RESTRICTED  
  
WT/ACC/SYC/55  
 
12 May 2014  
(14-2933) Page: 1/79 
Working Party on the Accession of the Republic of 
Seychelles  Original: English  
 
 ACCESSION OF SEYCHEL LES 
ADDITIONAL QUESTIONS  AND REPLIES  
The following submission, dated 9 May  2014, is being circulated at the request of the 
Delegation of the Republic of Seychelles.  
 
_______________  
 
 
 WT/ACC/SYC/55  
 
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  TABLE OF CONTENTS  
II. ECONOMIC POLICI ES ................................ ................................ ..............................  4 
- Monetary and Fiscal Policy  ................................ ................................ ......................  4 
- Investment Regime  ................................ ................................ ................................ . 9 
- State Ownership and Privatization  ................................ ................................ ........  14 
III. FRAMEWORK FOR MAKING AND ENFORCING  POLICIES  ................................ ........  21 
- Powers of Executive, Legislative and Judicial Branches of Government  ................  21 
- Authority of Sub -Central Governments  ................................ ................................ .. 22 
IV. POLICIES AFFECTING TRADE IN GOODS  ................................ ...............................  22 
- Trading Rights  ................................ ................................ ................................ ....... 22 
A. IMPORT REGULATION  ................................ ................................ ...........................  27 
- Ordinary Customs Duties  ................................ ................................ .......................  27 
- Other Duties and Charges  ................................ ................................ .....................  28 
- Tariff quotas, tariff exemptions  ................................ ................................ .............  28 
- Fees or charges for services rendered  ................................ ................................ ... 30 
- Application of internal taxes to imports  ................................ ................................  30 
- Quantitative import restrictions, in cluding prohibitions, quotas and 
licensing systems  ................................ ................................ ................................ .. 32 
- Customs valuation  ................................ ................................ ................................ . 43 
- Rules of origin  ................................ ................................ ................................ ....... 47 
- Other customs formalities  ................................ ................................ .....................  48 
- Presh ipment inspection  ................................ ................................ .........................  49 
- Anti-dumping, countervailing duties, and safeguard regimes  ...............................  49 
B. EXPORT REGULATIONS ................................ ................................ ..........................  50 
- Customs tariffs, fees and charges for services rendere d, application of 
internal taxes to exports  ................................ ................................ .......................  50 
- Export restrictions ................................ ................................ ................................ . 50 
- Export subsidies  ................................ ................................ ................................ .... 51 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS  ...............................  52 
- Industrial policy, including subsidies  ................................ ................................ .... 52 
- Technical barriers to trade, standards and certification  ................................ ........  54 
- Sanitary and phytosanitary measures  ................................ ................................ ... 54 
- Free zones, special economic areas  ................................ ................................ ....... 55 
- Government procurement  ................................ ................................ .....................  56 
- Transit  ................................ ................................ ................................ ...................  56 
- Trade in civil aircraft  ................................ ................................ .............................  56 
- Textiles regime  ................................ ................................ ................................ ..... 57 
V. TRADE -RELATED INTELLECTUAL PROPERTY REGIME  ................................ .............  57 
VI. POLICIES AFFECTING TRADE IN SERVICES  ................................ ...........................  66 
VII.  TRANSPARENCY  ................................ ................................ ................................ .... 66 
- Publication of information on  trade  ................................ ................................ ....... 66 WT/ACC/SYC/55  
 
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  - Notifications  ................................ ................................ ................................ ..........  67 
VIII.  TRADE AGREEMENTS  ................................ ................................ .............................  68 
ANNEX  ................................ ................................ ................................ ...........................  73 
 WT/ACC/SYC/55  
 
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  II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy  
Question 1 
Paragraph  10 of WT/ACC/SPEC/SYC/6 :  Please indicate in the Draft Working Party 
Report  text the inflation rate (consumer and wholesale) in 2010, 2011, and 2012 to 
illust rate the description contained in this paragraph.  
Answer : 
The Government of Seychelles would like to inform  the Working Party  that the Year on Year 
Consumer Price Index stood at 0.4% in 2010, rising to 5.5% in 2011 and 5.8% in 2012 and 
dropping to 3.4% in  2013.  
 
The Government of Seychelles can  further confirm that t he requested information has  been 
included in the relevant paragraph of the  revised  DWPR.  
Question 2 
Paragraph 11 and Table 11  of WT/ACC/SPEC/SYC/6 :  This description of the le gal basis 
for Seychelles' fiscal policies needs elaboration:   
 Please amend the first sentence as follows:   
"Concerning Seychelles' fiscal policy, the representative of Seychelles said that the 
legal framework on taxation policies, including provisions re lating to direct taxes  
and to indirect taxes applied to goods and services , tariff duties and fees and 
charges applied to imported goods, and fees applied for licenses for certain 
activities , was contained in the following legislation ...". 
Answer : 
The Gov ernment of Seychelles finds the proposed changes acceptable and has made the necessary 
amendments to the DWPR . 
Question 3 
 Please include the legal authority for Seychelles' income tax  in the list in this 
paragraph.   
Answer : 
The Government  of Seychelles can confirm that the legal authority for the Seychelles ' income tax 
had been included in paragraph 11 of WTO/ACC/SYC/6 , as "Income and Non -Monetary Benefits 
Tax Act (2010) " (notified in WT/ACC/SYC/26 ). 
Question 4 
 Please iden tify the specific direct and indirect taxes applied  by each piece of 
legislation listed in paragraph  11. 
Answer : 
The Government of Seychelles would like to confirm that the table below provides the complete list 
of direct and indirect taxes applicable unde r each piece of legislation listed in para graph  11 of 
WT/ACC/ SPEC/ SYC/6.  
 WT/ACC/SYC/55  
 
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  LEGISLATION  TAX 
Customs Management Act 2011 and Customs 
Management (Tariff and Classification of Goods) 
Regulations  2014 Customs Duties  
Value Added Tax Act 2010  Value Added Tax  
Licences Act 2010  License fees  
Excise Tax Act 2009  Excise T ax  
Business Tax Act 2009  Business Tax and Withholding Tax  
Income and Non -Monetary Benefits Tax Act (2010)  Income tax, Non -Monetary benefit tax  
 
The Government of Seychelles can  confirm that the necessary amendments have been made to 
the text of the revised Draft Working Party Report . 
Question 5 
 Including the requested reference to the income tax, is the listing of the legal 
authority for taxation and other revenue collections  by Seychelles in this 
paragraph comprehensive and up to date, e.g., should the new Customs 
Management Act be included?  Are there any other taxes or fees collected by 
Seychelles?  
Answer : 
The Government of Seychelles would like to conf irm that paragraph 11  of the revised Draft  
Working Party  Report  contains an exhaustive and up to date list of the legal authorities for 
taxation and other revenue collections by Seychelles.  
Question 6 
 The list in Table 11 does not provide information on the r emaining aspects of the 
Trades Tax Regulations 1997 that gather revenue  (subject is fiscal policy ) that are 
still in place and which were repealed by the Customs Management Act 2011.  
o Please revise it to list the taxes currently applied in Seychelles e.g., VAT, 
income, profits, etc., describing the scope and nature of each type of tax and 
identifying its authorizing legislation  and what portion of .  The current 
description is not clear.  For example, something like:  
"The "Customs Management Act  2011" (WT/A CC/SYC/20) and the "Customs 
Management (Tariff and Classification of Goods) Regulations 2013" 
(WT/ACC/SYC/28) implemented the xxxx and yyyy taxes respectively.   The 
xxxx tax was applied to . .... at a level of x%;   the yyyy tax was applied by ... . 
at a leve l of y%.   Exemptions included …..  These two taxes accounted for 
x% and y% of government revenue in 20xx, respectively."  
Answer : 
The Government of Seychelles  noted that only the collection of custom duties was done under the 
"Trades Tax Regulations 1997 " and that all other taxes are governed under their own respective 
legislation. The  Government of Seychelles would like to confirm that the table below provides the 
complete list of direct and indirect taxes applicable under each piece of legislation listed in 
paragraph 11 of the WT/ACC/ SPEC/ SYC/6.  
 
The Government of Seychelles can further confirm that all regulations concerning the gathering of 
revenue under the "Trades Tax Regulations 1997 " have been repealed and replaced by the 
relevant Regulations under t he Customs Management Act 2011 (WT/ACC/SYC/20) , that is , the 
Customs Management (Tariff and Classification of Goods) Regulations 2013, subsequently repealed 
by the Customs Management (Tariff and Classification of Goods) Regulations 2014  (notified in 
WT/ACC /SYC/48) .  
 
 WT/ACC/SYC/55  
 
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  LEGISLATION  TAX 
Customs Management Act 2011 and Customs 
Management (Tariff and Classification of Goods) 
Regulations  2014 Customs Duties  
Value Added Tax Act 2010  Value Added Tax  
Licences Act 2010  License fees  
Excise Tax Act 2009  Excise ta x  
Business Tax Act 2009  Business Tax and Withholding Tax  
Income and Non -Monetary Benefits Tax Act 2010  Income tax, Non -Monetary benefit tax  
 
Question 7 
Paragraphs  12-13 and 14 of WT/ACC/SPEC/SYC/6 appear to be a discussion of customs  
tariffs.   
 This information might be moved to "Ordinary Customs Duties" section of the Draft 
Working Party Report . 
 
Answer :  
The Government of Seychelles takes note of the above p roposal; however, it prefers to retain the 
current text in this section  given its significance to the  monetary and fiscal policies of the 
Seychelles . 
Question 8 
 From our perspective, a statement that tariff revenue normally accounts for "X"% 
of state revenues would be enough for this section on fiscal issues.  
Answ er:  
The Government of Seychelles takes note of the above p roposal; however, it prefers to retain the 
current text in this section given its significance to the monetary and fiscal policies of the 
Seychelles.  
Question 9 
Paragraphs  15-16 of WT/ACC/SPEC/SYC/6 appear to be a discussion of the VAT.   
 This information might be moved and integrated into the "Application of internal 
taxes to imports."   
 
Answer : 
The Government of Seychelles takes note of the above p roposal ; however,  it prefers to retain the 
current text  in this section . The rationale is that this section covers monetary and fiscal polic ies, 
which VAT forms part of. VAT  is introduced in this section and it is further elaborated on, in the 
section concerning "Applicati on of internal taxes to imports " of the DWPR . 
 
Question 10 
 In addition, please indicate in the WP text if there a minimum threshold value of 
turnover or sales below which a firm is not required to register for or collect the 
VAT?  If so, please identify i t in terms of both local currency value and either US$ 
or Euro currency value.  
Answer : 
The Government of Seychelles can confirm that, as per paragraph 122 of WT/ACC/SYC 6 in the 
section on "Application of internal taxes to imports ", it was confirmed that "the threshold for 
businesses required to register for VAT was currently SR5,000,000 on annual turnover. However, WT/ACC/SYC/55  
 
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  businesses with an annual turnover below the stipulated threshold were entitled to register on a 
voluntary basis ". 
 
The Government of Seychelle s can  further confirm that with regards to the request of including 
either Dollar or Euro currency , that  the SR5 ,000,000  on annual turnover is equivalent to 
US$420,168.00 (based on average exchange rate as of January 2014) on annual turnover and the 
necess ary amendme nts has been made to the revised DWPR.  
A footnote with respect to the exchange rate (of May 2014) for Seychelles Rupees to US Dollar has 
been included , in one of the first chapters  in the revised DWPR.  
Question 11 
Paragraph  17 of WT/ACC/SPEC/SYC/6 :  There is information in paragraph  17 that is not 
related to taxation.   
Answer : 
The Government of Seychelles takes note of the above proposal  and has amended the revised 
DWPR appropriately . 
Question 12 
 A simple statemen t that revenues from these sources normally account for X, Y, 
and Z%, respectively, of state revenues would be enough for this section on fiscal 
issues, e.g., in paragraph  18. 
Answer : 
The Government of Seychelles t akes note of the above proposal; however, it prefers to maintain 
the composition of para graph  18 of WT/ACC/ SPEC/ SYC/6 to provide significant information on the 
sources of revenue to Working Party Members and also given that it also reflects responses to 
questions previously asked by the Members ( for example, see document  WT/ACC/SYC/44).  
 
Question 13 
 The descriptions of the measures should be in the named sections.  
o Licensing fees should be described in the section on "Fees and Charges for 
Services Rendered."  
o The information on excis e taxes might be moved to and integrated into the 
"Application of internal taxes to imports."  
o The foreign exchange repatriation tax repeal should be addressed under the 
section on "Foreign Exchange and Payments."  
Answer : 
The Government of Seychelles can co nfirm that the respective paragraphs have been included in 
this section to give an overview of the fiscal and monetary regime. More information on the 
mentioned measures is provided in more detail in their respective sections of the revised DWPR.   
Questio n 14 
Paragraph  18 of WT/ACC/SPEC/SYC/6 :  The first sentence of this paragraph calculates 
the approximate shares of total revenue by tax source for 2012.   
 Please do the same calculations for 2013, using the same categories and 
substituting VAT revenues for GST revenues in the analysis.  
 WT/ACC/SYC/55  
 
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  Answer : 
In 2013, the approximate shares of the various taxes and fees as a percentage of total State 
revenues, had stood at:  14 % - income tax; 7.5 % - tariffs on imports; 12 % - excise tax; 26 % - 
VAT (value ad ded tax); 15 % - business tax; 6.5 % - other tax; 5.4 % - fees and charges; 7.3 % - 
dividends income; and 1.8 % - other non -tax.   
 
Question 15 
 The information on the VAT and GST in the last 4 sentences in this paragraph 
should be included with other VAT -related information in paragraphs  15 and 16  of 
WT/ACC/SPEC/SYC/6 . 
Answer : 
The Government of Seychelles takes note of the above proposal and has made the necessary 
amendments to  the revised  DWPR accordingly.  
Question 16 
Paragraphs  19-25 of WT/ACC/SPEC/SYC/6  provi de detailed information on the business 
tax.   
 Please provide information on the application, incidence, and other information on 
the income tax  similar to that provided on the business tax. 
Answer : 
The Government of Seychel les takes note of the above proposal and has made the necessary 
amendments to  the revised  DWPR accordingly:  
"The "Income and Non -Monetary Benefits Tax Act 2010" stipulated taxes with regard to 
income and non -monetary benefits.  Under the said Act, income t axes on the salary and any 
other monetary benefits (for example, allowances, etc.) had to be paid by the employee, 
while taxes on non -monetary benefits (for example, motor vehicles, accommodation, etc.) 
had to be paid by the employer.  The tax rates on the  income and non -monetary benefits 
were:   
• 15% income tax (Seychellois and non -Seychellois employees).  Pursuant to the Act, the 
'income' comprised all the monthly monetary remunerations that an employee received, 
such as the salary and allowances;  
• 20% non-monetary benefits tax;   
• SR50 for domestic workers (i.e. household assistance);   
• SR100 or 10%, whichever was lower for day care workers; and   
• SR100 for employees of a farming company or a boat owner (as defined under the 
Agriculture and Fisheri es Incentives Act 2005).   
 
For example, for an emplo yee with a monthly salary of SR4000 and allowances of SR 1200, 
the total monthly remuneration amounted to SR5200.  Under the Act, 15% income tax  
would apply to the total of SR 5200, which would need to be p aid by the employee.  If the 
employee received monthly non -monetary benefits amounting to SR 5000, for example, 20% 
tax on these benefits would apply and would have to be paid by the employer.  
29. Section 4(3) of the "Income and Non -Monetary Benefits Tax Ac t 2012" contained a list 
of exemptions.  These were:  
- approved Government employment projects or schemes;  
- benefits received under the "Privileges and Immunities Act";  
- payments made by priests or other recognized religious organization;  
- payments by m usicians registered with the National Arts Council;  
- per diem payments;  WT/ACC/SYC/55  
 
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  - payments for shoes or safety shoes, which were part of a uniform;  
- annual bonuses meeting specific conditions, i.e. 1/12 of the emp loyees annual 
base salary or SR 10,000 - whichever  was lower.  
- Compensation payment pursuant to Section 62A of the "Employment Act 1995";  
- Service charges paid under an approved scheme, such as […];  
- Retirement pension provided under the Social Security Fund, the Seychelles 
Pension Fund or any other ap proved legislation. " 
 
- Investment Regime  
Question 17 
Paragraph  33 of WT/ACC/SPEC/SYC/6 states that, "although this Schedule was neither 
applicable, nor in effect, with the repeal 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 restricted areas as well as 
activities of strategic investment requiring government approval was  attached as 
Table  12.   
 Please clarify the current  legal authority under which the restrictions listed in 
Table 12 are enforced.  Please provide copies to the Working Party.  
 
Answer : 
Seychelles can confirm that the implementing regulation is  the "Seychell es Investment (Reserved 
and Restricted Areas) Regulations, 2014" .   It will be submitted  to the Working Party by the end of 
May 2014.  
 
The revised DWPR was updated accordingly:  
 
"Asked to provide an update on the status of the review, he said that the revi ew had been 
completed.  The report on the results of the review had been adopted by the Cabinet.  The 
decision included the approval of the list of reserved and restricted areas, which had been 
incorporated in an implementing regulation, which was yet to b e promulgated, pursuant to 
the Legislative Action Plan.  The Ministry in charge of investment would be the responsible 
authority enforcing the list in Table 12."  
 
Question 18 
 Please update and annotate Table 12 to indicate where the authori ty for these 
restrictions can be found in Seychelles' laws and regulations.  
Answer : 
This authority will be the Ministry r esponsible for I nvestment and the respective law will be the 
Seychelles Investment Act  2010. Table 12 of WT/ACC/ SPEC/ SYC/6 has been upd ated to reflect this 
and will be annexed to the revised DWPR.  
Table 12: List of Reserved and Restricted Areas of Investment  
Investment Area  Status  Legal Instrument  
Accommodation ( hotel, guest house, self -catering 
establishment, Motel) of – 1 to15 rooms  Reserved  Seychelles Investment Act 2010  
Yachts 1 -3 / Live aboard 1 - 2 boats (excluding yachts/live 
aboard of 50 feet or above)  Reserved  Seychelles Investment Act 2010  
Travel Agent  Reserved  Seychelles Investment Act 2010  
Tourist Guide  Reserved  Seychelles  Investment Act 2010  
Car Hire Operator  Reserved  Seychelles Investment Act 2010  
Boat Charter of vessels below 50 feet  Reserved  Seychelles Investment Act 2010  
Taxi Operator  Reserved  Seychelles Investment Act 2010  
Water sports (non -motorized)  Reserved   Seychelles Investment Act 2010  
Bicycle Hire  Reserved  Seychelles Investment Act 2010  
Excursion and recreational  fishing  Reserved  Seychelles Investment Act 2010  
Provide catering services  Reserved  Seychelles Investment Act 2010  WT/ACC/SYC/55  
 
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  Investment Area  Status  Legal Instrument  
Dive Operators on Live aboard /yachts, less than 50 ft.  Reserved  
 Seychelles Investment Act 2010  
Dive Centres on Mahe , Praslin, La Digue and Cerf 
(excluding outer island)  Reserved  Seychelles Investment Act 2010  
Water sports (motorized)  Reserved  Seychelles Investment Act 2010  
Surfing school  Reserved  Seychelles Investment Act 2010  
Take-away Business  Reserved  Seychelles Investment Act 2010  
Ferry Reserved  Seychelles Investment Act 2010  
Ship chandler  Reserved  Seychelles Investment Act 2010  
Operator of Laundry service  Reserve d Seychelles Investment Act 2010  
Driving Instructor  Reserved  Seychelles Investment Act 2010  
Dealer in Pesticides  Reserved  Seychelles Investment Act 2010  
Commission Agent  Reserved  Seychelles Investment Act 2010  
Car washer  Reserved  Seychelles Investment  Act 2010  
Butcher  Reserved  Seychelles Investment Act 2010  
Lapire  Reserved  Seychelles Investment Act 2010  
Bacca  Reserved  Seychelles Investment Act 2010  
Painter  Reserved  Seychelles Investment Act 2010  
Barber  Reserved  Seychelles Investment Act 2010  
Florist Reserved  Seychelles Investment Act 2010  
Hirer of flowers/plants  Reserved  Seychelles Investment Act 2010  
Dressmaker or tailor  Reserved  Seychelles Investment Act 2010  
Hirer of equipment  Reserved  Seychelles Investment Act 2010  
Auctioneer and apprai ser Reserved  Seychelles Investment Act 2010  
Land Surveyor  Reserved  Seychelles Investment Act 2010  
Real Estate Agent  Reserved  Seychelles Investment Act 2010  
Contractor class iii  Reserved  Seychelles Investment Act 2010  
Contractor class iv  Reserved  Seyche lles Investment Act 2010  
Draughtsman Class i  Reserved  Seychelles Investment Act 2010  
Draughtsman Class ii  Reserved  Seychelles Investment Act 2010  
Draughtsman Class iii  Reserved  Seychelles Investment Act 2010  
Draughtsman Class iv  Reserved  Seychelles Inv estment Act 2010  
Cleaning Contractor  Reserved  Seychelles Investment Act 2010  
Repairer of non -electrical apparatus  Reserved  Seychelles Investment Act 2010  
Welder  Reserved  Seychelles Investment Act 2010  
Motor Mechanic  Reserved  Seychelles Investment Act 2 010 
Mason  Reserved  Seychelles Investment Act 2010  
Carpenter  Reserved  Seychelles Investment Act 2010  
Plumber  Reserved  Seychelles Investment Act 2010  
Wireman  Reserved  Seychelles Investment Act 2010  
Electrical Contractor  Reserved  Seychelles Investment Ac t 2010  
Employment Agency  Reserved  Seychelles Investment Act 2010  
Labour Contractor  Reserved  Seychelles Investment Act 2010  
Secretarial Services  Reserved  Seychelles Investment Act 2010  
Notary  Reserved  Seychelles Investment Act 2010  
Hirer of Film  Reserv ed Seychelles Investment Act 2010  
Shipping Agent  Reserved  Seychelles Investment Act 2010  
Clearing Agent  Reserved   Seychelles Investment Act 2010  
Animal Keeping  Reserved  Seychelles Investment Act 2010  
Artisanal Fishing (including demersal fishing)  Reser ved Seychelles Investment Act 2010  
To fish sea cucumber  Reserved  Seychelles Investment Act 2010  
Security services  Reserved  Seychelles Investment Act 2010  
Truck Hirer  Reserved  Seychelles Investment Act 2010  
Horticulturist  Reserved  Seychelles Investment Act 2010  
Omnibus Operator  Reserved  Seychelles Investment Act 2010  
Fishmonger  Reserved  Seychelles Investment Act 2010  
Limousine services subject to a quota  Reserved except 
for five star hotels  Seychelles Investment Act 2010  
Accommodation (hotel, guest house, self -catering 
establishment, motel) of 16 to 24 rooms  Restricted (foreign 
equity limited to 
80%)  Seychelles Investment Act 2010  
Live aboard of 4 and 5 boats  Restricted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Tour operators  Restricted (foreign 
equity limited to 
49%)   
Letting Services of furnished accommodation (excluding 
rooming and boarding houses and cabins) 11 to 24 rooms  Restricted (foreign 
equity limited to 
80%)  Seychelles Investment Act 2010  
Dive Operators with 4 to 5  Live aboards /yachts. 
Excluding vessels of 50 feet and above.  Restricted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  WT/ACC/SYC/55  
 
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  Investment Area  Status  Legal Instrument  
Wholesale  Restricted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Quantity Surveyor  Restricted (for eign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Mechanical engineer  Restricted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Construction Class ii  Restricted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Maintenance and repair services of office machinery and 
equipment including computer  Restricted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Research and experimental development services on 
cultural sciences, sociology and psychology  Restri cted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Maintenance and repair of vessel, excluding vessels below 
60 metres in length  Restricted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Vessel salvage and refloating serv ices Restricted (foreign 
equity limited to 
49%)  Seychelles Investment Act 2010  
Question 19 
Paragraph  34 of WT/ACC/SPEC/SYC/6 states that, "Part III of the SIA 2010 provided 
that investors could obtain assistance  from the SIB in implementin g their investment 
proposals."    
 Please indicate briefly in the text of the report the sorts of assistance that are 
provided.  
Answer : 
The Government of Seychelles can confirm that Part III of the SIA 2010 provided that investors 
could obtain assistance fr om the SIB, such as close coordination with public sector agencies to 
facilitate the implementation of their investment proposals.   
 
Please also refer to the reply to Question 20 , which lays out the process for the approval of a 
foreign investment , and pr ovides an example of the type of assistance that the SIB provide s to 
prospective investors.  
 
The Government of Seychelles can  further confirm that the elaboration provided in the reply to 
Question 20 has been incorporated in the revised  DWPR . 
Question 20 
Paragraphs  35-37 of WT/ACC/SPEC/SYC/6 :  Is there an economic "needs test" applied 
for the approval of foreign investment proposals?  Are there any local content measures 
or export performance required to obtain benefits?  Please include this  information in 
this section of the DWPR . 
Answer : 
The Government of Seychel les confirms that the ENT  is applied  currently to the retail sector only, 
the following information has been included in the revised DWPR text:  
 
"Asked whether the approval of forei gn investment proposals required an economic 
needs test (ENT), the representative of Seychelles replied that ENTs were required for 
the retail sector only.  All applications had to undergo the following procedure: First, 
submit an application in the form o f a project memorandum to the Seychelles 
Investment Board (SIB).  Second, review of the application by the Economic Needs 
Test (ENT) Committee, which was the body responsible for conducting the ENT WT/ACC/SYC/55  
 
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  assessment.  The Committee comprised three members: a repr esentative from the 
Employment Division of the Ministry of Labour and Human Resource Development; a 
representative from the Policy Division of the Ministry of Finance, Trade and 
Investment; and a representative from the Trade Division of the Ministry of Fi nance, 
Trade and Investment.  For the retail sector, the ENT assessment was based on three 
specific key criteria: i)  provision of new service/products (e.g. internationally 
recognized company, scope to enhance sector, etc.); ii) improvement of infrastructu re 
of the economy (e.g. storage, transport, new technologies, etc.); and iii)  implication 
for employment for Seychellois (e.g. increase employment opportunities, attract 
skilled labour, provide training opportunities, etc.).  The ENT was based on a point 
system, with 100 being the maximum.  Points were given depending on the 
assessment for each criterion.  A minimum of 60 points was required to obtain an 
approval for the investment.  In case the ENT resulted in a positive assessment, the 
applicant/investor would be notified.  Thereafter, the investor would be directed to the 
Seychelles Licensing Authority (SLA) to obtain the relevant retail business activity 
licence.  He added that no local content or export performance requirements had to be 
met to pass the  ENT." 
The Government of Seychelles added that the  criteria  include following aspects : 
 
1. Provision of new service  
 
Points are awarded to projects:  
 That is a subsidiary of an internationally recognized conglomerate  
 Which will enhance or improve the retail s ector 
 Which  will provide retail service facilities and products that are appropriate for the 
proposed venue  
 Which  will provide a new retail service or product in Seychelles  
2. Improvement of productive Infrastructure of the economy  
 
Points awarded to projects  that will:  
 Spin off from this investment result in new infrastructure, example: storage, transport  
 Introduce new technology to processing and/or production methods in Seychelles  
3. Implication for employment for Seychellois  
 
Points are awarded to projects th at will:  
 Increase employment opportunities for Seychellois  
 Attract skilled labour  
 Make provision for training program mes 
Question 21 
Paragraph  40 states that, "international trade involving IBCs based in Seychelles would 
be solely between I BCs and other countries."  
 This is a bit confusing because the act of importation or exportation by an IBC 
would seem to be "business" conducted by the IBC in Seychelles.  
 Since IBCs cannot conduct trade in Seychelles, wouldn't it be better to say that 
"inte rnational trade involving IBCs based in Seychelles would be arranged by the 
IBC solely between IBCs and  other countries."  Please clarify.  WT/ACC/SYC/55  
 
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  Answer : 
The Government of Seychelles takes note of the above proposal and  would like to inform  the 
Working Party  that trade  involving IBCs registered in Seychelles would be between IBCs and 
entities in other countries.  
 
The necessary amendment ha s been made to the revised DWPR, namely:  
"A Member asked Seychelles to confirm if the international trade in which an IBC would  
engage could be between Seychelles and another country.  The representative of Seychelles 
replied that international trade involving IBCs based in Seychelles would be arranged 
between the IBCs and entities in other countries .  An example of a type of inte rnational 
trade activity and transaction of an IBC would be an IBC providing accounting services to a 
pension fund company in Mauritius ." 
Question 22 
Paragraph  41 of WT/ACC/SPEC/SYC/6 :  Please list in the text the sorts of activities that 
an IBC is entitled to perform in Seychelles.  
Answer : 
The Government of Seychelles would like to confirm that, as per the implementing Act, IBCs are 
not allowed to perform activities in Seychelles .  The revised DWPR has been revised accordingly:  
"Asked to pr ovide 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 out business in Seyche lles.  
He noted, however, that Section 5(2) of the IBC Act provided a list of services that an IBC 
was entitled to utilize in Seychelles, such as opening a bank account ." 
Question 23 
Paragraph  44 of the WT/ACC/SPEC/SYC/6 states that "pursua nt to Schedule 1 of the 
[Companies (Special Licenses)] CSL Act, a CSL company could, inter alia , operate a 
business in Seychelles' International Trade Zone (SITZ)."  
 Please state where CSL companies may operate a business in Seychelles in 
addition to SITZs,  and indicate if there are any other requirements or restrictions.  
Answer : 
The Government of Seychelles would like to refer to the following answer and clarifications that 
have been included in the revised DWPR:  
"[…]  The representative of Seychelles repli ed that the "special licence", granted under the 
"Companies (Special Licences) Act, 2003" did not entitle ("licence") CSL companies to 
undertake any activity in or outside of Seychelles.  The Authority in charge to issue "special 
licences" was the Financia l Services Authority (FSA).  The "Companies (Special Licences) 
Act, 2003" allowed companies to be incorporated under the "Companies Ordinance, 1972", 
with special provisions ("special licence").  These special provisions provided a degree of 
confidentialit y and a different tax regime.  The special provisions relating to taxation of CSL 
companies were stipulated in paragraph 5 of the "7th Schedule" to the "Business Tax Act 
2009".  If a CSL company aspired or decided to undertake any business activity, it had  to 
apply and seek approval for the relevant business activity licence in the jurisdiction from 
which it operated.  For example, a CSL company desirous of engaging in a business activity 
in Seychelles would apply for a business activity licence."  
The Gover nment of Seychelles would like to indicate that t he special provisions relating to taxation 
of CSL companies  are stipulated in paragraph 5 of the "Seventh Schedule " of the "Business Tax 
Act, 2009 ", which are, as follows:  WT/ACC/SYC/55  
 
- 14 - 
 
  1. In respect of a Companies (Special Licenses) global taxable income is 1.5%  
2. The rate of withholding tax on payments made by the Companies (Special Licenses) are:  
a) In respect to dividend paid to a resident – 0% 
b) In respect to dividend paid to a non -resident – 0% 
c) In respect to interest paid to a  resident – 0% 
d) In respect to interest paid to a non -resident – 0% 
e) In respect to royalty paid to a non -resident for use of or the right to use, any 
copyright, patent, design or model or plan or trademark – 0% 
f) In respect to royalty paid to a non -resident for  use of or the right to use , any secret 
formula, process or know -how whether the know how is technical, managerial or 
otherwise and any other intellectual property or right – 0% 
g) In respect to royalty paid to a non -resident for use of or the right to use, a ny 
industrial, commercial, or scientific equipment – 0% 
- State Ownership and Privatization  
Question 24 
Paragraph  48 of WT/ACC/SPEC/SYC/6  refers to Seychelles' "privatization process."  
 Please  indicate if Seychelles has a national policy on privatization of state owned 
enterprises or other state owned property and/or any legal guidelines on how such 
sales would be conducted?  
 If so, please describe it for the DWPR  text.  
Answer : 
The Government of  Seychelles would like to refer to the following information, which has been 
included in the revised DWPR, in response to this question:  
"Asked to provide an update on Seychelles' privatization process, the representative of 
Seychelles said that the privat ization process was initiated and undertaken, pursuant 
to the "Appropriation Act of 2009", which was presented in December 2008 in the 
"Budget Address" by the Minister responsible for Finance.  Disposal of Government 
assets (privatization) was undertaken i n accordance with the provisions of the "Public 
Finance Act 1996" (notified in WT/ACC/SYC/51).  [...]."  
The Government of Seychelles would like to further inform Members that it was committed to 
preserve to WTO accession best -practices and the WTO principl e of transparency, by undertaking 
the following commitment:    
"The representative of Seychelles confirmed that his Government would ensure the 
transparency of its ongoing privatization programme.  He stated that his Government 
would provide periodic repor ts to WTO Members on developments in its privatization 
programme as long as the programme would be in existence, and along the lines of 
the information already provided to the Working Party during the accession process. 
The Working Party took note of this commitment."  
Question 25 
A Member  thank s Seychelles for the expansion of the information provided on 
Seychelles' State -owned and State -controlled enterprises in Table 2 of Annex 2 of this 
Report.  
 The Member  seek s further information in the Draft Working Party R eport text on 
these firms and the role they play in the Seychelles economy.   
o The Member  would appreciate a short description in the DWPR  of the 
operations of each of these firms.  WT/ACC/SYC/55  
 
- 15 - 
 
   
Answer : 
 
The Government of Seychelles can confirm that  it has included a short description for each of the 
firms in revised  Table  2 of the DWPR, as inserted below and incorporated in Annex 2 of the DWPR.   
Question 26 
o How does Seychelles "own" these enterprises, e.g., through shares, directly 
by the ministry, etc.?  
Answer : 
The Government of Seychelles confirms that even if a Ministry is designated as  a parent Ministry of 
a State -Owned Enterprise , it is the Government  and not the Ministry that owns these enterprises 
through shares.  
Question 27 
o To what extent are these firms engaged in normal commercial activities?  Do 
they have domestic competition?  To what extent is there competition from 
imported goods and services?  
 
Answer : 
Please refer to column 5 (regarding, e xclusive rights)  of Table 2 of Annex 2 of the DWPR, and as 
reproduced below:  
 
Company  Parent Ministry  Structure  Aspect of 
commercial 
activities/operati
ons Exclusive 
Rights  Form of 
owners
hip and 
Govern
ment 
Share 
(in 
percent
age) Portion 
of 
contribut
ion to 
total tax 
revenue  Exemption 
on Taxes  
Entities created by statutes    
Seychelles 
Public Transport 
Corporation  Ministry of Home 
Affairs and 
Transport  Body 
Corporate  Public  
transportation  Exclusive 
rights to 
operate 
public bus 
transport 
during peak 
hours, 
therefore has 
no 
competition 
on the 
provision of 
public 
transportation 
during peak 
hours.  100% 
owned 
by 
Govern
ment of 
Seychel
les 0.23%  None 
Seychelles 
Pension Fund  Ministry of 
Finance, Trade 
and Investment  Body 
Corporate  Superannuation 
fund  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.   
 
However, the 
exclusive 
rights is only 
limited to 
mandatory 100% 
owned 
by 
shareh
olders  0.03%  Business 
tax, stamp 
duty, 
customs 
duties and 
VAT solely 
on 
imported 
goods used 
only in the 
conduct of 
the Fund 's 
activities.  WT/ACC/SYC/55  
 
- 16 - 
 
  Company  Parent Ministry  Structure  Aspect of 
commercial 
activities/operati
ons Exclusive 
Rights  Form of 
owners
hip and 
Govern
ment 
Share 
(in 
percent
age) Portion 
of 
contribut
ion to 
total tax 
revenue  Exemption 
on Taxes  
contribution, 
meaning that 
employees 
are free to 
make other 
voluntary 
contributions 
in other 
private 
pension 
funds.  
Public Utilities 
Corporation  Ministry of 
Environment, and 
Energy  Body 
Corporate   Provision of 
utilities (water, 
electricity and 
sewage)  Exclusive 
rights under 
the PUC Act 
to provide 
public utilities 
in the 
country.  100% 
owned 
by 
Govern
ment of 
Seychel
les 0.86%  None 
Seychelles 
Postal Services  Ministry of 
Finance, Trade 
and Investment  Body 
Corporate  Postal Services 
provider  Seychelles 
Postal 
Services has 
exclusive 
rights on the 
delivery of 
letters and 
postcards 
weighing less 
than 500 
grams.  100% 
owned 
by 
Govern
ment of 
Seychel
les 0.05%  None 
National  
Information 
Services Agency  Office of the 
President  Agency  Media  National 
Information 
Services 
Agency has 
no exclusive 
rights and 
operates 
under normal 
commercial 
terms.  100% 
owned 
by 
Govern
ment of 
Seychel
les 0.07%  None 
Seychelles Civil 
Aviation 
Authority  Ministry of Home 
Affairs and 
Transport  Body 
Corporate  Airport 
management & 
Regulator  Seychelles 
Civil Aviation 
Authority has 
exclusive 
rights for the 
management 
of 
aerodromes  100% 
owned 
by 
Govern
ment of 
Seychel
les 1.26%  Only 
business 
tax. 
Seychelles 
International 
Busines s 
Authority 
(renamed 
Financial 
Services 
Authority as of 
2014)  Ministry of 
Finance, Trade 
and investment  Body 
Corporate  Offshore and 
Insurance 
Industry 
regulator  Seychelles 
International 
Business 
Authority has 
no exclusive 
rights.  100% 
owned 
by 
Govern
ment of 
Seychel
les 0.05%  None 
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 for 
public road 
repair  100% 
owned 
by 
Govern
ment of 
Seychel
les 0.10%  None 
Development 
Bank of 
Seychelles  Ministry of 
Finance, Trade 
and Investment  
 Body 
Corporate  Development 
related financing  Development 
Bank of 
Seychelles 
has no 
exclusive 
rights and 60.5% 
share 
owned 
by 
Govern
ment of 0.02%  None WT/ACC/SYC/55  
 
- 17 - 
 
  Company  Parent Ministry  Structure  Aspect of 
commercial 
activities/operati
ons Exclusive 
Rights  Form of 
owners
hip and 
Govern
ment 
Share 
(in 
percent
age) Portion 
of 
contribut
ion to 
total tax 
revenue  Exemption 
on Taxes  
operates 
under normal 
commercial 
environment 
with its 
competitors.  Seychel
les 
Entities incorporated under the Companies Act, 1972    
Praslin 
Transport 
Company  
Limited  Ministry of Home 
Affairs and 
Transport 
advantage  Company  Public 
transportation  Exclusive 
rights to 
operate 
public 
transport on 
Praslin during 
peak hours, 
therefore has 
no 
competition 
on the 
provision of 
public 
transportation 
during peak 
hours. 
exclusive 
rights 
conferred to 
it via an 
agreement 
with MENRT 
signed 
30 January  2
009.  
 
Since August 
2012, PTC is 
being run by 
SPTC.  100% 
owned 
by 
Govern
ment of 
Seychel
les 0% None 
Indian Ocean 
Tuna (IOT) 
Limited  Societe 
Seychelloise 
d'InvestissementLi
mited  Company  Tuna processing 
plant Government 
owns 40% of 
IOT. 
 
IOT has no 
exclusive 
rights on tuna 
proces sing, 
meaning that 
any 
competitor 
can enter the 
market and 
compete with 
IOT on 
normal 
commercial 
terms.  
 40% 
share 
owned 
by 
Govern
ment 0.51%  None 
Seychelles 
Trading 
Company 
Limited (STC)  Ministry of 
Finance, Trade 
and Investment  Company  Import, 
Wholesal e Retail 
and light 
manufacturing.  STC has no 
exclusive 
rights, and 
operates on 
normal 
commercial 
terms with its 
competitors.  100% 
owned 
by 
Govern
ment 1.32%  None 
Petro Seychelles 
Limited  Office of the 
President  Company  Hydrocarbon 
exploration and 
Administr ation This is a 
regulatory 
body, with 
exclusive 
rights to sell 
exploration 100% 
owned 
by 
Govern
ment 0.01%  None WT/ACC/SYC/55  
 
- 18 - 
 
  Company  Parent Ministry  Structure  Aspect of 
commercial 
activities/operati
ons Exclusive 
Rights  Form of 
owners
hip and 
Govern
ment 
Share 
(in 
percent
age) Portion 
of 
contribut
ion to 
total tax 
revenue  Exemption 
on Taxes  
and drilling 
rights for 
hydrocarbons
.  
Seychelles 
Petroleum 
Company 
Limited  
(SEYPEC)  Ministry of 
Finance, Trade  
and Investment  Company  Ship Ch arter and 
import and 
export of fuel.  SEYPEC has 
no exclusive 
rights.  100% 
owned 
by 
Govern
ment 11.28%  None 
State Assurance 
Company 
Limited 
(SACOS)  Ministry of 
Finance, Trade 
and Investment  Company  Provision of 
insurance 
products.  SACOS has 
no exclusive 
rights and 
operates on 
normal 
commercial 
terms with 
other 
competitors 
in its 
industry.  20% 
share 
owned 
by 
Govern
ment 0.01%  None 
Seychelles 
Cable System  
Company 
Limited  Office of the Vice -
President (DICT)  Company  Bandwidth 
provider   Seychelles 
Cable Syst em 
Limited 
Company has 
no exclusive 
rights, 
meaning that 
any 
competitor is 
free to enter 
the market 
and compete 
on normal 
commercial 
terms.  41% 
share 
owned 
by 
Govern
ment of 
Seychel
les 0.29%  None 
Societe 
Seychelloise 
d'Investissemen
tLimited  Ministry of 
Finance, Trade 
and Investment  
 Holding 
company  Management  of 
minority 
shareholdings 
for the 
Government of 
Seychelles 
Shareholding 
companyentrust
ed for 
investments  Societe 
Seychelloise 
d'Investissem
ent has no 
exclusive 
rights and 
operates 
under normal 
commer cial 
terms.  100% 
owned 
by 
Govern
ment 0.002%  None 
Seychelles 
International 
Merchantile 
Banking 
Corporation  Ministry of 
Finance, Trade 
and Investment  Company  Commercial 
Bank   Seychelles 
International 
Merchantile 
Banking 
Corporation 
has no 
exclusive 
rights , and 
operates 
under normal 
commercial 
terms.  78% 
share 
owned 
by 
Govern
ment of 
Seychel
les 1.39%  None 
Seychelles 
Commercial 
Bank Ministry of 
Finance, Trade 
and Investment  Company  Commercial 
Bank  Seychelles 
Commercial 
Bank has no 
exclusive 
rights, and 
operates 
under normal 
commercial 
terms.  60% 
share 
owned 
by 
Govern
ment of 
Seychel
les 0.21%  None 
Housing Finance 
Company  Ministry of 
Finance, Trade 
and Investment  
 Company  Mortgage 
Financing  Housing 
Finance 
Company has 
no exclusive 100% 
owned 
by 
Govern0.15%  None WT/ACC/SYC/55  
 
- 19 - 
 
  Company  Parent Ministry  Structure  Aspect of 
commercial 
activities/operati
ons Exclusive 
Rights  Form of 
owners
hip and 
Govern
ment 
Share 
(in 
percent
age) Portion 
of 
contribut
ion to 
total tax 
revenue  Exemption 
on Taxes  
rights.  ment of 
Seychel
les 
Air Seychelles 
Limited  Ministry Home 
Affairs and 
Transport  Company  International & 
Domestic Airline 
services  Air Seychelles 
has no 
exclusive 
rights and 
actually 
under normal 
commercial 
terms with 
existing 
competitors 
in the 
industry.  60% 
share 
owned 
by 
Govern
ment of 
Seychel
les 0.60%  None 
L'Union Estate 
Company 
Limited  Ministry of Finance 
Trade and 
Investment  Company  Farming and 
heritage Site  L'Union 
Estate has no 
exclusive 
rights, and 
operates 
under normal 
commercial 
terms. 100% 
owned 
by 
Govern
ment of 
Seychel
les 0.01%  None 
Island 
Development 
Company 
Limited  Office of the 
President  Company  Management of 
Outer Islands 
owned by 
Government  Island 
Development 
Company has 
exclusive 
rights for the 
development 
of outer 
islands . 100% 
owned 
by 
Govern
ment of 
Seychel
les 0.48%  None 
 
Question 28 
o Please describe the "government procurement" aspect of these firms' 
activities.  
Answer : 
The Government of Seychelles has incorporated the following clarification in the revis ed DWPR:  
 
"[…], the representative of Seychelles reaffirmed that the State -owned enterprises, 
created by statute, had to comply with the "Public Procurement Act 2008", while the 
enterprises incorporated under the "Companies Act 1972 " were exempted from 
provisions of the "Public Procurement Act 2008", pursuant to Part I.2. (2)(b) of the 
"Public Procurement Regulations, 2014 " notified in WT/ACC/SYC/52.  Both - the public 
entities created by statute as well as those established under the  "Companies Act 
1972" - were entitled to take part in public procurement and were treated like any 
other bidding party with no added privileges.  […]" 
 
Question 29 
o Approximately what portion of Seychelles GDP do their activities represent?  
How has this percentage  increased or decreased in the last 15  years?  
Answer : 
The Government of Seychelles can inform  the Working Party  that the following information has 
been incorporated into the revised DWPR:  
"[…], he replied that the activities of these 24 enterprises represe nted approximately 45 % of 
Seychelles' GDP in 2013.  He added there was an increase in the activities of these WT/ACC/SYC/55  
 
- 20 - 
 
  enterprises, following the start of the privatization process in 2008.  He further noted that 
these companies employed approximately 15 % of the to tal workforce in 2013 ." 
Question 30 
 Specifically:  
o Is the Indian Ocean Tuna (IOT) enterprise the only fish processing facility in 
Seychelles?  Please list and describe other firms in this industry.   
 
Answer : 
The Government of Seychelles can  confirm that Indian Ocean Tuna ( IOT) is not the only fish 
processing facility in Seychelles.  There are other privately owned companies, which  include:  Sea 
Harvest Ltd ., Oceana Fisheries Ltd . and SeyLanka Pty Ltd.  
 
Question 31 
o Please expla in the nature of the "management of minority shareholdings" by 
the Societe Seychelloise d'Investissement.  
Answer : 
Please note that the main function of the Societe Seychelloise d 'Investisement is to manage the 
investment portfolio of the Government of Seyc helles.  
 
For example, Seychelles can confirm that the Societe Seyc helloise d 'Investisement is represented 
by one  member on the IOT board of Directors . 
 
Question 32 
o Please describe how the Island Development Company exercises "exclusive 
rights for the development of outer islands."  Is any of this land privately 
owned?  
 
Answer : 
The Government of Seychelles would like to confirm that the Island Development Company 
exercises exclusive rights for the development and management of the Government -owned outer 
islands, not the privately owned outer islands.   
Question 33 
o What sorts of things does that National Information Services Agency  (NISA)  
publish?  
Answer : 
The Government of Seychelles would like to state that the primary purpose of the NISA was to 
disseminate information.  Currently, it only published the official Government newspaper, i.e. the 
Seychelles Nation.  
Question 34 
 Are any of the purchases or procurements of these firms governed b y local content 
requireme nts? If so, please provide information on the authority for the 
requirements and the scope of their application for goods, employment, and other 
services.  
Answer : 
The Government of Seychelles can confirm that  Seychelles' procurement rules and regulations 
applicable to goods, services and employment did not contain any local content requirements.  WT/ACC/SYC/55  
 
- 21 - 
 
  Question 35 
Paragraph  21 of WT/ACC/SPEC/SYC/6  states that "government entities" were subject 
to the Business Tax Act 2009 and the revised levels and  thresholds of taxation  
 Are these government entities the state -owned enterprises listed in Table 2?  What 
other entities are included in this definition?   
Answer : 
The Government of Seychelles can confirm that "government entities" referred to State -owned  
enterprises  listed in Table 2 of Annex 2 of the revised DWPR  that were fully owned by the 
Government (i.e. 100 %) and  that were not incorporated under the "Companies Ordinance A ct 
2013" .  An example would be the Seychelles Public Transport Corporation.  
 Please outline how Seychelles taxes its state -owned enterprises and enterprises 
with state participation listed in Table 2, e.g., what taxes are applied, are there 
any special tax provisions or exemptions unique to these enterprises, and what 
portion of total  tax revenue is accounted for by these enterprises?  
Answer : 
The Government of Seychelles can confirm that the following information has been included in the 
revised DWPR, in response to the above question:  
"[…], taxes were applied to these enterprises, pur suant to the "Business Tax Act 2009", the 
"VAT Act 2010", the "Income and Non -Monetary Benefits Tax Act 2010", the "Customs 
Management Act 2011" and the "Excise Tax Act 2009".  The "Value Added Tax (Amendment 
of Schedules) Regulations, 2014" contained exem ptions from tax liabilities for STEs, as listed 
in Table 2 of Annex 2. [see Table 2 of Annex 2 for the list of STEs, including the exemptions 
they enjoy]   He added that the portion of total tax revenue accounted for by these 
enterprises approximated 19 % in 2013.  The individual portions of revenue contributed by 
each enterprise were indicated in Table 2 (see seventh column)."  
III. FRAMEWORK FOR MAKING  AND ENFORCING  POLICIES  
- Powers of Executive , Legislative and Judicial Branches of Government  
Question 36 
Paragraphs  70 and 71  of WT/ACC/SPEC/SYC/6  discuss  Presidential Decrees and the 
status of decre es and regulations if the authorizing law is amended.  Please add the 
information from the response to questions 13 to the text, and reorganize it, to clarify 
the status of these instruments, and confirm its accuracy:  
70.    In response to a specific quest ion, the representative 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.  
710.  The representative of Seychelles said that pursuant to t he 1979 Constitution, 
the President previously had been  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, including decrees, 
would be c onsistent with Seychelles' international treaty obligations.  
71.   He further stated that in the event that a law upon which a regulation or 
decree was issued was amended or repealed, the respective regulation or decree 
was also thereby amended or repealed .  He confirmed that all of Seychelles' laws WT/ACC/SYC/55  
 
- 22 - 
 
  and statutory instruments, including decrees, would be consistent with Seychelles' 
international treaty obligations.  
Answer : 
The Government of Seychelles takes note and the necessary addition  and changes have  been 
made to the revised DWPR.  
- Author ity of Sub -Central Governments  
Question 37 
Paragraph  75 of WT/ACC/SPEC/SYC/6 :  Please add the following clarification to the text 
as follows, and conf irm their accuracy:  
75.   The representative of Seychelles said that there was only one Central 
Government in Seychelles.  Therefore  While the Seychelles had 25 Administrative 
Districts , no local independent  governing authorities existed.  In response to a  
specific question, the representative of Seychelles He further confirmed that no 
decisions regarding taxes, tariffs regulations, or other issues covered by the WTO 
Agreements  were taken at district level.  He added that even the inner islands had 
no juris dictions over, for example , taxes, tariffs and regulations.  
Answer : 
The Government of Seychelles agrees to the proposed changes,  confirms its accuracy and has 
made the necessary amendments to the  revised  DWPR.  
IV. POLICIES AFFECTING T RADE IN GOODS  
- Trading Rights  
Question 38 
Paragraph  77 of WT/ACC/SPEC/SYC/6 :  Please include the response to Question  20 and 
other information in paragraph  77 as follows and confir m its accuracy :   
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 to do 
business 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 c ompanies could register 
online, under:  
https://eservice.egov.sc/BizRegistration/WebBusinessRegsitration.aspx , to 
expedite the registration process.  Following that, if the activity is licensable the 
business will n eed to acquire the relevant business activity licence  at the 
Seychelles Licensing Authority as provided for in "Licences (Trade) Regulations, 
2012," and finally, register at the Seychelles Revenue Commission for taxation 
purposes.  Importation of goods is a licensable activity if the individuals or firms 
are located in Seychelles and the imported goods are for other than own 
consumption.   This registration requirement ...." WT/ACC/SYC/55  
 
- 23 - 
 
  Answer : 
The Government of Seychelles finds the proposals acceptable.  The necessary a mendments have 
been made to the revised DWPR.   
Question 39 
Paragraph  77 of WT/ACC/SPEC/SYC/6  states, that " An application to the Seychelles 
Investment Board (SIB) was not required. For example, a company based in the 
territory of any membe r 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."  
 "Any member" of what?  
Answer : 
The Government of Seychelles  takes note and can confirm that an amendme nt has been made in  
the revised  DWPR whereby "member " has been replaced by "any other country ".  
Question 40 
Paragraph  82 of WT/ACC/SPEC/SYC/6 :  Please make the following clarifying changes to 
the Draft Working Party R eport text, and confir m if the additional information suggested 
for this paragraph is accurate, as follows:  
82. No separate business activity licence for importation  would be required if the 
importation was considered to be for own consumption by domestic and foreign 
individual s and firms located in Seychelles.  This would include imports by 
manufacturing or services firms physically present in Seychelles that used 
imported good in their production process or in the conduct of their businesses 
without resale of the imported good s.   
Answer : 
The Government of Seychelles agrees to the changes and confirms the accuracy of information 
provided.  The necessary amendments have been made in the  revised  DWPR.  
Question 41 
Paragraph  84 of WT/ACC/SPEC/SYC/6  describes plans f or a new business activity 
licensing system for importation, and for wholesale and retail business, providing for 
five classifications:  "import only; retail only; wholesale only; import and retail; import 
and wholesale; import, retail and wholesale" and t hat a fee "would be applicable for 
each licence ," e.g., "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."  The response to Ques tion 28 adds that, "Each licence 
category will have its own fee."  
 Pleas e add the clarification that ".. .Instead, there would be a fee applicable for 
each licence , and each licence  category ."   
Answer : 
The Government of Seychelles confirms that it has made the relev ant changes to the revised 
DWPR.  
Question 42 
 Please explain how charging an additional fee to a wholesaler or retailer that 
imports goods for further sale is not discriminatory against imports, e.g., a WT/ACC/SYC/55  
 
- 24 - 
 
  wholesaler of domestic goods pays only for one licence  (SR1,200), while the 
importing wholesaler is required to pay for two (SR2400).  
Answer : 
The Government of Seychelles included the following response, update and clarification in the 
revised DWPR:  
"[…], acknowledged the discriminato ry nature of the current business activity licensing 
system whereby businesses involved in more than one activity, for instance, import and 
wholesale, had to apply for two separate business activity licen ses, and thus, pay two fees.  
He also acknowledged a  further weakness, which was the non -uniform treatment of 
wholesalers/retailers and domestic manufacturers.  The latter were entitled to import raw 
materials under their manufacturing licence without requiring a business activity licence for 
importation, w hile retailers and wholesalers importing the same materials were required to 
obtain an additional business activity licence for importation and pay the applicable fee (SR 
1,200), in addition to the their business activity licence for retail and wholesale.  Taking 
account of the weaknesses of the current system, he stated that the Government of 
Seychelles was currently reforming its business activity licencing regime with respect to 
import, wholesale and retail in order to remove all discriminatory aspects.  As a result, the 
requirement for multiple licen ses where one activity was dependent on the other would be 
removed (e.g. wholesale was in most instances dependent on imports).  He confirmed that 
the following changes to the business activity licence catego ries were being adopted:  
• Import business activity licence to be repealed;  
• Wholesale business activity licence to be amended to include import 
rights;  
• Retail business activity licence to be amended to include import rights; 
and 
• Wholesale and retail  business activity licence to be amended to include 
import rights.  
 
He noted that the reform process was ongoing.  The details of the new system, such as the 
fees, were yet to be decided.  He reaffirmed, however, that the fees would be based on the 
actual cost of the services rendered.  The envisaged timeline to complete this reform 
process was July 2014, but no later than the final Working Party meeting, at which this 
Report would be adopted, ad referendum."  
Question 43 
o Wholesalers and Reta ilers should not have to pay for an additional licence  if 
they are importing goods rather than getting them from domestic sources.  
Answer : 
Please refer to answer above . 
Question 44 
o An additional licensing fee only to distribute imported, as  opposed to 
domestically produced, goods would appear to be a non -tariff tax on imports.  
If so, the fee structure on the new business activity licensing regime should 
be amended to remove this aspect.  
Answer : 
Seychelles can confirm that the there is no specific licence  for distribution.  Business activity 
licenses are provided for wholesale and retail.  It is being reiterated that the licence  fees are 
administrative, which currently amounts to approximately US$20 per year.  With regards to the 
apparent dis criminatory aspect, please refer to the above responses.  WT/ACC/SYC/55  
 
- 25 - 
 
  Question 45 
 In addition, if the current exchange rate for the Seychelles Rupee is between SR11 
and SR12 to the US$1.00 , the cost of the fee for each category will be US$100, not 
US$20.  If this is accurate, please correct the text.  
Answer : 
Seychelles would like to clarify that the fee is for a five -year period .  Therefore,  US$100 sh ould be 
divided by five, i.e. US$20 per year .  
Question 46 
Paragraph  85 of WT/ACC/SPEC/SY C/6:  A Member  is confused by the reference in this 
paragraph (also in Paragraphs  80 and 86 and the response to Question  22) to Article 
VIII of the GATT of 1994 , e.g., "Seychelles' licensing system was neither designed, nor 
acted to impede the right to imp ort 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, safety, administrative and statistical purposes."  
 Article VIII deals with fees and charges levied in con nection with importation and 
exportation, not licensing.  Please review the purpose of this reference and clarify 
it in the text of the DWPR  in all three paragraphs . 
Answer : 
The Government of Seychelles can confirm that it has reviewed the reference and co rrected the 
revised DWPR to read:  
"[…] that the business activity licensing system was administered for the purpose of 
ensuring national security, product safety, the protection of human, animal and plant life or 
health, as well as for, administrative and statistical purposes, in accordance with applicable 
WTO rules."  
Question 47 
Paragraph  90 of WT/ACC/SPEC/SYC/6  states, "that a business activity licence for 
importation could be granted in isolation of a business activity licence for distrib ution, in 
accordance with the Schedule of the "Licences (Trade) Regulations 2012" (notified in 
WT/ACC/SYC/34).  He also reaffirmed that the business activity licence requirement 
only applied to entities physically present (established) in Seychelles, and d id not apply 
to those outside Seychelles engaged in importation."  
 Please specify in this paragraph or elsewhere in this section the terms under which 
a natural or legal person  not physically present  in Seychelles could import or 
export, e.g., what, if any,  sort of registration (e.g., commercial registration or for 
taxes) or business activity licence  would be necessary only for importation or 
exportation?  
Answer : 
The Government of Seychelles can confirm that the necessary amendments have been made in 
the revised DWPR  and read, as follows:  
"[…] importers of record, required no business activity licensing for importation and were not 
required to register.  Instead  importers of record were only liable to taxes (including internal 
taxes), and the charges incurred  at the point of entry."  WT/ACC/SYC/55  
 
- 26 - 
 
  Question 48 
 Please confirm whether a natural or legal person not physically present in 
Seychelles and listed as the importer of record for imported goods would still need 
a business activity licence  for distribution . 
Answer : 
The Government of Seychelles can confirm that any person distributing in Seychelles is obligated 
to have a business activity licence , either wholesale or retail. There is no business activity licence  
called distribution.  In order to distribute ( either through retail or wholesale), physical presence is 
necessary.  
Question 49 
Paragraph  98 of WT/ACC/SPEC/SYC/6 :  The draft commitment  in this paragraph needs 
amendment to state more clearly the scope of trading rights in Seychelles.     
 Based on the description in Paragraph  84, a Member  believe s that the suggested 
additional language should be moved up in the commitment to clarify that the 
following statement refers only to individuals and firms not located in Seychelles.   
 In addition, the Member  suggest s removing the list of specific WTO obligations in 
the commitment as unnecessary, as well as in some cases duplicative (fees and 
charges in Article VIII) and of questionable relevance to trading rights (TRIPS and 
GATS).   
It suggest s the following edits to paragraph  98: 
98.  The representative of Seychelles confirmed that 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 r ecord 
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 oblig ations., 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 -discr etionary manner 
from the date of accession, and that for natural or legal persons not 
established in Seychelles  any requirements for commercial registration or 
application for the right to import or to export would be for Customs 
purposes only, would not r equire investment in Seychelles nor confer the 
right to distribute in Seychelles  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 th ese 
commitments.]  
Answer : 
The Government of Seychelles agrees to the proposed changes and can confirm that the necessary 
amendments have been made in the commitment paragraph in the DWPR : 
 
"The representative of Seychelles confirmed that from the date of a ccession, 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 WT/ACC/SYC/55  
 
- 27 - 
 
  and non -discretionary manner from the date of accession, and that for natural or legal 
persons not established in Seychelles  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 in Seychelles , and 
would not const itute a barrier to trade.  The Working Party took note of these 
commitments."  
 
A. IMPORT REGULATION  
- Ordinary Customs Duties  
Question 50 
Paragraph  100:  Please provi de information for the DWPR  text on:  
 The current average applied tariff level for (a) agricultural and (b) non -agricultural 
tariff lines in Seychelles' applied tariff schedule.  
 
Answer : 
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 
Simple Average MFN  Applied Tariff  
Total 6.4 
AG 7.8 
NON Ag  6.2 
 
The Government of Seychelles  confirms that the necessary amendments will be made in the 
DWPR.  
 
Question 51 
 The average level for (a) agricultural and (b) non -agricultural tariff lines in the 
COMESA CET schedule that Seychelles intends to adopt.  
Answer : 
The Government of Seychelles can confirm that the table below has been reproduced in the section 
on "Ordinary customs duties"  (as Table 4b) . 
Category  Number of tariff 
lines to be 
adopted  Number of tariff 
lines NOT to be 
adopted  Percentage Not 
adopted  Total tariff lines  
 
Raw material and 
Capital  2080 2 0% 2082 
Intermediate 
products  1284 361 28% 1645 
Final products  1302 247 19% 1549 
 4666  610 13%  5276  
Question 52 
Please provide a brief descriptive paragraph in this section of the report indicating 
Seychelles' intent to accede to the COMESA CU and an approximate timeframe for 
adopting the COMESA rates.  WT/ACC/SYC/55  
 
- 28 - 
 
  Answer : 
The Government of Seychelles can confirm that brief descriptive paragraph s have been 
incorporated into the "Trade Agreements" and the "Ordinary c ustoms duties" sections.    
The Government of Seychelles can inform WTO Members that  the COMESA CU was scheduled to 
become operational by January 2015.  Once the COMESA CU became operational, Seychelles 
would be obliged to apply the COMESA CET.  
- Other Dut ies and Charges  
Question 53 
Paragrah s 109 – 111 and the response to Question  36:  A Member  thank s Seychelles for 
its commitment to bind "other duties and charges" at zero  in its WTO consolidated 
goods  schedule and the statement that these char ges have already been removed.  
 Did Seychelles' incorporate its current "other duties and charges" on imports into 
its applied tariff rates?  
Answer : 
 
The Government of Seychelles can confirm that only levies on po ultry meat would be incorporated 
into the bound tariff rates, which would be applied to the extent permissible by the final bound 
rate.  All other ODCs had to be converted into internal taxes.  
- Tariff quotas, tariff exemptions  
Question 54 
Paragraph  113:  a Member  appreciate s the additional information on tariff exemptions 
provided in the response to Question  54 and seek its incorporation in this paragraph to 
provide a more detailed description  of tariff exemptions granted as customs policy.  
Answer : 
The Government of Seychelles has incorporated the following language in the revised DWPR:  
"The representative of Seychelles stated that certain categories of imported goods were 
exempted from the cus toms duty (i.e. import tariffs), pursuant to Part XV of the "Trades Tax 
Regulations 1997".  These exemptions applied to:  
 goods for use by the 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 impo rts; 
 deposit and refund of deposit;  
 interpretation;  
 passengers' baggage;  
 visitors baggage;  
 further concessions in case of passengers changing residence;  
 goods imported under agreements with the Government;  
 temporary importation of vehicles and spare parts;  
 goods exempted in the national interest and for export;  WT/ACC/SYC/55  
 
- 29 - 
 
   exemption in respect of payments received by an insurer and other 
miscellaneous  exemptions; and  
 services exempted in the National interest. " 
 
Question 55 
 Please indicate if the follow ing are also exempt from tariffs, and if so under what 
legal authority:  
o on imports from airport duty free shops;  
o on educational aid;  
o on goods imported for disaster relief;  
o on damaged goods;  and  
o on currency and securities.  
Answer : 
The Government of Sey chelles confirms that w ith regards to "imports from airport duty free 
shops" , this is provided for under Regulations 235 of Trade Tax Regulations 1997 , as part of the 
passenger baggage allowance.  
Seychelles further confirms that the following items below a re not exempt ed from tariffs:  
o on educational aid;  
o on goods imported for disaster relief;  
o on damaged goods;  and  
o on currency and securities.  
Question 56 
Paragraph  113:  Please incorporate the last sentence from paragraph  200 in this 
parag raph (and delete it from paragraph  200), as follows:  
113.  The representative of Seychelles stated that certain categories of 
imported goods were exempt from the customs duty (i.e. import tariffs), 
pursuant to Part XV of the "Trades Tax Regulations 1997".  These goods are 
listed in Table xx in this report .  [new information from the response to 
Question  54] 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", and to clarify whether such 
exemptions were limited to imports made under Government  authorization.  
Answer : 
The Government of Seychelles is in agreement with the proposal and has made the necessary 
changes in the  revised  DWPR.  
Question 57 
Paragraph  115:  The commitment paragraph refers only to "changes" in the application 
of TRQs or tariff exemptions and application in "a transparent and consultative manner."   
 A Member  seek s a commitment confirming application of t he measures after 
accession in full conformity with WTO provisions.  Thus it suggest s the following 
amendments to the commitment text to make it clearer.  
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  all tariff quotas and tariff 
exemptions applied to imports  in Seychelles would be undertaken in a 
transparent and consultative manner and . He also confirmed t hat any WT/ACC/SYC/55  
 
- 30 - 
 
  import 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 Import Licensing Procedures , the 
Agreement on TRIMS,  and the Agreem ent on Agriculture.  The Working 
Party took note of these commitments.]  
Answer : 
The Government of Seychelles accepts the proposed changes, and has incorporated the agreed 
changes in the revised DWPR . 
- Fees or charges for services rendered  
Question 58 
A Member  would appreciate a more detailed description in this section of the fees 
charged for customs processing and other customs formalities.   
 The Member  appreciate s the comprehensive list  provided in Table 5 of Annex 2, 
but if that is all the information that will be provided on this subject in the DWPR , 
it suggest s that the chart be moved to the section itself.  
Answer : 
The Government of Seychelles takes note of the request and  confirms th at it has moved 
"Table  5.4(b) – Customs Fees " to the chapter in the revised DWPR.  
Question 59 
 A Member  also would appreciate Seychelles description, in the text of the DWPR , of 
the nature of the fees and charges and why they are applied, an d information on 
how Seychelles ensures that these fees are related to the cost of t he service they 
are levied for.  
Answer : 
The Government of Seychelles can confirm  that the fees and charges as expressed are applied for 
specific services that are provided and that the rates applicable reflect the cost of the resources 
required to provide that service.  
The necessary amendments have been made in the  text of the revised  DWPR.  
Question 60 
Paragraph  118:  Please change "in particular" to "includ ing."  
Answer : 
The Government of Seychelles accepts the proposal  and co nfirms that the relevant change  has 
been made in the revised DWPR.  
- Application of internal taxes to imports  
Question 61 
 How is the VAT applied to Seychelles' fishery catch?  
 WT/ACC/SYC/55  
 
- 31 - 
 
  Answer : 
The Government of Seychelles can confirm that as indicated in Table 10 of Annex 2 of the DWPR, 
unprocessed fish is exempted from VAT.  This applies to both imports and local catches as p er the 
VAT Act 2010.  
 
Question 62 
 If so, at wha t point of processing or sale?  
Answer : 
The Government of Seychelles can confirm that unprocessed fish is exempted from VAT.  However, 
processed (either preserved or precooked) fish products are  liable to VAT. This applies at the point 
of sale and at the point of importation.  
Question 63 
Paragraph  119:   
 Why have the products listed in Annex 4 of SYC/44 been exempted from the 
application of the VAT?   
Answer : 
The Government of Seychelles can confirm that the list (also contained in the DWPR, i.e. Table 10 
of Annex 2) reflects the internal policy decision of the Government. When drawing up the policies, 
environmental, consumer welfare, cultural, educational, medical and  other simila r considerations 
were taken into account.  
 
Question 64 
 Are all these exemptions applied to imports at time of importation as well as to 
similar domestic products?   
Answer : 
The Government of Seychelles can confirm that there is no discrimi natory treatment between local 
production and imports (i.e. the VAT exemption list applies to both imports and local production)  
 
Question 65 
 Please incorporate Annex 4 in a table appended to the DWPR . 
Answer : 
The Government of Seychelles c an confirm that the table had been incorporated already  as 
Table  10 of Annex 2 in the  DWPR ( WT/ACC/SPEC/ SYC/6). However, the Table has been  updated , 
in line with  the amended Value Added Tax (Amendment of Schedules) Regulations of 2014.  
Question 66 
Paragraph  122:   
 Please indicate the US$ or Euro value of the VAT threshold in the DWPR  text.  WT/ACC/SYC/55  
 
- 32 - 
 
  Answer : 
The Government of Seychelles confirms that the SR5,000,000 on annual turnover is  equivalent to 
US$420,168.00 (based on average exchange rate as of  January 2014) on annual turnover and that 
the necessary amendment have been made in DWPR.  
- Quantitative import restrictions, including prohibitions, quotas and licensing 
systems  
Question 67 
Paragraph  129 states 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 i n question were banned by relevant international 
conventions or protocols such as the Convention on International Trade in Endangered 
Species (CITES) .. .".  In addition, para graph s 129 and 133 indicate that palm plants and 
certain hides and skins are banne d from importation based on the provisions of this 
Convention.  The ban on palms is characterized as "temporary" and in order to protect 
biodiversity, and the ban on importation of hides, skins and fur skins is a "precautionary 
measure" to address the pote ntial danger of disease.  However, in the responses to 
questions 76 and 77, Seychelles states that neither ban is justified by the provisions of 
CITES, but rather is based on decisions by the Government of Seychelles.   
 Please provide updated information o n the justification for the measures applied to 
imports in these two areas, and how Seychelles intends to bring its regime into 
conformity with WTO provisions for such imports , e.g., the Agreements on TBT and 
SPS. 
o Specifically, the palm ban is intended to promote "biodiversity" by preventing 
introduction of diseases in palm plants from abroad to those in Seychelles, 
characterized as having "practically no resistance to disease."   
 Has Seychelles considered a quarantine or disease -free certification 
system a s less trade restrictive ?   
 
Answer : 
The Government of Seychelles  confirm that it recognizes pest and disease free areas and pest and 
disease free production sites in its risk analysis process and consequently applies related 
international standards.  Base d on the risk analysis the existing measures will be reviewed and 
new measures will be applied to reflect the outcome of the risk analysis.  
 
On the basis of the above answer, Seychelles can confirm that all SPS related products as 
indicated in Table 7 (a)  of Annex 2 of the DWPR, will be removed and placed on the restricted list.  
The change will be effected through the revised Customs Management (Prohibited and Restricted) 
Regulations to be enacted by end of May 2014.  
 
Question 68 
 If importe d palms could be determined to be free of disease, would 
they still be banned?   
Answer : 
The Government of Seychelles can confirm that based on the legislative review  of the  SPS related 
legislations (i.e.  Animal and plant Bio-Security Act 2014  as enacted by the National Assembly on 
15 April 2014 ; and its implementing regulations  to be enacted by July 2014 ), such products will 
not be banned if they are determined to be free of diseases.  WT/ACC/SYC/55  
 
- 33 - 
 
  Question 69 
 Wouldn't the importation of disease -free ad ditional species promote 
biodiversity?   
Answer : 
The Government of Seychelles can confirm that the reference is with regards to "protecting 
biodiversity " and not "promoting biodiversity ". 
o The raw and uncured hides, skins and fur skins are banned to "to pre vent the 
introduction and spread of foot and mouth disease, khapra beetle and ticks, 
and other foreign organisms."  
 Has Seychelles considered less trade restrictive methods (e.g., 
fumigation, dipping, or cold treatment to kill insects and such) of 
ensuring the imports do not carry disease -baring foreign organisms ?   
 
Answer : 
The Government of Seychelles can confirm that it is currently reviewing all of its measures in 
relation to SPS and appropriate import conditions will be applied commensurate to the SPS r isks 
posed by the imported good. It is to be noted that Seychelles currently does not have most of the 
OIE listed diseases which may enter though this pathway.  
 
On the basis of the above answer, Seychelles can confirm that all SPS related products as 
indicated in Table 7 (a) of Annex 2 of the DWPR, will be removed and placed on the restricted list . 
The change will be effected through the revised Customs Management (Prohibited and Restricted) 
Regulations to be enacted by end of May 2014.  
 
Question 70 
 If the imported hides, skins, and fur skin could be determined to be free 
of disease -baring pests, would they still be banned?   
Answer : 
The Government of Seychelles can confirm that based on the legislative review, such products will 
restricted and entry would be determined based on risk analysis.  The change will be effected 
through the revised Customs Management (Prohibited and Restricted) Regulations to be enacted 
by end of May 2014.  
Question 71 
 Please describe the domestic Seyc helles' industry for curing raw hides, 
skins and fur skins.  
Answer : 
The Government of Seychelles can confirm that it currently does not have an industry for curing 
raw hides, skins and fur skins.  
Question 72 
Paragraphs  135 and 136 both refe r to the bans on imports of palms and raw and 
uncured hides and skins as "temporary."  
 Is there a notional timeframe for finding a less trade restrictive method of 
managing the disease potential for these imports?  If so, please elaborate.  
Answer : 
The Gover nment of Seychelles can confirm that these measures are being reviewed and the 
importation of these products will be controlled under the Restricted List instead of the Prohibited WT/ACC/SYC/55  
 
- 34 - 
 
  list, when the draft revised Customs Management (Prohibited and Restricted) Regulations is 
enacted  by end of May 2014.   
Question 73 
Paragraph  143 states that, "While importers required one import licence per category of 
restricted goods, (and a business activity licence, if the goods were destined for 
commercial pu rposes), domestic producers required only a SLA business activity licence.   
 Why, if the licence  is necessary for health, safety, or national security reasons, 
would Seychelles exempt domestic manufacturers from the requirement?  
 If the licence  is necessary  for any other reasons, please provide specific 
justification why a domestic producer would not be considered an importer for the 
purposes of restricted goods?  
Answer : 
The Government of Seychelles confirm s that food items on the restricted list are control led, 
regardless as to whether they are  imported or locally manufactured. In both cases health 
certificates are necessary to allow distribution to the local market. In the case of local 
manufacturers, the health certificate is issued after inspection of the  premises has been 
conducted. The inspections are made on a regular basis.  
Please note that this has been elaborated in the revised DWPR text.  
Question 74 
Table 7(b):  Please add a column to Table 7(b) with Seychelles' reason for these 
prod ucts inclusion in the restricted imports list, e.g., as was done for Table 7(a).  
Answer : 
The Government of Seychelles  confirm s that Table 7(b) has been amended in the revised DWPR as 
per the table below.  
APPROVAL 
AUTHORITY  GOODS  HS CODE  DESCRIPTION OF GOOD S REASONS  
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.  Environment/ 
Conservation  
 Furskins, Hides 
and Skins of 
Anima ls 
 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  
 All Palm Plants  
  All Palm plants covered under the 
Plant Protection (Aleuro trochelus 
Atratus) Regulations, 2007.  
(S.I. 17 of 2007)  Environment/ 
Conservation  
 Wood treated 
and untreated  
 4401.1000  Fuel wood.  Environment/ 
Conservation  4401.2100 to  
4401.2200  Wood in chips or particles.  
 
4403.1000 to  
4403.2000  Wood in the ro ugh, 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, w hether or not WT/ACC/SYC/55  
 
- 35 - 
 
  APPROVAL 
AUTHORITY  GOODS  HS CODE  DESCRIPTION OF GOOD S REASONS  
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 ot her 
vegetables material (Except Coconut 
Fibers).  Environment/ 
Conservation  
 Edible 
Vegetables  
 0701.1000  
to 
0709.9090  Edible vegetables and certain roots 
and tubers (Excluding Heading 07.10 
to 07.13).  Plant, and 
Human 
health.  
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, avocadoes, 
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 melo ns and papayas, apples, 
pears and quinces, apricots, 
cherries, peaches (including 
nectarines), plums and soles, 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, chilled or frozen. Edible offal 
of bovine animals, swine, sheep, 
goats, horses, asses, mules or 
hinnies , fresh, chi lled 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, chilled, frozen, salted in brine, 
dried or smoked.  Animal and 
Human 
health.  
 Fish and 
crustaceans, 
mollusc and 
other aquatic 
invertebrates, 
fresh, frozen or 
chilled  0301.1000 to  
0304.9900  Fish live, fresh or chilled and fish 
products.  Animal and 
Human 
health.  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 fertilizers, 
whether or not mixed together or 
chemically treated; fertilizers Environment 
protection  WT/ACC/SYC/55  
 
- 36 - 
 
  APPROVAL 
AUTHORITY  GOODS  HS CODE  DESCRIPTION OF GOOD S REASONS  
 produced by the mixing or chemical 
treatment of animal or vegetable 
products.  
Mineral or chemical fertilizers, 
nitrogenous.  
Mineral or ch emical fertilizers, 
phosphatic.  
Mineral or chemical fertilizers, 
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 simil ar 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; animal p roducts.  
 Animal and 
Human health  
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 brist les or hair.  
Gut bladders and stomach of 
animals (other than fish) whole and 
pieces thereof, 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 feathe rs (whether or not 
with trimmed edges) and down, not 
further worked than cleaned, 
disinfected or treated for 
preservation, powder and waste of 
feathers or parts of feathers.  
0506.1000 to  
0506.9000  Bones and horn -cores unworked, 
defatted, simply prepare d (but not 
cut to shape), treated with acid or 
degelatinised; powder and waste of 
these products.  Animal and 
Human health  
0508.0000 to  
0511.9990  Coral and similar materials, 
unworked or simply prepared but 
not otherwise worked; shells of 
molluscs, crust aceans 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 Animal and 
Human health  WT/ACC/SYC/55  
 
- 37 - 
 
  APPROVAL 
AUTHORITY  GOODS  HS CODE  DESCRIPTION OF GOOD S REASONS  
specified or included; dead animals 
of chapter 1 or 3, unfit for human 
consumption.  
MINISTRY 
RESPONSIBLE FOR 
ENVIR ONMENT 
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.  Conservation  
9601.1000 to 
9601.9000  Worked ivory, bone, tortoise -shell, 
horn, antlers, 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  
 
 3923.2110 to  
3923.2990  Sacks and bags (including cones) of 
polymers of ethylene; polybags of 
the type used in primary industries 
and of other pla stics. 
Vest type plastic bags made of less 
than 30 microns.  Environment 
Protection 
(Prohibition of 
plastic carrier 
bags) 
Regulations, 
2008 
 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 products 
excluding heading 28.44.  Environment 
Protection  
MINISTRY 
RESPONSIBLE FOR 
ENVIRONMENT 
AND ENERGY AND 
MINISTRY OF 
HEALTH  Dangerous 
Chemicals a nd 
Precursor 
Chemicals  
 29.01 to  
29.42  
 Organic Chemicals.  Environment 
Protection  
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 m inerals, these oils 
being the basic constituents of the 
preparations; waste oils.  
These Include: Aviation Spirit 
(Avgas), Motor spirits (gasoline, 
mogas, MSP); Kerosene, type jet 
fuel, illuminating kerosene (IK) and 
Fuel oil (furnace oil).   
 
Socio -
Economic   
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.  Human health 
/ Socio -
Economic  Tobacco  2401.1000 to  
2403.9900  Tobacco an d 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 vehicles or 
vehicles for which permission has 
been granted to be used off road.  Public safety  WT/ACC/SYC/55  
 
- 38 - 
 
  APPROVAL 
AUTHORITY  GOODS  HS CODE  DESCRIPTION OF GOOD S REASONS  
 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 use d off road.  Environment 
Protection  
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 semi 
diesel engines) 
of kind used for 
the propulsion 
of vehicles of 
chapter 87  
 
 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 work s trucks fitted with lifting 
or handling equipment.  Public safety  
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 
tramwa y 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.  
8708.9910  Bodies – Nose cuts, front cuts, rear 
cuts and quarter panels of vehicles 
of headings no.87.02 t o 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 engines 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.  Public safety  
 
8408.9000  
 Other Engines diesel or semi -diesel  
Hybrid Vehicles of chapter 87.  
 
8703.9011 to  
87039049  Electric cars, and cars using 
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 products; 
pyrophoric alloys; certain 
combustible preparations (excluding 
matches), fireworks and signal 
flares.  National 
Security  
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.  WT/ACC/SYC/55  
 
- 39 - 
 
  APPROVAL 
AUTHORITY  GOODS  HS CODE  DESCRIPTION OF GOOD S REASONS  
MINISTRY 
RESPONSIBLE FOR 
HEALTH  
 
 
 
 Pharmaceutical 
and Veterinary 
products  3001.2000 to  
3004.5000  Pharmaceutical products (example 
gland and organs, human blo od; 
animal blood), and parts of 
medicaments.  Human health  
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 Tal kie/Land Mobile (hand -
held or fixed);  National 
Security  
8525.6000  
 Satellite mobile equipment - 
IRIDIUM, GLOBALSTAR, THURAYA, 
INMARSAT, etc.;  
Amateur Radio;  
Fixed Broadband Wireless Access, 
except for the following European 
standards from the Europe an 
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/comme rcial) 
- receive only;  
VSAT (very small aperture terminal) 
- transmit and receive;  
Police radar detector.  
Communication jamming equipment.  
8526.1000  
 Aeronautical radios (hand held and 
fixed);  
Radio broadcasting (transmission) 
equipment (AM, FM, TV, e tc.); 
Equipment for fixed services;  
Citizen Band (CB) radios.  
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.  Public safety  
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 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.  Fire safety  
8544.4200 to 
8544.6000  PVC insulated flexible cables (cords) 
should be in accordance to British 
Standard BS 6500 or IEC Standard 
60227.  WT/ACC/SYC/55  
 
- 40 - 
 
  APPROVAL 
AUTHORITY  GOODS  HS CODE  DESCRIPTION OF GOOD S REASONS  
domestic, office 
and similar 
environments  
MINISTRY 
RESPONSIBLE FOR 
LAND USE AND 
HABITAT  Prefabricated 
Building  9406.0000  
 Prefabricated buildings.  
 Public safety  
SEYCHELLES CIVIL 
AVIATION 
AUTHORITY  Aircrafts  8801.1000 to  
8802.6000  Balloons and dirigibles; gliders, h ang 
gliders and other non -powered 
aircraft.  
Other aircraft (for example, 
helicopters, aeroplanes); spacecraft 
(including satellite); and spacecraft 
launch vehicles.  Public safety  
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.  Public safety  
8901.2000  Tanker.  
8901.3000  Refrigerated vessels, other than 
those of subheading 8901.20.  
8901.9000  
 Other vesse ls 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 exclude Kayak and 
Canoes).  
8903.9990  Other boats and vessels not 
elsewhere specified.  
 
Question 75 
Paragraph  145 states that, "domestic production was subject t o frequent internal 
controls and sanitary inspections, which were based on the same parameters, which 
were considered when issuing import licenses."   
 Such "internal controls and sanitary inspections" are normally focused on 
production . 
o Are there special p rocedures to ensure that the technical requirements 
associated with the import licensing are met?     
Answer : 
The Government of Seychelles  confirm s that, given that SPS measures related to animal and plant 
health are applied for animal and plant pests and diseases that are not present in Seychelles, the 
measures applied for local production is different to those applied to imports of like products. 
For example Phytos anitary measures applied for the import of fruit fly host commodities from 
areas where B.  Invadens  is present are not necessarily applied for local production given that 
Seychelles is free from B. Invadens.  
 
The above clarification has been inserted in the revised DWPR under the section on "Quantitative 
import restrictions, including prohibitions , quotas and licensing systems " under sub -section 
"licensing systems ". 
 WT/ACC/SYC/55  
 
- 41 - 
 
  Question 76 
o If so, could Seychelles please document this for us?  
Answer : 
Please see answer above.  
Question 77 
 In addition, if domestic producers that a re importers are not required to provide 
the same level of documentation as required for an importer's request, this would 
appear to be discrimination against the imports that require a licence . There have 
been dispute settlement rulings in the GATT and WT O that do not accept parallel 
similar requirements in addressing the "no less favourable" standard for national 
treatment.   
o Please indicate why Seychelles makes this distinction, i.e., why do some 
importers need a licence  and others (e.g., do mestic manufa cturers who 
import)  do not ? 
Answer : 
The Government of Seychelles  confirm s that in accordance with the Trade Tax 
(Imports)(Prohibited and Restricted Goods) Regulations 2009,  importation of products  listed under 
the restricted section require import licence  regardless of who is importing the products i.e. 
domestic manufacturers  or other importers.   
 
Question 78 
o Please indicate in the text how the new Customs Management Regulations 
(2013) will reform the import licensing system to address this  deficiency.  
Answer : 
As indicated in the answer above, in accordance with Trade Tax (Imports)  (Prohibited and 
Restricted Goods) Regulations 2009, the same licensing requirement applies to domestic producers 
importing products as well as to all other import ers.  
Question 79 
Paragraph  148 states that, "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)."  
 If the SPS certificate holders are also domestic producers (e.g., food or other 
processors), do they require a licence?  
 If not, why would import licensing be necessary for, e.g., frozen meat cuts by 
distributors or restaurants, but not for meat imported by a domestic processor?  
Answer : 
The Government of Seychelles confirms that it requires an exporting country to issue a sanitary or 
phytosanitary certificate  attesting that the product has met the conditions of the import licence . 
 
Seychelles recognizes sanitary or phytosanitary certificates issued for relevant products in 
compliance with Seychelles standards, which are based on relevant international standard s (OIE or 
IPPC) where such certificate may be required.  WT/ACC/SYC/55  
 
- 42 - 
 
   
A product that may be accompanied by a phytosanitary or sanitary certificate where such an 
import licence  is not required by Seychelles, the certificate has no effect on the entry of the 
product into  Seychelles.    
 
Seychelles confirms that products on the restricted list dealing with imports, applies to all 
importers (be it manufacturers) regardless of the end use of the product imported.  
 
The Government of Seychelles has included the following respo nse in the revised DWPR:  
 
"[…]import licenses required for the goods listed in Tables 7  were non -automatic.  He noted 
that applications had to be made prior to importation, not prior to clearance, in line with 
Article 2(a)(iii) of the WTO Agreement on Impo rt Licensing Procedures.  In  response to a 
specific question, he noted that importers and domestic producers (regardless, whether they 
held SPS certificates or not) were not automatically granted an import licence, but had to 
apply for an import licence se parately (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). " 
 
Question 80 
Paragraph  150 states that, "An import licence for pha rmaceutical products was required 
for imports destined for both commercial and private purposes."  
 Do hospitals and clinics require an import licence  for pharmaceutical products, or 
are they considered "domestic producers?"  
Answer : 
The Government of Seychel les confirm s that, hospitals and clinics are not engaged in production of 
pharmaceutical products; however they are required to obtain an import licence  when importing 
pharmaceutical products.  
 
Question 81 
 Are veterinary pharmaceuticals sub ject to import licensing?  If so, would a poultry 
production and processing facility qualify as a "domestic producer" and be able to 
avoid requesting an import licence ? 
Answer : 
The Government of Seychelles  confirm s that anyone importing restricted items (s uch as veterinary 
pharmaceuticals) is required by the "Trades Tax (Imports) (Prohibited and Restricted Goods) 
Regulations, 2009 " to obtain an import licence  irrelevant of its purpose.  
 
Question 82 
A Member  suggest s that Seychelles redraft a nd reorganize the section  on quantitative 
restr ictions and licensing (permits), taking account of the Member 's drafting proposals.  
Answer : 
The Government of Seychelles  confirm s that it has incorporated the proposed changes  in the 
revised DWPR . 
Question 83 
Please provide information on the new regime on licensing (import permit) 
requirements planned for implementation.   
 How will the system work when the new legislation is in effect?    WT/ACC/SYC/55  
 
- 43 - 
 
  Answer : 
The Government of Seychelles  confirm s that the existing lice nsing regime will be maintained.  
However , the products  listed below that were previously on the prohibited list will be reviewed and 
moved to the restricted list in order to provide for a less trade restrictive regime.  
These products are as f ollows:  
 SPS related products (hides and fur skins and palm plants)  
 Second  hand vehicles  
 Left-hand drive vehicles  
 Automotive bodies  
 Camouflage clothing  
Question 84 
 Please provide a revised Questionnaire on import licensing requirements that  
reports on the provisions of the new system to be implemented.  
Answer : 
The Government of Seychelles confirms that t he Import Licensing Questionnaire has been revised 
to reflect the amended system. It has been submitted to the Working Party and notified in  
WT/ACC/SYC/ 14/Rev.2.   
- Customs valuation  
Question 85 
Paragraph  156, Paragraph  161, and WT/ACC/SYC/15 and SYC/15/Rev.1:  
 Seychelles has indicated that relevant regulations implementing the Customs 
Valuation  Agreement (CVA), including the Interpretative Notes are in "Customs 
Management (Valuation of Goods) Regulations, 2012", notified in 
WT/ACC/SYC/32, were supposed to come into effect by July 2013 or by March 
2014.  
o Have the regulations come into effect?  If not, what is the current projected 
date?  
Answer : 
The Government of Seychelles  confirm s that the Regulations have not yet come into effect;  
however, this will be  promulgated in May 2014.  
Question 86 
A Member  would appreciate a redrafted and reorganized section  on customs valuation, 
taking account of the Member 's drafting proposals.  
Answer : 
The Government of Seychelles  confirm s that it generally agrees to the proposed amendments and 
has incorporated these in the revised DWPR with minor modific ations.  
Question 87 
A Member has the following comments with respect to Seychelles' draft Customs 
Management (Valuation of Goods) Regulations (notified in WT/ACC/SYC/32).    WT/ACC/SYC/55  
 
- 44 - 
 
   Please confirm if there have been any changes to this draft.  
Answe r: 
The Government of Seychelles  confirm s that there has been only one change in this section of the 
revised draft , the Section dealing with "Information to be confidential " has been removed, given 
that the issue related to confidential information is alrea dy covered under Section 37 of the 
Customs Management Act 2011.  
Question 88 
Paragraph 4 of Seychelles' Customs Regulations (Version 1) implements Article 9 of the 
WTO Customs Valuation Agreement ("CVA") and states that "where the factors us ed to 
determine the customs value of goods are expressed in a currency other than that of the 
Seychelles, the rate of exchange to be applied shall be that duly established by the 
competent authorities of Seychelles, in effect at the time of importation."    
 Please clarify what competent authority in Seychelles will establish the rate of 
exchange referenced in this paragraph.  
Answer : 
The Government of Seychelles  confirm s that the Seychelles Revenue Commission is the Competent 
Authority and the rate of exchang e is established based on the daily indicative rates as published 
by the Central Bank of Seychelles.  
Question 89 
Paragraph 5 of Seychelles' Customs Regulations (Version 1) states that "by way of 
derogation from these Regulations, the custom s value of perishable goods usually 
delivered on consignment may, at the request of the declarant, be determined under 
simplified rules drawn up by the Assistant Commissioner of Customs."    
 Please note that the CVA establishes the basis for valuation of go ods for customs 
purposes, and its provisions apply to all imported goods (regardless of whether 
such goods are perishable or not).   Therefore, please clarify the legal basis for 
establishing "separate simplified rules" for valuing the perishable goods.    
Answer : 
The Government of Seychelles  confirm s that in the updated Draft Customs Management (Valuation 
of Goods) Regulations  this provision has been deleted.  
Question 90 
o What would these simplified rules entail?    
 
Answer : 
 
The Government of Seychelles  confirm s that given the above response, this is no longer 
applicable.  
 
Question 91 
o Please identify wh ere such rules can be located.  
Answer : 
The Government of Seychelles  confirm s that given the above response, this is no longer 
applicable.  WT/ACC/SYC/55  
 
- 45 - 
 
  Question 92 
Section 9 of Seychelles' Customs Regulations (Version 2) implements Article 10 of the 
CVA and stated that all confidential information shall not be disclosed without the 
specific permission of the person or government providing such information, "except to 
the extent that it may be exchanged with other public authorities for the purposes of 
cooperation or may be required to be disclosed in the context of judicial proceedings."    
 Please specify the other public authoriti es in Seychelles to which the confidential 
information in question can be disclosed and for what purposes.  
Answer : 
The Government of Seychelles  confirm s that the confiden tial information in question could  be 
disclosed to public authorities such as Seychell es' National Bureau of Statistics and the Judiciary; 
for statistical purposes  or it may be  disclosed in the context of judicial proceedings.  
Question 93 
With respect to Sections 12 -18 (Appeals) of Seychelles' Customs Regulations 
(Version  2): 
o Please confirm that the reasons for the Commissioner's decision would also 
be provided to the appellant in writing (not just the final decision).    
Answer : 
The Government of Seychelles confirms that the reasons for the Commissioner 's decision would be 
provided to the appellant in writing.  
Question 94 
o Additionally, please confirm the right of appeal without penalty and whether 
the appellant will be provided (or be informed) of the rights of further appeal 
in accordance with Article 11 of th e CVA.  
Answer : 
The Government of Seychelles  confirm s that the right of appeal is without penalty and the 
appellant will be provided (and be informed) of the right of further appeal in accordance with 
Article 11 of the CVA and in accordance with Section 32 of the Customs Management Act 2011.  
Question 95 
With respect to the implementation of Article 1.2(a) of the CVA:  
o Please identify where in Seychelles' legislation it states that "if the in the 
light of information provided by the importer or  otherwise, the customs 
administration has grounds for considering that the relationship influenced 
the price, it shall communicate its grounds to the importer and the importer 
shall be given a reasonable opportunity to respond."    
 
Answer : 
The Government of Seychelles  confirm s that Section 6 of the Draft Customs Management 
(Valuation of Goods ) Regulations 2014 makes provision for this.  
 WT/ACC/SYC/55  
 
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  Question 96 
o Would the communication of the grounds of denial be provided to the 
importer in writing?  
Answ er: 
The Government of Seychelles  confirm s that  communication would be conducted in writing.  
Question 97 
Please identify where in Seychelles' legislation Seychelles implemented Article 1.2(c) of 
the CVA.  
Answer : 
The Government of Seychelles  confirm s that the implementing regulations for Article 1.2(c) are in 
Section 6(3) of the Draft Customs Management (Valuation of Goods ) Regulations 2014.  
Question 98 
With respect to the implementation of Articles 2 and 3 of the CVA:  
o Please confirm that any adjustments that need to be made to take into 
account the differences attributable to commercial level and/or to quantity 
will be made on the basis of demonstrated evidence which clearly established 
the reasonableness and accuracy of the a djustment, whether the adjustment 
leads to an increase or decrease in the value.  
Answer : 
The Government of Seychelles  confirm s that adjustments have  been made to  the Draft Customs 
Management (Valu ation of Goods ) Regulations 2012  (notified in WT/ACC/SYC/32 ) to take into 
account Article 2 and 3 of the C ustoms Valuation Agreement . The updated Draft Customs 
Management (Valu ation of G oods) Regulations 2014 ( yet to be submitted, envisaged in May)  
contain  these necessary adjustments.  
o Please give the official citat ion of this in Seychelles legislation.  
Answer : 
Seychelles can confirm that this is provided for in Section 9 and 10 of Draft Customs Management 
(Valuation of Goods ) Regulations 2014.  
Question 99 
Please identify where in Seychelles' legislat ion Article 12 (Publication), Article 14 
(Interpretative Notes) and paragraph 7 of Annex III of the CVA are implemented.    
Answer : 
The Government of Seychelles can confirm that it has included the following response in the 
revised DWPR:  
"Article 12 of the Customs Valuation Agreement was fully reflected in Article 86(3) of the 
1993 Constitution.  Paragraph 7 of Annex III of the Customs Valuation Agreement was fully 
incorporated into Section  5 of the draft Customs Management (Valuation of Goods) 
Regulations 2 014.  Article 14 and Annex I (Interpretative Notes) of the Customs Valuation 
Agreement would be fully incorporated into the draft "Customs Management (Valuation of 
Goods) Regulations 2014".  This Regulation, when enacted in May 2014, would have as its WT/ACC/SYC/55  
 
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  Annex the "Annex I - Interpretative Notes of the Agreement on Implementation of Article VII 
of GATT 1994 (Customs Valuation Agreement)".  In addition, the Interpretative Notes would 
be posted on the SRC website ( http://www. src.gov.sc/ ).  He added that the SRC website 
would also contain links to Annexes II and III of the Customs Valuation Agreement. " 
Question 100 
 Seychelles' draft legislation does not appear to provide for sequential application 
of the methods  of appraisement under the CVA (this is the issue of implementing 
the General Introductory Commentary of the CVA), and there is no reference to 
transaction value being the primary method of appraisement.  
o Please identify where in Seychelles' legislation thi s WTO provision is 
authorized.  
Answer : 
The Government of Seychelles  confirm s that sequential application of the method of appraisement 
under CVA is covered by  the following sections of the Draft Cu stoms Management (Valuation of 
Goods) Regulations 2014:  
 
Section 5 – Price actually paid or payable  
Section 9 – Value of identical goods  
Section 10 – Value of similar goods  
Section 12 – Deductive Value  
Section 13 – Computed Value  
Section 14 – Fall–back Method  
Question 101 
With respect to the Interp retative Notes to the CVA, Article 14 states that notes at 
Annex I (as well as notes in Annexes II and III) form an integral part of the CVA, and 
the articles of the CVA are to be read and applied in conjunction with their respective 
notes.   Article 22 of the CVA obligates the members to ensure the conformity of their 
laws, regulations, and administrative procedures with the provisions of the CVA.    
o It is not sufficient for Seychelles to implement the Article 14 of the CVA 
simply by reference.  Please indic ate where the WTO CVA Interpretative 
Notes will be found in Seychelles' legislation.  
Answer : 
Please see answer to Question 99 . 
- Rules of origin  
Question 102 
A Member  would appreciate a redrafted and reorganize d section  on rules of origin , 
taking account of the Member 's proposals . 
Answer : 
The Government of Seychelles has taken note of the proposal and the same has been incorporated 
in the revise d DWPR with minor modification (i.e. references to Cotonou replaced by IEPA) . WT/ACC/SYC/55  
 
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  Question 103 
Paragraph  164:   
 Please confirm that approval for outgoing Certificates of Origin is granted upon 
application for a fee.  What office of the government provided the certificate?  
Answer : 
The Government of Seychelles  confirms that this is granted upon payment of a fee of SR100, 
which  equates to approximately US$9 (as listed under section "Fees and charges for services 
rendered " of WT/ACC/ SPEC/ SYC/6). The certificate  is issued by the Customs division of the 
Seychelles Reve nue Commission , in accordance with the Revenue Administration Act, 2009 
(notified in WT/ACC/SYC/35 ).  
- Other customs formalities  
Question 104 
Paragraph  169bis:  Please move the information on authent ication of customs 
documents from paragraph  153 to the text of this section, as follows:  
169bis:  In response to a specific question, the representative of Seychelles 
said that there was an authentication or legalization requirement of 
customs documents pr ior 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 further checking of the accuracy  and 
authenticity of the 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).   
Answer : 
The Government of Seychelles accepts the proposed change  and has reflected it in the revised 
DWPR . 
Question 105 
In addition , please add information to clarify in the text of paragraph  169bis as to 
whether the "authentication or legalization requirement of customs documen ts prior to 
customs clearance" was  
 for imports or for exports or for both;  
 
Answer : 
The Government of Seychelles  confirm s that the authentication or legalization requirement applies 
to both imports and exports; the DWPR will be amended accordingly.  
 
Quest ion 106 
 for imports, performed by consulates or other authenticating officials of 
Seychelles overseas ; and  
 
Answer : 
The Government of Seychelles  confirm s that  the Seychelles Revenue Commission through the 
Customs Division, has the sole autho rity for authenticat ing or legalizing customs documents prior 
to clearance.  WT/ACC/SYC/55  
 
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  Question 107 
 
 for imports, subject to a fee.  If so, please provide information on the fee 
charged.  
Answer : 
The Government of Seychelles confirm s that there is no fe e attached to the authentication or 
legalization of customs documents prior to customs clearance.  
- Preshipment inspection  
Question 108 
Paragraph  172:   
 Please change "in particular" to "including."  
 
Answer: 
The Government of Seychelles accepts the proposed changed and has reflected  it in the revised 
DWPR.  
Question 109 
 A Member suggested that the reference to the WTO Agreements on the 
Implementation of Article VI (Anti -dumping), Subsidies and Countervailing 
Measures, Safeguards, and Agriculture be removed from the commitment, as these 
Agreements are not likely to be relevant to the operations of a p re-shipment 
inspection firm.  
Answer :  
The Government of Seychelles accepts the proposal to re move the references to WTO Agreements 
as per the above mentioned. This has been  reflected in the revised DWPR.  
- Anti-dumping, countervailing duties, and safeguard regimes  
Question 110 
Paragraph  173:  Does Seychelles have any provisions  in its legislation, including but not 
limited to the Customs Management Act 2011, Draft Customs Management (Prohibited 
and Restricted Goods) Regulations, 2013, or any of the CMA Regulati ons, the Trades Tax 
Act 1992, or the Trades Tax Regulations 1997, that authorizes trade measures to protect 
domestic industries from unfair or excessive competition from imported goods ?  If so 
please describe them.  
Answer : 
The Government of Seychelles  reconfirmed in the revised DWPR:  
"[…]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. " WT/ACC/SYC/55  
 
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  Question 111 
Paragraph  174 contains a commitment on providing a Subsidies Notification that 
duplicates the one found in the section  on "Industrial Policy, including Subsidies."  
It should be eliminated from this paragraph, as follows:  
174.   The representative of Seychelles confirmed that Seychelles, from the date of 
accession, would not apply any anti -dumping, countervailing or safeg uard 
measures until it had implemented and notified appropriate laws. . . . 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 acco rdance 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 Measu res. The Working Party took note of these 
commitments.  
Answer : 
The Government of Seychelles accepts the above proposal and has reflected  it in the revised 
DWPR.  
B. EXPORT REGULATIONS  
- Customs tariffs, fees and charges fo r services rendered, application of internal 
taxes to exports  
- Export restrictions  
Question 112 
Paragraph  177 states that ", all goods destined for exports were , however, subject to an 
export permit requirement."  
 Please lay out the timeline contemplated by Seychelles for revising this system to 
focus on exports that require regulation, e.g., for health, safety, or other 
substantive (not statistical) reasons.  Is the October 2013 date for initiation of the 
new regime noted in paragraph  192 still accurate?  
Answer : 
The Government of Seychelles  confirm s that the legislative review had been  comp leted a nd that 
the enactment was  expected to by July 2014. The draft legislation s are currently with the Attorney 
General 's office for enactment.   Relevant updates have been incorporated into the revised DWPR.  
 
Question 113 
 What is the status of th e legislation to be enacted or amended to effect this 
revision, e.g., the amendments to the Export of Fisheries Product Act 1996, the 
Environment Protection Act 1995; the Public Health Act 1960, the Food Act 1987, 
and any others?  May the Working Party  see the amended legislation?  
Answer : 
The Government of Seychelles  confirm s that the review of the export permit requirement will not 
be done through amendments of Acts; however, it will be implemented through regulations under 
the respective Acts. These regul ations will be enacted by July 2014.  WT/ACC/SYC/55  
 
- 51 - 
 
  Question 114 
Paragraph  177 states that, "The export permit was issued free of charge ."  However, 
paragraph  188 states that "the fees char ged for services rendered for .. . renewal of 
export permits  was cu rrently being reviewed by the Seychelles Competent Authority 
(SCA).  A new regulation under the "Exports of Fisheries Products Act" would be drafted 
to contain the revised list of fees."  
 Please clarify, and unify in paragraph  177, the information that whil e an export 
permit is not subject to fees, that its renewal may be.  If this is correct, why is a 
fee charged for renewal?  
Answer :  
 
The Government of Seychelles  confirm s that the export permit is issued free of charge, it is only 
the health certificate  (which is an SPS certificate for exports) that has a fee applied to it.  
Question 115 
 What is the value of the fee for export permit renewal?  
Answer : 
The Government of Seychelles  confirm s that there is no fee applicable to export permit issuanc e 
and renewal. The DWPR has been rectified accordingly.  
Question 116 
Paragraph  181:  A Member  thank s Seychelles' for the initial estimate of the products 
that would require non -automatic licensing if the current system was made more 
selectiv e.   
 Has this list evolved/expanded?  If so, please list  other goods being 
considered.  
Answer : 
The Government of Seychelles  confirm s that there have been no amendments to the list provided.  
- Export subsidies  
Question 117 
Paragraph  195 states that, "Some Members noted that Seychelles' "Agriculture and 
Fisheries Incentives Act" (AFIA 2005) (notified in WT/ACC/SYC/9/Add.1) provided for 
subsidies other than tariff exemptions that were contingent upon export perfo rmance 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 promotion.  According to this Act eligible persons inc luded: 
fisheries exporters and exporters of agricultural products. "   
 Seychelles has not responded substantively to this statement in the text, 
e.g., with specific information as to whether persons eligible for subsidies are 
exporters of fishery and agricu ltural products.  The assurances given in 
paragraph s 195 and 196 are not sufficient.  Please clarify the scope and 
nature of subsidies available to these exporters including, but not limited to, 
how t he benefits are made available.  WT/ACC/SYC/55  
 
- 52 - 
 
  Answer : 
The Government o f Seychelles can confirm that it has included the following clarification in the 
revised DWPR:  
 
"[…] the AFIA 2005 provided fiscal concessions to eight main categories:  
 farmers;  
 farming entities;  
 agricultural processors;  
 agricultural exporters;  
 fisher  men;  
 boat owners;  
 fisheries processors; and  
 fisheries exporters as defined in the AFIA 2005.  
 
In accordance with the AFIA 2005, beneficiaries had to register with the Seychelles 
Agricultural Agency or the Seychelles Fishing Authority to be granted the  incentives under 
the Act.  He reconfirmed that, if an exporter did not fall into one of the eight categories, 
he/she was not entitled to benefit from the incentives provided under the AFIA 2005.  
 
The representative of Seychelles stated that the principal concessions provided under the 
AFIA 2005 were on: taxes (customs duty and VAT); and importation of inputs and other 
materials and equipment necessary to carry out the specific business.  Other benefits, such 
as reduced rates of business tax, were also gran ted.  He added that similar benefits were 
granted to producers who exported any of their products.  
 
The representative of Seychelles confirmed that these incentives were not contingent on 
export performance, with the exception of foreign exchange retention  as the "Exchange 
Control Act (Cap 76)" enforced a restrictive foreign exchange regime.  He added that, in 
2008, the Act had been repealed and replaced by the "Foreign Exchange Act, 2009", which 
was more regulatory as opposed to restricting activities of p ersons.  Thus, since 2008, none 
of the fiscal incentives given to exporters were contingent on export performance. " 
 
C. INTERNAL POLICIES AF FECTING FOREIGN TRAD E IN GOODS  
- Industrial polic y, including subsidies  
Question 118 
The response to Question  48 states that 98 % of the local fishery catch is sold to the 
local market.   
 Please clarify the extent to which this is consum ed locally as food, etc., and what 
portion of the catch is sold to Seychelles' fish processors  (including the Indian 
Ocean Tuna enterprise) that might export downstream products to other countries.  
Answer : 
The Government of Seychelles  included the followin g response in the revised DWPR:  
"[…] local fishery catch was based on artisanal and semi -industrial methods.  It was 
primarily consumed by the domestic market, including hotels, restaurants and individuals.  
Only 2 % of this catch was processed and exported .  With respect to the IOT Ltd specifically, 
he noted that the tuna processed by this enterprise was currently not entitled to the benefits 
under the AFIA 2005.  There were two reasons for this: i) the tuna was caught by larger 
vessels by companies, which were not registered in Seychelles; and ii) the tuna was not 
caught on the basis of artisanal or semi -industrial methods. " WT/ACC/SYC/55  
 
- 53 - 
 
  Question 119 
 In a recent representative period, approximately what portion of Seychelles' 
annual fishery catch, includi ng product processed or transferred to 
processing ships at sea, processed locally but eventually exported?  
Answer : 
The Government of Seychelles  confirm s that, currently, approximately 2 % of the local fishery 
catch is processed locally and exported.  
Questi on 120 
Paragraphs  197-199:  A Member  appreciate s Seychelles' submission of a draft subsidy 
notification pursuant to Article 25 of the SCM Agreement.  However, it does not appear 
to reflect various relevant program mes mentioned in this and ot her sections of 
WT/ACC/SPEC/SYC/6, e.g., the import tariff exemptions for industrial and 
manufacturing investment under the Investment Promotion Act 1994.  
 Are there reasons why these program mes were omit ted from the draft 
notification?  
 
Answer : 
The Governm ent of Seychelles confirms tha t the IPA 1994 had actually not been repealed, but 
rather "made redundant"  and had been superseded  with the adoption of the TIA 2003 and AFIA 
2005.  Following the adoption of these two Acts, no new certificates were issued und er IPA 1994.  
He reconfirmed that all relevant programmes under the TIA 2003 and AFIA 2005 have been  
covered in the subsidy notification  (notified in WT/ACC/SYC/ 45 and its Revisions ). 
Question 121 
 The Member  urge s Seychelles to submit, upon a ccession, a complete subsidy 
notification that includes these program mes. 
Answer : 
The Government of Seychelles takes note of this statement .   
Question 122 
Paragraph  199 states that, "He added, however, that existing certificates issued unde r 
the IPA 1994 would remain valid until their expiry date."  
 What is the time frame for the expiration of the IPA certificates?  
Answer : 
See also the answer to Question 119.  The Government of Seychelles confirm s that the  IPA 1994, 
and associated  IPA certifi cates,  have been "made redundant " and have been superseded with the 
enactment of the TIA 2003 and the AFIA  2005, and similar associated fiscal incentives and 
programmes thereunder (see Table 16 of Annex 2 of the DWPR, for an overview of fiscal 
concessions under the TIA 2003 and the AFIA 2005).     
Question 123 
A Member  thank s Seychelles for its commitment to eliminate any prohibited subsidies 
from the date of accession.   WT/ACC/SYC/55  
 
- 54 - 
 
   In this regard, the Member  reserve s the right to seek further clarificat ion on issues 
related to industrial subsidies currently granted.  
Answer : 
The Government of Seychelles takes note of this statement.  
- Technical barriers to trade, s tandards and certification  
- Sanitary and phytosanitary measures  
Question 124 
A Member  appreciate s Seychelles acknowledgement that it needs to implement 
WTO -consistent measures for SPS and TBT.  In order to bet ter evaluate Seychelles' 
transition proposal, it would like to see a more detailed action plan, with specific 
achievements and benchmarks for full implementation included,  in accordance with 
Seychelles' own internal plans to achieve WTO -compliance by the e nd of 2015.  
 Please revise both action plans (in Annex 5 and in Annex 6 of WT/ACC/SYC/44 ) to 
specify actual benchmarks over 2014 and 2015 that are expected to be achieved.  
Such achievements and benchmarks should have dates for execution and 
implementation.  They could include, but not be limited to, the following:  
 Enactment of new legislation, e.g.,  amendments to the Export of Fisheries 
Product Act 1996, the Environment Protection Act 1995; the Public Health Act 
1960, and the Food Act 1987 Act, and the new Seychelles Bureau of 
Standards Bill 2013 (listed);  
 Enactment of new implementing regulations (listed);  
 Legal identification of designated Government agencies as the authorities 
responsible for notifications and publications required by the TBT and SPS 
Agre ements;  
 Legal establishment of the TBT and SPS Enquiry Points;  
 Establishment of technical libraries, e.g., a Codex library;  
 Submission to WTO of a Statement on Implementation (per G/TBT/1);  
 Review and adjustment of existing technical regulations and standa rds in 
accordance with provisions of the WTO Agreements on TBT and SPS;  
 Establishment of domestic laboratories for SPS and TBT testing (if relevant)  
 Development and implementation of  
 Training and capacity building for key personnel in the field of 
techni cal regulations, standardization, conformity assessment, and  
 Training and capacity building for key personnel in the field of plant 
and animal health and safety to apply WTO provisions;  
 Establishment and implementation of  
 Methods and procedures for sampli ng and inspection, auditing, 
inspection and surveillance, and for auditors, assessors, inspectors, 
and staff responsible for testing and calibration and for issuing 
certificates and licenses related to TBT and SPS, and  
 Publication of periodic Bulletins or Gazettes by the designated 
Government agencies covering activities relating to technical 
regulations, standards, conformity assessment procedures, and 
animal and plant health and safety requirements; and  
 Full implementation of the WTO Agreement on Technica l Barriers to Trade  WT/ACC/SYC/55  
 
- 55 - 
 
  Answer : 
The Government of Seychelles  can confirm  that it has  revised both – the SPS -specific and the TBT -
specific Action Plans,  taking into account  the proposed benchmarks, as listed above.  It can further 
confirm that the updated Actio n Plans have been inc orporated into the revised DWPR (see 
Tables  13 and 14 in Annex 2 of the revised DWPR).  
- Free zones, special economic areas  
Question 125 
Paragraph  260:  The Report mentio ns various concessions and privileges offered to SITZ 
companies, none of which appear to be included in Seychelles' recently submitted draft 
subsidy notification.   
 Please provide a comprehensive listing of the incentives and concessions referred to 
and in clude any of these incentives that could be considered "subsidies" in WTO 
provisions when submitting a complete subsidy notification upon accession.  
Answer : 
The Government of Seychelles  confirm s that concessions are provided to businesses and 
individuals l icensed under the "International Trade Zone Act 1995".  Pursuant to the Schedule of 
the "International Trade Zone Act 1995", the benefits are provided through the exemption from 
the application of provisions of the following national laws :  
1) Exemptions  from the Customs Management Act 2011 - for goods imported into the zone for 
use by a holder of the licence , goods dealt with or services provided by a holder of the 
licence  to a place outside Seychelles.  
2) Exemptions from paying contributions to the Seychelles P ension Fund  and from all of the 
provisions of the Business Tax Act 2009,  Licenses Act 2010,  Employment Act 1995,   Stamp 
Duty Act 1976,  Control of  Rent and Tenancy Agreement Act 1959 . 
Seychelles confirms that  this has been incorporated in the revis ion of th e draft subsidy notification 
(notified in WT/ACC/SYC/ 45/Rev.1 ). 
Question 126 
Paragraphs  261-262 states that firms benefiting from the tariff exemptions and other 
provisions governing an Industrial Trade Zone (SITZ) may not legally sell more than 
20% of their production to the rest of Seychelles, and that this "did not provide SITZ 
operators with incentives based on export performance but rather incentives to produce 
goods destined for export."  It seems clear that this legal limitation on sal es into the 
rest of Seychelles of goods produced in the SITZ acts as a de facto export requirement 
(an "incentive" by another name), thus engaging the provisions of Article 3.1(a) of the 
SCM Agreement.   
Please further clarify whether a SITZ company that c hooses to sell all of its SITZ 
production domestically may receive any benefits from the concessions and privileges 
enumerated at paragraph 261.  
Answer : 
The Government of Seychelles  can confirm, further to internal consultations,  that there was no 
legal p rovision stipulating a '20 per cent -restriction' for "domestic sales" (i.e. sales on the 
Seychelles' market).  Instead any sale of SITZ production on the Seychelles' market would be 
considered an export from the SITZ and an import to the Seychelles' market .  He reconfirmed that 
imports from the SITZ would be subject to the same customs formalities and taxes, as any other 
imports to the Seychelles' market.  WT/ACC/SYC/55  
 
- 56 - 
 
  Question 127 
A Member  urge s Seychelles to look closely at this provision, and remove the  domestic 
sales restrictions.   
Answer : 
The Government of Seychelles  can confirm  that there is no domestic sale restriction.   Please see 
answer to Question 124.  
Question 128 
If the goods are subject to normal tariffs and taxes when sold to t he rest of Seychelles, 
there should be no limitation on these actions.  
Answer : 
The Government of Seychelles can confirm  that there is no domestic sale restriction.   Please see 
answer to Question 124.  
- Government procurement  
Question 129 
A Member  appreciate s Seychelles willingness to join the GPA with a one year transition.  
Answer :  
The Government of Seychelles takes note of the above comment and reconfirm s that it will initiate 
negotiations to accede to  the WTO Agreement on Government Procurement one year from the 
date of accession.  
- Transit  
Question 130 
Paragraph  276:  Please change "in particular" to "including."  
Answer : 
The Government of Seyche lles confirm s that it has made the necessary amendment in the revised 
DWPR . 
- Trade in civil aircraft  
Question 131 
A Member  appreciate s Seychelles willingness to join the Agreement on Trade in Civil 
Aircraft from the dat e of accession.  It suggest s that Seychelles consult with the 
WTO  Secretariat concerning how this will be expressed in Seychelles consolidated 
schedule of GATT commitments.  
Answer : 
The Government of Seychelles can confirm  that it is currently working with  WTO Secretariat to 
express this in its  consolidated  schedule of GATT commitment s. WT/ACC/SYC/55  
 
- 57 - 
 
  - Textiles regime  
Question 132 
A Member  suggest s that Seychelles consider deleting this section, which is no longer 
included in  most Working Party reports.  
Answer :  
The Government of Seychelles can confirm  that this section has been deleted in the revised DWPR 
text. 
V. TRADE -RELATED INTELLECTUAL  PROPERTY REGIME  
Question 133 
Paragraph 3 of WT/ACC/SYC/16/Rev.1 refers to the "weaknesses in the intellectual 
property regime in Seychelles."  
 As an introduction to this section, a Member  request s that Seychelles identify 
these weaknesses and the Government's plans to correct them in the introductory 
paragraphs.  
Answer :  
 
In taking account of the Member 's comment above, t he Government of Seychelles  can confirm  
that it has undertaken a complete review and revision of the overall TRIPS -related chapter of the 
revised DWPR,  specifically, to take account of the newly enacted IP  legislation.  It can also confirm 
that the following introductory text to the TRIPS -related chapter of the revised DWPR has been 
incorporated:  
"The representative of Seychelles said that the IP regime was previously governed by the 
following legislation: 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).  Acknowledging exis ting weaknesses in the previous IP regime, he 
stated, however, that the old regime had undergone a complete overhaul with a view to 
modernizing it and bringing it into full conformity with the requirements of the Agreement 
on Trade -related Aspects of Intel lectual Property Rights (TRIPS Agreement).  One of the 
core elements of this IP reform process was the review of the IP  legislative framework.  This 
review was assisted by the World Intellectual Property Organization (WIPO).  The legislative 
review was com pleted in the first quarter of 2014.  As a result, the following IP -related 
legislation had been enacted, the:  "Copyright Act, 2014" (implemented by the Ministry 
responsible for Culture) (notified in WT/ACC/SYC/53) and "Industrial Property Act, 2014" 
(implemented by the Registrar Office of the Attorney General's Office) (notified in 
WT/ACC/SYC/53).  The "Industrial Property Act, 2014" governed the protection and use of 
patents, trademarks, geographical indications, utility models, layout designs and integr ated 
circuits.  The Act also contained provisions with regard to: 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.  Other related legislation had also been 
reviewed and new legislation had been prepared to ensure compliance with WTO rules (such WT/ACC/SYC/55  
 
- 58 - 
 
  as the draft "Customs Management (Border Measures) Regulation s, 2014").  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, detailing the ongoing reforms in this ar ea.  The Legislative Action Plan 
(document WT/ACC/SYC/17 and its Revisions) also listed enacted or pending legislation 
relevant to the TRIPS Agreement.     
With respect to the assistance received from the World Intellectual Property Organization 
(WIPO), th e representative of Seychelles noted that his Government had signed a 
Memorandum of Understanding (MOU) with WIPO on 23 November 2010.  As a result of the 
review of the previous IP regime, the Government of Seychelles, assisted by WIPO, 
identified and summ arized the weaknesses of its previous IP regime in the "Intellectual 
Property Development Plan (IPDP) (notified in WT/ACC/SYC/54).  The IPDP was aimed at 
facilitating institutional and legislative reforms in the area of intellectual property rights to 
bring Seychelles' previous IP regime into full conformity with the requirements of the TRIPS 
Agreement.  It comprised "seven action areas" to:  
1. Strengthen the IP policy framework;  
2. Strengthen the IP legal framework;  
3. Strengthen the IP institutional framework;  
4. Strengthen IP enforcement;  
5. Create and strengthen IP awareness;  
6. Enhance the use of the IP system; and  
7. Link the national IP system with the international IP system.  
 
In further updates, he noted that the Government of Seychelles had completed action in 
most o f the seven areas.  Specifically, relevant IP legislative action linked to the WTO 
accession process had been completed.  He noted, however, that in line with the TRIPS -
specific Action Plan (contained in document WT/ACC/SYC/16 and its Revisions), Seychelle s 
would continue to require technical assistance and capacity -building to expand and improve 
the existing skillset to ensure the effective implementation of the new IP legislation.  
The representative of Seychelles stated that his Government had taken seve ral measures to 
strengthen Seychelles' institutional framework in the area of IP, such as the establishment 
of a dedicated Intellectual Property Taskforce; and the adoption of a Creative Industry Policy 
and a Music Industry Strategy.  In further updates, h e added that the "Creative Industry and 
National Events Agency" (CINEA) had been established with the aim of further strengthening 
Seychelles' institutional framework.  To further strengthen and modernize the IP regime, he 
added that an online registration  system for businesses had been introduced in 2013.  
In keeping with international best practices in the area of IP, the representative of 
Seychelles said that his Government was in the process of ratifying the Berne Convention, 
which was expected to be com pleted by 2015.  He added that his Government also intended 
to accede to the African Regional Intellectual Property Organization (ARIPO) by 2015. " WT/ACC/SYC/55  
 
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  Question 134 
The response to Question 119 states that draft legislation for the establishment of a 
centralized Intellectual Property Office in Seychelles is still being worked on and would 
be made available to Members of the Working Party as soon as all the internal vetting 
procedures have been undertaken. These procedures were expected to be final ized by 
November 2013.  
 Has Seychelles provided this draft legislation for the establishment of a centralized 
IP Office with the WP?  
 
 Please provide more details about the structure, operations and enforcement 
authority of the proposed agency.  Which Minist ry is expected to lead this new 
single entity?  Are these details laid out in the draft legislation for the 
establishment of this centralized IP Office?  
Answer : 
 
The Government of Seychelles can confirm that the following elaboration has been included in t he 
revised DWPR, in line with the TRIPS -specific Action Plan and the ongoing implementation of the 
IPDP:  
 
"The representative of Seychelles stated that Seychelles planned the establishment of a 
centralized Intellectual Property Office.  He confirmed that t his Office, when fully 
operational, would be a "one -stop shop" to coordinate the promotion, simplification of the 
registration of patents, trademarks and copyrights.  It would be in charge of implementing 
an effective, uniform approach to intellectual prop erty management and development to 
ensure WTO -consistency and compliance with international intellectual property treaties.  
The establishment of this Intellectual Property Office was work in progress and relevant 
institutions were in coordination with reg ard to the preparation of its implementing 
regulation.  He further confirmed that his Government would notify, upon accession, the 
completion of the establishment of the centralized Intellectual Property Office.  The Working 
Party took note of these commit ments. " 
 
Question 135 
 What is the status of the establishment of the Intellectual Property Office ? 
Answer : 
Please see the answer above.  
Question 136 
The response to Question 123 states that Civil Code would be amended to inclu de the 
possibility of pre -established damages upon Seychelles becoming a signatory to TRIPS, 
that work to update the Civil Code continues, and that Seychelles would make available 
a draft of the proposed amendments to Members of the Working Party when the draft is 
ready.  
 Will the updated Civil Code include pre -established damages for intellectual 
property infringement?   
 
 When might the proposed amendment to the Civil Code be ready to be shared with 
Members?  
Answer : 
The Government of Seychelles  can confirm  that the Civil Code was no longer being amended to 
include such provisions, instead, and as a result of the comprehensive reform and modernization 
process of Seychelles ' IP legal and institutional framework, relevant provisions with respect to  WT/ACC/SYC/55  
 
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  pre-establis hed damages for intellectual property infringement have been incorporated directly 
into the Copyright Act 2014 and the Industrial Property Act 2014 respectively  (notified in 
WT/ACC/SYC/53) .  
 
Question 137 
Paragraph  294 states that Seychelles  signed a MOU with WIPO in November 2010 
regarding the implementation of Seychelles Intellectual Property Development Plan 
(IPDP), and that the IDP contains seven action areas.  Three of these are identified.  
This is also referred to in paragraph 4 of WT/ ACC/SYC/16/Rev.1.  
 Please identify in the text the other four action areas in the IPDP.  
 
Answer : 
The Government of Seychelles confirms that the seven action areas:  
 
1. Strengthening IP Policy Framework.  
2. Strengthening IP Legal Framework.  
3. Strengthening of IP I nstitutional Framework.  
4. Strengthening IP Enforcement.  
5. Creating and strengthening IP awareness.  
6. Enhancing the use of IP System.  
7. Linking the National IP System with the International IP System . 
 
Seychelles would like to confirm  that this information has been  incorporated into the introductory 
paragraphs of the TRIPS -specific chapter of the DWPR text.  A copy of the Intellectual Property 
Development Plan (IPDP)  has been submitted to the Working Party, as notified in WT/ACC/SYC/54.  
 
Question 138 
 What is the timeline for the Government of Seychelles  to take action on the other 
four areas?   
Answer : 
The Government of Seychelles would like to clarify that the deadline for the completion of the  
other  4 action areas is December 2015 and Seychelles is o n course to achieving the set deadline.  
 
The Government of Seychelles can reconfirm that it has completed action in most of the seven 
areas.  Specifically, relevant IP legislative action linked to the WTO accession process has been 
completed.   
 
Question 139 
 Please provide a copy of the Intellect ual Property Development Plan  (IPDP) . 
Answer : 
The IPDP has been notified in document WT/ACC/SYC/54.  
 
Question 140 
Paragraph  294 also states that Seychelles' policy framework for intelle ctual property 
protection has been strengthened through the creation of the Intellectual Property 
Taskforce as well as through the Creative Industry Policy and the Music Industry 
Strategy.   
 Have these initiatives been successful in strengthening IP in Sey chelles?   WT/ACC/SYC/55  
 
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  Answer : 
The Government of Seychelles can confirm that  these initiatives have strengthened the 
IP knowledge, awareness and understanding in the country.  
 
Question 141 
 Please provide more detail on each initiative.  
Answer : 
The Gover nment of Seychelles would like to state that with regards to:  
 
- Intellectual Property Task Force , i.e. the "National IP Committee ": 
 
The creation of this "National IP Committee"  has managed to bring all the Regulators 
together to discuss pertinent IP issu es thus ensuring that Seychelles I P regime is in 
accordance with the TRIPS Agreement and i nternational IP best practice s. 
 
- Creative Industry Policy : 
 
The Creative Industry 's Policy serves as a guide to the development of cultural and creative 
industries in Seychelles. Its aim is to strengthened and support creative industries in the 
country.  These Policies are designed to have a direct effect on the creative expression of 
individuals, enterprises, groups or organizations at each point of the value chain from 
creation, production, dissemination, distribution, exhibition, and conception of cultural 
activities.  
 
It also has to be noted here, that the Creative Industries Policy incorporates the strategy for 
the development of the musical works.  
Question 142 
Paragraph  297 states that, "that the Division of Culture within the [Seychelles'] Ministry 
of Tourism and Culture was responsible for registering copyrights associated with 
literary works, musical works, artistic works, performances of litera ry or musical works, 
films, sound recordings and broadcasts," and that "Seychelles planned the 
establishment of an Intellectual Property Office to promote and simplify the registration 
of patents, trademarks and copyrights." In paragraph  304, however, seve ral members 
note that the WTO Agreement on TRIPS (incorporating Berne Article 5) requires that 
copyright not be subject to any formality, and Seychelles confirmed in responses that 
the new copyright law would eliminate registration requirements . 
 Please exp lain what type of copyright registration is envisioned and what rights or 
remedies might (or will) be contingent upon registration.  
 Is the copyright registration process intended to be mandatory or voluntary?   
 
Answer : 
The Government of Seychelles can con firm that the "Copyright Act, 2014" eliminated registration 
requirements.  It provided for automatic and voluntary registration.  There were also no  provisions 
on compulsory licensing contained in the "Copyright Act, 2014" . 
 
Question 143 
 When will the Government of Seychelles eliminate the copyright registration 
requirements?  Please confirm in the text what operational steps Seychelles is 
taking during the negotiations to eliminate the registration of copyrights from the 
date of WTO accessio n. WT/ACC/SYC/55  
 
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  Answer : 
Please see reply above.  
Question 144 
Paragraph  297 also points out that a joint taskforce is being created to aid with 
enforcement.   
 What specific duties and functions will the taskforce have?   
 
Answer : 
The Government of Seychel les can confirm that the joint taskforce, i.e. the "National IP 
Committee",  has already been established with the aim of ensuring a  more effective enforcement 
regime .  It has been fully operational since 2010.  This National IP Committee is: reviewing and 
discussing IP issues; drafting new policies; implementing the roadmap for the modernization of the 
IP regime; and ensuring compliance to the TRIPS Agreement.  This taskforce comprise d, inter alia , 
representatives from the following Ministries/Agencies:  Attorney General's Office; Registrar 
General's Office; Ministry responsible for Culture; Ministry responsible for Trade; Ministry 
responsible for Health; Ministry responsible for Environment; Ministry for Responsible for Natural 
Resources; the Seychelles Pol ice Department; the Customs Department;  and the Seychelles 
Chamber of Commerce (SCCI ).   
  
Question 145 
 The taskforce will include representatives from the yet to be created Intellectual 
Property Office.  Does this mean that the taskforce ca nnot be created until after 
the IP Office is established?  
Answer : 
Please see the above answer, t he Government of Seychelles can confirm that the taskforce, i.e. 
the "National IP Committee" has been operational since 2010.    
Question 146 
Paragraph  298:  Please update the status of Seychelles' specific efforts to become a 
member of the Berne Convention for the Protection of Literary and Artistic Works; the 
Madrid Agreement concerning the International Registration of Marks: and the Hague 
Agreem ent concerning the International Deposit of Industrial Designs?  
Answer : 
The Government of Seychelles would like to confirm that it has initiated internal procedure for the 
joining of : the Berne Convention for the Protection of Literary and Artistic Works; the Madrid 
Agreement concerning the International Registrati on of Marks; and  the Hague Agreement 
concerning the Internationa l Deposit of Industrial Designs.  Seychelles also intends to join the 
Locarno Agreement Establishing an International Classification  for Industrial Designs;  and the 
Rome Convention on the Protection of the Rights of Performers, Producers of Phonograms  and 
Broadcasting Organizations.  
Question 147 
The s ection on legislation in WT/ACC /SYC/ 16/Rev.1 refers to the January 2010  review 
of the 1984 Copyright Act.  
 Please describe the review in the text of the DWPR , indicating what corrective 
action was recommended and the resulting actions taken due to the 
recommendations.  WT/ACC/SYC/55  
 
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  Answer : 
The Government of Seychelles can confirm that, as p roposed by the Member, several paragraphs 
have been included in the introductory part of the TRIPS -specific chapter outlining the ongoing 
comprehensive review of Seychelles ' IP regime, including the institutional and legal framework.   
 
As a result of the l egislative review, which is part of the overall IP reform and modernization 
process, the Copyright Act  2014 has been enacted (notified in WT/ACC/SYC/53), taking account of 
the weaknesses in the earlier legislation, and concerns raised by Members.   
Questio n 148 
Paragraph  324 states that, "under the Seychelles Civil Code, violation of a copyright 
owner's exclusive rights results in civil liability in the form of compensation for damages 
or prohibition of the illegal use of the rights."  
 Are the se remedies available to foreign nationals?   
Answer : 
The Government of Seychelles  confirm s that those remedies are available to foreign nationals.  
Question 149 
 The text also notes that the prohibition "referred to in -land prohibitions only. "  
Please clarify what that statement means.  
Answer : 
The Government of Seychelles would like to clarify that prohibitions would only apply in the 
territory of Seychelles.   
Question 150 
Paragraph  329 discusses enforcement measures taken at t he border to protect 
intellectual property.  It states that, "current enforcement measures at the border were 
marginal," and that as part of the implementation of the IPDP, "Seychelles' current 
legislation would either be amended or replaced with new legis lation that is in line with 
TRIPS obligations on border measures."   
 Which specific pieces of legislation will be amended or replaced?  Will provisions 
on border measures for pirated goods be included in the Draft Copyright Act?  
Answer : 
The Government of Seychelles  can confirm that, as a  result of the modernization and reform 
process of Seychelles' institutional and legal IP framework, new IP legislation and other related 
legislation had been prepared and adopted to fully conform with WTO rules, including t he 
TRIPS  Agreement.  The "Customs Management (Border Measures) Regulations 2014" had been 
prepared for adoption, pursuant to the already enacted "Copyright Act 2014" and the "Industrial 
Property Act 2014", to provide for enforcement measures at the border with respect to counterfeit 
and/or pirated  goods . 
Question 151 
Paragraph  330 states that border control requirements for intellectual property rights 
protection would be implemented through a "regulation under the "Customs 
Management Act 201 1", based on the "Model Provisions for National Legislation to 
Implement Fair and Effective Border Measures Consistent with the Agreement on WT/ACC/SYC/55  
 
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  Trade -Related Aspects of Intellectual Property Rights", prepared jointly by the World 
Customs Organization and WIPO ." 
 Can Seychelles confirm in the text that this implementing regulation will be the 
"Customs Management (Border Measures) Regulations, 2013 (draft of which is 
found in WT/ACC/SYC/47)?"  
 
Answer : 
The Government of Seychelles  can confirm  that this implementi ng regulation will be the "Customs 
Management (Border Measures) Regulations, 2014 ". 
 
Question 152 
 Article 7 of the Customs Management (Border Measures) Regulations, 2013, 
discusses ex officio  authority.  The regulation should include the pro visions of 
TRIPS Article 58(c), which exempts public authorities from liability where actions 
are taken or intended in good faith, if not provided elsewhere in the law.  Please 
confirm that Seychelles will make the necessary amendments.  
Answer : 
The Governm ent of Seychelles confirms that necessary amendments have been incorporated into 
the "Customs Management (Border Measures) Regulations, 2014"  and will be enacted in May 
2014.  
 
Question 153 
 Please provide a copy of 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."   
Answer : 
The Government of Seychelles would like to note that this is a document prepared by the World 
Customs Organization, and is not specific to Seychelles.  This model  has been used for guidance  
purposes .  Although it can be retrieved from the WCO  directly , the Government of Seychelles can 
share it with interested Members upon request.   
Question 154 
 Please elaborate on the measures that could be taken against infringement of 
copyright and related rights under these regulations or elsewhere in Seychelles 
law and regulation.  
Answer : 
The Government of Seychelles can confirm that the "Copyright Act, 2014 " contained provisions 
with respect to criminal sanctions for copyrights infringement.   
According to the Customs Management ( Border Measures ) Regulation,  when enacted,  in cases 
where  Customs determines  that goods are infringing rights , Customs  may, upon request by the 
rights holder, order that the goods be forfeited and destroyed where:  
(a) the rights holder has provided adequate evidence to the satisfaction of Customs  
that the goods are infringing goods; and Customs may suspend clearance  of goods  
 
i. the importer, the exporter, the consignee, the consignor, the owner of  the goods, or 
the declarant who has been served by Customs with a  notice of suspension, has been 
informed about the possibility of  confiscation and destruction or disposal  outside the WT/ACC/SYC/55  
 
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  channels of  commerce by default of the goods and does not oppose the measure  
within sixty days after having been served the notice; or  
 
ii. if after reasonable efforts by Customs the importer, exporter,  consignee, consignor, 
the owner of the g oods, or the declarant has not  been identified, Customs may, 
without a court order and without the  request of the rights holder, forfeit and destroy 
or dispose of the goods  by placing them outside the channels of commerce, and the 
provisions  of 
 
(1) shall apply mutatis mutandis . 
(2) In granting an order under subsection (1), Customs shall take the following into  
consideration:  
 
(a) disposal shall be outside the normal channels of commerce and in such a 
manner  so as to minimize the risks of further infringem ents, and without 
detriment to the  rights of the rights holder,  
(b) the rights holder 's proposed manner of destruction or disposal,  
(c) the effect on the environment of the manner of destruction;  
 
(3) With the agreement of the rights holder, Customs may re tain examples of the 
infringing  
goods for the purpose of training or education of customs officials.  
In the case of counterfeit trademark goods, the re -exportation of the goods in an 
unaltered state, or subjecting them to a different customs procedure, sha ll not be 
permitted except in unusual circumstances as determined by the Assistant 
Commissioner of Customs.  
Question 155 
Paragraph  333:  TRIPS Article 61 requires criminal procedures and penalties for wilful  
trademark counterfeiting or copyr ight piracy on a commercial scale.  Seychelles notes 
that current penalties don't rise do the deterrent level required under Article 61 but the 
penalties' amount would be addressed by a regulation under the new copyright law.  
 Is there a draft of this regu lation that the Working Party  could review?   
 Please provide specifics on how the regulation would satisfy TRIPS Article 61's 
requirements.  
Answer : 
 The Government of Seychelles  can confirm  that penalties are catered for under the heading 
"Criminal Sanction s/Penalties " of the Industrial Property Act, 2014  and the Copyright Act, 
2014. 
 The Government of Seychelles  can confirm  that, Sections 118 and 119 of the Industrial 
Property Act, 2014 and Section 31 of the Copyright Act 2014 provide for criminal procedures  
and penalties .   
Question 156 
WT/ACC/SYC/16/Rev.1 refers to individuals that will be targeted for intellectual 
property enforcement training.   
 Will this training begin before or after the establishment of the centralized 
intellectual prope rty office?  
Answer : 
The Government of Seychelles would like to clarify that the training is ongoing and will continue 
after the establishment of the centralized intellectual property office.  WT/ACC/SYC/55  
 
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  VI. POLICIES AFFECTING T RADE IN SERVICES  
Question 157 
Paragraph 342 states that the Gainful Occupation Permit (GOP) is a work permit that is 
only required for the recruitment of foreign nationals to work in a business in 
Seychelles.  It states that the  fee charged for the permit is SR700 per month, applied on 
an MFN basis.  
 Please explain how this requirement is administered and enforced.  
Answer : 
The Government of Seychelles confirms that according to the current procedure, all applications 
for the recru itment of foreign nationals to work in a business in Seychelles are submitted to the 
Ministry of Labor and Human Resource Development (MLHRD) for consideration.  
 
If the application is approved, the Ministry will provide the employer with a certificate conf irming 
that there is no Seychellois available to take up the post  
 
The employer will be required to provide the certificate to the Immigration Division for issuance of 
the Gainful Occupation Permit (GOP) for the foreign nationals.  
 
The fee charged for the processing of the GOP at the Immigration Division is SR1,000 and the 
permit fee at SR700/ - per month.  
 
Upon obtaining the GOP from the Immigration Division, the employer submits to MLHRD within 
one month after recruitment, the followings:  
 
 The employee 's contract of employment (4 copies) for attestation with the required fee of 
SR750/ - , for each contract.  
VII. TRANSPARENCY  
- Publication of information on trade  
Question 158 
Paragraph 344 states 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."  The paragraph does not, however, refer to 
other legal instruments affecting trade.  
 Does the term "legislation" in paragraph 344 include "all laws, regulations, 
decrees, judicial decisions and administrative rulings of general application related 
to trade" in its scope?   
 If not, please provide comprehensive information on Seychelles' legal provisions 
for publication of the other instruments listed where traders and other interested 
persons may become acquainted with them, and the legal citations for these 
requirements.  
 
Answe r: 
The Government of Seychelles confirms that legislation refers to all of the above , except for 
administrative rulings.   Administrative rulings of general application related to trade were 
published  by the responsible Ministries or authorities on their we bsites, as appropriate (for 
example, on http://www.src.gov.sc/pages/resources/rulings.aspx ) WT/ACC/SYC/55  
 
- 67 - 
 
  Question 159 
 Are copies of the Official Gazette available at the time of publicatio n free of charge 
for review by interested parties, or is it necessary to buy one to become 
acquainted with its information?  
 
Answer : 
While the Official Gazette was available for sale to the public from the Attorney General's Office , 
the Official Gazette co uld also be viewed, free of charge, on the internet on http://www.seylii.org/ , 
and at the Attorney General's Office, the National Library or the National Archives . 
Question 160 
 Under what circumstances, if any, would any laws, regulations, decrees, judicial 
decisions and administrative rulings of general application or other normative acts 
or measures pertaining to or affecting trade in goods, services, or TRIPS become 
effective prior to publication?  
Answ er: 
The Government of Seychelles can confirm that bills were published in the  Official Gazette , prior to 
their enforcement, to allow for public and private comments.   
If legislation was promulgated by the Minister or President, the legislation would becom e effective 
and, would thereafter, be made publicly available through the means of the Official Gazette.  
Question 161 
What steps has Seychelles taken since resuming its WTO accession negotiations to 
ensure that it will be able to implement t he commitment in paragraph 346?  
Answer : 
The Government of Seychelles has established the relevant infrastructure (i.e. hardware and 
software), as indicated in the relevant paragraphs of this Report, to effectively implement the 
transparency commitments wit h regard to the publication of information requirement.  
- Notifications  
Question 162 
Paragraph 347:  A Member  seek s Seychelles agreement to meet WTO notification 
requirements from the date of accession.  It sugge sts the following changes in 
paragraph 347:  
347. [The representative of Seychelles said that, unless otherwise provided 
for in this Report at the latest within 12 months of the entry into force of the 
Protocol of Accession , Seychelles would submit all init ial notifications required by 
any Agreement constituting part of  the WTO Agreement upon accession .  
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.]  
Answer :  
The Government of Seychelles confirms that the above changes are acceptable and has 
incorporated these into the revised DWPR t ext. WT/ACC/SYC/55  
 
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  VIII.  TRADE AGREEMENTS  
Question 163 
Paragraphs 348 -349:   The text of paragraph 348 states that, "as a member of the 
Common Market for Eastern and Southern Africa (COMESA) and the COMESA Free Trade 
Area (FTA), Seychelles provided preferential treatment to trade with COMESA members 
party to the COMESA FTA."   
 A Member  understand s that Seychelles acceded to the COMESA Treaty in 
September 1997.  When did Seychelles' COMESA membership  become effective?  
 
Answer: 
The Government of Seychelles confirms that its COMESA membership became effective in 1998. 
The DWPR has been updated accordingly.  
Question 164 
 Please confirm in the text that, in addition to Seychelles, COMESA member states 
include: Bu rundi, Comoros, D.R. Congo, Djibouti, Egypt, Eritrea, Ethiopia, Kenya, 
Madagascar, Libya, Malawi, Mauritius, South Sudan, Sudan, Swaziland, Uganda, 
Zambia and Zimbabwe.  
Answer : 
The Government of Seychelles confirms that the COMESA member states include Bur undi, 
Comoros, D.R. Congo, Djibouti, Egypt, Eritrea, Ethiopia, Kenya, Madagascar, Libya, Malawi, 
Mauritius, Rwanda, Seychelles, South Sudan ,Sudan, Swaziland, Uganda, Zambia and Zimbabwe.   
 
Seychelles confirms that the DWPR has been  amended accordingly.  
Question 165 
A Member  understand s that not all COMESA members belong to the COMESA FTA, 
launched in October 2000.   
 Please confirm that D.R. Congo, Eritrea, Ethiopia, Swaziland, and Uganda are not 
FTA members.   
 
Answer : 
The Government of Sey chelles confirms that the above mentioned countries are not members of 
the FTA, however, Eritrea, Ethiopia and Uganda are trading with COMESA members on preferential 
terms, since they apply reduced tariffs to COMESA originating products. The D.R Congo and 
Swaziland are currently not participating in any preferential trade arrangements within COMESA; 
however they have started proceedings to join the arrangement.   
 
Question 166 
 Are there any other COMESA members not participating in the FTA, e .g., Sudan or 
South Sudan?  
Answer : 
The Government of  Seychelles confirms that Sudan and  South Sudan are not participating in the 
FTA, however they have started proceedings to join the arrangement.  
 WT/ACC/SYC/55  
 
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  Question 167 
 Please confirm that Seychelle s joined the FTA in May 2009 and describe the 
implementation dates and terms of the agreed removal of tariffs vis -à-vis other 
COMESA FTA members.  
Answer : 
The Government of Seychelles confirms that it joined the COMESA FTA in May 2009 with 
publication of th e legal instrument of accession to the FTA through SI 50 of 2008, " Trades Tax 
(Common Market for Eastern and Southern Africa Free Trade Area) Regulations, 2009" 
(WT/ACC/SYC/ 53). 
 
Seychelles can confirm that the tariff removal was effective as of the date of publication of the 
instrument of accession to the FTA.  
 
Question 168 
 Specifically, what level of preferential treatment is provided by Seychelles  to other 
COMESA FTA members, e.g., does Seychelles' grant duty free treatment to all 
imports  from other COMESA FTA members, or is the preference only partial on 
some lines?  
Answer :  
The Government of Seychelles confirms that its accession to the COMESA FTA and the agreed tariff 
liberalization was on the basis of the maintenance of a sensitive lis t by Seychelles to which tariff 
liberalization would not be applicable.  
Question 169 
 Does Seychelles receive full duty free access for its exported goods to other 
COMESA FTA members?  Are there any partial preferences or phased -in duty free 
treatment requirements affecting Seychelles' exports to other COMESA FTA 
members?  
Answer : 
The Government of Seychelles confirms that it receives full duty free access for its originating 
exported goods to all COMESA FTA members. There are no partial prefer ences or phased in duty 
free treatment requirement affecting Seychelles ' exports to other COMESA FTA members.  
Question 170 
Paragraph 348  states that Seychelles is also a member of the Southern African 
Development Community (SADC):  
 A Member  understand s that SADC has an FTA initiated in 2000 and reaching 12 
members in 2008.  Seychelles joined SADC in 2008.  Does Seychelles participate in 
the SADC FTA or contemplate doing so?  If so please describe these plans for 
Seychelles' participation.  
Answ er: 
The Government of Seychelles confirms  that it initiated proceedings to accede to the SADC FTA in 
October 2011.  WT/ACC/SYC/55  
 
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  Question 171 
What is Seychelles' relationship to the East African Community (EAC)?  Are negotiations 
underway for Seychelles' eventual membership in the EAC and/or the EAC FTA?  
Answer : 
The Government of Seychelles confirms that currently, it has no intention of joining the EAC or its 
FTA.  
Question 172 
Paragraph 348 states that, "Seychelles was one of the 26 States  that had signed the 
memorandum of intent to negotiate the Tripartite Free Trade Agreement  among the EAC, 
COMESA, and SADC members.  
 A Member  understand s that COMESA, EAC, and SADC decided to create the African 
Free Trade Zone in October 2008.  Is this the same thing as the Tripartite Free 
Trade Area?  
 
Answer : 
The Government of Seychelles confirms that negotiations for a Tripartite FTA between members of 
the EAC, COMESA and SADC as established by the signing of the Memorandum of intent, has 
essentially the s ame objective as a Free Trade Zone.  
 
Question 173 
 Please outline in the text the scope, nature, and status of implementation of the 
provisions the Tripartite FTA.  
Answer : 
The Seychelles of Seychelles confirms that given that the texts for th e establishment of the TFTA 
are still under negotiation, it is unable at this point in time to provide this information.  
Question 174 
 Are there plans for expansion?  
Answer : 
The Government of Seychelles confirms that whilst phase one of the p rocess will cover FTA for 
trade in goods only, phase two intends to cover negotiations for trade in services.  
Question 175 
 What percentage of Seychelles' imports and of Seychelles' exports is currently 
accounted for by the 26 signatory state s? 
Answer : 
The Government of Seychelles confirms that imports from the Tripartite accounts for 6% of total 
imports and exports to the region amounts to 2%, in the year 2013.  
 WT/ACC/SYC/55  
 
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  Question 176 
Paragraph 350 states that, "once this CU was fully o perational, 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."  
o What exceptions to the CET are contemplated?  Will full compliance with 
the CET be required  from the date that the CU becomes operational, or will 
a staging period be allowed?  
Answer : 
The Government of Seychelles confirms that a sensitive list under the COMESA Customs Union 
with regards deviation from the CET have been established, however stagi ng is not allowed.  
Question 177 
Paragraph 350 states that, "once this CU was fully operational, COMESA members would 
also be required to apply . . . a COMESA Community Levy."  In addition, the response to 
Question 34, that "The COMESA Commun ity Levy is not a tariff."  
o What is the level of the COMESA Community Levy?  
 
Answer : 
The Government of Seychelles confirms that the COMESA Community Levy has been established at 
1%. 
Question 178 
o How will the COMESA Community Levy be collected  after Seychelles' WTO 
accession, i.e., since ODCs will be bound at zero?   Will the fee be paid 
from customs duties?  What are Seychelles' terms of payment of the levy 
to the COMESA Secretariat?  
Answer : 
The Government of Seychelles confirms that the fee w ould be paid through apportionment of 
Customs Duty collected. The payment would be through the Central Banks of Members to the 
COMESA Secretariat.  
Question 179 
Paragraph 351 states that Seychelles' has not yet negotiated its accession in the  
COMESA CU. and the response to Question 35 states that, "the Customs Union is still in 
the process of being established."   
o Please confirm in the text that at this time the COMESA CU is still in the 
process of being established, and that Seychelles has no  obligation at this 
time to apply the COMESA CET rates to third countries.  
Answer : 
The Government of Seychelles confirms that the COMESA CU is scheduled to become operational 
by January 2015 and even if currently it has no obligation to apply the COMESA CE T it will have to 
by January 2015.  WT/ACC/SYC/55  
 
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  Question 180 
What aspects of Seychelles' trade regime will need to be reviewed/negotiated during 
the accession process in addition to the alignment of tariff rates applied to third 
countries?   
Answer : 
The G overnment of Seychelles confirms that negotiations during the accession process pertaining 
to the COMESA CU will be in relation to Tariff Alignment.  
Question 181 
Please provide an analysis of the COMESA tariff rates Seychelles expects to ad opt in the 
format of Table 4 of the DWPR  section on Ordinary Customs Duties .  
Answer : 
Category  Number of tariff 
lines to be 
adopted  Number of tariff 
lines NOT to be 
adopted  Percentage Not 
adopted  Total tariff lines  
 
Raw material and 
Capital  2080 2 
 0% 2082 
Intermediate 
products  1284 361 28% 1645 
Final products  1302 247 
 19% 1549 
 4666 610 13%  5276  
The Government of Seychelles confirms that the necessary changes have been made in the DWPR.    
 
Question 182 
To the extent possible, please outline the current timeline for Seychelles to negotiate its 
entry into the COMESA CU and apply its CET.  
Answer : 
The Government o f Seychelles confirms that the COMESA CU is scheduled to become operational 
by January 2015; therefore the negotiations are ong oing up to January 2015.  
 
_______________  
 
 WT/ACC/SYC/55  
 
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  ANNEX  
QUESTIONS ON THE DRA FT COPYRIGHT LAW  
Question 183 
The response to Question 120 states that the Draft Copyright law is currently at the 
Attorney General's Office and should  be submitted to Parliament in September 2013.  
 Has the Draft Copyright law been submitted to Parliament?   
 Have there been any changes made to the draft law that was shared and reviewed 
by the Working Party members before the law was submitted to Parliamen t?  If so, 
Please advise when Parliament is expected to pass the law.  
 Please provide a draft of the law that was submitted to Parliament.   
 
Answer : 
 The Government of Seychelles can confirm  that the draft Copyright Act 2014 ha d been 
ratified by the Nationa l Assembly on 1 April 2014 . 
 The Government of Seychelles would like to state that there have been changes to the draft 
law that has been  shared and  reviewed by Working Party m embers before the law was 
submitted to Parliament.  The changes took account  proposals from WTO Members .  
The amended  draft bill has been notified in document:  WT/ACC/SYC/50.  
 A copy of the enacted Act has also been notified in WT/ACC/SYC/53.  
 
Question 184 
The response to Question 128, on the draft Copyright Law, is confu sing.  It states that 
the bracketed text in the draft are not alternative text options," but rather are 
sub-sections.  
 This does not seem to be correct.  The bracketed language does appear to present 
different options, not subsections.  Please clarify which  alternative text option was 
decided upon in each Section/Subsection noted in the original question, (e.g., 
Sections 3(2), 6(2), 12, 22(2) (3) and (4), 23(2), 25(2), 26(c), 30(2) and (3)).   
 For example, Section 3(2) provides that "Works shall be protected  [by the sole fact 
of their creation][when they are fixed in some material form] and irrespective of 
their mode or form of expression…"  By this bracketing, will works be protected 
from by the sole fact of their creation or only when they are fixed in some  material 
form?   
 Or, in Section 25(2), the sentence states that broadcasts shall be protected "until 
the end of the [twentieth][fiftieth] calendar year…"  In response to Question  134, 
the Seychelles advised that final language was the twentieth year, but the final 
language of the other bracketed sections was never conveyed.  
Answer : 
The Government of Seychelles would like to clarify that the brackets in the t ext are making 
reference to sub -sections.  However, the square brackets are alternative text options . WT/ACC/SYC/55  
 
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  Question 185 
Question 129 asks if section 1(c) of the draft Copyright Act applies to foreign works 
(i.e., can copies of foreign works that were made without the authorization of the right 
holder be distributed to the public for two years?) .  Seychelles responded that this 
section should not apply to foreign works and that the Attorney General's Office would 
provide necessary amendments to make that clear.  
 Please provide a draft of the proposed amendments to the Working Party.  Please 
note t hat this section of the report will need updating when the amendments are 
enacted.  
Answer : 
The Government of Seychelles confirm s that with the enactment of the amended Copyright Act 
2014, there will be no grace period. This has been reflected in the update d Copyright Act 2014 
that has been circulated to Members, with the removal of Section 1 (c). 
Question 186 
The response to Question  130 states that Seychelles has in place a system for the 
collection of compensation for right holders for music  (i.e., a collective management 
organization), but not for personal copying. Seychelles requests a transition to 
implement such a system for other forms of art.   
 Is the private copying levy only for private reproductions of music or does it also 
cover of the private copying of the other types of works enabled by the exception 
(e.g., print and audiovisual works)?   
 What law sets forth the levy system for private copying?  Please provide a copy of 
the language.  
 Will there be one main collective management or ganization, or several CMOs, 
based on the type of work?   
 
Answer : 
The Government of Seychelles would like to clarify that at present no levy system is in place. 
A CMO currently exists only for musical works.  T he Creative Industries and National Events 
Agency (CINEA) would be responsible for the governing of the art industry and organization of 
national events, CMOs for other forms of arts may be developed.   
Question 187 
 Is the private reproduction for personal purposes limited to published works that 
were legitimately acquired?  For example, would a private reproduction of an 
illegal download be permitted under Section 8 or only a private reproduction of a 
legitimately acquired work?  
Answer : 
The Government Seychelles would like to clarify th at according to Section 9 of the draft Copyright  
Act, 2014, the private reproduction of a published work in a single copy shall be permitted without 
the authorization  of the author or other owner of copyright, where the reproduction is made by a 
natural pe rson exclusively for his or her own personal purposes.  
Question 188 
The response to Question  131, addressing the proposed exception for "published 
articles, other short works or short extracts of works" contained in Sections 11 and 12 
of the  draft Copyright Law, confirms Seychelles' intent to provide "a certain level of 
protection" to unpublished works and that the Attorney General's office working on the WT/ACC/SYC/55  
 
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  legal text to clarify this in the Law.  A Member  seek s a more precise response to the 
original questions : 
 Will Seychelles ensure that unpublished short works or short extracts of works, or 
both, fall within the scope of Sections 11 and 12 of the Copyright Law?  
 
Answer : 
The Government of Seychelles would like to clarify that  the formulations i n Section 12(1) (c) and 
Section 13(a) of the draft Copyrights Act 2014:  
 
"…of published articles, other short works or short extracts of works, "  
does not extend to unpublished works . 
Question 189 
 Section 11 exception allows for the creation  of a single copy for each student and 
teacher, but the reproduction must be isolated or, if repeated, on separate and 
unrelated occasions.   
o A Member  request s further clarification on the scope of this proposed 
exception.  For example, would a large unive rsity class of students each 
requesting a single copy be considered separate, unrelated occasions?  
Would a class that requests copies each year be considered separate, 
unrelated occasions?  
Answer : 
The Government of Seychelles  confirm s that a large univers ity class of students each requesting a 
single copy be considered as separate and unrelated occasion  
Seychelles would like to  further  confirm that a class that requests copies each year would be 
considered as separate and unrelated occasions.  
Question 190 
The response to Question  132 concerning Section 12(b) of the draft Copyright Law 
confirms that copies are allowed to be made in digital format provided that the source of 
the material is acknowledged.  
 Can a digital copy made under this pro vision be distributed or made available 
outside the physical premises of the library or archive ?   
 
Answer : 
The Government of Seychelles confirms that Section 12 (b) (now  13(b)) permits the library or 
archive to make copies to preserve its collection, which  would only be used as backup. However, if 
the copy is made to replace a copy, such a copy would be made available to users under the 
normal lending practices of the library or archive.  
Question 191 
 In addition, Section 12 of the draft Law a uthorizes a library or archive to make a 
single copy of a work, but section12(b) allows a copy to be made for preservation 
and replacement purposes "provided further that the reproduction of any 
particular work is an isolated act occurring, if repeated , on separate and unrelated 
occasions."  
o Please explain how the restriction to a single copy in Section 12 interacts 
with 12(b)'s allowance for repeated copies.  WT/ACC/SYC/55  
 
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  Answer : 
The Government of Seychelles confirms that Section 12 (b) (now13 (b)) makes provisions to 
replace copies that  has been lost, destroyed or rendered unusable. This may happen on multiple 
occasions.   
Question 192 
The responses to questions 135, 136 and 138 all deal with Sections 26(a), (b), (c) and 
(d) of the draft Copyright Law, i.e. , the provision creates exceptions to protections for 
performers, producers and broadcasting organizations and allows reproduction for 
scientific research or for teaching activities.  A Member has  follow -up questions:   
 Seychelles states that the exception  in this provision of the law permits unlimited 
creation of reproductions for scientific research and teaching.   
o Please clarify how this exception – permitting unlimited reproductions -- 
complies with the three step test in Article 13 of the WTO Agreement  on 
TRIPS, which provides that exceptions to exclusive rights must be 
confined to 1) certain special cases that 2) do not conflict with a normal 
exploitation of a work and 3) do not unreasonably prejudice the legitimate 
interests of the right holder?  
Answe r: 
The Government of Seychelles would like to clarify that this ex ception complies with the three -step 
test in Article 13 of the WTO Agreement, because:  
 
(1) it is in special circumstances (i.e.: it is only for scientific research and teaching),  
(2) it does not co nflict with normal exploitation of a work as it is only for educational and 
non-commercial purposes (and performances and phonograms which has been 
published as teaching or instruction materials are excluded),  
(3) it does not unreasonably prejudice the leg itimate interest of the right holder, given that 
the use of the reproduction is not for commercial or monitory gains.  
Question 193 
 Seychelles clarifies that the reproductions must be without the purpose of 
commercial advantage.   
o A Member  seeks specific amendments to the law making this clear, and a 
copy of the proposed changes for WP review.  
Answer : 
The Government of Seychelles  can confirm that the necessary amendment has been incorporated 
into the "Copyright Act 2014 ".   
Question 194 
 A Member  understand s that Sections 26(a), (b) and (c) create exceptions to 
related rights (contained in Sections 22, 23, 24 and 25) and do not apply to 
copyrighted works.  Section 26(d) incorporates all the exceptions contained in Part 
I of the La w (which applies to copyrights) to related rights.  
o The Member  seek s clarification of the types of reproductions  that (a), (b) 
and (c) permit that would not be permitted  under (d).  Restated, what 
reproductions would be permitted  of a performance, phonogra m or WT/ACC/SYC/55  
 
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  broadcast without the owner's permission under (a), (b) and (c) that 
would not be permitted  for reproductions of work s protected by copyright 
(d))?  
Answer:  
The Government of Seychelles would like to clarify that t he except ions provided for in Section 26 
(a), (b) and (c) are slightly wider than those covered by (d).  For example , Section 26 (a) permits 
"using ", while Section 26(d) (by incorporating Section 14(b)) only permits "reproduction, 
broadcasting or other communication to the public ". Similarly, S ection 26(c) permits reproduction 
for face -to-face and distance teaching, while Section 26(d) (by incorporating Section 12(1)(c)) 
only permits "face-to-face" teaching.  
Question 195 
The response to Question  138 deals mostly with "works," whic h are not covered by 
Section 26 of the draft Law, and mostly addressing reproductions that are done "with 
the permission of the author" or "if permission is granted."   However, as drafted, 
Section 26 appears to be an exception to the related rights set fo rth in Sections 22, 23, 
24 and 25.  If so, no permission should be necessary.   
o Please clarify because this drafting confuses exceptions available for 
copyrighted works and those protected under related rights.  
Answer : 
The Government of Seychelles would li ke to clarify that Section 26 indeed deals with exceptions.  
Question 196 
A Member  understand s from the response to Question 139 that Seychelles intends to 
become signatory to the Berne Convention and will ensure that its Copyright legislatio n 
is consistent with all the provisions of the Convention "upon acceding to the said 
Convention."  
 Please specify the date by which --  
(a) Seychelles will accede to the Berne Convention, and  
(b) Seychelles legislation will be consistent with the provisions of that  Convention.   
Answer : 
(a) The Government of Seychelles would like to clarify that it shall accede to the Berne 
Convention, and expects to do so by  2015.  
 
(b) The Government of Seychelles would like to state that its legislation will be consistent with 
the provisio n of the Berne Convention upon accession to the Convention.  
Question 197 
Please clarify that provisions of the WTO Agreement on TRIPS which overlap Berne 
Convention provisions will be enacted in law by the date specified in Seychelles' Proto col 
of Accession to the WTO.   
Answer : 
The Government of Seychelles would like to clarify that provisions of the WTO Agreement on 
TRIPS, which overlap Berne Convention provisions,  will be enacted in law by the date specified in 
Seychelles ' Protocol of Acces sion to the WTO.  WT/ACC/SYC/55  
 
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  Question 198 
 Concerning Article 7(8) of the Berne Convention, what term protection in years  will 
apply in Seychelles to a work from a foreign country where the foreign country has 
with a longer term than that provided for in  the Draft Copyright Act?  
Answer : 
The Government of Seychelles would like to state that it would apply the  term provided for in the 
Copyright Act 2014, i.e. fifty years after the death of the author.  
Question 199 
To rephrase Question  141: 
 Concerning Berne Articles 11, 11ter and 14, does Seychelles' law and regulation on 
copyrights provide that an author of an underlying work would enjoy their rights 
when a translation of their work is being exploited?  
Answer : 
The Government of Seychelles  confirms that Section 5 (2) of the draft  Copyright Act 2014 
(previously 4 (2) of the Copyright Bill 2008) provides that exploitation of a translation of a work 
would be without prejudice to the protection of the pre -existing work utilized for making the 
transla tion.  
Question 200 
To rephrase Question  142:  A Member  appreciate s that Seychelles agrees that the rights 
of authors of audiovisual works are protected.  It seek s additional information.  
 Do the authors of an underlying work that is adapted into an audiovisual work 
(e.g., a book author when the book is made into a movie or a songwriter whose 
composition is used in a television show) have rights when the audiovisual work is 
reproduced, further adapted, publicly performed or communicated to the  public?   
 
Answer : 
The Government of Seychelles would like to clarify that in accordance with  Sub-section 20 (6) of 
the draft Copyright Act 2014, the rights of the Authors will still remain when the audiovisual work 
is reproduced, further adapted, publicly  performed or communicated to the public.  
 
Question 201 
 How does Seychelles intend to protect the intellectual property in these derivative  
works?  
Answer : 
The Government of Seychelles confirm s that works falling wit hin the definition of Sect ion 4 (1), 
which includes for instance audio -visual works, enjoy full copyright protection under the draft 
Copyright Act 2014.  
Question 202 
Paragraph  330 states that Seychelles has "decided to draft an implementing regulation 
under the "Cust oms 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 WT/ACC/SYC/55  
 
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  could be taken against infringement of industrial property rights, copyright and related 
rights and other intellectual property rights."  
In addition, WT/ACC/SYC/18/Rev.2 (Implementation of the WTO Agreement on TRIPS) 
states that "Seychelles does not have laws for the enforcement of border measures.  
This will be catered for by way of regulations under the Customs Management Act 
2011."  
 Are the "Draft Customs Management (Border Measures) Regulatio ns, 2013" in 
WT/ACC/SYC/47 the implementing regulations referred to in paragraph  330 and 
SYC/18/Rev.2?   
 If not, please provide them for WP review.  
Answer : 
The Government o f Seychelles  confirm s that they are one of the same.  
Question 203 
Concerning the "Customs Management (Bord er Measures) Regulations, 2013":   
 Article 7 discusses ex officio authority.    
 A Member  suggest s that it be amended to include the specific provisions of TRIPS 
Article 58(c), which exempts public authorities from liabili ty where actions are 
taken or intended in good faith, if not provided elsewhere in the law.  
Answer : 
The Government of Seychelles takes note and confirm s that the relevant changes have been made 
in the draft Border Measures Regulations.  
 
__________