RESTRICTED  
  
WT/ACC/SYC/60  
 
16 September 2014  
(14-5172)  Page: 1/30  
Working Party on the 
Accession of the Republic of Seychelles  Original: English  
 
 ACCESSION OF SEYCHELLES 
ADDITIONAL QUESTIONS AND REPLIES 
The following submission, dated 15 September 2014, is being circulated at the request of 
the Delegation of the Republic of Seychelles. 
 
_______________ WT/ACC/SYC/60 
 
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  TABLE OF CONTENTS 
II. ECONOMIC POLICIES ................................................................................................. 3  
- FOREIGN EXCHANGE AND PAYMENTS ........................................................................ 3  
- INVESTMENT REGIME ................................................................................................ 3  
- STATE OWNERSHIP AND PRIVATIZATION ................................................................. 4  
III. FRAMEWORK FOR MAKING AND ENFORCING PO LICIES .......................................... 5  
- POWERS OF EXECUTIVE, LEGISLATIVE AND JUDICIAL BRANCHES OF 
GOVERNMENT .......................................................................................................... 5  
IV. POLICIES AFFECTING TRADE IN GOODS ................................................................. 6  
- TRADING RIGHTS ...................................................................................................... 6  
A. IMPORT REGULATION ................................................................................................ 7  
- ORDINARY CUSTOM S DUTIES .................................................................................... 7  
- OTHER DUTIES AN D CHARGE S ................................................................................... 8  
- TARIFF QUOTAS, TARI FF EXEMPTIONS ..................................................................... 8  
- FEES OR CHARGES FOR SE RVICES RENDERED ........................................................... 9  
- APPLICATION OF INTERNAL  TAXES TO IMPORTS ...................................................... 9  
- QUANTITATIVE IMPORT RESTRICT IONS, INCLUDING PROHIBITIONS, 
QUOTAS AND LICENS ING SYST EMS ....................................................................... 10  
- CUSTOMS VALU ATION ............................................................................................. 12  
B. EXPORT REGULATIONS ............................................................................................ 12  
- EXPORT RESTRICTIONS ........................................................................................... 12  
- EXPORT SUBSIDIES ................................................................................................. 14  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ................................. 16  
- INDUSTRIAL POLICY, IN CLUDING SUBS IDIES ........................................................ 16  
- TECHNICAL BARRIERS TO TRADE, ST ANDARDS AND CERT IFICATION ..................... 17  
- SANITARY AND PHYTOSAN ITARY MEASURES .......................................................... 17  
- STATE-TRADING ENTITIES ...................................................................................... 17  
- FREE ZONES, SPECIAL ECONOMIC AREAS ................................................................ 18  
- GOVERNMENT PR OCUREMENT ................................................................................. 20  
- TRANSIT .................................................................................................................. 20  
- TRADE IN CIVIL AIRCRAFT ...................................................................................... 20  
V. TRADE-RELATED INTELLECTUA L PROPERTY REGIME ............................................... 21  
VI. POLICIES AFFECTING TR ADE IN SERVICES ........................................................... 22  
VII. TRANSPARENCY .................................................................................................... 23  
- PUBLICATION OF INFORM ATION ON TRADE............................................................ 23  
VIII.  TRADE AGREEMENTS .................................................................................... 24  
ANNEX I ....................................................................................................................... 25  
 WT/ACC/SYC/60 
 
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  II. ECONOMIC POLICIES 
- Foreign Exchange and Payments Question 1 Please add information in this section of the WP report as to how Seychelles regulates 
foreign exchange and payments.  Please cite  the legal authority for this regulation. 
Answer: 
Seychelles takes note and confirms that the paragr aphs below, containing relevant information on 
how Seychelles currently regulates foreign exchange  and payments, will be included in the Draft 
Working Party Report: 
"The representative of Seychelles said that the "Exchange Control Act 1954" 
was repealed and replaced by the "Foreign Exchange Act 2009" (notified in 
WT/ACC/SYC/43). Since its enactment, the "Foreign Exchange Act 2009", including its 
amendments (as notified in WT/ACC/SYC/43 and WT/ACC/SYC/59), provided the legal framework for foreign exchange transactions and payments in Seychelles. It stipulated 
the permitted activities of authorised dealers – the entities that were legally allowed 
to carry out foreign exchange transactions and through which payments, receipts and transfers for international transactions were made.  The Act was administered by the 
Central Bank of Seychelles. 
 Authorised dealers were required to keep records of foreign exchange transactions.  For statistical and monitoring purposes, authorised dealers were required to submit 
daily information of such transactions to the Central Bank of Seychelles.  This daily 
information included: the indicative exchange rates; the exchange rates based on actual trading; and the end-of-day cash balance. 
 
The representative of Seychelles said that the external value of Seychelles' currency was set freely by authorized dealers and there was no restriction on current and 
capital account transactions." 
 Seychelles also included some information on the previous system in the Draft Working Party Report, for record purposes. 
- Investment Regime 
Question 2 Paragraph 34 of WT/ACC/SPEC/SYC/6/Rev.1  introduces the List of Reserved 
and Restricted Areas of Investment. 
Please clarify in the WPR text that wh ile the "Seychelles Investment Act 2010" 
(SIA 2010) is the legal basis fo r the restrictions, the actual list of restricted sectors is in 
the regulations, e.g., Seychelles Invest ment (Reserved and Restricted Areas) 
Regulations, 2014. 
Answer: 
Seychelles takes note and confirms that the paragraph below will be included in the Draft Working 
Party Report: 
"While the "Seychelles Investment Act 2010" was the legal basis for the restrictions, 
the actual list of restrictions had been incorporated in an implementing regulation 
(i.e. draft "Seychelles Investment (Economic Activities) Regulations, 2014", notified in 
WT/ACC/SYC/59), which was yet to be promulgated, pursuant to the Legislative Action Plan. The Regulations were expected to be adopted by October 2014, but no WT/ACC/SYC/60 
 
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  later than the final Working Party meeting, at which this Report would be adopted, 
ad referendum ". 
Question 3 The list of reserved and restricted areas of investment is contained in Table 12 
of Annex 2 of WT/ACC/SPEC/SYC/6/Rev.1 . The list includes specific types 
of employment as well as enterprises, e.g ., "taxi operator" or "b utcher," as well as 
"water sports" and "take-away business". 
 Are the jobs reserved as well as ownership of the enterprises? 
 Can foreigners drive taxis or butcher? 
Answer: 
 Seychelles confirms that ownership is either restricted or reserved for Seychellois, as per 
Table 12 of WT/ACC/SPEC/SYC/6/Rev.1. The jobs can be performed by foreign nationals. 
 
 With regards to taxis, licenses are only granted to individuals and not to companies. 
Therefore, by inference, taxi drivers are Seychellois only. While foreign nationals can be 
employed as butchers, they cannot be butcher shop owners, given that it is a reserved 
investment area, as per Table 12. 
Seychelles confirms that the paragraph below will be included in the Draft Working Party Report: 
In response to a specific question, the representative of Seychelles said that ownership 
of enterprises was either restricted or reserved for Seychellois, as per Table 12. He further noted 
that foreign nationals could be employed by thes e enterprises. In the case of taxi operators 
specifically, licenses were granted to individuals and not companies, and these licenses were 
reserved to Seychellois only. 
- State Ownership and Privatization 
Question 4 
Paragraph 52 of WT/ACC/SPEC/SYC/6/Rev.1: Paragraph 51 states that State-owned 
enterprises and enterprises with State participation accounted for 45% of GDP but 
paragraph 52 states that they account for only 19% of tax revenue. Even with the 
exemptions in the VAT Regulations,  2014, the disparity seems extreme. 
Could Seychelles clarify the reasons for this large difference? Answer: 
Seychelles confirms that the paragraph below will be included in the Draft Working Party Report: Asked about the disparity between the contributi on to GDP and the contribution to total tax 
revenue of these enterprises, the representative of Seychelles said that this was due to the nature 
of the activities of some of the listed enterprise s. Most of these enterprises provide a public good 
and are thus not profit-driven. Although some of  these enterprises have a high turnover, their 
profit margin was minimal, consequently explaining their limited contribution to national tax 
revenues. 
For example, the Seychelles Pension Fund and SEYP EC - most of their profits are re-invested into 
capital projects designed to sustain their long-term operations. 
Question 5 
Paragraph 59 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that the revision of this Seychelles 
Model Petroleum Agreement "wou ld be linked to Seychelles' accession to the "Extractive WT/ACC/SYC/60 
 
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  Industries Transparency Initiative (EITI)".  The "EITI Seychelles' Workplan" would be 
made publicly available in J une 2014 on http://eiti.org. 
We note that web address given has not, as  yet, attached the workplan. We would like 
to see this document. 
Answer: 
The work plan is available on: http://eiti.org/files/Seychelles_application_annexes.pdf. 
Question 6 
Paragraph 66 of WT/ACC/SPEC/SYC/6/Rev.1: Government-owned firms listed 
in Table 2 created by statute use the Public Procurement Act 2008 and subsequent Regulations. 
We seek Seychelles confirmation that purcha ses these "statute" firms made for reasons 
other than for direct consumption by the government, are not considered "government 
procurement" in the WTO sense, but ra ther purchases covered by normal WTO 
obligations and the commitment in paragraph 68. 
Please confirm that purchases by the go vernment owned firms listed in Table 2 
incorporated under the Companies Act are co vered by normal WTO obligations and the 
commitment in paragraph 68. 
Answer: 
 Seychelles confirms that purchases - by the entities created by statute, as contained 
in Table 2 of WT/ACC/SPEC/SYC/6/Rev.1 - for reasons other than for direct consumption by the Government are not considered government procurement within the meaning of WTO 
rules, but rather purchases covered by the obligations under the WTO Agreements and the 
commitment contained in paragraph 68 of WT/ACC/SPEC/SYC/6/Rev.1.  
 Seychelles confirms that purchases by the enterprises, incorporated under the "Companies 
Act, 1972", as contained in Table 2 of WT /ACC/SPEC/SYC/6/Rev.1, are covered by the 
obligations under the WTO Agreements,  and the commitment contained in paragraph 68 
of WT/ACC/SPEC/SYC/6/Rev.1. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES - Powers of Executive, Legislative an d Judicial Branches of Government 
Question 7  
Paragraphs 79 and 82 of WT/ACC/SPEC/SYC/ 6/Rev.1:  Paragraph 79 states that the 
"President has the power to issue Decrees." However, paragraph 82 states that Presidential Decree power was not included in the 1993 Constitution. 
1. Does the President still have this power?   If not, please correct the text 
of paragraph 79. 
Answer: 
Seychelles would like to confirm that with the introduction of the 1993 Constitution, the power 
granted to the President to issue decrees was removed, as described in paragraph 81 of WT/ACC/SPEC/SYC/6/Rev.1. 
Therefore, Seychelles will delete the sentence contained in paragraph 79 that reads "The President 
has the power to issue Decrees" to avoid confusion. WT/ACC/SYC/60 
 
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  Question 8  
Paragraphs 82 and 84 of WT/ACC/SPEC/SYC/6 /Rev.1:  Please clarify the following 
issues in the WP report text. 
2. Is the WTO a "treaty obligation" for Seychelles? 
3. By what % of membership will the National Assembly ratify WTO? 
Answer: 
4. Seychelles would like to confirm that WTO is a treaty obligation for Seychelles. 
5. Seychelles would like to confirm that the Protocol on the Accession of Seychelles, including 
the entire Accession Package, needs to be ratified by "50%-plus-one-vote" of the membership of the National Assembly. 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
Question 9 Paragraph 96 of WT/ACC/SPEC/SYC/6/Rev.1: We applaud Seychelles efforts 
to rationalize its business licensing prog ramme to remove duplication of fees 
and equalize treatment of import distributors and local manufacturers in terms of securing the proper licenses. 
 Will importers that are neither retailers nor wholesalers be able to operate 
as importers of record, then deliver  the goods to the domestic seller? 
 We await Seychelles' report on the completion of the reform process. 
 Please update this part of the report to reflect the requirements when the new 
programme is enacted. 
Answer: 
 Yes, importers that are neither retailers nor wholesalers can operate as importers of record. 
The goods would be delivered to a domestic seller either through a Customs broker or any 
other natural or legal persons in Seychelles, on behalf of the importer of record. With regard 
to requirements for distribution, Seychelles refers to elaborations provided in paragraph 103 
of WT/ACC/SPEC/SYC/6/Rev.1. 
 The amendment to the "Licences (Trade) Regula tions", is currently being drafted by the 
Attorney General's Office to repeal the ca tegory "importer". The Government is fully 
committed on finalizing the reform process by  October 2014 or, no later than the final 
Working Party meeting, at which this Report would be adopted, ad referendum , in line with 
the revised Legislative Action Plan (WT/ACC/SYC/17/Rev.4). 
 Please see the response in the second bullet. The information on the envisaged timeline 
for the enactment of the new regulation has been incorporated in the DWPR. 
Question 10  Paragraph 102 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that "the business activity licence 
requirement only applied to entities physically present (established) in Seychelles, 
and did not apply to those outside Seychelles engaged in importation." There is a similar 
statement in paragraph 89. 
 How does a company not registered or licensed in Seychelles perform the duties 
of importer of record, e.g., how could such a company pay tariffs or taxes if it were 
not registered? WT/ACC/SYC/60 
 
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  Answer: 
Companies - not registered or licensed in Seychelles - perform their duties of importers of record, 
for example, declaring imported goods or paying  tariffs, through a Customs broker or any other 
natural or legal persons in Seychelles. 
Question 11  
Paragraph 109 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that the holder of a licence for the 
storage and retail of petroleum products wo uld need an additional import activity 
licence to import petroleum products. 
 Will this, and other such situations, be  changed when the business licensing 
system is streamlined and reformed? 
Answer: 
Seychelles can confirm that under the revised business licensing system, the import business 
activity licence category will be eliminated; th erefore no additional licence will be required 
to import petroleum products. 
A. IMPORT REGULATION 
- Ordinary Customs Duties Question 12  
Paragraphs 114-115 of WT/ACC/SPEC/SYC/6/R ev.1 state that Seychelles currently 
applies HS2007 tariff nomenclature in its import tariffs and that, "as soon as the COMESA CU became effective (i.e. January 2015), Seychelles would be obliged to apply 
the COMESA CET". 
 What tariff nomenclature does the COMESA CET apply as of 1 January 2015? 
 May we have a copy of the COMESA CET ta riff levels in excel spreadsheet format? 
Answer: 
 Seychelles can confirm that the COMESA CET is based on the HS2007. It will apply upon 
entry into force of the Customs Union on 1 January 2015. 
 The document containing the COMESA CET tari ff levels, as provided for by the COMESA 
Secretariat, is only available in word format. A copy has been submitted to the Working 
Party (notified in document: WT/ACC/SYC/58). 
Question 13 Table 4(b) of WT/ACC/SPEC/SYC/6/Rev.1 is titled, " Average Level of Agricultural 
and Non-Agricultural Tariff Lines in th e COMESA CET Schedule (as of May 2014) ". 
 We thank Seychelles for the information pr ovided in this table concerning the 
number of COMESA CET tariff lines Seychelle s will adopt.  However, it does not 
report the average tariff rate level of agri cultural and non-agricultural tariff lines 
in the COMESA CET Schedule—could Se ychelles provide that information? 
 We seek information on the distribution  of COMESA CET tariff rates in a chart 
similar to that of Table 4(a)—could Seychelles provide that information? WT/ACC/SYC/60 
 
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  Answer: 
 Seychelles has included a relevant table (i.e. Table 4(b)) in the revised Draft Working 
Party Report.  
- Other Duties and Charges 
Question 14  
Paragraph 121 of WT/ACC/SPEC/SYC/6/Rev.1 st ates that the COMESA 1% levy "would 
be paid based on the apportionment of colle cted customs duties, and transferred to the 
COMESA Secretariat through the Central Banks of the COMESA member states". 
 Does this mean that the 1% COMESA Levy  will no longer be applied and that the 
value of that levy will be paid by Seyc helles directly to the COMESA Secretariat? 
Answer: 
As per paragraph 121 of WT/ACC/SPEC/SYC/6/Rev.1  Seychelles can reconfirm that it does not 
apply the COMESA Community Levy. Seychelles can al so reaffirm that, as indicated in paragraph 
126 of WT/ACC/SPEC/SYC/6/Rev.1, Seychelles has al ready made a commitment to bind all ODCs 
at 0%. Therefore, no ODCs, including the 1% COMESA Community Levy, will be applied 
on imports. 
Question 15  
Paragraph 128 of WT/ACC/SPEC/SYC/6/Rev.1: The 1% COMESA Levy would 
be considered an ODC if it is applied separately. 
 We request a statement from Seychelle s in the commitment along the lines 
of "In addition, Seychelles would not apply the 1% COMESA Levy as an ODC or a 
separate charge on imports." 
Answer: 
Seychelles considers that the inclusion of this sentence is not required, given that that Seychelles 
has already committed to bind all ODCs at 0%, as indicated in commitment paragraphs 126 
and 128 of WT/ACC/SPEC/SYC/6/Rev.1.  No ODCs, including the 1% COMESA Community Levy, will be applied on imports.  
- Tariff quotas, tariff exemptions 
Question 16 Part XV of the "Trades Tax Regulations 1997" lists goods and persons exempted from 
import duties. 
Paragraph 132 of WT/ACC/SPEC/SYC/6/Rev.1 st ates that, "although Part XV of the 
"Trades Tax Regulations 1997" had not been  repealed yet, work was in progress 
to amend the "Trades Tax Regulations 1997", including Part XV, and adopt it as an 
implementing regulation under the "Cus toms Management Act 2011" (CMA 2011)". 
 What is Seychelles' time line for enacti ng the new implementing regulations? 
 Will there be substantive changes in the regu lations in their new legal form? If so, 
please provide information on this in the draft WP report. WT/ACC/SYC/60 
 
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  Answer: 
 Seychelles confirms that Table 11 of the revi sed DWPR contains the list of "Trade Tax 
Regulations" that will be repealed by October 2014, as indicated in the revised Legislative Action Plan (WT/ACC/SYC/17/Rev.4). As indicated in Table 11, the provisions of these 
regulations have already been transposed to existing legislation.  Table 11 also reflects the 
"Trade Tax Regulations" that are currently under  review by the relevant authorities; and the 
"Trade Tax Regulations" that have already been repealed.   
 Seychelles can confirm that there will not be any substantial changes in the regulations. 
The purpose of the implementing regulation s is to ensure conformity between the 
Customs Management Act 2011 and the VAT Act 2010.  The list of goods and persons exempted from import duties will remain the same as provided in paragraph 130 
of WT/ACC/SPEC/SYC/6/Rev.1. 
- Fees or charges for services rendered Question 17 
Table 5(b) of WT/ACC/SPEC/SYC/6/Rev.1 lists  fees applied by Seychelles on or in 
connection with importation. One of the entries, the "administrative fee based 
on monthly turnover for specialized warehouse operating outside SIBA premises" 
is applied at a rate of 1.5%, which is an ad valorem  charge, not one based on the cost 
of services rendered. 
 Please explain the charge, why it is ad valorem , and how it is related to the cost 
of the services provided by Seychelles. 
 Please indicate how the fee will be amende d to comply with Article VIII of the 
GATT 1994? 
Answer: 
 
 The "fee based on monthly turnover for specialised warehouse operating outside SIBA 
premises" of 1.5%, previously included in Ta ble 5.4(b), was not a fee but a tax. The entry 
of the 1.5% tax was therefore removed from Ta ble 5.4(b) in the Draft Working Party Report. 
This tax had been applied to import zone operators in lieu  of the normal tax rates, given that 
they were not covered under the fee-related schedule of the "International Business 
Companies Act 1994". These import zone operators were no longer operating under the 
SITZ, and thus, this tax was no longer applied.  The relevant section of the "Revenue 
Administration (Fees) Regulations 2011", notified in WT/ACC/SYC/22, was being amended to reflect these developments and updates. The respective amendments were expected 
to be adopted by October 2014, but no later than the final Working Party meeting, at which 
this Report would be adopted, ad referendum . 
 Seychelles will correct Table 5(b) to exclude the 1.5% tax, which has been erroneously 
included as a fee before. 
- Application of internal taxes to imports Question 18  Paragraph 146 of WT/ACC/SPEC/SYC/6/Rev.1 states that "imported inputs in the 
production process were exempted from the VAT, if the manufacturer could certify that 
85% of the goods produced would be destined for export". 
 Could Seychelles clarify, in the DWPR, if this provision is currently in place? 
 If so, how is certification gi ven and over what period of production or export does 
the 85% minimum apply? WT/ACC/SYC/60 
 
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   How is this VAT exemption for producers administered, i.e.: 
o Does the manufacturer have to be the importer? 
o Are there any specific product categories  (other than banned goods) excluded 
from the subsidy? 
o Does the VAT exemption cover domestic intermediate goods with imported 
content? If so, how and to whom is the exemption applied? 
 If an exemption from VAT for imported in puts in the production process requires 
that "85% of the goods produced woul d be destined for export", a Member 
expressed concerns that it acts as an export performance requirement, something 
prohibited by the Agreement on su bsidies and Countervailing Measures. 
Answer: 
 Seychelles can confirm that at some point in the past, the introduction of such a provision 
(i.e. 85% minimum) was foreseen. Such a pr ovision has, however,  never been applied 
or included in any legislation. Thus, Seychelles clarifies that there is no such provision. 
All applicable VAT exemptions are listed in the "Value Added Tax (Amendment of Schedules) 
Regulations 2014", notified in WT/ACC/SYC/48" . The information in the DWPR has been 
corrected appropriately. 
- Quantitative import restrictions, incl uding prohibitions, quotas and licensing 
systems 
Question 19  Paragraph 152 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that "as a result of the legislative 
review and amendments, the following products  would be moved from the prohibited to 
the restricted list: SPS-related products (hides and fur skins and palm plants); second-hand vehicles; left-hand drive vehi cles; automotive bodies; and camouflage 
clothing." We appreciate Seychelles' co mmitment to remove certain non-hazardous 
goods from the banned list to the list of rest ricted goods subject to licensing and review. 
We seek additional information, as  this revision is implemented: 
 What are the specific products now requiring an import permit? 
 How will importers apply and obtain license s for the products previously banned? 
 What will be Seychelles' process for eval uating the requests for import licenses? 
 Please provide this information in the draft WP report. 
Answer: 
 Seychelles confirms that the exhaustive list of specific products subject to the import permit 
requirement is contained in Table 7(b) of Annex 2 of WT/ACC/SPEC/SYC/6/Rev.1. 
 Seychelles can confirm that the existing procedure for importation of products on the 
restricted list will equally apply to the new additions to the restricted list. (i.e. products moved from the prohibited to the restricted list).  The paragraph below as extracted from 
the Import licensing Questionnaire (WT/ACC/SYC/14/Rev.2) provides further details on the 
procedures: 
"There is only one import licensing system in Seychelles, which applies to restricted 
items. A list of restricted items is attached (Annex 1). An importer intending to import 
restricted goods is required to apply for an import licence from relevant Ministries and 
Departments or Government Agencies, the Import and Export Division of the Ministry of Finance, Trade and Investment acts as a one-stop shop for processing these 
applications and is a facilitator in the whole process of obtaining the licence. 
The goods can only be imported subject to approval of the application." 
 Seychelles confirms that, as per paragraph 165 of WT/ACC/SPEC/SYC/6/Rev.1, the Import 
and Export Division of the Ministry of Financ e, Trade and Investment, acts as the one-stop 
shop for processing import licence applications. Respective approval authorities WT/ACC/SYC/60 
 
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  (e.g. agencies, line Ministries, etc.), as per Table 7(b) of WT/ACC/SPEC/SYC/6/Rev.1 are in 
charge of evaluating the requests, in accordance with pre-defined levels of risk associated with the product in question.  
As per Table 7(b), for example, importation of  animals and animal by-products not treated 
carrying SPS risk will be evaluated by the Ministry responsible for Environment and the 
Ministry responsible for Natural Resources. They will carry out due diligence risk assessments based on science and international standards.  
 Seychelles confirms that the relevant information can be found in paragraph 165 
of WT/ACC/SPEC/SYC/6/Rev.1.  
Question 20 Paragraph 160 of WT/ACC/SPEC/S YC/6/Rev.1 states that Se ychelles will move all the 
SPS-related products contained in Table 7(a) from the prohibited to the restricted list, 
upon enactment of the draft "Customs Management (Prohibited and Restricted) Regulations 2014" in May 2014. 
 Have the regulations for handling the SPS-re lated products contained in Table 7(a) 
changed, i.e., are they now based on "requi rements for scientific evidence and risk 
analysis, based on existing international  standards, such as by the OIE and the 
IPPC respectively, to decide whether en try for the products could be granted. 
Answer: 
The draft "Customs Management (Prohibited and Restricted Goods) (Amendments) Regulations" 
will be adopted by October 2014, in line with the revised Legislative Action Plan 
(WT/ACC/SYC/17/Rev.4).  This Regu lation will contain the exhaustive prohibited and restricted 
lists.  These lists, in which SPS-related products are moved from the prohibited to the restricted list, have already been reproduced in Tables 7(a) and 7(b) of WT/ACC/SPEC/SYC/6/Rev.1. 
For SPS-related products, the implementing regulations under the Biosecurity Act 2014 will contain 
specific provisions on the requirements for scienti fic evidence and risk analysis, based on existing 
international standards, such as by the OIE and the IPPC, to decide on whether the entry for the 
products can be granted. The timelines for the enactment of these implementing regulations are 
specified in the revised Legislative Action Plan (WT/ACC/SYC/17/Rev.4), and the agreed SPS- specific action plan (see Table 13 in the DWPR).  Drafts of these implementing regulations have 
already been shared with the Working Party (WT/ACC/SYC/36). 
Question 21  
Paragraph 165 of WT/ACC/SPEC/SYC/6/Rev.1  states that, "the draft "Customs 
Management (Prohibited and Restricted) Regulations, 2014", under the "Customs 
Management Act 2011", would repeal and replace the "Trades Tax (Imports) 
(Prohibited and Restricted Goods) Regulations, 2009"...". 
 Have the "Customs Management (Prohi bited and Restricted) Regulations 2014" 
been implemented? 
 As soon as possible please provide information in the DWPR as to whether these 
reforms have been implemented. 
Answer: 
 Seychelles confirms that the "Customs Management (Prohibited and Restricted Goods) 
Regulations, 2014" (notified in WT/ACC/SYC/57) came into effect as of 2 June 2014, thereby repealing the "Trades Tax (Imports) (Prohibited and Restricted Goods) Regulations, 2009". 
The "Customs Management (Prohibited and Restricted Goods) Regulations, 2014" will be 
further amended with the enactment of the draft "Customs Management (Prohibited and Restricted Goods) (Amendments) Regulations, 2014". This regulation is expected to be WT/ACC/SYC/60 
 
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  adopted by October 2014, but no later than the final Working Party meeting, at which this 
Report would be adopted, ad referendum.  
 Seychelles confirms that this reform process has been completed. The exhaustive lists of 
restricted and prohibited goods subject to an import licence requirement were listed in 
Tables 7(a) and 7(b) of Annex 2. These lists were extracted from the draft "Customs 
Management (Prohibited and Restricted Goods) (Amendments) Regulations, 2014". This regulation was expected to be adopted by October 2014, but no later than the final 
Working Party meeting, at which this Report would be adopted, ad referendum.  The DWPR 
has been updated to include the above information.  
- Customs valuation Question 22  
Paragraph 191 of WT/ACC/SPEC/SYC/6/Rev.1:  We thank Seychelles for the work that 
it has done to reform its system of Customs Valuation. 
 Have the reforms in the new legislation been fully implemented at this time? 
 If not, please indicate the current st atus and when full implementation and 
operationalization is expected. 
Answer: 
 Seychelles confirms that the "Customs Management (Valuation of Goods) Regulations 2014" 
(notified in WT/ACC/SYC/57) - Chapter 2 of the consolidated "Customs Management Regulations, 2014" - came into effect in June 2014.  Specifically, the "Customs Management (Valuation of Goods) Regulations 2014" was an  implementing regulation under the Customs 
Management Act 2011, covering customs valuation.  The Interpretative Notes, referenced in 
this Regulation, had also been incorporated as Schedule 2 of the consolidated "Customs Management Regulations, 2014".  This information has been reflected in the revised DWPR. 
 Seychelles confirms that the development of reference databases on risks evaluation and 
the value of identical & similar goods and training on risk valuation are still on-going; and will be completed upon accession in accordance with the Customs Valuation Questionnaire 
notified in WT/ACC/SYC/15/Rev.2. 
B. EXPORT REGULATIONS - Export restrictions Question 23  
Paragraph 209 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that "draft revised export permit 
procedures would be submitted to the Workin g Party for review.  Seychelles' objective 
was to enforce a new, less trade restrict ive export regime by the end of 2013". 
 We are very pleased to see that Seychelles'  review of its export permit system has 
resulted in the realization that no t every export requires a permit. 
 We seek a table listing goods that will re quire an export permit similar to that 
provided for restricted imports in Table 7(b) .  Please indicate the authority, in each 
case, that issues the permit, and th e reason why a permit is required. 
 We seek confirmation that the new system  seeks to require a permit only for the 
goods on this list and that for goods not id entified as requiring an export permit, 
no export permit would be required af ter Seychelles' accession to the WTO. 
 Please describe the requirements for securing an export permit, and identify the 
new legislation. WT/ACC/SYC/60 
 
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  Answer: 
 Seychelles takes note of the statement. 
 Seychelles is pleased to provide the requested table below, which will be included in the 
DWPR: 
APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
Ministry of Health  
Miscellaneous 
chemical products 9907.0000 
    Sub-Heading 38.08  Chapters  
28 to 30 1. Human Remains – embalmed  
2. Ashes of cremated human body  
3. Human tissues including blood and blood products  
4. Biological samples; from laboratories for research 
or diagnostic purposes 
5. Pesticides; re-export of banned products  that was 
brought in illegally or other products being re-exported for appropriate disposal or of substandard quality  
6. Medicines; re-exports for the same reasons as (5) 
above  
7. Any other medical or related products that may 
appear on the market and judged by the authority responsible for public health to require export permit. 
Ministry of Environment and Energy   Sub-Headings 
38.25 39.15 40.04 40.17 43.01 to 44.05    
 
05.07 to 05.08 1. Waste and products derived from waste; includes 
garbage, refuse, sludge, construction debris and 
other discarded substances resulting from industrial and commercial operations or from domestic, individual and community activity. 
2. Hazardous waste  
3. Products of concern to the environment ; products 
that may display certain characteristics which may be harmful to the environment, includes re-export  and product recall , and materials that may contain 
biological risk (e.g. soil) 
4. CITES products  
5. Palm plants  
6. Corals and shells  
Ministry of Natural 
Resources    Genetically modified organisms 
Seychelles 
Agricultural 
Agency  Live Plants and 
plant products 
 
 
Live animals; 
Animal Products Sub-Heading 
06.01 to 
06.04 
 Chapter 1 Live trees and other plants; bulbs roots and the like; 
cut flowers and ornamental foliage 
 
 Live Animals 
Seychelles Fishing Authority  
Fish and Fisheries 
Product Chapter 03 
 1604.1100 to 1605.9090 Fish and crustaceans, molluscs and other aquatic 
invertebrates Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 
Ministry of Home Affairs and Transport  Motor Vehicles Chapter 87 Vehicles other than railway or tramway rolling - stock 
and parts and accessories thereof 
 Seychelles confirms that the new regime will require that only products listed on the export 
permit list as provisionally identified in paragraph 212 of WT/ACC/SPEC/SYC/6/Rev.1, and the table above, will require export permit. 
The Government of Seychelles, however, reserves  the right to modify this list as necessary 
in the future, should situations arise meriting such amendments.  However, any such 
amendments would take full account of commitments undertaken in Seychelles' final Working Party Report and relevant provisions under the WTO Agreements, including 
notification requirements. 
 
 Seychelles confirms that the requirements for export permit will be set by the responsible 
line Ministries or Agencies, taking into account the risk and particularities associated with WT/ACC/SYC/60 
 
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  the product being exported. The new legislat ion will now be the "Customs Management 
(Export Permit) Regulations 2014" (notified in WT/ACC/SYC/59). 
Question 24 Paragraph 219 of WT/ACC/SPEC/SYC/6/Rev.1 st ates that Seychelles "reaffirmed that 
the issuance and renewal of export  permits were free of charge." 
 Would this continue to be the case  after Seychelles amended the system? 
Answer: 
Seychelles confirms that, as indicated in  paragraph 219 of WT/ACC/SPEC/SYC/6/Rev.1, 
the issuance and renewal of export permits were  free of charge. However, Seychelles retains the 
right to introduce such fees in future.  In the even t of the introduction of such fees, these fees will 
be based on the costs for the services rendered, in line with relevant provisions of the 
WTO Agreements. 
- Export subsidies Question 25  
Paragraph 226 of WT/ACC/SPEC/SYC/6/Rev.1 describes the incentives and benefits 
available to exporters of agriculture and fish ery products under AFIA 2005 law. It states 
that, "similar benefits were granted to producers who exported any of their products." 
 Please clarify whether a producer must export in order to receive benefits. 
 Please clarify if enterprise s that distribute similar goods to the domestic market 
in these sectors receive the same government benefit as an exporter? 
Answer: 
 To clarify, Seychelles has introduced the following information in the DWPR: 
"He added that producers who exported any of th eir products were entitled to the benefits, 
if they fell into one of the eight categories." 
 
Seychelles can confirm that the eight categories identified in paragraph 225 of WT/ACC/SPEC/SYC/6/Rev.1 receive the same benefits, regardless of whether a producer 
exports or not. 
 
 Seychelles can confirm that enterprises that distribute similar goods to the domestic market 
in these sectors receive the same concessions as exporters in accordance with 
the AFIA 2005.  Given that farmers, farming entities and agricultural processors, and 
fishermen, boat owners and fisheries processors are also the local distributors.  This is due to the nature of the industry and the market size. Therefore, local distributors were also 
beneficiaries of the concessions provided for in the AFIA 2005. 
Question 26 Paragraph 227 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that none of the fiscal incentives 
given to exporters were contingent on export performance, but if, in fact, one has to be 
an exporter to get the benefit, th is would seem to make the benefit de facto  dependent 
on exporting, i.e., if the producer didn 't export, he wouldn't get the benefit. 
 We expect that Seychelles will review the AFIA 2005 and eliminate any benefits 
available to exporters. WT/ACC/SYC/60 
 
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  Answer: 
Taking account of Members' concerns, the Govern ment of Seychelles has decided to repeal the 
AFIA 2005. The benefits and incentives granted to exporters under the Act would no longer apply. 
Benefits and incentives granted to fisherme n and farmers under the AFIA 2005 have been 
transferred to other relevant legislation (see the table in the reply to the next question). 
Question 27  Paragraph 229 of WT/ACC/SPEC/SYC/6/Rev.1 :  We appreciate this commitment, 
as well as the commitment in Seyche lles' agricultural support tables, 
WT/ACC/SPEC/SYC/4/Rev.2 that Seychelles does not provide export subsidies. 
However, in reviewing the AFIA 2005 and in light of statements in the WP report text, it seems clear now, as it was when this dele gation first raised the issue at the Second 
WP meeting in November 2010, that a nu mber of Seychelles benefits provided 
to agricultural, fishery and industrial enterp rises are, in fact, de pendent on exporting. 
 We seek Seychelles recognition that this practice must stop, in law and in fact, 
for Seychelles to be WTO compliant in this area, and that the law be amended 
to remove the provision for exporters to be subsidized. 
 Have any of the provisions of AFIA 2005 changed or been repealed? 
Answer: 
 The AFIA is in the process of being repealed.  Therefore, Seychelles confirms that the 
benefits available under the AFIA 2005 will no longer be applicable. 
 Some benefits and incentives granted to fishermen and farmers under the AFIA 2005 had 
been transferred to the following legislation: 
Fiscal 
benefits 
under AFIA 
2005 Relevant section 
of the AFIA 
providing for the 
fiscal benefits Introduction of the same fiscal benefits under other pieces of 
legislation 
Business Tax  Schedule 1 Part 1 
and Schedule 2 Part 1 The benefit under the AFIA has been mirrored under the Business Tax 
Act, 2009.  
Goods and Services Tax Schedule 1 Part 4 
and Schedule 2 Part 4 The GST Act 2001 has been repealed. Note that item 22 of the First 
Schedule, Part 1 of the Value A dded Tax Act exempts imports for 
farming, fisheries and supporting acti vities where approval is needed 
from the Ministry of Natural Resources.  
Trades Tax Schedule 1 Part 4 
and Schedule 2 Part 4 Only concessions granted are on im portation of motor vehicles, the 
concessions have been transferred under the Excise Tax Act. 
Social Security Act Schedule 1 Part 2 
an Schedule 2 Part 2 The Social Security Act 1983 has been repealed.  These concessions 
have been transferred under the In come and Non-Monetary Benefits 
Tax Act, 2010 (see Schedule 1 and 2 of the Act). 
GOP Schedule 1 Part 3 
and Schedule 2 Part 3 The quota for Maximum Allowable Foreign Employees (MAFE) under the 
AFIA is no longer in application.  The MAFE is now dealt with under the legislation governing employment an d immigration.  The same applies 
for the GOP fee and no concessionary rate of GOP is allowed. 
Fuel Concessions  Schedule 2 Part 5 The tax concessions to the fisheries sector is being moved under the 
Excise Tax Act, 2009.  Currently at the Office of the Attorney General for drafting.  WT/ACC/SYC/60 
 
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C. INTERNAL POLICIES AFFECT ING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies Question 28 
Paragraph 231 of WT/ACC/SPEC/SYC/6/Rev.1:  The first sentence should read: 
"Subsidies to the industrial sector were pr ovided under two sets of laws...", since only 
under TIA 2003 and AFIA 2005 are certificates still issued. 
Answer: 
Seychelles will make the necessary amendments in the DWPR.  The DWPR text will read: 
"Subsidies to the industrial sector were  provided under two sets of laws...". 
Question 29  
Paragraph 234 of WT/ACC/SPEC/SYC/6/Rev.1: The incentives AFIA 2005 are explicitly 
made available to exporters, to the exclusion of sellers who do not export (see Articles 
3(c) and 3(h) of the Law. In addition, the tariff and tax exemptions described in this 
section would appear to match the descri ptions of prohibited subsidies found 
in paragraphs (e) and (g) of Annex I of the WTO Agreement on Subsidies and Countervailing Measures. In particular, AFIA 2005 benefits vary as to the level of foreign 
exchange produced by exports. The incent ives increase if the amount of foreign 
exchange reported from sales increases, i.e., varies between Group A and Group B 
exporters depending on the amount of foreign exchange earned. 
 We seek acknowledgement that the curren t programme of subsidies to exporters 
is prohibited and a workable plan to amend AFIA 2005 to eliminate such subsidies, 
i.e., in favour of WTO compatibility. 
Answer: 
 In taking account of Members' concerns with regard to the AFIA 2005, Seychelles has 
decided to repeal this Act. This process was expected to be completed by October 2014. The benefits and incentives granted to exporters under the Act will no longer apply. Some 
of the benefits and incentives granted to fishermen and farmers under the AFIA 2005 had 
been transferred to other legislation (see above responses and the "Export subsidies" chapter of the revised DWPR).
 
Question 30 
The responses to question 120 and 122 of WT/ACC/SYC/55 state that "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"  and that no new certificates were 
being issued under IPA 1994. 
 Since the IPA 1994 certificates are "valid unt il their expiry date", are any of these 
still in effect, and if so, wh at are the "expiry dates"? 
Answer: 
The IPA certificates, issued under the Investment Promotion Act, 1994, were valid for 10 and 20 
years depending on the nature of the investment.  However, with the enactment of the "Tourism 
(Incentives) Act in 2003" and the "Agriculture (Incentives) Act in 2005", the fiscal incentives 
covered had been made redundant as similar incentives were provided for under the two 
aforementioned pieces of legislatio n. Thus, although the certificates issued are legally valid, they WT/ACC/SYC/60 
 
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  are nonetheless, not being used, in practice, for the grant of any fiscal incentives. At present, 
three certificates of this type still existed - with the last one expiring in 2019.  - Technical barriers to trade, standards and certification 
Question 31 
Paragraph 259 of WT/ACC/SPEC/SYC/6/Rev.1 co ntains information on Seychelles' TBT 
enquiry point. We had trouble bringing the web address given for this enquiry point up 
on 1 July. Please confirm the address. 
Answer: 
Seychelles confirms that the provided contact c oordinates is an email address and not a website. 
The e-mail address is fully functional. 
- Sanitary and phytosanitary measures 
Question 32  Paragraph 269 of WT/ACC/SPEC/SYC/6/Rev.1:  As of 1 July, the website given for the 
Seychelles Bureau of Standards, http://w ww.sbs.sc, was not yet in place. Could 
Seychelles indicate when the enquiry point website will be operational? 
Answer: 
Seychelles confirms that the websit e www.sbs.sc is now fully functional. 
Question 33 Paragraph 271 of WT/ACC/SPEC/SYC/6/Rev.1: Could Seychelles indicate when the SPS 
enquiry point website might be implemented? 
Answer: 
It is envisaged that the SPS enquiry point website will be operational by 1 January 2015. 
- State-trading entities 
Question 34  
This section should be unified with the Sect ion on "State Ownership and Privatization" 
perhaps with paragraphs 60 and 61 of WT/A CC/SPEC/SYC/6/Rev.1. A new title for the 
section might be "State Ownership and Privatization, State-trading entities".  
Answer: 
Seychelles is in agreement with the proposal and shall make the necessary amendments. Question 35  
The presentation on Indian Ocean Tuna Lt d. (IOT) and Seychelles Petroleum Company 
(SEYPEC) in the two sections is not clear. 
 We need to know more about what they do, and their current status. 
 In addition, for IOT, in WT/ACC/SYC/ 13, please explain what "National 
Production" refers to, and what the units are. WT/ACC/SYC/60 
 
- 18 - 
 
  Answer: 
 Seychelles confirms that IOT is a tuna processing facility, primarily dealing with canned 
tuna. It is a commercial company incorporated under the Companies Act 1972, governed by a Board of Directors.  The Government hold s one post on the Board of Directors, due to 
its shareholdings in the company. 
Seychelles confirm that SEYPEC is a company incorporated under the Companies Act 1972, 
governed by a Board of Directors.  The Comp any specializes in the importation, storage 
distribution and re-exportation of petroleum products. 
 National productions refer to products exported by IOT to the local market. Seychelles would 
like to note that given that the IOT did not qualify as a STE within the meaning of Article XVII of the GATT 1994 and the working definition of the Understanding on that 
Article, the Questionnaire on STEs has been updated and the IOT has thus been removed.  
Question 36  Paragraph 280 of WT/ACC/SPEC/SYC/6/Rev.1:   
 What is the nature of its operations that makes IOT a "state-trading enterprise?" 
 In Table 2, there are a number of state owned enterprises with  exclusive rights. 
Why are none of these identified as STEs? 
Answer: 
 Seychelles can confirm that after further discussions, the IOT does not hold any exclusive 
rights or controlling rights; therefore does not qualify as a state-trading enterprise as per WTO definition. 
Seychelles therefore proposes to delete re ferences in paragrap h 280 on IOT being 
a state-trading enterprise. 
 
 At present, Seychelles can confirm that it does not have State-trading enterprises within the 
meaning of Article XVII of the GATT 1994 and the working definition of the Understanding on that Article. An updated questionnaire on stat e trading, reflecting the present situation, 
has been submitted (docum ent WT/ACC/SYC/13/Rev.1). 
- Free zones, special economic areas Question 37 Paragraph 283 of WT/ACC/SPEC/SYC/6/Rev.1 states that the Financial Services 
Administration issues licenses to operator s in Seychelles Inte rnational Trade Zones 
(SITZ).  
 Please add information on the duration and basis for renewal of the licenses, 
and the grounds for withdrawing one.  
Answer: 
Seychelles takes note and the following information will be incorporated in the Draft Working Party 
Report: 
 
"Duration of an SITZ licence is normally set fo r two (2) years.  However, exceptions can be 
made depending on the business activities e.g. for the Indian Ocean Tuna Limited (IOT) 
the licence validity is set for 20 years. 
 Renewal of SITZ licenses are subject to: 
 
• the SITZ company being fully compliant to the SITZ Act 1995; and WT/ACC/SYC/60 
 
- 19 - 
 
  • viability of the project as well as employment creation. 
 Grounds for withdrawal of an SITZ licence are subject to the following:  
• an SITZ company's line of business is deemed irrelevant within an SITZ 
framework; 
• on grounds of non-performance of business activity, as prescribed in the schedule 
of its SITZ licence;  
• SITZ operator being non-compliant to the SITZ requirements.  
 
Question 38 
Paragraph 287 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that SITZ companies were entitled 
to sell only 20% of their produced goods on the domestic market but were entitled to 
export up to 100%.  Later, this requirement is disavowed. 
 Please clarify the status of these requir ements.  Are they contained in the SITZ 
Law or somewhere else? 
 Even if the requirement is de facto , rather than contained in law, holding the level 
of sales of a SITZ producer into Seyc helles at 20% still au tomatically imposes 
a minimum 80% export requirement, and creates a prohibited subsidy.  
We suggest that Seychelles legislation co vering SITZs be amended, as necessary, 
to ensure that there is no official or unofficial requirement for SITZ to export any 
portion of their output.  
Answer: 
 As per paragraphs 289 and 290 of WT/ACC/SPEC/SYC/6/Rev.1, there is no legal or de facto  
20%-restriction for domestic sales (i.e. sales on Seychelles' market). SITZ companies could 
sell 100% of goods they produce on Seychelles ' market - where goods were subject to all 
normal taxes and tariffs (as described in paragraph 290). 
 
 Seychelles can confirm that this is not necessary given that this 20%-restriction does not 
exist, as elaborated in paragraphs 289 and 290 of WT/ACC/SPEC/SYC/6/Rev.1.  
Question 39  
Paragraph 289 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that any sale of SITZ production 
on the Seychelles' market would be considered an export from the SITZ and an import to 
the Seychelles' market. 
 Please clarify in the DWPR that this means that all duties, charges, and taxes 
normally applied to imports are applied to these sales by SITZ producers when sold in Seychelles, and provide the legal citation that confirms this.  
Answer: 
The legal instrument is the "International Trade Zone Act, 1995". Part II, paragraph 3(3) of the 
Act, reads "subject to this Act, goods brought into, or services provided to a person in any place in Seychelles, other than a zone, from a zone shall be deemed to be goods imported into, 
or services provided from, a place outside Seychelles".  WT/ACC/SYC/60 
 
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  - Government procurement 
Question 40 Paragraph 301 of WT/ACC/SPEC/SYC/6/Rev.1:  We support Seychelles' intent 
to initiate negotiations to accede to th e GPA within a year of its WTO accession. 
Answer: 
Seychelles takes note. 
- Transit 
Question 41 
Paragraph 302 of WT/ACC/SPEC/SYC/6/Rev.1 states that goods in transit are governed 
by the provisions under Sections 94 to 97 of the "Customs Management Act 2011." 
Please briefly describe these provisions in this section.  
Answer: 
Sections 94 to 97 of the CMA 2011 contain provisions that facilitate the movement of goods from 
a Customs Office of entry to a Customs Office of exit in Seychelles without payment of duties and 
taxes. In addition to providing the transit procedures, these provisions also stipulate the 
procedures for lodgement of security where deemed  necessary and for the imposition of penalties 
in the event of an infringement. 
Seychelles would also like to confirm that given its specificity as an island nation, goods in transit 
mainly involve the movement of spares, for vessels, from the Customs Office of entry at the Seychelles International Airport to the Customs Office of exit at the Sea Port, where the spares are loaded on vessels for replacement. 
- Trade in civil aircraft 
Question 42 Paragraph 317 of WT/ACC/SPEC/SYC/6/Rev.1 conf irms Seychelles' intention to join the 
Agreement on Trade in Civil Aircraft. 
A principle obligation of membership in the Agreement on Trade in Civil Aircraft is a 
bound zero duty rate on imports of aircra ft and parts. Will this be reflected in 
Seychelles' WTO Goods Sc hedules upon accession? 
Answer: 
Seychelles can confirm that all products covered under the Agreement in Civil Aircraft were bound 
at zero in the Goods Schedule; the following paragraph will be introduced in the DWPR; 
"Asked whether duty rates on imports of civil aircrafts and parts would be bound at zero in 
Seychelles' Schedule of Concessions on Goods ("Go ods Schedule") and applicable, from the date of 
accession, the representative of Seychelles confirmed that all duty rates on imports of civil 
aircrafts and parts would be bound at zero in the Goods Schedule." WT/ACC/SYC/60 
 
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  V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Question 43 Paragraph 321 of WT/ACC/SPEC/SYC/6/Rev.1: Seychelles states that it is in the 
process of ratifying the Berne Convention. 
 Does Seychelles also have plans to sign  the WIPO Copyright Treaty ("WCT") 
and WIPO Performances and Phonograms Treaty ("WPPT") on copyright issues 
as well? 
Answer: 
Seychelles confirms that it plans to be a sign atory to the WCT and the WPPT by the end of 2015. 
Question 44 Paragraph 350 of WT/ACC/SPEC/SYC/6/Rev.1: Se ychelles has stated that its previous 
IP legislation did not contain specific provisio ns with respect to the control of potential 
abuse of intellectual property rights, but it no ted that the relevant provisions have been 
incorporated into the Industrial Property Act, 2014 and the Copyright Act, 2014. 
 Which specific provisions in the Copyright Act, 2014 address the control 
of potential abuse of intellectual property rights? 
Answer: 
The relevant provisions governing the control of potential abuse of intellectual property rights 
(IPRs) are catered for under Section 9 of the "Copyright Act, 2014". 
Question 45 Paragraph 352 of WT/ACC/SPEC/SYC/6/Rev.1 : In response to a question about 
potential Civil Code amendments to inco rporate administrative procedures and 
remedies, provisional measures, and specia l border measures, Seychelles noted that 
such provisions have been incorporated into the Industrial Property Act, 2014 and the 
Copyright Act, 2014. 
 Please identify the sections in the Copyright Act that lay out the special 
border measures. 
Answer: 
The provisions on special border measures are specifically catered for under the 
"Customs Management (Border Measures) Regulations 2014" (notified in WT/ACC/SYC/57). 
Question 46  
Paragraphs 328 and 331 of WT/ACC/SPEC/SYC /6/Rev.1: Paragraph 331 states that 
"the Copyright Act, 2014 provided the minimum term of protection in line with the Berne 
Convention and the TRIPS Agreement, i.e. the lifetime of the author plus 50 years," 
and we see this in Section 19(1) of the Copyright Act, 2014. However paragraph 328 
notes that copyright lasts "for a term of 50 years from the first publication." 
 Please explain what paragraph 328 means. WT/ACC/SYC/60 
 
- 22 - 
 
  Answer: 
Seychelles confirms that as per Section 19(1) of the Copyright Act 2014 (and as reflected 
in paragraph 331), the minimum term of protection is the lifetime of the author plus 50 years. 
The erroneous information in paragraph 328 will be removed. 
VI. POLICIES AFFECTING TRADE IN SERVICES 
Question 47  We seek Seychelles commitment in the Section of the DWPR on Trade in Services that 
it will administer its activity licensing regime in the area of trade in services 
in a transparent and predictable manner that do es not constitute in itself a barrier to 
trade. We suggest that the following text be inserted after paragraph 366 
of WT/ACC/SPEC/SYC/6/Rev.1. 
366bis. [Responding to specific requests of a Member, the representative 
of Seychelles confirmed that for the serv ices included in Seychelles' Schedule 
of Specific Commitments, Seychelles woul d ensure that its licensing procedures 
and conditions would not act as inde pendent barriers to market access. 
He further confirmed that (i) Seychelles'  licensing procedures and conditions 
would be published prior to becoming e ffective; (ii) Seyche lles would specify, 
in its licensing procedures and conditio ns, reasonable time frames for review 
and decision by all relevant authoritie s, and would ensure that such review 
and decisions did not exceed those time frames; (iii) applicants would be able 
to request licensing without individual in vitation; (iv) any fees charged, which 
were not deemed to include fees dete rmined through auction or a tendering 
process, would be commensurate with the administrative cost of processing an 
application; (v) the competent authoritie s of Seychelles would, after the receipt 
of an application, inform the applican t whether the application was considered 
complete under Seychelles' domestic laws  and regulations and in the case of 
incomplete applications, would identify the additional information required to 
complete the application and provide an oppo rtunity to rectify deficiencies; (vi) if 
an application was terminated or denied, the applicant would be informed in writing and without delay of the reasons for such action. The applicant would have the possibility to submit, at his/he r discretion, a new application remedying 
the deficiencies cited as the basis for te rmination or denial; and (vii) in case 
examinations were held for the licensin g of professionals, such examinations 
would be scheduled at reasonable interv als. The Working Party took note of 
these commitments.] 
366ter. [In addition, the representative of  Seychelles confirme d that Seychelles 
would publish all laws, regulations and other measures of general application 
pertaining to or affecting trade in servic es. Publication of such laws, regulations 
and other measures would include the effective date of these measures and the general scope of services or activities  affected. He further confirmed that 
Seychelles would publish a list of all organizations that were responsible for 
authorizing, approving or regulating servic e activities for each service sector. In 
addition, Seychelles would publish in the official journal all of its licensing procedures and conditions upon accession . The Working Party took note of these 
commitments.] 
366quarter . [The representative of Seyche lles also confirmed that Seychelles 
would: (a) publish in advance any regula tions or other implementing measure; 
(b) provide interested persons and othe r Members a reasonable opportunity to 
comment on such proposed regulation or  other implementing measure; and (c) 
allow reasonable time betw een publication of the final regulation or other 
implementing measure and its effective date. The Working Party took note of 
these commitments.] WT/ACC/SYC/60 
 
- 23 - 
 
  Answer: 
Seychelles accepts the proposed amendments. These will be reflected in the revised DWPR. 
Question 48  In paragraph 367 of the Draft Working Party Report, Seychelles explains that "The GOP 
requirement applied only to the recruitmen t of foreign nationals to work (paid or 
unpaid) in any business in Seychelles." 
 Could Seychelles confirm whether the professions listed in its schedule 
(business visitors, intra-corporate tran sferees, contractual services suppliers, 
independent professionals and installers  and maintainers) also need a Gainful 
Occupation Permit (GOP) to be able  to enter and work in Seychelles? 
Answer: 
Seychelles confirms that except for business visitors, all the listed professionals in the Services 
schedule are required to hold a GOP to be able to enter and work in Seychelles. 
VII. TRANSPARENCY 
- Publication of information on trade 
Question 49  Paragraph 372 of WT/ACC/SPEC/SYC/6/Rev .1 states that if legislation was 
promulgated by the Minister or President, the legislation would become effective and, 
would thereafter, be made pub licly available through the means of the Official Gazette. 
 Please explain this statemen t more clearly, as it appears to directly contradict 
the obligation in paragraph 374 to publish pr ior to implementation of legislation. 
Answer: 
Seychelles accepts the deletion of the word "thereafter" to ensure clarity. 
Question 50  
Paragraph 373 of WT/ACC/SPEC/SYC/6/Rev.1: Seychelles states that the Government 
had acted to establish the relevant infras tructure to effectively implement its WTO 
transparency commitments with regard to the publication of information. 
 Please elaborate. What specifically has Se ychelles done to ensure that legislation 
and regulations would not become effectiv e prior to publication in the Official 
Gazette? 
Answer: 
The Attorney General's Office drafts a bill with the relevant line Ministry. Thereafter, the bill is 
published in the Official Gazette, to allow for review and comments, for a period of no less than 30 days. Following this review period, the bill is submitted to the National Assembly for adoption. 
If the National Assembly adopts the Bill, the Pres ident ascends it, upon which it becomes an Act. 
The Attorney General's Office then publishes the Act in the Official Gazette. 
With regard to the enactment of regulations, Se y c h e l l e s  c o n f i r m s  t h a t  a s  p e r  p a r a  8 0  o f  t h e  
WT/ACC/SPEC/SYC/6/Rev.1, Regulations were base d and derived from legislation, which was 
enacted by Parliament. A Regulation was a Statutory Instrument (S.I.), initiated by a department of the Government with competent jurisdiction. The same department would prepare and submit a 
memorandum to the relevant Minister in charge; and upon the Minister's approval, would submit WT/ACC/SYC/60 
 
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  the memorandum to the Cabinet of Ministers for their consideration and approval. Subsequent to 
the approval, the Minister in charge would send the Memorandum to the Attorney General's Office to have the relevant implementing regulation dr afted. The Attorney General's Office would draft 
the relevant regulation and submit it to the Minister in charge for vetting and consultations with 
relevant stakeholders. The consultation period would be no less than 30 days. Consequent to this 
exercise, the Minister would sign the implementing regulation and send it back to the Attorney 
General's Office for publicat ion in the Official Gazette. 
Question 51  
Paragraph 374 of WT/ACC/SPEC/SYC/6/Rev.1  states that within two years of 
accession, Seychelles will establish an official  website that would be dedicated to the 
publication of all regulations and other meas ures pertaining to or affecting trade in 
goods, services, and TRIPS for comment at least 30 days prior to finalization. 
 Please describe what is being done to accomplish this? 
Answer: 
Seychelles confirms that it is in the process of setting up a Trade Portal. The work plan for the 
Trade Portal has been submitted to the Working Party, as notified in WT/ACC/SYC/58. 
VIII. TRADE AGREEMENTS 
Question 52 
Paragraph 376 of WT/ACC/SPEC/SYC/6/Rev.1 stat es that Seychelles is a member of the 
Southern African Development Community (SADC). 
 Does Seychelles provide any tariff prefer ences to other SADC members under this 
compact? 
Answer: 
Seychelles confirms that it does not currently provide any tariff preferences to other SADC 
members under the compact. 
Question 53 Paragraph 386 of WT/ACC/SPEC/SYC/6/Rev .1 states that in 2013, imports 
to Seychelles from the States party to the Tripartite FTA initiative, accounted for 6% 
 Seychelles' total imports, while exports to  the Tripartite region amounted to 2% 
of Seychelles' total exports. 
 Do these statistics cover all the member s of COMESA, SADC, and the East African 
Community (EAC), i.e., the potential pa rticipants in the Tripartite FTA? 
Answer: 
Seychelles confirms that these statistics cover all the members of COMESA, SADC, and the East 
African Community (EAC), i.e., the potentia l participants in the Tripartite FTA. 
 
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 WT/ACC/SYC/60 
 
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  ANNEX I 
COMMENTS ON THE "COPYRIGHT ACT, 2014" 
Question 54 
Section 31 of the "Copyright Act, 2014" prescr ibes fines and/or imprisonment for wilful 
and commercial infringement of the reproduction right. 
 Are there similar remedies for such infringe ment of other exclusive rights, such as 
the distribution right? 
Answer: 
Seychelles confirms that Part 5, Sections 29 to 34 of the "Copyright Act, 2014" addresses the 
control of potential abuse of IP rights. Therefore, infringement of other exclusive rights is catered 
for under the Section 31. 
WT/ACC/SYC/55, ADDITIONAL QUESTIONS AND REPLIES 
Question 55 
Question 133 of WT/ACC/SYC/55 - Follow-Up: The Copyright Act, 2014 was 
implemented by the Ministry responsible for Culture. 
 Does this Ministry only administer th e Act, or is there also administrative 
enforcement of the rights found in the Act? 
Answer: 
The Ministry responsible for culture is in charge of the administrative enforcement of the rights 
found in the "Copyright Act, 2014". 
Question 56  
Question 135 of WT/ACC/SYC/55 - Follow-Up: Seychelles noted that the Civil Code was 
no longer being amended to include pre-established damages, and such damages would be included in the Copyright Act, 2014. 
 Which section in the Copyright Act contains pre-established damages? 
Answer: 
Sections 30(2) and 31(2) of the "Copyright Act, 2014" contain provisions with regard 
to pre-established damages. 
Question 57  Question 142 of WT/ACC/SYC/55 - Follow-Up: Seychelles notes that the Copyright Act, 
2014 provides for automatic and voluntary regist ration. Contrary to this, Part IV of the 
Copyright Act removed reference to automatic registration. Section 28(5) states that for 
purposes of the Act, only the registered owner is deemed to be the copyright's owner. 
 Are there other differences in benefits th at are available to registered works, 
as opposed to unregistered works? WT/ACC/SYC/60 
 
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  Answer: 
The economic and moral rights rest with the author or owner of a right. It belongs to them by 
virtue of Section 28(5) of the Act which is with out prejudice to Section 28(2) which permits the 
owner of a right to apply for registration. Registration does not confer extra benefits to the owner, 
compared to the owner of an unregistered right. 
Question 58  Question 154 of WT/ACC/SYC/55 - Follow-Up : This Section notes that when Customs 
determines that goods are infringing, it ma y "upon request by the rights holder" order 
that the goods be forfeited or destroyed under certain conditions. 
 Do customs officials have any ex officio  authority in this situation? 
 In addition to the Border Measures Regulation and the Copyright Act, 2014, 
which other laws and regulations address infringement of copyrights and 
related rights? 
 Please elaborate on the measures provided for in the other legislation. 
Answer: 
 Seychelles can confirm that Customs officers derive their authority under the "Custom 
Management Act 2011" (CMA 2011).  In line with Section 80(1) of Chapter 13 of the 
consolidated "Customs Management Regulations 2014", i.e. the "Customs Management 
(Border Measures) Regulation 2014" (notified in WT/ACC/SYC/57), Customs officials had the authority, upon the request of the rights holder, to order that goods be forfeited or destroyed in certain circumstances.  Thus, Seychelles can confirm that Seychelles' legislation provided 
that Customs officials could take ex officio  action in such circumstances in line with 
TRIPS Article 58. 
 Seychelles confirms that only these two sets of legislation address the infringement 
of copyrights and related rights. 
 Not applicable, see the response in the second bullet. 
Question 59 
Question 155 of WT/ACC/SYC/55 -Follow-Up: Section 31 of the Copyright Act, 2014 only 
applies criminal sanctions for wilful and commercial infringement of the copyright 
owner's reproduction right. 
 Please explain how Section 31's application to only the reproduction right satisfies 
the requirements to address wilful copy right piracy on a commercial scale under 
TRIPS Article 61. 
 Is there any legislation that provides  criminal procedures for importing, 
distributing, selling and tra fficking in pirated goods? 
Answer: 
 Section 31 criminalises all types of copyrigh ts protected under the "Copyright Act, 2014" 
which inter alia  includes wilful copyrights piracy on a commercial scale. In addition 
Section 30 provides civil remedies against infringements of copyrights. 
 By virtue of Section 31, which covers all wilful piracy on a commercial scale, criminal 
procedures for importing, distributing, selling and trafficking in pirated goods is catered for. WT/ACC/SYC/60 
 
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  Question 60 
Question 186 of WT/ACC/SYC/55 - Follow-Up : Seychelles clarified that, at present, 
no levy system is in place for the Section 9 private copying exception. 
 Please explain how the exception for per sonal copying satisfies the 3-step test 
required by TRIPS Article 13 if there is no levy system (i.e., how does it not conflict 
with the normal exploitation of th e work and not unreasonably prejudice 
the legitimate interests of the right holder)? 
Answer: 
Seychelles confirms that the exception satisfies the TRIPS requirements, given that Section 9(1) 
stipulates that reproduction is limited to a single copy for a natural person exclusively for his or her own personal purposes. 
This single copy for exclusive personal use does not go beyond a normal exploitation of the work 
and section 9(2)(e) further qualify this exceptio n by restricting the reproduction with wording 
similar to TRIPS Article 13; and as such ensured fu ll conformity with the relevant requirements of 
the TRIPS Agreement. 
Question 61 Question 187 of WT/ACC/SYC/55 - Follow- Up:  Seychelles noted that, according 
to Section 9 of the draft Copyright Act, 2014,  the private reproduction of a work shall 
be permitted for personal purposes without the authorization of the copyright owner. 
 Please elaborate. Specifically, is the pr ivate reproduction for personal purposes 
limited to published works that were legitimately acquired ? 
 If the exception for private reproduction  for personal purposes is not limited 
to published works that were legitima tely acquired, please explain how the 
exception satisfies the 3-step test  required by TRIPS Article 13. 
o For example, if thousands of private reproductions from illegal downloads are 
permitted, how does this exception not conflict with the normal exploitation of the work and not unreasonably prejud ice the legitimate interests of the 
right holder? 
Answer: 
 Seychelles confirms that private reproduction for personal purposes is limited to published 
works that were legitimately acquired. This is covered under Section 9(2) of the Act, 
which limits the scope for excessive commercial abuse, specifically. Section 9(2)(e) 
which uses the language of the Berne Convention. 
 Not applicable, see first bullet. 
Question 62  
Question 189 of WT/ACC/SYC/55 - Follow- Up: Seychelles confirmed that a large 
university class of students each requesting  a single copy, as well as a class that 
requests copies each year, would both cons titute separate and unrelated occasions and 
be permissible under the Section 12(c) exception. 
 If this exception permits each student in a large university class to make a single 
copy, year after year, please explain how it  complies with the 3-step test required 
by TRIPS Article 13. WT/ACC/SYC/60 
 
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  Answer: 
Seychelles confirms that Section 9(2) limits the scope for abuse; this ensures that it complies with 
the 3-step test required by TRIPS Article 13. 
With regards to exceptions provided under Section 12(c) this passes the 3-step test required 
b y  T R I P S  A r t i c l e  1 3 .  T h i s  i s  s u c h ,  a s  t h e  r e p r o d u c t i o n  f o r  f a c e  t o  f a c e  t e a c h i n g  i n  e d u c a t i o n  
institutions do not serve direct or indirect commercial gain; the reproduction is an isolated act and if repeated it should be separate and unrelated and not more than a single copy for each pupil. 
Furthermore, there is no collective licence for such reproduction and the source of the work 
and the name of the work is initialed on the copies.  Seychelles confirms that such reproduction would not conflict with a normal exploitation of the 
work and would not necessarily prejudice the legitimate interest of the author of the work. 
 The exception extended for educational purposes needs to be applied with the circumstances of an 
educational institution were course materials are repeated until such materials become irrelevant 
for such teaching purposes.  
This is within the margins of TRIPS Article 13. 
Question 63  Question 190 of WT/ACC/SYC/55 - Follow-Up : Seychelles noted that, where the digital 
copy is made to replace a physical copy under the Section 13 exception, such a copy 
would be made available to users under th e "normal lending practices of the library 
or archive." 
 Please explain what uses could be permi tted "under the normal lending practices 
of the library or archive." Specifically, if a digital copy is made under this provision 
to replace a copy, can the digital version be  distributed or made  available to more 
than one person at a time? 
Answer: 
Seychelles confirms that the reproduction under  Section 13(a) may be made under very limited 
conditions. The library should not derive direct or indirect gains (non commercial); it is solely for 
the purpose of study; scholarship or private research, and the reproduction should be an isolated 
act. If repeated, it should be on separate and unrelated occasions, as no collective licence is permitted under Section 13(b).  
A copy made to replace the one that has been lost, destroyed or rendered unusable in the 
permanent form would be used in same conditions as the one rendered unusable. 
 
With regards to digital copy of the work, Section 1 3  al lows  on l y for a  s ing l e  c op y to b e mad e . 
As such a library or archive will not lend out the only digital copy they have but will only allow it to be used as reference materials within the library or archive. 
Question 64 
Question 192 of WT/ACC/SYC/55 - Follow-Up : Seychelles states that the Article 27 
exception of the law that permits unlimited creation of reproductions for scientific 
research (and teaching) because the use of the reproduction "is not for commercial or 
monitory gains." We seek further explanatio n of "not for commercial or 'monitory' 
gains". 
 Does this mean that only non-profit orga nizations and non-profit schools can take 
advantage of this exception, or is it ava ilable to for-profit institutions as well? 
o For example, would scientific researchers at  a for-profit organization be able to 
make copies under this exception? WT/ACC/SYC/60 
 
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   Please also elaborate on the types of work s that are excluded (i.e., "performances 
and phonograms which have been published as teaching or instruction materials are excluded"). 
 Are scientific research programmes or materials also excluded, or does the 
provision allow for unlimited reproduction of  those materials for scientific research 
and teaching? 
o If so, wouldn't allowing unlimited reproduc tion of scientific research programmes 
used for scientific research and teaching  conflict with the normal exploitation 
of the works under the 3-step test in TRIPS Article 13? 
Answer: 
 Seychelles confirms that Section 27 of the "Copyright Act, 2014" states that reproduction 
solely for scientific research should be done for non-profit research. Only non-profit 
organizations and non-profit schools can take advantage of this exception, as stipulated by Section 12(1)(c) of the "Copyright Act, 2014". 
 Seychelles confirms that when used in a non-commercial manner, all types of works are 
included in the exception stipulated by Section 27 of the "Copyright Act, 2014". The Act defines work as "any literary or artistic work under Sections 4(1) and 5(1), but does not 
include folklore". Performances will fall with in the scope of Section 23(1) giving the 
performer the exclusive rights over the perf ormance subject to limitations set out under 
sub-sections of Section 23. Similarly phonograms are protected under Section 24(1) giving the producer the exclusive right over the phon ogram subject to limitations set out in its 
following sub-sections. 
 Scientific research programmes or materials will  be included but Section 27(b) needs to be 
read in conjunction with section 12(1)(a) Section 12(1)(a) allows utilization by way of 
illustration provided that such utilization is compatible with fair practice and does not exceed 
the extent justified by the purpose. This qualification ensures that no commercial gain is to be obtained from the reproduction by illustration provided that such utilization is compatible 
with fair practice and does not exceed the ex tent justified by the purpose, together those 
requirements goes well beyond the exigencies of the 3-step test of TRIPS Article 13. 
Question 65 Question 200 of WT/ACC/SYC/55 - Follow-Up: Se ychelles noted that in accordance with 
sub-section 20(6) of the Copyright Act 20 14, authors of an underlying work still 
retain their rights when an audiovisual adaption is reproduced, further adapted, 
publicly performed or communicated to the pu blic. However, Section 20(6) states that 
the author of the pre-existing work adapted into the audio-visual work retains economic 
rights, not when the audiovisual adapta tion is reproduced, further adapted, 
publicly performed or communicated to th e public, but only to the extent their 
contributions can be subject of acts separate from the audio-visual work. 
 This does not answer whether an author of an underlying work would enjoy their 
Berne Article 11, 11 ter and 14 rights (incorporated through TRIPS Article 9) 
when an audiovisual adaptation of his/he r work is reproduced, further adapted, 
publicly performed or communicated to th e public. Please address these concerns. 
Answer: 
Section 20(1) gives the original owner the economic rights in respect of his work. 
There are two qualifications to this, the first is in sub-section (2) which is about joint authorship 
and the second is sub-section (6).  
Sub-section (6) provides protection to both the original owners for their original creation and 
to persons who adapted works of the original creato r each having their rights to the extent that 
they contributed in the adaptation respectively. Article 11 bis(1) of the Berne Convention, WT/ACC/SYC/60 
 
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  as revised by the Paris Act of 1971 grants the authors of literary and artistic works, including 
musical works, the exclusive right of authorisin g not only the broadcasting and other wireless 
communication of their works, but also the public  communication of a broadcast of their works by 
loudspeaker or any other analogous instrument.  Article 11(1) of the same Convention grants the 
authors of musical works the exclusive right of au thorising the public performance of their works, 
including such public performance by any means or  process, and any communication to the public 
of the performance of their works. Any adaptations has to be by consent and sub-section (6) 
of Section 20 only defines the economic rights of both original and the adaptors who has 
reproduce to the extent of their respective contributions in the adaptation or inclusion of the original work. This in no way infringes on the economic rights of the original authors. 
Question 66  
Question 196 of WT/ACC/SYC/55 - Follow-Up:  Seychelles stated that its legislation 
will be consistent with the provision of  the Berne Convention upon accession 
to the Convention. 
 Does Seychelles plan to update its Copyright Law again before acceding to the 
Berne Convention? 
Answer: 
Seychelles confirms that if necessary, it will  update the Act before acceding to the Berne 
Convention, to ensure full confor mity with the Berne Convention. 
 
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