 
Trade in Services (GATS) and Article 4 of the WTO Agreement on Agriculture.   
63. [The representative of Seychelles confirmed that it currently did not apply price control 
measures. He further confirmed that, upon acce ssion, any price control measures introduced 
would be applied in a WTO-consistent fashion, including by taking account of the interests of importing and exporting WTO Members as provided for in Articles III:4 and III:9 of the 
GATT 1994, and with respect to Article VIII of the General Agreement on Trade in Services (GATS) 
and Article 4 of the WTO Agreement on Agricult ure. The Working Party took note of these 
commitments.] 
- Competition Policy 
64. The representative of Seychelles said that, in his view, the "Fair Competition Act 2009" 
(notified in WT/ACC/SYC/10/Add.2), ensured that business entities were not hindered by WT/ACC/SPEC/SYC/6 
 
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  anti-competitive practices in their respective markets and that the benefits derived from effective 
competition were sustained.  He added that, pu rsuant to the "Consumer Protection Act 2010" 
(notified in WT/ACC/SYC/9/Add.1), the activities of businesses were monitored in order to ensure 
that they did not partake in unfair trading practices.  This Act was aimed at increasing consumer 
welfare by ensuring that the market was fair, acce ssible, efficient, sustai nable and responsible.  
It also aimed at improving consumer awareness. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
- Powers of Executive, Legislative an d Judicial Branches of Government 
65. The representative of Seychelles said that executive power was vested in the President 
and was exercised in accordance with the Constitution of Seychelles.  The President was the Head 
of State, Head of Government and Commander-in-Chief of the Armed Forces.  He was elected 
directly by the citizens of Seychelles for a five-year term, which could be renewed twice.  
The President presided over the Cabinet, which was responsible for advising the President 
regarding Government policy.   
66. Legislative power was vested in the National Assembly.  The National Assembly passed 
bills that had been approved by the President.  The Assembly consisted of 34 members.  
Twenty-five were elected directly by the citizens of Seychelles, which equalled the number of 
electoral areas.  The remaining nine were electe d on the basis of proportional representation.  
The Assembly also served for a five-year term. 
67. The representative of Seychelles added that th e Ministry of Finance, Trade and Investment 
was responsible for formulating and implementing trade, investment and economic policies.  
He further noted that the Department of Natural Resources was responsible for formulating 
agricultural policy, and the Department of Indust ry for formulating industrial policy.  All these 
policies were formulated in coordination with the Ministry of Finance, Trade and Investment.  
An independent Central Bank supervised the ba nking system and managed the money supply.   
68. Asked to outline the hierarchy of laws, the representative of Seychelles said that the 
Constitution was followed by various Acts (Statutes) of the National Assembly, and then by 
Regulations (Statutory Instruments).  The President had the power to issue Decrees.   
69. In response to a specific question, the representative of Seychelles said that Regulations 
were based and derived from legislation, which was enacted by Parliament.  He added that 
Seychelles had three co-equal branches of Government, namely: the Executive, the Legislature 
and the Judiciary.  A Regulation was a Statutory Instrument (S.I.), initiated by a department in the 
Executive branch of the Government with competent jurisdiction.  Regulations were prepared and 
enacted based on the following procedure: (1) A department in the Executive branch of the 
Government would identify that an implementing  regulation was needed to better implement an 
adopted law; (2) The same department would prepare and submit a memorandum to the relevant 
Minister in charge; (3) Upon the Minister's approval, the Minister would submit the memorandum WT/ACC/SPEC/SYC/6 
 
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  to the Cabinet of Ministers for their informatio n and approval; (4) Upon the approval by the 
Cabinet of Ministers, the Minister in charge woul d send the Memorandum to the Attorney General's 
Office to have the relevant implementing regulation drafted; (5) The Attorney General's Office 
would draft the relevant regulation and submit it to  the Minister in charge for review and approval; 
(6) Upon approval, the Minister would sign the im plementing regulation and send it back to the 
Attorney General's Office for publication in the Official Gazette; and finally (7) Upon publication in 
the Official Gazette, the Regulation would become legally binding. 
 
70. In response to a specific question, the represen tative of Seychelles said that in the event 
that a law, upon which a regulation or decree was issued, was amended, the respective regulation 
or decree was also thereby amended.  
71. The representative of Seychelles said that pu rsuant to the 1979 Constitution, the President 
was empowered to issue decrees.  However, this authority was withdrawn and not retained in the 
1993 Constitution.  All laws, including decrees, that were issued under the previous Constitution, 
namely the 1979 Constitution, that were not inconsistent with the 1993 Constitution were 
retained, pursuant to paragraph 2 of Schedule 7 of  the 1993 Constitution.  He confirmed that all of 
Seychelles' laws and statutory instruments, includin g decrees, would be consistent with Seychelles' 
international treaty obligations.  
72. Pursuant to Article 119 of the Constitution, the Judiciary consisted of the Court of Appeal 
of Seychelles (the highest Seychelles court); the Supreme Court of Seychelles; and other 
subordinate courts or tribunals established pursuant to Article 137 of the Constitution.  
The Judiciary was independent.  He added that legal and natural persons had the right to appeal 
judgments, directions, decisions, administrative de cisions, declarations, decrees, writs or orders.  
Appeals could be filed within 14  days.  Decisions of departments/ministries could be appealed to 
the relevant Minister.  An application for judicial review of a Minister's decision should be 
submitted to the Supreme Court.  The subsequent Supreme Court decision could be appealed to 
the Court of Appeal.  Decisions of the Court of Appeal entered into force on the date they were 
delivered. 
73. Asked to describe the process that would be used to ratify Seychelles' WTO accession 
package, the representative of Seychelles said that in line with the domestic ratification process, the WTO accession package would be submitted to the National Assembly for ratification.  
74. [The representative of Seychelles confirmed th at from the date of accession Seychelles' 
laws would provide for the right to appeal administrative rulings on matters subject to 
WTO provisions to an independent tribunal in conformity with WTO obligations, including those set 
out in Article X of the GATT 1994, Article 23 of the WTO Agreement on Subsidies and 
Countervailing Measures, Article 11 of the WTO Agr eement on Implementation of Article VII of the 
GATT 1994, Article 62 of the WTO Agreement on Trade-Related Aspects of Intellectual Property 
Rights and Article VI of the GATS.  The Working Party took note of this commitment.] WT/ACC/SPEC/SYC/6 
 
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  - Authority of Sub-Central Governments   
75. The representative of Seychelles said that there was only one Central Government in 
Seychelles.  Therefore, no local authorities exis t e d .   I n  r e s p o n s e  t o  a  s p e c i f i c  q u e s t i o n ,  t h e  
representative of Seychelles further confirmed that no decisions regarding taxes, tariffs regulations 
were taken at district level.  He added that even the inner islands had no jurisdictions over, for 
example, taxes, tari ffs and regulations. 
76. [The representative of Seychelles confirmed that sub-central authorities had no 
autonomous authority over issues of subsidies, taxation, trade policy, or any other measures 
covered by WTO provisions.  He confirmed that the provisions of the WTO Agreements, including 
Seychelles' Protocol, would be applied uniformly throughout its Customs territory and other 
territories under its control, including in regions engaging in border trade or frontier traffic, special 
economic zones, and other areas where special regimes for tariffs, taxes and regulations were 
established.  He further confirmed that when apprised of a situation where WTO provisions were 
not being applied or were applied in a non-uniform manner, the central authorities would act to 
enforce WTO provisions without requiring affected parties to petition through the Courts. 
The Working Party took note of these commitments.] 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 77. The representative of Seychelles said that domestic and foreign individuals and firms, 
located in Seychelles, had to register as a sole trader, private limited company or partnership with 
the Registrar General's Office in Seychelles.  Normally this process took one working day, and was automatic if the requirements outlined in Part II and Part III of "Companies Ordinance 1972", had 
been met. He further added that companies could register online, under: 
https://eservice.egov.sc/BizRegistration/WebB usinessRegsitration.aspx, to expedite the 
registration process.  This registration requirement was mandatory for all companies physically 
operating (established) in Seychelles, as set out by the "Companies Ordinance 1972", was 
necessary for companies to be recognized under Se ychelles' law.  Pursuant to the "Licences Act 
2010", before engaging in import-related activities, importers physically operating in Seychelles 
had to register and would need to apply for a business activity licence to the Seychelles Licensing 
Authority (SLA), which was an autonomous body administered by a Board of Directors under the 
Ministry of Finance, Trade and Investment.  An application to the Seychelles Investment Board 
(SIB) was not required. For example, a company ba sed in the territory of any member importing 
goods in Seychelles is not required to obtain a licence or register in Seychelles as long as they are 
not physically operating in Seychelles.  
78. In light of the adoption of the "Licences Ac t 2010", the representative of Seychelles noted 
that:  (i) the regulations of the "Licences Act 1986", as specified in Part II of the Schedule in the 
"Licences Act 2010", were still in effect; (ii) the "Licences (Ame ndment) Act 1998" (notified in 
WT/ACC/SYC/9/Add.1) was no longer in effect; (iii) the "Licences (Public Omnibus) Regulations WT/ACC/SPEC/SYC/6 
 
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  2008" (notified in WT/ACC/SYC/9/Add.1) were still in effect; and (iv) the "Licence (Trade) 
Regulations 1987" (notified in WT/ACC/SYC/10/Add.1) remained in effect.  He added that a licence for engaging in exportation was not required.   
79. In response to a specific question, the repres entative of Seychelles confirmed that when 
the "Licences Act 1986" was repealed and replaced by the "Licences Act 2010", various regulations 
remained valid through a 'savings clause' under the "Licences Act 2010".  The following regulations 
remained in force: 
 Regulations of the Licences Act 1986, as specified in Part II of the Schedule in the 
Licences Act 2010: 
o Licences (Accommodation, Catering and Entertainment Establishments) 
Regulations, 2001 (notified in WT/ACC/SYC/43); 
o Licences (Manufacturing) Regulations, 1999 (notified in WT/ACC/SYC/43); 
o Licences (Liquor and Outdoor Entertainment) Regulations, 1998 (notified in 
WT/ACC/SYC/43); 
o Licences (Diving Business) Regulations, 1991 (notified in WT/ACC/SYC/41) 
o Licences (Miscellaneous Services) Regulations, 2000 (notified in 
WT/ACC/SYC/41); 
o Licences (Petroleum Storage and Sa le) (Amendment) Regulations, 2012 
(notified in WT/ACC/SYC/34); 
o Licences (Casino) Regulations, 1987 amended 1994 (notified in 
WT/ACC/SYC/40); 
o Licences (Gaming Machines) Regulations, 1994 (notified in 
WT/ACC/SYC/41); 
o Licences (Games of Chance) Regulations, 1994 (notified in 
WT/ACC/SYC/43); 
 the Licences (Public Omnibus) Regulations 2008 (notified in 
 WT/ACC/SYC/9/Add.1); 
 Licences (Trade) Regulations, 1987, amended in 1992 (notified in 
 WT/ACC/SYC/10/Add.1 and WT/ACC/SYC/43). 
80. The representative of Seychelles reaffirmed th at SLA business activity licences were not 
issued for the importation or exportation of specific goods, but for specific activities related to trade, including the import of goods destined for commercial purposes.  Thus, the SLA only issued 
business activity licenses for activities listed in Schedule 1 of the "Licences Act 2010", and not 
import licences (referred to as "import permits" under national legislation), which were issued by 
other relevant authorities (see "Quantitative restrictions").  He also reaffirmed that the same 
registration with the Registrar General's Office in Seychelles and the same application procedures 
for SLA business activity licenses applied to domestic and foreign individuals and firms.  
In response to a specific question, he replied that domestic production businesses also had to 
acquire SLA business activity licenses, except for businesses in the informal sector, such as in the WT/ACC/SPEC/SYC/6 
 
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  cottage industrial production sector.  The purpose of SLA business activity licenses was to ensure a 
minimum standard for the protection of public safety and hygiene; national security; and the 
environment, in accordance with Article VIII of the GATT 1994.  
81. As set out in Schedule 1 of the "Licences Act 2010", SLA business activity licenses granted 
domestic and foreign businesses the right to:  (i) import, wholesale and retail; (ii) import and 
wholesale; (iii) import and retail; (iv) wholesale only; (v) retail only; (vi) manufacture; 
(vii) conduct bottling; (viii) produce liquor; (ix) import and retail motor vehicles; (x) store and 
retail petroleum products.   
82. No separate business activity licence would be required if the importation was considered 
to be for own consumption.   
83. Although Article 8(c) of the "Licences Act 2010"  provided that licence applications should 
be dealt with within 14 days of receipt, in practice a licence could be issued within three working 
days if all required documents were available.  On  average, the approval of applications took ten 
working days.  The fee for a five-year business activity licence (import/retail/wholesale) issued by 
the SLA amounted to SR1,200, per activity.  
84. A Member enquired whether Seychelles had considered introducing alternative and 
potentially less burdensome import procedures for the import of goods for retail or wholesale.  
In response, the representative of Seychelles said that the business activity licence regime 
governing import, retail and wholesale was being revised.  Under the new system, a licensee 
engaged in two or more business activities would re quire only one licence, i.e. import only; retail 
only; wholesale only; import and retail; import and wholesale; import, retail and wholesale.  
He also added that, while under the current system, a fee was charged for each business activity, 
this would no longer be the case under the new sy stem.  Instead, there would be a fee applicable 
for each licence.  For example, the fee for a "wholesale only"-business activity licence would 
amount to SR1,200, while the fee for an "import and wholesale"-business activity licence would 
amount to SR2,400.  He further confirmed that his Government would submit the revised fee list 
to the Working Party shortly.  More information on the licence fees currently still in place is 
presented in Table 5.3 in Annex 2. 
85. Asked to provide more information on the criteria applied to acquire a business activity 
licence for the purpose of importation, the representative of Seychelles said that the applicant 
should not be less than 18 years old; the goods that would be imported and sold had to be newly manufactured (no used or second-hand goods could be imported or sold, unless specifically 
specified in the licence); and, storage facilities th at would be used by the importer had to satisfy 
standard requirements, as specified under the "Public Health Act" (notified in 
WT/ACC/SYC/9/Add.1), the Fire Regulations and the "Environment Protection Act" (notified in 
WT/ACC/SYC/9/Add.1).  The purpose of this requirement was to protect human, animal and plant 
life.  He added that an application could be reje cted if the applicant was less than 18 years old, 
and storage facilities did not meet the prescribed  Health, Safety and Environment Regulations.   WT/ACC/SPEC/SYC/6 
 
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  86. In response to concerns raised by Members, the representative of Seychelles stated that 
Seychelles' licensing system was neither designed, nor acted to impede the right to import and export.  In his view, the business activity licensing system was in accordance with Article VIII of 
the GATT 1994, i.e. it was used for health, safe ty, administrative and statistical purposes.  
87. Manufacturers did not require a separate licence to import raw materials.  For example, a 
construction company would have a licence for construction and would be able to import materials 
to carry out its licensed activity.  However, if the company decided to sell construction materials to 
legal or natural persons, a SLA business activity licence would be required, which would grant the 
right to import and sell the materials.   
88. The representative of Seychelles said that Seychelles' business activity licensing system, 
granting the right to import, was not intended to restrict the quantity or value of imports.  Asked to clarify whether the purpose of Seychelles' import licence requirement related to 
administrative requirements for taxation and cons umer protection or to "revenue purposes", the 
representative of Seychelles said that, in his view, taxation included revenue purposes.   
89. In response to follow-up questions, the representative of Seychelles stated that in the case 
of Seychelles, the business licence requirement related to consumer protection, not revenue 
purposes.  He noted that the cost of a business licence, such as for importation, was 
approximately USD20 per year.  This amount reflected the cost of services rendered.  In his view, 
this was in conformity with Article VIII:1(a) of the GATT 1994.   
90. In response to a specific question, the representative of Seychelles said that a business 
activity licence for importation could be granted in isolation of a business activity licence for 
distribution, in accordance with the Schedule of  the "Licences (Trade) Regulations 2012" (notified 
in WT/ACC/SYC/34).  He also reaffi rmed that the business activity licence requirement only applied 
to entities physically present (established) in Seychelles, and did not apply to those outside 
Seychelles engaged in importation. 
91. The representative of Seychelles replied that, pursuant to Article 9(4) of the "Licences 
Act 2010", complaints on certain activities would warrant action against a licensee, including 
activities that (i) endangered human, animal and pl ant life; (ii) promoted deceptive or fraudulent 
practices; (iii) affected public morals negatively; and (iv) limited the protection of national 
treasures of artistic, historic or archaeological value.  In such cases, the SLA could either 
(i) suspend the licensee for a period of time to comply with the corrective instructions; or (ii) in exceptional cases, revoke the licence.  Prior to any action against the licensee, the licensee had 
the opportunity to defend himself/herself before the Licensing Board.  In cases where a new 
application for a business activity licence (import/wholesale/retail) was not approved, the SLA 
would provide the importer automatically with an explanation, in writing, on the reasons for 
rejecting the application.   WT/ACC/SPEC/SYC/6 
 
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  92. In the event that an applicant or licensee was dissatisfied with the Board of Directors' 
decision concerning a licence application or any other licence-related matter, the applicant/licensee 
could appeal to the Licensing Appeals Board.  
93. Concerning the SLA's Appeals Board, the representative of Seychelles said that the Board 
consisted of a chairperson, a representative of th e Attorney General, a representative of the Fair 
Trading Commission, and a representative of a non- governmental organization (NGO) representing 
the private sector.  The role of the Fair Trading Commission was to ensure fair competition and the 
protection and enforcement of consumer rights.  The independent NGO – the National Consumer 
Protection Forum (NATCOF) – represented the private sector, as it was felt that such 
representation would serve the interest of appe llants by improving transparency.  NATCOF was 
made up by individuals from the private and pub lic sector.  Any participant at the NATCOF Annual 
General Meeting (AGM) had the right to put himself/herself up for election, and those with the 
highest number of votes were elected to the NATC OF Board.  The NATCOF nominated one of its 
NATCOF Board members, as a representative to part icipate in the Appeals Board.  To ensure that 
there would be no conflict of interest between the NATCOF representative (private/public sector) 
and the licence applicant, who could be a potential competitor, SLA's Appeals Board members had 
to make a declaration before the Public Ethics Commission prior to their appointment, pursuant to 
the "Public Officers' Ethics Act 2008" (notified in WT/ACC/SYC/22).  If a conflict of interest would 
arise, the person would have to step down from  the decision-making process.  Decisions of the 
Appeals Board could be appealed to a judicial court, i.e. the Supreme Court, in line with his/her Constitutional rights.    
94. Asked to explain how the licence fees for the different business activities were determined, 
the representative of Seychelles replied that licence fees were determined on the basis of 
administrative costs incurred for issuing a licence (volume of documentation; requirement for 
records and inspections; etc.).   For example,  the fee for a retail business activity licence 
amounted to SR1,200 and was valid for five years, the same applied to wholesale and import 
licenses respectively, while the licence fees for tour operator licenses or travel agent licenses 
amounted to SR2,000 (also valid for five years).  In his view, this did not constitute a trade 
restriction.  More information on licence fees are presented in Table 5.3 in Annex 2. 
95. In response to a question concerning items 20 and 21 of Part I of the Schedule attached to 
the Licences Act 2010, the representative of Seychelles said that the "Pesticides Control Act (1996)" (notified in WT/ACC/SYC/9/Add.1) regulated the manufacture, distribution, use, storage 
and disposal of pesticide.  He added that for the importation and distribution of pesticides, the 
criteria specified in Sections 12 to 18 of the "Pesticides Control Act (1996)" applied.  Prior to the 
issuance of a licence, prospective licensees were required to register with the Pesticide Board.  
He further noted that the criteria applied for applicants of business activity licenses 
(import/retail/wholesale) were specified in Table 8 of Annex 2.  While the fee for a business 
activity licence (import/retail/wholesale) amounted to SR1,200 and was valid for five years (giving 
the importer the right to import an unrestricted am ount of goods during the validity period), the WT/ACC/SPEC/SYC/6 
 
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  fee for a "Dealer in Pesticide Licence" amounted to SR1,050 and was valid for one year.  
In response to a specific question, the representative of Seychelles said that the current list of approved pesticides in Seychelles contained only imported pesticides, as currently no pesticides 
were produced in Seychelles.  Section 9 of the Pesticides Control Act provided importers with the 
right to submit new substances for registration and addition to this list.  He added that the 
Pesticides Control Act set out that, importers who registered new substances had to provide 
information on any restrictions that may be in force in the country of origin.  He noted, however, 
that based on the new licensing fees, the fee for a "Dealer in Pesticide Licence" had also been set 
at SR1,200 (see Table 5.3 in Annex 2).   
96. A Member noted that item 23 of Part I of Sche dule 1 of the "Licences Act 2010" stipulated 
a requirement for a business activity licence for the storage and retail of petroleum products, and 
enquired whether this business activity licence included the right to import or whether a separate 
business activity licence for the purpose of import ation would be required, as per item 21 of the 
same Schedule.  In response, the representative of Seychelles confirmed that a separate business 
activity licence for the purpose of importation would be required.  
97. Asked to describe the aspects of Seychelles' im port licensing regime that were in conflict 
with the WTO Agreement on Import Licensing, the representative of Seychelles said that he was 
not aware of any such conflicts.  He noted th at the issuance of an import licence was not 
d e p e n d e n t  o n  a  f o r e i g n  e x c h a n g e  a l l o c a t i o n  b y  a n y  b a n k  i n  o r  o u t s i d e  o f  S e y c h e l l e s .   A s  t h e  
Government of Seychelles did not impose any import quotas, the issuance of an import licence was not dependant on any product-specific quota allo cation. He added that, currently, no licensing 
requirements were implemented that restricted trade with the aim to protect Seychelles' balance 
of payments. 
98. [The representative of Seychelles confirmed th at from the date of accession, Seychelles 
would grant any natural or legal person, regardless of physical presence or investment in 
Seychelles, the right to be the importer of record of any product allowed to be imported into 
Seychelles, at any level of distribution, and that its laws and regulations relating to the right to 
trade in goods and all fees, charges or taxes levied on such rights would conform fully with its 
WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994, Article III of 
the GATS, and Article 63 of the TRIPS Agreement.  He  also confirmed that full rights to import and 
to export would be granted in a non-discriminatory and non-discretionary manner from the date of accession, and any requirements for commercial registration or application for the right to import 
or to export would be for Customs purposes only , would not require investment in Seychelles nor 
confer the right to distribute there, and would not constitute a barrier to trade in so far that the 
natural or legal person was not physically established in Seychelles.  The Working Party took note 
of these commitments.] WT/ACC/SPEC/SYC/6 
 
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  A. IMPORT REGULATIONS 
- Ordinary customs duties [A revised offer on goods was circulated 14 May 2013 (see notice in document 
WT/ACC/SPEC/SYC/2/Rev.5).] 
99. The representative of Seychelles said that Seychelles' tariff nomenclature was provided in 
the Statutory Instrument (S.I.) No. 8 of 2013  of the "Customs Management (Tariffs and 
Classification of Goods) Regulations, 2013" (notified in WT/ACC/SYC/28).  The nomenclature 
provided for the classification of goods imported or exported, as well as for the application of 
duties, taxes and levies payable, in accordance with international or regional agreements, where 
applicable and to which Seychelles was a party. 
100.  The representative of Seychelles said that Seychelles applied the HS 2007 tariff 
nomenclature.  Further details on the applied tariff rates are presented in Table 4.  
Table 4:  Tariff Structure (as of 28 February 2013)  
 
Applied Customs Tariffs 
Import duty rate (%) 0 0-5 5-10 10-15 15-20 20-25 > 25 Specific rate Total 
Number of tariff lines 4,614 109  4  95 0 367 194 128 5,511  
% of total tariff lines  83.72 1.98 0.07 1.72 0 6.66 3.52 2.32 100  
 
101.  He added that Seychelles would prepare concordance tables to enable Members to track 
changes in HS tariff codes from, for example, HS 2002 to HS 2007.  The transposition from 
HS 2002 to HS 2007 had been assisted by the COMESA Secretariat.  He added that his 
Government would provide import data by tariff lin e and a list of countries of origin for either: 
(i) the most recent three years available; or (ii)  any other recent representative period, in the 
HS 2002 nomenclature system.  
- Other duties and charges  
102.  The representative of Seychelles said that Seychelles applied other duties and charges 
(ODCs) to its imports.  These ODCs were specific.   
103.  Some Members requested more information on the ODCs that were currently imposed.  
The same Members also enquired whether the ODCs listed in Seychelles' initial goods offer were the ones currently applied or those to be in place upon accession to the WTO.  A Member noted 
that the ODCs notified in Seychelles' initial goods offer were actually ad valorem  (see document 
WT/ACC/SPEC/SYC/2/Rev.1).   
104.  Previously, the representative of Seychelles said that other duties and charges were 
imposed on containers (plastic/pet bottles and cans), motor vehicles, satellite dishes, and poultry.  
He reaffirmed that the ODCs applied to imports we re specific.  He further noted that Seychelles' 
initial goods offer together with the ODCs, which were currently applied, provided for the 
application of the COMESA Community Levy of 1%.  All ODCs incorporated in Seychelles' offer WT/ACC/SPEC/SYC/6 
 
- 25 - 
 
  were applied, except for the COMESA Community Levy of 1%.  In response to a specific question, 
the representative of Seychelles said that, in his view, all ODCs, which were currently applied, were in accordance with Article II.1(d) of the GA TT 1994, and did not relate to Article VIII, as they 
were not charged for services rendered.   
105.  In response to a specific question, the representative of Seychelles replied that Seychelles 
did not apply the COMESA Community Levy.  He also  said that he did not consider the COMESA 
Community Levy a tariff.  He further noted that  the COMESA Customs Union (CU) was still being 
established.  Seychelles had, therefore, not yet joined.  He further confirmed that the accession 
sequence of Seychelles was, first to accede to the WTO, and thereafter, to the COMESA CU.  
Pursuant to Article 45 of the COMESA Treaty , the COMESA CU was a binding obligation. 
106.  Some Members requested Seychelles to make a commitment to bind all other duties and 
charges in its customs tariff at "zero" in accord ance with the requirements of Article II:1(b) of 
the GATT 1994.   
107.  Previously, the representative of Seychelles noted that Article II.1(b) of the GATT 1994 
provided for the application of other duties and charges.  His Government would therefore not bind 
its other duties and charges at "zero".  He co nfirmed, however, that Seychelles would, upon 
accession, bind all its other duties and charges at the levels indicated in Seychelles' goods offer.  
108.  Although Members took note of Seychelles' st atements with regard to the application of 
other duties and charges for a limited number of goods, the same Members continued to 
encourage Seychelles to bind its other duties and charges, upon accession, at zero, within the meaning of Article II:1(b) of the GATT 1994.   
109.  In response, the representative of Seychelles noted that his Government was reviewing its 
applied ODCs, taking account of Members' concerns and domestic requirements and specificities. 
110.  The representative of Seychelles said that his Government was committed to preserve to 
WTO accession best-practices.  As a result of the review of its applied ODCs, the representative of 
Seychelles confirmed that, upon accession, all OD Cs would be removed and bound at zero.    
111.  [The representative of Seychelles confirmed that, upon accession, Seychelles would bind 
all Other Duties and Charges in its Schedule of Concessions and Commitments for Goods at zero, 
pursuant to Article II:1(b) of the GATT 1994.  The Working Party took note of this commitment.] 
- Tariff rate quotas, tariff exemptions 
112.  The representative of Seychelles said that Seychelles did not currently apply any tariff 
quotas, but reserved the right to implement tariff quotas in the future.  Seychelles would ensure, 
however, that any future tariff quotas woul d comply with the relevant WTO provisions. 
113.  Some Members asked Seychelles to provide more information on the goods that were 
exempted for reasons of national interest, pursuant to Part XV of the "Trades Tax Regulations", WT/ACC/SPEC/SYC/6 
 
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  and to clarify whether such exemptions were limited to imports made under Government 
authorization. 
114.  The representative of Seychelles replied that certain goods could be exempted for reasons 
of national interest.  Such exemptions were, however, approved by order published in the Official 
Gazette and were only applicable to a class or category of persons.  Imported goods, which had 
been exempted for reasons of national interest, had included construction materials and heavy 
plants associated with building of infrastructure such as: roads; public schools; low cost housing 
estates; public jetties and piers.  In addition, medical equipment, which was essential for providing 
public and private health services, had also been exempted.  According to him, these goods had 
been exempted in the past because they provided collective benefits to the population and/or they 
contributed to the development of the country as a whole.  He noted that although Part XV of the "Trades Tax Regulations 1997" had not been repealed yet, work was in progress to amend the 
"Trades Tax Regulations 1997", including Part XV, and adopt it as an implementing regulation 
under the "Customs Management Act 2011" (CMA 2011) (for more information on 
effective/repealed "Trades Tax Regulations 1997", see also paragraphs [13] and [14], and Table 
11 in Annex 2). 
115.  [The representative of Seychelles confirmed that Seychelles did not currently apply tariff 
rate quotas.  He further confirmed that from the date of accession, any changes in the application 
of tariff quotas and tariff exemptions in Seychelles would be undertaken in a transparent and 
consultative manner. He also confirmed that any im port tariff rate quota, introduced in the future, 
would be applied and administered in a manner consistent with the GATT 1994 and other 
WTO Agreements, including the Agreement on Impo rt Licensing Procedures and the Agreement on 
Agriculture.  The Working Party took note of these commitments.] 
- Fees and charges for services rendered 
116.  The representative of Seychelles said that the Customs Department was undergoing 
institutional and procedural reforms.  He noted that, as part of the reform process, his 
Government was preparing a list containing all fees and charges applied "on or in connection with importation and exportation", as provided for by Article VIII of the GATT 19 94.  He added that a 
schedule (list) of fees and charges, as provided in the "Revenue Administration (Fees) Regulations 
2011" (notified in WT/ACC/SYC/22) had been reproduced in Table 5 in Annex 2.    
117.  The representative of Seychelles reaffirmed that Table 5 in Annex 2 contained all fees and 
charges applied to imports and exports.   It incl uded, for example, fees and charges for licensing; 
storage; documentation and inspection; customs fees; port and harbour dues; stamp duties and 
IP-related registration fees. 
118.  [The representative of Seychelles confirmed that Seychelles would, from the date of 
accession, ensure that any fees and charges for services rendered, imposed on or in connection 
with importation and exportation or introduced in the future, would be applied in conformity with 
the relevant provisions of the WTO Agreement, in  particular Articles VIII and X of the GATT 1994. WT/ACC/SPEC/SYC/6 
 
- 27 - 
 
  He further confirmed that, from the date of a ccession, all laws and regulations regarding the 
application and level of any such fees and charges would be published. Further, upon receipt of a written request of a concerned Member, Seychelles would provide to that Member information on 
the revenue collected from a specific fee or charge imposed on or in connection with importation 
and exportation and on the costs of providing th e associated services.  The Working Party took 
note of these commitments.] 
- Application of internal taxes to imports 
119.  The representative of Seychelles said that bo th domestically-produced and imported goods 
were subject to the Value Added Tax (VAT) of 15% in accordance with the "VAT Act 2010" 
(notified in WT/ACC/SYC/27) (see also paragraph [15].  He noted that the new VAT regime had 
replaced the previous Goods and Services Tax (GST ) regime.  He further confirmed that VAT also 
applied to services, except for those exempted under the "Value Added Tax (Amendment of 
Schedules) Regulations 2012" (notified in WT/ACC/SYC/34).  
120.  The representative of Seychelles said that, under the VAT regime, VAT was not imposed on 
the items, as provided in the list of VAT exemptio ns, provided in Table 10 of Annex 2 (in line with 
the "Value Added Tax (Amendment of Schedules) Regulations 2012").  He noted that although the 
2012 Regulation was currently in force, the said Regulation was currently being reviewed to amend 
it.  All VAT exemptions would be contained and governed by the new, amended "Value Added Tax 
(Amendment of Schedules) Regulations 2013", which was yet to be adopted.   
121.  In response to a specific question, the representative of Seychelles confirmed that, unless 
a good was explicitly exempted under the "Value Added Tax (Amendment of Schedules) 
Regulations 2012", it was subject to a 15% VAT-charge, when sold on the domestic market.  
The new Point of Sales (POS) system ensured that g oods sold domestically were taxed accordingly.  
He further noted that regular tax audits and spot-checks were undertaken by the Seychelles 
Revenue Commission (SRC) to ensure compliance. 
122.  In response to a specific question, the representative of Seychelles said that the threshold 
for businesses required to register for VAT was currently SR5,000,000 on annual turnover. 
However, businesses with an annual turnover below the stipulated threshold were entitled to 
register on a voluntary basis.  
123.  A Member asked Seychelles to clarify whether VAT was also applied to exports; and 
whether VAT was imposed on imported inputs in production processes and rebated when the 
finished products were exported.  In response, the representative of Seychelles said that the VAT 
was not imposed on exports.  Imported inputs in  the production process were exempted from the 
VAT, if the manufacturer could certify that 85% of the goods produced would be destined for 
export (in accordance with the "Value Added Tax (Amendment of Schedules) Regulations, 2012" 
and the draft "Value Added Tax (Amendment of Schedules) Regulations 2013").  He added that the 
list of goods exempted from VAT could be amended by the Government.  WT/ACC/SPEC/SYC/6 
 
- 28 - 
 
  124.  In response to a specific question, the repr esentative of Seychelles said that data 
concerning the gross VAT collection for the period 1 January 2013 to 27 June 2013 for both domestically-produced and imported goods is provided in Annex 1 of WT/ACC/SYC/44.  Data on 
VAT collection for the entire tax year 2013 would only be available at the end of February 2014. 
125.  A Member asked whether additional customs duties were applied on: alcoholic beverages; 
tobacco; soft drinks; or petroleum products, in addition to the 15% VAT.  The representative of 
Seychelles confirmed that these products were su bject to customs duties, in accordance with the 
"Customs Management (Tariffs and Classifications of Goods) Regulations, 2013" (notified in 
WT/ACC/SYC/28). 
126.  The representative of Seychelles added th at, pursuant to the "Excise Tax Act 2009", 
Seychelles applied an excise tax on: fuel; vehicles; alcohol; tobacco and tobacco products (see Table 6 in Annex 2, for a complete list of products subject to excise tax).  The excise tax applied to 
both domestic and imported products equally.  He added that excise tax was collected at the point 
of importation for imported goods and at the point of manufacture/production for domestically 
produced-goods.  
127.  The representative of Seychelles stated that in  his view, with the implementation of VAT in 
January 2013, his Government had reformed its ta xation system and brought it into conformity 
with the national treatment provisions of Article III of the GATT 1994.  He added that his 
Government would continue to ensure that Seychelles' taxation regime was in line with 
international best standards, through International Monetary Fund (IMF) and World Bank assisted reform programmes.  
128.  [The representative of Seychelles confirmed th at, from the date of accession, Seychelles 
would apply its domestic taxes in a non ‑discriminatory manner to imports regardless of country of 
origin and to domestically-produced goods in compliance with Articles I and III of the GATT 1994, 
and in accordance with WTO Agreements, includin g the Agreement on Agriculture, the Agreement 
on Subsidies and Countervailing Measures.  The Working Party took note of this commitment.] 
- Quantitative import restrictions, incl uding prohibitions, quotas and licensing 
systems 
129.  The representative of Seychelles said that a number of products were banned from 
importation for reasons related to national security, environmental protection, public morals, 
health and safety, or because the goods in question were banned by relevant international conventions or protocols such as the Convention on International Trade in Endangered Species 
(CITES) and the Montreal Protocol.  The list of banned products included, inter alia , arms and 
ammunition; camouflaged apparel; automotive bodi es; left-hand drive vehicles; hides, skins and 
fur skins; and palm plants.  Goods were banned, unless imported for reasons of national interest 
by the Government of Seychelles.  Import prohibitions are listed in Table 7(a) of Annex 2.  
In response to a specific question, he said that all of the goods listed in Table 7(a) were also WT/ACC/SPEC/SYC/6 
 
- 29 - 
 
  banned from production and distribution under national law, except for palm plants, which were 
regulated in accordance with CITES.   
130.  Asked to provide more detailed information on some of Seychelles' import bans, the 
representative of Seychelles said that imports of arms, ammunition and camouflage apparel were 
prohibited to all but the national security forces  of the Government of Seychelles, as these goods 
were imported for security purposes only.  While the prohibition on camouflage apparel was being 
reviewed, the importation of textiles and clothing matching those of Seychelles People's Defence 
Forces (SPDF) would remain prohibited.   
131.  The ban on automotive bodies had been introduc ed for safety reasons, following testing by 
the Seychelles Land Transport Agency (SLTA), which had shown that vehicles fitted with new 
automotive bodies were not roadworthy due to structural defects related to welding.  In addition, importers used whole automotive bodies to circumvent tariffs on motor vehicles.   
132.  Concerning left-hand drive vehicles, the representative of Seychelles said that a ban had 
been introduced for security reasons as this helped avoid road traffic accidents potentially harmful 
to human health and safety when manoeuvring and overtaking other vehicles.  Certain exemptions 
from the ban applied to off-road left-hand specialty vehicles, such as golf carts.  No exemptions 
applied to (on-road) specialty vehicles.   
133.  With regard to the ban on hides, skins and fu r skins, the representative of Seychelles said 
that this ban only applied on fresh/untreated hides and skins, and fur skins – its purpose being to 
prevent the introduction and spread of foot and mo uth disease, khapra beet le and ticks, and other 
foreign organisms, which could potentially damage the environment.  In his view, this was in line 
with the provisions of the Convention on International Trade in Endangered Species (CITES), to 
which Seychelles was a signatory, and thus, consistent with Article XX(d) of the GATT 1994.   
134.  As for the import ban on palm plants, this import prohibition had been introduced to 
protect Seychelles' endemic palm plants, which had practically no resistance to diseases.  In his 
view, this ban had helped Seychelles avoid the introduction and spread of diseases – such as palm 
lethal yellowing phytoplasma; rhadinaphelenchus cocophilus; ceratocystis paradoxa; cadang-
cadang viroid; and coconut wilt disease – which could have a disastrous impact on the islands' 
ecology and environment.   
135.  Asked to provide more explanation on the application of the CITES in relation to the ban 
on palm plants, the representative of Seychelles clarified that the import prohibition introduced to protect Seychelles endemic palm plants was not introduced under CITES provisions, but rather as 
an SPS measure under the Seychelles Agricultural Agency (SAA), in accordance with the "Plant 
Protection (Aleurotrochelus atratus) Regulati ons 2007" (notified in WT/ACC/SYC/36) under the 
"Plant Protection Act, 1996", which contained provisions to prevent inter-island (local) 
transfer/movement of palm plants within the co untry.  The SAA had introduced this temporary ban 
on imports and internal movement of palm and palm products only from countries where WT/ACC/SPEC/SYC/6 
 
- 30 - 
 
  outbreaks of lethal yellowing and panama diseas es have been recorded.  The purpose of this 
measure was to protect Seychelles' biodiversity.  Therefore, this was dealt with under domestic legislation.  In his view, the domestic legislation took into account the provisions under 
Article XX(b) of the GATT 1994, as well as th e relevant provisions of the SPS Agreement, 
recognising the legitimacy of measures taken in accordance with international standards, 
guidelines and recommendations, in this case the IPPC and based on science. 
136.  Asked to provide more explanation on the application of the CITES in relation to the ban 
on certain hides, skins and fur skins (HS 4101.2000 to 4106.9200 and 4301.1000 to 4304.0000), 
the representative of Seychelles clarified that the import prohibition introduced on certain hides, 
skins and fur skins was not introduced under CITES provisions but rather as an SPS measure 
under the Seychelles Agricultural Agency (SAA), in accordance with the "Animal (Diseases and 
Imports) Act", 1981' (notified in WT/ACC/SYC/4).  The SAA introduced this temporary ban as an 
internal precautionary measure to prevent the entry of potentially dangerous diseases that could 
have a negative impact on health of its people , economy (especially, the agricultural sector) and 
the environment (biodiversity).  This purpose of this measure was to ensure the well-being of 
present and future Seychellois generations and visitors to Seychelles' shores.  He noted that, in his 
view, when this measure was introduced, his Government took account of the provisions of Article 
XX(b) of the GATT 1994, as well as relevant prov isions of the SPS Agreement, recognising the 
legitimacy of provisional precautionary measures in troduced in the absence of scientific evidence.  
137.  Some Members expressed concerns with regard to the import ban on vehicle and 
automotive bodies for safety purposes, and asked whether a less trade-restrictive approach, such 
as the introduction of domestic standards and testing procedures for these goods, had been 
considered. 
138.  Previously, the representative of Seychelle s acknowledged Members' concerns, but said 
that his Government considered this ban had been necessary for safety and environmental 
purposes, as well as to avoid dumping.  The disposal of scrap metal, which had to be exported, 
was too costly for the Government.  He added that, while there could be a market for used 
automotive bodies in Seychelles,  his Government would not encourage it for safety reasons.   
139.  The representative of Seychelles said that the ban on vehicle and automotive bodies had 
been reviewed.  Relevant legislation in order to revoke this ban and to move these goods to the 
restricted list was currently being prepared (see the draft "Customs Management (Prohibited and Restricted) Regulations, 2013" (notified in WT/ACC/SYC/43)).  
140.  Some Members continued to express concerns with regard to the import ban on left-hand 
vehicles for safety purposes, and asked Seychelles to consider a less trade-restrictive approach.  WT/ACC/SPEC/SYC/6 
 
- 31 - 
 
  141.  In response to a specific question, the repr esentative of Seychelles said that, currently, 
Seychelles did not impose any import or export quotas.  He added that the ban on left-hand drive vehicles had been reviewed.  As a result, the ban would be revoked and left-hand drive vehicles 
would be moved to the restricted list, whereby imports would be subject to an import licence 
(referred to as "import permit" under national legislation), in accordance with the "Customs 
Management (Prohibited and Restricted) Regulations of 2013".  Relevant draft legislation, i.e. the 
draft "Customs Management (Prohibited and Restricted) Regulations, 2013" (notified in 
WT/ACC/SYC/43) would, when adopted, revoke the ban.  He added that a completed questionnaire 
on import licensing procedures, based on these provisions, is provided in document 
WT/ACC/SYC/14/Rev.1.  
142.  The representative of Seychelles said that , pursuant to the "Trades Tax (Imports) 
(Prohibited and Restricted Goods) Regulations, 2009", an importer intending to import restricted 
goods, as listed in Table 7(b) in Annex 2, was required to apply for an import licence from relevant 
Ministries and Departments or Government Agenci es.  The Import and Export Division of the 
Ministry of Finance, Trade and Investment acted as a one-stop shop for processing these 
applications and as a facilitator throughout the entire process.  The Import and Export Division 
would facilitate, for example, in cases where further approval was required from line Ministries 
(i.e. SPS certificate requirements, etc.).  He noted that the draft "Customs Management 
(Prohibited and Restricted) Regulations, 2013" (notified in WT/ACC/SYC/43), under the "Customs 
Management Act 2011", would repeal and replace the "Trades Tax (Imports) (Prohibited and Restricted Goods) Regulations, 2009" (see also Table 11 in Annex 2, and paragraphs [13] and 
[14]). 
143.  The representative of Seychelles said that importers had to apply for an import licence 
(referred to as "import permit" under national legi slation), for each category of restricted goods 
(see Table 7(b) in Annex 2) – for commercial and private purposes.  This import licence was valid 
for a period of up to 1 year, except for import licenses for meat and plant products, which were 
valid for a period of up to six months (provided th at they were sourced from a single supplier and 
origin).  Import licenses for medicinal products were also valid for a period of up to 6 months.  
While importers required one import licence per category of restricted goods, (and a business 
activity licence, if the goods were destined for commercial purposes), domestic producers required 
only a SLA business activity licence.  For detailed information on SLA business activity licenses, which were issued for specific activities related to trade, and were not related to the import or 
export of a specific good, see "Trading Rights".  
144.  In his view, Seychelles' import licence requirement was in line with Article III of the 
GATT 1994, as it did not afford protection to domestic production and imported products were 
accorded no less favourable treatment than that a c c o r d e d  t o  l i k e  p r o d u c t s  o f  d o m e s t i c  o r i g i n .   
He was also of the opinion that the import requirement was in line with Article XI of the GATT 
1994, as it only applied to a list of restricted goods.  Thus, Seychelles' import licence requirements 
were in compliance with the WTO Agreement on Import Licensing Procedures.   WT/ACC/SPEC/SYC/6 
 
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  145.  In response to a specific question regarding Seychelles' compliance with WTO national 
treatment provisions, the representative of Seychelles replied that domestic production was subject to frequent internal controls and sanitary inspections, which were based on the same 
parameters, which were considered when issuing impo rt licenses.  For example, veterinary officers 
were permanently stationed at the slaughter houses to ensure compliance with domestic 
legislation, which were based on international best practices and standards. 
146.  In response to requests for more information on the import restrictions applicable to – 
plants; animals; fruits and vegetables; meat and poultry; fish; fertilizers; pharmaceuticals; 
plastics; wood; fuels; alcohol and tobacco; automotive equipment; telecommunications 
equipment; chemicals; civil aircraft; and sea-going vessels – the representative of Seychelles 
pointed to document WT/ACC/SYC/14 and revisions thereof, which contained detailed information 
on Seychelles' import licensing procedures. 
147.  A Member asked the representative of Seychelles to confirm whether the import licence 
requirements listed in Table 7(b) were automatic.   A Member also enquired whether the list in 
Table 7(a) and Table 7(b) in Annex 2 would be expanded.  
148.  The representative of Seychelles replied that the import licences required for the goods 
l i s t e d  i n  T a b l e s  7  w e r e  n o n - a u t o m a t i c .   H e  n o t e d  t h a t  a p p l i c a t i o n s  h a d  t o  b e  m a d e  p r i o r  t o  
importation, not prior to clearance, in line with Article 2(a)(iii) of the WTO Agreement on Import 
Licensing Procedures.  In response to a specific question, he noted that SPS certificate holders 
were not automatically granted an import licence, but had to apply for an import licence separately (e.g. in some cases, Seychelles imposed restrictions on meat for the protection of human, animal 
and plant life or health, as prescribed by the WTO SPS Agreement).  
149.  In response to concerns raised by Members on Seychelles' import licensing regime for 
remanufactured goods, which was considered to pose a trade barrier, the representative of 
Seychelles replied that used or second-hand g oods including remanufactured goods, were allowed 
to be imported or sold, unless otherwise specif ied in the "Trades Tax (Imports) (Prohibited and 
Restricted Goods) Regulations, 2009" (see Table 7(a) – list of prohibited goods).  Asked to explain 
the reason for the changed policy concerning us ed second-hand goods, including remanufactured 
goods, he said that his Government had recently  acquired the necessary capacity to verify the 
authenticity of certificates and warranties issued by manufacturers to allow for such imports and 
sales.  
150.  Concerning the procedures regulating the import of pharmaceutical products, the 
representative of Seychelles said that importers of pharmaceutical products applied for an import 
licence to the Import and Export Division of the Ministry of Finance, Trade and Investment, which 
t h e n  s o u g h t  a n  a p p r o v a l  f r o m  t h e  M i n i s t r y  o f  H e a l t h .   T h i s  p r o c e s s  n o r m a l l y  t o o k  t w o  t o  t h r e e  
working days.  He noted, however, that this process would become faster with the introduction of 
an online licence.  An import licence for pharmaceutical products was required for imports destined 
for both commercial and private purposes.  He conf irmed that a person wishing to engage in the WT/ACC/SPEC/SYC/6 
 
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  import and distribution (i.e. wholesale and retail) of pharmaceutical products for commercial 
purposes also had to acquire a SLA business activity licence (i.e. an import/retail/wholesale business activity licence) (see "Trading Rights").  
151.  The representative of Seychelles noted that the import of controlled drugs was 
administered by Seychelles' import licence system  and subject to approval by the Ministry of 
Health. 
152.  Asked to describe how Seychelles' import licence requirement was in line with the WTO 
SPS Agreement, the representative of Seychelles replied that the import licence requirement for 
the goods listed in Table 7(b) was consistent with the WTO SPS Agreement, as it was aimed at the 
protection of human, animal or plant life or health.  He reaffirmed that importers required only one 
import licence for each category of goods.  He  further confirmed that a SLA business activity 
licence would only be required, in addition to the import licence; if the imported goods were 
destined for commercial purposes (i.e. retail and wholesale) (see "Trading Rights").  Goods listed 
in the restricted list required an import licence ("import permit"), regardless as to whether they 
were destined for private or commercial purposes.  
153.  In response to a specific question, the representative of Seychelles said that there was an 
authentication or legalization requirement of customs documents prior to customs clearance.  
He added that documents authenticated by the Customs Department were mostly Certificates of 
Origin.  However, this was not required for all importations but only in the event that Customs 
required to check further the accuracy and authen ticity of documents submitted.  This was done 
upon clearance of the goods.  Import licenses were not authenticated by the Customs Department 
but rather by other relevant authorities as per Table 7(b).  Fees for approving outgoing Certificates 
of Origin amounted to SR100.  This fee did not apply to incoming Certificates of Origin. 
154.  The representative of Seychelles was of the view that Seychelles' import licence 
requirement was consistent with relevant provisions in the GATT 1994, in particular, Articles XX 
and XXI of the GATT 1994. 
155.  [The representative of Seychelles confirmed that, upon accession, Seychelles would apply 
quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, 
prohibitions, bans and other restrictions, only in a manner consistent with the provisions of the 
WTO Agreement if Balance-of-Payment measures were necessary, Seychelles would impose them 
in a manner consistent with the relevant WTO provisions, including Article XII and Article XVIII of the GATT 1994 and the Understanding on Balance-of-Payments provisions of the GATT 1994.  
The Working Party took note of this commitment.] 
- Customs valuation 
156.  The representative of Seychelles said that the "Trades Tax Regulations 1997" provided for 
the Brussels Definition of Value.  He noted that, in his view, the new "Customs Management Act" 
complied with the WTO rules, in particular the Ag reement on Implementation of Article VII of the WT/ACC/SPEC/SYC/6 
 
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  GATT 1994 ("Customs Valuation Agreement"), incl uding the Interpretative Notes.  The World 
Customs Organization (WCO) assisted Seychelles in the drafting process.  He further said that his Government was committed to fully implement th e WTO Customs Valuation Agreement prior to the 
date of accession.  While the new Customs Management Act came into force in July 2012, relevant 
implementing regulations covering customs valuation, including the interpretative notes, was 
submitted for Members' review in April 2013, and to come into effect by July 2013.  A completed 
questionnaire on the implementation and administration of the Customs Valuation Agreement, 
based on the provisions of Seychelles' newly enacted legislation, is provided in document 
WT/ACC/SYC/15/Rev.1.  He added th at Seychelles was currently in the process of building capacity 
in the area of customs valuation, specifically, with regard to the training of customs officers. 
157.  In response to a specific question, the representative of Seychelles replied that the time 
when the shipment entered the territorial water of Seychelles established the time of importation, 
and the rate of duty applicable to a particular import was established at the time the declaration 
was accepted by customs.  He noted that the imported goods had to be imported first, before a 
rate of duty could be established.  
158.  A Member noted that Seychelles' existing customs valuation legislation did not provide for 
the right of appeal, as required by Article 11 of the Customs Valuation Agreement.  Asked to 
confirm that this provision would be incorporated into Seychelles' new customs valuation 
legislation, the representative of Seychelles replied that appeal mechanisms were available under 
the Trades Tax Regulations 1997; and Sections 15 to 19 and Sections 70 to 79 of the "Revenue Administration Act 2009" (RAA).  He added that, as  part of the customs reform exercise, a draft 
Customs Management Regulation, containing appeal procedures against administrative decisions, 
had been submitted to the Attorney General's of fice for review (notifie d in WT/ACC/SYC/32).   
159.  The representative of Seychelles said that the revision of the appeal system and gazetting 
of the draft "Customs Management (Valuation  of Goods) Regulations, 2012" (notified in 
WT/ACC/SYC/32) should be enacted by November 2013.  
160.  For the time being, Regulation 188 of the "Trades Tax Regulation 1997" provided for two 
scenarios in which the customs value could be challenged, namely: (i) if it appeared that the goods 
subject to tax were not valued according to their value at the time and place of importation, the 
Comptroller assessed the value of these goods; (ii) in case of a dispute, the goods were examined 
by two competent persons – appointed by the Co mptroller, and the other by the importer.  
Before starting the inquiry, these two persons selected an umpire, and declared the true value of 
the goods at the time and place of importation, und er oath before the Comptroller.  The true value 
of the goods referred to the actual value paid for the good.  There were no additional parameters 
or instructions for the competent persons to establish the true value of the goods, other than the 
supporting evidence.  While awaiting the finalization  of the outcome of the dispute, the goods were 
either held or released upon payment of a deposit.   If no agreement was reached, the decision of 
the umpire would be final.  This decision could be appealed in court. WT/ACC/SPEC/SYC/6 
 
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  161.  In response to a specific questi on relating to "the umpire", the representative of Seychelles 
said that Regulation 188 of the "Trades Tax Regulation 1997" (notified in WT/ACC/SYC/9/Add.1) was redundant.  He added that Regulation 188 would be repealed by the end of March 2014, with 
the implementation of the "Customs Management (V aluation of Goods) Regulations" (notified in 
WT/ACC/SYC/32).  Currently, such incidences were governed by Sections 15-19 of the "Revenue 
Administration Act, 2009" (notified in WT/ACC/SYC/35).  
162.  Asked to provide more detailed information on the current appeals procedure, the 
representative of Seychelles reaffirmed that the current appeals system for the purpose of 
Customs Valuation was contained in Sections 15-19 of the "Revenue Administration Act, 2009" 
(notified in WT/ACC/SYC/35).  These Sections contained provisions which entitled tax payers to 
appeal to the Revenue Tribunal, against a revenu e decision or objection decision.  He added, 
however, that this Act was currently being revised to bring it in line with the WTO CVA.   
163.  [The representative of Seychelles confirmed that, from the date of accession, its customs 
valuation laws, regulations and practices, including those to prevent under-valuation of goods, 
would be in conformity with the WTO Agreement,  including Article I of the GATT 1994, the WTO 
Agreement on Implementation of Article VII of  GATT 1994 and Annex I (Interpretative Notes). 
Accordingly, within one year from the date of  accession to the WTO, Seychelles would:  
 not use any form of minimum value, such as reference prices or fixed valuation 
schedules for customs valuation of goods.  
 ensure that in the event that its custom s service could not determine the proper 
customs value or disputed the transaction value offered, it would release the goods 
subject to the posting of a bond or other security for the maximum amount of the 
customs duties that could be owed, as provided for in the Agreement.  
 in determining the value of imports, would apply the provisions of paragraph 2 of 
Decision No. 4.1 of the Committee "On Valuation of Carrier Media Bearing Software 
for Data Processing Equipment" (providing that valuation of software was based on 
the value of the media) and Decision No. 3.1 "On the Treatment of Interest 
Charges in Customs Value of Imported Goods".  
The Working Party took note of these commitments.] 
- Rules of origin 
164.  The representative of Seychelles said that a re form strategy had been developed to ensure 
that Seychelles would apply the WTO Agreement on Rules of Origin from the date of accession.  
Subject to the availability of technical assist ance and funding, the reform process would be 
completed by the end of 2013.  The strategy incl uded capacity-building in areas of valuation, 
classification and rules of origin to enable the application and implementation of WTO Agreements.  
He reaffirmed that the capacity-building process was still under way.  As a result of the reform 
process, the draft "Customs Management (Origin of Goods) Regulations, 2012" was prepared and WT/ACC/SPEC/SYC/6 
 
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  submitted to the Working (notified in WT/ACC/SYC/33).  This draft Regulation was currently with 
the Attorney General's Office, and was expected to be enacted in September 2013.    
165.  Asked whether Seychelles currently applied rules of origin for any non-preferential 
purposes, the representative of Seychelles confirmed that this was not the case.  In response to a 
specific question, he further confirmed that Seychelles did not apply Cotonou rules of origin to 
non-preferential trade.  
166.  The representative of Seychelles confirmed that, from the date of accession, all legislation 
would be in conformity with the provisions of the WTO Agreement on Rules of Origin, including 
with regard to non-preferential rules of origin. 
167.  The representative of Seychelles confirmed that Seychelles would provide both legal 
authority and practical methods for importers, exporters, and others with a justifiable cause to apply to the government for a ruling on origin of a good before trade in that good began.  
These assessments would remain valid for a three-year period, provided that the facts and 
conditions, including the rules of origin under which they had been made, remained comparable, 
as provided for in the WTO Agreement on Rules of Origin.  He added that this would be in line with 
the provisions contained in Article 3(f) and in Annex 2, paragraph 3(d) of the WTO Agreement on 
Rules of Origin, and applied to both preferential and non-preferential trade.  He noted that the 
relevant provisions had been incorporated in draft "Customs Management (Origin of Goods) 
Regulations" (notified in WT/ACC/SYC/33).    
168.  [The representative of Seychelles confirmed that certificates of origin would be required for 
preferential purposes only, and would be necessary for MFN treatment.  He further confirmed that, 
from the date of accession, Seychelles' preferential  and non-preferential rules of origin would fully 
comply with the WTO Agreement on Rules of Origin, including the requirements of Article 2(h) and 
Annex II, paragraph 3(d) of the Agreement, whic h required provision of an assessment of the 
origin of the import, upon request of an exporter, importer or any person with a justifiable cause.  
He also confirmed that an assessment shall be issued as soon as possible, but no later than 
150 days after the request for such an assessment, provided that all necessary elements had been 
submitted and any such assessment would remain va lid for three years.  The Working Party took 
note of these commitments.] 
- Other customs formalities 
169.  The representative of Seychelles said that Seychelles was a member of the World Customs 
Organization (WCO).  He added that Seychelles' customs formalities were based on the principles 
of the International Convention on the simplification and harmonization of Customs procedures 
(the Kyoto Convention). He noted, however, that  Seychelles was not yet a member of the Kyoto 
Convention.  He further added that Seychelles' customs reform was part of the IMF Stand-by 
Arrangement.   WT/ACC/SPEC/SYC/6 
 
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  - Preshipment inspection 
170.  The representative of Seychelles said that Seychelles did not maintain a preshipment 
inspection regime. 
171.  The representative of Seychelles noted, however, that if Seychelles would enter a contract 
with a preshipment inspection firm to assist the implementation of customs procedures in future, 
the Government of Seychelles would ensure that the operations of such firm(s) were consistent 
with the relevant WTO Agreements, in particular , Article VIII of the GATT 1994, the Agreement on 
Preshipment Inspection and the Agreement on the Implementation of Article VII of the GATT 1994. 
172.  The representative of Seychelles stated that if preshipment inspection requirements were 
introduced, they would be temporary and in conf ormity with the requirements of the Agreement 
on Preshipment Inspection and other WTO relevant Agreements.  Seychelles would take full 
responsibility to ensure that such enterprises operating on its behalf complied with the provisions 
of WTO Agreements including the Agreements on Technical Barriers to Trade, the Application of 
Sanitary and Phytosanitary Measures, Import Licensing Procedures, the Implementation of 
Article VII, Rules of Origin, the Implementation  of Article VI (Anti-dumping), Subsidies and 
Countervailing Measures, Safeguards, and Agricult ure.  The establishment of charges and fees 
would be consistent with Article VIII of the GATT 1994 and Seychelles would ensure that the due 
process and transparency requirements of the WT O Agreements, in particular Article X of the 
GATT 1994 would be applied.  Decisions by such fi rms could be appealed by importers in the same 
way as administrative decisions taken by the Gove rnment of Seychelles.  The Working Party took 
note of these commitments. 
- Anti-dumping, countervailing duties, safeguard regimes 
173.  The representative of Seychelles said that currently Seychelles had no statutory provisions 
for anti-dumping duties, countervailing duties, or safeguard measures.  He noted, however, that if 
Seychelles introduced such statutory provisions in the future, any anti-dumping, countervailing 
duties and safeguard measures applied would be fully compliant with the WTO Agreements.  
174.  The representative of Seychelles confirmed that Seychelles, from the date of accession, 
would not apply any anti-dumping, countervailing or safeguard measures until it had implemented 
and notified appropriate laws in conformity with  the provisions of the WTO Agreements on these 
matters.   Seychelles would ensure the full conformity of any such legislation with the relevant 
WTO provisions, including Articles VI and XIX of the GATT 1994 and the Agreement on the 
Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and 
the Agreement on Safeguards.  After such legislation was implemented and notified, Seychelles 
would only apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions.  In addition, Seychelles would provide a subsidy 
notification to the Committee on Subsidies and Countervailing Measures in accordance with Article 
25 of the Agreement upon entry into force of Seyc helles Protocol of Accession. He also confirmed 
that Seychelles would not invoke any of the provisions of Articles 27, 28 and 29 of the WT/ACC/SPEC/SYC/6 
 
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  WTO Agreement on Subsidies and Countervailing Measures. The Working Party took note of these 
commitments. 
B. EXPORT REGULATIONS 
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports 
175.  The representative of Seychelles said that und er Seychelles' current export permit regime, 
no export taxes were levied.  He noted that export permits were issued free of charge and were 
therefore not used as a means to levy export taxes.  
- Export restrictions 
176.  The representative of Seychelles said that currently Seychelles did not impose any export 
quotas.   
177.  The representative of Seychelles further said that although there was no export/business 
licence requirement, as exportation was considered to be a non-licensable activity, all goods destined for export were, however, subject to an export permit requirement.  These permits were 
issued by the Import and Export Division under the Ministry of Finance, Trade and Investment.  
He added that all natural and legal persons, expo rting either for commercial purposes or personal 
use, could be granted an export permit.  These permits were automatic, as long as the concerned 
good(s) did not contravene any domestic law or international conventions that Seychelles was a 
party to.  In his view, this requirement facilitated the collection of statistical export data, ensured 
that goods met basic requirements, and undermined th e illegal export of prohibited and restricted 
goods.  With regard to the collection of statistical data, he noted that the introduction of the 
updated ASYCUDA system and the online permit  system would reduce the number of goods 
requiring an export permit.  The export permit was issued free of charge.   
178.  Asked to clarify how the introduction of th e updated ASYCUDA system and online permit 
system reduced the number of goods subject to the export permit requirement, the representative 
of Seychelles said that data was now captured electronically, which reduced the need to have 
export permits.  Stakeholder consultations had sh own that a number of products would still need 
to be subject to the export permit requiremen t due to sanitary, phytosanitary, security and 
environmental reasons.  
179.  The representative of Seychelles said that Seychelles' export regime was still being 
reviewed with a view to making it less trade rest rictive.  He noted, however, that the stakeholder 
consultations had been concluded.  The next stage was the legislative review, which was expected 
to be completed by October 2013.  Draft revised export permit procedures would be submitted to the Working Party for review.  Seychelles' objective was to enforce a new, less trade restrictive 
export regime by the end of 2013.   
180.  Asked to clarify whether the list of restricted and prohibited products in Table 7(a) and 
Table 7(b) only applied to imports or also to expo rts, the representative of Seychelles replied that WT/ACC/SPEC/SYC/6 
 
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  this list applied to imports only, as currently all goods destined for exportation were subject to an 
export permit requirement.  He noted, howeve r, that under the planned, new export permit 
regime, only a limited list of goods would be subject to an export permit requirement.  
181.  The representative of Seychelles said that the indicative list of goods subject to export 
permit requirements included: 
 Human Remains – embalmed; 
 Ashes of cremated human body;  
 Human tissues including blood and blood products;  
 Biological samples ; from laboratories for research or diagnostic purposes; 
 Pesticides - re-export of banned products  that was brought in illegally or other products 
being re-exported for appropriate disposal or of substandard quality;  
 Medicines - re-exports that was brought in illegally or other products being re-exported for 
appropriate disposal or of sub-standard quality; 
 Any other medical or related products that may appear on the market and judged by the 
authority responsible for public health to require export permit;  
 Waste and products derived from waste; includes garbage, refuse, sludge, construction 
debris and other discarded substances resulting from industrial and commercial operations 
or from domestic, individual and community activity;   
 Hazardous waste;  
 Products of concern to the environment ; products that may display certain characteristics 
which may be harmful to the environment, includes re-export  and product recall , and 
materials that may contain biological risk (e.g. soil); 
 CITES products; 
 Palm plants;  
 Corals and shells; 
 Fish and fish products; 
 Genetically modified organisms;  
 Motor vehicles and parts thereof (including re-export for repair or replacement);  
 Re-export of electronics, equipment and machinery for repair or replacement. 
He noted, however, that this list was still subject to domestic review.  He confirmed that 
Seychelles would submit the final list to the Working Party.   
182.  In response to a specific question, he noted that in the case of plants a phytosanitary 
certificate would need to be presented, prior to the issuance of an export permit.  To obtain such a 
certificate, the Plant Protection Unit under the Ministry of Natural Resources would need to inspect 
the good(s).  If the good(s) contained no pests and other organisms, which could pose a potential 
danger to plant, animal and human life, a certif icate was granted within 24 hours.  The fee for a 
plant certificate amounted to SR60.  In practice, phytosanitary certificates were issued within 
24 hours, if all requirements were met.  WT/ACC/SPEC/SYC/6 
 
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  183.  With regard to fish and fish products, health certificates were issued using the same 
procedure as with the issuance of phytosanitary certificates. The responsible agency for the issuance of health certificates for fish and fish products was the Fish Inspection and Quality Control 
Unit (FIQCU).   
184.  The representative of Seychelles said that currently, "health certificates" for fish were 
granted for all fish products, except for those included under HS 0301.9900 (pursuant to the 
"Export of Fishery Products Act 1996", live fish, apart from live crustaceans, was not considered as 
a fishery product).   
185.  The procedure described in paragraph [181] applied to "health certificates" issued for 
non-commercial exports.  Non-commercial "health certificates" were issued to individuals who 
transported boxes of frozen or chilled fish on ice,  as part of their luggage.  The amount allowed to 
transport was limited at 20kg.  He added that the fish had to be brought to the Seychelles 
Competent Authority (SCA) for inspection, before the issuance of "health certificates".   
186.  In the case of commercial exports, however, a different health certificate was issued.  
The purpose of this "health certificate" for commercial exports was to ensure compliance with 
international and export market requirements (e .g. requirement for production value chain); the 
applicable fee for both commercial and non-commercial certificates was SR50.  In practice, health 
certificates were issued within 24 hours, if all requirements were met.  
187.  Asked about the procedure for the acquisition of a health certificate, the representative of 
Seychelles said that in order to acquire a health certificate for commercial export of consignments of food of animal origins (in Seychelles' case, primarily fish), several conditions had to be met.  
The first condition was that the producer had to be a company approved and listed by the 
Competent Authority (e.g. the Fish Inspection and Quality Unit (FIQCU)).  In Seychelles' case, it 
could be a land-based processing plant, a stand-al one cold store, factory vessel or freezer vessels. 
The second condition was that for each consignment destined for export, the company had to 
submit a standard application letter to FIQCU with accompanying details of the consignment. 
FIQCU undertook continuous monitoring of the whole production chain from: fishing vessel, 
landing sites, cold stores, factories, means of transport in the form of in-depth, interim and 
spot-checks inspections, sampling of products and water, ice, for analysis and for compliance.  
Non-compliance was addressed appropriately depending on the provisions of the applicable 
legislation. 
188.  In response to a specific question, the representative of Seychelles said that 
"phytosanitary certificates" were different from "health certificates".  Phytosanitary certificates 
related to plant and plant products, while "health certificates" related to animal and products of 
animal origins (in the case of Seychelles, primarily fish and fish products).  "Health certificates" 
were issued for fish and fish products, and the fees charged for services rendered amounted to 
SR50.  He added that the fees charged for services rendered for product certification and renewal 
of export permits was currently being reviewed by the Seychelles Competent Authority (SCA).  WT/ACC/SPEC/SYC/6 
 
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  A new regulation under the "Exports of Fisheries Products Act" would be drafted to contain the 
revised list of fees.  The Regulation would be submitted to the Working Party.    
189.  The representative of Seychelles further conf irmed that certificates and export permits 
were not issued for each individual product, but per consignment.   
190.  In response to a specific question, the representative of Seychelles noted while domestic 
manufacturers did not require "phytosanitary certificates" and "health certificates", they were 
subject to spot-checks by the relevant authorities, which were based on the same parameters, 
which were considered when issuing "phytosanitary certificates" and "health certificates" for import 
and export purposes.  
191.  Several Members expressed concerns regarding Seychelles' existing export regime and 
asked Seychelles to eliminate the export permit requirement for all exports by introducing a more selective programme in line with WTO rules (see also paragraph [179] and the Action Plan in Table 
15 in Annex 2).   
192.  The representative of Seychelles reaffirmed that Seychelles' export permit procedures 
were currently being reviewed with the aim of making them more effective and less burdensome 
on trade.  His Government aimed to enforce a new,  less trade restrictive export permit regime by 
October 2013.  
193.   [The representative of Seychelles confirmed that, from the date of accession, Seychelles 
would apply its laws and regulations governing export measures, including prohibitions, export 
licensing requirements and other export control re quirements, in conformity with WTO provisions 
including those contained in Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party 
took note of these commitments.]  
- Export subsidies 
194.  Some Members noted that Seychelles' "Agriculture and Fisheries Incentives Act" (AFIA 
2005) (notified in WT/ACC/SYC/9/Add.1) provided fo r subsidies other than tariff exemptions that 
were contingent upon export performance or use of local materials, which appeared to meet the 
criteria of Article 3(a) of the WTO Agreement on Subsidies and Countervailing Measures (SCM) for prohibited export subsidies based on export prom otion.  According to this Act eligible persons 
included: fisheries exporters and exporters of agricultural products.   
195.  The representative of Seychelles replied that the incentives provided under the AFIA 2005 
were initially planned to be eliminated in 2012.  He noted, however, that following an internal 
review, it was assessed that these incentives were not contingent on export performance and were 
not inconsistent with Article 3(a) of the WTO Agreement on Subsidies and Countervailing Measures 
(SCM), and would, therefore, continue to appl y (for more information on the status of the 
incentives provided under the AFIA 2005, see "Ind ustrial policy, including subsidies" and Table 16 
in Annex 2).  WT/ACC/SPEC/SYC/6 
 
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  196.  Some Members requested a commitment from Seychelles to eliminate all prohibited export 
subsidy programmes upon accession.  The representative of Seychelles confirmed that, from the date of accession, Seychelles would not provide any subsidies prohibited under the 
WTO Agreement on Subsidies and Countervailing Measures.  
C. INTERNAL POLICIES AFFECT ING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 
197.  The representative of Seychelles said that a draft subsidy notification pursuant to 
Article 25 of the WTO Agreement on Subsidies and Countervailing Measures and Article XVI:1 of 
the GATT 1994 would be prepared, as part of th e ongoing review of Seychelles' tax regime.  
The draft subsidy notification would be submitte d by the end of September 2013.  He further 
noted that Seychelles' investment regime was also being reviewed, including the incentives 
provided by the Government.  He said that the Wo rking Party would be notified when these reform 
processes were completed. 
198.  Subsidies to the industrial sectors were provided under three sets of laws, namely: the 
"Investment Promotion Act 1994" (notified in WT/ACC/SYC/38); the "Tourism (Incentives) Act 
(TIA) 2003" (notified in WT/ACC/SYC/35); and the "Agriculture and Fisheries Incentives Act (AFIA) 
2005" (notified in WT/ACC/SYC/9/Add.1).  A complete  overview of incentives provided under the 
TIA 2003, the AFIA 2005 and the IPA 1994 is contained in Table 16 in Annex 2. 
199.  The "Investment Promotion Act 1994" provided for import tariff exemptions on:  
(i) agricultural and marine resources investment; (ii) industrial and manufacturing investment; 
(iii) professional services investment; and (iv) small-scale industry investment.  Contrary to 
previous statements that the IPA 1994 had been repealed by the "Tourism (Incentives) Act (TIA) 
2003" and the "Agriculture and Fisheries Incentives Act (AFIA) 2005", the representative of 
Seychelles clarified that the IPA 1994 had actually not been repealed, but rather "made 
redundant" with the adoption of the TIA 2003 and AFIA 2005.  Following the adoption of these two 
Acts, no new certificates were issued under IPA 1994.  He added, however, that existing 
certificates issued under the IPA 1994 would remain valid until th eir expiry date.  
200.  The AFIA 2005 and the TIA 2003 were introduced to provide fiscal incentives, specifically 
for the tourism, fisheries and agricultural sectors.  Under the "Tourism (Incentives) Act 2003" and 
the "Fisheries Incentives Act 2005", tariff exemptions were provided for products imported with 
the aim of promoting investment in the tourism and the agricultural sectors.  Investment products 
eligible for these tariff exemptions included capital equipment and minor operating equipment, 
while consumable items were excluded.  Under the "Agriculture and Fisheries Incentives Act 
(2005)", investment products eligible for these tariff exemptions also included protective and safety equipment.  Initially, incentives provided under the AFIA 2005 were planned to be 
eliminated in 2012.  However, following an internal  review process, it was established that these 
incentives were not contingent on export performance.  Therefore, these incentives would continue 
to apply under the AFIA 2005.  He also added that certain categories of imported goods were WT/ACC/SPEC/SYC/6 
 
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  exempt from the customs duty (i.e. import tariffs), pursuant to Part XV of the "Trades Tax 
Regulations 1997".   
201.  To benefit from incentives under these Acts, businesses had to be licensed by the 
Seychelles Licensing Authority (SLA) and were requested to submit relevant factsheets on their 
businesses to the Seychelles Revenue Commission (S RC).  Applications should be made in the 
prescribed forms provided under the "Investment Promotion Act 1994", the "Tourism Incentives 
Act 2003", and the "Agriculture and Fisheries Incentives Act 2005".  Generally, such application 
forms would need to contain information on the products to be imported and would need to be 
duly signed and/or stamped by the applicant.  Th ese application forms had to be approved by an 
authorized officer from the Ministry of Finance, Trade and Investment. 
202.  In response to a specific question, the representative of Seychelles said that imported 
vehicles could be exempted, if importers were beneficiaries under the Tourism (Incentives) Act; 
the Agriculture and Fisheries Incentives Act; and the Investment Promotion Act.  He further noted 
that exemptions in this case were limited to a concessionary rate of 50% on the applicable rate for 
commercial motor vehicles.  He noted, however, that in practice, currently, only  the AFIA 2005 
provided for this type of concession. 
203.  In response to a specific question, the representative of Seychelles said that this type of 
concession under the AFIA 2005 was relevant to the fisheries sector for operational purposes.  
For example, for the transportation of necessary equipment and supplies to and from the (fishing) 
boat.  
204.  Asked to clarify how customs officials differentiated investment products that were exempt 
from the customs duty from similar products im ported for distribution, the representative of 
Seychelles replied that the applicant was requested to show the approved application form (as 
described above) together with the corresponding Bill of Entry.  This would enable the customs 
officials to distinguish between the products ex empted from the customs duty under one of the 
above-mentioned Acts and similar products imported for distribution.  He added that these tariff 
exemptions were stipulated in the "Tourism Incentives Act 2003" and the "Agriculture and 
Fisheries Incentives Act 2005", not in the "Trades Tax Regulations 1997".  
205.  Some Members asked whether export performance or local content requirements were 
attached to any of these benefits.  In response, the representative of Seychelles said that under 
the "Agriculture and Fisheries Incentives Act (AFIA) 2005", eligible persons included: fisheries exporters and exporters of agricultural products.  He reaffirmed that the benefits of the "Tourism 
Incentives Act 2003" and the "Agriculture and Fish eries Incentives Act 2005" were not contingent 
upon export or local content requirements.  
206.  Asked to confirm that any benefits from programmes with export or local-content 
requirements under the TIA 2003 and the AFIA 2005 would be eliminated upon accession, the WT/ACC/SPEC/SYC/6 
 
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  representative of Seychelles reconfirmed that the benefits of the TIA 2003 and the AFIA 2005 were 
not contingent upon export or local content requirements.    
207.  With regard to trade in fish, the representati ve of Seychelles said that fishermen engaged 
in artisanal fishing were not required to pay business tax (on profits) or trades tax (i.e. customs 
duty) on fuel.  However, boat owners, fish processo rs and exporters of fish products were liable to 
pay business tax.  He noted that the customs duty (previously, trades tax) exemption on fuel was 
based on a flat rate per litre, consumed per trips.  He further said that Seychelles did not maintain, 
nor did it plan to introduce, subsidies tied to th e production volume or export volume of fish.  
He said that, from the date of accession, Seychelles would only apply tariff measures and other 
measures, which were in conformity to WTO rules, in order to pursue policy goals in this sector.     
208.  Members requested Seychelles to undertake a commitment that all prohibited export 
subsidies would be eliminated from the date of accession.  In response, the representative of 
Seychelles said that currently Seychelles did not have any export subsidies in place and that, from 
the date of accession, Seychelles would not provide any subsidies prohibited under the WTO 
Agreement on Subsidies and Countervailing Meas ures.  In his view, the benefits under the 
TIA 2003 and the AFIA 2005 were not inconsistent with Article 3.1(a) or (b) of the SCM Agreement 
because they were not contingent upon local content requirements or export performance. 
209.   [The representative of Seychelles confirmed that, from the date of accession, Seychelles 
would not maintain subsidies which met the definition of a prohibited subsidy, within the meaning 
of Article 3 of the WTO Agreement on Subsidies and Countervailing Measures. Further, he confirmed that any subsidy programme in place or established after accession within the territory 
of Seychelles would be administered in conformity with the WTO Agreement on Subsidies and 
Countervailing Measures.  In addition, Seychelles would provide a subsidy notification to the 
Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the 
Agreement upon entry into force of Seychelles Protocol of Accession.  He also confirmed that 
Seychelles would not invoke any of the provisions of Articles 27, 28 and 29 of the WTO Agreement 
on Subsidies and Countervailing Measures.  The Working Party took note of these commitments.] 
- Technical barriers to trade, standards and certification 
210.  The TBT regime in Seychelles was currently governed by the following legislation:  the 
Seychelles Bureau of Standards Act 1987 (notified in WT/ACC/SYC/22); the Food Act 1987 
(notified in WT/ACC/SYC/4); the Environment Protection Act (notified in WT/ACC/SYC/9/Add.1); 
and the Public Health Act 1960 (notified in WT/ACC/SYC/9/Add.1) and their subsequent 
amendments and implementing regulations.  Further TBT-relevant legislation is enumerated in 
Table 9 in Annex 2. 
211.  The representative of Seychelles said that the TBT regime was governed by the 
"Seychelles Bureau of Standards (SBS) Act 1987".   The draft "Seychelles Bureau of Standards 
Bill", i.e. the draft SBS Bill version 2012 (notified in WT/ACC/SYC/22) and the draft SBS Bill 
version 2013 (notified in WT/ACC/SYC/42), had been prepared.  The Bill was initially expected to WT/ACC/SPEC/SYC/6 
 
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  be approved by the National Assembly in 2012.   The Bill distinguished between technical 
regulations and standards.  In his view, the re gime had been strengthened significantly and 
processes had been brought into compliance with the requirements of the WTO TBT Agreement.  
The Bill was currently being reviewed by the Attorney General's Office and was expected to be 
adopted by the end of September 2013.  A checkl ist of illustrative TBT issues is available in 
document WT/ACC/SYC/29 and its Revision.  
212.  The representative of Seychelles said that currently, the Seychelles Bureau of Standards 
provided a selected number of standardization and conformity assessment services to industries 
and authorities.  The conformity assessment servic es consisted of the following: sampling; testing; 
calibration; inspection; certification; supplier's declaration of conformity; mutual recognition of 
results; and making appropriate use of international standards for sampling. 
213.  The representative of Seychelles said that as a result of further consultations and a 
domestic policy review, his Government decided to draft and implement technical regulations 
(TRs) under the draft "Seychelles Bureau of Standa rds Bill ", rather than introducing mandatory 
standards.  TRs were considered to better address the issue of non-discriminatory rules relating to 
the treatment of domestically-produced and import ed goods.  The objective of the TRs was to 
ensure non-discrimination by applying more transparent measures on specific products, covering 
both domestically-produced and imported goods.  
214.  The representative of Seychelles said that current TBT-related legislation followed 
provisions set by international standard-setting bodies.  He added that the standard-setting body of Seychelles, the Seychelles Bureau of Standa rds (SBS) pursued policies in accordance with 
international standards, as developed by: the International Organization for Standardization (ISO); 
the International Electro-technical Commission (IEC); the Codex Alimentarius; the International 
Telecommunication Union (ITU); the International Organization for Legal Metrology (OIML); and 
the International Bureau for Weights and Measur es (BIPM), to which Seychelles was a party.  
215.  The representative of Seychelles stated that his Government also recognized international 
standards, as developed by: the United Nation s Economic Commission for Europe (UNECE); the 
American National Standards Institute (ANSI); Am erican Society for Testing and Materials (ASTM); 
National Institute for Standards and Technology (NIST); the Association for the Advancement of 
Medical Instrumentation; and the European Committee for Standardization (CEN).  Seychelles also 
recognized standards, which were harmonized at th e regional level, for example, by the SADC; the 
COMESA; the ARSO; and the Tripartite (SADC, COMESA, EAC).  
216.  Some Members raised concerns regarding the non-compliance of Seychelles' regulations 
with the WTO TBT Agreement (i.e. the current regulations did not provide for a non-discriminatory 
and cost-based fee structure).   
217.  In response, the representative of Seychelles said that Seychelles had drafted technical 
regulations under the new Bill to take account of Members' concerns and ensure full compliance WT/ACC/SPEC/SYC/6 
 
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  with the WTO TBT Agreement.  He added that Sect ion 46(n) Article of the draft "Seychelles Bureau 
of Standards Bill 2013" (notified in WT/ACC/SYC/42) provided the legal basis authorizing the SBS to draft additional technical regulations, if necessary.  Section 4(n) of the SBS Bill 2013 provided 
for a non-discriminatory and cost-based fee structure.  
218.  The representative of Seychelles added that th e applicable fees for conformity assessment 
were currently available in brochures published for the testing laboratories of the SBS, which was 
also available on the SBS website.  The link to these fees on the SBS website is:  
www.seychelles.net/sbsorg .  The fee for the Product Certification Mark Scheme was available in 
the "Seychelles Bureau of Standards (Stand ard Marks) Regulations 1993" (notified in 
WT/ACC/SYC/42), while the fee for the National Quality System Certification Scheme was available 
in the "Seychelles Bureau of Standards (National Quality System Certification Scheme) Regulations, 2002" (notified in WT/ACC/SYC/42). 
219.  The representative of Seychelles said that the draft SBS Bill 2013 would contain a list of all 
applicable fees.  Section 4(h) of the SBS Bill 2013 stipulated that one of the functions of the 
bureau would be to "levy such fees and charges for the performance of its functions as may be 
prescribed".  Under Section 34(1) of the SBS Bill 2013, it stated that the "Minister may make 
regulations for carrying out into effect the purpose and provision of this Act."  Section 34(2) of the 
SBS Bill 2013 stipulated that "without prejudice to  the generality of subsection (1), regulations 
may provide for (...) (c) Fees." 
220.  The representative further added that Sect ion 4(n) of the SBS Bill 2013 provided for 
non-discriminatory conformity assessment, in order to ensure consistency with technical 
regulations.  The SBS applied the conformity as sessment procedures, guides and standards, as 
adopted by the ISO Committee on Conformity As sessment (ISO CASCO).  The SBS, therefore, 
recognized all conformity assessment service providers accredited in accordance with the 
international standards adopted by ISO CASCO.   
221.  Concerning Mutual Recognition Agreements, the representative of Seychelles noted that 
such agreements would be discussed and agreed up on with WTO Members bilaterally taking into 
consideration Article 6 of the TBT Agreement. 
222.  With regard to transparency, the representative of Seychelles said that all standards were 
published in the national newspaper and on the SBS website (www.seychelles.net/sbsorg).  
Interested parties were allowed 60 days to submit comments, pursuant to the Code of Good Practice for Review and Comments by Stakeholders.  He reaffirmed that conformity assessment 
procedures were available in existing regulations.  
223.  The representative of Seychelles further note d that currently, conformity assessment for 
"restricted goods" was undertaken by the responsi ble regulatory agencies.  These agencies were 
specified in the "Trades Tax (Import) (Prohibited and Restricted Goods), Regulations, 2009".  
Responsible regulatory agencies would also be specified under the new "Customs Management WT/ACC/SPEC/SYC/6 
 
- 47 - 
 
  (Prohibited and Restricted) Regulations, 2013" (not ified in WT/ACC/SYC/43), which, when enacted, 
would repeal and replace the "Trades Tax (Imports) (Prohibited and Restricted Goods) Regulations, 2009" (see also Table 11 in Annex 2). 
224.  Conformity assessment procedures were specified in the applicable technical regulations, 
as well as in other policy documents prepared by the regulatory authority that was responsible for 
the restricted goods.  For example, refrigerants  gas imported for use in refrigerators and air 
conditions was governed by the "Environment Protection (Ozone) Regulations, 2010". 
225.  The representative of Seychelles said that, in his view, the new draft SBS Bill 2013 
ensured full compliance with the WTO TBT Agreement.  He added that his Government used 
relevant international standards, where they existed, as basis for drafting new technical 
regulations and conformity assessment procedures.  In case no international standards existed, or the content of a technical regulation or the conformity assessment procedure was not based on 
international standards, he confirmed that Seychelles would submit a notification of the draft 
technical regulation and conformity assessment pr ocedures to the WTO, adhering to the agreed 
notification timeline stipulated by the WTO TBT Committee.  This notification would be submitted 
by Seychelles' Government notification authority,  namely: the Trade Division in the Ministry of 
Finance, Trade and Investment. 
226.  The representative of Seychelles said that the "Food Act 1987" contained provisions for 
food safety and human health.  The Act comprised of a comprehensive set of provisions, which 
regulated: any food harmful to human health; the sale of poisonous or unwholesome food; deception of character, nature, composition and quality of food (including clear labelling, 
packaging or advertisements); sanitation in premises where food was being prepared (including 
restaurants, slaughter houses).  The Act also regu lated the importation of foods, with a focus on 
labelling. 
227.  The representative of Seychelles added that the "Environment Protection Act, 1994" 
provided for the protection, preservation and impr ovement of the environment, and the control of 
hazards to humans and Seychelles' biodiversity.  The Act also provided for the coordination, 
implementation and enforcement of policies, pursua nt to the national objectives on environment 
protection. 
228.  The "Public Health Act, 1960" contained a comprehensive set of provisions, which covered 
general sanitation and hygiene matters, with the aim of controlling epidemic diseases and preventing or suppressing the spread of infect ious diseases.  The Act also provided for the 
protection and examination of water (including bottled water) and water supplies to protect human 
health. 
229.  The representative of Seychelles said that the Seychellois TBT Enquiry Point was fully 
operational and could be contacted at: WT/ACC/SPEC/SYC/6 
 
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  Address:  Ministry of Finance, Trade and Investment   
   T r a d e  D i v i s i o n     P.O. Box 313, Victoria, Mahe, Seychelles Tel No.:   (+248) 382000 
Fax No.:   (+248) 225791 
E-mail:   enquirywto@finance.gov.sc  
Website:   Not available  
 
230.  The representative of Seychelles noted that Seychelles had benefitted from technical 
assistance provided by the ACP-MTS programme.  He noted that while the review of the 
TBT legislative framework had almost been completed, Seychelles would continue to require 
technical assistance to introduce technical regulations and conformity assessment procedures to 
ensure full compliance with the WTO TBT Agreement. 
231.  [The representative of Seychelles confirmed that Seychelles would progressively 
implement the provisions of the WTO Agreement on Technical Barriers to Trade in accordance with 
the TBT-specific Action Plan provided for in Table 14 in Annex 2.   Full implementation would start 
from December 2015 without recourse to any furt her transitional period.  He further confirmed 
that Seychelles would ensure that all of its laws, regulations or other measures governing technical 
barriers to trade, standards and certification would be  in full conformity with the provisions of the 
WTO TBT Agreement.  The Working Party took note of this commitment.] 
- Sanitary and phytosanitary measures 
232.  The representative of Seychelles said that the SPS regime in Seychelles was governed by a 
number of pieces of legislations.  These were: the  "Animals (Diseases and Imports) Act 1981" (notified in WT/ACC/SYC/4); the "Plant Protection Act 1996" (notified in WT/ACC/SYC/36); the 
Seychelles Bureau of Standards Act 1987 (notified in WT/ACC/SYC/22); the "Export of Fishery 
Products Act 1996" (notified in WT/ACC/SYC/9/Add.1); the "Food Act 1987" (notified in 
WT/ACC/SYC/4) and the "Public Health Act 1960" (notified in WT/ACC/SYC/9/Add.1) and their 
subsequent amendments and implementing regulations. 
233.  Some Members noted that Seychelles' SPS legislation did not appear to specify that 
regulations needed to be based on scientific evidence, nor did the legislation provide for 
non-discrimination, as required by the WTO SPS Agreement.   
234.  The representative of Seychelles said that over the past years, Seychelles had adopted a 
number of international guidelines and standards, which were based on the principle of scientific 
evidence.  These included international agricultural trading norms, measures and standards, as set by the International Plant Protection Convention (IPPC); the CODEX Alimentarius; and the World 
Organisation for Animal Health (OIE).  
235.  The representative of Seychelles said that Seychelles was currently in the process of 
revising legislation in the area of sanitary and phytosanitary (SPS) measures.  He presented a 
checklist of illustrative SPS issues (document WT/ACC/SYC/24 and its Revisions) and an 
SPS-specific action plan (see Table 13 in Annex 2) detailing the ongoing reforms in this area.  WT/ACC/SPEC/SYC/6 
 
- 49 - 
 
  The Legislative Action Plan (document WT/ACC/SYC/17 and its Revisions) also listed enacted or 
pending legislation relevant to the SPS Agreement.  
236.  The representative of Seychelles said that the review of SPS-related legislation had been 
assisted by the ACP-MTS programme and the Biosecurity Project funded by the GEF and 
implemented by the government of Seychelles and the UNDP.   
237.  Based on the review, he noted that his Government had drafted a comprehensive Animal 
and Plant Biosecurity Bill (notified in WT/ACC/SYC/19), which was currently before the Attorney 
General's Office.  The Bill was expected to be enacted by September 2013.  In his view, the Animal 
and Plant Biosecurity Bill took into account the provisions of the SPS Agreement and the 
requirements of the IPPC and the OIE to which Seychelles was party, recognizing measures 
undertaken on the basis of scientific evidence.   The Biosecurity Bill would provide the legal basis 
to regulate all aspects of animal and plant health (excluding animal welfare and veterinary drugs) 
and matters related to human health and food safety, except for those falling within the scope of 
the IPPC or the OIE (e.g. zoonosis), as these would be covered under the review of the "Food Act" 
and the "Public Health Act 1960".   
238.  The representative of Seychelles noted that, upon adoption of the Animal and Plant 
Biosecurity Bill, the "Animals (Diseases and Impo rts) Act 1981" and the "Plant Protection Act 
1996" would be repealed.  The statutory instruments (implementing regulations) under the 
"Animals (Diseases and Imports) Act 1981" and the "Plant Protection Act 1996" were also being 
reviewed and would be repealed through the en actment of new implementing regulations under 
the Animal and Plant Biosecurity Bill (i.e. Animal Biosecurity Regulations, Plant Biosecurity 
Regulations, and Invasive Alien Species Biosecurity Regulations).  The draft Animal Biosecurity 
Regulations and the draft Plant Bi osecurity Regulations were expected to be enacted by September 
2013.  The draft Invasive Alien Species Biosecurity Regulations was still being reviewed and 
checked against existing policies and pieces of legi slation in related areas.  The draft Regulations 
would be submitted to the Working Party for comments in November 2013.   
239.  The representative of Seychelles added that there were additional implementing 
regulations (notified in WT/ACC/SYC/36) that were being drafted to fully implement the new 
Animal and Plant Biosecurity Bill, namely: the draft Animal and Plant Biosecurity (Animal) 
Regulations, 2012; the draft Animal and Biosecurity (Fees and Charges) Regulations, 2012; the 
draft Animal and Plant Biosecurity (Plant) Re gulations, 2012; the draft Animal and Plant 
Biosecurity (Declaration of Infested Biosecurity Controlled Area) ( Name of pest or disease ) Order; 
the draft Animal and Plant Biosecurity (Designation  of Agency Responsible for Biosecurity) Order, 
2012; the draft Animal and Plant Biosecurity (Com mencement) Notice, 2012; the draft Animal and 
Plant Biosecurity (Regulated) (Quarantine) Plant Pests Order, 2012; the draft Animal and Plant 
Biosecurity (Animal) (Declaration of Notifiable Diseases) Order, 2012; the draft Animal and Plant 
Biosecurity (Designation of Biosecurity Quarantine Stations) Order, 2012; and the draft Animal and 
Plant Biosecurity (Designation of Biosecurity Points of Entry an Biosecurity Points of Departure) 
Order, 2012.  WT/ACC/SPEC/SYC/6 
 
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  240.  The representative of Seychelles added that under the new Animal and Plant Biosecurity 
Bill, plants and plant products, as well as animals and animal products, would be subject to import licence requirements, based on risk assessment in accordance with IPPC and OIE standards. 
The application forms for such import licences were contained in Schedule 1 of the Biosecurity Bill.    
241.  Operational manuals and work instructions for officers in the inspection service of the 
Seychelles Agricultural Agency (SAA) had been prepared (notified in WT/ACC/SYC/39).  
These manuals had been aligned with the Customs Management Act 2011, particularly the 
provisions governing trade facilitation and border management. 
242.  The representative of Seychelles said that the "Food Act" was under review to be 
amended.  The main areas of focus of the amen ded Food Act would be food importation, e.g. 
temperature control, labelling, enforcement and penalties.  The review of the Food Act was assisted by the World Health Organisation (WHO).  A draft of the amended Food Act would be 
submitted to the Working Party for review by Oc tober 2013.  The amendment was expected to be 
enacted in November 2013.  
243.  The representative of Seychelles said that the provisions and associated measures for the 
sanitary control of fish and fishery products for export purposes were contained in the "Export of 
Fishery Product Act 1996" and its subsequent implementing regulations (as notified in 
WT/ACC/SYC/37), namely: the "Export of Fishery (Sanitary) Regulations, 2010"; the "Export of 
Fishery Products (Aquaculture Feed) Regulations, 2010";  the "Export of Fishery Products 
(Aquaculture) Regulations 2010"; the "Export of Fishery Products (By-Products) Regulations 2010".  These provisions and associated measur es were based on international standards, 
guidelines and recommendations, in this particular case the CODEX Alimentarius and where 
appropriate, the OIE aquatic code.  
244.  The representative of Seychelles said that the "Seychelles Bureau of Standards Act 1987" 
provided for the Bureau to undertake testing for food and food products.  The Bureau was 
designated as the national reference laboratory for the testing of fish and fishery products for 
exports under the "Export of Fishery Products (Amendment) Act 2003" (as notified in 
WT/ACC/SYC/37).  The Bureau of Standards (i.e. the national reference laboratory) could be 
contacted at: 
Address: Bureau of Standards 
P.O. Box 953, Victoria, Mahe, Seychelles 
Tel No.:  [please fill in] Fax No.:  - 
E-mail:  sbsorg@seychelles.net  
Website:  N/A 
245.  The representative of Seychelles said that, in an effort to improve the governance and 
transparency mechanisms in the area of Biosecurity (sanitary and phytosanitary), his Government 
had established a National Biosecurity Committee (NBC) and the National SPS Committee, as a 
sub-committee of the NBC.  The Seychelles Agricultural Agency was the Secretariat to these WT/ACC/SPEC/SYC/6 
 
- 51 - 
 
  Committees, and would serve as National SPS Enquiry Point, while the Principal Secretary for the 
Ministry for Natural Resources would serve as National Notification Authority.   
246.  The representative of Seychelles added that the Seychelles SPS Enquiry Point was fully 
operational and could be contacted at: 
Address: Seychelles Agricultural Agency 
P.O. Box 166, Victoria, Mahe, Seychelles 
Tel No.:  (+248) 4611478 Fax No.:  - E-mail:  seypro@seychelles.net  
Website:  In preparation. 
247.  Asked to provide further information on the measures that Seychelles had taken to enact 
regulations for the implementation of a risk assessment programme, in accordance with the 
SPS Agreement, the representative of Seychelles said that Seychelles applied, international standards, as set by the OIE, the IPPC an d the CODEX Alimentarius, where applicable.  
He confirmed that all applied measures would be based on appropriate risk assessment in 
accordance with the standards and guidelines of the international standard-setting organisations.  
He added that concerned parties and relevant WTO Committees would be notified of these SPS 
measures.  
248.  The representative of Seychelles said that the Government of Seychelles attached great 
importance to environmental protection and the conservation of its biodiversity. He noted that SPS 
measures would, therefore, only be applied in or der to prevent the entry and spread of pests and 
diseases. He confirmed that any such measures would be in accordance with the WTO SPS Agreement.  
249.  The representative of Seychelles stated that, in adopting and implementing SPS measures, 
Seychelles fully recognized the importance of applying the principles of non-discrimination, 
proportionality, necessity and reasonableness in accordance with the WTO SPS Agreement. 
250.  The representative of Seychelles stated that in his view, Seychelles' participation in 
regional and international organisations, and re gional economic groupings and the associated 
targeted technical assistance programmes was assisting Seychelles to build the necessary capacity 
in order to comply with the WTO SPS Agreement.  He noted, however, that Seychelles continued 
to face difficulties in the SPS area due to capacity constraints.  For instance, in the area of risk 
assessment, officials needed to be trained in: do cumenting procedures relating to risk assessment 
techniques developed and prescribed by inte rnational organizations; disease areas and 
non-disease areas; and regional ecological and environmental conditions.  While Seychelles had 
benefited from an ACP-MTS programme in the last quarter of 2010, as well as various other 
projects funded by the: FAO, IAEA, IAPSC, AU-IBAR, UNDP, WHO, EU, USAID, COMESA, and 
SADC, further technical assistance would be required in this area. WT/ACC/SPEC/SYC/6 
 
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  251.  [The representative of Seychelles confirmed that Seychelles would progressively 
implement the provisions of the WTO Agreement on  the Application of Sanitary and Phytosanitary 
Measures, in accordance with the SPS specific Action Plan provided in Table 13 in Annex 2.  
Seychelles would ensure full implementation of the SPS Agreement by December 2015.  He further 
confirmed that Seychelles would base all of its SPS measures on the Codex Alimentarius, OIE and 
IPPC standards, guidelines and recommendations, in accordance with the requirements of the SPS 
Agreement.  SPS measures would be applied only to the extent necessary to protect human, 
animal, or plant life or health and would not be mo re trade restrictive than required to achieve the 
appropriate level of protection applied in Seychell es.  He also confirmed that sanitary and other 
certification requirements in Seychelles would be administered in a transparent and expeditious 
manner, and that his Government would be willing to consult with WTO Members concerning the effect of these requirements on their trade with a view to resolving issues that Members raised.  
The Working Party took note of these commitments.] 
- Trade-related investment measures 
252.  The representative of Seychelles stated that Seychelles did not maintain any prohibited 
trade-related investment measures. 
253.  The representative of Seychelles said that there were no investment incentives contingent 
upon the purchase or use of local materials by investors.  Asked whether this was also the case with the benefits provided to firms investing in the Seychelles International Trade Zones (SITZ), 
he confirmed that incentives provided in the SITZ  were not contingent upon purchase or use of 
local materials by the investing firm.   
254.  [The representative of Seychelles confirmed th at from the date of accession, Seychelles 
would apply its investment regime in compliance with the WTO Agreement, including the 
WTO Agreement on Trade-Related Investment Measures (TRIMs Agreement), and would apply the 
TRIMs Agreement from the date of accession without recourse to any transition period in a 
non-discriminatory manner - to imports from all WTO Members and to domestically-produced 
goods.  The Working Party took note of this commitment.] 
- State-trading entities 
255.  The representative of Seychelles provided a completed questionnaire on State-trading 
enterprises in document WT/ACC/SYC/13.  He was of the view that only one State-trading 
enterprise existed in Seychelles at present – the Indian Ocean Tuna (Ltd).  He further said that the 
Indian Ocean Tuna (Ltd.) operated on the basis of commercial considerations and in line with the 
non-discriminatory principle of the GATT 1994.  The Public Enterprise Monitoring Division (PEMD) 
within the Ministry of Finance, Trade and Investment  was in charge of monitoring the activities of 
STEs, and in particular, their annual performances.  
256.  In response to a specific question, the repr esentative of Seychelles noted that, as of 
January 2010, the Seychelles Petroleum Company (S EYPEC) no longer held exclusive rights to WT/ACC/SPEC/SYC/6 
 
- 53 - 
 
  import and distribute petroleum and petroleum products (see also "State Ownership 
and Privatization"). 
- Free zones, special economic areas 
257.  The representative of Seychelles said that the Seychelles International Trade Zone (SITZ) 
had been introduced in 1995 in accordance with the "International Trade Zone Act 1995" (SITZ 
Act) (notified in WT/ACC/SYC/9 /Add.1).  Activities inside the SITZ were governed by the 
Seychelles International Business Authority (SIBA), which was responsible for issuing licenses for incoming companies.  Licenses were issued for the following commercial activities: assembling; 
processing; redistribution; export of services; telecommunications; and manufacturing.  Although 
retail was not permitted in the SITZ, the SIBA could permit it in special circumstances and on a 
limited basis.  Licenses for operating in the SITZ were generally granted for one year and could be 
extended upon review of the company's economic activity and benefits generated during the one-
year period.  The other variables considered in  such a review, were:  the company's compliance 
with the requirements of the SITZ Act; the volume of production or business generated by the 
licensee; the financial position; and the plans fo r the future.  He added that SIBA was in the 
process of reviewing legislation in this area.  The review process was expected to be completed by 
November 2013.  
258.  Asked to clarify whether the Government of Seychelles could renegotiate contracts granted 
to SITZ companies on an annual basis, the representative of Seychelles replied that his 
Government did not sign contracts with SITZ operat ors, but that the SIBA issued licenses to SITZ 
operators.  
259.  The representative of Seychelles further noted that natural or legal persons investing or 
operating in the SITZ, benefited from the co ncessions and exemptions provided under the 
Schedule of the "SITZ Act", which included, inter alia , non-application of the "Business Tax Act", 
the "Trades Tax Act", the "Stamp Duty Act" (n otified in WT/ACC/SYC/9/Add.1), the "Employment 
Act" (notified in WT/ACC/SYC/22) and the "Control of Rent and Tenancy Agreements Act" (notified 
in WT/ACC/SYC/40).  In order to be granted SITZ benefits, SITZ operators (legal persons) were asked to demonstrate that at least 80% of the goods were destined for export.  In the case of 
services, SITZ operators were required to provid e evidence that their clients were established 
mainly abroad.  
260.  Asked to provide further information on the concessions and privileges offered to SITZ 
companies, the representative of Seychelles said that SITZ companies benefited from:  
- an exemption from the tax on business profits and dividends; 
- an exemption from the import duty and GST on capital equipment (except for motor 
vehicles used by operators or their employees  – a Minister could grant exemption from the 
payment of trades tax and GST on the importation of motor vehicles only under special 
circumstances), raw materials, office furniture and equipment; 
- an exemption from the trades tax and GST on intermediate and final products; WT/ACC/SPEC/SYC/6 
 
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  - an exemption from social security contributions for employers; 
- an exemption from the work permit requirement for foreign workers; and - an exemption from the withholding tax.  
261.  In response to concerns raised by Members, the representative of Seychelles 
acknowledged that the benefits granted within the SITZ could be considered prohibited subsidies 
within the meaning of Article 3 of the WTO Agre ement on Subsidies and Countervailing Measures.  
He noted, however, that pursuant to Section 3(3) of the SITZ Act 1995, the SITZ was considered "ex-territorial", thus "not within the domestic economy" of Seychelles.  Therefore, he was of the 
view that there was no obligation to apply WTO rules within the SITZ, as not all of Seychelles' 
legislation applied within the Zone.   Following an internal review, he stated that contrary to what 
had been previously stated, he confirmed that the SITZ was subject to relevant WTO rules.  
He further confirmed that the SITZ incentives were neither based on export performance, nor on 
local content requirements.  He added that SITZ companies were entitled to sell only 20% of their 
produced goods on the domestic market bu t were entitled to export up to 100%. 
262.  Asked to clarify how this provision was consistent with Article 3(a) of the WTO Agreement 
on Subsidies and Countervailing measures, which prohibited benefits based on export 
performance, the representative of Seychelles reaffirmed that this provision did not provide SITZ 
operators with incentives based on export performance but rather incentives to produce goods destined for export.  He further added that, in hi s view, there was no violation of the principle of 
national treatment, since SITZ companies could se ll only 20% of the goods they produced on the 
Seychelles' domestic market, but were entitled to export 100% of the goods.  He was of the 
opinion that this provision was not in conflict with the WTO Agreement on Subsidies and 
Countervailing Measures, and, therefore, Seychelles was no longer considering amending the SITZ 
Act, as initially planned.  
263.  With regard to the customs procedure governing imports into the SITZ, exports to third 
countries, and sales into the rest of Seychelles, the representative of Seychelles said that 
(i) companies importing into the SITZ had to lodge with customs a Bill of Entry approved by SIBA, 
allowing the customs officer to verify the goods and certify that these were destined for SITZ use 
and therefore not subject to taxes; (ii) SITZ comp anies would submit a SIBA-approved Bill of Entry 
for Export at customs, which allowed the goods to be certified as exports from the SITZ and 
released for exportation; and (iii) SITZ companies could sell only 20% of the goods they produced 
on the Seychelles' domestic market where the goods were subject to all normal taxes and tariffs.  
In cases where the goods were considered as restricted goods, as listed in Table 7(b) the 
companies would be required to apply for an import licence (referred to as "import permit" under 
national legislation) like any other company.  
264.  Asked to provide further information on the specific requirements described in the previous 
paragraph, the representative of Seychelles said that, for exports to other countries, the Bill of 
Entry for Export had to be presented in three sets  and had to be accompanied by an Airway Bill, 
Packing List, Delivery Order, Bill of Lading (if for shipment), and an invoice.  No export permit was WT/ACC/SPEC/SYC/6 
 
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  required and no export taxes were levied.  For sales to other firms within the SITZ, a Bill of 
Transfer prepared in two sets with an enclosed list of goods had to be submitted to the SIBA for approval.  For sales into the rest of Seychelles (i.e. domestic sale), a SITZ operator had to seek 
formal authorization from the SIBA, who would seek permission from the Ministry of Finance, 
Trade and Investment.  Once approved by the SIBA, customs duties were levied on the good(s) 
and the good(s) were allowed to enter the domestic market.  
265.  The representative of Seychelles said that, from the date of accession, Seychelles would 
apply the provisions of the WTO Agreements in  the SITZs, including but not limited to the 
WTO Agreements on TRIPS, SPS, TBT, TRIMs, Subsidies, and the GATT 1994.   
266.  [The representative of Seychelles confirmed that from the date of accession any free zones 
or other special economic zones in Seychelles would be established, maintained and administered in conformity with the provisions of the WT O Agreement, including the WTO Agreement on 
Subsidies and Countervailing Measures and the WTO Agreement on Trade-Related Investment 
Measures, and that Seychelles would apply the provisions of the WTO Agreement in all of its free 
zones or special economic zones. He further confirmed that the right of firms to register and 
operate in these zones would not be subject to export performance, trade balancing, or local 
content criteria requirements.  In addition, goods imported into the zones under provisions that 
exempt imports from customs duties and certain taxes which were then released to the rest  of the 
customs territory of Seychelles, would be subject to those duties and taxes and customs 
formalities when entering the rest of the customs territory of Seychelles.  If those imported goods 
were reprocessed within the territory of the free zones or other special economic zones, the duties 
and taxes for those goods were to be paid when the final products would be entering the rest of 
the customs territory of Seychelles.  The Work ing Party took note of these commitments.] 
- Government procurement 
267.  The representative of Seychelles said that the "Public Procurement Act 2008" (notified in 
WT/ACC/SYC/9/Add.1) covered public procuring entities at all administrative levels.  He further 
noted that the 2008 Act defined procurement as an "acquisition by purchase, lease, tenancy, hire 
purchase, licence, franchise or by any other cont ractual means of any types of works, assets 
services or goods including livestock or any combination thereof".  He added that all State-funded 
construction contracts were subject to this Act.  However, in cases where the project was funded 
by a multilateral or bilateral donor, the project wo uld not be subject to the Regulations.  He further 
said that foreign firms bid for construction contracts pursuant to the same terms and conditions as 
domestic firms.  He noted that Seychelles did not have any plans to change its regime in order to 
favour domestic bidders.  Procurement contracts of value exceeding SR150,000 were subject to 
the scrutiny of procurement committees or the Nation al Tender Board.  This, in his view, ensured 
that the bidding procedures were open and transpar ent.  In response to a specific question, he 
said that the "Public Procurement Act 2008" would be revised so that its provisions applied to 
procurement by Governmental Agencies regarding products purchased for governmental purposes and not for commercial resale.  WT/ACC/SPEC/SYC/6 
 
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  268.  Asked to clarify what the reference to "other methods of procurement", i.e., methods other 
than open tendering, the representative of Seyc helles said that this referred to: limited bidding; 
direct bidding; emergency procurement; and to the procurement procedures that had to be 
followed, as prescribed by donor agencies su ch as the UNDP; the World Bank; the FAO; and 
the EU. 
269.  With regard to transparency, the representative of Seychelles stated that the "Public 
Procurement Act 2008" provided for: the publicatio n of notices; the notification of winning and 
losing bids; and the regular publication of awarded tenders in local newspapers.  
270.  Pursuant to the "Public Procurement Act", a Review Panel had been established. The Panel 
consisted of one Chairperson; one representative of the Attorney General's Office; one 
representative of the Fair Trading Commission; and one representative of a non-governmental consumer welfare organisation.  He further noted that this Review Panel was independent from the 
procuring entities and the National Tender Board. 
271.  In response to a specific question, the representative of Seychelles noted that, under the 
"Public Procurement Act 2008", purchases by Air Seychelles Ltd. were considered to be part of 
government procurement.  Given the nature of the operation of this company, it followed all the 
procedures set out in the 2008 Act.  However, unlike other entities, instead of the National Tender 
Board, it was the Board of Directors that approved tenders in this sector, due to the specific nature 
of the products.   
272.  The representative of Seychelles said that within five years from the date of accession, 
Seychelles would initiate negotiations to accede to the WTO Agreement on Government 
Procurement. 
273.  Some Members raised concerns with regard to Seychelles' request for a five-year transition 
period, as foreign firms were already eligible to bi d for construction contracts pursuant to the same 
terms and conditions as domestic firms, and other aspects of the "Government Procurement Act" 
also appeared to be already consistent with the WTO Agreement on Government Procurement.  
These Members requested Seychelles to initiate such negotiations no later than one year from the 
date of accession.   
274.  The representative of Seychelles confirmed that, within one year from the date of 
accession, Seychelles would initiate negotiations to accede to the WTO Agreement on Government 
Procurement.  The Working Party took note of this commitment. 
- Transit 
275.  The representative of Seychelles said that goods could transit through the territory of 
Seychelles.  Goods in transit were governed by provisions under Sections 94 to 97 of the "Customs 
Management Act 2011". WT/ACC/SPEC/SYC/6 
 
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  276.  [The representative of Seychelles confirmed th at, from the date of accession, Seychelles 
would act in full conformity with, and would apply any laws, regulations or other measures 
governing transit operations in compliance with the provisions of the WTO Agreement, in particular 
Article V of the GATT 1994.  The Working Pa rty took note of these commitments.]   
- Agricultural policies 
 (a) Imports 
277.  The representative of Seychelles said that a number of agricultural products, were 
currently VAT-exempt (see the list of VAT exemptio ns, as contained in the draft "Value Added Tax 
(Amendment of Schedules) Regulations 2013" (not ified in WT/ACC/SYC/26).  Excise taxes were 
levied on alcoholic beverages and spirits, and tobacco products.   
278.  In response to a specific question, the representative of Seychelles said that Seychelles did 
not have a State import monopoly on critical agricultural imports "support" for its agricultural 
sector. 
(b) Exports  
279.  Some Members noted that Seychelles would be expected to eliminate all export subsidy 
programmes in agriculture from the date of accession.   
280.  The representative of Seychelles said that his Government had taken several measures to 
attract capital investments in the agriculture and fisheries sectors in order to reduce Seychelles' 
dependency on tourism.  Previously, pursuant to  the Agriculture and Fisheries Incentives (AFIA) 
Act 2005, if certain criteria were met, concession s were provided to registered farmers, farming 
entities (companies), agricultural processors an d agricultural exporters by exempting them from: 
the business tax; social security contributions; the Gainful Occupation Permit (GOP) requirement; 
and the customs duty (previously, trades tax) .  He noted that Seychelles had undertaken a 
comprehensive review of all incentives provided in  the fisheries and agriculture sectors.  Based on 
the outcomes of this review, his Government de cided that the incentives provided under the 
"Agriculture and Fisheries Incentives Act (AFIA) 2005" would continue to apply (for more 
information on the incentives under the AFIA 2005 see Table 16, as well as the Sections on "Tariff 
rate quotas, tariff exemptions", "Export subsidies"  and "Industrial policy, including subsidies"). 
281.  The representative of Seychelles confirmed that, upon accession, Seychelles would bind its 
agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, 
and not maintain or apply any export subsidies fo r agricultural products.  The Working Party took 
note of these commitments. 
(c) Internal policies  
282.  The representative of Seychelles provided information on domestic support in the 
agricultural sector in the format of document WT/ACC/4 for the period 2008 to 2010, in document 
WT/ACC/SPEC/SYC/4 of 10 October 2011.  He added that updated information for the reference WT/ACC/SPEC/SYC/6 
 
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  period 2010-2012 was provided in document WT /ACC/SPEC/SYC/4/Rev.1.  Updated information 
for this period would be submitted shortly. 
283.  The representative of Seychelles said that the "Agricultural Agency Act 2009" (notified in 
WT/ACC/SYC/40), provided the right for the Government  to act as a service provider and facilitator 
to the farming community.  The Agency held the mandate for four directorates, namely: 
Agricultural Land and Project Management; Crop and Livestock Development Support; Crop and 
Livestock Health Services; and Corporate Services.  The main functions of the Agency were to:  
- Enhance national food security without compromising human health and the environment; 
- Ensure the enforcement of established agricultural regulatory mechanisms; 
- Facilitate the agricultural sector by providing technical services; 
- Facilitate formal and informal training of food-producing entrepreneurs and technical  personnel; 
- Facilitate the maximization of local production of broiler poultry meat, table eggs and pork 
as well as valorise other livestock types inclusive of small ruminants; 
- Facilitate the maximization of local production of arable crops which were required for local 
 consumption and in which there were comparative advantages; and 
- Assist with the stocking of adequate amounts of quality agricultural inputs and supplies to 
 meet the requirements of agricultural activities. 
284.  Asked to provide information on the specific trade measures that were applied (or 
considered) by Seychelles under the Food Security Strategy (FSS) 2008-2011 and the Agricultural Development Strategy 2007-2011, the representative of Seychelles said that the primary objective 
of the agricultural policy was to increase local food security, which would result in reducing 
Seychelles' dependence on food imports and increasing the contribution of agriculture to GDP 
through increased employment, farm income and local economic activity related to marketing of 
agricultural products.  
285.  The representative of Seychelles said that the guiding document for the period 2008-2011 
for Seychelles' agricultural development plan was the Food Security Strategy 2008-2011.  
The Food Security Strategy 2008-2011 focused on five key areas: agricultural land; agricultural 
infrastructure; agricultural requisites; agricultural policy and institutional support; and capacity-
building.  For the five-year period (2007-2011), th e Government assumed a ro le as facilitator in 
the agricultural sector – including through a number of operational service sections and evaluation farms within the Ministry responsible for agriculture – with a view to providing the necessary 
services and generating technological information fo r the benefit of food producers.  In his view, 
this approach facilitated the enhancement of Seychelles' domestic crop and animal production, in 
turn promoting Seychelles' food security objectives .  He noted that a new five-year food security 
strategy would be developed.  WT/ACC/SPEC/SYC/6 
 
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  286.  Seychelles' commitments on agricultural tariffs and domestic support and export subsidies 
for agricultural products are contained in the Schedule of Concessions and Commitments on Goods (document WT/ACC/SYC/…/Add.1) annexed to Seyc helles' Protocol of Accession to the WTO. 
- Trade in civil aircraft 
287.  Some Members asked whether Air Seychelles Ltd. held exclusive rights to:  (i) provide air 
passenger transport services on inter-island routes within Seychelles and international routes; and 
(ii) handle international air cargo clearing and forwarding, and passenger handling services at Seychelles International Airport.   
288.  The representative of Seychelles replied that Air Seychelles Ltd held no exclusive rights to 
provide air passenger transport services on international routes.  
289.  In response to a specific question, the representative of Seychelles further noted that no 
tariff rates were imposed on imports of civil aircra ft and parts.  Therefore, there were no charges 
of which Air Seychelles Ltd would need to be exempted. 
290.  The representative of Seychelles confirmed th at, from the date of accession, Seychelles 
would initiate negotiations to accede to the WTO Agreement on Trade in Civil Aircraft.  
The Working Party took note of this commitment.  
- Textiles regime  
291.  The representative of Seychelles said that Seychelles did not have any special measures 
regarding trade in textiles.   
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL - Industrial property protection 
292.  The representative of Seychelles said that Seychelles' legislation in the area of intellectual 
Property included the "Copyright Act 1984" (notified in WT/ACC/SYC/9/Add.1), the "Trade Marks 
Decree 1977" (notified in WT/ACC/SYC/9/Add.1) and the "Patents Act 1901" (notified in 
WT/ACC/SYC/9/Add.1).   
293.  The representative of Seychelles noted that Seychelles was reviewing Seychelles' 
intellectual property legislation in order to ensure full compliance with the provisions contained in 
the WTO Agreement on Trade-related Aspects of In tellectual Property Rights (TRIPS Agreement).  
To this end, his Government had signed a Memorandum of Understanding (MOU) with the World 
Intellectual Property Organization (WIPO) on 23 November 2010 regarding the implementation of 
the Intellectual Property Development Plan (IPDP).  The IPDP was aimed at facilitating institutional 
and legislative reforms in the area of intellectual  property rights to bring Seychelles' existing 
Intellectual Property regime into conformity with WTO requirements.   WT/ACC/SPEC/SYC/6 
 
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  294.  The Government had begun taking action in three of the seven action areas identified in 
the IPDP – (i) strengthening of the policy fr amework through the creation of a dedicated 
Intellectual Property Taskforce, as well as through the establishment of a Creative Industry Policy 
and the development of a Music Industry Strategy ; (ii) strengthening the legal framework through 
the development of new legislation on copyright, geographical indications and industrial design and 
plant varieties protection, as well as through th e amendment of legislation dealing with patents 
and trademarks; and (iii) strengthening the institutional framework through the establishment of a 
centralized Intellectual Property Office. Information on the implementation of the TRIPS 
Agreement is provided in document WT/ACC/SYC/18 and its Revisions, and a TRIPS-specific Action 
Plan is provided in document WT/ACC/SYC/16 and its Revisions.  
295.  As part of the review process, Seychelles prepared the draft Industrial Property Act 
(notified in WT/ACC/SYC/25).  When adopted, this proposed piece of legislation would repeal and 
replace the "Trade Marks Decree 1977" and the "Pat ents Act 1901".  The draft Industrial Property 
Act would provide for the protection and use of patents, trademarks, geographical indications, 
utility models, layout designs and integrated circuits.  
296.  The representative of Seychelles said that th e draft Industrial Property Act was currently 
being reviewed by the Attorney General's O ffice and would be enacted by the end of 
November 2013.  He further informed that this Act dealt with issues, such as: the treatment of 
foreigners who were nationals or residents of other countries and who did not have business or 
"industrial" establishment in Seychelles; and the application of international agreements to which Seychelles was a party or would be a party. 
- Responsible agencies for policy formulation and implementation 
297.  The representative of Seychelles said that the Ministry of Finance, Trade and Investment, 
in conjunction with the Office of the Registrar General, was responsible for the regulation and 
protection of industrial property rights in Seychelles.  He added that the Division of Culture within 
the Ministry of Tourism and Culture was responsi ble for registering copyrights associated with 
literary works, musical works, artistic works, pe rformances of literary or musical works, films, 
sound recordings and broadcasts.  He further noted that Seychelles planned the establishment of 
an Intellectual Property Office to promote and simplify the registration of patents, trademarks and 
copyrights.  This IP office would also be in charge of an effective, uniform approach to intellectual 
property management and development.  A joint ta skforce was envisaged to be formed in order to 
provide for a more effective enforcement regime.  This taskforce would comprise, inter alia , 
representatives from the following Ministries/Agencies:  the Seychelles Police Department; the 
Customs Department; the Seychelles Chamber of Commerce (SCCI); and repr esentatives from the 
IP office.  Relevant stakeholders were working on draft legislation for the establishment of a 
centralized Intellectual Property Office.  He noted, however, that this drafting process was in its 
initial stages. WT/ACC/SPEC/SYC/6 
 
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  - Participation in international in tellectual property agreements 
298.  The representative of Seychelles said that Seychelles had become a member of the World 
Intellectual Property Organization (WIPO) on 16 Ma rch 2000.  He added that Seychelles was also a 
signatory to the Paris Convention for the Protection of Industrial Property and the Patent 
Cooperation Treaty (PCT).  He indicated that although his Government was not yet a signatory to 
any other intellectual property conventions or agreements, Seychelles would, in accordance with 
the IPDP, also accede to the Madrid Agreement conc erning the International Registration of Marks; 
the Hague Agreement concerning the International Deposit of Industrial Designs; and the Berne 
Convention for the Protection of Literary and Arti stic Works.  He noted that Seychelles aimed to 
accede to the Berne Convention upon accession to the WTO. 
- Application of national and MFN treatment to foreign nationals 
299.  The representative of Seychelles said that Seychelles provided national treatment to all 
foreign nationals.  He added that Seychelles generally did not extend advantages, favours, 
privileges or immunities to selected countries  without extending the same treatment to other 
countries.  He further noted any legislation to be enacted in the area of intellectual property rights 
would comply with the MFN and national treatment principles as provided for in the 
WTO Agreement.  
- Fees and taxes 
300.  The representative of Seychelles said that curre ntly only fees on IP-related registrations 
were being applied.  These fees are listed in Table 5.1 and Table 5.2 of Annex 2.   
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE 
ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS 
- Copyright and related rights 
301.  The representative of Seychelles said that copyright and related rights were regulated 
under the "Copyright Act 1984" (notified in WT/ACC /SYC/9/Add.1).  According to Section 3 of the 
"Copyright Act 1984", a copyright was the protection  o f  a n  e l i g i b l e  w o r k  b y  a n  e x c l u s i v e  r i g h t  
conferred to the author or another person for a term of 25 years from the first publication or from 
when the event took place (Sections 8 and 9) in Se ychelles or elsewhere, on all or any part of the 
copying, reproduction, communication to the public  or broadcasting of the Work.  Eligible works 
included:  literary works; musical works; artistic works; performance of literary or musical works; 
films; sound recordings; and broadcasts. 
302.   As part of the ongoing review, the draft Co pyright Act (notified in WT/ACC/SYC/22) had 
been drafted and was currently being reviewed by the Attorney General's Office.  The draft Act was 
expected to be adopted by the end of November 2013.  
303.  In response to a specific question, the representative of Seychelles said that the draft 
Copyright Act provided for the protection of computer programs (whether in source or object WT/ACC/SPEC/SYC/6 
 
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  code); and compilations of data (whether in machine readable or other forms and, which by 
reason of selection or/and management of thei r contents, constitute intellectual creation). 
304.  Several Members noted that the "Copyright Act 1984" appeared to establish a registration 
requirement, which would be inconsistent with Ar ticle 5(2) of the Berne Convention and the TRIPS 
Agreement.  In response, the representative of  Seychelles confirmed that the new copyright law 
would eliminate registration requirements.  He noted, however, that for the time being, a person 
had to register the work or creation with the Ministry for Culture.  If the application was 
satisfactory, the applicant was registered as the re gistered owner of the copyright in the Copyright 
Register.  He added that there were no provisions for compulsory licensing contained in the 
Copyright Act 1684.   
305.   Some Members noted that the "Copyright Act 1984" appeared to provide for a 25-year 
term of protection of works from its first publication.  The minimum term of protection required by 
the Berne Convention for the Protection of Lite rary and Artistic Works (Article 7) and the 
TRIPS Agreement (Article 9) was the lifetime of the author plus 50 years.  These Members asked 
Seychelles to take account of this requirement in the process of amending and redrafting its 
IP legislation.  The representative of Seychelles replied that Section 18 of the draft Copyright Act 
(notified in WT/ACC/SYC/22) provided the minimum term of protection in line with the Berne 
Convention and the TRIPS Agreement, i.e. th e lifetime of the author plus 50 years. 
306.  In response to a specific question, the representative of Seychelles said that although 
Seychelles was not yet a signatory to the Berne Convention, Article 18 of the Berne Convention was incorporated in Seychelles' domestic law.  He noted, however, that Seychelles intended to 
become signatory to the Berne Convention, upon accession to the WTO.  He also said that, in his 
view, the draft copyright law was in compliance wi th the requirements of the TRIPS Agreement. 
307.  In response to a specific question, the representative of Seychelles said that currently, the 
IP framework was fragmented between two differe nt Ministries.  However, the new, proposed 
IP legislation, when adopted, would ensure that  the resources were brought together under one 
single entity.  This would reduce costs through better management of funds, and ensure that 
resources were used more efficiently.   
308.  In response to a specific question regarding enforcement of copyrights, the representative 
of Seychelles replied that the Civil Code was still being amended.  He confirmed that his 
Government would submit the amendments to the Working Party, for Members' review.     
309.  Asked about the application of criminal sanctions for infringement of a right, the 
representative of Seychelles noted that the section dealing with penalties under the draft 
Copyright Act was still being drafted.  He confirmed that the section would comprise criminal 
sanctions for copyright infringements.  WT/ACC/SPEC/SYC/6 
 
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  - Trademarks, including service marks 
310.  The representative of Seychelles said that th e protection of trademarks was governed by 
the "Trade Marks Decree 1977" (notified in WT/ACC/SYC/9/Add.1).  Under this Decree, any person 
claiming to be the owner of a trademark could submit a registration application to the Registrar of 
Trade Marks.  The term of protection for a tr ademark was seven years and could be renewed.  
It granted the trademark owner the exclusive right to use the trademark in relation to any goods 
or services.   
311.  The representative of Seychelles noted that the "Trade Mark Decree 1977" was also being 
reviewed as part of the IPDP.  He indicated that the "Trade Mark Decree 1977" would be repealed 
and replaced with the adoption of  the draft Industrial Property Act (notified in WT/ACC/SYC/25).  
The draft Industrial Property Act was still being reviewed in order to bring Seychelles' legislation in 
line with the requirements of the TRIPS Agreemen t.  He confirmed that this would also take 
account of the protection of well-known marks.   
- Geographical indications, including appellations of origin 
312.  The representative of Seychelles said that there was currently no protection provided for 
geographical indications.  He noted, however, that relevant provisions had been incorporated into 
the draft "Industrial Property Act" (notified in WT/ACC/SYC/25). 
313.  Asked to provide more information on the available measures to enforce registration of 
both national and foreign geographical indication s, the representative of Seychelles replied that 
geographical indications was a new concept in Se ychelles' IP regime.  His Government would, 
therefore, require capacity-building and training on  how to enforce such measures.  In future, the 
centralized IP office (yet to be established) would be in charge of ensuring coordinated 
enforcement. 
- Industrial designs 
314.  The representative of Seychelles said that there was currently no protection provided for 
industrial designs.  He noted, however, that the draft Industrial Property Act (notified in 
WT/ACC/SYC/25), when enacted, would provide for the protection of industrial designs.  In his 
view, the provisions governing the protection of in dustrial designs in the draft Act would: fill the 
current legislative gap; meet the needs of po tential beneficiaries; and comply with the 
requirements of relevant international agreements  
- Patents 
315.  The representative said that protection of patents was governed by the "Patents Act 1901" 
(notified in WT/ACC/SYC/9/Add.1).  Under the "Patents Act 1901", the Registrar of Patents was 
responsible for the registration of patents.  A ccording to Section 4 of this Act, any person – 
whether a citizen of Seychelles or not – could file an application for a patent.  The right to an 
invention was confirmed by a patent which certifie d the ownership, priority and exclusive right of WT/ACC/SPEC/SYC/6 
 
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  the patentee to use his/her invention.  Pursuant to the 1901 Act, patents for inventions were valid 
for 14 years from the date the application was rece ived by the Registrar of Patents.  He noted, 
however, that based on a petition undertaken by  the patentee at least six months before the 
expiration of the patent, the President could extend his/her patent for another term of seven 
years, or 14 years in exceptional cases. 
316.  In response to a specific question, the representative of Seychelles said that between 2000 
and 2013, 123 patents had been issued under the "Patents Act 1901".   
317.  The representative of Seychelles noted, however, that the "Patents Act 1901" was also 
being reviewed as part of the IPDP.  He indicated that the "Patents Act 1901" would be repealed 
and replaced by the draft Industrial Property Act (notified in WT/ACC/SYC/25), which was still 
being reviewed in order to ensure full compliance with the requirements of the TRIPS Agreement.  
He added that his Government expected that the new legislation providing for patent rights would 
be enacted by the end of November 2013.  
318.  The representative of Seychelles added that th e provisions governing patent rights in the 
draft Industrial Property Act would stipulate: the requirements that would need to be met to 
secure a patent; the subject matters that were excluded from patent protection for policy reasons 
and practical considerations; who was eligible for patent protection; the procedures related to the 
filing and processing of patent applications; the rights conferred by a patent; and the limitations 
imposed on the rights of a patentee, including safeguard mechanisms. 
- Plant variety protection 
319.  The representative of Seychelles said that there was currently no protection provided for 
p l a n t  v a r i e t i e s .   H e  n o t e d ,  h o w e v e r ,  t h a t  r e l e v a n t  p r o v i s i o n s  w e r e  b e i n g  d ra f t e d  a s  p a r t o f  t he  
IPDP, with the assistance of WIPO.  He added th at Seychelles was considering becoming a member 
of International Union for the Protection of New Varieties of Plants (UPOV), and adopting a plant 
variety protection law that was in conformity with UPOV.  He added that the drafting process of 
this new law was still at an initial stage.  He confirmed, however, that the draft plant variety 
protection legislation would be submitted to the Working Party for review, once it reached a more advanced stage.  
- Layout designs of integrated circuits 
320.  The representative of Seychelles said that, at present, protection was not extended to 
layout designs of integrated circuits.  He added, however, that relevant provisions had been 
incorporated into the draft Industrial Property Act (notified in WT/ACC/SYC/25).   
321.  Part V of the draft Act would define: the requir ements for protection of layout designs; the 
persons eligible for protection; the procedures related to application, examination and registration; and the rights conferred and limitations of right.  The representative of Seychelles noted that, in WT/ACC/SPEC/SYC/6 
 
- 65 - 
 
  his view, these provisions would not only enable Seychelles to comply with International best 
practices but also stimulate local activities and foster transfer of technology in the field.  
- Requirements on undisclosed information,  including trade secrets and test data 
322.  The representative of Seychelles said that Seychelles' current legislation contained no 
provisions on requirements on undisclosed information, such as trade secrets and test data, 
including in the context of pharmaceutical and agricultural chemical patents.  He noted, however, 
that relevant provisions had been incorporated into the draft Industrial Property Act (notified in WT/ACC/SYC/25), which would deal with the protection of undisclosed information, define what 
constituted undisclosed information and specify the consequences of unauthorized disclosure, 
acquisition or use of confidential information. 
- MEASURES TO CONTROL ABUSE OF  INTELLECTUAL PROPERTY RIGHTS 
323.  The representative of Seychelles said that Seychelles had no specific intellectual property 
rights legislation regarding the control of potential abuse of intellectual property rights.  He added, 
however, that relevant provisions regarding the control of potential abuse of intellectual property rights had been incorporated into the draft Copyri ght Act and the draft Industrial Property Act.   
- ENFORCEMENT 
- Civil judicial procedures and remedies 
324.  The representative of Seychelles said that the Copyright Act 1984, the "Trade Marks 
Decree 1977" and the Patents Act 1901 contained provisions which provided for procedures and measures dealing with the infringement of intellectual property rights.  He further added that 
under the Seychelles Civil Code, the violation of the exclusive rights of the owners of a copyright, 
trademark or patent resulted in civil liability by the offenders in the form of both compensation for 
the damages suffered by the proprietor, and the im mediate prohibition of the illegal usage of the 
rights.  He noted that "prohibition" referred to in-land prohibitions only.  He further said that any 
infringement of intellectual property rights could result in:  (i) a Supreme Court injunction to cease 
the infringement; and (ii) compensation for damages. 
325.  Some Members enquired whether the Seychelles' Civil Code would be amended in order to 
incorporate administrative procedures and remedies, provisional measures and special border measures.  In response, the representative of Se ychelles said that his Government was currently 
reviewing how to adopt the provisions of th e TRIPS Agreement regarding administrative 
procedures and remedies, provisional measures and special border measures in its intellectual 
property legislation, with the assistance of WIPO in the context of the IPDP.   
326.  Asked to explain whether compensation for damages would extend to pre-established 
damages as suggested by Article 45(2) of the TR IPS Agreement, the representative of Seychelles 
replied that the Civil Code would be amended to include relevant provisions providing for WT/ACC/SPEC/SYC/6 
 
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  pre-established damages.  He further confirmed th at, upon accession, Seychelles' legislation would 
be in accordance with the TRIPS Agreement. 
- Provisional measures 
327.  The representative of Seychelles said that his Government was currently reviewing how to 
take account of the provisions of the TRIPS Agreement regarding provisional measures in its 
domestic legislation, which was in the process of being drafted with the assistance of WIPO, as 
part of the IPDP.   
- Administrative procedures and remedies 
328.  The representative of Seychelles said that his Government was currently reviewing how to 
incorporate the provisions of the TRIPS Agreem ent regarding administrative procedures and 
remedies in Seychelles' legislation, which was in the process of being drafted with the assistance 
of WIPO, as part of the IPDP. 
- Special border measures 
329.  Asked to provide further information on existing intellectual property enforcement 
measures at the border regarding counterfeit and/or pirated goods, the representative of 
Seychelles said that currently Seychelles' enforcement measures at the border were marginal.  
He noted, however, that as part of the implem entation of the Intellectual Property Development 
Plan, with the assistance of WIPO, Seychelles' current legislation would be either amended or 
repealed and replaced by new legislation, which would also take account of border measures in 
line with the obligations set out in the TRIPS Agreement.  Currently, the Ministry of Finance, in 
coordination with Seychelles' Customs, ensured that some border measures were in place with regard to counterfeit and/or pirated goods.  He noted that, as part of the IPDP review process, the 
scope for linkage between the relevant sections/provisions of the "Customs Management Act 2011" 
and the draft Industrial Property Act was reviewed in order to establish improved border controls. 
330.  The representative of Seychelles noted that as a result of further consultations, it was 
decided that the enforcement provisions contained in the draft Industrial Property Act would not 
incorporate border control requirements.  Instead, his Government decided to draft an 
implementing regulation under the "Customs  Management Act 2011", based on the "Model 
Provisions for National Legislation to Implement Fair and Effective Border Measures Consistent 
with the Agreement on Trade-Related Aspects of Intellectual Property Rights", prepared jointly by 
the World Customs Organization and WIPO.  This  model law provided measures that could be 
taken against infringement of industrial property  rights, copyright and related rights and other 
intellectual property rights. 
- Criminal procedures 
331.  The representative of Seychelles said that, under the current regime, Sections 21 and 22 
of the "Copyright Act 1984" covered copyright offences and penalties.  These provisions foresaw a WT/ACC/SPEC/SYC/6 
 
- 67 - 
 
  fine of SR1,000 for each infringing copy of a copyrighted work and a one-year imprisonment.  
He further added that the Penal Code  of 1955, contained provisions to prosecute criminal 
offences/actions, such as the import of counter feit and/or pirated good(s) into Seychelles.  
332.  Some Members enquired whether Seychelles' legislation provided for criminal procedures 
for importing, distributing, selling and traffickin g both counterfeit and pirated goods.  The same 
Members noted that pursuant to Article 61 of the TRIPS Agreement, criminal procedures would be 
required at least for wilful trademark counterfeiting or copyright piracy.  The representative of 
Seychelles replied that Seychelles was in the process of amending its legislation, which would 
address these matters, and ensure complia nce with international agreements.  
333.  The representative of Seychelles said that penalties under the current regime (which was 
dating back to 1984) did not rise to the deterrent level, as required under Article 61 of the TRIPS Agreement.  He noted, howe ver, that Seychelles would address the penalties' amount issue 
in the form of a regulation under the new copyright law.   
334.  Several Members requested Seychelles to undertake a commitment that, from the date of 
accession, Seychelles would fully implement the TRIPS Agreement, without recourse to any 
transitional arrangements. 
335.  In response, the representative of Seychelles said that his Government was committed to 
fully implement the TRIPS Agreement, from the date of accessions, without recourse to any 
transitional arrangements (for more information on the implementation of the TRIPS Agreement, 
see documents WT/ACC/SYC/16 and its Revisions, and WT/ACC/SYC/18 and its Revisions).  
336.  [The representative of Seychelles confirmed that Seychelles would apply the provisions of 
the WTO Agreement on Trade-Related Aspects of In tellectual Property Rights no later than the 
date of its accession to the WTO, without recourse  to any transitional periods.  The Working Party 
took note of this commitment.] 
VI. POLICIES AFFECTING TRADE IN SERVICES 
[Seychelles' revised services offer was circul ated as document WT/ACC/SPEC/SYC/3/Rev.3 on 
17 May 2013.]  
337.  The representative of Seychelles said that a number of laws affecting trade in services had 
been amended – the "Mutual and Hedge Fund Act 2007" (amended in 2008); the "Central Bank of 
Seychelles Act 2004" (amended in 2009) (notified in WT/ACC/SYC/9/Add.1); the "Postal Sector Act 
2010" (notified in WT/ACC/SYC/40); the "Investment Code of Seychelles Act 2005" (repealed and 
replaced by Seychelles Investment Act 2010); the "Anti-Money Laundering Act 2006" (amended in 
2011) (notified in WT/ACC/SYC/9/Add.1); the "C ompanies Ordinance 1972" (amended in 2011); 
the "Financial Institutions Act 2004" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1); the 
"Hospitals and Dispensaries Act" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1); the 
"International Corporate Service Providers Act 2003" (amended in 2011) (notified in WT/ACC/SPEC/SYC/6 
 
- 68 - 
 
  WT/ACC/SYC/9/Add.1); the "International Business Companies Act 1994" (amended in 2011); the 
"International Trusts Act 1994" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1); the "Licences Act 2010" (amended in 2011); the "Broadcasting and Telecommunication 
(Amendment) Act 2004" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1); and the "Public 
Utilities Corporation Act" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1). 
338.  The representative of Seychelles noted that Seychelles' services sector, as a whole, had 
accounted for 65% of GDP in 2011.  This figure included both private and public sectors. 
339.  He added that the insurance sector accounted  f o r  6 . 7 %  o f  G D P ,  w i t h  s e v e n  i n s u r a n c e  
companies present on the domestic market (of which three were foreign-owned).  The banking and 
other financial services sector was characterised by the existence of seven commercial banks 
(of which five were of foreign ownership), three non-banking institutions, 25 bureau de change and two offshore banks.  The securities ma rket fell under the purview of the Seychelles 
International Business Authority (SIBA). 
340.  In his view, the communication services sector had been largely liberalized and 
competition in the telecommunication industry was strong.  He added that the fibre optic 
submarine project had been completed in 2012, which was considered to have brought substantial 
economic benefits to the industry and the country's economy as a whole.  
341.  Tourism remained the most important sector of the economy.  The Seychelles Tourism 
Board was responsible for all tourism-related acti vities.  Revenue generated from tourism and its 
related activities had represented approximately 26% of the country's GDP in 2011. 
342.  In response to a specific question, the representative of Seychelles said that the Gainful 
Occupation Permit (GOP) was a work permit.  The GOP requirement applied only to the 
recruitment of foreign nationals to work (paid or unpaid) in any business in Seychelles.  The fee 
charged by the Government amounted to SR700 per month, notwithstanding the country of origin 
of the worker. 
343.  [The representative of Seychelles confirmed that it would apply and interpret its legislation 
in conformity with its commitments on services contained in the Schedule of Specific Commitments 
on Services annexed to Seychelles' Protocol of Accession to the WTO.  The Working Party took 
note of these commitments.] WT/ACC/SPEC/SYC/6 
 
- 69 - 
 
  VII. TRANSPARENCY 
- Publication of information on trade 344.  The representative of Seychelles said that all new legislation, including amendments to 
existing laws, was published in the Official Gazette.  The Official Gazette was available for sale to 
the public from the Attorney General's Office.   
345.  In response to a specific question, he replied that public consultations were held with 
stakeholders prior to a law being submitted to Parliament for debate and its subsequent adoption.  
The purpose of this process was to ensure that st akeholders were aware of all relevant legislative 
activities, and had an opportunity to comment on the draft legislation, prior to its adoption. 
346.  [The representative of Seychelles confirmed that, from the date of accession, all laws, 
regulations, decrees, judicial decisions and administrative rulings of general application related to 
trade would be published promptly in a manner that fulfils WTO requirements, including Article X 
of the GATT 1994.  As such, no law or regulation  related to international trade would become 
effective prior to such publication in the Official Gazette.  All regulations and other normative acts or measures pertaining to or affecting trade in goods, services, or TRIPS would be published 
promptly in a single official source, and that no such regulation or other normative act or measure 
would become effective or be enforced prior to such publication.  He further confirmed that within 
two years of accession Seychelles would establish a website updated on a regular basis and readily 
available to WTO Members, individuals and enterprises, dedicated to the publication of all 
regulations and other measures pertaining to or a ffecting trade in goods, services, and TRIPS prior 
to enactment, and that Seychelles would provide a reasonable period, i.e., no less than 30 days, 
for comment to the appropriate authorities before such measures are implemented, except for 
those regulations and other measures involving national emergency or security, or for which the 
publication would impede law enforcement.  The publication of such regulations and other 
measures would, where appropriate or possible, include the effective date of these measures and list the products and services affected by the part icular measure, identified by appropriate tariff 
line and classification.  The Working Party took note of these commitments.] 
- Notifications 
347.  [The representative of Seychelles said that, at the latest within 12 months of the entry into 
force of the Protocol of Accession, Seychelles would submit all initial notifications required by the 
WTO Agreement.  Any laws, regulations, or other measures subsequently enacted by Seychelles, 
and which were required to be notified pursuant to the WTO Agreement, would also be notified in a time and manner consistent with WTO requirements.  The Working Party took note of these 
commitments.] 
VIII. TRADE AGREEMENTS 
348.  The representative of Seychelles said that Seychelles was a signatory to the Cotonou 
Partnership Agreement (CPA), which granted prefer ential market access to the European Union WT/ACC/SPEC/SYC/6 
 
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  (EU) market for all African Caribbean and Pacific (A CP) States in line with the Lomé Convention.  
In 2002, the EU had begun negotiating the Economic  Partnership Agreements (EPAs) with the ACP 
states.  To this end, Seychelles, as part of the Eastern and Southern Africa (ESA) configuration, 
had also negotiated and signed the EU-ESA interim EPA in 2009.  He further noted that, as a 
member of the Common Market for Eastern and Southern Africa (COMESA) and the COMESA Free 
Trade Area (FTA), Seychelles provided preferen tial treatment to trade with COMESA members 
party to the COMESA FTA.  Seychelles was also a member of the Southern African Development 
Community (SADC), African Union (AU), the Af rican Development Bank (ADB), the African 
Reinsurance Corporation, and the Indian Ocean Commission (IOC).  He added that Seychelles was 
one of the 26 States that had signed the memorand um of intent to negotiate the Tripartite Free 
Trade Agreement. 
349.  Some Members asked Seychelles to provide more information on the terms of its 
participation in COMESA, in particular, whether any transitional arrangements were in place.   
350.  The representative of Seychelles replied that, in his view, the COMESA FTA was a stepping 
stone to set up a comprehensive COMESA Customs Union (CU), to which all COMESA members 
would be a party.  He added that once this CU was fully operational, COMESA members would also 
be required to apply the COMESA Common External Tariff (CET) on products that were not 
originating from within the COMESA CU and a COMESA Community Levy.  
351.  A Member enquired about the timeframe required for Seychelles to join the COMESA CU.  
In response, the representative of Seychelles  said that, given Seychelles' human resource 
constraints, his Government could not conduct WTO accession and COMESA CU negotiations at the 
same time.  Therefore, his Government was currently not in a position to provide an exact timing 
on when Seychelles would join the COMESA CU.  
352.  [The representative of Seychelles confirme d that his Government would observe the 
relevant provisions of the WTO Agreement, including Article XXIV of the GATT 1994, the 
1979 GATT Decision on Differential and More Favorable Treatment, Reciprocity and Fuller 
Participation of Developing Countries (Enabling Clause) and Article V of the GATS in its trade 
agreements and would ensure that the applic able provisions of the WTO Agreements for 
notification, consultation, and other requirements concerning free trade areas, customs unions and 
other preferential trade arrangements, of which Seychelles was, or may become, a Member, were 
met from the date of accession.  The Working Party took note of these commitments.] 
CONCLUSIONS 
353.  The Working Party took note of the explanations and statements of Seychelles concerning 
its foreign trade regime, as reflected in this Report.  The Working Party took note of the 
commitments given by Seychelles in relation to certain specific matters, which are reproduced in 
paragraphs [14], [57], [63], [74], [76], [98], [111], [115], [118], [128], [155], [163], [168], 
172, 174, [193], [209], [231], [251], [254], [266], 274, [276], 281, 290, [336], [343], [346], WT/ACC/SPEC/SYC/6 
 
- 71 - 
 
  [347] and [352].  The Working Party took note that these commitments had been incorporated in 
paragraph 2 of the Protocol of Accession of Seychelles to the WTO.  
306. Having carried out the examination of the foreign trade regime of Seychelles and in the 
light of the explanations, commitments and concessi ons made by the representative of Seychelles, 
the Working Party reached the conclusion that Seychelles be invited to accede to the Marrakesh 
Agreement Establishing the WTO under the provisions of Article XII.  For this purpose, the Working 
Party has prepared the draft Decision and Protocol of Accession reproduced in the Appendix to this 
Report, and takes note of Seychelles' Schedu le of Concessions and Commitments on Goods 
(document WT/ACC/SYC/../Add.1) and its Schedule of Specific Commitments on Services 
(document WT/ACC/SYC/../Add.2) that are annexed to  the Protocol.  It is proposed that these 
texts be adopted by the General Co uncil when it adopts the Report.  When the Decision is adopted, 
the Protocol of Accession would be open for acceptance by Seychelles which would become a 
Member thirty days after it accepts the said Protoc ol.  The Working Party agreed, therefore, that it 
had completed its work concerning the negotiations for the accession of Seychelles to the 
Marrakesh Agreement Establishing the WTO.  WT/ACC/SPEC/SYC/6 
 
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  ANNEX 1 
Laws, Regulations and other Information Prov ided to the Working Party by Seychelles 
 
LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Economic Policies 
Anti-Money Laundering Act 2006  WT/ACC/SYC/9/Add.1  
Banking (Special Provisions ) Act  WT/ACC/SYC/9/Add.1 
Bill of Exchange Act  WT/ACC/SYC/9/Add.1 
Bankruptcy and Insolvency  Act  WT/ACC/SYC/9/Add.1  
Central Bank of Seychelles  Act 2004  WT/ACC/SYC/9/Add.1  
Commercial Code Act  WT/ACC/SYC/9/Add.1  
Co-operatives Act  WT/ACC/SYC/9/Add.1  
Foreign Exchange Act 2009 WT/ACC/SYC/43 
Companies Ordinance 1972  WT/ACC/SYC/9/Add.1  
Limited Partnerships Act 2003  WT/ACC/SYC/9/Add.1  
Development Bank of Seychelles  Decree  WT/ACC/SYC/9/Add.1 
Development Loans Act  WT/ACC/SYC/9/Add.1 
Financial Institutions Act 2004  WT/ACC/SYC/9/Add.1 
Financial Institutions (Amendment) Act 2008  WT/ACC/SYC/9/Add.1 
Financial Institutions (Bureau de Chan ge) Regulations 2008  WT/ACC/SYC/9/Add.1 
Financial Institutions (Domestic Banking Bu siness) Regulations 1996  WT/ACC/SYC/9/Add.1 
Financial Institutions (Non-D omestic Banking Business) Regulations 1996  WT/ACC/SYC/9/Add.1 
Fair Competition Act 2009  WT/ACC/SYC/10/Add.2  
Consumer Protection Act 2010 WT/ACC/SYC/9/Add.1 
Fair Trading Commission Act 2009  WT/ACC/SYC/10/Add.2  
Firearms and Ammunition Act  WT/ACC/SYC/9/Add.1  
Geneva Conventions Act  WT/ACC/SYC/9/Add.1  
Hospitals and Dispensaries Act  WT/ACC/SYC/9/Add.1  
Health Professionals Bill 2006  WT/ACC/SYC/9/Add.1  
International Financial Organization (M embership) Act  WT/ACC/SYC/9/Add.1  
International Monetary Fund (Membership of Seychelles) Act  WT/ACC/SYC/9/Add.1  
Insurance Act 2008  WT/ACC/SYC/9/Add.1  
Insurance (Domestic Insurance Busine ss) Regulations, 1996  WT/ACC/SYC/4 
Insurance (Non-Domestic Insurance Busi ness) Regulations, 1996  WT/ACC/SYC/4 
International Corporate Service Providers Act 2003  WT/ACC/SYC/9/Add.1  
International Business Companies Act 1994  WT/ACC/SYC/9/Add.1  
International Business Companies (Amendment) Act 2011 WT/ACC/SYC/34 
International Business Companies (Amendment of  Schedule) Regulations 2007  WT/ACC/SYC/9/Add.1  
International Trade Zone Act 1995  WT/ACC/SYC/9/Add.1  
International Trade Zone (Amendment) Regulations 2004  WT/ACC/SYC/9/Add.1  
International Trade Zone (Amendment of Sc hedule) Regulations 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone (Conditions of Employment) Order 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone (Employment) Regulations 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone Regulations 1995  WT/ACC/SYC/9/Add.1  
International Trusts Act 1994  WT/ACC/SYC/9/Add.1  
Information on Immigration Entry Requirem ents and Procedures  WT/ACC/SYC/9/Add.1  
Immigration (Amendment) Act 2000  WT/ACC/SYC/9/Add.1  
Immigration Decree  WT/ACC/SYC/9/Add.1  
Investment Code of Seychelles Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Investment Act 2010 WT/ACC/SYC/26 
Lands Acquisition Act  WT/ACC/SYC/9/Add.1  
Legal Practitioners Ac t  WT/ACC/SYC/9/Add.1  
Model Petroleum Agreement 1998 WT/ACC/SYC/22 
Mutual Fund and Hedge Fund Act 2008  WT/ACC/SYC/9/Add.1  
Medical Practitioners and Dent ists Act  WT/ACC/SYC/9/Add.1  
Non Resident Bodies Corpor ate (Special Provisions) De cree  WT/ACC/SYC/9/Add.1  
Nurses and Midwives Ac t  WT/ACC/SYC/9/Add.1  
National Statistics Bureau Bill 2005  WT/ACC/SYC/9/Add.1  
Pharmacy Act  WT/ACC/SYC/9/Add.1  
Prevention of Terrorism Act 2004  WT/ACC/SYC/9/Add.1  
Protected Cell Companies Act 2003  WT/ACC/SYC/9/Add.1  
Protected Cell Companies (Amendment) Act 2004  WT/ACC/SYC/9/Add.1  
Protected Cell Companies (Fees) Regulations 2004  WT/ACC/SYC/9/Add.1  
Public Finances (Control and Management) Act of 1991 (Chapter 188)  WT/ACC/SYC/4/Add.1 WT/ACC/SPEC/SYC/6 
 
- 73 - 
 
  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Registration of Business Na mes Act  WT/ACC/SYC/9/Add.1  
Seychelles Company Act (Chapter 70) of 1972  WT/ACC/SYC/4/Add.2  
Seychelles International Business Authority Act 1994  WT/ACC/SYC/9/Add.1  
Seychelles International Business Author ity (Amendment) Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles International Business  Authority Vision and Mission Statements  WT/ACC/SYC/9/Add.1  
Security on Movables Act  WT/ACC/SYC/9/Add.1  
Seychelles National In vestment Corporation De cree  WT/ACC/SYC/9/Add.1  
Town and Country Planning Act  WT/ACC/SYC/9/Add.1 
Town and Country Planning Act (Use Cl asses) Regulations  WT/ACC/SYC/9/Add.1 
Tourism (Incentives) Act 2003 WT/ACC/SYC/35 
Tourism (Incentives) (Amendment) Act 2008 WT/ACC/SYC/35 
Tourism (Incentives) (Amendment of Schedules) Regulations, 2008 WT/ACC/SYC/35 
Taxation 
Business Tax Act 2009 WT/ACC/SYC/40 
Business Tax Act 1987  WT/ACC/SYC/9/Add.1 
Business Tax (Amendment Act) 2010 WT/ACC/SYC/40 
Business Tax (Amendment of Schedu les) Regulations 2012 WT/ACC/SYC/22 and 
WT/ACC/SYC/41 
Income and Non-Monetary Benefits Tax Act 2010 WT/ACC/SYC/26 
Income and Non-Monetary Benefit Tax (Amendment of Schedules) Regulations 2012 WT/ACC/SYC/22 
Entertainments Tax Regula tions  WT/ACC/SYC/9/Add.1  
Goods and Services Tax Act 2001  WT/ACC/SYC/9/Add.1  
Goods and Services Tax Regulations 2003  WT/ACC/SYC/9/Add.1  
Stamp Duty Act  WT/ACC/SYC/9/Add.1  
Seychelles Petroleum (Taxation) Act 2008  WT/ACC/SYC/9/Add.1  
Taxation (Provisional Chargi ng) Act  WT/ACC/SYC/9/Add.1  
Trades Tax Act 1992  WT/ACC/SYC/9/Add.1  
Trades Tax Regulations 1997  WT/ACC/SYC/9/Add.1  
Revenue Administration Act, 2009 WT/ACC/SYC/35 
Revenue Administration (Fees) Regulations 2011 WT/ACC/SYC/22 
Customs Management Act 2011  WT/ACC/SYC/20 
Value Added Tax Act 2010  WT/ACC/SYC/27 
Value Added Tax (Amendment) Act, 2012 (dated 28 June 2012)  WT/ACC/SYC/27 
Value Added Tax (Amendment) Act, 2012 (dated 31 December 2012) WT/ACC/SYC/27 
Draft Value Added Tax (Amendment of Schedules) Regulations 2013 WT/ACC/SYC/26 
Value Added Tax (Amendment of Schedules) Regulations 2012 WT/ACC/SYC/34 
Customs Management (Tariffs and Classificati on of Goods) Regulations, 2013 WT/ACC/SYC/28 
Draft Customs Management (Manifest form and procedures) Regulations 2012 WT/ACC/SYC/31 
Draft Customs Management (Supply and Granti ng of stores) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Transhipment Procedure) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Transit Procedure) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Provisional and Incomplete Declaration) 
Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Disposal of Goods) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Usual Form of Handling) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Warehouse Bond) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (C ondition for Relief on Re-Importation and Same 
State Return) Regulations 2012 WT/ACC/SYC/31 
Draft Customs Management (Obligation to Lodge Pre-Departure Declaration) 
Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Entry of Good s for Export) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Amendment ) (Importation and Exportation of 
Goods by Post) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Declaration s for importation or exportation of 
goods) Regulations 2013 (and Annex to Section 100) WT/ACC/SYC/31 
Draft Customs Management (Valuation of  Goods) Regulations 2012 WT/ACC/SYC/32 
Draft Customs Management (Origin of Goods) Regulations 2012 WT/ACC/SYC/33 
Draft Customs Management (Amendme nt) Regulations 2013 WT/ACC/SYC/41 
Draft Customs Management (Prohibited and Restricted Goods) Regulations, 2013 WT/ACC/SYC/43 
Draft Excise Tax Act (Amendment) Regulations 2013 WT/ACC/SYC/41 
Excise Tax Act 2009 WT/ACC/SYC/43 WT/ACC/SPEC/SYC/6 
 
- 74 - 
 
  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Import/Export regulations 
Companies (Special Licences) Act 2003  WT/ACC/SYC/9/Add.1 and 
WT/ACC/SYC/34  
Consumer Protection Act 1997  WT/ACC/SYC/9/Add.1 
Consumer Protection (Control of Import s) Regulations 1999  WT/ACC/SYC/9/Add.1 
Licenses Act 2010  WT/ACC/SYC/10/Add.2 
Licence (Trade) Regulations 1987  WT/ACC/SYC/10/Add.1 
Licenses (Amendment) Act 1998  WT/ACC/SYC/9/Add.1  
Licenses (Public Omnibus) Regulations 2008  WT/ACC/SYC/9/Add.1  
Licences (Trade) Regulations 2012 WT/ACC/SYC/34 
Licences (Petroleum Storage and Sale) (Amendment) Regulations 2012 WT/ACC/SYC/34 
Licences (Accommodation, Catering and Entertainment Establishments) 
Regulations, 2001 WT/ACC/SYC/43 
Licences (Manufacturing) Regulations, 1999 WT/ACC/SYC/43 
Licences (Liquor and Outdoor Entertainment) Regulations, 1998 WT/ACC/SYC/43 
Licences (Diving Business) Re gulations, 1991 WT/ACC/SYC/41 
Licences (Miscellaneous Services) Regulations, 2000 WT/ACC/SYC/41 
Licences (Trade) Regulations, 1987, amended in 1992 WT/ACC/SYC/43 
Licences (Casino) Regulations, 1987 amended, 1988, 1993, 1994 and 1999 WT/ACC/SYC/40 
Licences (Gaming Machines) Regulations, 1994 WT/ACC/SYC/41 
Licences (Games of Chance) Regulations, 1994 WT/ACC/SYC/43 
Public Officers' Ethics (Amendment) Regulations 2009 WT/ACC/SYC/22 
Public Officers' Ethics Act (Commencement) Notice 2008 WT/ACC/SYC/22 
Public Officers' Ethics Regulations 2008 WT/ACC/SYC/22 
Public Officers' Ethics Act 2008 WT/ACC/SYC/22 
Export of Fishery Products (Amendment) Act, 2003 WT/ACC/SYC/37 
Export of Fishery Products (Sanitary) Regulations 2010 WT/ACC/SYC/37 
Export of Fishery Products (Aquaculture) Regulations 2010 WT/ACC/SYC/37 
Export of Fishery Products (Aquaculture Feed) Regulations 2010 WT/ACC/SYC/37 
Export of Fishery Products (By-Products) Regulations 2010 WT/ACC/SYC/37 
Export of Fishery Products (Sanitary) (Amendment) Regulations 2011 WT/ACC/SYC/37 
Standards, certification, technical regulations 
Conditions of Employment Regulations 1991  WT/ACC/SYC/22  
Employment Act 1995  WT/ACC/SYC/22  
Seychelles Qualifications Authority Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Qualifications Authority Act 2005 (Commencement) Notice 2006  WT/ACC/SYC/9/Add.1  
Seychelles Institute of Manageme nt Bill 2006  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards Act (Sub sidiary Legislation)  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards Act 1991 (Revised Edition) WT/ACC/SYC/22 
Draft Seychelles Bureau of Standards Bill 2012 WT/ACC/SYC/22 
Seychelles Bureau of Standards (Standard Specification for Periodic Inspection 
and Testing of Refillable Ga s Cylinders) Notice 2005  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards (Stand ard Specification for Concrete Blocks) 
Notice 2005  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards (National Quality System Certification Scheme) 
Regulations 2002 WT/ACC/SYC/42 
Seychelles Bureau of Standards (Standards Marks) Regulations 1993 WT/ACC/SYC/42 
Seychelles Bureau of Standards Bill, 2013 (D raft – Version: 5 August 2013) WT/ACC/SYC/42 
SPS measures 
Animal (Diseases and Impo rts) Act  WT/ACC/SYC/4 
Environment Protection Act  WT/ACC/SYC/9/Add.1  
Environment Protection (Ozone) Regulations 2010 WT/ACC/SYC/42 
Energy Act 2012 WT/ACC/SYC/36 
Food Act  WT/ACC/SYC/4  
Misuse of Drugs Act 1990  WT/ACC/SYC/9/Add.1  
Plant Pests Act (Chapter 171), dated 19 June 1925  WT/ACC/SYC/4/Add.1  
Pesticides Control Act 1996  WT/ACC/SYC/9/Add.1  
Public Health Act  WT/ACC/SYC/9/Add.1  
Public Health (Bake-House) Re gulations  WT/ACC/SYC/9/Add.1  
Quarantine Act  WT/ACC/SYC/4  
Wild Animals and Birds Protec tion Act  WT/ACC/SYC/9/Add.1  
Wild Birds Protection Regu lations  WT/ACC/SYC/9/Add.1  
Animal and Plant Biosecurity Bill 2011  WT/ACC/SYC/19 WT/ACC/SPEC/SYC/6 
 
- 75 - 
 
  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Draft Animal and Plant Biosecurity (Plant) Regulations 2012 WT/ACC/SYC/22 
Seychelles' Biosecurity Operational Manual,  Version 4.0 (December 2011) WT/ACC/SYC/39 
Plant Protection Act 1996 WT/ACC/SYC/36 
Plant Protection (Aleurotrochelus atratus) Regulations 2007 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Animal) Regulations 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Fees and Charges) Regulations 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (P lant) Regulations 2012; WT/ACC/SYC/36 
Draft Animal and Plant Biosec urity (Declaration of Infest ed Biosecurity Controlled 
Area) (Name of pest or disease) Order WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Designation of Agency Responsible for 
Biosecurity) Order 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Commencement) Notice 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Reg ulated) (Quarantine) Plant Pests Order 
2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Animal) (Declaration of Notifiable Diseases) 
Order 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Designation of Biosecurity Quarantine 
Stations) Order 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Designation of Biosecurity Points of Entry 
and Biosecurity Points of Departure) Order 2012 WT/ACC/SYC/36 
 Draft Animal and Plant Biosecurity Bill 2011(Objects and Reasons) WT/ACC/SYC/36 
Agriculture  
Agriculture and Fisheries Incentives Act 2005  WT/ACC/SYC/9/Add.1  
Export of Fishery Products Act 1996  WT/ACC/SYC/9/Add.1  
Fisheries Act  WT/ACC/SYC/9/Add.1  
Fisheries Regulations  WT/ACC/SYC/9/Add.1  
Seychelles Fishing Authority (Establishment) Act 1984  WT/ACC/SYC/9/Add.1  
Seychelles Agricultural Agency Act, 2009 WT/ACC/SYC/40 
Government Procurement 
Public Procurement Act 2008  WT/ACC/SYC/9/Add.1  
Intellectual property protection 
Copyright Act  WT/ACC/SYC/9/Add.1  
Draft Copyright Act WT/ACC/SYC/22 
Civil Code of Seychelles  Act  WT/ACC/SYC/9/Add.1  
Courts Act (Subsidiary Legisl ation)  WT/ACC/SYC/9/Add.1  
Criminal Procedure Code  WT/ACC/SYC/4  
Interpretation and General Prov isions Act  WT/ACC/SYC/9/Add.1  
Judiciary Act  WT/ACC/SYC/9/Add.1  
Patents Act  WT/ACC/SYC/9/Add.1  
Seychelles Code of Civil Pr ocedure  WT/ACC/SYC/9/Add.1  
Trade Marks Decree  WT/ACC/SYC/9/Add.1  
Draft Industrial Property Rights Bill WT/ACC/SYC/25 
Control of Rent and Tenancy Agreement Act 1959 WT/ACC/SYC/40 
Control of Rent and Tenancy Agreements (Exemption from Provisions of the Act) 
Notice 1975 WT/ACC/SYC/40 
Services regulations 
Investment Promotion Act, 1994 WT/ACC/SYC/38 
Investment Promotion (Concessions and Incentives) Regulations 1995 WT/ACC/SYC/38 
Postal Sector Act, 2010 WT/ACC/SYC/40 
Airport (Regulation) Act  WT/ACC/SYC/9/Add.1  
Broadcasting and Telecommunication (Amendment) Act 2004  WT/ACC/SYC/9/Add.1  
Broadcasting and Telecommunication Act 2000  WT/ACC/SYC/9/Add.1  
Control of Supplies and Se rvices Act  WT/ACC/SYC/4  
Carriage by Air (Overseas Territories) Order 1967  WT/ACC/SYC/9/Add.1  
Civil Aviation Act 2005  WT/ACC/SYC/9/Add.1  
Harbour Act (Port and Harbours Dues) (Ame ndment) Regulations 2005  WT/ACC/SYC/9/Add.1  
Harbour (Port and Harbour Dues) Regulations, 2013 WT/ACC/SYC/43 
Seychelles Public Transport Corp oration Decree  WT/ACC/SYC/9/Add.1  
Carriage by Air Acts (Application of Provisions) (Overseas Territories) Order 
1967  WT/ACC/SYC/9/Add.1  
Carriage of Goods by Sea Act  WT/ACC/SYC/9/Add.1  
Control of Hire Craft Act  WT/ACC/SYC/9/Add.1  
Education Act 2004  WT/ACC/SYC/9/Add.1  WT/ACC/SPEC/SYC/6 
 
- 76 - 
 
  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Education (Non-formal Early Childhood Educatio n Centre) Regulations 2005  WT/ACC/SYC/9/Add.1  
Education (Private Educational Institutions) Regulations 2005  WT/ACC/SYC/9/Add.1  
Essential Services and Property Pr otection Act  WT/ACC/SYC/9/Add.1  
Electronic Transactions Act 2001  WT/ACC/SYC/9/Add.1  
Merchant Shipping Act  WT/ACC/SYC/9/Add.1  
Maritime Zones Act  WT/ACC/SYC/9/Add.1  
Parastatal Corporations Act  WT/ACC/SYC/9/Add.1  
Post Office Act  WT/ACC/SYC/9/Add.1  
Public Utilities Corporatio n Act  WT/ACC/SYC/9/Add.1  
Road Act 1905  WT/ACC/SYC/9/Add.1  
Securities Industry Act, dated 22 December 1995  WT/ACC/SYC/4/Add.1  
Securities Act 2007  WT/ACC/SYC/9/Add.1 
Securities (Advertisement) Regulations 2008  WT/ACC/SYC/9/Add.1  
Securities (Conduct of Business) Regulations 2008  WT/ACC/SYC/9/Add.1  
Securities (Financial Statements) Regulations 2008  WT/ACC/SYC/9/Add.1  
Securities (Forms and Fees) Regu lations 2008  WT/ACC/SYC/9/Add.1 
Securities (Prospectus) Regulations 2008  WT/ACC/SYC/9/Add.1 
Securities (Takeovers) Regulations 2008 WT/ACC/SYC/9/Add.1 
Seychelles Archives Act  WT/ACC/SYC/9/Add.1  
Seychelles Tourism Board Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Tourism Board (Amendment) Bill 2008  WT/ACC/SYC/9/Add.1  
Seychelles Land Transport Agency Bill 2008   WT/ACC/SYC/9/Add.1  
Seychelles Civil Aviation Authority Act 2005 WT/ACC/SYC/9/Add.1  
 
 
 
 WT/ACC/SPEC/SYC/6 
 
- 77 - 
 
  ANNEX 2 
Table 1: Number of IBCs Registered in the Period from 2005 to 2012 
 
Year Yearly Total Cumulative Total 
2005 7,097 24,919 
2006 8,237 33,156 
2007 10,293 43,449 
2008 13,752 57,201 
2009 12,406 69,607 
2010 14,771 84,378 
2011 16,485 100,863 
2012 16,102 116,965 WT/ACC/SPEC/SYC/6 
 
- 78 - 
 
  Table 2:  List of State-Owne d or State-Controlled Enterprise s with or without Exclusive 
Benefits/Privileges 
 
Company Parent Ministry Structure Industry Exclus ive Rights Government 
Share (in 
percentage) 
Seychelles Pension Fund Ministry of 
Finance, Trade and Investment Body 
Corporate Superannuation All employees are 
required to contribute to this fund. However, they may contribute to their company's pension fund if they wish to do so.   100% 
Public Utilities 
Corporation Ministry of 
Environment, and Energy Body 
Corporate Infrastructure Exclusive rights 
under the PUC Act to provide public utilities in the country.  100% 
Seychelles Public 
Transport Corporation Ministry of Home 
Affairs and Transport Body 
Corporate Transport Exclusive rights to 
operate public transport during peak hours. 100% 
Praslin Transport 
Company Limited  Ministry of Home 
Affairs and Transport advantage Company Transport Exclusive rights to 
operate public transport on Praslin conferred to it via an agreement with MENRT signed 30 January 2009. Since August 2012, PTC is being run by SPTC. 100% 
Indian Ocean 
Tuna (IOT) Societe 
Seychelloise d'Investissement Company Tuna Canning Government owns 
40% of IOT. 40% 
Seychelles 
Trading Company (STC)  Ministry of 
Finance, Trade and Investment Company  Import, 
Wholesale and Retail  STC has no 
exclusive rights.  100% 
Petro Seychelles  Office of the 
President  Body 
Corporate Hydrocarbon 
exploration and Administration This is a regulatory 
body, with exclusive rights to sell exploration and drilling rights for hydrocarbons.   100% 
Seychelles 
Petroleum Company (SEYPEC) Ministry of 
Finance, Trade  and Investment Company  Ship Charter 
and import and export of fuel. SEYPEC has no 
exclusive rights. 100% 
State Assurance 
Company (Seychelles) (SACOS) Ministry of 
Finance, Trade and Investment Company  Insurance  SACOS has no 
exclusive rights. 20% 
Seychelles Cable 
System Limited Company  Office of the Vice 
-President (DICT) Company  Bandwidth 
provider   Seychelles Cable 
System Limited Company has no exclusive rights. 41% 
Societe 
Seychelloise d'Investissement  Ministry of 
Finance, Trade and Investment  Manageme
nt company  Management of 
minority shareholdings  Societe Seychelloise 
d'Investissement has no exclusive rights.  100% 
Nouvobanq Ministry of 
Finance, Trade and Investment Company  Commercial 
Bank   Nouvobanq has no 
exclusive rights.  78% 
Seychelles 
Savings Bank  Ministry of 
Finance, Trade and Investment Company  Commercial 
Bank  Seychelles Savings 
Bank has no exclusive rights.  60% WT/ACC/SPEC/SYC/6 
 
- 79 - 
 
  Company Parent Ministry Structure Industry Exclus ive Rights Government 
Share (in 
percentage) 
Development Bank of Seychelles  Ministry of 
Finance, Trade and Investment  Company  Business 
Finance  Development Bank 
of Seychelles has no exclusive rights.  55.5% 
Housing Finance 
Company  Ministry of Land 
Use and Habitat Company  Mortgage 
Financing  Housing Finance 
Company has no exclusive rights. 100% 
Air Seychelles  Ministry Home 
Affairs and Transport Company  International & 
Domestic Airline 
 Air Seychelles has no exclusive rights 60% 
Seychelles Postal 
Services  Ministry of 
Finance, Trade and Investment Body 
Corporate  Postal Services  Seychelles Postal 
Services has exclusive rights on the delivery of letters and postcards weighing less than 500 grams. 100% 
National  
Information Services Agency  Vice President's 
office Agency  Publishers  National 
Information Services Agency has no exclusive rights. 100% 
L'Union Estate  Ministry of 
Finance Trade and Investment Body 
Corporate  Farming and 
heritage Site  L'Union Estate has 
no exclusive rights. 100% 
Seychelles Civil 
Aviation Authority  Ministry of Home 
Affairs and Transport Body 
Corporate  Airport 
management  Seychelles Civil 
Aviation Authority has exclusive rights for the management of aerodromes 100% 
Island 
Development Company  Ministry of Land 
Use and Habitat Company  Outer Island 
Development  Island Development 
Company has exclusive rights for the development of outer islands. 100% 
Seychelles 
International Business 
Authority  Ministry of 
Finance, Trade and investment Body 
Corporate  Offshore and 
Insurance Industry 
regulator  Seychelles 
International Business Authority 
has no exclusive 
rights.  100% 
Seychelles Land 
Transport Agency Ministry of Home 
Affairs and Transport Agency Repairs road for 
government and private sector  Seychelles Land 
Transport Agency has exclusive rights to import products for road repair  100% 
 
 WT/ACC/SPEC/SYC/6 
 
- 80 - 
 
  Table 3:  Information on Sold/Dissolved Subsidiary Firms 
Ex-SMB Unit Process 
Indian Ocean Nursery (Closed down)  assets sale by public tender 
Soap Line public tender 
Agro Industries public tender 
Landing Craft – Enterprise II public tender 
Tomato Sauce Bottling public tender 
Hatchery public tender 
Meat Corner public tender 
Water Bottling public tender 
FoodPro management takeover 
Coetivy Prawns Limited (Clo sed down) public tender  
Abattoir – Mahe  public tender 
Abattoir – Praslin  public tender 
Animal Feed Factory public tender WT/ACC/SPEC/SYC/6 
 
- 81 - 
 
  Table 5: List and Fees and Charges Applied to Imports and Exports 
Table 5.1: Patent Fees 
 
Description Cost in Seychelles Rupees 
For every application for a patent accompanied by 
accompanied by a provisional specification only 300 
Examiner's Fee on reference of application with 
provisional specification not exceeding 400 
For every application for patent accompanied by a 
complete specification 500 
On filling complete specification after provisional 
Specification 500 
Examiner's fee on re ference of complete 
specification, not exceeding 400 
On extending the time for leaving complete 
specification 150 
On extending the time for acceptance of complete 
specification 150 
On every patent before the expiration of 4 years 
from its date 1,000 
And Further before the expiration of 7 years 2,000 
Or in lieu of the fees of SR 1,000 and SR 2,000 the 
following annual fees before the expiration of the fourth year from date of the patent 300 
"   "    "    Fifth year  "  "  " 300 
"   "    "    Sixth year "  "  " 300 
"   "    "    Seventh year "  "  " 300 
"   "    "    Eight year   "  "  " 400 
"   "    "    Ninth  year "  "  " 400 
"   "    "    Tenth year  "  "  " 500 
"   "    "    Eleventh year "  "  " 500 
"   "    "    Twelfth year "  "  " 500 
"   "    "    Thirteenth year "  "  " 500 
   
On filling every amen ded or substituted 
specification 150 
On notice of opposition to grant of patent 300 
On every summons to witness 150 
On hearing of every opposed application 150 
On extension of patent 300 
On filling every disclaimer or memorandum of 
alteration 150 
For every office copy (inclu ding the seal) per folio of 
72 words 150 
On filling every certificate voiding a patent 150 
On deposits of any assi gnment deed, licence or 
other document a ffecting proprietorship of patent 150 
On delivering triplicate patent after loss, etc. 150 
On every search, including inspection 50 
Annual fees for licence to patent agent 150 
Certified copies of extracts seal at per folio 50 
For every matter or thing not above provided for 50 
For a certificate of registration of a patent granted 
or issued in the United Kingdom 50 
 
 
 
 WT/ACC/SPEC/SYC/6 
 
- 82 - 
 
   
Table 5.2: Trade Mark Fees 
 
Description 
(Matter or Proceeding) Amount in Seychelles 
Rupees Corresponding 
Form 
1.  On application not otherwise charged to 
register a trade mark for a specification of goods or services included in one class.  300 T.M. No.2 
1.(a) On application to register a series of 
trademarks under section 19(2) of the decree for a 
specification of goods or services included in one class  300 T.M. No.2 
1.(b) On application to register a defensive 
trade mark for a specification of goods or services included in one class  400 T.M. No. 31 
1.(c) On application to register a certification 
trade mark under sectio n 35 of the Decree for a 
specification of goods or services included in one class  400 T.M. No.5 
1.(d) On application ma de at the same time 
under section 35 of the decree to register one certification trade mark for specifications of goods or services not all included in one class 400 T.M. No.5 
In respect of every class:   
100  
T.M. No.5 Total fee in no case to exceed SR 2,100 for any number of classes.  
2.  On a request to the registrar to state 
grounds of decision relati ng to an application to 
register a trade mark and materials used. 250 T.M. No.4 
3.  On notice of opposition before the registrar 
under section 16 of the Decree for each application opposed, by an opponent by  proprietor respectively; 
or on the hearing of an o pposition under section 33 or 
34 of the Decree, by proprietor and by opponent respectively 300 T.M. No.6 
3. (a) On lodging a counter- statement in 
answer to a notice of opposition under section 16 of the decree for each application under any of the sections 24, 25, 30 and 31 of the decree, by the proprietor in respect of each trade mark; or in  answer to a notice of opposition under section 33 or 
34 of the decree, for each application or conversion 
opposed, by the proprietor  250 T.M. No.7 
3. (b) On the hearing of each opposition under 
section 16 of the decree, by applicant and by opponent respectively; or on the hearing of an application under any of the sections 24, 25, 30, and 31 of the decree, by applicant and 300 T.M. No.8 
3. (c) On notice of opposition before the 
Registrar under to the Decree, for each application opposed by the opponent (Certification of Trade Mark) 300 T.M. No.35 
3.(d) On lodging a counter-statement in answer 
to a notice of opposition be fore the registrar for each 
application opposed, by th e applicant (Certification 
Trade Mark)  250 T.M. No.36 
3.(e) On the Hearing of each opposition before 
the registrar by applicant and by opponent respectively (Certification Trade Mark) 300 T.M. No.37 
 WT/ACC/SPEC/SYC/6 
 
- 83 - 
 
  Table 5.3: Licensable Activiti es and Licence Fees Payable 
 
 Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs 
ACCOMMODATION       
To Keep/Manage a Hotel   SR100 per room   
To Keep/Manage a Guest House   SR1,200   
To Keep/Manage a Self-Catering 
Establishment   SR50 per room 
(minimum fee SR1,000)   
To Keep/Manage a Luxury Villa       
To Keep/Manage a restaurant    SR1,500   
To Keep/Manage a Café   SR1,200   
To Provide Catering Services   SR500   
To Keep/Manage Discotheque   SR2,000   
To Engage in a Take-Away Business   SR1,200   
  
BUILDING CONTRACTOR       
Class I   SR5,000   
Class II   SR2,000   
Class III   SR1,500   
Class IV   SR1,200   
*Overseas Building Contractor for a specific investment project US$5,000* 
BROADCASTING AND 
TELECOMMUNICATION       
Satellite Broadcasting receiver Dish size 
of up to 1.8m (individuals) SR1,200 per year     
Individuals – SR2,000 per year SR8,000   
Dish size in excess of 1.8m up to 2.4m 
Individuals, small ho tel, guesthouse of 
10 rooms or leisure centres.  Dish size of 1.8m or more Approved by Telecom.  But less than 2.5m in size SR2,000 per year SR8,000   
Other hotels and large establishments. 
Dish size greater than 2.5m in size. SR5,000 per year     
Amateur radio  SR1,000 per year     
Amateur radio SR500 for 3 months     
Audiotex services SR1,000     
VHF radio (common channel) SR300     
VHF radio (private channel maritime 
services) SR500 per set up to 
10 sets and SR300 per set for each set in excess of 10 sets     
Commercial Ocean going Seychelles 
Flag Vessel        
Less than 500 gross tonnage SR1,500 per year plus 
SR500 per Inmarsat terminal on board     
Over 500 gross tonnage SR1,800 per year plus 
SR500 per Inmarsat terminal on board     
Yacht (ocean going) SR900     
Citizen Band Radio SR300     
SSB Radio SR300     
Broadcasting Service Such sum may not be less than SR800,000 per year as may be 
agreed upon between the Minister responsible for broadcasting and 
applicant for the li cence, having regard to the scale of service and 
facilities approved for the applicant. 
Duration of the licence specified under the agreement/licence. 
Telecommunication Service  10% of the annual 
gross receipts     
- Fixed telephone lines/Public 
Switched Telephone Network (PSTN) 
- Global System for Mobile 
(GSM) 
Cable Television  Fees and du ration of the licence specif ied under agreement licence. 
Internet Access Service Prov ider SR40,000 per year or 2% the annual gross receipts. WT/ACC/SPEC/SYC/6 
 
- 84 - 
 
   Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs 
Voice Over Internet (VOIP) SR5,000     
Very Small Aperture Terminal (VSAT) SR5,000     
Accounting Authority   SR5,000   
COMPLEMENTARY HEALTH 
SERVICES       
Hydrotherapist SR1,500     
Hypnotherapist SR1,500     
Reflexologist SR1,500     
Aromatherapist SR1,500     
Massage Therapist SR1,500     
Energy Therapist SR1,500     
Colour Therapist SR1,500     
Osteopath SR3,000     
Manipulative Therapist SR3,000     
Acupuncturist SR3,000     
Homeopath SR3,000     
DIVING BUSINESS       
Dive Center SR10,000     
Dive Operator SR7,000     
Power Dive SR2,000     
FISHERIES       
Local Fishing Vessel SR100     
Fishing Net SR100     
Homard SR500 for three 
months only     
To Fish Sea Cucumber SR3,000 Mini Mahe     
SR4,000 Lavenir, 
Lekonomi, Whaler 
SR7,000 Schooner 
To Process Sea Cucumber SR20,000   
Licence processing set at SR20k per annum 
Foreign Fishing Vessel       
(tuna longline) 
1 month per gross registered tonne SR60     
1 month or more registered tonne SR180     
1 year per gross registered tonne SR300     
Other licence fees e.g. EEC vessels are 
established under the agreement in force SR1,000 
Where no such fees are specified in the agreement or the licence. 
  
GAMING ACTIVITIES       
Casino SR1m     
Betting  SR50,000     
Gaming Machines SR1,000 per machine     
Coin Operated Machines SR200     
Games of Chance Lottery SR200     
Games of Chance   SR1m     
HIRER       
Hirer of Bicycles SR400     
Hirer of Bullock Carts SR20     
Hirer of loaders or excavators SR400     
Hirer of Public Omnibus SR1,000     
HIRER SELF-DRIVE  SR500 per vehicle per 6 months in addition to the road fund licence 
of R1 per cc. 
HIRECRAFT       
*Where hire craft belongs to a 
Seychellois*       
- craft not exceeding 3m SR500     
- craft exceeding 3m but not 6m SR1,500     
- craft exceeding 6m but not 9m SR4,000     
- craft exceeding 9m but not 12m SR6,000     
- craft exceeding 12m but not 20m SR8,000     
- craft exceeding 20m SR10,000     WT/ACC/SPEC/SYC/6 
 
- 85 - 
 
   Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs 
Beach craft including windsurfing board, 
sail board and beach sports crafts. SR100 per 
non-motorized equipment     
SR200 per motorized 
equipment. 
*Where the hirecraft does not belong to a Seychellois, each of the fee is doubled* 
Plying Boat SR1,000     
Trade Vessel SR2,000     
Ferry SR2,000     
HEALTH SERVICES       
Medical Practitioner SR3,000     
Optometrist SR3,000     
Optician SR3,000     
Dentist SR3,000     
Pharmacist SR3,000     
Physiotherapist SR1,500     
Dental Technologist SR1,500     
Laboratory Technologist SR1,500     
Radiographer SR1,500     
Nurse SR500     
Each additional premises (clinic) SR2,000     
LIQUOR AND OUTDOOR 
ENTERTAINMENT       
Bottlers SR500     
Liquor – Off SR300     
Public Bar SR1,500     
Member's Club SR1,500     
Bacca SR400     
Lapire SR100     
Temporary Liquor SR100 per day     
Outdoor entertainment SR500 for one day, not exceeding 3 days SR1,500. 
Exceeding 3 days SR5,000. 
MANUFACTURING       
*Where the projected annual turnover       
Is less than 100,000   SR1,200 SR2,400 
Exceeds 100,000 but will not exceed 
500,000   SR1,400 SR2,800 
Exceeds 500,000   SR2,000 SR4,000 
NEWSPAPER PUBLISHER   SR2,000   
Each additional paper or supplementary 
paper   SR1,000   
NEWSPAPER PRINTER   SR2,000   
PROFESSIONAL SERVICES       
Accountant   SR3,000   
Auditor   SR3,000   
Architect   SR3,000   
Computer Consultant   SR3,000   
Engineer    SR3,000   
Estate Agent   SR3,000   
Land Surveyor   SR3,000   
Legal Practitioner   SR3,000   
Marine and Cargo Surveyor   SR3,000   
Mechanical Engineer   SR3,000   
Notary   SR3,000   
Quantity Surveyor   SR3,000   
Veterinary Surgeon   SR3,000   
*Overseas Architect for a specific project under 1500 m2 US$2000* 
*Overseas Architect for a specific project over 1500 m2 US$3000* 
*Overseas Engineer for a specific project under 1500 m2 US$2000* 
*Overseas Engineer for a specific project over 1500 m2 US$3000* 
SERVICES       
Advertising Agent   SR500   
Aircraft Agent   SR3,000   
Bakery   SR1,200   
Beautician   SR1,200   WT/ACC/SPEC/SYC/6 
 
- 86 - 
 
   Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs 
Butcher   SR1,200   
Car washer   SR1,200   
Commission Agent   SR500   
Dealer in Pesticides   SR1,200   
Draughtsman Class I   SR1,000   
Draughtsman Class II   SR1,000   
Draughtsman Class III   SR1,000   
Draughtsman Class IV   SR1,000   
Driving Instructor   SR1,000   
Garage   SR1,200   
Hairdresser   SR1,200   
Labour Contractor   SR1,000   
Operator of Laundry Services   SR1,200   
Patent Agent   SR1,000   
Refrigeration Mechanic   SR1,000   
Shipping Agent   SR5,000   
Trade Mark Agent   SR1,000   
TRADE        
Employment Agency   SR2,000   
Exhibiting of Films To Public       
Where seating accommodation is less 
than 100 SR600     
Where seating accommodation is over 
100 SR800     
Coco-De-Mer Dealer SR50     
*Petroleum Sale       
Petroleum Warehouse   SR1,200   
Fixed supply pump to store petroleum 
other than kerosene   SR500   
Fixed supply pump to store kerosene   SR500   
Movable supply pump to store 
petroleum other than kerosene   SR500   
Movable supply pump to store kerosene   SR500   
Dealing in or sale of petroleum storage 
capacity exceeding 1,000 litres   SR2,000   
Dealing in or sale of petroleum storage 
capacity less than 1,000 litres   SR250   
Retail   SR1,200   
Ship Chandler   SR2,250   
Tour Operator   SR2,000   
Travel Agent   SR2,000   
Tour Guide   SR1,000   
Wholesale   SR1,200   
Import   SR1,200   
Motor Vehicle Dealer   SR3,000   
VEHICLE       
Registration of motor vehicles SR100 
Motorcycle with/without side car SR1.50 per cc subject 
to a minimum fee of R200     
Private/Public motor vehicle (other than 
motorcycle, tractor, mobile crane, tracked-motor vehicle) SR1.50 per cc subject 
to a minimum fee of SR1,000     
Mobile Crane SR1.50 per kg subject 
to a minimum fee of SR1,000     
Tracked motor vehicle and other 
vehicles on wheels (not elsewhere specified) including excavator, loader/handle shovel, grader, digger, road roller and heavy duty vehicle SR1.50 per kg subject 
to a minimum fee of SR5,000     
Commercial motor vehicle, where the 
vehicle is used or intended to be used for  the conveyance of goods in connection with the trade or business of the owner of the vehicle SR1.50 per cc subject 
to a minimum fee of SR1,000     WT/ACC/SPEC/SYC/6 
 
- 87 - 
 
   Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs 
Commercial motor vehicle, where the 
vehicle is used or intended to be used for the conveyance of goods for hire SR1.50 per cc subject 
to a minimum fee of SR1,000     
Taxi SR500 per year in 
addition to the road fund licence of SR1.50 per cc     
Bicycle SR100 including SR50 
insurance and SR40 licence per year. Registration fee SR10     
DRIVING LICENCE       
Local driving licence     SR500 
International driving licence SR500     
 WT/ACC/SPEC/SYC/6 
 
- 88 - 
 
  Tables 5.4: Port and Harbour Dues 
Table 5.4(a)  Port Dues 
Description 0 - 24 hours  Each subsequent 
period of 24 hours or part thereof    
NORMAL CALLS: Vessels including 
OIL/GAS/CHEMICAL TANKERS, GENERAL-CARGO BULK CARRIERS, RO-RO VEHICLE CARRIERS and CONTAINER vessels calling at the harbour or Port Victoria.   SR 0.45 per GT SR 0.38 per GT     
SPECIAL PURPOSE CALL:         
(a) Every vessel excluding warship 
calling at the Harbour or Port Victoria for fresh water, bunkers, supplies, crew changes, repairs, orders, medical, weather, mutiny, port of Refuge, or any emergency situation SR 0.24 per GT SR 0.17 per GT     
(b) Every research vessel, tug and 
tow, survey vessel or vessel of any other category. SR 0.24 per GT SR 0.31 per GT     
  0 - 48 hours Each subsequent 
period of 24 hours or part thereof     
PASSENGER VESSELS: Every 
international passenger vessel (subject to a maximum of SR 16,800) SR 0.66 per GT SR 0.24 per GT     
PLEASURE VESSELS: Every 
international pleasure vessel that is not registered in Seychelles (Charges per vessel for 24 hours or part thereof) GROSS TONNES First 5 Days Over 5 to 
10 Days Over 10 
Days 
Less than 20 GT SR 85.00 SR 71.00 SR 57.00 
20 to 100 GT SR 120.00 SR 85.00 SR 71.00 
Over 100 to 300 GT SR 225.00 SR 190.00 SR 155.00 
Over 300 to 500 
GT SR 435.00 SR 295.00 SR 225.00 
Over 500 GT SR 855.00 SR 435.00 SR 295.00 
  0 - 24 hours Each subsequent 
period of 24 hours or part thereof     
MILITARY VESSELS         
Vessels up to 10,000GT SR 150.00 SR 100.00     
Vessels above 10,000GT SR 400.00 SR 200.00     
  0 - 96 hours Each subsequent 
period of 24 hours or part thereof     
REEFER VESSELS SR 0.66 per GT SR 0.24 per GT     
  0 to 96 hours Each subsequent 
period of 24 hours or part thereof     
FISHING VESSELS (Foreign-owned 
industrial fishing vessel) SR 0.66 per GT SR 0.24 per GT     
  0 to 24 hours Each subsequent 
period of 24 hours or part thereof     WT/ACC/SPEC/SYC/6 
 
- 89 - 
 
  VESSELS DETAINED:         
(a) Every vessel above 150 GT 
detained in the Harbour or Port Victoria in accordance with the written laws and convicted of a charge laid before a court or which has had the offence compounded under the written laws SR 0.45 per GT SR 0.38 per GT     
  First 30 days Each subsequent 
day exceeding 30 days     
(b) Every vessel below 150 GT 
detained in the Harbour or Port Victoria in accordance with the written laws and convicted of a charge laid before a court or which has had the offence compounded under the written laws SR 0.40 per GT 
per day of part thereof SR 0.35 per GT per 
day or part thereof     
PILOTAGE SERVICE         
PILOTAGE DUES First hour or 
part thereof Exceeding first 
hour or part thereof Minimum 
charge   
(a) Per pilotage service for entering or 
leaving Port Victoria (including a pilot launch) SR 0.38 per GT SR 0.25 per GT SR 
3,500.00   
  First nautical mile 
or part thereof from the pilot launch station Exceeding first 
nautical mile from the pilot launch station     
(b) Where a pilot launch service is 
provided for purposes other than 
taking a pilot to and from a vessel, there shall be paid the following charges SR 3,000.00 SR 300.00 for each 
nautical mile or 
part thereof     
MOORING LAUNCH: Where a vessel is 
used as a launch for mooring purposes during pilotage operations SR 800.00       
VESSELS NOT UNDER COMMAN D 2.5 times Pilotage 
Dues       
PILOT WAITING TIME:         
(a) Where a vessel is not ready to be 
moved at the notified time through any fault of the vessel or its agent SR 1,500.00 per 
hour or part thereof shall be levied       
(b) Where the pilot launch is also 
detained Additional hire 
charge of SR 2,000.00 per hour or part thereof shall be levied       
  Pilotage service 
scheduled within normal hours 
(0800hrs to 
1600hrs), amendment or cancellation at any time less than 2 hours prior to the notified time Pilotage service 
scheduled after normal working 
hours (1600hrs to 
0800hrs and on Saturdays, Sundays and Public Holidays), amendment or cancellation at any time less than 6 hours before the notified time     
AMENDMENT OR CANCELLATION OF 
PILOTAGE SERVICE (A master or agent of a vessel amends or cancels a booking for pilotage service) SR 1,500 for each 
amendment or cancellation SR 1,500 for each 
amendment or cancellation     WT/ACC/SPEC/SYC/6 
 
- 90 - 
 
  Additional fee, where the owner, 
master or agent of a vessel amends or 
cancels a booking for a pilotage service at any time after the pilot has boarded the vessel. SR 4,000.00       
TUG SERVICES        
TUG Charges (Vessels not under 
command shall pay a rate 2.5 times 
that of TUG charges) (20% Discount on TUG charges if the tug remains at its station) For vessels of up 
to 30,000GT For vessels 
above 30,000GT     
SR 11,950.00 per 
hour or part thereof   Additional charge 
of SR 0.50 per GT     
Tugs for Fire Precaution Standby GROSS 
TONNAGE PER HOUR OR 
PART     
150 - 9999 SR 1,500.00     
10000 AND OVER SR 1,800.00     
Fire Brigade for Fire Precaution 
standby: Applicable to Gas Tankers  while alongside berth  SR 1000.00 per 
hour or part thereof       
  Booking for a tug 
scheduled within normal hours (0800hrs to 1600hrs), amendment or cancellation at any time less than 2 hours prior to the notified time Booking for a tug 
scheduled after normal working hours (1600hrs to 0800hrs and on Saturdays, Sundays and Public Holidays), amendment or cancellation at any 
time less than 6 
hours before the notified time     
AMENDMENT OR CANCELLATION OF 
PILOT WAITING TIME (A master or agent of a vessel amends or cancels a booking for a tug) SR 5,000.00 for 
each amendment or cancellation SR 5,000.00 fo 
each amendment or cancellation     
Additional fee, where the owner, 
master or agent of a vessel amends or 
cancels a booking for a tug service at any time after the pilot has boarded the vessel. SR 11,950.00 per 
tug       
  0 - 24 hours Thereafter per 24 
hour period or part thereof Minimum 
charge   
BERTH DUES (including buoys 
occupancy) shall be applicable to any type of vessel occupying berth SR 0.31 per GT SR 0.45 per GT SR 350.00   
BERTHING or UNBERTHING 
(MOORING GANGS) Charge per berthing or un-berthing of vessel SR 2,000.00 per 
operation       
GENERAL CHARGES 
  Fishing and 
coastal vessels Other vessels     
PILOTAGE EXEMPTION SR 
15,000.00annually SR 17,000.00 
annually     
  Up to 150 GT Above 150 GT     
MARINE SAFETY DUES; Every vessel 
other than a coastal vessel calling at the Harbour or Port Victoria SR 200.00 per call SR 350.00 per call     
  Every reefer, 
'industrial and fishing' and supply vessel or tanker calling at the Harbour or Port Victoria Every other vessels     WT/ACC/SPEC/SYC/6 
 
- 91 - 
 
  MARINE ENVIRONMENT PROTECTION 
DUES SR 0.15 per GT 
per 96 hours or part thereof SR 11 per GT per 
48 hours or part thereof     
  Embarkation, 
Disembarkation and Transit of passengers in Port Victoria Embarkation, 
Disembarkation and Transit of passengers in both Praslin and La Digue     
PASSENGER FEES (Cruise Ship) SR 100.00 SR 50.00     
PIPELINE DUES SR 25.00 per 
metric tonne       
  Fender Gangway     
HIRE OF FENDER AND GANGWAY  SR 2,500.00 per 
24 hours or part thereof SR 2,100.00 per 24 
hours or part thereof     
  Transhipment of 
Fish Landing of Fish     
TRANSHIPMENT AND LANDING OF 
FISH FEES Euro 4.00 per 
metric tonne or US dollar equivalent Euro 3.00 per 
metric tonne or US dollar equivalent     
 WT/ACC/SPEC/SYC/6 
 
- 92 - 
 
   
Table 5.4(b) Customs Dues 
Description Fee 
Application for review of any reviewable decision SR 1,000 
Application for registration as a tax agent SR 2,500 
Application for registration as a Customs Agent SR 2,500 
Application for any corporate body  or entity registered with 
SIBA for a Certificate of Tax Exemption SR 1,000 
Application made by any register ed business, other than those 
registered with SIBA for a Certificate of Residence for Tax Purposes SR 400 
Charges to the supply of copies:   
Any tax return SR 25 
Official receipts issued  SR 25 
Any assessment SR 25 
Business activity statement SR 25 
Correspondence forwarded Customs Division SR 25 
For attendance by an officer at  any port or airport, bonded 
warehouse or excise warehouse at the request of an importer, owner or a carrier for any matter deemed out of the ordinary relating  cargo, or any reques t for out-hours attendance for 
each hour or part thereof SR 100 
For each certificate issued, including a Tanker Outrun, Ships 
Stores from Bond Undertaking, EU RI Certificate, Certificate of 
Origin or other document signed  by the Comptroller except for 
a clearance certificate SR 100 
Where any goods intended to be imported into the country are 
lodged in a Government Warehous e or other place of deposit 
provided by the Government for the security of the taxes, the 
following rents shall be payable SR 20 per tonne or part thereof per day 
(First 7 days free) 
Proprietor or occupier of a warehouse licensed under the 
Customs Act or the Excise Act  and not being a ship chandler SR 10,000 per year, per licensed warehouse 
(payable in advance) 
Proprietor or occupier of a warehouse licensed under the 
Customs Act or the Excise Act  who is a ship chandler SR 5,000 per year, per licensed warehouse 
(payable in advance) 
Processing of any Bill of Entry under the ASYCUDA system SR 25 
Data capture of a Bill of Entry ei ther manually or electronically 
at the request of an importer/ agent SR 50 
Copying any Bill of Entry and providin g it to an importer/agent SR 50 
Verification of contents of a container at the importer's 
premises at the request of the importer:   
29 foot container SR 1500  
40 foot container SR 2000 
Supervising the destruction of perishable goods or "out of 
time" goods from SIBA or a licensed bonded warehouse:   
(a) when the GST payable on all the goods to be destroyed 
totals less than SR 1000 SR 500 
(b) When the GST payable on a ll the goods to be destroyed 
totals SR 1000 or more SR 1000 
Lodgement fee for a special release at Air Cargo SR 100 per release 
Late payment fees for lodgement of Bills of Entry to cover an 
special release at Air Cargo:    
(a) Up to 10 working days SR 25 per day 
(b) After 10 working days SR 75 per day 
Administrative fee based on monthly turnover for specialized 
warehouse operating outside SIBA premises. 1.50% 
 
 WT/ACC/SPEC/SYC/6 
 
- 93 - 
 
  Table 6: Goods Subject to Excise Tax 
Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
22.03 Beer made from malt.   
2203.0010 - - -  In immediate bottles made of PET or plastics per litre 19.07/LT 
2203.0020 - - -  In immediate containers made of other materials per litre 19.07/LT 
2203.0030  - - -  In immediate containers made of metal per litre 19.07/LT 
 - - -  Stout made from malt.   
2203.0041 - - - -   In immediate bottles made of PET or plastics per litre 13.77/LT 
2203.0042 - - - -   In immediate containers made of other materials per litre 13.77/LT 
2203.0043  - - - -  In immediate containers made of metal per litre 13.77/LT 
22.04 Wine of fresh grapes, including fo rtified wines; grape must other 
than that of heading 20.09   
 - Sparkling wine   
2204.1010 - - -  In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.1020 - - -  In immediate containers made of other materials per litre 40SR/LT 
 - Other wines ; grape must with fermentation prevented or 
arrested by the tradition of alcohol    
 - -  In containers holding 2 L or less    
 - - - Having an alcoholic strength by volume exceeding 8% but 
not exceeding 15% vol.   
2204.2111 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.2119 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2204.2121 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2204.2129 - - - - In immediate containers made of other materials per litre 80SR/LT 
 - - Other   
 - - - Having an alcoholic strength by volume exceeding 8% but 
not exceeding 15% vol.   
2204.2911 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.2919 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2204.2921 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2204.2929 - - - - In immediate containers made of other materials per litre 80SR/LT 
 - Other grape must   
 - - - Having an alcoholic strength by volume exceeding 8% but 
not exceeding 15% vol.   
2204.3011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.3019 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2204.3021 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2204.3029 - - - - In immediate containers made of other materials per litre 80SR/LT 
22.05 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances.   
 -   In containers holding 2 litres or less   
 - - - Having an alcoholic streng th by volume not exceeding 15% 
vol.   
2205.1011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2205.1019 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2205.1021 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2205.1029 - - - - In immediate containers made of other materials per litre 80SR/LT 
 - - - Having an alcoholic streng th by volume not exceeding 15% 
vol.   
2205.9011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT WT/ACC/SPEC/SYC/6 
 
- 94 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
2205.9019 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2205.9021 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2205.9029 - - - - In immediate containers made of other materials per litre 80SR/LT 
22.06 Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverage s and non-alcoholic beverages, 
not elsewhere specified or included.   
 - - - Having an alcoholic streng th by volume not exceeding 8% 
vol.   
2206.0010 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2206.0020 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
2206.0090 - - - - In immediate containers made of metal per litre 22.27SR/LT 
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous beverages.   
 - Spirits obtained by distilling grape wine or grape marc   
2208.2010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.2090 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Whiskies   
2208.3010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.3090 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Rum and tafia    
2208.4010 - - -  In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.4090 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Gin and geneva   
2208.5010 - - -  In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.5090 - - -  In immediate containers made of other materials per litre 120SR/LT 
 - Vodka   
2208.6010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.6090 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Liqueurs and cordials   
 - - - Having an alcoholic streng th by volume not exceeding 30% 
vol.   
2208.7011 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2208.7019 - - - - In immediate containers made of other materials per litre 60SR/LT 
 - - - Having an alcoholic strength by volume exceeding 30% vol.   
2208.7021 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.7029 - - - - In immediate containers made of other materials per litre 120SR/LT 
    
 - - - Alcopops having an alcoho lic strength by volume exceeding 
0.50% but not exceeding 15%.   
2208.9011 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2208.9012 - - - - In immediate containers made of metals per litre 22.27SR/LT 
2208.9019 - - - - Other per litre 22.27SR/LT 
 - - -   Other    
2208.9021 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.9022 - - - - In immediate containers made of metals per litre 120SR/LT 
2208.9029 - - - - Other per litre 120SR/LT 
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes.   
2402.2000 - Cigarettes containing tobacco Per 200 
Cigarettes 404SR 
27.10 Petroleum oils and oils obtained from bituminous minerals, other 
than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oilsor of oils obtained from bituminous minera ls, these oils being the basic 
constituents of the preparations; waste oils.   WT/ACC/SPEC/SYC/6 
 
- 95 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
 - Petroleum oils and oils obtained from bituminous minerals 
(Other than crude) and preparat ions not elsewhere specified or 
included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous  minerals, these oils being the 
basic constituents of the preparations, other than waste oils   
 - - Light oils and preparations:   
2710.1110 - - - Aviation spirit (Avgas) per litre 2SR/litre 
2710.1120 - - - Motor spirit (gasoline, Mogas MSP) per litre 4SR/litre 
 - - Other:   
 - - - Medium oils and preparations:   
2710.1911 - - - - Kerosene, type jet fuel per litre 4SR/litre 
2710.1912 - - - - illuminating kerosene (IK) per litre 4SR/litre 
 - - - Heavy oils and preparations:   
2710.1921 - - - - Gas oil (Diesel oil) per litre 4SR/litre 
2710.1922 - - - - Fuel oils (furnace oil) per litre 0.5SR/litre 
27.11 Petroleum gases and other gaseous hydrocarbons.   
 - Liquefied:   
2711.1100 - - Natural gas per litre SR0.50 
2711.1900 - - Other  per litre SR0.50 
 - In gaseous state:     
2711.2100 - - Natural gas per litre SR0.50 
2711.2900 - - Other per litre SR0.50 
87.02 Motor vehicles for the transport of ten or more persons, including 
the driver.   
8702.1000 With compression ignition internal combustion piston engine 
(diesel or semi diesel) each 0% 
8702.9000 Other each 0% 
87.03 Motor cars and other motor vehicl es principally designed for the 
transport of persons (other than those of heading 87.02), including station wagons and racing cars.  Under SR 400,000   
 Of a cylinder capacity not exceeding 1,000 cc:   
8703.1000 - Vehicles specially designed for travelling on snow; golf cars and 
similar vehicles each 0% 
 - Other vehicles, with spark-ignition internal combustion 
reciprocating piston engine:   
 - - Of a cylinder capacity not exceeding 1,000 cc:   
8703.2110 - - - Ambulances each 0% 
8703.2120 - - -  Hybrid Motor Vehicles  each 0% 
8703.2190 - - - Other each 25% 
 - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 
1,500 cc:   
 - - - Of a cylinder capacity not exceeding 1,300 cc:   
8703.2211 - - - - Ambulances each 0% 
8703.2212 - - - - Twin Cab/Double Cab each 25% 
8703.2213 - - -  Hybrid Motor Vehicles  each 0% 
8703.2219 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,300 cc but not exceeding 
1,500 cc:   
8703.2221 - - - - Ambulances each 0% 
8703.2222 - - - - Twin Cab/Double Cab each 25% 
8703.2223 - - -  Hybrid Motor Vehicles  each 0% 
8703.2229 - - - - Other each 25% 
 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 
3,000 cc:   
 - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 
1,600 cc:   
8703.2311 - - - - Ambulances each 0% 
8703.2312 - - - - Twin Cab/Double Cab each 25% 
8703.2313 - - -  Hybrid Motor Vehicles  each 0% 
8703.2319 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,600 cc but not exceeding 
2,000 cc:   
8703.2321 - - - - Ambulances each 0% WT/ACC/SPEC/SYC/6 
 
- 96 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
8703.2322 - - - - Twin Cab/Double Cab each 50% 
8703.2323 - - -  Hybrid Motor Vehicles  each 0% 
8703.2329 - - - - Other each 50% 
 - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 
3,000 cc:   
8703.2331 - - - - Ambulances each 0% 
8703.2332 - - - - Twin Cab/Double Cab each 75% 
8703.2333 - - -  Hybrid Motor Vehicles  each 0% 
8703.2339 - - - - Other each 75% 
 - - Of a cylinder capacity exceeding 3,000 cc:   
8703.2410 - - - Ambulances each 0% 
8703.2420 - - - Twin Cab/Double Cab each 75% 
8703.2430 - - -  Hybrid Motor Vehicles  each 0% 
8703.2490 - - - Other each 75% 
 - Other vehicles, with compression-ignition internal combustion 
piston (diesel or semi - diesel)   
 - - Of a cylinder capacity not exceeding 1,500 cc:   
 - - - Of a cylinder capacity not exceeding 1,000 cc:   
8703.3111 - - - - Ambulances each 0% 
8703.3112 - - -  Hybrid Motor Vehicles  each 0% 
8703.3119 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 
1,300 cc:   
8703.3121 - - - - Ambulances each 0% 
8703.3122 - - - - Twin Cab/Double Cab each 25% 
8703.3123 - - -  Hybrid Motor Vehicles  each 0% 
8703.3129 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,300 cc but not exceeding 
1,500 cc:   
8703.3131 - - - - Ambulances each 0% 
8703.3132 - - - - Twin Cab/Double Cab each 25% 
8703.3133 - - -  Hybrid Motor Vehicles  each 0% 
8703.3139 - - - - Other each 25% 
 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 
2,500 cc:   
 - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 
1,600 cc :   
8703.3211 - - - - Ambulances each 0% 
8703.3212 - - - - Twin Cab/Double Cab each 25% 
8703.3213 - - -  Hybrid Motor Vehicles  each 0% 
8703.3219 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,600 cc but not exceeding 
2,000 cc:   
8703.3221 - - - - Ambulances each 0% 
8703.3222 - - - - Twin Cab/Double Cab each 50% 
8703.3223 - - -  Hybrid Motor Vehicles  each 0% 
8703.3229 - - - - Other each 50% 
 - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 
2,500 cc:   
8703.3231 - - - - Ambulances each 0% 
8703.3232 - - - - Twin Cab/Double Cab each 75% 
8703.3233 - - -  Hybrid Motor Vehicles  each 0% 
8703.3239 - - - - Other each 75% 
 - - Of a cylinder capacity exceeding 2,500 cc:   
 - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 
3,000 cc:   
8703.3311 - - - - Ambulances each 0% 
8703.3312 - - - - Twin Cab/Double Cab each 75% 
8703.3313 - - -  Hybrid Motor Vehicles  each 0% 
8703.3319 - - - - Other each 75% 
 - - - Of a cylinder capacity exceeding 3,000 cc:   WT/ACC/SPEC/SYC/6 
 
- 97 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
8703.3321 - - - - Ambulances each 0% 
8703.3322 - - - - Twin Cab/Double Cab each 75% 
8703.3323 - - -  Hybrid Motor Vehicles  each 0% 
8703.3329 - - - - Other each 75% 
 - Other:   
 - - -  Battery Powered Electric Vehicles   
8703.9011 - - - -  Ambulances each 0% 
8703.9021 - - - -  Twin Cab/Double Cab each 0% 
8703.9029 - - - -  Other each 0% 
 - - -  Other    
8703.9031 - - - -  Ambulances each 0% 
8703.9041 - - - -  Twin Cab/Double Cab each 0% 
8703.9049 - - - -  Other each 0% 
87.04 Motor vehicles for the transport of goods.   
8704.1000 - Dumpers designed for off-highway use  each 0% 
 - Other, with compression ignition internal combustion piston 
engine (diesel or semi diesel):   
 - - g. v .w. not exceeding 5 tonnes:   
8704.2111 - - - - Single cabs each 0% 
8704.2119 - - - - Other each 0% 
 - - g. v. w. exceeding 5 tonnes but not exceeding 20 tonnes   
 - - - g. v. w. exceeding 5 tonnes but not exceeding 8 tonnes   
8704.2211 - - - - Single cabs each 0% 
8704.2219 - - - - Other each 0% 
 - - - g. v. w. exceeding 8 tonnes but not exceeding 20 tonnes   
8704.2221 - - - - Single cabs each 0% 
8704.2229 - - - - Other each 0% 
8704.2300 - - g. v. w exceeding 20 tonnes   
 - Other, with spark ignition inte rnal combustion piston engine:   
 - - g. v .w. not exceeding 5 tonnes:   
 - - - g. v. w. not exceeding 1.5 tonnes:   
8704.3111 - - - - Single cabs each 0% 
8704.3119 - - - - Other each 0% 
 - - - g. v. w. exceeding 1.5 tonnes but not exceeding 5 tonnes:   
8704.3121 - - - - Single cabs each 0% 
8704.3129 - - - - Other each 0% 
 - - g. v. w. exceeding 5 tonnes     
 - - - g. v. w. exceeding 5 tonnes but not exceeding 8 tonnes   
8704.3211 - - - - Single cabs each 0% 
8704.3219 - - - - Other each 0% 
 - - - g. v. w. exceeding 8 tonnes     
8704.3221 - - - - Single cabs each 0% 
8704.3229 - - - - Other each 0% 
 - Other   
8704.9010  - - - Refrigerated vehicle each 0% 
8704.9020  - - - Insulated trucks each 0% 
8704.9090 - - -  Other each 0% 
87.05 Special purpose motor vehicles, other than those principally 
designed for the transport of pe rsons or goods (for example, 
breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweeper lorries , spraying lorries, mobile work   
8705.1000 - Crane lorries each 0% 
8705.2000 - Mobile drilling derricks each 0% 
8705.3000 - Fire fighting vehicles  each 0% 
8705.4000 - Concrete mixer lorries each 0% 
8705.9000 - Other each 0% 
87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary 
motor, with or without sidecars; sidecars.   
8711.1000 - With reciprocating internal combustion piston engine of a 
cylinder capacity not exceeding 50 cc each 0% WT/ACC/SPEC/SYC/6 
 
- 98 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
8711.2000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50 cc but not exceeding 250 cc each 0% 
8711.3000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 250 cc but not exceeding 500 cc each 25% 
8711.4000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 500 cc but not exceeding 800 cc each 25% 
8711.5000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 800 cc each 25% 
8711.9000 - Other each 25% 
 WT/ACC/SPEC/SYC/6 
 
- 99 - 
 
  Table 7(a):  Goods Subject to an Import Prohibition 
The following are considered to be "Prohibited Goods": 
GOODS HS CODE DESCRIPTION OF GOODS REASONS 
ARMS AND AMMUNITION 9301.1100 to 
9301.9000    Military weapons, Artillery 
weapons (for example guns, mortars, rocket  launchers, 
flame-throwers, grenade launchers, torpedo tubes and similar projectors). National Security  
 9302.0000 Revolvers and Pistols National Security 
 9303.1000 to 
9303.9000 Other firearms and similar 
devices which operates by the firing of an explosive charge(for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive bolt humane killers, line throwing guns).  
      National Security 
 9304.0000 Other arms (for example 
spring, air or gas guns and pistols, truncheons, mace and knuckle dusters, including tasers but excluding those of heading 93.07.  
  National Security 
 9305.1000 to 
9305.9900 Parts and accessories of 
headings 93.01 to 93.04  
National Security 
 9306.2100 to 
9306.9000       Bombs, grenades, 
torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.  
   National Security 
 8710.0000 Tanks and other armoured 
fighting vehicles, motorized, whether or not fitted with weapons, and parts for such vehicles. National Security 
 8906.1000 Warships of all kinds National Security 
CONTROLLED DRUGS  Means all drugs as defined 
under the Misuse of Drugs Act (Cap 133). Health 
TOXIC CHEMICALS  
           Chemicals and Pesticides 
containing Organochlorine banned under the Stockholm Convention, including Aldrin, Toxaphene, Dichloro diphenyl trichloro ethane (DDT), Chlordane, Dieldrin, Endrine, Hexachlorobenzene (HCB), Heptachlor, Mirex, Polychlorinated biphenyl (PCB), Health/ 
Environment 
2524.1000 to 2524.9000 Asbestos 
6811.4000 to 
6811.8900  Articles of asbestos-cement, 
of cellulose fibre-cement or the like  WT/ACC/SPEC/SYC/6 
 
- 100 - 
 
  GOODS HS CODE DESCRIPTION OF GOODS REASONS 
6812.8000 to 
6812.9990 Fabricated asbestos fibres; 
mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate (for example, clothing, paper and blankets) 
COUNTERFEIT CURRENCIES  Meaning any coins and/or 
bank and currency notes not genuine but resembling or apparently intended to resemble or pass for genuine coins and/or bank and currency notes; and includes genuine coin and/or bank and currency notes prepared or altered so as to pass for coin and/or bank and currency notes of a higher denomination. National Security 
(Anti-fraud) 
PORNOGRAPHIC OR INDECENT MATERIAL/S  Includes all indecent or 
obscene prints, printings, books, cards, lithographic, and/or other engravings or any other indecent or obscene articles.  Any appeals should be directed to the Seychelles Classification Board. Social  
MILITARY UNIFORM 
  
 
     No person except a member 
of the Seychelles Peoples Defence Forces may wear or 
import - 
(1) the uniform, or a distinctive part of the uniform, of the Seychelles Peoples Defence Forces; or (2) a uniform any part of which is similar to a distinctive part of the uniform of the Seychelles Peoples Defence Forces (3) material printed with military camouflage print in the colours of the Seychelles Peoples Defence Forces National Security 
BODIES FOR MOTOR   
VEHICLES 
 8707.1000 Bodies including cabs for 
motor vehicles of heading 
87.03;  Bodies of motor cars and other motor vehicles principally designed for the transport of person other than those of heading 87.02, including station wagons and racing cars. Public Safety 
PART AND ACCESSORIES 
FOR MOTOR VEHICLES 8708.9920 Half cut for vehicles of 
heading 87.02 to 87.03 Public Safety WT/ACC/SPEC/SYC/6 
 
- 101 - 
 
  GOODS HS CODE DESCRIPTION OF GOODS REASONS 
WASTE OR WASTE PRODUCT 
OR BOTH OF ANY KIND 3006.9200 Waste pharmaceuticals Environment 
3825.1000 to 
3825.9000 
 Residual products of 
chemical or allied industries 
not elsewhere specified or 
included; municipal waste; sewage slugged; other waste specified in Note 6 to this same chapter 
4017.0000 Waste of hard rubber 
7802.0000 Lead waste and scrap 
7902.0000 Zinc Waste and scrap 
8002.0000 Tin Waste and scrap 
 Waste of chapter 81 (other 
base metals; cermets; articles thereof) and any other waste and waste products) S.I. 49 of 2009 Trades Tax (Amendment of Schedule 3) Regulations, 2009 
IMITATION/REPLICA OF FIREARMS, AMMUNITIONS AND GUNS    Anything which has the 
physical appearance of being an exact replica of a firearm or ammunition, or a replica gun or toy 
ammunition which is so 
realistically designed so as to make it indistinguishable from a firearm or ammunition. National Security 
FURSKINS, HIDES AND 
SKINS OF ANIMALS  4101.2000 to 
4106.9200   4301.1000 to 4304.0000 Raw hides and skins of 
other animals (other than furskins).   Furskins and artificial fur: manufactures thereof. Conservation 
CFC GAS AND EQUIPMENT 
DEPENDENT ON CFC AND HYDRO-CHLORO CARBON (HCFC)  2903.3900 
2903.1300 Gas with CFC Component, 
Halon extinguishers, methyl bromide and methyl chloroform;  All hydro-floro carbon (HCFC) of component of HCFC or equipment dependent on HCFC In accordance with the Environment Protection (Ozone) Regulations, 2000. (S.I. 24 of 2000) Environment 
ALL PALM PLANTS 
  All Palm plants covered 
under the Plant Protection (Aleurotrochelus Atratus) Regulations, 2007.  (S.I. 17 of 2007) Environment/ 
Conservation 
NON-TOBACCO PRODUCTS  Any non-tobacco product 
which resembles a tobacco product (including sweets, snacks, toys and electronic cigarettes), as per the National Tobacco Control Act, 2009. Public Health WT/ACC/SPEC/SYC/6 
 
- 102 - 
 
  GOODS HS CODE DESCRIPTION OF GOODS REASONS 
RADIOACTIVE SUBSTANCES 28.44 
 Radioactive chemical 
elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.  These goods shall be 
handled, transported, 
packed, protected, stored or disposed of in accordance with any specified conditions or restrictions imposed by the Assistant Commissioner of Customs after consultation with the Medical Officer of Health and the Commissioner of Police. Environment/ 
Public Health 
 WT/ACC/SPEC/SYC/6 
 
- 103 - 
 
  Table 7(b):  Goods Subject to Import Restrictions 
The following goods shall be imported only under and in accordance with the permission granted 
by the appropriate authority indicated in the table below: 
APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
MINISTRY 
RESPONSIBLE FOR NATURAL RESOURCES Plant and plant 
products  0601.1000 to 
0604.9900 Live trees and other plants; bulbs roots and the like; 
cut flowers and ornamental foliage. 
 Wood treated and 
untreated  4401.1000 Fuel wood. 
4401.2100 to 
4401.2200 Wood in chips or particles. 
 
4403.1000 to 4403.2000 Wood in the rough, whether or not stripped of bark 
or sapwood, or roughly squared.  
4403.4100 to 4403.9900 4407.1000 Other, of tropical wood specified in subheading 
note 1 of chapter 44. 
4407.2400 to 4407.9900 Wood sawn or chipped lengthwise, sliced or peeled, 
whether or not planed , sanded or end –jointed, of thickness exceeding 6mm. 
 Brooms consisting 
of twigs or other vegetables materials bound together, with or without handles 9603.1010 
 9603.1020 Brooms and brushes of coconut fibre. 
 Brooms & brushes of other vegetables material (Except Coconut Fibers). 
 Edible Vegetables 
 0701.1000 
to 0709.9090 Edible vegetables and certain roots and tubers 
(Excluding Heading 07.10 to 07.13). 
0714.1000 to 0714.9090 Manioc, arrowroot, salep, Jerusalem artichokes, 
sweet potatoes and similar roots and tubers with high starch or inulin content. 
 Edible fruits 
 08.01 Coconuts, Brazil nuts and cashew nuts, whether or 
not shelled or peeled  (excluding dried). 
08.02 
 Other nuts, whether or not shelled or peeled 
(excluding dried). 
0803.0010 Bananas, including plantains, (excluding dried). 
0804.1010 to 0804.4000 Dates, figs, pineapples, av ocadoes, guavas, mangoes 
and mangosteens (excluding dried). 
0805.1000 to 0805.4000 Citrus Fruits (excluding dried). 
0805.9000 
  0806.1000 Citrus fruit (other than  oranges, mandarins, 
clementines, wilkings, grapefruit, lemons and other similar citrus hybrids) (excluding dried) Fresh Grapes. 
0807.1100 to 0810.9090 Fresh melons and papayas, apples, pears and 
quinces, apricots, cherries, peaches (including nectarines), plums and so les, other fresh fruit. 
 Meat and edible 
meat offal, fresh, frozen or chilled 0201.1000 to 
0209.0000     Meat and meat products of bovine animals, fresh or 
chilled, meat of swine fresh or chilled, meat of sheep 
and goats fresh or chilled, meat of horses, asses, mules or hinnies, fresh, chil led or frozen. Edible offal 
of bovine animals, swine,  sheep, goats, horses, 
asses, mules or hinnies , fresh, chilled or frozen, 
other meat and edible meat of the poultry of 
heading: 01.05 fresh, chilled or frozen and pig fat free of lean meat and poultry fat not rendered or otherwise extracted, fresh, ch illed, frozen, salted in 
brine, dried or smoked. WT/ACC/SPEC/SYC/6 
 
- 104 - 
 
  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
 Fish and 
crustaceans, mollusc and other aquatic invertebrates, fresh, frozen or chilled 0301.1000 to 
0304.9900 Fish live, fresh or chil led and fish products. 
0306.1100 to 
0307.9990  Crustaceans, molluscs whether in shell or not, live, 
fresh, chilled, frozen, dried, salted in brine, cooked by steaming or by boiling in water. Flour meals and pellets of aquatic invertebrates other than crustaceans fit for human consumption. 
 Fertilizers 
(growing media and compost)  3101.0000 to 
3105.9000 Animal or vegetable fertiliz ers, whether or not mixed 
together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products. Mineral or chemical fert ilizers, nitrogenous. 
Mineral or chemical fertilizers, phosphatic. Mineral or chemical fe rtilizers, potassic. 
Mineral or chemical fertilizers containing two or three of the fertilizing elements  nitrogen, phosphorous and 
potassium; other fertilizers;  goods of this chapter in 
tablets or similar forms or in packages of a gross 
weight not exceeding 10 kg. 
MINISTRY RESPONSIBLE FOR ENVIRONMENT AND ENERGY & MINISTRY OF NATURAL RESOURCES Animals and 
animal by-products not treated 0101.1000 to 
0106.9000 Live animals; an imal products. 
 
0407.0010 to 0407.0090 Birds eggs in shell, fresh,  preserved or cooked for 
consumption. 
0408.1100 to 0408.9900 Birds egg not in shell and egg yolks other than dried  
 
0410.0000 
 Edible products of animal origin not elsewhere 
specified or included. 
0501.0000  Human hair, unworked, whether or not washed or 
scoured; waste of human hair. 
0502.1000 to 0504.0000  Pigs, hogs or boars bristles  and hair, badger hair and 
other brush making hair, waste of such bristles or hair.  Gut bladders and stomach of animals (other than fish) whole and pieces thereo f, fresh, chilled, frozen, 
salted in brine, dried or smoked. 
0505.1000  Skins and other parts of birds, with their feathers or 
down, feathers and parts of feathers (whether or not 
with trimmed edges) and down, not further worked than cleaned, disinfected or  treated for preservation, 
powder and waste of feathe rs or parts of feathers. 
0506.1000 to 
0506.9000 Bones and horn-cores unworked, defatted, simply 
prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. 
0508.0000 to 
0511.9990 Coral and similar materials, unworked or simply 
prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut in 
shape, powder and waste thereof.  Ambergris, castoreum, civet and musk; cantharides, bile, whether or not dried; glands and other animals products used in the preparation of pharmaceutical products, fresh, chilled,  frozen or otherwise 
provisionally preserved.  Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption. 
MINISTRY RESPONSIBLE FOR ENVIRONMENT AND ENERGY ENDANGERED 
SPECIES 0507.1000 to 
0507.9000 Any Species listed under the Convention on 
International Trade in Endangered Species (CITES).  Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hoovers, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. 
9601.1000 to Worked ivory, bone, tortoise-shell, horn, antlers, WT/ACC/SPEC/SYC/6 
 
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  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
9601.9000 coral, mother-of-pearl and other animal carving 
material and articles of these materials (including articles obtained by moulding). 
 Primary forms 
 Plastic and other articles of plastic  Environment Protection (Prohibition of plastic carrier bags) Regulations, 2008 3923.2110 to 
3923.2990 Sacks and bags (including cones) of polymers of 
ethylene; polybags of th e type used in primary 
industries and of  other plastics. 
Vest type plastic bags made of less than 30 microns. 
 Dangerous 
Chemicals and Precursor 
Chemicals 
 28.01 to 
28.53  
 
  Inorganic chemicals; organic or inorganic compounds 
of precious metals, of rare-earth metals or radioactive elements or of isotopes. 
 
Miscellaneous chemical pr oducts excluding heading 
28.44. 
MINISTRY RESPONSIBLE FOR ENVIRONMENT AND ENERGY AND MINISTRY OF HEALTH Dangerous 
Chemicals and Precursor Chemicals  29.01 to 
29.42  Organic Chemicals. 
MINISTRY 
RESPONSIBLE FOR FINANCE, TRADE AND INVESTMENT   Mineral fuels, 
mineral oils and products of their distillations, bituminous substances; Mineral waxes 2710.1010    
2710.1120 2710.1911 2710.1921 2710.1922   Petroleum oils and oils obtained from bituminous 
minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, th ese oils being the basic 
constituents of the preparations; waste oils. These Include: Aviation Spir it (Avgas), Motor spirits 
(gasoline, mogas, MSP); Kerosene, type jet fuel, 
illuminating kerosene (IK) and Fuel oil (furnace oil). 
2711.1200 2711.1300 Petroleum gases and other gaseous hydrocarbons. 
Liquefied propane gas and Butanes gases. 
Alcoholic beverages 2203.0010 to 
2208.9099 Beverages and spirits. 
Tobacco 2401.1000 to 
2403.9900 Tobacco and manufactures tobacco substitutes. 
DEPARTMENT OF 
TRANSPORT  LEFT-HAND 
DRIVE VEHICLES Chapter 87 All vehicles of chapter 87 with the steering wheel 
located on the left hand side; excluding golf carts and any other off-road vehicl es or vehicles for which 
permission has been granted to be used off road. 
 Second Hand 
Vehicles  Chapter 87 All vehicles of chapter 87, previously used; excluding 
golf carts and any other off- road vehicles or vehicles 
for which permission has been granted to be used off road. 
DEPARTMENT OF TRANSPORT  Vehicle and 
Chassis/Bodies   Spark-ignition reciprocating piston engine of kind used for the propulsion of vehicles of chapter 87  Compression-ignition internal combustion piston engine (diesel or 8426.1100 to 
8427.9000 Derricks; cranes, including cable cranes; mobile 
lifting frames, straddle carriers and works trucks fitted with a crane. Fork-lift trucks; other works trucks fitted with lifting or handling equipment. 
8429.1100 to 8430.6900  Self-propelled bulldozers , angledozers, graders, 
levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. Other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow blowers. 
8701.1000 to 8705.9000 Vehicles other than railway  or tramway rolling stock 
and parts and accessories thereof 
8706.0000 Chassis fitted with engines, for the motor vehicle of 
heading Nos. 87.01 to 87.05. WT/ACC/SPEC/SYC/6 
 
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  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
semi diesel 
engines) of kind used for the propulsion of vehicles of chapter 87   8708.9910 Bodies – Nose cuts, front cuts, rear cuts and quarter 
panels of vehicles of he adings no.87.02 to 87.04. 
8708.9930 Chassis with no engine.  
8711.1000 to 
8711.9000 Motor cycle (including mopeds) and cycles fitted with 
auxiliary motor, with or without side-cars; side cars. 
8716.1000 to 8716.4000 Trailers and semi-trailers.  
8716.8090 Others. 
8407.3100 to 
8407.9000  Reciprocating piston engine s of kind used for the 
propulsion of vehicles of chapter 87. Of cylinder capacity not exceeding 50cc; exceeding 50cc but not exceeding 250cc; exceeding 250cc but not exceeding 1,000cc; exceeding 1,000cc and other engines. 
8408.2000 Compression-ignition internal combustion piston 
engines (diesel or semi-diesel engines) of a kind used for the propulsion of  vehicles of chapter 87. 
8408.9000 
 Other Engines diesel or semi-diesel 
Hybrid Vehicles of chapter 87.  
8703.9011 to 87039049 Electric cars, and cars us ing alternative fuels other 
than fossil fuel. 
MINISTRY RESPONSIBLE FOR HOME AFFAIRS & COMMISSIONER OF POLICE  Pyrotechnic 
products and Blasting explosives 3601.0000 to 
3604.9090 Explosives; pyrotechnic prod ucts; pyrophoric alloys; 
certain combustible preparations (excluding matches), fireworks and signal flares. 
Sword, cutlasses, bayonets and similar arms 9307.0000 Swords, cutlasses, bayonets, lances, similar arms, 
parts thereof, scabbards, and sheaths thereof and scabbards and sheaths therefore. 
MINISTRY RESPONSIBLE FOR HEALTH     Pharmaceutical 
and Veterinary products 3001.2000 to 
3004.5000 Pharmaceutical products (e xample gland and organs, 
human blood; animal bl ood), and parts of 
medicaments. 
3006.1000 to 3006.7000 Chemical contraceptive preparation based on 
hormones on other products  of heading 29.37 or on 
spermicides.  Pharmaceutical Products. 
2806.1000 Hydrochloric acid. 
2807.0000 Sulphuric Acid. 
2841.6100 Potassium permanganate. 
MINISTRY RESPONSIBLE FOR INFORMATION & COMMUNICATION TECHNOLOGY Radio 
communication equipment including VSAT 8525.5000 Other transmission apparatus of the following 
specification: - Walkie Talkie/Land Mobile (hand-held or fixed);  
8525.6000  Satellite mobile equipment - IRIDIUM, GLOBALSTAR, 
THURAYA, INMARSAT, etc.;  Amateur Radio;  Fixed Broadband Wireless Access, except for the following European standards from the European Technical Standards Institute (ETSI): 
 2.4 GHz* 
 EN 300 – 328 
 Maximum EIRP 100mW or 20 dBm 
 5.7 GHz* 
 EN 300 – 440 
 Maximum EIRP 25mW or 14 dBm 
* No external antennas licensed 
8529.1010 to 8529.1040  8525.5010 to 
 
8525.5090 Satellite dishes (person/co mmercial) - receive only; 
VSAT (very small aperture terminal) - transmit and receive;  Police radar detector. Communication jamming equipment. 
8526.1000  Aeronautical radios (h and held and fixed); 
Radio broadcasting (transmission) equipment (AM, FM, TV, etc.); Equipment for fixed services; Citizen Band (CB) radios. WT/ACC/SPEC/SYC/6 
 
- 107 - 
 
  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
SEYCHELLES 
BUREAU OF STANDARDS Glass and glazed 
glass products for architectural use in building 7005.1000 to 
7005.3000 Float glass and surface ground or polished glass, in 
sheets, whether or not having an absorbent, reflecting or non-reflecting  layer, but not otherwise 
worked. 
7016.9000 Other articles of pressed/moulded glass whether or 
not wired, kind used for building or construction purposes. 
MINISTRY RESPONSIBLE FOR ENVIRONMENT AND ENERGY & SEYCHELLES ENERGY COMMISSION PVC Insulated 
wires and Cables for fixed wiring  PVC Insulated flexible cord for use with appliances and equipment intended for 
domestic, office 
and similar environments 8544.1100 to 
8544.2000  Winding wire of copper and of other materials. 
 PVC insulated cables should be in accordance to British Standard BS 6004 or IEC Standard 60227. 
8544.4200 to 8544.6000 PVC insulated flexible cables (cords) should be in 
accordance to British Standard BS 6500 or IEC Standard 60227. 
MINISTRY RESPONSIBLE FOR LAND USE AND HABITAT Prefabricated 
Building 9406.0000 
 Prefabricated buildings.  
 
SEYCHELLES CIVIL AVIATION AUTHORITY Aircrafts 8801.1000 to 
8802.6000 Balloons and dirigibles; gliders, hang gliders and 
other non-powered aircraft. Other aircraft (for example,  helicopters, aeroplanes); 
spacecraft (including sa tellite); and spacecraft 
launch vehicles. 
SEYCHELLES MARITIME SAFETY AUTHORITY Ships and Vessels 
   8901.1000 
  Cruise ships, excursion boats and similar vessels 
principally designed for the transport of persons; ferry boat of all kind. 
8901.2000 Tanker. 
8901.3000 Refrigerated vessels, other than those of subheading 
8901.20. 
8901.9000  Other vessels for the transportation of goods and 
other vessels for the transportation of both persons and goods. 
8902.0000 Fishing Vessels. 
8903.1000 to 8903.9200  Yachts and other vessels or pleasure or sports;  
 (These include Inflatable, sailboats with or without auxiliary motor, motorboats, other than outboard motor-boats but exclud e Kayak and Canoes).  
8903.9990 Other boats and vessels not elsewhere specified. 
 
 WT/ACC/SPEC/SYC/6 
 
- 108 - 
 
  Table 8:  Information on Import Licensing Procedures 
 
Procedures and Eligibility of 
Importers to Apply for an Import Licence  As mentioned earlier and as per Article 8(c) of the Licence Act 2010, the 
application for an import licence shall be submitted to the Seychelles Licensing Authority (SLA), and if all necessary documents are submitted to the Authority, a decision is normally taken within seven days of the date at which the applic ation has be en lodged. 
 In practice, an import licenc e cannot be granted automatically 
on request.  However, an applicant may obtain an import licence after 
goods are shipped from abroad.  The SL A can refuse to issue a licence if 
the applicant does not meet the ordinary requirements such as existence of safe and adequate premises, or Certificate of Occupancy of the Planning Authority.  In any case, th e SLA shall inform the applicant that 
it has refused to grant an import li cence, giving the reasons for that 
refusal.  However, the applicant ha s the right to challenge the SLA's 
decision before the Minister of Finance within 15 days from the date that decision has been made. 
Documentation for Application for an Import Licence and Conditions of Licensing  In general, an applicant for an import licence must fill an application 
form and the latter must include info rmation such as name of applicant 
and address, certificate of incorporat ion or registration for companies, 
term of validity of the licence, customs office which will clear the imports if any, and finally, name, function an d signature of the responsible officer 
of the applicant. 
 In principle, all import  licences are valid for a period of five year 
years from the date of issue unless ea rlier revoked by the SLA, and are 
not transferable between importers.  In addition to a processing fee of 
SR 50, the business activity licence fee is of SR 1,200 per activity for five years. 
 As mentioned earlier, apart fro m import licence, an importer, 
whether an individual or professional trader, must comply with other procedural requirements imposed under the Trades Tax Regulations; and Technical Standards and Sanitary and Phytosanitary measures for imported goods.  Also note that there is no foreign exchange control in Seychelles and consequently import licence is not a precondition for having access to foreign exchange.  No deposit or advance payment is associated with the issuance of import licence. 
 
  
 
 WT/ACC/SPEC/SYC/6 
 
- 109 - 
 
  Table 9:  List of TBT-Relevant Le gislation and Regulatory Agencies 
Agencies Legislation Scope of Technical Regulations (TR) 
Department of 
Environment Environment Protection Act +
TR Environnemental management, noise pollution, Effluent 
discharge, plastic bags, waste management, etc. 
Seychelles Bureau 
of Standards SBS Act + TR 
Weights and Measure Act + TR Export of Fishery Act + TR Concrete blocks, Refillable Gas Cylinders, Toilet Soap, 
UHT Milk, Glass doors and windows, weighing instruments Canned, fresh and frozen fish, Sanitation of establishment and fishing vessels 
Ministry of Health   Public Health Act + TR 
Food Act + TR Pharmaceutical Act + TR Pesticide Control Act + TR  Potable Drinking Water, Sewage effluent, Foodstuff, 
Food contaminants, Food Labelling, Low acid canned food, pesticides and ch emicals, Medicines and 
pharmaceutical products, ve terinary drug products, 
Public health diseases , To bacco and Tobacco products, 
etc. 
Ministry of Finance, Trade and Investment  Customs Management Act 
+ TR Consumer Protection Act + TR  Prohibited and restricted goods  
Department of 
Transport Land Transport Act + TR Vehicles, Chas sis and bodies, Internal combustion 
engines  Motor vehicles emissions,  Vehicles roadworthiness 
testing 
Department of Natural Resources   Plant Protection Act + TR 
Animal (Diseases & Import) Act + TR Flowers and plants, Wood and wood products, fruits and 
vegetables, Meat, poultry, etc.  
Department of Information Technology  Telecommunication Act  
Trade Tax Act (Prohibited and restricted goods) Regulations Radio communication equipment including VSAT  
Department of 
Internal Affairs (Commissioner of Police)  Trade Tax Act (Prohibited 
and restricted goods) Regulations Pyrotechnics products, Firearms, Blasting explosives, 
swords, bayonets and similar products  
Seychelles Civil Aviation Authority  Trade Tax Act (Prohibited 
and restricted goods) Regulations Aeroplanes, Air balloons, gliders, helicopters, etc. 
Ministry of Land 
Use and Habitat  Town and Country 
Planning Act Prefabricated houses, Building Construction and building 
products  
Seychelles Maritimes Safety Authority  Trade Tax Act (Prohibited 
and restricted goods) Regulations Ships and Vessels  
Seychelles Energy 
Commission Energy Commission Act, 
Energy Act  Energy Efficiency, Electrical Goods, Electrical 
transmission an d distribution 
Fair Trading 
Commission Fair Trading Act + TR, 
Consumer Protection Act  Fair trading practices and consumer protection 
 
 
 WT/ACC/SPEC/SYC/6 
 
- 110 - 
 
   
Table 10: VAT Exemptions (in Accordance with "Value Added Tax (Amendment of 
Schedules) Regulations 2012") 
HS CODE TARRIF DESCRIPTION 
020110 00 Fresh or chilled carcasses and half carcasses of bovine animals 
020120 00 Other fresh cuts with bone in of bovine animals, fresh or chilled 
020130 00 Boneless fresh or chilled meat of bovine animals 
020210 00 Frozen carcasses and half carcasses of bovine animals 
020220 00 Other cuts with bone in of bovine animals frozen 
020230 00 Boneless frozen meat of bovine animals 
020311 00 Fresh or chilled carcasses and half carcasses of swine 
020312 00 Fresh or chilled hams, shoulders and cuts thereof, with bone in 
020319 00 Other fresh or chilled meat of swine 
020321 00 Frozen carcasses and half carcasses of swine 
020322 00 Frozen hams, shoulders and cuts thereof of swine, with bone in 
020329 00 Other frozen meat of swine 
020410 00 Carcasses and half carcasses of lamb, fresh or chilled 
020421 00 Carcasses and half carcasses of sheep fresh or chilled 
020422 00 Other cuts with bone in of sheep meat fresh or chilled 
020423 00 Boneless fresh or chilled meat of sheep 
020430 00 Carcasses and half carcasses of lamb, frozen 
020441 00 Carcasses and half carcasses of sheep frozen 
020442 00 Other cuts with bone in of sheep meat frozen 
020443 00 Boneless meat of sheep, Frozen 
020450 00 Meat of goats 
020500 00 Meat of horses, asses, mules or hinnies, fresh, chilled, or frozen 
020610 00 Edible offal of bovine animals, fresh or chilled 
020621 00 Tongues of bovine animals, frozen 
020622 00 Livers of bovine animals, frozen 
020629 00 Other edible offal  frozen of bovine animals n.e.s 
020630 00 Edible offal of swine, fresh or chilled 
020641 00 Frozen Livers of swine 
020649 00 Other edible offal of swine, frozen 
020680 00 Other edible offal of bovine animals fresh or chilled 
020690 00 Other edible offals of bovine animals frozen n.e.s 
020711 00 Poultry not cut in pieces, fresh or chilled 
020712 00 Poultry not cut in pieces, frozen 
020713 00 Poultry cuts and offal (including livers), fresh or chilled 
020714 00 Poultry cuts and offal (including livers), frozen 
020724 00 Turkey not cut in pieces, fresh or chilled 
020725 00 Turkey not cut in pieces, frozen 
020726 00 Turkey cuts and offal, fresh or chilled 
020727 00 Turkey cuts and offal, frozen 
020732 00 Ducks, geese, or guinea fowls not cut in pieces, fresh or chilled 
020733 00 Ducks, geese, or guinea fowls not cut in pieces, frozen 
020734 00 Fatty livers of ducks, geese or guinea fowls fresh or chilled 
020735 00 Other edible offal of ducks, geese or guinea fowls, fresh or chilled. n.e.s 
020736 10 Mechanically de-boned poultry meat 
020736 90 Other edible offal of ducks geese or guinea fowls frozen n.e.s 
020810 00 Meat or edible meat offal of rabbits or hares fresh, chilled or frozen 
020830 00 Meat or edible meat offal of primates fresh chilled or frozen 
020840 00 Meat & edible meat offal of whales/dolphins & porpoises, of manatees & dugongs 
020850 00 Meat & edible meat offal of reptiles (incl. snakes & turtles) fresh chilled or frozen 
020890 00 Other meat and edible meat offal, fresh, chilled or frozen 
020900 00 Pig fat, free of lean meat, & poultry fat, not rendered or otherwise extracted 
021011 00 Hams, shoulders and cuts thereof of swine with bone in, salted/brine/dried or smoked 
021012 00 Swine bellies (streaky) and cuts thereof 
021019 00 Other meat & edible meat offal of swine salted, in brine, dried or smoked 
021020 00 Meat & edible meat offal of bovine animals salted, in brine, dried or smoked 
021091 00 Other, including edible flours & meals of meat & meat offal of primates 
021092 00 Other, incl. edible flour & meals of meat & meat offal of whales/dolphins/porpoises 
021093 00 Edible flours & meals of meat & meat offal of reptiles (incl. snakes and turtles) 
021099 00 Other meat, including edible flours & meals of meat & meat offal 
030211 00 Fresh/chilled Trout (oncorhynchus mykisslmo trutta, oncorhynchus clarki, WT/ACC/SPEC/SYC/6 
 
- 111 - 
 
  HS CODE TARRIF DESCRIPTION 
030212 00 Pacificsalmon,(Oncorhynchusnerka,gorbuscha,keta,tschawytscha,kisutch,masou,rhodurus etc │ 
030219 00 Other fresh/chilled salmonidae excluding livers & roes 
030221 00 Halibut(Reinhardtius hippoglossoides,hippoglossus hippoglossus,hippoglossus stenolepis 
030222 00 Plaice (Pleuronectes platessa) fresh or chilled excl. livers & roes 
030223 00 Fresh or chilled sole (Solea spp.) excl. livers & roes 
030229 00 Other flat fish, fresh or chilled excl. livers & roes 
030231 00 Albacore or long finned tunas (Thunnus alalunga)excl.livers & roes fresh or chilled 
030232 00 Yellowfin tunas (Thunnus albacares) excl. livers & roes fresh or chilled 
030233 00 Skipjack or striped bellied bonito excl. livers & roes fresh or chilled 
030234 00 Bigeye tunas excl. livers & roes fresh or chilled (Thunnus obesus) 
030235 00 Bluefin tunas (Thunnus thynnus) excl. livers & roes fresh or chilled 
030236 00 Southern bluefin tunas (Thunnus maccoyii)excl. livers & roes fresh or chilled 
030239 00 Other tunas excl. livers & roes fresh or chilled 
030240 00 Herrings,(Clupea harengus,Clupea pallasii) excluding livers and roes fresh or chilled 
030250 00 Cod,(cadus morhua,Gadus ogac,Gadus macrocephalus),excl.livers & roes fresh or chilled 
030261 00 Sardines,(Sardina pilchardus etc)brisling or sprats,excl.livers,roes fresh or chilled 
030262 00 Haddock (Melanogrammus aeglefinus) excl. livers & roes fresh or chilled 
030263 00 Coalfish ( Pollachius Virens) excl. livers & roes fresh or chilled 
030264 00 Mackerel(Scomberscombrus,australasicus,ja ponicus) fresh or chilled excl.livers & roes 
030265 00 Dogfish and other sharks excl. livers & roes fresh or chilled 
030266 00 Eels (Anguilla spp.) excl .livers & roes fresh or chilled 
030267 00 Swordfish (Xiphias gladius) excl.livers & roes fresh or chilled  
030268 00 Toothfish ( Dissostichus spp) excl.livers & roes fresh or chilled  
030269 00 Other excl.livers n.e.s fresh or chilled 
030270 00 Fish livers and roes fresh or chilled 
030311 00 Frozen pacific sockeye salmon (red), (Oncorhynchus nerka)  excl. livers & roes 
030319 00 Other frozen pacific salmon excluding livers & roes 
030321 00 Trout, frozen excl.livers & roes( salmo trutta,onchorhyncusmykiss,clarki etc) 
030322 00 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) frozen excl livers & roes 
030329 00 Other salmonidae frozen ecluding livers & roes 
030331 00 Halibut, frozen (Reinhardtius hippoglossoides) excl.livers & roes 
030332 00 Plaice (Pleuronectes platessa) frozen excl.livers & roes 
030333 00 Sole (Solea spp.) frozen excl. livers & roes 
030339 00 Other frozen flat fish excl.livers & roes 
030341 00 Albacore or longfinned tunas (Thunnus alalunga)frozen excl. livers & roes 
030342 00 Yellowfin tunas (Thunnus albacares) frozen excl. livers & roes 
030343 00 Skipjack or striped bellied bonito frozen excl. livers & roes 
030344 00 Bigeye tunas (Thunnus obesus) 
030345 00 Bluefin tunas (Thunnus thynnus) frozen excl. livers & roes 
030346 00 Southern bluefin tunas (Thunnus maccoyii) frozen excl. livers & roes 
030349 00 Other frozen tunas 
030351 00 Herrings, (Clupea harengus, clupea pallasii) frozen excluding livers and roes 
030352 00 Cod, (Gadus morhua, Gadus ogac, Gadus macrocephalus) frozen excluding livers and roes 
030361 00 Swordfish (Xiphias gladius) frozen, excl. Livers & roes  
030362 00 Toothfish ( Dissostichus spp) frozen, excl. Livers & roes  
030371 00 Sardines, sardinella,brisling or spratsfrozen excl. livers & roes 
030372 00 Haddock (Melanogrammus aeglefinus) frozen excl. livers & roes 
030373 00 Coalfish (Pollachius Virens)frozen excl. livers & roes 
030374 00 Mackerel(Scomberscombrus,Scomber australasicus,Scomberjaponicus)frozen excl.livers& roes 
030375 00 Dogfish and other sharks frozen excl. livers & roes 
030376 00 Eels (Anguilla spp.)frozen excl. livers & roes 
030377 00 Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)frozen excl. livers & roes 
030378 00 Hake (Merluccius spp.; Urophycis spp.)frozen excl livers & roes 
030379 00 Other frozen fish excluding livers and roes n.e.s 
030380 00 Frozen livers and roes 
030411 00 Fresh or chilled Swordfish (Xiphias gladius) fillets and other fish meat(whether or not minced) 
030412 00 Fresh or chilled Toothfish (Dissostichus spp) fillets and other fish meat(whether or not minced) 
030419 00 Other fish fillets or meat whether or not minced fresh chilled or frozen n.e.s 
030421 00 Frozen Swordfish (Xiphias gladius) fillets  
030422 00 Frozen Toothfish (Dissostichus spp) fillets  
030429 00 Other frozen fish fillet  
030491 00 other Swordfish (Xiphias gladius) fillets  
030492 00 other Toothfish (Dissostichus spp) fillets  
030499 00 Other fish fillet  
030510 00 Flours meals and pellets of fish, fit for human consumption WT/ACC/SPEC/SYC/6 
 
- 112 - 
 
  HS CODE TARRIF DESCRIPTION 
030520 00 Livers and roes of fish, dried, smoked, salted or in brine 
030530 00 Fish fillets, dried, salted or in brine, but not smoked 
030541 00 Pacific salmon,atlantic salmon & danube salmon smoked including fillets 
030542 00 Herrings (Clupeaharengus, clupea pallasii) smoked including fillets 
030549 00 Other smoked fish, including fillet n.e.s 
030551 00 Cod (Gadus morhua, Gadus ogac, gadus macrocephalus) dried/salted but not smoked 
030559 00 Other dried or salted fish but not smoked 
030561 00 Herrings (Clupea harengus, clupea pallasii) salted not dried or smoked & in brine 
030562 00 Cod (Gadus morhua/Gadus ogac/gadus macr oce phalus)salted not dried/smoked & in brine 
030563 00 Anchovies (Engraulis spp.) salted not dried or smoked & in brine 
030569 00 Other salted fish not dried or smoked & other fish in brine n.e.s 
040210 00 Sweetconcentrated milk & cream in powder,granules,solid form a fat content upto 1.5%wght 
040221 00 Milk & cream not sweetened, in powder or other solid forms of a fat cont. >1.5% by weight 
040229 10 Full cream powder 
040229 90 Other milk and cream n.e.s 
040291 10 Baby milk formulae, in any form not containing added sugar or sweetening matter 
04070010 Birds Eggs in shell for hatching 
070110 00 Potato seed fresh or chilled 
070190 00 Other potatoes, fresh or chilled 
070200 00 Tomatoes, fresh or chilled. 
070310 00 Onions and shallots fresh or chilled 
070320 00 Garlic fresh or chilled 
070390 00 Leeks and other alliaceous vegetables fresh or chilled 
070410 10 Cauliflower fresh or chilled 
070410 20 headed Broccoli fresh or chilled 
070420 00 Brussel sprouts fresh or chilled 
07049010 Chinese cabbages fresh or chilled  
070490 90 Other cabbages fresh or chilled 
070511 00 Cabbage Lettuce (head lettuce) fresh or chilled 
070519 00 Other lettuce fresh or chilled 
070521 00 Witloof chicory (Cichorium intybus var. foliosum) fresh or chilled 
070529 00 Other chicory fresh or chilled 
070610 10 Carrots fresh or chilled 
070610 20 Turnips fresh or chilled 
070690 10 Beetroot fresh or chilled 
070690 20 Salsify 
070690 90 Other similar edible roots fresh or chilled 
070700 00 Fresh or chilled cucumbers and gherkins 
070810 00 Peas (pisum sativum) shelled or unshelled, fresh or chilled 
070820 00 Beans (Vigna spp., phaseolus spp.) shelled or unshelled, fresh or chilled 
070890 00 Other leguminous vegetables shelled or unshelled, fresh or chilled 
070920 00 Asparagus fresh or chilled 
070930 00 Aubergines (egg  plants) fresh or chilled 
070940 00 Celery other than celeriac fresh or chilled 
070951 00 Mushrooms of the genus Agaricus fresh or chilled 
070959 00 Other vegetables fresh or chilled n.e.s 
070960 10 Fruits of the genus capsicum 
070960 20 Long red/green chilli 
070960 30 Medium white chilli 
070960 90 Other fruits of the genus capsicum or of the genus pimenta 
070970 00 Spinach, New Zealand spinach and orache spinach (garden spinach) 
070990 10 Chouchoutte 
070990 90 Other spinach 
071340 00 Dried lentils shelled, whether or not skinned or split 
071410 00 Manioc (cassava) fresh, chilled, frozen or dried whether or not sliced 
071420 00 Sweet potatoes fresh, chilled, frozen or dried whether or not sliced 
071490 10 Cocoyam fresh, chilled, frozen or dried whether or not sliced 
071490 20 Yam fresh,chilled , frozen or dried whether or not sliced or in the form of pellets; sago pith 
071490 90 Other similar roots & tubers fresh/chilled/ frozen/dried whether or not sliced or pellet 
080300 10 Fresh Bananas including plantains 
080300 20 Dried bananas including plantains 
080410 10 Fresh dates 
080410 20 Dried dates 
080420 10 Fresh figs 
080420 20 Dried figs WT/ACC/SPEC/SYC/6 
 
- 113 - 
 
  HS CODE TARRIF DESCRIPTION 
080430 00 Pineapples fresh or dried 
080440 00 Avocados fresh or dried 
080450 10 Mangoes fresh or dried 
080450 90 Other similar fresh or dried fruits n.e.s 
080510 00 Oranges fresh or dried 
080520 00 Mandarins incl tangerines/satsumas,wi lkins clementines & similar fruits fresh/dried 
080540 00 Grapefruit fresh or dried 
080550 00 Lemons and Limes, fresh or dried 
080590 00 Other citrus fruit, fresh or dried 
080610 00 Grapes, fresh 
080620 00 Grapes, dried 
080711 00 Watermelons fresh 
080719 10 Cantaloupe fresh 
080719 90 Other melons fresh 
080720 00 Pawpaws (papayas) fresh 
080810 00 Apples fresh 
080820 00 Pears and quinces fresh 
080910 00 Apricots fresh 
080920 00 Cherries fresh 
080930 00 Peaches, including nectarines fresh 
080940 00 Plums and sloes fresh 
081010 00 Strawberries, fresh 
081020 00 Raspberries, blackberries, mulberries, and loganberries fresh 
081040 00 Cranberries, bilberries, and other fruits of the genus Vaccinium fresh 
081050 00 Kiwi fruit fresh 
081060 00 Durians, fresh 
081090 10 Starfruit, fresh 
081090 90 Other fruit, fresh, n.e.s 
100610 00 Rice in the husk (paddy or rough) 
100620 00 Husked (brown) rice 
100630 10 Long grain rice, semi/wholly milled, whether or not polished or glazed 
100630 20 Basmati rice, semi/wholly milled whether or not polished or glazed 
100630 90 Other rice semi/wholly milled, whether or not polished or glazed 
100640 00 Broken rice 
110100 11 High protein flour 
110100 19 Other flour 
110100 90 Improved or enriched wheat or meslin flour (e.g. self-raising flour) 
150910 00 Virgin olive oil refined or not but not chemically modified 
150990 00 Other olive oil and its fractions refined or not but not chemically modified 
151211 00 Crude oil from sunflower-seed or safflower oil & their fractions thereof 
151219 00 Other sunflower-seed or safflower oil and their fractions thereof. 
151710 00 Margarine, excluding liquid margarine 
160210 10 Homogenised preparations specifically prepared for infants 
170111 00 Cane sugar not containing added flavouring in solid form 
170112 00 Beet sugar nt containing added flavouring or colouring matter in solid form 
170191 10 Icing, castor or other confectioners sugar cont.added flavouring or colouring matter 
170191 90 Other sugar containing added flavouring or colouring matter in solid form 
170199 00 Other cane or beet sugar cont.or nt cont. added flavour/colouring in solid form n.e.s. 
190110 00 Preparations for infant use, put up for retail sale 
200510 10 Homogenised preparation not frozen, specifically for infants 
200912 10 Orange Juice not frozen, especially for infants of brix value not exceeding 20 
200921 10 Grapefruit juice of a brix  value < 20 especially for infants 
200931 10 Juice of any other single citrus fruit of brix value<20 especially for infants 
200941 10 Pineapple juice of a brix value < 20 especially for infants  
200950 10 Tomato juice especially for infants 
200961 10 Grape juice (incl. grape must) of a brix value < 20 especially for infants  
200971 10 Apple juice of a brix value < 20 especially for infants  
200980 10 Juice of other single fruit or vegetable especially for infants  
200990 10 Mixtures of juices especially for infants  
210410 10 Homogenised composite food preparations, for infant use 
230800 00 Veg.materials & waste/Veg residues & by-pro  whether pellet form used in animal feeding 
230990 11 Poultry feeds, prepared 
230990 12 Dairy cattle feed, prepared 
230990 13 Other cattle feed, prepared 
230990 14 Swine feed, prepared WT/ACC/SPEC/SYC/6 
 
- 114 - 
 
  HS CODE TARRIF DESCRIPTION 
230990 15 Other livestock feed, prepared 
250100 00 Salt & pure sodium chloride,in aqueous solut.or cont.added anticaking,free flowingagents 
271011 10 Aviation spirit (Avgas) 
271011 20 Motor Spirit (gasoline , Mogas , MSP ) 
271019 11 Kerosene, type jet fuel 
271019 12 Illuminating kerosene (IK) 
271019 21 Gas oil (Diesel oil) 
271019 22 Fuel oils (furnace oil) 
271119 00 Other Liquefied gases 
291411 00 Acetone without other oxygen function 
291412 00 Butanone (methyl ethyl ketone) without other oxygen function 
291413 00 4--Methylpenthan-2-one (methyl isobutyl ketone) 
291421 00 Camphor without other oxygen function 
291422 00 Cyclohexanone and methylcyclohex anones without other oxygen function 
291423 00 Ionones and methylionones without other oxygen function 
291429 00 Other cyclanic, cyclenic or cycloterpenic ketones without other oxygen function 
291431 00 Phenylavetone (phenylprpan-2-one) 
291439 00 Other aromatic ketones without other oxygen function 
291440 00 Ketone-alcohols and ketone- aldehydes 
291450 00 Ketone phenols and Ketones with other oxygen function 
291461 00 Anthraquinone 
291469 00 Other quinones 
291470 00 Halogenated, sulphonated, nitrated or nitrosated derivatives 
293621 00 Vitamins A and their derivatives 
293622 00 Vitamin B1 and its derivatives 
293623 00 Vitamin B2 and its derivatives 
293624 00 D-or DL-Pantothenic acid (Vitamins B3, B5) and its derivatives 
293625 00 Vitamin B6 and its derivatives 
293626 00 Vitamin B12 and its derivatives 
293627 00 Vitamin C and its derivatives 
293628 00 Vitamin E and its derivatives 
293629 00 Other vitamins and their derivatives  
293690 00 Other, including natural concentrates 
293711 00 Somatotropin, its derivatives and structural analogues 
293712 00 Insulin and its salts 
293719 00 Other polypeptide hormones, protein hormones & glycoprotein hormones 
293721 00 Cortisone/hydrocortisone/prednisone and prednisolone 
293722 00 Halogenated derivatives of corticosteriodal hormones 
293723 00 Oestrogens and progestogens 
293729 00 Other steroidal hormones, their derivatives and structural analogues 
293731 00 Epinephrine 
293739 00 Other catecholamine hormones, their derivatives & structural analogues 
293740 00 Amino acid derivatives 
293750 00 Prostaglandins, thromboxanes and leukotri enes, their derivatives and structural analogue 
293790 00 Other hormones,natural or reproduced by synthesis derivatives & it structural analogues 
294110 10 Amoxillin and its salts 
294110 20 Ampicillin (INN), metampicillin (INN), Pivampicillin (INN) and their salts 
294110 90 other penicillins and their derivatives;salts thereof 
294120 10 Dihydrostreptomycin, its salts, esters and hydrates 
294120 90 Other streptomycins and their derivatives;salts thereof 
294130 00 Tetracyclines and their derivatives; salts thereof 
294140 00 Chloraphenicol and its derivatives; salts thereof 
294150 00 Erythromycin and its derivatives; salts thereof 
294190 00 Other antibiotics 
300120 00 Extracts of glands or other organs or of their secretions 
300190 00 Other human or animal substances prepared for therapeutic, prophylatic uses n.e.s. 
300210 00 Antisera & other blood fractions & modified immunological products 
300220 00 Vaccines for human medicine 
300230 00 Vaccines for veterinary medicine 
300290 00 Other modified immunological prod.vaccine, toxin,cultures of micro-organism & sim.prod. 
300310 00 medicaments cont.penicillins/derivatives thereof with a penicillanic acid structure 
300320 00 Medicaments containing other antibiotics 
300331 00 Medicaments containing insuline 
300339 00 Medicaments cont.other hormones or other products of hd.29.37 but nt cont antibiotics 
300340 00 Medicaments cont.alkaloids & derivatives but nt cont.hormones of hd.29.37 or antibiotics WT/ACC/SPEC/SYC/6 
 
- 115 - 
 
  HS CODE TARRIF DESCRIPTION 
300390 00 Other medicaments consisting of two or more constituents which have been mixed together 
300410 00 Medicament cont.penicillin,with penicillanic acid struct.& derivative,for retail sale 
300420 00 Medicaments containing other antibiotics put up for retail sale 
300431 00 Medicaments containing insulin for retail sale 
300432 00 Medicament cont.adrenal corticosteroid hormone,derivat.& struct.analogue for retail sale 
300439 00 Medicaments cont.hormones & products of hd.29.37 but nt antibiotic for retail sale 
300440 00 Medicam.cont.alkaloid,derivat.but nt cont .hormone,prod of hd.29.37,antibiotic for r/sale 
300450 00 Other medicaments cont.vitamins or other prod.of heading No.29.36 for retail sale 
300490 00 Other Medicaments  
300510 10 Medicated plaster 
300510 90 Other adhesive dressings & other articles having an adhesive layer 
300590 00 Other wadding,gauze,bandage,dressing mat. cont.pharmaceutical subst.for r/sale 
300610 00 Sterile surgical catgut,similar suture mat.& tissue adhesive for surg. wound closure 
300620 00 Blood grouping reagents 
300630 00 Opacifying preparation for x-ray exam; diagnostic reagents designed to admin. patient 
300640 00 Dental cements and other fillings; bone reconstruction cements 
300650 00 First  aid boxes and kits 
300660 00 Chemical contraceptive preparations based on hormones/on products hd.29.37/spermicide 
300670 00 Gel prep.design for use in human,veterinary medic.as lubricant for surgical operat/exam 
300691 00 Appliances identifiable for ostomy use  
300692 00 Waste pharmaceuticals 
380891 20 Insecticides in other packaging  
380892 20 Fungicides in other packaging  
380893 20 Herbicides,anti-sprouting product and pl ant -growth regulators  in other packaging  
380894 00 Disinfectants  
380899 19 Rodenticides in other packaging  
380899 29 Other similar products in other packaging 
382200 00 Diagonostic laboratory reagent on backed prep.diagnostic other than those hd 30.02/30.03 
481830 00 Tablecloths and serviettes 
481840 10 Sanitary towels, tampons and similar articles 
481840 90 Napkins and napkin liners for babies and similar sanitary articles (eg breast pad, pampers) 
481890 20 Napkins and similar articles (except napkin liners) not covered under HS code 4818.4010 
490110 00 Brochures/leaflets & similar printed matter in single sheets, whether or not folded 
490191 00 Dictionaries and encyclopaedias, and serial installments thereof 
490199 00 Other printed books and similar printed matter 
490300 00 Children's picture, drawing or colouring books 
490400 10 Music, printed or in manuscript, bound 
490400 90 Other Music, printed or in manuscript, whether or not illustrated 
490510 00 Printed globes 
490591 00 Hydrographic or similar charts, in book form, including atlases 
490599 10 Printed maps 
490599 90 Other Wall maps, topographical plans, printed 
490600 00 Plans & drawings for architectural/engineer ing etc being originals drawn by hand 
490700 10 Postage, revenue and similar stamps of current or new issue in the country in which they have a 
recognised face value 
490700 20 Banknotes 
490700 30 Cheque books and cheques 
490700 90 Other Stock, share or bond certificates and similar documents of title 
490810 00 Transfers (decalcomanias), vitrifiable 
490890 00 Other transfers 
490900 10 Printed or illustrated postcards 
490900 20 Printed cards bearing messages, whether or not illustrated, with/out envelopes/trims 
490900 90 Other bearing greeting/announcement whether illustrated with/out envelope/trimmings 
491000 00 Calendars of any kind, printed, including calendar blocks. 
491110 10 Solicited advertising materials for the tourism industry 
491110 90 Other trade advertising material,commercial catalogues and the like 
491191 00 Pictures, designs and photographs 
491199 10 Examination papers 
491199 90 Other printed matter 
711890 00 Other coins 
853929 10 Energy Savings electric bulbs 
920110 00 Upright pianos 
920120 00 Grand pianos 
920190 00 Other keyboard stringed instruments and harpsischords 
920210 00 String musical instruments played with a bow WT/ACC/SPEC/SYC/6 
 
- 116 - 
 
  HS CODE TARRIF DESCRIPTION 
920290 00 Other string musical instruments 
920510 00 Brass-wind instruments 
920590 00 Other wind musical instruments 
920600 00 Percussion musical instruments (eg. drums, xylophones, cymbals, castanets, maracas 
920710 00 Keyboard instruments, other than accordions 
920790 00 Other musical instruments,sound of which is produced or must be amplified electrically 
920810 00 Musical boxes 
920890 00 Fairground/mechanical street organ & musical in struments not falling in any heading of chapter 92 
920930 00 Musical instrument strings 
920991 00 Parts and accessories for pianos 
920992 00 Parts and accessories for the musical instruments of heading 92.02 
920994 00 Parts and accessories for the musical instruments of heading 92.07 
920999 00 Other parts and accessories for musical instruments 
990300 00 Gds re-imported after exportation for repair/alteration/renovation 
990400 00 Personal and household effects that have been in the importers' possession more than 12 mths 
990500 00 Ship stores in transit 
990600 00 Short-shipped goods. 
990700 00 Human remains 
990800 00 Groupage containers only 
 
 
 WT/ACC/SPEC/SYC/6 
 
- 117 - 
 
  Table 11: Trades Tax Regulations 1997 (as notified in: WT/ACC/SYC/9/add.1) 
List of Effective and Repealed Regulations 1 
(as of 16 September 2013) 
 
1.  REGULATIONS STILL IN FORCE: 
 PART II - ADMINISTRATION 
 Appointment of persons an d conferment of powers 
 Officer to observe secrecy 
 Offences in relation to officers 
 Comptroller may hold inquiry 
 Provision of accommodation for officers 
 Working days and hours 
 Seal 
 Use of Seal 
 Stamp 
 Appointment of boarding stations 
 Reasonable cause for seizure a bar to action against officer 
 Entry and Search 
 Officers may board ships and aircraft 
 Power to examine all goods 
 Power to board, search and secure 
 Power to stay on board 
 Power to secure all parts of ship or aircraft 
 Power to fasten down, seal, etc. 
 Seals not to be broken 
 Patrol of coasts, etc. 
 Officer may haul vessel on to coast, etc. 
 Power to question passengers 
 Detention and search of suspected persons 
 Power to stop and search vehicles 
 Power to arrest 
 Detention of arrested person 
 Impounding of documents 
 Comptroller may require further proof of proper entry 
 Translation of foreign documents 
 Taxation samples 
 Landed cost of damaged goods 
 PART III - TRADES TAX ON SERVICES AND LOCALLY 
 MANUFACTURED GOODS 
 Description of goods and services 
 Rates 
 Tax on services payable by person providing services 
 Registration and returns 
 Date tax due and payable. 
 Penalty and additional tax 
 Assessment 
 Amendment of assessments 
 Objections 
 Decision of Commissioner 
 Application for appeal 
 Reference to Courts 
 Grounds of objection and burden of proof 
 Reduced assessments 
 Order of Court 
 Appeal to Court of Appeal 
 Failure to observe time limits 
 Pending appeal not to delay payment of tax 
 Extension of time for payment of tax 
 Persons leaving Seychelles 
 Tax a debt due to the Government 
 Recovery of tax 
 Substituted service 
 Deceased Taxpayer 
 Trustees to notify Commis sioner upon appointment 
                                               
1 List subject to changes, given the expected adoption of legislation, which will repeal existing 
regulations. WT/ACC/SPEC/SYC/6 
 
- 118 - 
 
   Commissioner may collect tax from person owing money to taxpayer 
 Refund of overpayment and allowance of credit 
 Public Officer of company 
 Banker as agent of absent account holder 
 Recovery of tax paid on behalf of another person 
 Contribution from joint taxpayers 
 Contracts to evade tax void 
 Accounts and Records 
 Commissioner may require information and evidence 
 Release or waiver of tax by Minister 
 Offences relating to returns, etc. 
 Failure to comply with Commissioner's requests, etc. 
 Court order to comply with the Regulations 
 Additional tax 
 Obstructing officers 
 Penalties not to relieve from tax 
 PART V - TRADES TAX ON IMPORTED GOODS 
 Description of goods imported into Seychelles, Schedules 3 and 4 
 Rates 
 Documents and assessment of tax on imported goods 
 Goods partially composed of taxable goods 
 Applicable rate of tax 
 Derelict goods taxable 
 Payment of tax on manifested goods 
 Taxable goods imported by post 
 Value of goods sold 
 Taxes recovered as de bt to Government 
 Taxation control 
 Minimum size of vessels 
 Control of goods in port limits, etc. 
 Goods under taxation control 
 Rights of examination and costs 
 Non-liability for damages 
 Control of goods posted 
 Liability of persons entrusted with possession, etc. of taxable goods 
 Entry 
 Making of entries 
 Passing of entries 
 Power to take security 
 Type of security 
 General bonds 
 Cancellation of bonds 
 Fresh security 
 Forms of security 
 Effects of security 
 Prohibited imports consigned to places outside Seychelles 
 Prohibition of imports if documents considered false 
 Ships and aircraft to enter at port or airport 
 Ships to bring to on being signalled 
 Ships and aircraft to bring to at boarding stations 
 No removal without authority 
 Unauthorised boarding 
 Cargo report 
 Manifest for other ports 
 Master of wrecked ships and aircraft to report 
 Taxable Flotsam, Jetsam etc. 
 No interference with Flotsam, Jetsam etc. 
 Tonnage of ships 
 Master's name of ship's or aircraft's register 
 Authority for unshipment 
 Authority to break bulk 
 Landing of goods 
 Entries 
 Provisional entry 
 Complete entry 
 Entry and default in entry 
 Fines for non-removal 
 Goods liable to confiscation for non-payment of fine 
 Stacking of goods 
 Repacking of goods on quays WT/ACC/SPEC/SYC/6 
 
- 119 - 
 
   Abandoned goods to be disposed of 
 Removal of goods to Government Warehouse 
 Delivery of goods from Government Warehouse 
 Confiscation of unclaimed goods 
 Disposal of unclaimed goods 
 Perishable goods 
 Government Warehouses 
 Rent to be charged 
 Refund or remission of rent 
 Combustible or inflammable goods 
 Government warehouses under control of Comptroller 
 Appointment of warehouses 
 Existing warehouses 
 Goods to be cleared on revocation 
 Bond by proprietor 
 Account to be taken of goods to be warehoused 
 Removal of goods to warehouse 
 Duties of proprietor 
 Opening warehouse 
 Entry of warehoused goods 
 Export of goods from warehouse 
 Period of re-warehousing 
 Procedure for re-warehousing 
 Comptroller to have access to warehouse 
 No compensation payable 
 Re-examination of goods 
 Revaluation 
 Goods may be sorted and re-packed 
 Goods not worth duty may be destroyed 
 Constructive warehousing 
 PART VI - EXPORTATION OF GOODS IMPORTED INTO SEYCHELLES FOR  
 EXPORT AND CLEARANCE OF AIRCRAFT AND SHIPS 
 Application of this part 
 Conditions of export 
 Short-shipped goods 
 Production of documents or security 
 Clearance certificate 
 Requisites for obtaining clearance 
 Goods not to be taken on board 
 Other requirements for clearance certificate 
 Departing ship or aircraft to be brought to boarding 
 Missing goods to be accounted for 
 Goods for export not to be unshipped without authority 
 PART VII - AIRCRAFT'S STORES AND FUEL AND SHIP'S STORES AND FUEL 
 Stores 
 Aircraft's and ship's stores 
 Entry of stores 
 Victualing bill for stores and fuel 
 Stores may be taken free of tax 
 Amount of stores or fu el may be restricted 
 Bond required that goods be not landed 
 Stores under seal 
 Penalty for breaking seal 
 PART VIII - DOCUMENTS, REFUNDS, REMISSIONS, SALE AND DISPOSAL 
 OF TAX FREE GOODS AND DISPUTES 
 Delivery of invoices and other documents with entry 
 Powers of Comptroller with regard to invoices etc. 
 Procedure on under-valuation of goods liable to tax 
 Refunds 
 Claims and refunds 
 Sale of Government and certain other goods 
 Circumstances in which tax is to be brought to account on goods exempted from tax, or on 
goods which tax has been remitted or refunded 
 Disputes as to amount or rate of tax 
 PART IX - DRAWBACKS 
 Drawback of trades tax in certain cases 
 Declaration as to re-exportation 
 Forfeiture on mis-description 
 PART X - TRANSHIPMENT 
 Transhipment without tax WT/ACC/SPEC/SYC/6 
 
- 120 - 
 
   PART XI - AGENTS AND THEIR CLERKS 
 Appointment of clerks 
 Entry of goods by unauthori sed persons not permitted 
 Authority of agent may be required 
 PART XII - FORFEITURE OF GOODS IMPORTED INTO SEYCHELLES,  
 LEGAL PROCEEDINGS IN RESPECT OF SEIZURE OF SUCH GOODS AND OFFENCES IN 
RELATION TO GOODS IMPORTED INTO SEYCHELLES 
 Forfeited goods 
 Goods include packages 
 Pest infected goods 
 No compensation claimable 
 Notice of seizure to be given 
 Disposal of seized goods 
 Bond may be given for seized goods 
 Burden of proof 
 Prosecutions to be in name of Comptroller 
 Security to abide by judgement of competent court 
 Offences in relation to ow ners of aircraft and ships 
 Collusive seizure an offence 
 Removal or destruction of taxable goods 
 Smuggling 
 Shooting at Taxation ship etc. 
 Taxation offences 
 Joint and several liability 
 Offences not specifically provided for 
 PART XIII - SETTLEMENT OF CASES BY THE COMPTROLLER AND REWARDS 
 Settlement of cases by Comptroller 
 Distribution of rewards 
 PART XIV - COMMISSIONED AIRCRAFT OR SHIP 
 Commissioned aircraft and ships to report 
 Boarding and searching of commissioned aircraft and ships 
 PART XV - EXEMPTIONS 
 Goods for use by President 
 Goods for Churches and Presbyteries 
 Re-imported goods 
 Cinematograph films, etc.  for certain purposes 
 Returnable containers 
 Materials under technical aid and assistance programmes 
 Samples for soliciting orders 
 Articles imported tax free under the Vienna Convention on Consular Relations 
 Personal effects and travel  souvenirs of tourists 
 Temporary imports 
 Deposit and refund of deposit 
 Interpretation 
 Passengers' baggage 
 Visitors baggage 
 Further concessions in case of passengers changing residence 
 Goods imported under agreem ents with the Government 
 Temporary importation of vehicles and spare parts 
 Goods exempted in the national interest and for export 
 Exemption in respect of payments received  by an insurer and other miscellaneous 
exemptions 
 Services exempted in the National interest 
 PART XVI - SCHEDULES OF CHARGES 
 Attendance at Mahe quay on request of importer 
 Attendance at warehouse at re quest of owner or occupier 
 Warehouse rent for imports 
 Administration charge for bonded warehouse 
 PART XVII - REVOCATION AND DISPUTES 
 Revocation S.I. 82 of 1994 
 Disputes 
 
2.  REPEALED: 
 Trades Tax (Amendment of Schedule 3) Regulations, 2009 
 Trades Tax Regulation 1997 - Section 76 – 80 of Part IV   
 Trades Tax Regulation 1997 – Schedule 4 and 5 
 Issue of permits - repealed with the introducti on of the Trades Tax (I mports) (Prohibited and 
Restricted Goods) Regulations, 2009 WT/ACC/SPEC/SYC/6 
 
- 121 - 
 
   Prohibited Imports - repealed with the introduc tion of the Trades Tax (Imports) (Prohibited 
and Restricted Goods) Regulations, 2009 WT/ACC/SPEC/SYC/6 
 
- 122 - 
 
   
Table 12: The List of Reserved  and Restricted Areas as well as Activities of Strategic 
Investment Requiring Government Approval 
 
Reserved Area – 100% Seychellois ownership Restricted Area – 51% Seychellois ownership 
1. Accommodation of up to 1 -15 rooms  1.  Accommodation of between 11 and 24 rooms 
2. Yachts 1-3 / Live aboard up to 2 boats 2.   Live aboard of between 3 and 5 boats 
3. Travel Agent 3.  Production of fresh crops and flowers 
4. Tourist Guide 4.  Production an d processing of pig and poultry 
(livestock) 
5. Car Hire Operator 5.  Production of eggs 
6. Boat Charter [Fishing Boats]  6. Architectural services 
7. Taxi Operator 7. Engineering services  
8. Dive Centres [land Base](excl. dive 
operators) 8. Tour operators  
9. Water Sports [non-motorized] 9 .Restaurants and Bars [less than 21 covers] 
10. Cottage Industry projects 10. Tour Operators [excluding travel agents] 
11. Employment Agency 11 .Letting Services of furnished accommodation 
[excluding rooming and boar ding houses and cabins] 
12. Building Contractor class 3, 4. 12. Building Contractor class 2 
13. Real Estate Agent  
14. Ship Chandler  
15. Security Services  
16. Plumbing services  
17. Electrical services  
18. Refrigeration services  
19. Fisheries; sea Cucumber  
20. Bicycle Hire  
21. Excursion and fishing  
22.  Artisanal Fishing (including Demersal 
Fishing) 
NB: Only long line fishing for tuna and 
tuna-like species is open to foreigners   
Strategic Areas 
1. Production and national distribution of electricity and water 
2. Storage and distribution of petroleum 
3. Airport and seaport infrastructure 
4. Mining of natural resources 
5. Manufacture and distribution  of arms and ammunition 
6. Airspace related activity 
7. Genetic centres 
8. Broadcasting and Telecommunication serv ices (except for in ternet reseller) 
9. Animal feed, hatchery, parent stock and abattoir 
10. Production, storage and distribu tion of hazardous substances 
 
 WT/ACC/SPEC/SYC/6 
 
- 123 - 
 
  Table 13: Action Plan for the Implemen tation of the WTO Agreement on SPS 
Action to be Taken Time-frame 
Legal framework will be in compliance with WTO SPS 
Agreement and commitments. December 2013. 
Application and enforcement of the new WTO compliant laws 
including documented processes and procedures to facilitate 
safe trade 2013 –2015 
Competent Authorities empowere d, resourced and competently 
applying national SPS measures  consistent with the WTO and 
at a level of protection refl ective of Seychelles ALOP. 2013 –2015 
Long term sustainability and governance mechanism inbuilt 
nationally for Seychelles to effective participate in the international trading regime whilst protecting what is important to it nationally. 2013
–2015 
Train key officials in line mi nistries for implementing the 
national laws compliant to the WTO-SPS agreement and complementary to all the other relevant international treaties and conventions, SAA,  Ministry  of Health, Seychelles Bureau 
of Standards, Fisheries Depa rtment, Ministry of Natural 
Resources, Department of  Environments, Customs 
Department, Seychelles Ports Authority, Seychelles Civil Aviation Authority, Ministry of Finance; Department of Import-
Export, Internal Trade, etc. 2013
–2015 
  
Enhancing public awareness of SPS and its implication or effects on the Seychelles economy and en vironment. 2013
–2015 
Full implementation establishment of SPS infrastructure 
and safe and WTO-SPS compliant trade in Seychelles  December 2015  
 
 
 WT/ACC/SPEC/SYC/6 
 
- 124 - 
 
  Table 14: Action Plan for the Implemen tation of the WTO Agreement on TBT 
Programme Activities Time-frame  Resources  Ke y Performance 
indicators (KPI) 
Ensuring that the Seychelles legal framework is in full compliance with the WTO TBT Agreement  Dec 2013   Trade regime policies 
 
 Legal legislative 
framework  
Define and Adopt Principles of Good Regulatory Practices  (GRP) for the preparation, adoption and application of 
Technical regulations 
(TR's) and conformity assessment procedures (CAP's) Provision of 
training on GRP to drafters of TR within local regulatory agencies   Oct 13
–Nov15  Financial 
assistance from GoS or other donors 
 TA from WTO 
or other 
donors  Regulatory Agencies 
more Knowledgeable on GRP. 
 Legal persons from 
AG's Office aware of the WTO 
transparency 
provision  
Review and update of all existing Technical Regulations to bring in conformity with GRP Oct 13
–Nov 15  Financial 
assistance from GoS or other donors 
 TA from WTO 
or other donors  National TR's and 
CAP's established is in line with GRP 
 Compliance to the 
transparency provision relating to TR's and CAP  
Application and enforcement of the WTO Compliant laws Strengthening 
the capacity of regulatory authorities undertaking  Conformity Assessment to demonstrate compliance with  Standards and Technical Regulations  Oct 13
–Nov15  Financial 
assistance from GoS or other donors 
 TA from WTO 
or other donors  Sound national TBT 
infrastructure  
Establishment of a National  TBT Coordination Mechanism  Operation and 
functioning of national TBT Coordination Committee   Oct 13–Nov 15  Financial 
assistance from GoS or other donors 
 Existence of a National 
forum to oversee the implementation and administration of the TBT Agreement 
Operation and functioning of the Notification Authority/Enquiry point Dec 2013  Financial 
assistance from GoS or other donors 
 Functional Notification 
Authority/Enquiry Point for TBT 
Participate in regular TBT Committee Meetings Jan 2015  Financial 
assistance from GoS or other donors 
 Abreast with the 
implementation and administration of the WTO TBT agreement and Specific trade concerns of members 
Enhance Public awareness on the implementation of TBT  Development of 
awareness programmes  Oct 13
–Nov 15  Financial 
assistance from GoS or other donors Public will be aware 
about TBT and its impact on trade.  
Full implementation establishment of TBT infrastructure and safe and WTO-TBT-compliant trade in Seychelles   
 
December 2015 
 WT/ACC/SPEC/SYC/6 
 
- 125 - 
 
  Table 15: Action Plan for the Implementation  of a Less Trade Restri ctive Export Regime 
Action to be undertaken Time-frame  
Approval from parent Minist ry (Ministry of Finance, 
Trade and Investment) Completed 
Stakeholder consultations for revi ew of legislations Completed 
Review and amendments to respective legislations 
 
 Draft Customs Management Regulations which 
would repeal existing legislation under Trades Tax Regulations 1997, to remove blanket export permit requirement; 
 
 Amendment of the following legislations to 
cover products onto which export permit 
requirement is to be maintained; 
 
1. Export of Fisheries Product Act 1996 
2. Environment Protection Act 1995  
3. Public Health Act 1960 
4. Food Act 1987 
 October 2013 
 
Enactment of export permit legislation  
November 2013  
 
 
 
  
  WT/ACC/SPEC/SYC/6  
 
- 126 - Table 16: Overview of Fiscal  Concessions under the TIA 2003, the AFIA 2005 and the IPA 1994 
 IPA (1994) TIA (2003/2008) 
2008 AFIA (2005) Status Quo 
Customs Duty  
Capital equipment 
and Construction equipment 0% 0% 
 0% Most applied Customs Duty 
(other than on motor vehicles) are currently 0%, thus making the concessions redundant. 
Minor Operating Equipment and consumable  50% of the prevailing rate 
of Customs Duty on all operating equipment subjected to a ceiling of 2% of its gross income  5% Customs Duty minor 
operating equipment 
 0% Consumables 
 
Fuel 0% Customs Duty for: 
 Agricultural & Marine 
resources Investment in export oriented unit and special growth status 
 Industrial and 
Manufacturing Investment in for export oriented unit and special growth status 
 Professional Services 
Investment in the special growth status only 
 Small scale industries 
Investment in  for export 
oriented unit and special growth status 
 Tourism Development 
Investment such as boat hires, charters, yachts and liveaboard, passenger, 
cruise ships and special 
growth areas. 
50% Customs Duty: Professional Services Investme nt in Export 
Oriented units  The reminder at 100% Customs Duty (refer to IPA Act)  0% Customs Duty for electricity 
generator (Licensed accommodation) 
 0% Customs Duty for hire craft 
operator, yacht/liveaboard operators (permanent & temporary), Necessary means of seas transportation, Dive Centres/Operators, tour operator (for Licensed motor boats), cruise ships (permanent & temporary), ferry services, cargo operator 
 50% Customs Duty Helicopter service 
operator Boat Owner (excluding long liners): 
 Boats using 0-4000 litres of 
fuel per annum entitled concession plus 0.30 cents rebate 
 Boats using above 4000 litres 
of fuel per annum entitled concession plus 0.60 cents rebate 
Boat owners (long liners) and Exporter Group A: 
 0-4000 lts of diesel per annum 
entitled to 0% Customs Duty plus 0.30 cents rebate 
 4000 lts of diesel per annum 
entitled to 0% Customs Duty plus 0.60 cents rebate 
Fisheries Exporter Group B: 
 0-4000 lts of diesel per annum 
entitled to 0% Customs Duty 
plus 0.30 cents rebate 
 4000 lts of diesel per annum 
entitled to 0% Customs Duty plus 0.30 cents rebate The specific section of the 
AFIA dealing with this concession has been streamlined to provide a flat concession of Rs8/Lt to all commercial boat owners irrespective of their categories.    Note that the concession is twofold, being Rs4/Lt provided under Draft Customs Management (Amendment) Regulations, 2013 and Rs4/Lt under the Draft Excise Tax Act (Amendment) Regulations, 2013  
  WT/ACC/SPEC/SYC/6  
 
- 127 -  IPA (1994) TIA (2003/2008) 
2008 AFIA (2005) Status Quo 
Motor Vehicle N/A 
  25% Customs Duty or 50% of applicable 
Customs Duty, whichever is higher 50% of applicable Customs Duty The specific section of the 
AFIA dealing with concessions on motor vehicle is still in force, the rate stipulated still applies.  This concession no longer applies under the TIA. 
Boats and boats engine N/A 0% Customs Duty applicable to operators of: 
 
 dive center, 
 hire craft,  
 non-motorized water sport and 
motorized water sport,  
 yacht and live aboard (permanent and 
temporary),  
 passenger cruise ship (permanent and 
temporary),  
passenger ferry services 0% Customs Duty 0% Customs Duty  
Protective and 
safety equipment N/A N/A 0% 0% Customs Duty 
GST 
Capital equipment 
and Construction material  N/A 0% 0%  
      
15% VAT  is now applicable 
except for exempted goods as per the Value Added Tax (Amendment) Act, 2012  
Minor operating equipment  and consumables N/A  
AT concessionary taxable value  
Concessionary GST 
Boats N/A 0% GST applicable to operators of: 
 dive center,  
 hire craft,  
 non-motorized water sport and 
motorized water sport,  
 yacht and live aboard (permanent & 
temporary),  
 passenger cruise ship (permanent & 
temporary),  
passenger ferry services  
 0% GST 
Protective and safety equipment N/A N/A 0%  
  WT/ACC/SPEC/SYC/6  
 
- 128 -  IPA (1994) TIA (2003/2008) 
2008 AFIA (2005) Status Quo 
Social Security  
Employers 
contribution towards expatriate  0% for yachts, liveaboard and 
passenger cruise ship where as  Hotels, restaurants, casinos, Car hires, tour operators, travel agents, dive centre, boat 
hire/charters, taxi operators it was 
100%   
  Employers contributions to non-Seychellois 0%  
 
  
 0% For farmers and exporter 
group A 
 SR100 per registered 
permanent employee per 
month (inclusive of employees' 
contribution) for farming entity 
 Maximum 20% for agricultural 
processors and exporter group B  
Employer's contribution is no longer applicable by virtue of the Income and Non-Monetary Benefit Tax 
Act 2010, which removed 
provisions for employer's contribution as per the Social Security Act.   The new Income and Non-Monetary Benefit Tax Act 2010 shifted the responsibility to the employee only.   Currently, all employees engaged in activities covered by both the TIA and AFIA pay a concessionary rate of Rs100/month.       
 
        
Employers contribution for Seychellois employees 0% for yachts, liveaboard and 
passenger cruise ship, small scale industries, personal services investment, industrial and manufacturing investment and agriculture and marine resources investment – export oriented units  50% for, small scale industries, personal services investment, industrial and manufacturing investment and agriculture and 
marine resources investment and 
Tourism developmen t investment -  
Special growth status  100% for, small scale industries, personal services investment, industrial and  manufacturing investment and agriculture and marine resources investment, hotels, restaurants, casinos, car hires, tour operators, travel agents, dive centre, boat hire/ charters, taxi operators – General Category  
 50% applicable rate - Seychellois 
Employees 
contribution   0% for farmers 
5% for agricultural processors, 
Exporter group A & B  
  WT/ACC/SPEC/SYC/6  
 
- 129 -  IPA (1994) TIA (2003/2008) 
2008 AFIA (2005) Status Quo 
GOP 
 Expatriate up to 25% of work force 
and fee at SR500  At applicable rate specified first 1 to 50 
workers 30% expatriate Next 51 to 200 workers – 60% Excess of 200 – 80% (in the event that sufficient qualified Seychellois are not available 
an increase above 80%) Expatriate up to 25% of work force 
and fee at SR 500  Applicable rate of GOP is SR 
700 per person per month plus SR1000 processing fee 
Business Tax  
 First SR24,000 payable at 0% and 
15% on the remainder 0% for the first SR250,000 and 15% on the 
remainder Fisherman & farmer 0% 
 0% for the first SR240,000 and 15% flat on the remainder for Boat owner, Fisheries processor, Fisheries exporter group A & B 
Farming Entity, Agricultural 
processor, Agricultural exporter group A & B  Concessions dealing with 
Business Tax have been consolidated and moved to the Business Tax (Amendment of Schedules) Regulations 2012 as per 
under the AFIA and TIA, the 
same level of concessions remains.  
  
 
 
__________ WT/ACC/SPEC/SYC/6 
 
- 130 - 
 
  APPENDIX 
[   Draft Decision 
ACCESSION OF SEYCHELLES 
Decision of […] 
 The [Ministerial Conference][General Council], 
 Having regard to  paragraph 2 of Article XII and pa ragraph 1 of Article IX of the 
Marrakesh Agreement Establishing the World Trade Organization (the "WTO Agreement"), and the 
Decision-Making Procedures under Articles IX and XII of the WTO Agreement agreed by the 
General Council (WT/L/93),  
 [ Conducting  the functions of the Ministerial Confer ence in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement,]  
 Taking note  of the application of Seychelles for accession to the WTO Agreement dated [8 
May 1995],  
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of Seychelles to the WTO Agreement and having prepared a Protocol on the Accession of Seychelles, 
 
 Decides  as follows: 
1. Seychelles may accede to the WTO Agreement on the terms and conditions set out in the 
Protocol annexed to this Decision. WT/ACC/SPEC/SYC/6 
 
- 131 - 
 
  DRAFT PROTOCOL 
ON THE ACCESSION OF SEYCHELLES 
Preamble 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the 
approval of the [Ministerial Conference][General Council] of the WTO accorded under Article XII of the Marrakesh Agreement Establishing the World Trade Organization (hereinafter referred to as the "WTO Agreement"),  and Seychelles, 
 Taking note  of the Report of the Working Party on the Accession of the Republic of 
Seychelles to the WTO Agreement reproduced in document WT/ACC/SYC/[..], dated […] (hereinafter referred to as the "Working Party Report"), 
 Having regard  to the results of the negotiations on the accession of Seychelles to the 
WTO Agreement, 
 Agree as follows: 
PART I - GENERAL 
1. Upon entry into force of this Protocol pursuant to paragraph 8, Seychelles accedes to the 
WTO Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO. 
2. The WTO Agreement to which Seychelles accedes shall be the WTO Agreement, including the 
Explanatory Notes to that Agreement, as rectified, amended or otherwise modified by such legal instruments as may have entered into force before the date of entry into force of this Protocol.  This 
Protocol, which shall include the commitments referred to in paragraph […] of the Working Party 
Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in paragraph […] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be implemented by Seychelles as if it had accepted that Agreement on the date of its entry into force. 
4. Seychelles may maintain a measure inconsistent with paragraph 1 of Article II of the GATS 
provided that such a measure was recorded in the list of Article II Exemptions annexed to this 
Protocol and meets the conditions of the Annex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in the Annex to this Protocol shall become the Schedule of 
Concessions and Commitments an nexed to the General Agreement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Commitments annexed to 
the General Agreement on Trade in Services (herei nafter referred to as "GATS") relating to 
Seychelles.  The staging of the concessions and commitments listed in the Schedules shall be implemented as specified in the relevant parts of the respective Schedules. 
6. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the date 
of that Agreement, the applicable date in respect of the Schedule of Concessions and Commitments 
annexed to this Protocol shall be the date of entry into force of this Protocol. WT/ACC/SPEC/SYC/6 
 
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  PART III - FINAL PROVISIONS 
7. This Protocol shall be open for acceptance, by signature or otherwise, by Seychelles until […] 
or such later date as may be decided by the General Council. 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by Seychelles.  
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by Seychelles thereto pursuant to paragraph 7 to each Member of the WTO and to Seychelles.   
10. This Protocol shall be registered in accordance with the provisions of Article 102 of the 
Charter of the United Nations.   
 Done at […] this […] day of […] in a single copy in the English, French and Spanish 
languages, each text being authentic, except that a Schedule annexed hereto may specify that it is 
authentic in only one of these languages, and the Working Party Report is authentic in English only. 
_______________ WT/ACC/SPEC/SYC/6 
 
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  ANNEX 
SCHEDULE […] – SEYCHELLES 
Authentic only in the English language. 
(Circulated in document WT/ACC/SYC/../Add.1) 
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the English language. 
(Circulated in document WT/ACC/SYC/../Add.2)  ] 
 
 
 
 
__________