RESTRICTED  
  
WT/ACC/SYC/17/Rev.2  
 
 
13 September 2013  
(13-4866)  Page: 1/18  
Working Party on the Accession of the Republic of 
Seychelles  Original: English  
 
 ACCESSION OF SEYCHELLES 
LEGISLATIVE ACTION PLAN 
Revision 
 The following submission, dated 13 September 2013, is being circulated at the request of 
the Delegation of the Republic of Seychelles. 
  
_______________ 
 
  
  WT/ACC/SYC/17/Rev.2  
 
- 2 - PART I - PENDING BILLS/ REGULATIONS 
Subject Legislation / Regulations Competent 
Authority Expected date of 
adoption/enactment Status Expected 
date of 
implementation Copy submitted 
to Working Party 
Taxation 
 Value Added Tax (Amendment of 
Schedules) Regulations 2013 Seychelles Revenue 
Commission End of October 2013 Submitted to the 
Attorney General's Office End of October2013 WT/ACC/SYC/26 
(Draft) 
 
Excise Tax Act (Amendment) Regulations, 2013 Seychelles Revenue 
Commission End of 
September 2013 Submitted to the 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/41 
(Draft) 
Customs 
 Customs Management (Valuation of 
Goods) Regulations, 2013 Seychelles Revenue 
Commission  End of November 2013 Being drafted by 
Attorney General's Office End of March 2014 WT/ACC/SYC/32 
(Draft) 
Customs Management (Origin of Goods) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's 
Office End of 
September 2013 WT/ACC/SYC/33 
(Draft) 
Customs Management (Supply and Granting of Stores) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Transhipment Procedure) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Transit Procedure) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Declarations for Importation or Exportation of Goods) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Provisional and Incomplete Declaration) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Disposal of Goods) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Usual Form of Handling) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Warehouse Bond) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft)  
  WT/ACC/SYC/17/Rev.2  
 
- 3 - Subject Legislation / Regulations Competent 
Authority Expected date of 
adoption/enactment Status Expected 
date of 
implementation Copy submitted 
to Working Party 
Customs Management (Condition for Relief on Re-Importation and Same State Return) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Obligation to Lodge Pre-Departure Declaration) 
Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's 
Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Entry of Goods for Export) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Amendment) (Importation and Exportation of Goods by Post) Regulations, 2013 Seychelles Revenue 
Commission  End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Manifest Form and Procedures) Regulations, 2012 Seychelles Revenue 
Commission End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/31 
(Draft) 
Customs Management (Prohibited and Restricted Goods) Regulations, 2013  Seychelles Revenue 
Commission End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/43 
(Draft) 
Customs Management (Amendment) Regulations, 2013 Seychelles Revenue 
Commission End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/41 
(Draft) 
Standards, certification, technical regulations  
Standards Seychelles Bureau of Standards Bill Seychelles Bureau 
of Standards End of September 
2013 Being drafted by 
Attorney General's Office End of 
September 2013 WT/ACC/SYC/22 
(DRAFT 2012 Bill) 
WT/ACC/SYC/42 
(DRAFT 2013 Bill) 
Sanitary and phytosanitary measures  
 Animal and Plant Bio-Security Bill 
(2011) Seychelles 
Agricultural Agency End of September 
2013 To be tabled before 
National Assembly End of 
September 2013  WT/ACC/SYC/19 
(Draft) 
Animal and Plant Biosecurity 
(Animal) Regulations, 2012 Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft) 
  
Animal and Plant Biosecurity (Fees 
and Charges) Regulations, 2012 Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney 
General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft) 
  
  WT/ACC/SYC/17/Rev.2  
 
- 4 - Subject Legislation / Regulations Competent 
Authority Expected date of 
adoption/enactment Status Expected 
date of 
implementation Copy submitted 
to Working Party 
Animal and Plant Biosecurity (Plant) Regulations, 2012 Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/22 
(Draft) 
 
WT/ACC/SYC/36 
(Draft) 
Animal and Plant Biosecurity (Declaration of In fested Biosecurity 
Controlled Area) (Name of pest or disease) Order Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft) 
 
Animal and Plant Biosecurity (Designation of Agency Responsible for Biosecurity) Order, 2012 Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft) 
Animal and Plant Biosecurity (Commencement) Notice, 2012 Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft) 
Animal and Plant Biosecurity (Regulated) (Quarantine) Plant Pests Order, 2012 Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft) 
Animal and Plant Biosecurity (Animal) (Declation of Notifiable Diseases) Order, 2012;  Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft) 
Animal and Plant Biosecurity (Designation of Biosecurity Quarantine Stations) Order, 2012; 
 Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft) 
Animal and Plant Biosecurity (Designation of Biosecurity Points of Entry and Biosecurity Points of Departure) Order, 2012 Seychelles 
Agricultural Agency November 2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette November 2013 WT/ACC/SYC/36 
(Draft)  
  WT/ACC/SYC/17/Rev.2  
 
- 5 - Subject Legislation / Regulations Competent 
Authority Expected date of 
adoption/enactment Status Expected 
date of 
implementation Copy submitted 
to Working Party 
Animal and Plant Biosecurity Bill, 2011, (Objects and Reasons). 
 
 Seychelles Biosecurity 
Operational Manual Seychelles 
Agricultural Agency End of September 
2013 Drafted. To be 
submitted to Attorney General for vetting and subsequent Publication in Official Gazette End of September 
2013 WT/ACC/SYC/36 
(Draft) 
Seychelles Agricultural Agency End of September 
2013 Drafted. Awaiting 
Enactment of Animal and Plant Biosecurity Bill to be put into application  End of September 
2013 WT/ACC/SYC/39 
Food Bill Ministry responsible 
for Health End of November 2013 Being drafted End of November 
2013 Yet to be 
submitted. 
Trade-related Intellectual Property Rights  
 Copyrights Bill Ministry Of Culture End of November 2013 Submitted to the 
Attorney General's  Office End of 
November 2013 WT/ACC/SYC/22 
(Draft) 
Industrial Property Bill Registrar General's 
Office End of November 2013 Being drafted  End of 
November 2013 WT/ACC/SYC/25 
(Draft) 
Policies affecting trade in services 
 Amendments to the Model 
Petroleum Agreement 1998 Petro Seychelles  In the process of being 
negotiated  - 
  
  WT/ACC/SYC/17/Rev.2  
 
- 6 - PART II – COMPLETED LEGISLATION/REGULATIONS 
Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Economic Policies 
  Companies (Amendment) Act Registrar General's 
Office 22 July 2013 In application 22 July 2013 Yet to be submitted. 
Insolvency Act  Registrar General's 
Office 22 July 2013 In application 22 July 2013 Yet to be submitted. 
Anti-Money Laundering Act 2006 Central Bank of 
Seychelles 8 May 2006 In application 8 May 2006 WT/ACC/SYC/9/Add.1 
Banking (Special Provisions) Act  Central Bank of 
Seychelles 12 April 1977 Repealed 12 April 1977 WT/ACC/SYC/9/Add.1 
Bill of Exchange Act  Central Bank of 
Seychelles 23 March 1976 In application 23 March 1976 WT/ACC/SYC/9/Add.1 
Bankruptcy and Insolvency Act  Supreme Court 1 October 1853 Repealed by 
Insolvency Act 2013 1 October 1853 WT/ACC/SYC/9/Add.1 
Central Bank of Seychelles  Act 2004  Central Bank of 
Seychelles  2004 In application 2004 WT/ACC/SYC/9/Add.1 
Commercial Code Act  Ministry of Finance, 
Trade and Investment 1 January 1977  In application 1 January 1977  WT/ACC/SYC/9/Add.1 
Co-operatives Act  Ministry of Finance, 
Trade and Investment 1 February 1988 In application 1 February 1988 WT/ACC/SYC/9/Add.1 
Companies Ordinance 1972  Registrar General 1972 In application 1972 WT/ACC/SYC/9/Add.1 
Limited Partnerships Act 2003  Seychelles 
International Business Authority 4
 August 2003 In application 4 August 2003 WT/ACC/SYC/9/Add.1 
Development Bank of Seychelles  Decree  Development Bank 
of Seychelles 1 February 1978  In application 1 February 1978  WT/ACC/SYC/9/Add.1 
Development Loans Act  Development Bank 
of Seychelles 1 January 1977  In application 1 January 1977  WT/ACC/SYC/9/Add.1 
Financial Institutions Ac t 2004  Central Bank of 
Seychelles 2004 In application 2004 WT/ACC/SYC/9/Add.1 
Financial Institutions (Amendme nt) Act 2008  Central Bank of 
Seychelles 2008 In application 2008 WT/ACC/SYC/9/Add.1 
Financial Institutions (Bureau de Change) 
Regulations 2008  Central Bank of 
Seychelles 3 November 2008 In application 3 No vember 2008 WT/ACC/SYC/9/Add.1 
Financial Institutions (Domestic Banking 
Business) Regulations 1996  Central Bank of 
Seychelles 1996 Repealed 1996 WT/ACC/SYC/9/Add.1  
  WT/ACC/SYC/17/Rev.2  
 
- 7 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Financial Institutions (Non-Domestic Banking Business) Regulations 1996  Central Bank of 
Seychelles 1996 Repealed 1996 WT/ACC/SYC/9/Add.1 
Firearms and Ammunition Act  Seychelles Revenue 
Commission (Customs Department) 1 November 1973  In application 1 November 1973  WT/ACC/SYC/9/Add.1 
Foreign Exchange Act 2009 Central Bank of 
Seychelles 9 July 2009 In application  9 July 2009 WT/ACC/SYC/43 
Geneva Conventions Act  Ministry responsible 
for Internal Affairs  18 August 1986  In application 18 August, 1986  WT/ACC/SYC/9/Add.1 
Hospitals and Dispensaries Act  Ministry responsible 
for Health 31 August 1899  In application 31 August  1899 WT/ACC/SYC/9/Add.1 
International Financial Organization 
(Membership) Act  Ministry of Finance 3 December 1979  In application 3 December 1979  WT/ACC/SYC/9/Add.1 
International Monetary Fund (Membership of 
Seychelles) Act  Ministry of Finance 14 February 1977  In application 14 February 1977  WT/ACC/SYC/9/Add.1 
Insurance Act 2008  Central Bank of 
Seychelles 14 January 2008 In application 14 January 2008 WT/ACC/SYC/9/Add.1 
Insurance (Domestic Insurance Business) 
Regulations, 1996  Central Bank of 
Seychelles 2 February 2009  In application 2 February 2009 WT/ACC/SYC/4 
Insurance (Non-Domestic Insurance Business) 
Regulations, 1996  Central Bank of 
Seychelles 2 February 2009 In application 2 February 2009 WT/ACC/SYC/4 
International Corporate Service Providers Act 
2003  Seychelles 
International Business Authority 29
 December 2003 In application 29 December 2003 WT/ACC/SYC/9/Add.1 
International Business Companies Act 1994  Seychelles 
International Business Authority 1
 January 1995 In application 1 January 1995 WT/ACC/SYC/9/Add.1 
International Business Companies 
(Amendment of Schedule) Regulations 2007  Seychelles 
International Business Authority 24
 September 2007 In application 24 September 2007 WT/ACC/SYC/9/Add.1 
International Business Companies 
(Amendment) Act, 2011 Seychelles 
International Business Authority 27 December 2011 In application 27 December 2011 WT/ACC/SYC/34 
International Trade Zone Act 1995  Seychelles 
International Business Authority June 1995 In application June 1995 WT/ACC/SYC/9/Add.1 
International Trade Zone (Amendment) 
Regulations 2004  Seychelles 
International Business Authority 17 August 2004 In application 17  august 2004 WT/ACC/SYC/9/Add.1 
International Trade Zone (Amendment of 
Schedule) Regulations 1997  Seychelles 
International Business Authority 17
 March 1997 In application 17 March 1997 WT/ACC/SYC/9/Add.1  
  WT/ACC/SYC/17/Rev.2  
 
- 8 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
International Trade Zone (Conditions of Employment) Order 1997  Seychelles 
International Business Authority 10 February 1997 In application 10 February 1997 WT/ACC/SYC/9/Add.1 
International Trade Zone (Employment) 
Regulations 1997  Seychelles 
International Business Authority 10
 February 1997 In application 10 February 1997 WT/ACC/SYC/9/Add.1 
International Trade Zone Regulations 1995  Seychelles 
International Business Authority 1995 In application 1995 WT/ACC/SYC/9/Add.1 
International Trusts Act 1994  Seychelles 
International Business Authority 1994 In application 1994 WT/ACC/SYC/9/Add.1 
Immigration (Amendment) Act 2000  Ministry responsible 
for internal affairs 20 March 2000 In application 20 March 2000 WT/ACC/SYC/9/Add.1 
Immigration Decree  Ministry responsible 
for internal affairs 1 June 1981 In application 1 June 1981 WT/ACC/SYC/9/Add.1 
Investment Code of Seychelles Act 2005  Seychelles 
Investment Board 27 December 2005 Repealed by 
Seychelles Investment Act 27 December2005 WT/ACC/SYC/9/Add.1 
Seychelles Investment Act 2010 Seychelles 
Investment Board November 2010 In application September 2010 WT/ACC/SYC/26 
 
Lands Acquisition Act  Ministry 
Responsible for Land Use 14 August 1978  In application 14 August , 1978 WT/ACC/SYC/9/Add.1 
Legal Practitioners Act  Ministry responsible 
for Judiciary Act 4 of 1990 In application Act 4 of 1990 WT/ACC/SYC/9/Add.1 
Model Petroleum Agreement 1998 Petro Seychelles 1998 In application 1998 WT/ACC/SYC/22 
Mutual Fund and Hedge Fund Act 2008  Seychelles 
International Business Authority 4
 January 2008 In application 4 January 2008 WT/ACC/SYC/9/Add.1 
Medical Practitioners and Dentists Act 1994  Ministry responsible 
for health 21 November 1994  In application 21 November  1994 WT/ACC/SYC/9/Add.1 
Non Resident Bodies Corporate (Special 
Provisions) Decree  Registrar General 7 September 1978  repealed Repealed on 27 
December 1994 WT/ACC/SYC/9/Add.1 
Nurses and Midwives Act  Ministry responsible 
for health 6 February 1989 In application 6 February 1989 WT/ACC/SYC/9/Add.1 
National Statistics Bureau Act 2010  Ministry responsible 
for Information July 2010  In application July 2010 WT/ACC/SYC/9/Add.1 
Pharmacy Act  Ministry responsible 
for health 31 August 1899 In application 31 August 1899 WT/ACC/SYC/9/Add.1 
Prevention of Terrorism Act 2004  Ministry responsible 
for internal affairs Act 7of 2004 In application Act 7 of 2004 WT/ACC/SYC/9/Add.1  
  WT/ACC/SYC/17/Rev.2  
 
- 9 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Protected Cell Companies Act 2003  Seychelles 
International Business Authority 4
 August 2003 In application 4 Au gust 2003 WT/ACC/SYC/9/Add.1 
Protected Cell Companies (Amendment) Act 
2004  Seychelles 
International Business Authority 7
 June 2004 In application 7 June 2004 WT/ACC/SYC/9/Add.1 
Protected Cell Companie s (Fees) Regulations 
2004  Seychelles 
International Business Authority 26
 April 2004 In application 26 April 2004 WT/ACC/SYC/9/Add.1 
Public Finances (Con trol and Management) 
Act of 1991 (Chapter 188)  Ministry responsible 
for Finance 23 March 1976 Repealed  23 March 1976 WT/ACC/SYC/4/Add.1 
Registration of Business Names Act  Registrar General 31 July 1972 In application 31 July 1972 WT/ACC/SYC/9/Add.1 
Seychelles Company Act (Chapter 70) of 1972  Registrar General 1972 In application 1972 WT/ACC/SYC/4/Add.2 
Seychelles International Business Authority 
Act 1994  Registrar General 23 December 1994 In application 23 December 1994 WT/ACC/SYC/9/Add.1 
Seychelles International Business Authority 
(Amendment) Act 2005  Seychelles 
International Business Authority 4
 April 2005 In application 4 April 2005 WT/ACC/SYC/9/Add.1 
Security on Movables Act  Registrar General 23 July 1965 In application 23 July 1965 WT/ACC/SYC/9/Add.1 
Seychelles National In vestment Corporation 
Decree  Ministry responsible 
for investment 11 June 1979 In application 11 June 1979 WT/ACC/SYC/9/Add.1 
Town and Country Planning Act  Ministry responsible 
for land use 1 January 1972  In application 1 January 1972 WT/ACC/SYC/9/Add.1 
Town and Country Planning Act (Use Classes) 
Regulations  Ministry responsible 
for land use 1972 In application 1972 WT/ACC/SYC/9/Add.1 
Control of Rent and Tenancy Agre ement Act Ministry responsible 
for Housing 5 April 1959 In application 5 April 1959 WT/ACC/SYC/40 
Control of Rent and Tenancy Agreement 
(Exemption from Provisions of the Act)  Notice 
1975 Ministry responsible 
for Housing 25 August 1975 In application 25 August 1975 WT/ACC/SYC/40 
Taxation 
 Business Tax Act 1987  Seychelles Revenue 
Commission Act 10 of 1987 In application Act 10 of 1987 WT/ACC/SYC/9/Add.1 
Business Tax Act 2009 Seychelles Revenue 
Commission 30 December 2009 In application 30 December 2009 WT/ACC/SYC/40 
Business Tax (Amendment of Schedules) 
Regulations 2012 Seychelles Revenue 
Commission 31 December 2012 In application 31 December 2012 WT/ACC/SYC/22 / 
WT/ACC/SYC/41 
Business Tax (Amendment) Act, 2010 Seychelles Revenue 
Commission 27 September 2010 In application 27 September 2010 WT/ACC/SYC/40 
Income and Non-Monetary Benefit Tax Act 
2010 Seychelles Revenue 
Commission 5 July 2010 In application 5 July 2010 WT/ACC/SYC/26 
  
  WT/ACC/SYC/17/Rev.2  
 
- 10 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Income and Non-Monetary Benefit Tax (Amendment of Schedules) Regulations 2012 Seychelles Revenue 
Commission 28
 June 2012 In application 28 June 2012 WT/ACC/SYC/22 
      
Excise Tax Act 2009 Seychelles Revenue 
Commission 30 December 2009 In application 30 December 2009 WT/ACC/SYC/43 
Goods and Services Tax Act 2003  Seychelles Revenue 
Commission 2003 Repealed and 
replaced by VAT Act 2010 2003 WT/ACC/SYC/9/Add.1 
Goods and Services Tax Regulations 2003  Seychelles Revenue 
Commission 2003 Repealed and 
replaced by VAT Act 2010 2003 WT/ACC/SYC/9/Add.1 
Stamp Duty Act  Registrar General 1 January 1976  In application 1 January 1976 WT/ACC/SYC/9/Add.1 
Seychelles Petroleum (Taxation) Act 2008  Seychelles Revenue 
Commission 3 November 2008 In application 3 November 2008 WT/ACC/SYC/9/Add.1 
Taxation (Provisional Charging) Act   1 January 1990 In application 1 January 1990 WT/ACC/SYC/9/Add.1 
Trades Tax Act 1992  Seychelles Revenue 
Commission December 1992 Repealed sand 
replaced by the Customs Management Act 2011 January 1993 WT/ACC/SYC/9/Add.1 
Trades Tax Regulations 1997  Seychelles Revenue 
Commission 4 January1997 Still in 
application but the various provisions are gradually being replaced by Customs Management Regulations 4 January1997 WT/ACC/SYC/9/Add.1 
Revenue Administration Act, 2009 Seychelles Revenue 
Commission 30 December 2009 In application 30 December 2009 WT/ACC/SYC/35 
 
Revenue Administration (Fees) Regulations 2011 Seychelles Revenue 
Commission 28
 March 2011 In application 28 March 2011 WT/ACC/SYC/22 
Value Added Tax (2010) Act; 
Value Added Tax Act Amendments (2012) Seychelles Revenue 
Commission 28 June 2012 In application 1 January 2013 WT/ACC/SYC/27 
 
Value Added Tax (Amendment of Schedules) Regulations, 2012 Seychelles Revenue 
Commission 31 December 2012 In application 1 January 2013 WT/ACC/SYC/34 
 
Customs 
 Customs Management Act 2011  Seychelles Revenue 
Commission December 2011 In application July 2012 WT/ACC/SYC/20 
Customs Management (Tariffs and 
classification of Goods) Regulations, 2013 Seychelles Revenue 
Commission 1 February 2013 In application 1 February 2013 WT/ACC/SYC/28  
  WT/ACC/SYC/17/Rev.2  
 
- 11 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Import/Export regulations 
 Companies (Special Licences) Act 2003  Seychelles 
International Business Authority 2003 In application 2003 WT/ACC/SYC/9/Add.1 &  
 WT/ACC/SYC/34 
Fair Competition Act 2009  Fair Trading 
Commission November 2009 In application April 2010 WT/ACC/SYC/10/Add.2 
Fair Trading Commission Act 2009  Fair Trading 
Commission November 2009 In application November 2009 WT/ACC/SYC/10/Add.2 
Consumer Protection Act Fair Trading 
Commission November 2010 In application November 2010 WT/ACC/SYC/9/Add.1 
Consumer Protection Act 1997  Ministry of Finance 1997 Repealed and 
replaced by Consumer Protection Act 2010 1997 WT/ACC/SYC/9/Add.1 
Consumer Protection (Control of Imports) 
Regulations 1999  Ministry of Finance 1999 Repealed and 
replaced by Consumer Protection Act 2010 1999 WT/ACC/SYC/9/Add.1 
Licences Act 2010  Seychelles 
Licensing Authority September 2010 In application September 2010 WT/ACC/SYC/10/Add.2 
Licence (Trade) Regulations 1987  Seychelles 
Licensing Authority 1987 In application 1987 WT/ACC/SYC/10/Add.1 
Licences (Trade) Regulations, 2012 Seychelles 
Licensing Authority June 2012 In application June 2012 WT/ACC/SYC/34 
Licences (Trade) (Amendment) Regulations, 
1992; 
 Seychelles 
Licensing Authority 6 January 1992 In application 6 January 1992 WT/ACC/SYC/43 
Licences (Trade) (Amendment) (No. 2) 
Regulations, 1992 Seychelles 
Licensing Authority 2 March 1992 In application 2 March 1992 WT/ACC/SYC/43 
Seychelles Licensing (Amendment) Act 1998  Seychelles 
Licensing Authority 22 June 1998 Repealed and 
replaced by the Licences act 2010 22 June 1998 WT/ACC/SYC/9/Add.1 
Licences (Petroleum Storage and Sale) 
(Amendment) Regulations, 2012 Seychelles 
Licensing Authority June 2012 In application June 2012 WT/ACC/SYC/34 
Licences (Accommodation, Catering and 
Entertainment Establishments) Regulations, 2001 Seychelles 
Licensing Authority 16 April 2001 In application 16 April 2001 WT/ACC/SYC/43 
Licences (Manufacturing) Regulations, 1999 Seychelles 
Licensing Authority  9 August 1999 In application 9 August 1999 WT/ACC/SYC/43  
  WT/ACC/SYC/17/Rev.2  
 
- 12 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Licences (Liquor and Outdoor Entertainment) Regulations, 1998 Seychelles 
Licensing Authority 31 August 1998 In application 31 August 1998 WT/ACC/SYC/43 
Licences (Diving Business) Regulations, 1991 Seychelles 
Licensing Authority 5 August 1991 In application 5 August 1991 WT/ACC/SYC/41 
Licences (Miscellaneous Services) 
Regulations, 2000 Seychelles 
Licensing Authority 20 June 2000 In application 20 June 2000 WT/ACC/SYC/41 
Licences (Casino) Regulations, 1987  Seychelles 
Licensing Authority 31 March 1987 In application 31 March 1987 WT/ACC/SYC/40 
Licences (Casino) (Amendment) Regulations, 
1988 Seychelles 
Licensing Authority 25 January 1988 In application 25 January 1988 WT/ACC/SYC/40 
Licences (Casino) (Amendment) Regulations, 
1993 Seychelles 
Licensing Authority 22 February 1993 In application 22 February 1993 WT/ACC/SYC/40 
Licences (Casino) (Amendment) Regulations, 
1994 Seychelles 
Licensing Authority 7 February 1994 In application 7 February 1994 WT/ACC/SYC/40 
Licences (Casino) (Amendment) Regulations, 
1999 Seychelles 
Licensing Authority 1 July 1999 In application 1 July 1999 WT/ACC/SYC/40 
Licences (Gaming Machines) Regulations 1994 Seychelles 
Licensing Authority 16 May 1994 In application 16 May 1994 WT/ACC/SYC/41 
Licences (Games of Chance) Regulations 1994 Seychelles 
Licensing Authority 26 September 1994 In application 26 September 1994 WT/ACC/SYC/43 
Seychelles (Public Omnibus) Regulations 2008  Seychelles 
Licensing Authority 11 February 2008 In application 11 February 2008 WT/ACC/SYC/9/Add.1 
Public Officers' Ethics (Amendment) 
Regulations 2009 Public Officers' 
Ethics Commission  2009 In application 2009 WT/ACC/SYC/22 
Public Officers' Ethics Act (Commencement) 
Notice 2008 Public Officers' 
Ethics Commission  2008 In application 2008 WT/ACC/SYC/22 
Public Officers' Ethics Regulations 2008 Public Officers' 
Ethics Commission 2008 In application 2008 WT/ACC/SYC/22 
Public Officers' Ethics Act 2008 Public Officers' 
Ethics Commission  August 2008  In application August 2008  WT/ACC/SYC/22 
Standards, certification, technical regulations 
 Conditions of Employment Regula tions 1991  Ministry responsible 
for Employment 1991 In application 
 1991 WT/ACC/SYC/22 
Employment Act 1995  Ministry responsible 
for Employment Act 2 of 1995 In application 
 Act 2 of 1995 WT/ACC/SYC/22 
Seychelles Qualifications Authority Act 2005  Ministry responsible 
for education Act 12 of 2005 In application 
 Act 12 of 2005 WT/ACC/SYC/9/Add.1 
Seychelles Qualifications Authority Act 2005 
(Commencement) Notice 2006  Ministry responsible 
for education 1996 In application 
 1996 WT/ACC/SYC/9/Add.1  
  WT/ACC/SYC/17/Rev.2  
 
- 13 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Seychelles Institute of Management Act 2006  Seychelles Institute 
of Management 2006 Repealed. Has 
now merged with the University of Seychelles 2006 WT/ACC/SYC/9/Add.1 
Seychelles Bureau of Standards Act 
(Subsidiary Legislation)  Seychelles Bureau 
of Standards 2005 In application 2005 WT/ACC/SYC/9/Add.1 
Seychelles Bureau of Standard s Act 1987  Seychelles Bureau 
of Standards 20 October 1987 In application 20 October 1987 WT/ACC/SYC/22 
Seychelles Bureau of Standards (Standard 
Specification for Periodic Inspection and Testing of Refillable Gas Cylinders) Notice 2005  Seychelles Bureau 
of Standards 14
 March 2005 In application 14 March 2005 WT/ACC/SYC/9/Add.1 
Seychelles Bureau of Standards (Standard 
Specification for Concrete Blocks) Notice 2005  Seychelles Bureau of Standards 16
 August 2005 In application 16 August 2005 WT/ACC/SYC/9/Add.1 
Seychelles Bureau of Standards (National 
Quality System Certification Scheme) Regulations, 2002  Seychelles Bureau 
of Standards 19 August 2002 In application 19 August 2002 WT/ACC/SYC/42 
Seychelles Bureau of Standards (Standards 
Marks) Regulations, 1993 Seychelles Bureau 
of Standards 21 June 1993 In application 21 June 1993 WT/ACC/SYC/42 
Sanitary and phytosanitary measures 
 Animal (Diseases and Imports)  Act  Ministry responsible 
for natural resources 29 December 1981 In application 
 29 December 1981 WT/ACC/SYC/4 
Environment Protection Act   Ministry 
responsible for Environment 1 March 1995 In application 
 1 March 1995 WT/ACC/SYC/9/Add.1 
Environment Protection (Ozone) Regulations, 
2010 Ministry responsible 
for Environment 6 September 2010  In application 
 6 September 2010 WT/ACC/SYC/42 
Food Act  Ministry responsible 
for Health Act 14 of 1987 In application 
 Act 14 of 1987 WT/ACC/SYC/4 
Misuse of Drugs Act 1990  Seychelles Police 1 July 1995  In application 1 July 1995 WT/ACC/SYC/9/Add.1 
Plant Pests Act (Chapter 171), dated 
19 June 1925  Ministry responsible 
for natural resources 19 June 1925  In application 19 June 1925 WT/ACC/SYC/4/Add.1 
Pesticides Control Act 1996  Ministry responsible 
for Health 1 May 1996 In application 1 May 1996 WT/ACC/SYC/9/Add.1 
Public Health Act  Ministry responsible 
for Health 18 January 1960  In application 18 January 1960 WT/ACC/SYC/9/Add.1 
Quarantine Act  Ministry responsible 
for natural resources 1 November 1948  In application 1 November 1948 WT/ACC/SYC/4  
  WT/ACC/SYC/17/Rev.2  
 
- 14 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Wild Animals and Birds Protecti on Act  Ministry responsible 
for Environment 14 April 1961  In application 14 April 1961 WT/ACC/SYC/9/Add.1 
Wild Birds Protection Regulations  Ministry responsible 
for Environment    18
 April 1966 In application 18 April 1966 WT/ACC/SYC/9/Add.1 
Plant Protection Act 1996 Ministry responsible 
for Environment 1 August 1996 In application 1 August 1996 WT/ACC/SYC/36 
Plant Protection (Aleurotrochelus atratus) 
Regulations 2007 Ministry responsible 
for natural resources 30 July 2017 In application 30 July 2017 WT/ACC/SYC/36 
Export of Fishery Prod ucts (Amendment) Act, 
2003 Ministry responsible 
for natural resources 7 April 2003 In application 7 April 2003 WT/ACC/SYC/37 
Export of Fishery Products (Sanitary) 
Regulations 2010 Ministry responsible 
for natural resources 6 December 2010 In application 6 December 2010 WT/ACC/SYC/37 
Export of Fishery Products (Aquaculture) 
Regulations 2010 Ministry responsible 
for natural resources 6 December 2010 In application 6 December 2010 WT/ACC/SYC/37 
Export of Fishery Produc ts (Aquaculture Feed) 
Regulations 2010 Ministry responsible 
for natural resources 6 December 2010 In application 6 December 2010 WT/ACC/SYC/37 
Export of Fishery Products (By-Products) 
Regulations 2010 Ministry responsible 
for natural resources 6 December 2010 In application 6 December 2010 WT/ACC/SYC/37 
Export of Fishery Products (Sanitary) 
(Amendment) Regulations 2011 Ministry responsible 
for natural resources 22 August 2011 In application 22 August 2011 WT/ACC/SYC/37 
Policies affecting trade in agricultural products 
 Agriculture and Fisheries Incentives Act 2005  Ministry responsible 
for natural resources 4 April 2005 In application 4 April 2005 WT/ACC/SYC/9/Add.1 
Export of Fishery Products Act 1996  Ministry responsible 
for natural resources 3 February 1997 In application 3 February 1997 WT/ACC/SYC/9/Add.1 
Fisheries Act  Ministry responsible 
for natural resources 31 March, 1987  In application 31 March 1987  WT/ACC/SYC/9/Add.1 
Fisheries Regulations  Ministry responsible 
for natural resources 1987 In application 1987 WT/ACC/SYC/9/Add.1  
  WT/ACC/SYC/17/Rev.2  
 
- 15 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Seychelles Fishing Authority (Establishment) Act 1984  Ministry responsible 
for natural resources 31 August 1984 In application 31  August 1984 WT/ACC/SYC/9/Add.1 
Seychelles Agricultural Agency Act, 2009 Ministry responsible 
for natural resources 12 January 2009 In application 12 January 2009 WT/ACC/SYC/40 
Government Procurement 
 Public Procurement Act 2008  Procurement 
Oversight Unit December 2008 In application January 2009 WT/ACC/SYC/9/Add.1 
Trade-related Intellectual Property Rights 
 Copyright Act  Ministry responsible 
for culture 1 April 1984  In application 1 April 1984 WT/ACC/SYC/9/Add.1 
Civil Code of Seychelles Act  Seychelles Police 21 April 1808 In application 21 April 1808 WT/ACC/SYC/9/Add.1 
Courts Act (Subsidiary Legislation)  Chief Justice 30 November 1964  In application 30 November  1964 WT/ACC/SYC/9/Add.1 
Criminal Procedure Code  Chief Justice 1 February  1955 In application 1 February 1955 WT/ACC/SYC/4 
Interpretation and General Provisions Act   6 September 1976  In application 6 Septembe r 1976 WT/ACC/SYC/9/Add.1 
Judiciary Act  Chief Justice 1 July 1976  In application 1 July 1976 WT/ACC/SYC/9/Add.1 
Patents Act  Registrar General 3 March 1901 In application 3 March 1901 WT/ACC/SYC/9/Add.1 
Seychelles Code of Civil Procedure  Chief Justice 15 April 1920 In application 15 April 1920 WT/ACC/SYC/9/Add.1 
Trade Marks Decree  Registrar General 4 January 1978 In application 4 January 1978 WT/ACC/SYC/9/Add.1 
Policies affecting trade in services 
 Airport (Regulation) Act Ministry responsible 
for transport 30 July 1971  In application 30 July 1971  WT/ACC/SYC/9/Add.1 
Broadcasting and Telecommunication 
(Amendment) Act 2004  Ministry responsible 
for Telecommunication Act 10 of 2004 In application Act 10 of 2004 WT/ACC/SYC/9/Add.1 
Broadcasting and Te lecommunication Act 
2000  Ministry responsible 
for Telecommunication Act 2 of 2000 In application Act 2 of 2000 WT/ACC/SYC/9/Add.1 
Control of Supplies and Services Act  Office of the 
President 9 December 1958 In application 9 December 1958 WT/ACC/SYC/4 
Carriage by Air (Overseas Territories) Order 
1967 Ministry 
Responsible for Transport 1 June 1967  Repealed and 
replaced by Civil Aviation Act 2005 1 June 1967 WT/ACC/SYC/9/Add.1  
  WT/ACC/SYC/17/Rev.2  
 
- 16 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Civil Aviation Act 2005  Ministry 
Responsible for Transport Act 4 of 2005 In application Act 4 of 2005 WT/ACC/SYC/9/Add.1 
Harbour Act (Port and Harbours Dues) 
(Amendment) Regulations 2005  Ministry responsible 
for transport  30 May 2005 In application 30 May 2005 WT/ACC/SYC/9/Add.1 
Harbour (Port and Harbour Dues) Regulations, 
2013 Ministry responsible 
for Transport  12 August 2013 In application 12 August 2013 WT/ACC/SYC/43 
Seychelles Public Transport Corporation 
Decree  Ministry responsible 
for Transport 29 December 1977 In application 29 December 1977 WT/ACC/SYC/9/Add.1 
Carriage by Air Acts (Application of 
Provisions) (Overseas Territories) Order 1967  Ministry responsible 
for Transport 1 June 1967 Repealed and 
replaced by Civil Aviation Act 2005 1 June 1967 WT/ACC/SYC/9/Add.1 
Carriage of Goods by Sea Act  Ministry responsible 
for Transport  1 January 1927  In application 1 January 1927  WT/ACC/SYC/9/Add.1 
Control of Hire Craft Act  Ministry responsible 
for Transport 1 April 1973 In application  1 April 1973 WT/ACC/SYC/9/Add.1 
Education Act 2004  Ministry responsible 
for education Act 14 2004 In application Act 14 2004 WT/ACC/SYC/9/Add.1 
Education (Non-formal Early Childhood 
Education Centre) Regulations 2005  Ministry responsible 
for education 26 September 2005 In application 26 September 2005 WT /ACC/SYC/9/Add.1 
Education (Private Educational Institutions) 
Regulations 2005  Ministry responsible 
for education 26 September 2005 In application 26 September 2005 WT /ACC/SYC/9/Add.1 
Essential Services and Pr operty Protection Act  Seychelles Police 6 November 1961 In application 6 November 1961 WT/ACC/SYC/9/Add.1 
Electronic Transactions Act 2001  Ministry responsible 
for information technology 30 July 2001  In application 30 July 2001 WT/ACC/SYC/9/Add.1 
Merchant Shipping Act 1994 Ministry responsible 
for Transport 1 June 1995 In application 1 June 1995 WT/ACC/SYC/9/Add.1 
Maritime Zones Act  Ministry responsible 
for Transport 1 August 1977 In application 1 August 1977 WT/ACC/SYC/9/Add.1 
Parastatal Corporations Ac t  Ministry of Finance, 
Trade and Investment Act 2 of 1989 In application Act 2 of 1989 WT/ACC/SYC/9/Add.1 
Post Office Act  Ministry responsible 
for postal sector  1863 repealed 1863 WT/ACC/SYC/9/Add.1 
Public Utilities Corporation Act  Public Utilities 
corporation 1 January 1986  In application 1 January 1986  WT/ACC/SYC/9/Add.1 
Road Act 1902  Ministry responsible 
for Transport 4 October 1902 In application 4 October 1902 WT/ACC/SYC/9/Add.1  
  WT/ACC/SYC/17/Rev.2  
 
- 17 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Securities Industry Act,  Seychelles 
International Business Authority 1 February 1996  In application 1 February 1996  WT/ACC/SYC/4/Add.1 
Securities Act 2007  Seychelles 
International Business Authority 29 October 2007 In application 29
 October 2007 WT/ACC/SYC/9/Add.1 
Securities (Advertisement) Regulations 2008  Seychelles 
International Business Authority 1
 July 2008 In application  1 July 2008 WT/ACC/SYC/9/Add.1 
Securities (Conduct of Business) Regulations 
2008  Seychelles 
International Business Authority 14 July 2008 In application 14 July 2008 WT/ACC/SYC/9/Add.1 
Securities (Financial Statements) Regulations 
2008  Seychelles 
International Business Authority 1 July 2008 In application 1 July 2008 WT/ACC/SYC/9/Add.1 
Securities (Forms and Fees) Regulations 2008  Seychelles 
International Business Authority  14
 July 2008 In application  14 July 2008 WT/ACC/SYC/9/Add.1 
Securities (Prospectus) Regulations 2008  Seychelles 
International Business Authority 1
 July 2008 In application 1 July 2008 WT/ACC/SYC/9/Add.1 
Securities (Takeovers) Regulations 2008 Seychelles 
International Business Authority 1
 July 2008 In application 1 July 2008 WT/ACC/SYC/9/Add.1 
Seychelles Archives Act  Ministry responsible 
for Culture 7 November 1964  In application 7 November 1964  WT/ACC/SYC/9/Add.1 
Seychelles Tourism Board Act 2005  Ministry responsible 
for tourism 4 April 2005 In application 4 April 2005 WT/ACC/SYC/9/Add.1 
Seychelles Land Transport Agency Act 2008 Ministry responsible 
for transport 2008 In application 2008 WT/ACC/SYC/9/Add.1 
Seychelles Civil Aviation Authority Act 2005 Ministry responsible 
for transport 4 April 2005 In application 4 April 2005 WT/ACC/SYC/9/Add.1 
Investment Promotion Act, 1994 
 Ministry responsible 
for Investment 27 December 1994 In application 27 December 1994 WT/ACC/SYC/38 
Investment Promotio n (Concessions and 
Incentives) Regulations, 1995 Ministry responsible 
for Investment 1995 In application 1995 WT/ACC/SYC/38 
Postal Sector Act, 2010 Ministry responsible 
for Finance 2 November 2010 In application 2 November 2010 WT/ACC/SYC/40 
Tourism (Incentives) Act, 2003 Ministry responsible 
for Finance 2003 In application 2003 WT/ACC/SYC/35 
Tourism (Incentives) (Amendment) Act, 2008 Ministry responsible 
for Finance 7 January 2008 In application 7 January 2008 WT/ACC/SYC/35  
  WT/ACC/SYC/17/Rev.2  
 
- 18 - Subject Legislation / Regulations Competent 
Authority Date of adoption/ 
enactment Status Date of 
implementation Copy submitted to 
Working Party 
Tourism (Incentives) (Amendment of Schedules) Regulations, 2008 Ministry responsible 
for Finance 11 February 2008 In application 11
 February 2008 WT/ACC/SYC/35 
Energy Act 2012 Ministry responsible 
for Environment and Energy 31
 December 2012 In application 31 December 2012 WT/ACC/SYC/36 
Health Professionals Bill, 2006  Ministry responsible 
for Health 8 June 2006 In application 8 June 2006 WT/ACC/SYC/9/Add.1 
 
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