RESTRICTED  
  
WT/ACC/SPEC/SYC/5  
 
23 May 2013  
(13-2718)  Page: 1/85  
Working Party on the Accession of the Republic of 
Seychelles    
 
 ACCESSION OF SEYCHELLES 
ELEMENTS OF A DRAFT REPORT OF THE WORKING PARTY  
 WT/ACC/SPEC/SYC/5 
 
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  TABLE OF CONTENTS 
 
I. INTRODUCTION ....................................................................................................... 5  
DOCUMENTATION PROVIDED ........................................................................................... 5  
INTRODUCTORY ST ATEMENTS ......................................................................................... 5  
II. ECONOMIC POLICIES .............................................................................................. 6  
-  Monetary and Fi scal Policy ...................................................................................... 6  
-  Foreign Exchange and Payments ............................................................................. 9  
-  Investment Regime ............................................................................................... 10  
-  State Ownership and Privatization ........................................................................ 12  
-  Pricing Poli cies ...................................................................................................... 14  
-  Competition Policy ................................................................................................ 15  
III. FRAMEWORK FOR MAKING AND ENFORCING PO LICIES ........................................ 15  
-  Powers of Executive, Legislative and Judicial Branches of Government ................ 15  
-  Authority of Sub-Central Governments .................................................................. 16  
IV. POLICIES AFFECTING TRADE IN GOODS ............................................................... 16  
-  Trading Rights ....................................................................................................... 16  
A. IMPORT REGU LATIONS ......................................................................................... 20  
-  Ordinary custom s duties ....................................................................................... 20  
-  Other duties an d charge s ...................................................................................... 20  
-  Tariff rate quotas, ta riff exempt ions ..................................................................... 21  
-  Fees and charges for se rvices rendered ................................................................ 23  
-  Application of internal  taxes to imports ................................................................ 23  
-  Quantitative import restrictions, including prohibitions, quotas and 
licensing sy stems .................................................................................................. 24  
-  Customs valuation ................................................................................................. 28  
-  Rules of or igin ....................................................................................................... 29  
-  Other customs fo rmalities ..................................................................................... 29  
-  Preshipment inspection ......................................................................................... 29  
-  Anti-dumping, countervailing du ties, safeguar d regimes ...................................... 30  
B. EXPORT REGU LATIONS ......................................................................................... 30  
-  Customs tariffs, fees and charges for services rendered, application of 
internal taxes to exports ....................................................................................... 30  
-  Export restrictions ................................................................................................ 30  
-  Export subs idies .................................................................................................... 31  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ............................... 32  
-  Industrial policy, in cluding subs idies .................................................................... 32  
-  Technical barriers to trade, st andards and cert ification ........................................ 34  
-  Sanitary and phytosani tary meas ures ................................................................... 35  
-  Trade-related investment measures ...................................................................... 38  
-  State-trading entities ............................................................................................ 38  WT/ACC/SPEC/SYC/5 
 
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  -  Free zones, special economic areas ....................................................................... 38  
-  Government pr ocurement ..................................................................................... 40  
-  Transit ................................................................................................................... 41  
-  Agricultural policies .............................................................................................. 41  
(a) Import s ................................................................................................................. 41  
(b) Exports .................................................................................................................. 42  
(c) Internal po licies .................................................................................................... 42  
-  Trade in civil aircraft ............................................................................................. 43  
-  Textiles re gime ..................................................................................................... 43  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME ............................................. 44  
-  GENERAL ............................................................................................................... 44  
-  Industrial property protection ............................................................................... 44  
-  Responsible agencies for policy fo rmulation and implementation ......................... 45  
-  Participation in international inte llectual property  agreements ............................ 45  
-  Application of national and MFN treatment to foreign nationals ............................ 45  
-  Fees and taxes ...................................................................................................... 45  
-  SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS ................................................................................................................. 45  
-  Copyright and rela ted rights ................................................................................. 45  
-  Trademarks, includin g service marks .................................................................... 47  
-  Geographical indications, including appellations of origin ..................................... 47  
-  Industrial designs ................................................................................................. 47  
-  Patents .................................................................................................................. 47  
-  Plant variety protection ......................................................................................... 48  
-  Layout designs of inte grated circuits .................................................................... 48  
-  Requirements on undisclosed informatio n, including trade secrets and test 
data ....................................................................................................................... 48  
-  MEASURES TO CONTROL ABUSE OF IN TELLECTUAL PROPERTY RIGHTS ................ 48  
-  ENFORCEMENT ...................................................................................................... 48  
-  Civil judicial procedur es and reme dies .................................................................. 48  
-  Provisional measures ............................................................................................ 49  
-  Administrative procedur es and reme dies .............................................................. 49  
-  Special border measures ....................................................................................... 49  
-  Criminal proc edures  .............................................................................................. 50  
VI. POLICIES AFFECTING TR ADE IN SERVICES ........................................................... 50  
VII. TRANSPARENCY .................................................................................................... 51  
-  Publication of information on trade ....................................................................... 51  
-  Notifications .......................................................................................................... 51  
VIII. TRADE AGREEMENTS ............................................................................................. 52  
CONCLUSI ONS ............................................................................................................... 52  WT/ACC/SPEC/SYC/5 
 
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  ANNEX 1 ....................................................................................................................... . 53 
ANNEX 2 ....................................................................................................................... . 57 WT/ACC/SPEC/SYC/5 
 
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I. INTRODUCTION 
1. The Government of Seychelles applied for accession to the World Trade Organization 
(WTO) on 8 May 1995.  At its meeting on 15 August 1995, the General Council established a 
Working Party to examine the application of the Government of Seychelles to accede to the World 
Trade Organization under Article XII of the Marra kesh Agreement establishing the WTO, and to 
submit to the General Council recommendations which may include a draft Protocol of Accession.  
The terms of reference and the membership of the Working Party are reproduced in document WT/ACC/SYC/2/Rev.[18]. 
2. The Working Party met on 20 February 1997 under the Chairmanship of 
H.E. Mr. J. Ravaloson (Madagascar), and on 22 November 2010, 10 July 2012, […] … under the 
Chairmanship of Ms. Hilda Ali Al-Hinai (Oman). 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on 
the Foreign Trade Regime of Seychelles (WT/ ACC/SYC/3), an updated Memorandum on the 
Foreign Trade Regime of Seychelles (WT/ACC/SYC/9), and the questions submitted by Members on 
the foreign trade regime of Seychelles (W T/ACC/SYC/7, WT/ACC/SYC/8, WT/ACC/SYC/10, 
WT/ACC/SYC/12, WT/ACC/SYC/23, …).  The Government  of Seychelles also made available to the 
Working Party the legislation listed in Annex I. 
INTRODUCTORY STATEMENTS 
4. The representative of Seychelles said that  the Working Party on the Accession of 
Seychelles had held its first meeting in February 1998.  Thereafter, the process had gone into dormancy for various reasons, including human and institutional capacity constraints.  However, 
his Government had continued to invest substantively in capacity-building and the modernization 
of the country's economy.  Seychelles had liberalized its currency, privatized most of its 
State-owned enterprises, and was no longer applying a discriminatory price control regime.  
In May 2009, Seychelles had submitted an updated Memorandum on the Foreign Trade Regime to 
reactivate its accession process (document WT/ACC/SYC/9).   
5. The representative of Seychelles added that Seychelles was a developing island state that 
was highly vulnerable to maritime piracy and international market risks.  While the GDP figures 
indicated that Seychelles' level of development was comparable to some developed or advanced 
developing countries, the economic reality suggested otherwise.  In his view, Seychelles faced 
vulnerabilities comparable to those faced by Least-Developed Countries (LDCs).  In addition, its economy had been severely affected by the global economic crisis.  Recognizing that the 
implementation of WTO requirements was a complex process, he called on Members to show 
flexibility in negotiating Seychelles' terms of entry. WT/ACC/SPEC/SYC/5 
 
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  6. He added that his Government was committed to becoming part of a multilateral trading 
system, which promoted modernization, develo pment and liberalization, based on fair and 
equitable rules.  Seychelles' aimed at establishing a diversified free-market economy.  This would 
reduce the economy's vulnerability, increase its competitiveness, and facilitate its integration into 
the global trading system, making it an attractive destination for foreign investment. 
7. Members welcomed the application from Seychelles to join the WTO and looked forward to 
a rapid accession on commercially viable terms.  Members welcomed the substantial economic 
reforms undertaken and Seychelles' trade reform  programme, noting that some issues would 
require further work to bring Seychelles' foreign trade regime into full conformity with WTO rules 
and requirements. 
8. The Working Party reviewed the economic policies and foreign trade regime of Seychelles 
and the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by 
members of the Working Party on the various aspects of Seychelles' foreign trade regime and on 
the terms and conditions of Seychelles' accession to the WTO are summarized below in paragraphs 9 to [...].   
II. ECONOMIC POLICIES 
- Monetary and Fiscal Policy 
9. The representative of Seychelles said that  the Central Bank of Seychelles (CBS) was 
responsible for formulating and implementing Seyc helles' monetary policy.  He added that, in 
November 2008, the Bank had introduced a floating exchange rate regime.  Interventions in the 
foreign exchange market had since been limited to  smoothing excess volatility, preserving orderly 
market conditions and supporting the reserve accumulation objective.  The introduction of the 
floating exchange rate regime had been part of a series of comprehensive macroeconomic 
measures that included the removal of all exchange restrictions and the complete liberalization of 
the current account.  In his view, over a relative ly short period, the market-based exchange rate 
arrangement had played a key role in redressing macroeconomic imbalances and in contributing to 
the improvement of the country's external competitiveness.   
10. The CBS' primary objective was price stability.  This was achieved by meeting a 
predetermined reserve money target through the use of market-based instruments 
(monetary targeting).  Particular emphasis was placed on liquidity management.  Given the 
existing excess liquidity in the system, the CBS' in terventions in the open market had largely been 
aimed at withdrawing liquidity, in particular, th rough the use of deposit auction arrangements.  
In April 2011, in response to emerging inflationary risks resulting from rising international 
commodity prices, the CBS increased the minimu m reserve requirement by 3% and lowered the 
reserve money ceiling.  Inflationary pressures persisted during the first half of 2012, with the 
consumer price index at a peak in year-on-year inflation in June.  However, inflationary risks 
decreased significantly in the second half of 2012, which allowed the CBS "to loosen" its monetary WT/ACC/SPEC/SYC/5 
 
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  policy "stance" in the fourth quarter of 2012.  CBS continued "to loosen" its monetary policy 
further in 2013, given the forecast of low inflationary pressures.   
11. Concerning Seychelles' fiscal policy, the representative of Seychelles said that the legal 
framework on taxation policies, including provisions relating to direct and indirect taxes applied to 
goods and services, was contained in the followin g legislation:  the Customs Management Act 2011 
and the Customs Management (Tariff and Classification of Goods) Regulations 2013; the Value 
Added Tax Act 2012  and implementing regulation s; the Licences Act 2010 (e.g. fees for various 
licences; road tax; etc.); the Excise Tax Act 2009; the Business Tax Act 2009; the Revenue 
Administration Act 2009; and the Income and Non-Monetary Benefits Tax Act (2010). 
12. The representative of Seychelles noted that th e "trades tax" was the customs duty levied 
on imported goods.  Previously, tax rates were specified in the Trades Tax Regulations and 
Schedules annexed to the Trades Tax Act 1992.  Ad valorem  trades tax rates were calculated on 
the basis of the Cost, Insurance and Freight (CIF) va lue of the goods, while specific trade tax rates 
were calculated on the basis of volume. He added that with the adoption of the Customs Management Act 2011 in December 2011 (effective as of July 2012), the Trades Tax Act had been 
repealed.  Accordingly, the term "trades tax" was replaced by the term "customs duty".  He noted 
that all regulations under the Trades Tax Act woul d, however, remain effective, until they were 
repealed and replaced by regulations under the Customs Management Act 2011.  He added that a 
new Customs Management (Tariff and Classifica tion of Goods) Regulations 2013, under the 
Customs Management Act 2011, had repealed and replaced the Trades Tax Regulations 1997 
(import tariffs).  More regulations under the Customs Management Act were being prepared. 
13. The Value Added Tax (VAT) replaced the Goods and Services Tax (GST) on 
1 January 2013.  The VAT was set at 15%, and applied to all imported and domestically-produced 
goods and services, except for those specified in the draft Value Added Tax (Amendment of 
Schedules) Regulations 2013 (notified in: WT/ACC/SYC/26).  
14. He further noted that fees for various licenses were applied in the case of specified 
business categories, as stipulated in the Licences Act 1986.  The Excise Tax Act 2009 stipulated 
that excise rates would be imposed on:  (i) excisable goods removed from taxation control by a 
manufacturer; or (ii) excisable goods imported into Seychelles.  He added that the forex 
repatriation tax (of 1.5%) was no longer applied to foreign exchange currency repatriated from 
Seychelles.   
15. In 2012, the approximate shares of the various taxes and fees as a percentage of total 
State revenues, had stood at:  12.72% - income tax; 7.31% - tariffs on imports; 13.18% - excise 
tax; 26.55% - GST; 14.78% - business tax; 8.9% - other tax; 1.9% - pension fund contributions; 7.2% - fees and charges; 5.51% - dividends income; and 1.96% - other non-tax. 
16. The Business Tax Act 2009 had come into effect on 1 January 2010.  Pursuant to this Act, 
a business was defined to include: commercial or profit making ventures; a profession; a trade; WT/ACC/SPEC/SYC/5 
 
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  a vocation or calling exercised by a person; any le asing of property or premises by a person; or 
any trade venture carried out by a person, without any employees.  Under this Act, sole traders, 
i.e., natural persons operating their business in their own name enjoyed a tax free threshold of 
SR 100,000 and a concessional tax rate between the threshold amount and SR 250,000.  
Partnerships could also fall into the category of  sole traders.  For all other taxpaying business 
entities conducting business in Seychelles, the taxable base was the total income received.  
Each business was responsible for determining its tax obligations correctly (self-assessment 
regime).  The tax year ran from January to December.   
17. Asked to provide further details on partnerships, the representative of Seychelles said that, 
under the Business Act 2009, businesses were categorized as partnerships when two or more 
people conducted business with a view to making profit.  Pursuant to the Act, partnerships were 
not considered legal persons.  They could not own the assets of businesses, nor were they 
responsible for any liabilities that the partnership incurred.  Under the Business Act 2009, a 
partnership was therefore not a taxable entity, but the profit shares of the partners were taxable.  The taxable income of the partnership needed to be  assigned to the individual partners (based on 
the contributions of each partner) before the tax liability could be determined.  For example, if a 
partnership had a taxable income of SR 10,000 then each partner's share of that business income 
would be SR 5,000.  Each partner would need to pay the tax on the individual share of the 
business income.  He noted that partnerships were required to lodge an annual tax return, 
detailing the income of the partnership and each partner's share of that income. 
18. The representative of Seychelles said that the rates and thresholds of Seychelles' tax 
system had been revised.  Under the revised ta x system, the following rates applied to sole 
traders' incomes:  0% for incomes up to SR 150,000; 15% for incomes between SR 150,000 and 
SR 1, 000,000; and 30% to incomes exceeding SR 1,000,000.  In the case of a company or other 
business entity, including government entities, the Act prescribed the following tax rates:  25% up 
to SR 1,000,000; and 30% to anything above SR 1,000,000. 
19. Under the Business Tax Act of 1987 (BTA 1987), business taxpayers had to pay a 
provisional tax in the form of 12 instalments over the course of the financial year, which had been 
calculated as an estimate of their annual business tax liability.  The BTA 1987 had been repealed 
and replaced by the Business Tax Act 2009 (BTA 2009 ).  In accordance with Section 77 of the 
BTA 2009, a pay as you go (PAYG) regime had been established on 1 January 2010.  
Only Seychelles-based legal persons earning taxable income were liable to remit PAYG instalments 
to the Seychelles Revenue Commission (SRC).  Th e BTA 2009 also provided for a withholding tax 
system in order to withhold parts of a payment for tax purposes, in specified circumstances, and remit the amount to the SRC within a mandated period.  The PAYG instalments arrangement had 
been introduced to facilitate the payment of busi ness tax throughout the year on predicted taxable 
incomes.  This arrangement was based on:  (i) the taxpayer's own estimate of business tax 
liability; or (ii) an instalment amount provided by the SRC based on the taxpayer's previous 
business tax liability or on other considerations, such as industry average. WT/ACC/SPEC/SYC/5 
 
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  20. Withholding tax rates, as prescribed under the First Schedule of the BTA 2009, were set 
at:  5% for dividends and interest paid to residents; 15% for dividends and interest paid to 
non-residents; 5% for payments to specified businesses; 33% in cases where no valid tax invoice 
had been provided; 5% in the case of insurance premiums paid to non-residents; 15% in the case 
of royalties, natural resources amounts and techni cal service fees paid to non-residents; and 15% 
in the case of remunerations paid to non- resident entertainers or sport persons. 
21. A business owner could apply for a revision of the initial tax estimate, providing evidence, 
where necessary, to assist the SRC in determining whether or not to approve the application.  
Such evidence could include cash flow forecasts illustrating how the revised figures had been 
calculated.  If an application was accepted, a Revised Instalment of Business Tax Assessment was 
issued, illustrating the revised tax instalment payable each month. 
22. Asked to clarify whether the BTA 2009 replaced any other taxation methods, the 
representative of the Seychelles stated that no ot her taxation methods had been replaced by this 
Act.  He added that the 2009 Act was designed with  the objective to improve the distribution of 
the tax burden.  In his opinion, the 2009 Act had broadened the tax base and enacted far-reaching 
provisions to undermine tax evasion.  
23. In response to a specific question, the representative of Seychelles stated that there was 
no land tax or other real estate tax.  He noted, however, that a stamp duty of 5% of the value of 
land was levied in the case of sales and transfers of land and other real estate.  A business tax was 
applied to incomes derived from rentals of more than one property.   Previously, a GST charge of 
15% had applied on rents, but this regime was abolished and replaced with the adoption of the 
VAT Act as of 1 January 2013.  Personal income taxes were levied in the form of social security 
contributions.  Employers paid 20% of all required  contributions on behalf of the employee, while 
employees only had to pay 2.5%.  These required  payments were applied, but not limited to:  
all salaries and wages; allowance, bonus, commission, compensation, gratuity, honorarium, overtime; paid leave; payment received by the employee after the employment had ceased, 
including severance pay and end of contract payments; the assessed monetary value of any 
quarters, board, residence, benefits or any other allowance granted to a person whether paid in 
cash or given otherwise than in cash; directors and management fees; management fees paid to 
an overseas entity, which included payments for persons providing services or carrying out 
functions in Seychelles; and non-monetary be nefits received by an employee, such as 
accommodation, a motor vehicle, meals and food allowances, and medical treatment.  He further 
added that a withholding-based personal income tax (PIT) on domestic-sourced revenue for 
nationals and resident expatriates had been introduced in 2010, to replace the social security contribution. 
- Foreign Exchange and Payments 
24. The representative of Seychelles said that, as of 1 November 2008, all surrender 
requirements - for the conversion of foreign exch ange earnings into Seychellois rupees (SR) for WT/ACC/SPEC/SYC/5 
 
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  traders and commercial banks that were buying and selling foreign exchange - had been 
eliminated.  
25. In response to a specific question, the representative of Seychelles said that the Central 
Bank of Seychelles (CBS) had charged a 5% commissi on fee on the sale of all foreign exchange 
notes, but that this fee had been eliminated since 1 January 2011.   
26. He added that the CBS did not intend taking up the functions of commercial banks and 
authorized foreign exchange dealers.  The CBS'  policy was to direct traders and importers to 
commercial banks and foreign exchange dealers to meet their foreign exchange needs.  
27. The representative of Seychelles said that Seychelles' balance-of-payments equilibrium 
had not been restored.  This assessment was shared by the IMF.  He added that Seychelles had 
signed a two-year Stand-by Arrangement with th e IMF on 1 November 2008.  The IMF continued 
to provide assistance to Seychelles through the IMF's Extended Fund Facility (EFF) scheme.  
- Investment Regime 
28. The representative of Seychelles said that the Seychelles Investment Act 2010 (SIA 2010) 
regulated both foreign and domestic  investment in almost all  sectors.  This Act had repealed and 
replaced the Investment Code Act 2005.  Other relevant legislation included:  the Town and 
Country Planning Act; the Broadcasting and Telecommunications Act; the Copyright Act; 
the Trademarks Decree; the Patents Act; the Licenses Act; the Environment Protection Act and 
Regulations; the Companies (Ordinances) Act; the Fire and Ammunitions Act; the Food Act; 
the Fisheries Act and Regulations; the Employment Act and Regulations; the Insurance Act; 
the Health Professional Bills; the Hospitals and Dispensaries Act; the Medical Practitioners and Dentists Act; the Pharmacy Act; the Nurses and Midwives Act; the Consumer Protection Act; 
the Financial Institutions Act; the Immigration Decree; the Plant Protection Act; the Road 
Transport Act; the Fair Trading Act; the Weights and Measures Act; the Regulations of the 
Seychelles Bureau of Standards; the Legal Practitioners Act; the Commercial Code; the Merchant 
Shipping Act; the International Business Companies Act; the Biosecurity Bill; the Revenue 
Administration (fees and charges) Regulation; and, the Customs Management Act 2011 (effective 
as of July 2012), which had repealed and replac ed the Trades Tax Act.  He added that the 
Regulations under the Trades Tax Act would re main effective, until the enactment of the 
regulations under the Customs Management Act 2011.  He added that the new Customs 
Management (Tariff and Classification of Goods) Regulations 2013 had repealed and replaced the 
Trades Tax Regulations 1997 (import tariffs).  
29. He noted that, previously, the Investment Code Act 2005 had reserved certain areas of 
investment for Seychelles nationals while in other areas foreigners were required to enter a joint 
venture with Seychelles nationals.  The Act  had also specified areas of strategic investment, which 
had been subject to government approval.  He stressed, however, that this Act had been repealed 
and replaced by the Seychelles Investment Act 2010.  WT/ACC/SPEC/SYC/5 
 
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  30. The representative of Seychelles said that, with the adoption of the Seychelles Investment 
Act 2010, the Seychelles Investment Bureau (SIB) - previously in charge of screening investment 
projects - no longer reviewed and approved such pr ojects.  Instead, relevant Ministries or agencies 
would review investment projects and grant licenses, based on specific technical criteria.  If a 
project was not approved, the applicant had recourse to existing appeal mechanisms under the relevant Ministry or agency.  In cases were the relevant Ministry or agency had no integrated 
appeal mechanism, the investor had recourse to the appeals mechanism established under the 
SIA 2010.  Following an appeal decision, the applicant had the right to a judicial review.  
31. Asked to provide further information on the specific criteria applied to approve investment 
projects, the representative of Seychelles noted that the criteria varied from sector to sector and 
were generally of prudential nature and aimed at  protecting health, safety and the environment.  
32. The representative of Seychelles added that, under the International Business Companies 
Act 1994 (IBC Act, as amended), international business companies (IBCs) were registered with the 
Seychelles International Business Authority (SIBA) as limited liability companies, which were exempt from all forms of taxation in order to conduct international business activities solely 
outside of Seychelles.  Over 99,000 of these companies were registered in Seychelles within the 
period 2005-2012 (see Table 1 in Annex 2).  An IBC could be incorporated under the IBC Act for 
any business purpose, as long as it did not contravene the requirements of the IBC Act and other 
relevant legislation.  He stressed that, pursuant to Section 5(1)(a) of the IBC Act, an IBC could not 
carry out business activity in Seychelles.   
33. Asked to clarify why Seychelles would host such a company exempt from taxes, the 
r e p r e s e n t a t i v e  o f  S e y c h e l l e s  s a i d  t h a t  I B C s  s h o u l d  b e  s e e n  a s  p a r t  o f  t h e  p o r t f o l i o  o f  p r o d u c t s  
offered by Seychelles as an international financial services centre.  Seychelles strived to remain 
compliant with international standards and with bodies, such as the Financial Action Task Force 
(FATF) and the Organization for Economic Co-operation and Development (OECD).  He added that, since 2009, Seychelles had been listed on the OECD's White List - a list of international financial 
services centres deemed to be transparent.  In  his view, attracting these companies would also 
serve as a catalyst in further improving Seychelles' financial services regulations and structure.   
34. A Member asked Seychelles to confirm if the international trade in which an IBC would 
engage could be between Seychelles and anothe r country.  The representative of Seychelles 
replied that international trade involving IBCs based in Seychelles would be solely between IBCs 
and other countries.  
35. Pursuant to the Companies (Special Licenses) Act 2003 (CSL Act), companies covered 
under the said Act were considered as tax reside nts, which allowed them to take advantage of 
Seychelles' double taxation avoidance agreements .  These agreements were aimed at avoiding 
double taxation and preventing fiscal evasion with respect to income taxes.  In accordance with 
the Business Tax Act, a CSL company was liable to pay a 1.5% tax on its worldwide taxable WT/ACC/SPEC/SYC/5 
 
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  income.  He added that, pursuant to Schedule 1 of the CSL Act, a CSL company could, inter alia , 
operate a business in Seychelles' International Trade Zone (SITZ) (activities that could be 
undertaken in the zone included redistribution , processing, light-assembly, manufacturing, and 
management-export services).  
36. Asked to provide further information on the relationship between IBCs and CSL companies, 
the representative of Seychelles said that an IBC incorporated under the IBC Act could be 
continued as a company incorporated in accordance with the CSL Act.  According to Sections 16 
and 17 of the CSL Act, if an IBC was continued as  a CSL company, it was no longer treated as an 
IBC.   
- State Ownership and Privatization 
37. The representative of Seychelles provided a list of State-owned or State-controlled 
enterprises in Table 2 of Annex 2.    
38. Asked to provide an update on Seychelles' privatization process, the representative of 
Seychelles said that Seychelles' objective was to privatize the Compagnie Seychelloise de 
Promotion Hoteliere; Eau de Val Rich; and the Seychelles International Mercantile Banking 
Corporation Ltd.  He added that the Compagnie Seychelloise de Promotion Hoteliere (COSPROH) 
had been dissolved and that the hotels had been sold  to foreign firms.  As for Eau de Val Rich, the 
company had been sold through public tender.  The State continued to hold a 78% share of the 
Seychelles International Mercantile Banking Corpor ation Ltd., and at present, there were no plans 
to sell these shares.  However, the Government may consider doing so in the future.  In response 
to a specific question, he confirmed that foreign nationals were allowed to participate in the privatization process of these enterprises under the same terms and conditions as Seychellois 
nationals. 
39. The representative of Seychelles said that the Seychelles Marketing Board (SMB) had been 
replaced by the Seychelles Trading Company (STC) and was operating as a commercial entity.  
Most of the SMB subsidiary companies had been ei ther sold through public tender or dissolved.  
Asked to provide more detailed information on the privatization process of these subsidiary firms, 
the representative of Seychelles said that a tender had been issued for the former SMB Pasta and 
Snack lines, but no interest had been expressed by potential investors - domestic or foreign.  
These two divisions, which had been the last ones  remaining following the dissolution of the SMB, 
had closed down.  Information on the SMB subsidiary companies is provided in Table 3 of Annex 2.   
40. The representative of Seychelles said that the STC and its subsidiary enterprises had no 
monopoly rights on the importation, exportation,  or domestic distribution of any products or 
services, for example, the essential and basic commodities mentioned in 1(b) of Annex 3 of 
document WT/ACC/SYC/8.  The STC would have to fo llow the same procedure as any individual or 
company when importing restricted and prohibited goods listed in Tables 7(a) and 7(b) of Annex 2.  
In addition, the STC would also require an export permit for any good it exported. WT/ACC/SPEC/SYC/5 
 
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  41. Noting that the representative of Seychelles had stated that the STC did not have a 
monopoly over the supply of any goods or services, no r did it have any preferential credit facilities 
with the Government of Seychelles, some Members noted that it, nevertheless, appeared that the 
STC continued to hold ownership of: a tea factory; an animal feed factory; a Duty Free Shop; 
a slaughterhouse facility; and possibly some agricultural enterprises.  These Members sought further clarification as to whether Seychelles would continue to operate these companies as 
State-owned enterprises.   
42. The representative of Seychelles replied that his Government ran the STC, which 
comprised some former SMB divisions, namely: a tea factory; an Airport Duty Free Shop; and a 
toilet paper factory.  The Directors and the CEO of the STC were appointed by the President of 
Seychelles.  The STC was a limited liability company and operated as a normal commercial 
organisation.  
43. A Member asked which, if any, of the STC's firms or operations were subject to the price 
controls provided for in the Trades Tax Regulations.  The representative of Seychelles replied that the price control regime had been removed (see "Pricing Policies"). 
44. Concerning the import and distribution of petroleum and petroleum products, the 
representative of Seychelles said that, following substantive economic reforms, a decision had 
been taken to liberalize this sector by abolishi ng, as of January 2010, the monopoly on the import 
and distribution of petroleum and petroleum products granted to the Seychelles Petroleum 
Company (SEYPEC).  Under the new liberalized sy stem, companies were expected to apply for a 
"Storage and Retail of Petroleum Products" licenc e.  In addition, companies would also need to 
apply for an import licence (referred to as "import permit" under national legislation) for petroleum 
products, as these products were considered as hazardous and therefore restricted.  The import 
licence requirement was in place to protect human, animal and plant life.  All imports of petroleum 
products and natural gas were subject to import tariff, VAT and excise tax.  There were no exemptions from taxes.  In response to repeated  concerns raised by Members, the representative 
of Seychelles said that there was no ban on new companies entering the market and that, to date, 
no other petroleum company had submitted an application.  While it had no monopoly or special 
privileges, SEYPEC remained the only company importing, storing and distributing petroleum 
products in Seychelles.  Any new company in this sector would be required to follow the 
established rules and regulations and pay all relevant taxes.  In response to a specific question, he 
said that Petro Seychelles Ltd., a national hydrocarbon exploration company, was in charge of oil 
exploration in Seychelles.  He added that the 1998 Seychelles Model Petroleum Agreement was the 
legal basis for Petro Seychelles Ltd. to negotiate with oil exploration companies interested in oil exploration in Seychelles.  This Agreement was cu rrently being reviewed with a view to amending 
it.  The amended Agreement would be shared with the Working Party.    WT/ACC/SPEC/SYC/5 
 
- 14 - 
 
  45. The representative of Seychelles reaffirmed that the STC and the SEYPEC had no monopoly 
rights and were operating as commercial entities, nor did they have any preferential treatment by 
the Government, in terms of financing/credit facilities; price controls; and government subsidies.  
- Pricing Policies 
46. The representative of Seychelles had ackn owledged that, in 1998, the application of 
Seychelles' price control regime on imported good s (however, not on similar domestic products), 
as set out in the Trades Tax Act 1992 and the Trades Tax Regulation 1997, had not been in 
conformity with the requirements of Article III of the GATT 1994.  He had stated that his 
Government was willing to undertake all necessary steps to bring its policy and its commercial 
statutes in line with the requirements of the WTO Agreement.  He had also added that draft 
legislation was before the National Assembly for approval which would bring Seychelles' former 
price control regime in line with the requirements of the GATT 1994. 
47. Members had welcomed Seychelles' plan to bring its price control regime in line with the 
WTO Agreement and therefore asked for updated information on the developments since 1997.  
Based on the information provided in the updated Memorandum on the Foreign Trade Regime 
(document WT/ACC/SYC/9), it appeared that the original system was still in place and there was 
no indication how the price control regime would be brought into conformity with the national 
treatment provisions of Article III of the GATT 1994.  Members therefore asked Seychelles to 
describe how it planned to eliminate the discriminatory treatment of imported goods in its original 
price control system prior to accession to the WTO.   
48. In response, the representative of Seyche lles confirmed that Seychelles' previous 
discriminatory price control regime, as provided in the Trades Tax Regulations 1997 (import 
tariffs), had been eliminated, with the adoption of the Customs Management (Tariff and 
Classification of Goods) Regulations 2013. 
49. Asked to provide a copy of the legislative or  regulatory amendments that had eliminated 
the discriminatory treatment of imported goods in the price control system, the representative of 
Seychelles said that a non-application of the previous price control system had been in place 
since 2009.  The new Customs Mana gement (Tariff and Cl assification of Goods) Regulations 2013 
had been submitted to the Working Party.  
50. Some Members raised concerns regarding Seychelles' discriminatory treatment of imported 
goods in the price control system and asked wh ether the non-application of the price control 
system was still in place.  These Members also enquired whether the Trades Tax Act, comprising the legal authority for price controls, had been repealed.   
51. In response, the representative of Seychelles said that the Price Control Unit (a separate 
unit within the Ministry of Finance, Trade and Investment), which had implemented the previous 
price control system, had been dismantled, in line  with the non-application of the price control WT/ACC/SPEC/SYC/5 
 
- 15 - 
 
  system since 2009.  He further noted that the Trad es Tax Act had been repealed and replaced by 
the Customs Management Act 2011, as of July 2012.  The new Act contained no provisions on the 
implementation of a price control system.  He noted, however, that any price control measures 
that would be introduced in the future would be applied in a WTO-consistent fashion, including by 
taking account of the interests of importing and exporting WTO Members as provided for in Articles III:4 and III:9 of the GATT 1994, and with respec t to Article VIII of the General Agreement on 
Trade in Services (GATS) and Article 4 of the WTO Agreement on Agriculture.   
- Competition Policy 
52. The representative of Seychelles said that, in his view, the Fair Competition Act 2010 
(Official Gazette, 3 November 2009), ensured that business entities were not hindered by 
anti-competitive practices in their respective markets and that the benefits derived from effective 
competition were sustained.  He added that, pursuant to the Consumer Protection Act, the activities of businesses were monitored in order to ensure that they did not partake in unfair 
trading practices.  This Act was aimed at increasing consumer welfare by ensuring that the market 
was fair, accessible, efficient, sustainable and resp onsible.  It also aimed at improving consumer 
awareness. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
- Powers of Executive, Legislative an d Judicial Branches of Government 
53. The representative of Seychelles said that executive power was vested in the President 
and was exercised in accordance with the Constitution of Seychelles.  The President was the Head 
of State, Head of Government and Commander-in-Chief of the Armed Forces.  He was elected 
directly by the citizens of Seychelles for a five-year term, which could be renewed twice.  
The President presided over the Cabinet, which was responsible for advising the President 
regarding Government policy.   
54. Legislative power was vested in the National Assembly.  The National Assembly passed 
bills that had been approved by the President.  The Assembly consisted of 34 members.  Twenty-five were elected directly by the citizens of Seychelles, which equalled the number of 
electoral areas.  The remaining nine were electe d on the basis of proportional representation.  
The Assembly also served for a five-year term. 
55. The representative of Seychelles added that th e Ministry of Finance, Trade and Investment 
was responsible for formulating and implementing trade, investment and economic policies.  
He further noted that the Department of Natural Resources was responsible for formulating 
agricultural policy, and the Department of Indust ry for formulating industrial policy.  All these 
policies were formulated in coordination with the Ministry of Finance, Trade and Investment.  
An independent Central Bank supervised the ba nking system and managed the money supply.   WT/ACC/SPEC/SYC/5 
 
- 16 - 
 
  56. Asked to outline the hierarchy of laws, the representative of Seychelles said that the 
Constitution was followed by various Acts (Statutes) of the National Assembly, and then by 
Regulations (Statutory Instruments).  The President had the power to issue Decrees.   
57. Pursuant to Article 119 of the Constitution, the Judiciary consisted of the Court of Appeal 
of Seychelles (the highest Seychelles court); the Supreme Court of Seychelles; and other subordinate courts or tribunals established pursuant to Article 137 of the Constitution.  
The Judiciary was independent.  He added that legal and natural persons had the right to appeal 
judgments, directions, decisions, administrative de cisions, declarations, decrees, writs or orders.  
Appeals could be filed within 14  days.  Decisions of departments/ministries could be appealed to 
the relevant Minister.  An application for judicial review of a Minister's decision should be 
submitted to the Supreme Court.  The subsequent Supreme Court decision could be appealed to 
the Court of Appeal.  Decisions of the Court of Appeal entered into force on the date they were 
delivered. 
58. Asked to describe the process that would be used to ratify Seychelles' WTO accession 
package, the representative of Seychelles said that in line with the domestic ratification process, 
the WTO accession package would be submitted to the National Assembly for ratification.  
- Authority of Sub-Central Governments   
59. The representative of Seychelles said that there was only one Central Government in 
Seychelles.  Therefore, no local authorities existed.   
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 60. The representative of Seychelles said that domestic and foreign individuals and firms, 
located in or outside of Seychelles, had to register as a sole trader, private limited company or 
partnership with the Registrar's General's Office in Seychelles.  Normally this process took one 
working day, and was automatic if the requirements outlined in the relevant sections of the 
Companies Ordinance 1972, had been met.  He added that companies could register online, under: https://eservice.egov.sc/BizRegistr ation/WebBusinessRegsitration.aspx , to expedite the 
registration process.  This registration requirement, as set out by the Companies Ordinance 1972, 
was necessary for companies to be recognized under Seychelles' law.  Pursuant to the Licences Act 
2010, before engaging in import-related activities , importers had to register and would need to 
apply for a business activity licence to the Seychelles Licensing Authority (SLA), which was an 
autonomous body administered by a Board of Directors under the Ministry of Finance, Trade and 
Investment.   An application to the Seychelles Inve stment Bureau (SIB) was not required.  In light 
of the adoption of the Licences Act 2010, he note d that:  (i) the regulations of the Licences Act 
1986, as specified in Part II of the Schedule in the Licences Act 2010, were still in effect; (ii) the Licences (Amendment) Act 1998 was no longer in effect; (iii) the Licences (Public Omnibus) WT/ACC/SPEC/SYC/5 
 
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  Regulations 2008 were still in effect; and (iv) the Licence (Trade) Regulations 1987 remained in 
effect.  He added that a licence for enga ging in exportation was not required.   
61. The representative of Seychelles reaffirmed th at SLA business activity licences were not 
issued for the importation or exportation of specific goods, but for specific activities related to 
trade, including the import of goods destined for commercial purposes.  Thus, the SLA only issued business activity licenses for activities listed in Schedule 1 of the Licences Act 2010, and not 
import licences (referred to as "import permits" under national legislation), which were issued by 
other relevant authorities (see "Quantitative restrictions").  He also reaffirmed that the same 
registration with the Registrar's General's Office in Seychelles and the same application procedures 
for SLA business activity licenses applied to domestic and foreign individuals and firms.  
In response to a specific question, he replied that domestic production businesses also had to 
acquire SLA business activity licenses, except for businesses in the informal sector, such as in the 
cottage industrial production sector.  The purpose of SLA business activity licenses was to ensure a 
minimum standard for the protection of public safety and hygiene; national security; and the 
environment.  
62. As set out in Schedule 1 of the Licences Act 2010, SLA business activity licenses granted 
domestic and foreign businesses the right to:  (i) import, wholesale and retail; (ii) import and 
wholesale; (iii) import and retail; (iv) wholesale only; (v) retail only; (vi) manufacture; 
(vii) conduct bottling; (viii) produce liquor; (ix) import and retail motor vehicles; (x) store and 
retail petroleum products.   
63. Although Article 8(c) of the Licences Act 2010 provided that licence applications should be 
dealt with within 14 days of receipt, in practice a licence could be issued within three working days 
if all required documents were available.  On average, the approval of applications took ten 
working days.  The fee for a five-year business activity licence (import/retail/wholesale) issued by 
the SLA amounted to SR 1,200, per activity.    
64. No separate business activity licence would be required if the importation was considered 
to be for own consumption.   
65. Manufacturers did not require a separate licence to import raw materials.  A construction 
company would have a licence for construction and would be able to import materials to carry out 
its licensed activity.  However, if the company decided to sell construction materials to legal or 
natural persons, a SLA business activity licence wo uld be required, which would grant the right to 
import and sell the materials. 
66. Asked to provide more information on the criteria applied to acquire a business activity 
licence for the purpose of importation, the representative of Seychelles said that the applicant should not be less than 18 years old; the goods that would be imported and sold had to be newly 
manufactured (no used or second-hand goods could be imported or sold, unless specifically 
specified in the licence); and, storage facilities th at would be used by the importer had to satisfy WT/ACC/SPEC/SYC/5 
 
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  standard requirements, as specified under the Pu blic Health Act, the Fire Regulations and the 
Environment Protection Act.  The purpose of th is requirement was to protect human, animal and 
plant life.  He added that an application could be rejected if the applicant was less than 18 years 
old, and storage facilities did not meet the prescrib ed Health, Safety and Environment Regulations.   
67. The representative of Seychelles said that Seychelles' business activity licensing system, 
granting the right to import, was not intended to restrict the quantity or value of imports.  
Asked to clarify whether the purpose of Seychelles' import licence requirement related to 
administrative requirements for taxation and cons umer protection or to "revenue purposes", the 
representative of Seychelles said that, in his view, taxation included revenue purposes.  
68. A Member enquired whether Seychelles had considered introducing alternative and 
potentially less burdensome import procedures for the import of goods for retail or wholesale.  In 
response, the representative of Seychelles explained that all importers were allowed to import any 
goods - regardless of their origin, except for prohibited and restricted goods listed in Tables 7(a) 
and 7(b).  He noted that if a business aimed to import goods for retail or wholesale purposes, it required a SLA business activity licence.  If the imported goods were listed in Table 7(b), an import 
licence (referred to as "import permit" under nation al legislation) would also be required, for each 
category of restricted goods, per consignment (see "Quantitative restrictions").  In his opinion, 
Seychelles' current import licensing system was not burdensome, as only goods listed in 
Table 7(b) were subject to an import licence requirement. 
69. The representative of Seychelles replied that, pursuant to Article 9(4) of the Licences 
Act 2010, complaints on certain activities would warrant action against a licensee, including 
activities that (i) endangered human, animal and pl ant life; (ii) promoted deceptive or fraudulent 
practices; (iii) affected public morals negatively; and (iv) limited the protection of national 
treasures of artistic, historic or archaeological value.  In such cases, the SLA could either 
(i) suspend the licensee for a period of time to comply with the corrective instructions; or (ii) in exceptional cases, revoke the licence.  Prior to any action against the licensee, the licensee had 
the opportunity to defend himself/herself before the Licensing Board.  In cases where a new 
application for a business activity licence (import/wholesale/retail) was not approved, the SLA 
would provide the importer automatically with an explanation, in writing, on the reasons for 
rejecting the application.   
70. Concerning the SLA's Appeals Board, the representative of Seychelles said that the Board 
consisted of a chairperson, a representative of th e Attorney General, a representative of the Fair 
Trading Commission, and a representative of a non- governmental organization (NGO) representing 
the private sector.  The role of the Fair Trading Commission was to ensure fair competition and the protection and enforcement of consumer rights.  The independent NGO - the National Consumer 
Protection Forum (NATCOF) - represented the private sector, as it was felt that such 
representation would serve the interest of appe llants by improving transparency.  NATCOF was 
made up by individuals from the private and pub lic sector.  Any participant at the NATCOF Annual WT/ACC/SPEC/SYC/5 
 
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  General Meeting (AGM) had the right put himself/herself up for election, and those with the 
highest number of votes were elected to the NATC OF Board.  The NATCOF nominated one of its 
NATCOF Board members, as a representative to part icipate in the Appeals Board.  To ensure that 
there would be no conflict of interest between the NATCOF representative (private/public sector) 
and the licence applicant, who could be a potential competitor, SLA's Appeals Board members had to make a declaration before the Public Ethics Commission prior to their appointment, pursuant to 
the Public Officers' Ethics Act 2008.  If a conflict of interest would arise, the person would have to 
step down from the decision-making process.  Deci sions of the Appeals Board could be appealed to 
a judicial court, i.e. the Supreme Court, in line with his/her Constitutional rights.    
71. In response to a question concerning items 20 and 21 of Part I of the Schedule attached to 
the Licences Act 2010, the representative of Seyche lles said that the Pesticides Control Act (1996) 
regulated the manufacture, distribution, use, storage and disposal of pesticide.  He added that for 
the importation and distribution of pesticides, the criteria specified in Sections 12 to 18 of the 
Pesticides Control Act (1996) applied.  Prior to the issuance of a licence, prospective licensees were required to register with the Pesticide Board.  He further noted that the criteria applied for 
applicants of business activity licenses (import/retail/wholesale) were specified in Table 8 of 
Annex 2.  While the fee for a business activity licence (import/retail/wholesale) amounted to 
SR 1,200 and was valid for five years (giving the importer the right to import unrestricted number 
of goods during the validity period), the fee fo r a "Dealer in Pesticide Licence" amounted to 
SR 1,050 and was valid for one year.  In response to a specific question, the representative of 
Seychelles said that the current list of approved pesticides in Seychelles contained only imported 
pesticides, as currently no pesticides were produced in Seychelles.  Section 9 of the Pesticides 
Control Act provided importers with the right to submit new substances for registration and 
addition to this list.  He added that the Pesticides Control Act set out that, importers who 
registered new substances had to provide information on any restrictions that may be in force in the country of origin.  He noted, however, that based on the new licensing fees, the fee for a 
"Dealer in Pesticide Licence" had also been set at SR 1,200 (see Table 12).   
72. Asked to explain how the licence fees for the different business activities were determined, 
the representative of Seychelles replied that licence fees were determined on the basis of 
administrative costs incurred for issuing a licence (volume of documentation; requirement for 
records and inspections; etc.).  For example, the fee for a retail business activity licence amounted 
to SR 1,200 and was valid for five years, the same applied to wholesale and import licenses 
respectively, while the licence fees for tour operator licences or travel agent licenses amounted to 
SR 2,000 (also valid for five years).  In his view, this did not constitute a trade restriction.  Further information on licence fees are presented in Table 12.  
73. A Member noted that item 23 of Part I of Schedule 1 of the Licences Act 2010 stipulated 
a requirement for a business activity licence for the storage and retail of petroleum products, and 
enquired whether this business activity licence included the right to import or whether a separate 
business activity licence for the purpose of import ation would be required, as per item 21 of the WT/ACC/SPEC/SYC/5 
 
- 20 - 
 
  same Schedule.  In response, the representative of Seychelles confirmed that a separate business 
activity licence for the purpose of importation would be required.  
74. Asked to describe the aspects of Seychelles' im port licensing regime that were in conflict 
with the WTO Agreement on Import Licensing, the representative of Seychelles said that he was 
not aware of any such major conflicts.  He noted that the issuance of an import licence was not d e p e n d e n t  o n  a  f o r e i g n  e x c h a n g e  a l l o c a t i o n  b y  a n y  b a n k  i n  o r  o u t s i d e  o f  S e y c h e l l e s .   A s  t h e  
Government of Seychelles did not impose any import quotas, the issuance of an import licence was 
not dependant on any product-specific quota allo cation. He added that, currently, no licensing 
requirements were implemented that restricted trade with the aim to protect Seychelles' balance 
of payments. 
A. IMPORT REGULATIONS 
- Ordinary customs duties [A revised offer on goods was circulated 14 May 2013 (see notice in document 
WT/ACC/SPEC/SYC/2/Rev.5).] 
75. The representative of Seychelles said that Seychelles applied the HS 2007 tariff 
nomenclature.  Further details on the applied tariff rates are presented in Table 4.  
Table 4:  Tariff Structure (as of 28 February 2013) 
 
Applied Customs Tariffs 
Import duty rate (%) 0 0-5 5-10 10-15 15-20 20-25 > 25 Specific rate Total 
Number of tariff lines 4,614 
 109  4  95 
 0 
 367 
 194 
 128 
 5,511  
% of total tariff lines  83.72 
 1.98 0.07 1.72 0 
 6.66 3.52 2.32 
 100 
 
 
76. He added that Seychelles would prepare concordance tables to enable Members to track 
changes in HS tariff codes from, for example, HS 2002 to HS 2007.  The transposition from 
HS 2002 to HS 2007 had been assisted by the COMESA Secretariat.  He added that his 
Government would provide import data by tariff lin e and a list of countries of origin for either: 
(i) the most recent three years available; or (ii)  any other recent representative period, in the 
HS 2002 nomenclature system.  
- Other duties and charges  
77. The representative of Seychelles said that Seychelles applied other duties and charges 
(ODCs) to its imports.  These ODCs were specific.   
78. Some Members requested more information on the ODCs that were currently imposed.  
The same Members also enquired whether the ODCs listed in Seychelles' initial goods offer were 
the ones currently applied or those to be in place upon accession to the WTO.  A Member noted WT/ACC/SPEC/SYC/5 
 
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  that the ODCs notified in Seychelles' initial goods offer were actually ad valorem  (see document 
WT/ACC/SPEC/SYC/2/Rev.1).   
79. The representative of Seychelles replied that currently, other duties and charges were 
imposed on containers (plastic/pet bottles and cans), motor vehicles, satellite dishes, and poultry.  
He reaffirmed that the ODCs applied to imports we re specific.  He further noted that Seychelles' 
initial goods offer together with the ODCs, which were currently applied, provided for the 
application of the COMESA Community Levy of 1%.  All ODCs incorporated in Seychelles' offer 
were applied, except for the COMESA Community Levy of 1%.  In response to a specific question, 
the representative of Seychelles said that, in his view, all ODCs, which were currently applied, 
were in accordance with Article II.1(d) of the GA TT 1994, and did not relate to Article VIII, as they 
were not charged for services rendered.   
80. Some Members requested Seychelles to make a commitment to bind all other duties and 
charges in its customs tariff at "zero" in accord ance with the requirements of Article II:1(b) of 
the GATT 1994.   
81. In response, the representative of Seychelles noted that Article II.1(b) of the GATT 1994 
provided for the application of other duties and charges.  His Government would therefore not bind 
its other duties and charges at "zero".  He co nfirmed, however, that Seychelles would, upon 
accession, bind all its other duties and charges at the levels indicated in Seychelles' goods offer.  
82. Although Members took note of Seychelles' st atements with regard to the application of 
other duties and charges for a limited number of goods, the same Members continued to 
encourage Seychelles to bind its other duties and charges, upon accession, at zero, within the 
meaning of Article II:1(b) of the GATT 1994.   
83. In response, the representative of Seychelles noted that his Government was reviewing its 
applied ODCs, taking account of Members' concerns and domestic requirements and specificities.   
- Tariff rate quotas, tariff exemptions 
84. The representative of Seychelles said that Seychelles did not currently apply any tariff 
quotas, but reserved the right to implement tariff quotas in the future.  Seychelles would ensure, 
however, that any future tariff quotas woul d comply with the relevant WTO provisions. 
85. Concerning tariff exemptions, he said that the Investment Promotion Act 1994 provided for 
import tariff exemptions on:  (i) agricultural and marine resources investment; (ii) industrial and 
manufacturing investment; (iii) professional services investment; and (iv) small-scale industry 
investment.  He added that the IPA 1994 had been repealed and replaced by the Tourism (Incentives) Act (TIA) 2003 and the Agriculture and Fisheries Incentives Act (AFIA) 2005.  
These two Acts provided fiscal incentives on imported goods.  Under the Tourism (Incentives) Act 
2003 and the Fisheries Incentives Act 2005, tariff exemptions were provided for products imported 
with the aim of promoting investment in the development of tourism.  Investment products eligible WT/ACC/SPEC/SYC/5 
 
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  for these tariff exemptions included capital equipment and minor operating equipment, while 
consumable items were excluded.  Under the Ag riculture and Fisheries Incentives Act (2005), 
investment products eligible for these tariff exemptions also included protective and safety 
equipment.  Initially, incentives provided under the AFIA 2005 were planned to be eliminated in 
2012.  However, following an internal review process, it was established that these incentives were not contingent on export performance and were not inconsistent with Article 3(a) of the WTO 
Agreement on Subsidies and Countervailing Measures (SCM).  Therefore, these incentives would 
continue to apply under the AFIA 2005. He also added that certain categories of imported goods 
were exempt from the customs duty (i.e. import tariffs), pursuant to the Trades Tax Regulations 
1997.  New regulations under the Customs Management Act 2011 were currently being drafted, 
and would eventually repeal and replace the Trades Tax Regulations 1997 (see "Monetary and 
Fiscal Policy" for more information on the trades tax).   
86. To apply for tariff exemptions, businesses had to be licensed by the Seychelles Licensing 
Authority (SLA) and were requested to submit relevant factsheets on their businesses to the S e y c h e l l e s  R e v e n u e  C o m m i s s i o n  ( S R C ) .   A p p l i c a t i o n s  s h o u l d  b e  m a d e  i n  t h e  p r e s c r i b e d  f o r m s  
provided under the Investment Promotion Act 1994, the Tourism Incentives Act 2003, and the 
Agriculture and Fisheries Incentives Act 2005.  Ge nerally, such application forms would need to 
contain information on the products to be imported and would need to be duly signed and/or 
stamped by the applicant.  These application forms had to be approved by an authorized officer 
from the Ministry of Fina nce, Trade and Investment. 
87. In response to a specific question, the representative of Seychelles said that imported 
vehicles could be exempted, if importers were beneficiaries under the Tourism (Incentives) Act; 
the Agriculture and Fisheries Incentives Act; and the Investment Promotion Act.  He added that 
spare parts, however, could not be exempted.  
88. Asked to clarify how customs officials differentiated investment products that were exempt 
from the trades tax from similar products imported for distribution, the representative of 
Seychelles replied that the applicant was reques ted to show the approved application form (as 
described above) together with the corresponding Bill of Entry.  This would enable the customs 
officials to distinguish between the products ex empted from the trades tax under one of the 
above-mentioned Acts and similar products imported for distribution.  He added that these tariff 
exemptions were stipulated in the Incentives Act, not in the Trades Tax Regulations.  
89. Some Members asked whether export performance or local content requirements were 
attached to any of these benefits.  In response, the representative of Seychelles said that under 
the Agriculture and Fisheries Incentives Act (A FIA) 2005, eligible persons included: fisheries 
exporters and exporters of agricultural products.  For further information on tariff exemptions 
under the latter Act, see also the section on "Industrial policies, including subsidies".   WT/ACC/SPEC/SYC/5 
 
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  90. 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.   
91. The representative of Seychelles replied that certain goods could be exempted for reasons 
of national interest.  Such exemptions were, however, approved by order published in the Official Gazette and were only applicable to a class or category of persons.  Imported goods, which had 
been exempted for reasons of national interest, had included construction materials and heavy 
plants associated with building of infrastructure such as: roads; public schools; low cost housing 
estates; public jetties and piers.  In addition, medical equipment, which was essential for providing 
public and private health services, had also been exempted.  According to him, these goods had 
been exempted in the past because they provided collective benefits to the population and/or they 
contributed to the development of the country as a whole.  He noted that although Part XV of the 
Trades Tax Regulations had not been repealed yet, work was in progress to amend the Trades Tax 
Regulations, including Part XV, and adopt it under the Customs Management Act 2011 as a Customs Management Regulation.  
- Fees and charges for services rendered 
92. The representative of Seychelles said that the Customs Department was undergoing 
institutional and procedural reforms.  He noted that, as part of the reform process, his 
Government was preparing a list containing all fees and charges applied "on or in connection with 
importation and exportation", as provided for by Article VIII of the GATT 19 94 - for example, fees 
and charges for licensing; storage; documentation and inspection; customs fees; port and harbour dues; and stamp duties.  He added that a schedul e of fees and charges (Statutory Instrument 
(S.I.) 26 of 2011) had been incorporated under the Revenue Administration Act 2009.  
Customs service charges are listed in Table 5 of Annex 2. 
- Application of internal taxes to imports 
93. The representative of Seychelles said that bo th domestically-produced and imported goods 
were subject to the Value Added Tax (VAT) of 15% , previously the Goods and Services Tax, which 
was levied by Customs.  He further confirmed that VAT also applied to selected services.  
94. He added that, under the VAT regime, VAT was not imposed on the items, as provided in 
the list of VAT exemptions (in line with the dr aft Value Added Tax (Amendment of Schedules) 
Regulations 2013). 
95. A Member asked Seychelles to clarify whether this tax was also applied to exports and 
whether VAT was imposed on imported inputs in production processes rebated when the finished 
products were exported.  In response, the repres entative of Seychelles said that the VAT was not 
imposed on exports.  Imported inputs in the pr oduction process were exempted from the VAT, if 
the manufacturer could certify that 85% of the goods produced would be destined for export (in WT/ACC/SPEC/SYC/5 
 
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  accordance with the draft Value Added Tax (Amendment of Schedules) Regulations 2013.  
He added that the list of goods exempted fr om VAT could be amended by the Government.  
96. A Member asked whether additional trades taxes were applied to: alcoholic beverages; 
tobacco; soft drinks; or petroleum products, in addition to the 15% VAT.  The representative of 
Seychelles replied that the trades tax was the cu stoms duty.  With the enactment of the Customs 
Management Act 2011 in July 2012, the term "trades tax" had been replaced by the term "customs 
duty".   
97. He added that, pursuant to the Excise Tax Act 2009, Seychelles applied an excise tax on: 
fuel; vehicles; alcohol; tobacco and tobacco products (see Table 6 in Annex 2, for a complete list 
of products subject to excise tax).  The excise ta x applied to both domestic and imported products 
equally.  
98. The representative of Seychelles stated that his Government was in the process of 
reforming its taxation system to bring it in line with international standards.  He confirmed that 
Seychelles was committed to bring its taxation system into conformity with the national treatment provisions of Article III of the GATT 1994.  
- Quantitative import restrictions, incl uding prohibitions, quotas and licensing 
systems 
99. The representative of Seychelles said that a number of products were banned from 
importation for reasons related to national security, environmental protection, public morals, health and safety, or because the goods in question were banned by relevant international 
conventions or protocols such as the Convention on International Trade in Endangered Species 
(CITES) and the Montreal Protocol.  The list of banned products included, inter alia , arms and 
ammunition; camouflaged apparel; automotive bodi es; left-hand drive vehicles; hides, skins and 
fur skins; and palm plants.   Goods were banned, unless imported for reasons of national interest 
by the Government of Seychelles.  Import prohibitions are listed in Table 7(a) of Annex 2.  
In response to a specific question, he said that all  of the goods listed in Table 7(a) were also 
banned from production and distribution under national law, except for palm plants, which 
regulated in accordance with CITES.   
100.  Asked to provide more detailed information on some of Seychelles' import bans, the 
representative of Seychelles said that imports of arms, ammunition and camouflage apparel were 
prohibited to all but the national security forces  of the Government of Seychelles, as these goods 
were imported for security purposes only.  While the prohibition on camouflage apparel was being 
reviewed, the importation of textiles and clothing matching those of Seychelles People's Defence 
Forces (SPDF) would remain prohibited.   The ban on automotive bodies had been introduced for 
safety reasons, following testing by the Seyche lles Land Transport Agency (SLTA), which had 
shown that vehicles fitted with new automotive bodies were not roadworthy due to structural 
defects related to welding.  In addition, importers used whole automotive bodies to circumvent WT/ACC/SPEC/SYC/5 
 
- 25 - 
 
  tariffs on motor vehicles.  Concerning left-hand drive vehicles, he said that a ban had been 
introduced for security reasons as this helped avoid road traffic accidents potentially harmful to 
human health and safety when manoeuvring and overtaking other vehicles.  Certain exemptions 
from the ban applied to off-road left-hand specialty vehicles, such as golf carts.  No exemptions 
applied to (on-road) specialty vehicles.  With regard to the ban on hides, skins and fur skins, he said that this ban only applied on fresh/untreat ed hides and skins, and fur skins - its purpose 
being to prevent the introduction and spread of f oot and mouth disease, khapra beetle and ticks, 
and other foreign organisms, which could potentially  damage the environment.  In his view, this 
was in line with the provisions of the Conventi on on International Trade in Endangered Species 
(CITES), to which Seychelles was a signatory, and thus, consistent with Article XX(d) of the GATT 
1994.  As for the import ban on palm plants, this import prohibition had been introduced to protect 
Seychelles' endemic palm plants, which had practically no resistance to diseases.  In his view, this 
ban had helped Seychelles avoid the introduction and spread of diseases - such as palm lethal 
yellowing phytoplasma; rhadinaphelenchus coco philus; ceratocystis paradoxa; cadang-cadang 
viroid; and coconut wilt disease - which could have a disastrous impact on the islands' ecology and 
environment.   
101.  Some Members expressed concerns with regard to the import ban on vehicle and 
automotive bodies for safety purposes, and asked whether a less trade-restrictive approach, such 
as the introduction of domestic standards and testing procedures for these goods, had been 
considered. 
102.  In response, the representative of Seychelles acknowledged Members' concerns, but said 
that his Government considered this ban to be necessary for safety and environmental purposes, 
as well as to avoid dumping.  The disposal of  scrap metal, which had to be exported, was too 
costly for the Government.  He added that, while there could be a market for used automotive 
bodies in Seychelles, his Government would not encourage it for safety reasons.  
103.  Some Members continued to express concerns with regard to the import ban on left-hand 
vehicles for safety purposes, and asked Seychelles to consider a less trade-restrictive approach.  
104.  In response to a specific question, the repr esentative of Seychelles said that, currently, 
Seychelles did not impose any import or export quotas.  He added that the ban on left-hand drive 
vehicles was being reviewed with a view of including left-hand drive vehicles in the restricted list, 
whereby imports would be subject to an import licence (referred to as "import permit" under 
national legislation), in accordance with the Customs Management (Prohibited and Restricted) 
Regulations of 2013.  This Regulation was currently being finalized.  He added that a completed 
questionnaire on import licensing procedures, based on the provisions of Seychelles' legislation, is provided in document WT/ACC/SYC/14/Rev.1.   
105.  The representative of Seychelles said that, pu rsuant to the Trades Tax Regulations, an 
importer intending to import restricted goods, as listed in Table 7(b), was required to apply for an WT/ACC/SPEC/SYC/5 
 
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  import licence from relevant Ministries and Departments or Government Agencies.  The Import and 
Export Division of the Ministry of Finance, Tr ade and Investment acted as a one-stop shop for 
processing these applications and as a facilitator throughout the entire process.  The Import and 
Export Division would facilitate, for example, in cases where further approval was required from 
line Ministries (i.e. SPS certificate requirements, etc.).  He noted that his Government was currently in the process of drafting and adopting relevant implementing regulations under the 
Customs Management Act 2011, which would repeal and replace the Trades Tax Regulations. 
106.  The representative of Seychelles said that importers had to apply for an import licence 
(referred to as "import permit" under national legi slation), for each category of restricted goods 
(see Table 7(b)) - for commercial and private purposes.  This import licence was valid for a period 
of up to 1 year, except for import licenses fo r meat and plant products, which were valid for a 
period of up to six months (provided that they were sourced from a single supplier and origin).  
Import licenses for medicinal products were also valid for a period of up to 6 months, and were 
required per shipment.  While importers required one import licence per category of restricted 
goods, per consignment (and a business activity licence, if the goods were destined for commercial 
purposes), domestic producers required only a SLA business activity licence.  For detailed 
information on SLA business activity licences, which were issued for specific activities related to 
trade, and were not related to the import or export of a specific good, see "Trading Rights".  
107.  In his view, Seychelles' import licence requirement was in line with Article III of the 
GATT 1994, as it did not afford protection to domestic production and imported products were 
accorded no less favourable treatment than that a c c o r d e d  t o  l i k e  p r o d u c t s  o f  d o m e s t i c  o r i g i n .   
He was also of the opinion that the import requirement was in line with Article XI of the GATT 
1994, as it only applied to a list of restricted goods.  Thus, Seychelles' import licence requirements 
were in compliance with the WTO Agreement on Import Licensing Procedures.   
108.  In response to requests for more information on the import restrictions applicable to - 
plants; animals; fruits and vegetables; meat and poultry; fish; fertilizers; pharmaceuticals; 
plastics; wood; fuels; alcohol and tobacco; automotive equipment; telecommunications 
equipment; chemicals; civil aircraft; and sea-going vessels - the representative of Seychelles 
pointed to document WT/ACC/SYC/14 and revisions thereof, which contained detailed information 
on Seychelles' import licensing procedures. 
109.  A Member asked the representative of Seychelles to confirm whether the import licence 
requirements listed in Table 7(b) were automatic.   A Member also enquired whether the list in 
Tables 7(a) and 7(b) would be expanded.  
110.  The representative of Seychelles replied that the import licenses listed in Table 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 th e WTO Agreement on Import Licensing Procedures.  
In response to a specific question, he noted that SPS certificate holders were not automatically WT/ACC/SPEC/SYC/5 
 
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  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).  
111.  In response to concerns raised by Members on Seychelles' import licensing regime for 
remanufactured goods, which was considered to pose a trade barrier, the representative of Seychelles replied that used or second-hand g oods including remanufactured goods, were allowed 
to be imported or sold, unless otherwise specified in the Trades Tax Regulations (in accordance 
with Table 7(a) - list of prohibited goods).   
112.  Concerning the procedures regulating the import of pharmaceutical products, the 
representative of Seychelles said that importers of pharmaceutical products applied for an import 
licence to the Import and Export Division of the Ministry of Finance, Trade and Investment, which 
t h e n  s o u g h t  a n  a p p r o v a l  f r o m  t h e  M i n i s t r y  o f  H e a l t h .   T h i s  p r o c e s s  n o r m a l l y  t o o k  t w o  t o  t h r e e  
working days.  He noted, however, that this process would become faster with the introduction of 
an online licence.  An import licence for pharmaceutical products was required for imports destined for both commercial and private purposes.  He conf irmed that a person wishing to engage in the 
import and distribution (i.e. wholesale and retail) of pharmaceutical products for commercial 
purposes also had to acquire a SLA business activity licence (i.e. an import/retail/wholesale 
business activity licence) (see "Trading Rights").  
113.  The representative of Seychelles noted that the import of controlled drugs was 
administered by Seychelles' import licence system  and subject to approval by the Ministry of 
Health. 
114.  Asked to describe how Seychelles' import licence requirement was in line with the WTO 
SPS Agreement, the representative of Seychelles replied that the import licence requirement for 
the goods listed in Table 7(b) was consistent with the WTO SPS Agreement, as it was aimed at the 
protection of human, animal or plant life or health.  He reaffirmed that importers required only one import licence for each category of goods.  He  further confirmed that a SLA business activity 
licence would only be required, in addition to the import licence; if the imported goods were 
destined for commercial purposes (i.e. retail and wholesale) (see "Trading Rights").  Goods listed 
in the restricted list required an import licence ("import permit"), regardless as to whether they 
were destined for private or commercial purposes.  
115.  In response to a specific question, the representative of Seychelles said that there was an 
authentication or legalization requirement of customs documents prior to customs clearance.   
116.  The representative of Seychelles was of the view that Seychelles' import licence 
requirement was consistent with relevant provisions in the GATT 1994, in particular, Articles XX and XXI of the GATT 1994. WT/ACC/SPEC/SYC/5 
 
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  - Customs valuation 
117.  The representative of Seychelles said that the Trades Tax Regulations 1997 provided for 
the Brussels Definition of Value.  He noted th at, in his view, the new Customs Management Act 
complied with the WTO rules, in particular the Ag reement on Implementation of Article VII of the 
GATT 1994 ("Customs Valuation Agreement"), incl uding the Interpretative Notes.  The World 
Customs Organization (WCO) assisted Seychelles in the drafting process.  He further said that his 
Government was committed to fully implement th e WTO Customs Valuation Agreement prior to the 
date of accession.  While the new Customs Management Act came into force in July 2012, relevant 
implementing regulations covering customs valuation, including the interpretative notes, were 
expected to be submitted for Members' review in April 2013, and to come into effect by July 2013.  
A completed questionnaire on the implementation and administration of the Customs Valuation 
Agreement, based on the provisions of Seychelles' newly enacted legislation, is provided in document WT/ACC/SYC/15/Rev.1.  He added that Seychelles was currently in the process of 
building capacity in the area of customs valuation, specifically, with regard to the training of 
customs officers. 
118.  In response to a specific question, the representative of Seychelles replied that the time 
when the shipment entered the territorial water of Seychelles established the time of importation, 
and the rate of duty applicable to a particular import was established at the time the declaration 
was accepted by customs.  He noted that the imported goods had to be imported first, before a 
rate of duty could be established.  
119.  A Member noted that Seychelles' existing customs valuation legislation did not provide for 
the right of appeal, as required by Article 11 of the Customs Valuation Agreement.  Asked to 
confirm that this provision would be incorporated into Seychelles' new customs valuation 
legislation, the representative of Seychelles replied that appeal mechanisms were available under 
the Trades Tax Regulations 1997; and Sections 15 to 19 and Sections 70 to 79 of the Revenue 
Administration Act 2009 (RAA).  He added that, as part of the customs reform exercise, a draft 
Customs Management Regulation, containing appeal procedures against administrative decisions, 
had been submitted to the Attorney General's office  for review.  For the time being, the Trades Tax 
Regulation 1997 provided for two scenarios in which the customs value could be challenged, 
namely: (i) if it appeared that the goods subject to tax were not valued according to their value at 
the time and place of importation, the Comptroller assessed the value of these goods; (ii) in case 
of a dispute, the goods were examined by two co mpetent persons - appointed by the Comptroller, 
and the other by the importer.  Before starting th e inquiry, these two persons selected an umpire, 
and declared the true value of the goods at the time and place of importation, under oath before 
the Comptroller.  The true value of the goods re ferred to the actual value paid for the good.  
There were no additional parameters or instructions for the competent persons to establish the 
true value of the goods, other than the supporting evidence.  While awaiting the finalization of the 
outcome of the dispute, the goods were either held or released upon payment of a deposit.  If no WT/ACC/SPEC/SYC/5 
 
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  agreement was reached, the decision of the umpire would be final.  This decision could be 
appealed in court. 
- Rules of origin 
120.  The representative of Seychelles said that a re form strategy had been developed to ensure 
that Seychelles would apply the WTO Agreement on Rules of Origin from the date of accession.  
Subject to the availability of technical assist ance and funding, the reform process would be 
completed by the end of 2013.  The strategy incl uded capacity-building in areas of valuation, 
classification and rules of origin to enable the application and implementation of WTO Agreements.  
He reaffirmed that the capacity-building process was still under way.   
121.  Asked whether Seychelles currently applied rules of origin for any non-preferential 
purposes, the representative of Seychelles confirmed that this was not the case.  In response to a 
specific question, he further confirmed that Seychelles did not apply Cotonou rules of origin to non-preferential trade.  
122.  The representative of Seychelles confirmed that, from the date of accession, all legislation 
would be in conformity with the provisions of the WTO Agreement on Rules of Origin, including 
with regard to non-preferential rules of origin. 
123.  The representative of Seychelles confirmed that Seychelles would provide both legal 
authority and practical methods for importers, exporters, and others with a justifiable cause to 
apply to the government for a ruling on origin of a good before trade in that goods began.  
These assessments would remain valid for a three-year period, provided that the facts and 
conditions, including the rules of origin, under which they had been made, remained comparable, as provided for in the WTO Agreement on Rules of Origin.  He added that this would be in line with 
the provisions contained in Article 3(f) and in Annex 2, paragraph 3(d) of the WTO Agreement on 
Rules of Origin, and applied to both pref erential and non-preferential trade.   
- Other customs formalities 
124.  The representative of Seychelles said that Seychelles was a member of the World Customs 
Organization (WCO).  He added that Seychelles' customs formalities were based on the principles 
of the International Convention on the simplification and harmonization of Customs procedures (the Kyoto Convention). He noted, however, that  Seychelles was not yet a member of the Kyoto 
Convention.  He further added that Seychelles' customs reform was part of the IMF Stand-by 
Arrangement.   
- Preshipment inspection 
125.  The representative of Seychelles said that Seychelles did not maintain a preshipment 
inspection regime. WT/ACC/SPEC/SYC/5 
 
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  126.  The representative of Seychelles noted, however, that if Seychelles would enter a contract 
with a preshipment inspection firm to assist the implementation of customs procedures in future, 
the Government of Seychelles would ensure that the operations of such firm(s) were consistent 
with the relevant WTO Agreements, in particular , Article VIII of the GATT 1994, the Agreement on 
Preshipment Inspection and the Agreement on the Implementation of Article VII of the GATT 1994. 
- Anti-dumping, countervailing duties, safeguard regimes 
127.  The representative of Seychelles said that currently Seychelles had no statutory provisions 
for anti-dumping duties, countervailing duties, or safeguard measures.  He noted, however, that 
Seychelles would consider introducing such statutory provisions in the future.  He added that, from 
the date of accession, any anti-dumping, countervailing duties and safeguard measures would not 
be imposed until Seychelles' legislation was fully compliant with the WTO Agreement on Subsidies 
and Countervailing Measures, the WTO Agreement on Implementation of Article VI of the 
GATT 1994, and the WTO Agreement on Safeguards.  He further noted that the appropriate 
WTO committees would be notified upon accession. 
B. EXPORT REGULATIONS 
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports 
128.  The representative of Seychelles said that und er Seychelles' current export permit regime, 
no export taxes were levied.  He noted that export permits were issued free of charge and were 
therefore not used as a means to levy export taxes.  
- Export restrictions 129.  The representative of Seychelles said that currently Seychelles did not impose any export 
quotas.   
130.  The representative of Seychelles further said that although there was no export/business 
licence requirement, as exportation was considered to be a non-licensable activity, all goods 
destined for export were, however, subject to an export permit requirement.  These permits were 
issued by the Import and Export Division under the Ministry of Finance, Trade and Investment.  
He added that all natural and legal persons, expo rting either for commercial purposes or personal 
use, could be granted an export permit.  These permits were automatic, as long as the concerned 
good(s) did not contravene any domestic law or international conventions that Seychelles was a 
party to, and the concerned good(s) were not prohibited goods, for example, CITES products, 
endemic plants and animals without the relevant approval from the relevant authorities (i.e. SPS 
certificates).  In his view, this requirement faci litated the collection of statistical export data, 
ensured that goods met basic requirements, and und ermined the illegal export of prohibited and 
restricted goods.  With regard to the collection of  statistical data, he noted that the introduction of 
the updated ASYCUDA system and the online perm it system would reduce the number of goods 
requiring an export permit.  The export permit  was issued free of charge.  He added that 
Seychelles' export regime was being reviewed with a view to making it less trade restrictive.  
Draft revised export permit procedures would be  submitted to the Working Party for review.  WT/ACC/SPEC/SYC/5 
 
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  Seychelles' objective was to enforce a new, less trade restrictive export regime by the end of 
2013. 
131.  Asked to clarify whether the list of restricted and prohibited products in Tables 7(a) and 
7(b) only applied to imports or also to exports, the representative of Seychelles replied that this 
list applied to imports only, as currently all goods destined for exportation were subject to an export permit requirement. 
132.  In response to as specific question, he noted that in the case of plant or fish products, 
phytosanitary certificates would need to be presente d, prior to the issuance of an export permit.  
To obtain such a certificate, the Plant Protection Unit under the Ministry of Natural Resources 
would need to inspect the good(s).  If the good (s) contained no pests and other organisms, which 
could pose a potential danger to plant, animal and human life, a certificate was granted within 
24 hours.  The same procedure applied to the issu ance of fish certificates, the only difference 
being that the responsible agency was the Fish Inspection and Quality Control Unit (FIQCU).  
In practice, if phytosanitary requirements were met, a fish certificate was also issued within 24 hours.  He noted that currently fish certificates were granted for all fish products other than 
those included under HS 0301.9900 (pursuant to the Export of Fishery Products Act 1996, live fish, 
apart from live crustaceans, was not considered as a fishery product).  The above procedure 
applied to health certificates issued for non-commercial exports.  In the case of commercial 
exports, however, a different system applied to th e issuance of health certificates; the applicable 
fees were also different.  The fee for a plant certificate amounted to SR 60; and for a fish 
certificate to SR 50.  He added that certificates and export permits were not issued for each 
individual product, but per consignment.  While domestic manufacturers did not require 
phytosanitary and health certificates, they were subject to spot checks by the relevant authorities.  
In his view, the obligation to hold a certificate was a standard requirement imposed by most WTO 
Members.   
133.  Several Members expressed concerns regarding Seychelles' existing export regime and 
asked Seychelles to eliminate the export permit requirement for all exports by introducing a more 
selective programme in line with WTO rules.   
134.  The representative of Seychelles reaffirmed that Seychelles' export permit procedures 
were currently being reviewed with the aim of making them more effective and less burdensome 
on trade.  His Government aimed to enforce a new,  less trade restrictive export permit regime by 
the end of 2013.   
- Export subsidies 
135.  Some Members noted that Seychelles' Agriculture and Fisheries Incentives Act (AFIA) 2005 
provided for subsidies other than tariff exemptions that were contingent upon export performance 
or use of local materials, which appeared to meet the criteria of Article 3(a) of the WTO Agreement 
on Subsidies and Countervailing Measures (SCM) for prohibited export subsidies based on export WT/ACC/SPEC/SYC/5 
 
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  promotion.  According to this Act eligible persons included: fisheries exporters and exporters of 
agricultural products.   
136.  The representative of Seychelles replied that the incentives provided under the AFIA 2005 
were initially planned to be eliminated in 2012.  He noted, however, that following an internal 
review, it was assessed that these incentives were not contingent on export performance and were not inconsistent with Article 3(a) of the WTO Agreement on Subsidies and Countervailing Measures 
(SCM), and would, therefore, continue to apply (s ee also "Tariff rate quotas, tariff exemptions" and 
"Industrial policy, including subsidies"). 
137.  Some Members requested a commitment from Seychelles to eliminate all prohibited export 
subsidy programmes upon accession.  The representative of Seychelles confirmed that, from the 
date of accession, Seychelles would not provide any subsidies prohibited under the 
WTO Agreement on Subsidies and Countervailing Measures.  
C. INTERNAL POLICIES AFFECT ING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 138.  The representative of Seychelles said that a draft subsidy notification pursuant to 
Article 25 of the WTO Agreement on Subsidies and Countervailing Measures and Article XVI:1 of 
the GATT 1994 would be prepared, as part of th e ongoing review of Seychelles' tax regime.  
He further noted that Seychelles' investment regime was also being reviewed, including the 
incentives provided by the Government.  He said that the Working Party would be notified when these reform processes were completed. 
139.  The representative of Seychelles said that, previously, the Investment Promotion Act (IPA) 
1994 had provided for government support in three areas of economic activity (industry, tourism 
and agriculture) in the form of tax exemptions.  He took note that Members considered these as 
prohibited subsidies within the meaning of Ar ticle 3 of the WTO Agreement on Subsidies and 
Countervailing Duties.  He added that the IPA 1994 had been repealed and replaced by the 
Tourism (Incentives) Act (TIA) 2003 and the Agriculture and Fisheries Incentives Act (AFIA) 2005.  
These two Acts provided fiscal incentives on imported goods.  He noted that the incentives 
provided under the AFIA 2005 were initially planned to be eliminated in 2012.  However, following an internal review, it was decided that these incentives would be maintained, as they were not 
contingent on export performance, and were not inconsistent with Article 3(a) of the 
WTO Agreement on Subsidies and Countervailing Measures (SCM), and would, therefore, continue 
to apply under the AFIA 2005 (see "Tariff rate quotas, tariff exemptions" and "Export subsidies").  
He added that some of the benefits provided under the TIA 2003 and the AFIA 2005 would be 
transposed to: the VAT Act and its implementing regulations; and the amendments to the laws 
regulating business and income tax.   
140.  Asked to confirm that any benefits from programmes with export or local-content 
requirements under the TIA 2003 and the AFIA 2005 would be eliminated upon accession, the WT/ACC/SPEC/SYC/5 
 
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  representative of Seychelles replied that his Govern ment sought clarifications with regard to the 
meaning and scope of 'export or local-content requirements' .  
141.  The representative of Seychelles noted that currently there were no funds available to 
subsidize the industrial sector.  He further said that 99% of all businesses in the industrial sector 
consisted of small and medium enterprises (SME s) and micro-enterprises.  Initially, the 
Government had envisioned securing concessionary credit facilities from banks to assist these 
businesses.  However, due to the financial crisis, banks appeared more reluctant to lend money to 
such entities, as they were considered to be high-risk.  The Government of Seychelles was 
therefore seeking international and regional do nor support to assist these enterprises.  
The representative of Seychelles said that if any subsidies would be provided to the industrial 
sector in the future, such measures would be in compliance with the WTO Agreement on Subsidies 
and Countervailing Measures, including Article 3 of this Agreement.  
142.  With regard to Seychelles' Industrial Trade Zones (SITZ), the representative of Seychelles 
said that in order to obtain SITZ benefits, legal persons had to demonstrate that 80% of the goods were destined for export.  In the case of services  offered by operators in a SITZ, they needed to 
show that their clients were established mainly in foreign countries.  Asked to clarify how this 
provision was consistent with Article 3(a) of the WTO Agreement on Subsidies and Countervailing 
Measures, which prohibited benefits based on export performance, the representative of 
Seychelles replied that this provision did not provide SITZ operators with incentives based on 
export performance but rather incentives to produce goods destined for export.  He further added 
that, in his view, there was no violation of the principle of national treatment, since SITZ 
companies could sell only 20% of the goods they produced on the Seychelles' domestic market.  
He was, therefore, of the opinion that this prov ision was not in conflict with the WTO Agreement 
on Subsidies and Countervailing Measures, and Seychelles was therefore no longer considering 
amending its SITZ Act.  
143.  With regard to trade in fish, the representati ve of Seychelles said that fishermen engaged 
in artisanal fishing were not required to pay business tax (on profits) or trades tax (i.e. customs 
duty) on fuel.  However, boat owners, fish processo rs and exporters of fish products were liable to 
pay business tax.  He noted that the trades tax exemption on fuel was based on a flat rate per 
litre, consumed per trips.  He further said that Seychelles did not maintain, nor did it plan to 
introduce, subsidies tied to the production volume or  export volume of fish.  In his view, therefore, 
no existing or potential measures were in conflict with provisions of the WTO Agreement.  He said 
that, from the date of accession, Seychelles would only apply tariff measures and other measures, 
which were in conformity to WTO rules, in order to pursue policy goals in this sector.     
144.  Members requested Seychelles to undertake a commitment that all prohibited export 
subsidies would be eliminated from the date of accession.   WT/ACC/SPEC/SYC/5 
 
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  145.  The representative of Seychelles said that currently Seychelles did not have any export 
subsidies in place and that, from the date of acce ssion, Seychelles would not provide any subsidies 
prohibited under the WTO Agreement on Subsidies and Countervailing Measures.  
- Technical barriers to trade, standards and certification 
146.  The representative of Seychelles said that th e 2005 Seychelles Bureau of Standards (SBS) 
Act would be replaced by a new Act in 2012.  A draft had been prepared and was initially expected 
to be approved by the National Assembly in 2012.  This draft had been circulated to the Working 
Party.  The draft 2012 Act distinguished between tec hnical regulations and standards.  In his view, 
the regime had been strengthened significantly and processes had been brought into compliance 
with the requirements of the WTO TBT Agreem ent.  The draft SBS Act was currently being 
reviewed by the Attorney General's office and wa s expected to be submitted before the National 
Assembly by the end of September 2013. A checklis t of illustrative TBT issues is available in 
document WT/ACC/SYC/29.  TB T-relevant legislation is enumerated in Table 9.  
147.  The representative of Seychelles said that currently, the Seychelles Bureau of Standards 
provided a selected number of standardization and conformity assessment services to industries 
and authorities.  The conformity assessment servic es consisted of the following: sampling; testing; 
calibration; inspection; certification; supplier's declaration of conformity; mutual recognition of 
results; and making appropriate use of international standards for sampling. 
148.  Some Members raised concerns regarding the non-compliance of Seychelles' regulations 
with the WTO TBT Agreement (i.e. the current regulations did not provide for a non-discriminatory 
and cost-based fee structure).  In response, the re presentative of Seychelles said that Seychelles 
had re-drafted technical regulations to incorporate them into the new draft SBS Act to ensure 
compliance with the WTO TBT Agreement.  The draf t SBS Act also contained provisions authorising 
the SBS to develop regulations.  He added that the new Act also took account of the fee structure.  
While cost-based fees had not yet been stipulated in a regulation, they were already available in 
various documents, such as brochures and pamphl ets, and would also be listed on the new SBS 
website.  He added that non-discriminatory rules relating to the treatment of locally produced 
versus imported products would be incorporated into the SBS "Mandatory Standards Regulation", 
which was still being drafted.  
149.  The representative of Seychelles noted that Seychelles had benefitted from technical 
assistance provided by the ACP-MTS programme.  He noted, however, that Seychelles would 
continue to require technical assistance to introduce standards, technical regulations and conformity assessment procedures to ensure full compliance with the WTO TBT Agreement. 
150.  The representative of Seychelles said that CODEX Alimentarius (FAO and WHO), 
International Organization for Standardization (ISO) and the International Electro-technical 
Commission (IEC) standards were being applied.  He added that the SBS pursued a policy of 
adopting international standards, as adopted by : the ISO; the IEC; the Codex Alimentarius; the WT/ACC/SPEC/SYC/5 
 
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  International Telecommunication Union (ITU); the Office International des Epizooties (OIE); the 
International Plants Protection Convention (IPPC); the International Organization for Legal 
Metrology (OIML); the International Bureau for We ights and Measures (BIPM); the United Nations 
(UN/ECE); the American National Standards Institute (ANSI); American Society for Testing and 
Materials (ASTM); National Institute for Standard s and Technology (NIST); the Association for the 
Advancement of Medical Instrumentation; the European Committee for Standardization (CEN); 
as well as those that were harmonized at th e regional level, i.e. the SADC and COMESA.  
He further added that non-discriminatory conformity assessment provisions, in addition to mutual 
recognition agreements, in order to ensure consistency with technical regulations, were available.  
The SBS applied the conformity assessment procedur es, guides and standards, as adopted by the 
ISO Committee on Conformity Assessment (ISO C ASCO).  The SBS, therefore, recognized all 
conformity assessment service providers accredited in accordance with the international standards 
adopted by ISO CASCO.  
151.  With regard to transparency, the representative of Seychelles said that all standards were 
published in the national newspaper and on the SBS website (www.seychelles.net/sbsorg).  
Interested parties were allowed 60 days to submit comments, pursuant to the Code of Good 
Practice for Review and Comments by Stakeholders.  He added that conformity assessment 
procedures were available in existing regulations.  
152.  The representative of Seychelles said that the Seychellois TBT Enquiry Point was fully 
operational and could be contacted at: 
Address: Ministry of Finance, Trade and Investment   
  T r a d e  D i v i s i o n  
  P.O. Box 313, Victoria, Mahe, Seychelles 
Tel No.:  (+248) 382000 Fax No.:  (+248) 225791 
E-mail:  enquirywto@finance.gov.sc  
Website:  Not available  
- Sanitary and phytosanitary measures 
153.  Some Members noted that Seychelles' SPS legislation did not appear to specify that 
regulations needed to be based on scientific evidence, nor did the legislation provide for 
non-discrimination, as required by the WTO SPS Agreement.   
154.  The representative of Seychelles said that Seychelles was in the process of revising 
legislation in the area of sanitary and phytosanit ary (SPS) measures.  He noted that the review of 
SPS-related legislation had been assisted by the ACP-MTS programme and the Biosecurity Project 
funded by the GEF and implemented by the GOS and UNDP.  Based on the review, Seychelles had 
drafted a comprehensive Animal and Plant Biosecurity Bill that was currently before the Attorney 
General's Office.  This enabling law would provide the legal basis for governing all aspects of 
animal and plant health, except for animal welfare and veterinary drugs.  In his view, this Bill was 
compliant with the SPS Agreement and consistent with the requirements of the International Plant WT/ACC/SPEC/SYC/5 
 
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  Protection Convention (IPPC) and the World Organisation for Animal Health (OIE).  Annex C 
provisions and trade facilitation matters were also covered under this Bill.  However, this Bill did 
not cover matters related to human health and food safety, except for those falling within the 
scope of the IPPC or the OIE (e.g. zoonosis).  Up on enactment of this Bill, the Animals (Diseases 
and Imports) Act (1981) and the Plant Protection Act (1996) would be repealed.  The statutory instruments under these Acts were being reviewed and amended accordingly and three new 
regulations would be drafted to complement the new Bill - the Animal Biosecurity Regulations, the 
Plant Biosecurity Regulations, and the Invasive Alien Species Biosecurity Regulations.  The Animal 
Biosecurity Regulations and the Plant Biosecurity Regulations were expected to be finalized by 
September 2013.  The Invasive Alien Species Biosecurity Regulations were pending review of 
existing policies and laws in related areas.  This review process would be undertaken by the 
Government of Seychelles, with the support of UN DP and the Global Environment Facility (GEF).  
He added that plants and plant products, as well as animals and animal products, would be subject 
to import licence requirements, based on risk as sessment in line with IPPC and OIE standards, 
under the new Animal and Plant Biosecurity Bill.  The application forms for such an import licence 
were contained in Schedule 1 of the draft Animal and Plant Biosecurity (Plant) Regulations (2012).  
The relevant requirements developed under the new Animal and Plant Biosecurity Act would be 
aligned with the Customs Management Act 2011.  The new Animal and Plant Biosecurity Act was 
expected to be enacted by May 2013.  He added that drafts of these legislative pieces had been 
circulated to the Working Party for comments.  The statutory instruments linked to these drafts, 
including: the Animal Biosecurity Regulations; the Plan Biosecurity Regulations; and others would 
be submitted to the Working Party, as they became available.  Operational manuals and work 
instructions for officers in the inspection servic e of the SAA had been completed.  Other relevant 
legislation in this area included the Quarantine Act; the Seychelles Bureau of Standards 
(Amendment) Act 2009; and the Agricultural and Fisheries (Incentives) Act (AFIA) 2005.   
He added that the following legislation was still being amended: the Food Act 1990 (to ensure 
compliance with the Codex Alimentarius); the Fisheries Act 1987, which regulated fishing 
activities; and the Export of Fishery Products Act 1996.  A checklist of illustrative SPS issues is 
available in document WT/ACC/SYC/24/Rev.1.  
155.  The representative of Seychelles said that the Food Act was still under review.  The Act 
was expected to be implemented in October 2013.  Seychelles was seeking the assistance from the 
World Health Organization (WHO) to complete the review and finalize the drafting of the Act.  
In order to meet the set October timeline, the Ministry of Health was also reviewing the option of 
hiring a local consultant to complete the review and drafting of the Food Act.  One of the main areas of focus of the revised Food Act would be: food importation, e.g., temperature control, 
labelling, enforcement and penalties.  
156.  The representative of Seychelles said that his Government planned to complete the 
legislative review and amendment process to ensu re full compliance with WTO provisions on the 
application of SPS regulations to trade, before the date of accession. WT/ACC/SPEC/SYC/5 
 
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  157.  The representative of Seychelles further said that over the past years, Seychelles had 
adopted a number of international guidelines and standards, such as international agricultural 
trading norms, measures and standards, as promoted by the IPPC; the Codex Alimentarius; and 
the OIE.  He further added that Seychelles was a member of the Codex Alimentarius, the IPPC and 
the OIE.  In his opinion, many national standa rds were based on those provided by the Codex 
Alimentarius, the Food and Agriculture Organization (FAO) and the World Health Organization 
(WHO).   
158.  Seychelles was also a member of a number of regional economic groupings 
(see "Trade Agreements"), as well as several specialized regional organisations, most notably the 
Indian Ocean Tuna Commission (IOTC).  In his view, participation in regional and international 
organisations, and regional economic groupings had promoted national efforts to ensure 
compliance with the WTO SPS Agreement through targeted technical assistance programmes, 
capacity-building, and the harmonization of national legislat ion and standards. 
159.  Asked to provide further information on the measures that Seychelles had taken to 
introduce rules and regulations to implement a risk assessment program, as required by the 
SPS Agreement, the representative of Seychelles said that, in an effort to improve the governance 
and transparency mechanisms in the area of Biosecurity (sanitary and phytosanitary), his 
Government had established a National Biosecurity Committee (NBC) and the National SPS 
Committee, as a sub-committee of the NBC.  The Seychelles Agricultural Agency was the 
Secretariat to these Committees, and would serve as National SPS Enquiry Point, while the 
Ministry for Natural Resources would serve as National Notification Authority.  At present, draft risk 
assessment reports were circulated to technical specialists within the NBC before import licence 
requirements were finalised and import licenses granted.   
160.  The representative of Seychelles added that the Seychellois SPS Enquiry Point was fully 
operational and could be contacted at: 
Address: Seychelles Agricultural Agency   
P.O. Box 166, Victoria, Mahe, Seychelles 
Tel No.:  (+248) 4611478 Fax No.:  - 
E-mail:  seypro@seychelles.net  
Website:  In preparation. 
161.  The representative of Seychelles said that Seychelles continued to face difficulties in the 
SPS area due to capacity constraints.  For instance , in the area of risk assessment, officials needed 
to be trained in: documenting procedures relating to risk assessment techniques developed and 
prescribed by international organizations; disease areas and non-disease areas; and regional 
ecological and environmental conditions.  While Seychelles had benefited from an ACP-MTS 
programme in the last quarter of 2010, as well as various other projects funded by the FAO, IAEA, 
IAPSC, AU-IBAR, UNDP, WHO, EU, USAID, COMESA,  and SADC, further technical assistance would 
be required in this area. WT/ACC/SPEC/SYC/5 
 
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  - Trade-related investment measures 
162.  The representative of Seychelles stated that Seychelles did not maintain any prohibited 
trade-related investment measures. 
163.  The representative of Seychelles said that there were no investment incentives contingent 
upon the purchase or use of local materials by investors.  Asked whether this was also the case 
with the benefits provided to firms investing in the Seychelles International Trade Zones (SITZ), 
he confirmed that incentives provided in the SITZ  were not contingent upon purchase or use of 
local materials by the investing firm.   
- State-trading entities 
164.  The representative of Seychelles provided a completed questionnaire on State-trading 
enterprises in document WT/ACC/SYC/13.  He was of the view that only one State-trading 
enterprise existed in Seychelles at present - the Indian Ocean Tuna (Ltd).  He further said that the 
Indian Ocean Tuna (Ltd.) operated on the basis of commercial considerations and in line with the 
non-discriminatory principle of the GATT 1994.  The Public Enterprise Monitoring Division (PEMD) 
within the Ministry of Finance, Trade and Investment  was in charge of monitoring the activities of 
STEs, and in particular, their annual performances.  
165.  In response to a specific question, the repr esentative of Seychelles noted that, as of 
January 2010, the Seychelles Petroleum Company (S EYPEC) no longer held exclusive rights to 
import and distribute petroleum and petroleum products (see also "State Ownership and Privatization"). 
- Free zones, special economic areas 
166.  The representative of Seychelles said that the Seychelles International Trade Zone (SITZ) 
had been introduced in 1995 in accordance with the International Trade Zone Act 1995 (SITZ Act).  
Activities inside the SITZ were governed by the Seychelles International Business Authority 
(SIBA), which was responsible for issuing licenses for incoming companies.  Licenses were issued 
for the following commercial activities: assembling; processing; redistribution; export of services; 
telecommunications; and manufacturing.  Although retail was not permitted in the SITZ, the SIBA 
could permit it in special circumstances and on a limited basis.  Licenses for operating in the SITZ 
were generally granted for one year and could be extended upon review of the company's 
economic activity and benefits generated during the one-year period.  The other variables 
considered in such a review, were:  the company's compliance with the requirements of the SITZ 
Act; the volume of production or business generated by the licensee; the financial position; and 
the plans for the future.  He added that SIBA was in the process of reviewing legislation in this 
area.  
167.  Asked to clarify whether the Government of Seychelles could renegotiate contracts granted 
to SITZ companies on an annual basis, the representative of Seychelles replied that his WT/ACC/SPEC/SYC/5 
 
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  Government did not sign contracts with SITZ operat ors, but that the SIBA issued licenses to SITZ 
operators.     
168.  The representative of Seychelles further noted that natural or legal persons investing or 
operating in the SITZ, benefited from the co ncessions and exemptions provided under the 
Schedule of the SITZ Act, which included, inter alia , non-application of the Business Tax Act, the 
Trades Tax Act, the Stamp Duty Act, the Employment Act and the Control of Rent and Tenancy 
Agreements Act.  In order to be granted SITZ benefits, SITZ operators were asked to demonstrate 
that 80% of the goods were destined for export.  In the case of services, SITZ operators were 
required to provide evidence that their clients were established mainly abroad.    
169.  Asked to provide further information on the concessions and privileges offered to SITZ 
companies, the representative of Seychelles said that SITZ companies benefited from:  
- an exemption from the tax on business profits and dividends; 
- an exemption from the import duty and GST on capital equipment (except for motor 
vehicles used by operators or their employees - a Minister could grant exemption from the 
payment of trades tax and GST on the importation of motor vehicles only under special circumstances), raw materials, office furniture and equipment; 
- an exemption from the trades tax and GST on intermediate and final products; 
- an exemption from social security contributions for employers; - an exemption from the work permit requirement for foreign workers; and 
- an exemption from the withholding tax.  
170.  In response to concerns raised by Members, the representative of Seychelles 
acknowledged that the benefits granted within the SITZ could be considered prohibited subsidies 
within the meaning of Article 3 of the WTO Agre ement on Subsidies and Countervailing Measures.  
He noted, however, that pursuant to the SITZ Act 1995, the SITZ was considered "ex-territorial", 
thus "not within the domestic economy" of Seychelle s.  Therefore, there was no obligation to apply 
WTO rules within the SITZ, as not all of Seychelles' legislation applied within the Zone.   
171.  Some Members raised further concerns on the consistency of this provision with 
Article 3(a) of the WTO Agreement on Subsidies and Countervailing Measures, which prohibited benefits based on export performance.  The repr esentative of Seychelles took note of Members' 
concerns and added that relevant provisions would be reviewed and revised to bring them into 
conformity with the requirements of the WT O Agreement on Subsidies and Countervailing 
Measures (see also "Export subsidies").  
172.  With regard to the customs procedure governing imports into the SITZ, exports to third 
countries, and sales into the rest of Seychelles, the representative of Seychelles said that 
(i) companies importing into the SITZ had to lodge with customs a Bill of Entry approved by SIBA, 
allowing the customs officer to verify the goods and certify that these were destined for SITZ use 
and therefore not subject to taxes; (ii) SITZ comp anies would submit a SIBA-approved Bill of Entry 
for Export at customs, which allowed the goods to be certified as exports from the SITZ and 
released for exportation; and (iii) SITZ companies could sell only 20% of the goods they produced 
on the Seychelles' domestic market where the goods were subject to all normal taxes and tariffs.  WT/ACC/SPEC/SYC/5 
 
- 40 - 
 
  In cases where the goods were considered as restricted goods, as listed in Table 7(b), the 
companies would be required to apply for an import licence (referred to as "import permit" under 
national legislation) like any other company.  
173.  Asked to provide further information on the specific requirements described in the previous 
paragraph, the representative of Seychelles said that, for exports to other countries, the Bill of Entry for Export had to be presented in three sets  and had to be accompanied by an Airway Bill, 
Packing List, Delivery Order, Bill of Lading (if for shipment), and an invoice.  No export permit was 
required and no export taxes were levied.  For sales to other firms within the SITZ, a Bill of 
Transfer prepared in two sets with an enclosed list of goods had to be submitted to the SIBA for 
approval.  For sales into the rest of Seychelles (i.e. domestic sale), a SITZ operator had to seek 
formal authorization from the SIBA, who would seek permission from the Ministry of Finance, 
Trade and Investment.  Once approved by the SIBA, customs duties were levied on the good(s) 
and the good(s) were allowed to enter the domestic market.  
174.  The representative of Seychelles said that, from the date of accession, Seychelles would 
apply the provisions of the WTO Agreements in  the SITZs, including but not limited to the 
WTO Agreements on TRIPS, SPS, TBT, TRIMs, Subsidies, and the GATT 1994.   
- Government procurement 
175.  The representative of Seychelles said that the Public Procurement Act 2008 covered public 
procuring entities at all administrative levels.  He further noted that the 2008 Act defined 
procurement as an "acquisition by purchase, lease, tenancy, hire purchase, licence, franchise or by 
any other contractual means of any types of works, assets services or goods including livestock or 
any combination thereof".  He added that all State-funded construction contracts were subject to 
this Act.  However, in cases where the project was funded by a multilateral or bilateral donor, the 
project would not be subject to the Regulations.  He further said that foreign firms bid for 
construction contracts pursuant to the same terms and conditions as domestic firms.  He noted 
that Seychelles did not have any plans to change its regime in order to favour domestic bidders.   
Procurement contracts of value exceeding SR 150,000 were subject to the scrutiny of procurement 
committees or the National Tender Board.  This, in his view, ensured that the bidding procedures 
were open and transparent.  In response to a specific question, he said that the Public 
Procurement Act 2008 would be revised so that its provisions applied to procurement by 
Governmental Agencies regarding products purchased for governmental purposes and not for 
commercial resale.  
176.  Asked to clarify what the reference to "other methods of procurement", i.e., methods other 
than open tendering, the representative of Seyc helles said that this referred to: limited bidding; 
direct bidding; emergency procurement; and to the procurement procedures that had to be 
followed, as prescribed by donor agencies su ch as the UNDP; the World Bank; the FAO; and 
the EU. WT/ACC/SPEC/SYC/5 
 
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  177.  With regard to transparency, the representati ve of Seychelles stated that the Public 
Procurement Act 2008 provided for: the publicatio n of notices; the notification of winning and 
losing bids; and the regular publication of awarded tenders in local newspapers.  
178.  Pursuant to the Public Procurement Act, a Re view Panel had been established. The Panel 
consisted of one Chairperson; one representati ve of the Attorney General's Chambers; one 
representative of the Fair Trading Commission; and one representative of a non-governmental 
consumer welfare organisation.  He further noted that this Review Panel was independent from the 
procuring entities and the National Tender Board. 
179.  In response to a specific question, the representative of Seychelles noted that, under the 
Public Procurement Act 2008, purchases by Air Seychelles Ltd. were considered to be part of 
government procurement.  Given the nature of the operation of this company, it followed all the 
procedures set out in the 2008 Act.  However, unlike other entities, instead of the National Tender 
Board, it was the Board of Directors that approved tenders in this sector, due to the specific nature 
of the products.   
180.  The representative of Seychelles said that within five years from the date of accession, 
Seychelles would initiate negotiations to accede to the WTO Agreement on Government 
Procurement. 
181.  Some Members raised concerns with regard to Seychelles' request for a five-year transition 
period, as foreign firms were already eligible to bi d for construction contracts pursuant to the same 
terms and conditions as domestic firms, and other aspects of the Government Procurement Act 
also appeared to be already consistent with the WTO Agreement on Government Procurement.  
These Members requested Seychelles to initiate such negotiations no later than one year from the 
date of accession.   
182.  In response, the representative of Seychelles said that his Government would undertake a 
commitment in this area similar to that undertaken in other WTO accession processes. 
- Transit 
183.  The representative of Seychelles said that goods could transit through the territory of 
Seychelles.   Goods in transit were governed by provisions under Sections 94 to 97 of the Customs 
Management Act 2011. 
- Agricultural policies 
 (a) Imports 
184.  The representative of Seychelles said that a number of agricultural products, were 
currently VAT-exempt (see the list of VAT exemptions, as contained in the draft Value Added Tax 
(Amendment of Schedules) Regulations 2013).  Ex cise taxes were levied on alcoholic beverages 
and spirits, and tobacco products.   WT/ACC/SPEC/SYC/5 
 
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  185.  In response to a specific question, the representative of Seychelles said that Seychelles did 
not have a State import monopoly on critical agricultural imports "support" for its agricultural 
sector. 
(b) Exports  
186.  Some Members noted that Seychelles would be expected to eliminate all export subsidy 
programmes in agriculture from the date of accession.   
187.  The representative of Seychelles said that his Government had taken several measures to 
attract capital investments in the agriculture and fisheries sectors in order to reduce Seychelles' 
dependency on tourism.  Previously, pursuant to  the Agriculture and Fisheries Incentives (AFIA) 
Act 2005, if certain criteria were met, concession s were provided to registered farmers, farming 
entities (companies), agricultural processors an d agricultural exporters by exempting them from: 
the business tax; social security contributions; the Gainful Occupation Permit (GOP) requirement; and the trades tax.  He noted that Seychelles had undertaken a comprehensive review of all 
incentives provided in the fisheries and agriculture sectors.  Based on the outcomes of this review, 
his Government decided that the incentives provided under the Agriculture and Fisheries 
Incentives Act (AFIA) 2005, would continue to apply (see also "Tariff rate quotas, tariff 
exemptions", "Export subsidies" and "Industrial policy, including subsidies"). 
(c) Internal policies  
188.  The representative of Seychelles provided information on domestic support in the 
agricultural sector in the format of document WT/ACC/4 for the period 2008 to 2010 in document 
WT/ACC/SPEC/SYC/4 of 10 October 2011.  He added that Seychelles was in the process of 
submitting updated information for the reference period 2010-2012. 
189.  The representative of Seychelles said that the Agriculture Agency Act 2009 provided the 
right for the Government to act as a service provider and facilitator to the farming community.  
The Agency held the mandate for four directorates, namely: Agricultural Land and Project 
Management; Crop and Livestock Development Support; Crop and Livestock Health Services; and 
Corporate Services.  The main functions of the Agency were to:  
- Enhance national food security without compromising human health and the environment; 
- Ensure the enforcement of established agricultural regulatory mechanisms; 
- Facilitate the agricultural sector by providing technical services; 
- Facilitate formal and informal training of food-producing entrepreneurs and technical  personnel; 
- Facilitate the maximization of local production  of broiler poultry meat, table eggs and pork 
as well as valorise other livestock types inclusive of small ruminants; 
- Facilitate the maximization of local production of arable crops which were required for local  consumption and in which there were comparative advantages; and 
- Assist with the stocking of adequate amounts of quality agricultural inputs and supplies to 
 meet the requirements of agricultural activities. 
190.  Asked to provide information on the specific trade measures that were applied (or 
considered) by Seychelles under the Food Security Strategy (FSS) 2008-2011 and the Agricultural WT/ACC/SPEC/SYC/5 
 
- 43 - 
 
  Development Strategy 2007-2011, the representative of Seychelles said that the primary objective 
of the agricultural policy was to increase local food security, which would result in reducing 
Seychelles' dependence on food imports and increasing the contribution of agriculture to GDP 
through increased employment, farm income and local economic activity related to marketing of 
agricultural products.  
191.  The representative of Seychelles said that the guiding document for the period 2008-2011 
for Seychelles' agricultural development plan was the Food Security Strategy 2008-2011.  The 
Food Security Strategy 2008-2011 focused on five  key areas: agricultural land; agricultural 
infrastructure; agricultural requisites; agricultural policy and institutional support; and capacity-
building.  For the five-year period (2007-2011), th e Government assumed a ro le as facilitator in 
the agricultural sector - including through a number of operational service sections and evaluation 
farms within the Ministry responsible for agriculture - with a view to providing the necessary 
services and generating technological information fo r the benefit of food producers.  In his view, 
this approach facilitated the enhancement of Seychelles' domestic crop and animal production, in turn promoting Seychelles' food security objectives .  He noted that a new five-year food security 
strategy would be developed.  
- Trade in civil aircraft 
192.  Some Members asked whether Air Seychelles Ltd held exclusive rights to:  (i) provide air 
passenger transport services on inter-island routes within Seychelles and international routes; and 
(ii) handle international air cargo clearing and forwarding, and passenger handling services at 
Seychelles International Airport.   
193.  The representative of Seychelles replied that Air Seychelles Ltd held no exclusive rights to 
provide air passenger transport services on international routes.  
194.  In response to a specific question, the representative of Seychelles further noted that no 
tariff rates were imposed on imports of civil aircra ft and parts.  Therefore, there were no charges 
of which Air Seychelles Ltd would need to be exempted. 
195.  The representative of Seychelles confirmed that, within five years from the date of 
accession, Seychelles would initiate negotiations to accede to the WTO Agreement on Trade in Civil 
Aircraft.   
- Textiles regime  
196.  The representative of Seychelles said that Seychelles did not have any special measures 
regarding trade in textiles.   WT/ACC/SPEC/SYC/5 
 
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  V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL 
- Industrial property protection 
197.  The representative of Seychelles said that Seychelles' legislation in the area of intellectual 
property included the Copyrights Act 1984, th e Trades Mark Decree 1977 and the Patents Act 
1901.  He noted that Seychelles was reviewing Seyche lles' intellectual property legislation in order 
to ensure full compliance with the provisions contained in the WTO Agreement on Trade-related 
Aspects of Intellectual Property Rights (TRIPS Agreement).  To this end, his Government had 
signed a Memorandum of Understanding (MOU) with  the World Intellectual Property Organization 
(WIPO) on 23 November 2010 regarding the im plementation of the Intellectual Property 
Development Plan (IPDP).  The IPDP was aimed at facilitating institutional and legislative reforms 
in the area of intellectual property rights to br ing Seychelles' existing Intellectual Property regime 
into conformity with WTO requirements.  The Government had begun taking action in three of the 
seven action areas identified in the IPDP - (i) strengthening of the policy framework through the 
creation of a dedicated Intellectual Property Taskfo rce, as well as through the establishment of a 
Creative Industry Policy and the development of a Music Industry Strategy; (ii) strengthening the 
legal framework through the development of new le gislation on copyright (draft Copyrights Act 
submitted to Working Party, adoption expected  by the end of November 2013), geographical 
indications and industrial design and plant variet ies protection, as well as through the amendment 
of legislation dealing with patents and trademarks; and (iii) strengthening the institutional 
framework through the establishment of a centralized  Intellectual Property Office.  He added that a 
National Intellectual Property Rights Policy; a draft law for the establishment of a centralized 
Intellectual Property Office; and a draft Industrial Property Act had been drafted.  When adopted, 
the Industrial Property Act would repeal and repl ace the Trade Marks Decree and the Patents Act, 
and would provide for the protection and use of patents, trademarks, geographical indications, 
utility models, layout designs and integrated circuits.  As with other draft legislation, these laws would be submitted to the Working Party when the national review would be completed.  
Information on the implementation of the TRIPS Agreement is provided in document 
WT/ACC/SYC/16.  
198.  Several Members requested Seychelles to undertake a commitment that, from the date of 
accession, Seychelles would fully implement the TRIPS Agreement, without recourse to any 
transitional arrangements. 
199.  In response, the representative of Seyche lles said that his Government was working 
towards the objective of completing the reform pr ocess of Seychelles' intellectual property regime 
with a view to ensuring full compliance with the TRIPS Agreement from the date of accession (for more information, see document WT/ACC/SYC/16).  WT/ACC/SPEC/SYC/5 
 
- 45 - 
 
  - Responsible agencies for policy formulation and implementation 
200.  The representative of Seychelles said that the Ministry of Finance, Trade and Investment, 
in conjunction with the Office of the Registrar General, was responsible for the regulation and 
protection of industrial property rights in Seyche lles.  He added that the Ministry of Tourism and 
Culture was responsible for registering copyrights associated with literary works, musical works, 
artistic works, performances of literary or musical works, films, sound recordings and broadcasts.  
He further noted that Seychelles planned the estab lishment of an Intellectual Property Office to 
promote and simplify the registration of patents, trademarks and copyrights.  This IP office would 
a l s o  b e  i n  c h a r g e  o f  a n  e f f e c t i v e ,  u n i f o r m  a p p r o a c h  t o  i n t e l l e c t u a l  p r o p e r t y  m a n a g e m e n t  a n d  
development.  A joint taskforce was envisaged to be formed by:  the police; customs authorities; 
and the IP office in order to provide fo r a more effective enforcement regime.   
- Participation in international in tellectual property agreements 
201.  The representative of Seychelles said that Seychelles had become a member of the World 
Intellectual Property Organization (WIPO) on 16 Ma rch 2000.  He added that Seychelles was also a 
signatory to the Paris Convention for the Protection of Industrial Property and the Patent 
Cooperation Treaty (PCT).  He indicated that although his Government was not yet a signatory to 
any other intellectual property conventions or agreements, Seychelles would, in accordance with 
the IPDP, also accede to the Madrid Agreement conc erning the International Registration of Marks; 
the Hague Agreement concerning the International Deposit of Industrial Designs; and the Berne Convention for the Protection of Literary and Arti stic Works.  He noted that Seychelles aimed to 
accede to the Berne Convention upon accession to the WTO. 
- Application of national and MFN treatment to foreign nationals 
202.  The representative of Seychelles said that Seychelles provided national treatment to all 
foreign nationals.  He added that Seychelles generally did not extend advantages, favours, 
privileges or immunities to selected countries  without extending the same treatment to other 
countries.  He further noted any legislation to be enacted in the area of intellectual property rights would comply with the MFN and national treatment principles as provided for in the WTO 
Agreement.  
- Fees and taxes 
203.  The representative of Seychelles said that currently no taxes were being applied.  Fees are 
listed in Tables 10 and 11 of Annex 2.   
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE 
ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS 
- Copyright and related rights 204.  The representative of Seychelles said that copyright and related rights were regulated 
under the Copyright Act 1984.  According to Se ction 3 of the Copyright Act (Chapter 51), a WT/ACC/SPEC/SYC/5 
 
- 46 - 
 
  copyright was the protection of an eligible work by an exclusive right conferred to the author or 
another person for a term of 25 years from the firs t publication or from wh en the event took place 
(Sections 8 and 9) in Seychelles or elsewhere, on  all or any part of the copying, reproduction, 
communication to the public or broadcasting of the Work.  Eligible works included:  literary works; 
musical works; artistic works; performance of literary or musical works; films; sound recordings; and broadcasts. 
205.  In response to a specific question, the representative of Seychelles said that the draft 
copyright act provided for the protection of computer programs (whether in source or object 
code); and compilations of data (whether in machine readable or other forms and, which by 
reason of selection or/and management of thei r contents, constitute intellectual creation). 
206.  Several Members noted that the Act appeared to establish a registration requirement, 
which would be inconsistent with Article 5(2) of the Berne Convention and the TRIPS Agreement.  
In response, the representative of Seychelles confirmed that the new copyright law would 
eliminate registration requirements.  He noted, ho wever, that currently a person had to register 
the work or creation with the Ministry for Culture.   If the application was satisfactory, the applicant 
was registered as the registered owner of the copy right in the Copyright Register.  He added that 
there were no provisions for compulsory licensing contained in the Copyright Act.   
207.   The representative of Seychelles noted that, since 1997, no new legislation relating to 
intellectual property rights had been prepared and submitted to the Seychelles National Assembly 
for approval.  He added, however, that his Government planned to amend or repeal and replace 
existing Acts, in order to ensure full compliance with the provisions stipulated in the TRIPS 
Agreement.  He noted that this process was curre ntly underway as part of the implementation of 
the IPDP with the assistance of WIPO.  At presen t, a new draft Copyrights Act was being reviewed 
by the Attorney General's office; it was expect ed to be adopted by the end of November 2013. 
The draft law had been submitted to the Working Party for review. 
208.  Some Members noted that the Copyright Act 1984 appeared to provide for a 25-year term 
of protection of works from its first publication.  The minimum term of protection required by the 
Berne Convention for the Protection of Literary and Artistic Works (Article 7) and the 
TRIPS Agreement (Article 9) was, however, the lifetime of the author plus 50 years.  
These Members asked Seychelles to take account of this requirement in the process of amending 
and redrafting its IP legislation.  
209.  In response to a specific question, the representative of Seychelles said that Article 18 of 
the Berne Convention was incorporated in the Seychelles' domestic law.  He noted, however, that 
Seychelles was not yet a signatory to the Convention.  
210.  The representative of Seychelles said that, in his view, the draft copyright law was in 
compliance with the requirements of the TRIPS Agreement. WT/ACC/SPEC/SYC/5 
 
- 47 - 
 
  - Trademarks, including service marks 
211.  The representative of Seychelles said that th e protection of trademarks was governed by 
the Trade Marks Decree 1977.  Any person claiming to be the owner of a trademark could submit a 
registration application to the Registrar of Trade Marks.  The term of protection for a trademark 
was seven years and could be renewed.  It grante d the trademark owner the exclusive right to use 
the trademark in relation to any goods or services.   
212.  The representative of Seychelles noted that the Trade Mark Decree 1977 was also being 
reviewed as part of the IPDP.  He indicated that a new Act was being drafted in order to bring 
Seychelles' legislation in line with the requiremen ts of the TRIPS Agreement.  He noted that this 
would also take account of the protection of well-known marks.  He further noted that relevant 
provisions would be contained in the new industrial properties act.  The draft act would be 
submitted to the Working Party. 
- Geographical indications, including appellations of origin 
213.  The representative of Seychelles said that there was currently no protection provided for 
geographical indications.  He noted, however, that relevant provisions had been incorporated into 
the draft Industrial Property Bill, which had b een submitted to the Working Party for review.  
- Industrial designs 
214.  The representative of Seychelles said that there was currently no protection provided for 
industrial designs. He added, however, that rele vant provisions had been incorporated into the 
draft Industrial Property Bill, which had been  submitted to the Working Party for review. 
- Patents 
215.  The representative said that protection of pa tents was governed by the Patents Act 1901.  
Under the Patents Act 1901 (Chapter 156), the Registrar of Patents was responsible for the 
registration of patents.  According to Section 4 of this Act, any person - whether a citizen of 
Seychelles or not - could file an application for a patent.  The right to an invention was confirmed 
by a patent which certified the ownership, priori ty and exclusive right of the patentee to use 
his/her invention.  Pursuant to the 1901 Act, patents for inventions were valid for 14 years from 
the date the application was received by the Regist rar of Patents.  He noted, however, that based 
on a petition undertaken by the patentee at least six months before the expiration of the patent, 
the President could extend his/her patent for another term of seven years, or 14 years in 
exceptional cases. 
216.  The representative of Seychelles noted that the Patents Act 1901 was being reviewed, as 
part of the implementation of the Intellectual Pr operty Development Plan, with the assistance of 
WIPO.  He confirmed that new draft legislation would be submitted to the Working Party, as it 
became available.  WT/ACC/SPEC/SYC/5 
 
- 48 - 
 
  217.  In response to a specific question, the representative of Seychelles said that between 2000 
and 2013, 123 patents had been issued under the Patents Act 1901.  He reaffirmed that patent 
rights had been incorporated into the draft indu strial properties act and that a copy would be 
submitted to the Working Party.  He added that his Government expected that the new legislation 
providing for patent rights would be enacted by the end of 2013.  
- Plant variety protection 
218.  The representative of Seychelles said that there was currently no protection provided for 
plant varieties.  He noted, however, that relevant  provisions were being drafted, as part of the 
IPDP, with the assistance of WIPO.  He added th at Seychelles was considering becoming a member 
of International Union for the Protection of New Varieties of Plants (UPOV), and adopting a plant 
variety protection law that was in conformity with UPOV.  The draft plant variety protection 
legislation would be submitted to  the Working Party for review.  
- Layout designs of integrated circuits 
219.  The representative of Seychelles said that, at present, protection was not extended to 
layout designs and integrated circuits.  He adde d, however, that relevant provisions had been 
incorporated into the draft Industrial Property Bi ll, which had been submitted to the Working Party 
for review. 
- Requirements on undisclosed information,  including trade secrets and test data 
220.  The representative of Seychelles said that Seychelles' current legislation contained no 
provisions on requirements on undisclosed information, including trade secrets and test data, 
including in the context of pharmaceutical and agricultural chemical patents.  He noted, however, 
that relevant provisions had been incorporated into the draft Industrial Property Bill, which had 
been submitted to the Working Party for review. 
- MEASURES TO CONTROL ABUSE OF  INTELLECTUAL PROPERTY RIGHTS 
221.  The representative of Seychelles said that Seychelles had no specific intellectual property 
rights legislation regarding the control of potential abuse of intellectual property rights.  He added, 
however, that relevant provisions regarding the control of potential abuse of intellectual property 
rights had been incorporated into the new Copyrigh t Bill and the draft Industrial Property Bill.  
The draft legislation had been submi tted to the Working Party for review. 
- ENFORCEMENT 
- Civil judicial procedures and remedies 222.  The representative of Seychelles said that the Copyright Act 1984, the Trade Marks 
Decree 1977 and the Patents Act 1901 contained provisions which provided for procedures and 
measures dealing with the infringement of intellectual property rights.  He further added that 
under the Seychelles Civil Code, the violation of the exclusive rights of the owners of a copyright, WT/ACC/SPEC/SYC/5 
 
- 49 - 
 
  trademark or patent resulted in civil liability by the offenders in the form of both, compensation for 
the damages suffered by the proprietor, and the im mediate prohibition of the illegal usage of the 
rights.  He noted that "prohibition" referred to in-land prohibitions only.  He further said that any 
infringement of intellectual property rights could result in:  (i) a Supreme Court injunction to cease 
the infringement; and (ii) compensation for damages. 
223.  Some Members enquired whether the Seychelles' Civil Code would be amended in order to 
incorporate administrative procedures and remedies, provisional measures and special border 
measures.  In response, the representative of Se ychelles said that his Government was currently 
reviewing how to adopt the provisions of th e TRIPS Agreement regarding administrative 
procedures and remedies, provisional measures and special border measures in its intellectual 
property legislation, with the assistance of WIPO in the context of the IPDP.   
224.  Asked to explain whether compensation for damages would extend to pre-established 
damages as suggested by Article 45(2) of the TR IPS Agreement, the representative of Seychelles 
replied that the Civil Code would be amended to include relevant provisions providing for pre-established damages.  He further confirmed th at, upon accession, Seychelles' legislation would 
be in accordance with the TRIPS Agreement. 
- Provisional measures 
225.  The representative of Seychelles said that his Government was currently reviewing how to 
take account of the provisions of the TRIPS Agreement regarding provisional measures in its 
domestic legislation, which was in the process of being drafted with the assistance of WIPO, as 
part of the IPDP.   
- Administrative procedures and remedies 
226.  The representative of Seychelles said that his Government was currently reviewing how to 
incorporate the provisions of the TRIPS Agreem ent regarding administrative procedures and 
remedies in Seychelles' legislation, which was in the process of being drafted with the assistance 
of WIPO, as part of the IPDP. 
- Special border measures 
227.  Asked to provide further information on existing intellectual property enforcement 
measures at the border regarding counterfeit and/or pirated goods, the representative of 
Seychelles said that currently Seychelles' enforcement measures at the border were marginal.  
He noted, however, that as part of the implem entation of the Intellectual Property Development 
Plan, with the assistance of WIPO, Seychelles' current legislation would be either amended or 
repealed and replaced by new legislation, which would also take account of border measures in 
line with the obligations set out in the TRIPS Agreement.  Currently, the Ministry of Finance, in 
coordination with Seychelles' Customs, ensured that some border measures were in place with regard to counterfeit and/or pirated goods.  He noted that, as part of the IPDP review process, the WT/ACC/SPEC/SYC/5 
 
- 50 - 
 
  scope for linkage between the relevant sections/provisions of the Customs Management Act 2011 
and the new IP legislation was reviewed in order to establish improved border controls. 
- Criminal procedures 
228.  The representative of Seychelles said that, under the current regime, Sections 21 and 22 
of the Copyright Act covered copyright offences and penalties.  These provisions foresaw a fine of 
SR 1,000 for each infringing copy of a copyrighte d work and a one-year imprisonment.  He further 
added that the Penal Code  of 1955, contained provisions to prosecute criminal offences/actions, 
such as the import of counterfeit and/or pirated good(s) into Seychelles.  
229.  Some Members enquired whether Seychelles' legislation provided for criminal procedures 
for importing, distributing, selling and traffickin g both counterfeit and pirated goods.  The same 
Members noted that pursuant to Article 61 of the TRIPS Agreement, criminal procedures would be 
required for at least for wilful trademark counterfeiting or copyright piracy.  The representative of Seychelles replied that Seychelles was in the process of amending its legislation, which would 
address these matters, and ensure complia nce with international agreements.  
230.  The representative of Seychelles said that penalties under the current regime (which was 
dating back to 1984) did not rise to the deterrent level, as required under Article 61 of the 
TRIPS Agreement.  He noted, howe ver, that Seychelles would address the penalties' amount issue 
in the form of a regulation under the new copyright law.   
231.  The representative of Seychelles reaffirmed th at, as part of the IPDP, Seychelles' entire 
intellectual property regime, including the Copyrights Act 1984, was being reviewed.  As a result of 
this review process, existing legislation would be either amended, or repealed and replaced by new 
legislation.  He further confirmed that a copy of  the new draft copyright law had been submitted to 
the Working Party.   
VI. POLICIES AFFECTING TRADE IN SERVICES 
[Seychelles' revised services offer was circul ated as document WT/ACC/SPEC/SYC/3/Rev.3 on 
17 May 2013.] 
 
232.  The representative of Seychelles said that a number of laws affecting trade in services had 
been amended - the Mutual and Hedge Fund Act 2007 (amended in 2008); the Central Bank of 
Seychelles Act 2004 (amended in 2009); the Post Office Act 2010; the Investment Code of 
Seychelles Act 2005 (repealed and replaced by Seychelles Investment Act 2010); the Anti-Money 
Laundering Act 2006 (amended in 2011); the Companies Ordinance 1972 (amended in 2011); the 
Financial Institutions Act 2004 (amended in 2011) ; the Hospitals and Dispensaries Act (amended 
in 2011); the International Corporate Service Providers Act 2003 (amended in 2011); the 
International Business Companies Act 1994 (amended in 2011); the International Trusts Act 1994 (amended in 2011); the Licences Act 2010 (amended in 2011); the Broadcasting and WT/ACC/SPEC/SYC/5 
 
- 51 - 
 
  Telecommunication (Amendment) Act 2004 (amended in 2011); and the Public Utilities 
Corporation Act (amended in 2011). 
233.  The representative of Seychelles noted that Seychelles' services sector, as a whole, had 
accounted for 65% of GDP in 2011.  This figure included both private and public sectors. 
234.  He added that the insurance sector accounted  f o r  6 . 7 %  o f  G D P ,  w i t h  s e v e n  i n s u r a n c e  
companies present on the domestic market (of which three were foreign-owned).  The banking and 
other financial services sector was characterised by the existence of seven commercial banks 
(of which five were of foreign ownership), three non-banking institutions, 25 bureaux de change 
and two offshore banks.  The securities ma rket fell under the purview of the Seychelles 
International Business Authority (SIBA). 
235.  In his view, the communication services sector had been largely liberalized and 
competition in the telecommunication industry was strong.  He added that the fibre optic 
submarine project had been completed in 2012, which was considered to have brought substantial 
economic benefits to the industry and the country's economy as a whole.  
236.  Tourism remained the most important sector of the economy.  The Seychelles Tourism 
Board was responsible for all tourism-related acti vities.  Revenue generated from tourism and its 
related activities had represented approximately 26% of the country's GDP in 2011. 
237.  In response to a specific question, the representative of Seychelles said that the Gainful 
Occupation Permit (GOP) was a work permit.  The GOP requirement applied only to the 
recruitment of foreign nationals to work (paid or unpaid) in any business in Seychelles.  The fee 
charged by the Government amounted to SR 700 per month, notwithstanding the country of origin 
of the worker. 
VII. TRANSPARENCY 
- Publication of information on trade 
238.  The representative of Seychelles said that all new legislation, including amendments to 
existing laws, was published in the Official Gazette.  The Official Gazette was available for sale to 
the public from the Attorney General's Office.   
239.  In response to a specific question, he replied that public consultations were held with 
stakeholders prior to a law being submitted to Parliament for debate and its subsequent adoption.  
The purpose of this process was to ensure that st akeholders were aware of all relevant legislative 
activities, and had an opportunity to comment on the draft legislation, prior to its adoption. 
- Notifications 
[to be completed] WT/ACC/SPEC/SYC/5 
 
- 52 - 
 
  VIII. TRADE AGREEMENTS 
240.  The representative of Seychelles said that Seychelles was a signatory to the Cotonou 
Partnership Agreement (CPA), which granted prefer ential market access to the European Union 
(EU) market for all African Caribbean and Pacific (A CP) States in line with the Lomé Convention.  
In 2002, the EU had begun negotiating the Economic  Partnership Agreements (EPAs) with the ACP 
states.  To this end, Seychelles, as part of the Eastern and Southern Africa (ESA) configuration, 
had also negotiated and signed the EU-ESA interim EPA in 2009.  He further noted that, as a 
member of the Common Market for Eastern and Southern Africa (COMESA) and the COMESA Free 
Trade Area (FTA), Seychelles provided preferen tial treatment to trade with COMESA members 
party to the COMESA FTA.  Seychelles was also a member of the Southern African Development 
Community (SADC), African Union (AU), the Af rican Development Bank (ADB), the African 
Reinsurance Corporation, and the Indian Ocean Commission (IOC).  He added that Seychelles was one of the 26 States that had signed the memorand um of intent to negotiate the Tripartite Free 
Trade Agreement. 
241.  Some Members asked Seychelles to provide more information on the terms of its 
participation in COMESA, in particular, whether any transitional arrangements were in place.   
242.  The representative of Seychelles replied that, in his view, the COMESA FTA was a stepping 
stone to set up a comprehensive COMESA Customs Union (CU), to which all COMESA members 
would be a party.  He added that once this CU was fully operational, COMESA members would also 
be required to apply the COMESA Common External Tariff (CET) on products that were not 
originating from within the COMESA CU and a COMESA Community Levy.  
243.  A Member enquired about the timeframe required for Seychelles to join the COMESA CU.  
In response, the representative of Seychelles  said that, given Seychelles' human resource 
constraints, his Government could not conduct WTO accession and COMESA CU negotiations at the 
same time.  Therefore, his Government was currently not in a position to provide an exact timing 
on when Seychelles would join the COMESA CU.  
CONCLUSIONS 
[to be completed] 
 WT/ACC/SPEC/SYC/5 
 
- 53 - 
 
  ANNEX 1  
Laws, Regulations and other Information Prov ided to the Working Party by Seychelles 
 
LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Economic Policies 
Anti-Money Laundering Act 2006  WT/ACC/SYC/9/Add.1  
Banking (Special Provisions ) Act  WT/ACC/SYC/9/Add.1 
Bill of Exchange Act  WT/ACC/SYC/9/Add.1 
Bankruptcy and Insolvency  Act  WT/ACC/SYC/9/Add.1  
Central Bank of Seychelles  Act 2004  WT/ACC/SYC/9/Add.1  
Commercial Code Act  WT/ACC/SYC/9/Add.1  
Co-operatives Act  WT/ACC/SYC/9/Add.1  
Companies Ordinance 1972  WT/ACC/SYC/9/Add.1  
Limited Partnerships Act 2003  WT/ACC/SYC/9/Add.1  
Development Bank of Seychelles  Decree  WT/ACC/SYC/9/Add.1 
Development Loans Act  WT/ACC/SYC/9/Add.1 
Financial Institutions Act 2004  WT/ACC/SYC/9/Add.1 
Financial Institutions (Amendment) Act 2008  WT/ACC/SYC/9/Add.1 
Financial Institutions (Bureau de Chan ge) Regulations 2008  WT/ACC/SYC/9/Add.1 
Financial Institutions (Domestic Banking Bu siness) Regulations 1996  WT/ACC/SYC/9/Add.1 
Financial Institutions (Non-D omestic Banking Business) Regulations 1996  WT/ACC/SYC/9/Add.1 
Fair Competition Act 2009  WT/ACC/SYC/10/Add.2  
Fair Trading Commission Act 2009  WT/ACC/SYC/10/Add.2  
Firearms and Ammunition Act  WT/ACC/SYC/9/Add.1  
Geneva Conventions Act  WT/ACC/SYC/9/Add.1  
Hospitals and Dispensaries Act  WT/ACC/SYC/9/Add.1  
Health Professionals Bill 2006  WT/ACC/SYC/9/Add.1  
International Financial Organization (M embership) Act  WT/ACC/SYC/9/Add.1  
International Monetary Fund (Membership of Seychelles) Act  WT/ACC/SYC/9/Add.1  
Insurance Act 2008  WT/ACC/SYC/9/Add.1  
Insurance (Domestic Insurance Busine ss) Regulations, 1996  WT/ACC/SYC/4 
Insurance (Non-Domestic Insurance Busi ness) Regulations, 1996  WT/ACC/SYC/4 
International Corporate Service Providers Act 2003  WT/ACC/SYC/9/Add.1  
International Business Companies Act 1994  WT/ACC/SYC/9/Add.1  
International Business Companies (Amendment of Schedule) Regulations 
2007  WT/ACC/SYC/9/Add.1  
International Trade Zone Act 1995  WT/ACC/SYC/9/Add.1  
International Trade Zone (Amendment) Regulations 2004  WT/ACC/SYC/9/Add.1  
International Trade Zone (Amendment of Sc hedule) Regulations 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone (Conditions of Employment) Order 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone (Employment) Regulations 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone Regulations 1995  WT/ACC/SYC/9/Add.1  
International Trusts Act 1994  WT/ACC/SYC/9/Add.1  
Information on Immigration Entry Requirem ents and Procedures  WT/ACC/SYC/9/Add.1  
Immigration (Amendment) Act 2000  WT/ACC/SYC/9/Add.1  
Immigration Decree  WT/ACC/SYC/9/Add.1  
Investment Code of Seychelles Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Investment Act 2010 WT/ACC/SYC/26 
Lands Acquisition Act  WT/ACC/SYC/9/Add.1  
Legal Practitioners Ac t  WT/ACC/SYC/9/Add.1  
Model Petroleum Agreement 1998 WT/ACC/SYC/22 
Mutual Fund and Hedge Fund Act 2008  WT/ACC/SYC/9/Add.1  
Medical Practitioners and Dent ists Act  WT/ACC/SYC/9/Add.1  
Non Resident Bodies Corpor ate (Special Provisions) De cree  WT/ACC/SYC/9/Add.1  
Nurses and Midwives Ac t  WT/ACC/SYC/9/Add.1  
National Statistics Bureau Bill 2005  WT/ACC/SYC/9/Add.1  
Pharmacy Act  WT/ACC/SYC/9/Add.1  
Prevention of Terrorism Act 2004  WT/ACC/SYC/9/Add.1  
Protected Cell Companies Act 2003  WT/ACC/SYC/9/Add.1  
Protected Cell Companies (Amendment) Act 2004  WT/ACC/SYC/9/Add.1  
Protected Cell Companies (Fees) Regulations 2004  WT/ACC/SYC/9/Add.1  
Public Finances (Control and Management) Act of 1991 (Chapter 188)  WT/ACC/SYC/4/Add.1 
Registration of Business Na mes Act  WT/ACC/SYC/9/Add.1  WT/ACC/SPEC/SYC/5 
 
- 54 - 
 
  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Seychelles Company Act (Chapter 70) of 1972  WT/ACC/SYC/4/Add.2  
Seychelles International Business Authority Act 1994  WT/ACC/SYC/9/Add.1  
Seychelles International Business Author ity (Amendment) Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles International Business  Authority Vision and Mission Statements  WT/ACC/SYC/9/Add.1  
Security on Movables Act  WT/ACC/SYC/9/Add.1  
Seychelles National In vestment Corporation De cree  WT/ACC/SYC/9/Add.1  
Town and Country Planning Act  WT/ACC/SYC/9/Add.1 
Town and Country Planning Act (Use Cl asses) Regulations  WT/ACC/SYC/9/Add.1 
 
Taxation 
Business Tax (Amendment of Schedules) Regulations 2012 WT/ACC/SYC/22 
Income and Non-Monetary Benefits Tax Act 2010 WT/ACC/SYC/26 
Income and Non-Monetary Benefit Tax (Amendment of Schedules) 
Regulations 2012 WT/ACC/SYC/22 
Business Tax Act 1987  WT/ACC/SYC/9/Add.1  
Entertainments Tax Regula tions  WT/ACC/SYC/9/Add.1  
Goods and Services Tax Act 2001  WT/ACC/SYC/9/Add.1  
Goods and Services Tax Regulations 2003  WT/ACC/SYC/9/Add.1  
Stamp Duty Act  WT/ACC/SYC/9/Add.1  
Seychelles Petroleum (Taxation) Act 2008  WT/ACC/SYC/9/Add.1  
Taxation (Provisional Chargi ng) Act  WT/ACC/SYC/9/Add.1  
Trades Tax Act 1992  WT/ACC/SYC/9/Add.1  
Trades Tax Regulations 1997  WT/ACC/SYC/9/Add.1  
Revenue Administration (Fees) Regulations 2011 WT/ACC/SYC/22 
Customs Management Act 2011  WT/ACC/SYC/20 
Value Added Tax Act 2010  WT/ACC/SYC/27 
Value Added Tax (Amendment) Act, 2012 (dated 28 June 2012)  WT/ACC/SYC/27 
Value Added Tax (Amendment) Act, 2012 (dated 31 December 2012) WT/ACC/SYC/27 
Draft Value Added Tax (Amendment of Schedules) Regulations 2013 WT/ACC/SYC/26 
Customs Management (Tariffs an d Classification of Goods) Re gulations, 2013 WT/ACC/SYC/28 
 
Import/Export regulations 
Companies (Special Licences) Act 2003  WT/ACC/SYC/9/Add.1  
Consumer Protection Act 1997  WT/ACC/SYC/9/Add.1 
Consumer Protection (Control of Import s) Regulations 1999  WT/ACC/SYC/9/Add.1 
Licenses Act 2010  WT/ACC/SYC/10/Add.2 
Licence (Trade) Regulations 1987  WT/ACC/SYC/10/Add.1 
Licenses (Amendment) Act 1998  WT/ACC/SYC/9/Add.1  
Licenses (Public Omnibus) Regulations 2008  WT/ACC/SYC/9/Add.1  
Public Officers' Ethics (Amendment) Regulations 2009 WT/ACC/SYC/22 
Public Officers' Ethics Act (Commencement) Notice 2008 WT/ACC/SYC/22 
Public Officers' Ethics Regulations 2008 WT/ACC/SYC/22 
Public Officers' Ethics Act 2008 WT/ACC/SYC/22 
 
Standards, certification, technical regulations 
Conditions of Employment Regulations 1991  WT/ACC/SYC/22  
Employment Act 1995  WT/ACC/SYC/22  
Seychelles Qualifications Authority Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Qualifications Authority Act 2005 (Commencement) Notice 2006  WT/ACC/SYC/9/Add.1  
Seychelles Institute of Manageme nt Bill 2006  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards Act (Sub sidiary Legislation)  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards Act 1991 (Revised Edition) WT/ACC/SYC/22 
Draft Seychelles Bureau of Standards Bill 2012 WT/ACC/SYC/22 
Seychelles Bureau of Standards (S tandard Specification for Periodic 
Inspection and Testing of Refillable Gas Cylinders) Notice 2005  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards (Stand ard Specification fo r Concrete Blocks) 
Notice 2005  WT/ACC/SYC/9/Add.1  
 
SPS measures 
Animal (Diseases and Impo rts) Act  WT/ACC/SYC/4 
Environment Protection Act  WT/ACC/SYC/9/Add.1  
Food Act  WT/ACC/SYC/4  WT/ACC/SPEC/SYC/5 
 
- 55 - 
 
  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Misuse of Drugs Act 1990  WT/ACC/SYC/9/Add.1  
Plant Pests Act (Chapter 171), dated 19 June 1925  WT/ACC/SYC/4/Add.1  
Pesticides Control Act 1996  WT/ACC/SYC/9/Add.1  
Public Health Act  WT/ACC/SYC/9/Add.1  
Public Health (Bake-House) Re gulations  WT/ACC/SYC/9/Add.1  
Quarantine Act  WT/ACC/SYC/4  
Wild Animals and Birds Protec tion Act  WT/ACC/SYC/9/Add.1  
Wild Birds Protection Regu lations  WT/ACC/SYC/9/Add.1  
Animal and Plant Biosecurity Bill 2011  WT/ACC/SYC/19 
Draft Animal and Plant Biosecurity (Plant) Regulations 2012 WT/ACC/SYC/22 
 
Agriculture 
Agriculture and Fisheries Incentives Act 2005  WT/ACC/SYC/9/Add.1  
Export of Fishery Products Act 1996  WT/ACC/SYC/9/Add.1  
Fisheries Act  WT/ACC/SYC/9/Add.1  
Fisheries Regulations  WT/ACC/SYC/9/Add.1  
Seychelles Fishing Authority (Establishment) Act 1984  WT/ACC/SYC/9/Add.1  
 
Government Procurement 
Public Procurement Act 2008  WT/ACC/SYC/9/Add.1  
 
Intellectual property protection 
Copyright Act  WT/ACC/SYC/9/Add.1  
Draft Copyright Act WT/ACC/SYC/22 
Civil Code of Seychelles  Act  WT/ACC/SYC/9/Add.1  
Courts Act (Subsidiary Legisl ation)  WT/ACC/SYC/9/Add.1  
Criminal Procedure Code  WT/ACC/SYC/4  
Interpretation and General Prov isions Act  WT/ACC/SYC/9/Add.1  
Judiciary Act  WT/ACC/SYC/9/Add.1  
Patents Act  WT/ACC/SYC/9/Add.1  
Seychelles Code of Civil Pr ocedure  WT/ACC/SYC/9/Add.1  
Trade Marks Decree  WT/ACC/SYC/9/Add.1  
Draft Industrial Property Rights Bill WT/ACC/SYC/25 
 
Services regulations 
Airport (Regulation) Act  WT/ACC/SYC/9/Add.1  
Broadcasting and Telecommunication (Amendment) Act 2004  WT/ACC/SYC/9/Add.1  
Broadcasting and Telecommunication Act 2000  WT/ACC/SYC/9/Add.1  
Control of Supplies and Se rvices Act  WT/ACC/SYC/4  
Carriage by Air (Overseas Territories) Order 1967  WT/ACC/SYC/9/Add.1  
Civil Aviation Act 2005  WT/ACC/SYC/9/Add.1  
Harbour Act (Port and Harbours Dues) (Ame ndment) Regulations 2005  WT/ACC/SYC/9/Add.1  
Seychelles Public Transport Corp oration Decree  WT/ACC/SYC/9/Add.1  
Carriage by Air Acts (Application of Pr ovisions) (Overseas Territories) Order 
1967  WT/ACC/SYC/9/Add.1  
Carriage of Goods by Sea Act  WT/ACC/SYC/9/Add.1  
Control of Hire Craft Act  WT/ACC/SYC/9/Add.1  
Education Act 2004  WT/ACC/SYC/9/Add.1  
Education (Non-formal Early Childhood Educatio n Centre) Regulations 2005  WT/ACC/SYC/9/Add.1  
Education (Private Educational Institutions) Regulations 2005  WT/ACC/SYC/9/Add.1  
Essential Services and Property Pr otection Act  WT/ACC/SYC/9/Add.1  
Electronic Transactions Act 2001  WT/ACC/SYC/9/Add.1  
Merchant Shipping Act  WT/ACC/SYC/9/Add.1  
Maritime Zones Act  WT/ACC/SYC/9/Add.1  
Parastatal Corporations Act  WT/ACC/SYC/9/Add.1  
Post Office Act  WT/ACC/SYC/9/Add.1  
Public Utilities Corporatio n Act  WT/ACC/SYC/9/Add.1  
Road Act 1905  WT/ACC/SYC/9/Add.1  
Securities Industry Act, dated 22 December 1995  WT/ACC/SYC/4/Add.1  
Securities Act 2007  WT/ACC/SYC/9/Add.1 
Securities (Advertisement) Regulations 2008  WT/ACC/SYC/9/Add.1  
Securities (Conduct of Business) Regulations 2008  WT/ACC/SYC/9/Add.1  WT/ACC/SPEC/SYC/5 
 
- 56 - 
 
  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Securities (Financial Statements) Regulations 2008  WT/ACC/SYC/9/Add.1  
Securities (Forms and Fees) Regu lations 2008  WT/ACC/SYC/9/Add.1 
Securities (Prospectus) Regulations 2008  WT/ACC/SYC/9/Add.1 
Securities (Takeovers) Regulations 2008 WT/ACC/SYC/9/Add.1 
Seychelles Archives Act  WT/ACC/SYC/9/Add.1  
Seychelles Tourism Board Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Tourism Board (Amendment) Bill 2008  WT/ACC/SYC/9/Add.1  
Seychelles Land Transport Agency Bill 2008   WT/ACC/SYC/9/Add.1  
Seychelles Civil Aviation Authority Act 2005 WT/ACC/SYC/9/Add.1  
 
  
 WT/ACC/SPEC/SYC/5 
 
- 57 - 
 
  ANNEX 2 
Table 1: Number of IBCs registered  in the period from 2005 to 2012  
 
Year Yearly Total Cumulative Total 
2005 7,097 24,919 
2006 8,237 33,156 
2007 10,293 43,449 
2008 13,752 57,201 
2009 12,406 69,607 
2010 14,771 84,378 
2011 16,485 100,863 
2012 16,102 116,965 WT/ACC/SPEC/SYC/5 
 
- 58 - 
 
  Table 2:  List of State-owned or State-controlled enterprises with or 
without exclusive benefits/privileges 
Company Parent Ministry Struct ure Industry Exclusive Rights 
Pension Fund Ministry of Finance, 
Trade and 
Environment Body 
Corporate Superannuation Only pension fund in country and 
Act states that it should regulate the industry as well.   
Public Utilities Corporation Ministry of 
Environment, Natural 
Resources and 
Transport Body 
Corporate Infrastructure Exclusive rights under the PUC Act 
to provide public utilities in the country.  
Seychelles Public Transport Corporation Ministry of 
Environment, Natural 
Resources and 
Transport Body 
Corporate Transport Exclusive rights to operate public 
transport during peak hours. 
Praslin Transport Corporation Ministry of 
Environment, Natural 
Resources and 
Transport (MENRT) Company Transport Exclusive rights to operate public 
transport on Praslin conferred to it via an agreement with MENRT signed 30 January 2009 
Indian Ocean Tuna (IOT) President's Office Company Tuna Cann ing Exclusive right to can tuna in 
Seychelles. Government owns 40% of IOT. 
 WT/ACC/SPEC/SYC/5 
 
- 59 - 
 
  Table 3:  Information on sold/dissolved subsidiary firms 
Ex-SMB Unit Process 
Indian Ocean Nursery (Closed down)  assets sale by public tender 
Soap Line public tender 
Agro Industries public tender 
Landing Craft – Enterprise II public tender 
Tomato Sauce Bottling public tender 
Hatchery public tender 
Meat Corner public tender 
Water Bottling public tender 
FoodPro management takeover 
Coetivy Prawns Limited (Clo sed down) public tender  
Abattoir – Mahe  public tender 
Abattoir – Praslin  public tender 
Animal Feed Factory public tender WT/ACC/SPEC/SYC/5 
 
- 60 - 
 
  Table 5:  Customs Service Charges (as per Revenue Administration Act - Regulation 
Schedule) 
 
Sections Descriptions Rates 
Seaport Examination - Rent charges 
- Container Fees - Examination outside - €1 Certificates and other 
certificates 
- Certification of breakages 
and shortfalls 
- Attendance by an officer at 
Mahe Quay at request of importer - SR 5 (spirits, liquors and dangerous goods). 
- SR 6 (other goods) per day for first 15 days. - SR 10/12 (other goods) above 15 days. - SR 1,500/20ft - SR 2,000/40ft - SR 100 per certificate - SR 75  - SR 50/per hour 
Government warehouse Rent charges - SR 5 (spirits, liquors and dangerous goods). 
- SR 6 (other goods) per day for first 15 days. - SR 10/12 (other goods) above 15 days. - Fines are levied viz SR 2 per package/day 
with minimum of SR 10 and maximum of SR 200/day or part of a day. 
- Full container SR 200 per day 
Asycuda Data Capture Fee (entry processing) Fees - SR 50 for first page 
- SR 25 above 
Approved Warehouse (Inland Revenue)     Inland Revenue  - Attendance of officers 
during working hours 
- Attendance of officers 
outside working hours 
 - Administration fees for 
bonded warehouse 
- Bonded warehouse fees for 
ship chandlers 
- Photocopy fees - SR 30/per half-hour 
 - SR 50/per half-hour   - SR 10,000 each year payable half a year in 
advance 
- SR 5,000 each year payable half a year in 
advance. 
- SR 20/per set 
Bonded Warehouse Charges  Disposal of perished or out of 
time goods from bonds - When the VAT on all goods to be destroyed 
totals less than SR 1,000 then a charge of SR 500 is to be collected. 
- When the VAT on all goods to be destroyed 
totals more than SR 1,000  then a charge is to 
be SR 1,000 or 25% of the VAT, whichever is the higher. WT/ACC/SPEC/SYC/5 
 
- 61 - 
 
  Table 6:  Goods subject to Excise Tax  
Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
22.03 Beer made from malt.   
2203.0010 - - -  In immediate bottles made of PET or plastics per litre 19.07/LT 
2203.0020 - - -  In immediate containers made of other materials per litre 19.07/LT 
2203.0030  - - -  In immediate containers made of metal per litre 19.07/LT 
 - - -  Stout made from malt.   
2203.0041 - - - -   In immediate bottles made of PET or plastics per litre 13.77/LT 
2203.0042 - - - -   In immediate containers made of other materials per litre 13.77/LT 
2203.0043  - - - -  In immediate containers made of metal per litre 13.77/LT 
22.04 Wine of fresh grapes, including fo rtified wines; grape must other 
than that of heading 20.09   
 - Sparkling wine   
2204.1010 - - -  In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.1020 - - -  In immediate containers made of other materials per litre 40SR/LT 
 - Other wines ; grape must with fermentation prevented or 
arrested by the tradition of alcohol    
 - -  In containers holding 2 L or less    
 - - - Having an alcoholic strength by volume exceeding 8% but 
not exceeding 15% vol.   
2204.2111 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.2119 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2204.2121 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2204.2129 - - - - In immediate containers made of other materials per litre 80SR/LT 
 - - Other   
 - - - Having an alcoholic strength by volume exceeding 8% but 
not exceeding 15% vol.   
2204.2911 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.2919 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2204.2921 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2204.2929 - - - - In immediate containers made of other materials per litre 80SR/LT 
 - Other grape must   
 - - - Having an alcoholic strength by volume exceeding 8% but 
not exceeding 15% vol.   
2204.3011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.3019 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2204.3021 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2204.3029 - - - - In immediate containers made of other materials per litre 80SR/LT 
22.05 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances.   
 -   In containers holding 2 litres or less   
 - - - Having an alcoholic streng th by volume not exceeding 15% 
vol.   
2205.1011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2205.1019 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but 
not exceeding 30% vol.   
2205.1021 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2205.1029 - - - - In immediate containers made of other materials per litre 80SR/LT 
 - - - Having an alcoholic streng th by volume not exceeding 15% 
vol.   
2205.9011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2205.9019 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic strength by volume exceeding 15% but   WT/ACC/SPEC/SYC/5 
 
- 62 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
not exceeding 30% vol. 
2205.9021 - - - - In immediate bottles made of PET or plastics per litre 80SR/LT 
2205.9029 - - - - In immediate containers made of other materials per litre 80SR/LT 
22.06 Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverage s and non-alcoholic beverages, 
not elsewhere specified or included.   
 - - - Having an alcoholic streng th by volume not exceeding 8% 
vol.   
2206.0010 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2206.0020 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
2206.0090 - - - - In immediate containers made of metal per litre 22.27SR/LT 
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous beverages.   
 - Spirits obtained by distilling grape wine or grape marc   
2208.2010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.2090 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Whiskies   
2208.3010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.3090 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Rum and tafia    
2208.4010 - - -  In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.4090 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Gin and geneva   
2208.5010 - - -  In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.5090 - - -  In immediate containers made of other materials per litre 120SR/LT 
 - Vodka   
2208.6010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.6090 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Liqueurs and cordials   
 - - - Having an alcoholic streng th by volume not exceeding 30% 
vol.   
2208.7011 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2208.7019 - - - - In immediate containers made of other materials per litre 60SR/LT 
 - - - Having an alcoholic strength by volume exceeding 30% vol.   
2208.7021 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.7029 - - - - In immediate containers made of other materials per litre 120SR/LT 
    
 - - - Alcopops having an alcoho lic strength by volume exceeding 
0.50% but not exceeding 15%.   
2208.9011 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2208.9012 - - - - In immediate containers made of metals per litre 22.27SR/LT 
2208.9019 - - - - Other per litre 22.27SR/LT 
 - - -   Other    
2208.9021 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.9022 - - - - In immediate containers made of metals per litre 120SR/LT 
2208.9029 - - - - Other per litre 120SR/LT 
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes.   
2402.2000 - Cigarettes containing tobacco Per 200 
Cigarettes 404SR 
27.10 Petroleum oils and oils obtained from bituminous minerals, other 
than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oilsor of oils obtained from bituminous minera ls, these oils being the basic 
constituents of the preparations; waste oils.   
 - Petroleum oils and oils obtained from bituminous minerals 
(Other than crude) and preparat ions not elsewhere specified or 
included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous  minerals, these oils being the 
basic constituents of the preparations, other than waste oils   
 - - Light oils and preparations:   WT/ACC/SPEC/SYC/5 
 
- 63 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
2710.1110 - - - Aviation spirit (Avgas) per litre 2SR/litre 
2710.1120 - - - Motor spirit (gasoline, Mogas MSP) per litre 4SR/litre 
 - - Other:   
 - - - Medium oils and preparations:   
2710.1911 - - - - Kerosene, type jet fuel per litre 4SR/litre 
2710.1912 - - - - illuminating kerosene (IK) per litre 4SR/litre 
 - - - Heavy oils and preparations:   
2710.1921 - - - - Gas oil (Diesel oil) per litre 4SR/litre 
2710.1922 - - - - Fuel oils (furnace oil) per litre 0.5SR/litre 
27.11 Petroleum gases and other gaseous hydrocarbons.   
 - Liquefied:   
2711.1100 - - Natural gas per litre SR0.50 
2711.1900 - - Other  per litre SR0.50 
 - In gaseous state:     
2711.2100 - - Natural gas per litre SR0.50 
2711.2900 - - Other per litre SR0.50 
87.02 Motor vehicles for the transport of ten or more persons, including 
the driver.   
8702.1000 With compression ignition internal combustion piston engine 
(diesel or semi diesel) each 0% 
8702.9000 Other each 0% 
87.03 Motor cars and other motor vehicl es principally designed for the 
transport of persons (other than those of heading 87.02), 
including station wagons and racing cars.  Under SR 400,000   
 Of a cylinder capacity not exceeding 1,000 cc:   
8703.1000 - Vehicles specially designed for travelling on snow; golf cars and 
similar vehicles each 0% 
 - Other vehicles, with spark-ignition internal combustion 
reciprocating piston engine:   
 - - Of a cylinder capacity not exceeding 1,000 cc:   
8703.2110 - - - Ambulances each 0% 
8703.2120 - - -  Hybrid Motor Vehicles  each 0% 
8703.2190 - - - Other each 25% 
 - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 
1,500 cc:   
 - - - Of a cylinder capacity not exceeding 1,300 cc:   
8703.2211 - - - - Ambulances each 0% 
8703.2212 - - - - Twin Cab/Double Cab each 25% 
8703.2213 - - -  Hybrid Motor Vehicles  each 0% 
8703.2219 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,300 cc but not exceeding 
1,500 cc:   
8703.2221 - - - - Ambulances each 0% 
8703.2222 - - - - Twin Cab/Double Cab each 25% 
8703.2223 - - -  Hybrid Motor Vehicles  each 0% 
8703.2229 - - - - Other each 25% 
 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 
3,000 cc:   
 - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 
1,600 cc:   
8703.2311 - - - - Ambulances each 0% 
8703.2312 - - - - Twin Cab/Double Cab each 25% 
8703.2313 - - -  Hybrid Motor Vehicles  each 0% 
8703.2319 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,600 cc but not exceeding 
2,000 cc:   
8703.2321 - - - - Ambulances each 0% 
8703.2322 - - - - Twin Cab/Double Cab each 50% 
8703.2323 - - -  Hybrid Motor Vehicles  each 0% 
8703.2329 - - - - Other each 50% 
 - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 
3,000 cc:   
8703.2331 - - - - Ambulances each 0% WT/ACC/SPEC/SYC/5 
 
- 64 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
8703.2332 - - - - Twin Cab/Double Cab each 75% 
8703.2333 - - -  Hybrid Motor Vehicles  each 0% 
8703.2339 - - - - Other each 75% 
 - - Of a cylinder capacity exceeding 3,000 cc:   
8703.2410 - - - Ambulances each 0% 
8703.2420 - - - Twin Cab/Double Cab each 75% 
8703.2430 - - -  Hybrid Motor Vehicles  each 0% 
8703.2490 - - - Other each 75% 
 - Other vehicles, with compression-ignition internal combustion 
piston (diesel or semi - diesel)   
 - - Of a cylinder capacity not exceeding 1,500 cc:   
 - - - Of a cylinder capacity not exceeding 1,000 cc:   
8703.3111 - - - - Ambulances each 0% 
8703.3112 - - -  Hybrid Motor Vehicles  each 0% 
8703.3119 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 
1,300 cc:   
8703.3121 - - - - Ambulances each 0% 
8703.3122 - - - - Twin Cab/Double Cab each 25% 
8703.3123 - - -  Hybrid Motor Vehicles  each 0% 
8703.3129 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,300 cc but not exceeding 
1,500 cc:   
8703.3131 - - - - Ambulances each 0% 
8703.3132 - - - - Twin Cab/Double Cab each 25% 
8703.3133 - - -  Hybrid Motor Vehicles  each 0% 
8703.3139 - - - - Other each 25% 
 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 
2,500 cc:   
 - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 
1,600 cc :   
8703.3211 - - - - Ambulances each 0% 
8703.3212 - - - - Twin Cab/Double Cab each 25% 
8703.3213 - - -  Hybrid Motor Vehicles  each 0% 
8703.3219 - - - - Other each 25% 
 - - - Of a cylinder capacity exceeding 1,600 cc but not exceeding 
2,000 cc:   
8703.3221 - - - - Ambulances each 0% 
8703.3222 - - - - Twin Cab/Double Cab each 50% 
8703.3223 - - -  Hybrid Motor Vehicles  each 0% 
8703.3229 - - - - Other each 50% 
 - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 
2,500 cc:   
8703.3231 - - - - Ambulances each 0% 
8703.3232 - - - - Twin Cab/Double Cab each 75% 
8703.3233 - - -  Hybrid Motor Vehicles  each 0% 
8703.3239 - - - - Other each 75% 
 - - Of a cylinder capacity exceeding 2,500 cc:   
 - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 
3,000 cc:   
8703.3311 - - - - Ambulances each 0% 
8703.3312 - - - - Twin Cab/Double Cab each 75% 
8703.3313 - - -  Hybrid Motor Vehicles  each 0% 
8703.3319 - - - - Other each 75% 
 - - - Of a cylinder capacity exceeding 3,000 cc:   
8703.3321 - - - - Ambulances each 0% 
8703.3322 - - - - Twin Cab/Double Cab each 75% 
8703.3323 - - -  Hybrid Motor Vehicles  each 0% 
8703.3329 - - - - Other each 75% 
 - Other:   
 - - -  Battery Powered Electric Vehicles   WT/ACC/SPEC/SYC/5 
 
- 65 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
8703.9011 - - - -  Ambulances each 0% 
8703.9021 - - - -  Twin Cab/Double Cab each 0% 
8703.9029 - - - -  Other each 0% 
 - - -  Other    
8703.9031 - - - -  Ambulances each 0% 
8703.9041 - - - -  Twin Cab/Double Cab each 0% 
8703.9049 - - - -  Other each 0% 
87.04 Motor vehicles for the transport of goods.   
8704.1000 - Dumpers designed for off-highway use  each 0% 
 - Other, with compression ignition internal combustion piston 
engine (diesel or semi diesel):   
 - - g. v .w. not exceeding 5 tonnes:   
8704.2111 - - - - Single cabs each 0% 
8704.2119 - - - - Other each 0% 
 - - g. v. w. exceeding 5 tonnes but not exceeding 20 tonnes   
 - - - g. v. w. exceeding 5 tonnes but not exceeding 8 tonnes   
8704.2211 - - - - Single cabs each 0% 
8704.2219 - - - - Other each 0% 
 - - - g. v. w. exceeding 8 tonnes but not exceeding 20 tonnes   
8704.2221 - - - - Single cabs each 0% 
8704.2229 - - - - Other each 0% 
8704.2300 - - g. v. w exceeding 20 tonnes   
 - Other, with spark ignition inte rnal combustion piston engine:   
 - - g. v .w. not exceeding 5 tonnes:   
 - - - g. v. w. not exceeding 1.5 tonnes:   
8704.3111 - - - - Single cabs each 0% 
8704.3119 - - - - Other each 0% 
 - - - g. v. w. exceeding 1.5 tonnes but not exceeding 5 tonnes:   
8704.3121 - - - - Single cabs each 0% 
8704.3129 - - - - Other each 0% 
 - - g. v. w. exceeding 5 tonnes     
 - - - g. v. w. exceeding 5 tonnes but not exceeding 8 tonnes   
8704.3211 - - - - Single cabs each 0% 
8704.3219 - - - - Other each 0% 
 - - - g. v. w. exceeding 8 tonnes     
8704.3221 - - - - Single cabs each 0% 
8704.3229 - - - - Other each 0% 
 - Other   
8704.9010  - - - Refrigerated vehicle each 0% 
8704.9020  - - - Insulated trucks each 0% 
8704.9090 - - -  Other each 0% 
87.05 Special purpose motor vehicles, other than those principally 
designed for the transport of pe rsons or goods (for example, 
breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweeper lorries , spraying lorries, mobile work   
8705.1000 - Crane lorries each 0% 
8705.2000 - Mobile drilling derricks each 0% 
8705.3000 - Fire fighting vehicles  each 0% 
8705.4000 - Concrete mixer lorries each 0% 
8705.9000 - Other each 0% 
87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary 
motor, with or without sidecars; sidecars.   
8711.1000 - With reciprocating internal combustion piston engine of a 
cylinder capacity not exceeding 50 cc each 0% 
8711.2000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50 cc but not exceeding 250 cc each 0% 
8711.3000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 250 cc but not exceeding 500 cc each 25% 
8711.4000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 500 cc but not exceeding 800 cc each 25% WT/ACC/SPEC/SYC/5 
 
- 66 - 
 
  Tariff 
Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax 
Rate 
8711.5000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 800 cc each 25% 
8711.9000 - Other each 25% 
 WT/ACC/SPEC/SYC/5 
 
- 67 - 
 
  Table 7(a):  Goods subject to an import prohibition  
The following are considered to be Prohibited Goods: 
GOODS HS CODE DESCRIPTION OF GOODS REASONS 
ARMS AND AMMUNITION 9301.1100 to 
9301.9000    Military weapons, Artillery 
weapons (for example guns, mortars, rocket  launchers, 
flame-throwers, grenade launchers, torpedo tubes and similar projectors). National Security  
 9302.0000 
 Revolvers and Pistols National Security 
 9303.1000 to 
9303.9000 Other firearms and similar 
devices which operates by the firing of an explosive charge(for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive bolt humane killers, line throwing guns).  
      National Security 
 9304.0000 Other arms (for example 
spring, air or gas guns and pistols, truncheons, mace and knuckle dusters, including tasers but excluding those of heading 93.07.  
  National Security 
 9305.1000 to 
9305.9900 Parts and accessories of 
headings 93.01 to 93.04  
National Security 
 9306.2100 to 
9306.9000       Bombs, grenades, 
torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.  
   National Security 
 8710.0000 Tanks and other armoured 
fighting vehicles, motorized, whether or not fitted with weapons, and parts for such 
vehicles. National Security 
 8906.1000 Warships of all kinds National Security 
CONTROLLED DRUGS  Means all drugs as defined 
under the Misuse of Drugs Act (Cap 133). Health 
TOXIC CHEMICALS  
           Chemicals and Pesticides 
containing Organochlorine banned under the Stockholm Convention, including Aldrin, Toxaphene, Dichloro diphenyl trichloro ethane (DDT), Chlordane, Dieldrin, Endrine, Hexachlorobenzene (HCB), Heptachlor, Mirex, Polychlorinated biphenyl (PCB), Health/ 
Environment 
2524.1000 to 2524.9000 Asbestos WT/ACC/SPEC/SYC/5 
 
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  GOODS HS CODE DESCRIPTION OF GOODS REASONS 
6811.4000 to 
6811.8900  Articles of asbestos-cement, 
of cellulose fibre-cement or the like  
6812.8000 to 6812.9990 Fabricated asbestos fibres; 
mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate (for example, clothing, paper and blankets) 
COUNTERFEIT CURRENCIES  Meaning any coins and/or 
bank and currency notes not genuine but resembling or apparently intended to resemble or pass for genuine coins and/or bank and currency notes; and includes genuine coin and/or bank and currency notes prepared or altered so as to pass for coin and/or bank and currency notes of a higher denomination. National Security 
(Anti-fraud) 
PORNOGRAPHIC OR INDECENT MATERIAL/S  Includes all indecent or 
obscene prints, printings , books, cards, lithographic, and/or other engravings or any other indecent or obscene articles.  Any appeals should be directed to the Seychelles Classification Board. Social  
MILITARY UNIFORM 
        No person except a member 
of the Seychelles Peoples Defence Forces may wear or import - (1) the uniform, or a distinctive part of the uniform, of the Seychelles Peoples Defence Forces; or (2) a uniform any part of which is similar to a distinctive part of the uniform of the Seychelles Peoples Defence Forces (3) material printed with military camouflage print in the colours of the Seychelles Peoples Defence Forces National Security 
BODIES FOR MOTOR   
VEHICLES  8707.1000 Bodies including cabs for 
motor vehicles of heading 87.03;  Bodies of motor cars and other motor vehicles principally designed for the transport of person other than those of heading 87.02, including station wagons and racing cars. Public Safety 
PART AND ACCESSORIES 
FOR MOTOR VEHICLES 8708.9920 Half cut for vehicles of 
heading 87.02 to 87.03  Public Safety WT/ACC/SPEC/SYC/5 
 
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  GOODS HS CODE DESCRIPTION OF GOODS REASONS 
WASTE OR WASTE PRODUCT 
OR BOTH OF ANY KIND 3006.9200 
 Waste pharmaceuticals 
 Environment 
3825.1000 to 
3825.9000  Residual products of 
chemical or allied industries not elsewhere specified or included; municipal waste; sewage slugged; other waste specified in Note 6 to this same chapter 
4017.0000 Waste of hard rubber 
7802.0000 Lead waste and scrap 
7902.0000 Zinc Waste and scrap 
8002.0000 Tin Waste and scrap 
 Waste of chapter 81 (other 
base metals; cermets; articles thereof) and any other waste and waste products) S.I. 49 of 2009 Trades Tax (Amendment of Schedule 3) Regulations, 2009 
IMITATION/REPLICA OF FIREARMS, AMMUNITIONS AND GUNS 
 
  Anything which has the 
physical appearance of being an exact replica of a 
firearm or ammunition, or a 
replica gun or toy ammunition which is so realistically designed so as to make it indistinguishable from a firearm or ammunition. National Security 
FURSKINS, HIDES AND 
SKINS OF ANIMALS  4101.2000 to 
4106.9200   4301.1000 to 4304.0000 Raw hides and skins of 
other animals (other than furskins).   Furskins and artificial fur: manufactures thereof. Conservation 
CFC GAS AND EQUIPMENT 
DEPENDENT ON CFC AND HYDRO-CHLORO CARBON (HCFC)  2903.3900 
2903.1300 Gas with CFC Component, 
Halon extinguishers, methyl bromide and methyl chloroform;  All hydro-floro carbon (HCFC) of component of HCFC or equipment dependent on HCFC In accordance with the Environment Protection (Ozone) Regulations, 2000. (S.I. 24 of 2000) Environment 
ALL PALM PLANTS 
  All Palm plants covered 
under the Plant Protection (Aleurotrochelus Atratus) Regulations, 2007.  (S.I. 17 of 2007) Environment/ 
Conservation 
NON-TOBACCO PRODUCTS  Any non-tobacco product 
which resembles a tobacco product (including sweets, snacks, toys and electronic cigarettes), as per the National Tobacco Control 
Act, 2009. Public Health WT/ACC/SPEC/SYC/5 
 
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  GOODS HS CODE DESCRIPTION OF GOODS REASONS 
RADIOACTIVE SUBSTANCES 28.44 
 Radioactive chemical 
elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.  These goods shall be 
handled, transported, 
packed, protected, stored or disposed of in accordance with any specified conditions or restrictions imposed by the Assistant Commissioner of Customs after consultation with the Medical Officer of Health and the Commissioner of Police. Environment/ 
Public Health 
 WT/ACC/SPEC/SYC/5 
 
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  Table 7(b):  Goods subject to import restrictions  
 The following goods shall be imported only under and in accordance with the permission 
granted by the appropriate authority indicated in the table below: 
APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
MINISTRY 
RESPONSIBLE FOR NATURAL RESOURCES Plant and plant 
products  0601.1000 to 
0604.9900 Live trees and other plants; bulbs roots and the like; 
cut flowers and ornamental foliage. 
 Wood treated and 
untreated  4401.1000 Fuel wood. 
4401.2100 to 
4401.2200 Wood in chips or particles. 
 
4403.1000 to 4403.2000 Wood in the rough, whether or not stripped of bark 
or sapwood, or roughly squared.  
4403.4100 to 4403.9900 4407.1000 Other, of tropical wood specified in subheading 
note 1 of chapter 44. 
4407.2400 to 4407.9900 Wood sawn or chipped lengthwise, sliced or peeled, 
whether or not planed , sanded or end –jointed, of thickness exceeding 6mm. 
 Brooms consisting 
of twigs or other vegetables materials bound together, with or without handles 9603.1010 
 9603.1020 Brooms and brushes of coconut fibre. 
 Brooms & brushes of other vegetables material (Except Coconut Fibers). 
 Edible Vegetables 
 0701.1000 
to 0709.9090 Edible vegetables and certain roots and tubers 
(Excluding Heading 07.10 to 07.13). 
0714.1000 to 0714.9090 Manioc, arrowroot, salep, Jerusalem artichokes, 
sweet potatoes and similar roots and tubers with high starch or inulin content. 
 Edible fruits 
 08.01 Coconuts, Brazil nuts and cashew nuts, whether or 
not shelled or peeled  (excluding dried). 
08.02 
 Other nuts, whether or not shelled or peeled 
(excluding dried). 
0803.0010 Bananas, including plantains, (excluding dried). 
0804.1010 to 
0804.4000 Dates, figs, pineapples, av ocadoes, guavas, mangoes 
and mangosteens (excluding dried). 
0805.1000 to 0805.4000 Citrus Fruits (excluding dried). 
0805.9000 
  
0806.1000 Citrus fruit (other than  oranges, mandarins, 
clementines, wilkings, grapefruit, lemons and other similar citrus hybrids) (excluding dried) 
Fresh Grapes. 
0807.1100 to 
0810.9090 Fresh melons and papayas, apples, pears and 
quinces, apricots, cherries, peaches (including nectarines), plums and so les, other fresh fruit. 
 Meat and edible 
meat offal, fresh, frozen or chilled 0201.1000 to 
0209.0000     Meat and meat products of bovine animals, fresh or 
chilled, meat of swine fresh or chilled, meat of sheep 
and goats fresh or chilled, meat of horses, asses, mules or hinnies, fresh, chil led or frozen. Edible offal 
of bovine animals, swine,  sheep, goats, horses, 
asses, mules or hinnies , fresh, chilled or frozen, other meat and edible meat of the poultry of heading: 01.05 fresh, chilled or frozen and pig fat free of lean meat and poultry fat not rendered or otherwise extracted, fresh, ch illed, frozen, salted in 
brine, dried or smoked. WT/ACC/SPEC/SYC/5 
 
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  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
 Fish and 
crustaceans, mollusc and other aquatic invertebrates, fresh, frozen or chilled 0301.1000 to 
0304.9900 Fish live, fresh or chil led and fish products. 
0306.1100 to 
0307.9990  Crustaceans, molluscs whether in shell or not, live, 
fresh, chilled, frozen, dried, salted in brine, cooked by steaming or by boiling in water. Flour meals and pellets of aquatic invertebrates other than crustaceans fit for human consumption. 
 Fertilizers 
(growing media and compost)  3101.0000 to 
3105.9000 Animal or vegetable fertiliz ers, whether or not mixed 
together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products. Mineral or chemical fert ilizers, nitrogenous. 
Mineral or chemical fertilizers, phosphatic. Mineral or chemical fe rtilizers, potassic. 
Mineral or chemical fertilizers containing two or three of the fertilizing elements  nitrogen, phosphorous and 
potassium; other fertilizers;  goods of this chapter in 
tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 
MINISTRY 
RESPONSIBLE 
FOR ENVIRONMENT AND ENERGY & MINISTRY OF NATURAL RESOURCES Animals and 
animal by-
products not treated 0101.1000 to 
0106.9000 Live animals; an imal products. 
 
0407.0010 to 
0407.0090 Birds eggs in shell, fresh,  preserved or cooked for 
consumption. 
0408.1100 to 0408.9900 Birds egg not in shell and egg yolks other than dried  
 
0410.0000 
 Edible products of animal origin not elsewhere 
specified or included. 
0501.0000 
 Human hair, unworked, whether or not washed or 
scoured; waste of human hair. 
0502.1000 to 0504.0000  Pigs, hogs or boars bristles  and hair, badger hair and 
other brush making hair, waste of such bristles or hair.  Gut bladders and stomach of animals (other than fish) whole and pieces thereo f, fresh, chilled, frozen, 
salted in brine, dried or smoked. 
0505.1000  Skins and other parts of birds, with their feathers or 
down, feathers and parts of feathers (whether or not 
with trimmed edges) and down, not further worked than cleaned, disinfected or  treated for preservation, 
powder and waste of feathe rs or parts of feathers. 
0506.1000 to 
0506.9000 Bones and horn-cores unworked, defatted, simply 
prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. 
0508.0000 to 
0511.9990 Coral and similar materials, unworked or simply 
prepared but not otherwise worked; shells of 
molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut in 
shape, powder and waste thereof.  Ambergris, castoreum, civet and musk; cantharides, bile, whether or not dried; glands and other animals products used in the preparation of pharmaceutical products, fresh, chilled,  frozen or otherwise 
provisionally preserved.  Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption. WT/ACC/SPEC/SYC/5 
 
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  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
MINISTRY 
RESPONSIBLE FOR ENVIRONMENT AND ENERGY ENDANGERED 
SPECIES 0507.1000 to 
0507.9000 Any Species listed under the Convention on 
International Trade in Endangered Species (CITES).  Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hoovers, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. 
9601.1000 to 9601.9000 Worked ivory, bone, tortoi se-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  Environment Protection (Prohibition of plastic carrier bags) Regulations, 2008 3923.2110 to 
3923.2990 Sacks and bags (including cones) of polymers of 
ethylene; polybags of th e type used in primary 
industries and of  other plastics. 
Vest type plastic bags made of less than 30 microns. 
 Dangerous 
Chemicals and 
Precursor 
Chemicals  28.01 to 
28.53 
 
   Inorganic chemicals; organic or inorganic compounds 
of precious metals, of rare-earth metals or 
radioactive elements or of isotopes. 
 Miscellaneous chemical pr oducts excluding heading 
28.44. 
MINISTRY RESPONSIBLE FOR ENVIRONMENT AND ENERGY AND MINISTRY OF HEALTH Dangerous 
Chemicals and Precursor Chemicals  29.01 to 
29.42  Organic Chemicals. 
MINISTRY 
RESPONSIBLE FOR FINANCE, TRADE AND INVESTMENT   Mineral fuels, 
mineral oils and products of their distillations, bituminous substances; Mineral waxes 2710.1010    
2710.1120 2710.1911 2710.1921 2710.1922   Petroleum oils and oils obtained from bituminous 
minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, th ese oils being the basic 
constituents of the preparations; waste oils. These Include: Aviation Spir it (Avgas), Motor spirits 
(gasoline, mogas, MSP); Kerosene, type jet fuel, 
illuminating kerosene (IK) and Fuel oil (furnace oil). 
2711.1200 2711.1300 Petroleum gases and other gaseous hydrocarbons. 
Liquefied propane gas and Butanes gases. 
Alcoholic beverages 2203.0010 to 
2208.9099 Beverages and spirits. 
Tobacco 2401.1000 to 
2403.9900 Tobacco and manufactures tobacco substitutes. 
DEPARTMENT OF 
TRANSPORT  LEFT-HAND 
DRIVE VEHICLES Chapter 87 All vehicles of chapter 87 with the steering wheel 
located on the left hand side; excluding golf carts and any other off-road vehicl es or vehicles for which 
permission has been granted to be used off road. 
 Second Hand 
Vehicles  Chapter 87 All vehicles of chapter 87, previously used; excluding 
golf carts and any other off- road vehicles or vehicles 
for which permission has been granted to be used off road. 
DEPARTMENT OF TRANSPORT  Vehicle and 
Chassis/Bodies   8426.1100 to 
8427.9000 Derricks; cranes, including cable cranes; mobile 
lifting frames, straddle carriers and works trucks fitted with a crane. Fork-lift trucks; other works trucks fitted with lifting or handling equipment. WT/ACC/SPEC/SYC/5 
 
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  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
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   8429.1100 to 
8430.6900  Self-propelled bulldozers , angledozers, graders, 
levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. Other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow blowers. 
8701.1000 to 8705.9000 Vehicles other than railway  or tramway rolling stock 
and parts and accessories thereof 
8706.0000 Chassis fitted with engines, for the motor vehicle of 
heading Nos. 87.01 to 87.05. 
8708.9910 Bodies – Nose cuts, front cuts, rear cuts and quarter 
panels of vehicles of he adings no.87.02 to 87.04. 
8708.9930 Chassis with no engine.  
8711.1000 to 
8711.9000 Motor cycle (including mopeds) and cycles fitted with 
auxiliary motor, with or without side-cars; side cars. 
8716.1000 to 8716.4000 Trailers and semi-trailers.  
8716.8090 Others. 
8407.3100 to 
8407.9000  Reciprocating piston engine s of kind used for the 
propulsion of vehicles of chapter 87. Of cylinder capacity not exceeding 50cc; exceeding 50cc but not exceeding 250cc; exceeding 250cc but not exceeding 1,000cc; exceeding 1,000cc and other engines. 
8408.2000 Compression-ignition internal combustion piston 
engines (diesel or semi-diesel engines) of a kind used for the propulsion of  vehicles of chapter 87. 
8408.9000 
 Other Engines diesel or semi-diesel 
Hybrid Vehicles of chapter 87. 
8703.9011 to 
87039049 Electric cars, and cars us ing alternative fuels other 
than fossil fuel. 
MINISTRY 
RESPONSIBLE FOR HOME AFFAIRS & COMMISSIONER OF POLICE  Pyrotechnic 
products and Blasting explosives 3601.0000 to 
3604.9090 Explosives; pyrotechnic prod ucts; pyrophoric alloys; 
certain combustible preparations (excluding matches), fireworks and signal flares. 
Sword, cutlasses, 
bayonets and 
similar arms 9307.0000 Swords, cutlasses, bayonets, lances, similar arms, 
parts thereof, scabbards, and sheaths thereof and 
scabbards and sheaths therefore. 
MINISTRY RESPONSIBLE FOR HEALTH     Pharmaceutical 
and Veterinary products 3001.2000 to 
3004.5000 Pharmaceutical products (e xample gland and organs, 
human blood; animal bl ood), and parts of 
medicaments. 
3006.1000 to 3006.7000 Chemical contraceptive preparation based on 
hormones on other products  of heading 29.37 or on 
spermicides.  Pharmaceutical Products. 
2806.1000 Hydrochloric acid. 
2807.0000 Sulphuric Acid. 
2841.6100 Potassium permanganate. WT/ACC/SPEC/SYC/5 
 
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  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
MINISTRY 
RESPONSIBLE FOR INFORMATION & COMMUNICATION TECHNOLOGY Radio 
communication equipment including VSAT 8525.5000 Other transmission apparatus of the following 
specification: - Walkie Talkie/Land Mobile (hand-held or fixed);  
8525.6000  Satellite mobile equipment - IRIDIUM, GLOBALSTAR, 
THURAYA, INMARSAT etc.;  Amateur Radio;  Fixed Broadband Wireless Access, except for the following European standards from the European Technical Standards Institute (ETSI): 
 2.4 GHz* 
 EN 300 – 328 
 Maximum EIRP 100mW or 20 dBm 
 5.7 GHz* 
 EN 300 – 440 
 Maximum EIRP 25mW or 14 dBm 
* No external antennas licensed 
8529.1010 to 8529.1040  8525.5010 to 
 
8525.5090 Satellite dishes (person/co mmercial) - receive only; 
VSAT (very small aperture terminal) - transmit and receive;  Police radar detector. Communication jamming equipment. 
8526.1000  Aeronautical radios (h and held and fixed); 
Radio broadcasting (transmission) equipment (AM, FM, TV, etc.); Equipment for fixed services; Citizen Band (CB) radios. 
SEYCHELLES BUREAU OF STANDARDS Glass and glazed 
glass products for architectural use in building 7005.1000 to 
7005.3000 Float glass and surface ground or polished glass, in 
sheets, whether or not having an absorbent, reflecting or non-reflecting  layer, but not otherwise 
worked. 
7016.9000 Other articles of pressed/moulded glass whether or 
not wired, kind used for building or construction purposes. 
MINISTRY RESPONSIBLE FOR ENVIRONMENT AND ENERGY & SEYCHELLES ENERGY COMMISSION PVC Insulated 
wires and Cables for fixed wiring  PVC Insulated flexible cord for use with appliances and equipment intended for domestic, office and similar environments 8544.1100 to 
8544.2000  Winding wire of copper and of other materials. 
 PVC insulated cables should be in accordance to British Standard BS 6004 or IEC Standard 60227. 
8544.4200 to 8544.6000 PVC insulated flexible cables (cords) should be in 
accordance to British Standard BS 6500 or IEC Standard 60227. 
MINISTRY RESPONSIBLE FOR LAND USE AND HABITAT Prefabricated 
Building 9406.0000 
 Prefabricated buildings.  
 
SEYCHELLES CIVIL AVIATION AUTHORITY Aircrafts 8801.1000 to 
8802.6000 Balloons and dirigibles; gliders, hang gliders and 
other non-powered aircraft. Other aircraft (for example,  helicopters, aeroplanes); 
spacecraft (including sa tellite); and spacecraft 
launch vehicles. 
SEYCHELLES MARITIME 
SAFETY 
AUTHORITY Ships and Vessels 
 
 
 8901.1000 
 
 Cruise ships, excursion boats and similar vessels 
principally designed for the transport of persons; 
ferry boat of all kind. 
8901.2000 Tanker. 
8901.3000 Refrigerated vessels, other than those of subheading 
8901.20. WT/ACC/SPEC/SYC/5 
 
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  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS 
8901.9000 
 Other vessels for the transportation of goods and 
other vessels for the transportation of both persons and goods. 
8902.0000 Fishing Vessels. 
8903.1000 to 8903.9200  Yachts and other vessels or pleasure or sports;  
 (These include Inflatable, sailboats with or without auxiliary motor, motorboats, other than outboard motor-boats but exclud e Kayak and Canoes).  
8903.9990 Other boats and vessels not elsewhere specified. 
 
 WT/ACC/SPEC/SYC/5 
 
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  Table 8:  Information on Import Licensing Procedures  
- Procedures and Eligibility of Import ers to Apply for an Import Licence 
 As mentioned earlier and as per Article 8(c) of the Licence Act 2010, the application for an 
import licence shall be submitted to the Seychelles Licensing Authority (SLA), and if all necessary documents are submitted to the Authority, a decision is normally taken within seven days of the 
date at which the application has been lodged. 
 In practice, an import licence cannot be granted automatically on request.  However, an 
applicant may obtain an import licence after good s are shipped from abroad.  The SLA can refuse 
to issue a licence if the applicant does not meet the ordinary requirements such as existence of 
safe and adequate premises, or Certificate of Occupancy of the Planning Authority.  In any case, the SLA shall inform the applicant that it has refused to grant an import licence, giving the reasons for that refusal.  However, the applicant has the right to challenge the SLA's decision before the 
Minister of Finance within 15 days from the date that decision has been made. 
- Documentation for Application for an Import Licence and Conditions of Licensing  In general, an applicant for an import licence must fill an application form and the latter 
must include information such as name of applicant and address, certificate of incorporation or 
registration for companies, term of validity of the licence, customs office which will clear the imports if any, and finally, name, function and sign ature of the responsible officer of the applicant. 
 In principle, all import licences are valid for a period of five year years from the date of 
issue unless earlier revoked by the SLA, and are no t transferable between importers.  In addition 
to a processing fee of SR 50, the business activity licence fee is of SR 1,200 per activity for five years. 
 As mentioned earlier, apart from import licence, an importer, whether an individual or 
professional trader, must comply with other pr ocedural requirements imposed under the Trades 
Tax Regulations; and Technical Standards and Sanitary and Phytosanitary measures for imported 
goods.  Also note that there is no foreign exchange control in Seychelles and consequently import 
licence is not a precondition for having access to foreign exchange.  No deposit or advance payment is associated with the issuance of import licence. 
 WT/ACC/SPEC/SYC/5 
 
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  Table 9:  List of TBT-relevant legislation and regulatory agencies  
Agencies Legislation Scope of Technical Regulations (TR) 
Department of 
Environment Environment Protection Act +
TR Environnemental management, noise pollution, Effluent 
discharge, plastic bags, waste management, etc. 
Seychelles Bureau 
of Standards SBS Act + TR 
Weights and Measure Act + TR Export of Fishery Act + TR Concrete blocks, Refillable Gas Cylinders, Toilet Soap, 
UHT Milk, Glass doors and windows, weighing instruments Canned, fresh and frozen fish, Sanitation of establishment and fishing vessels 
Ministry of Health   Public Health Act + TR 
Food Act + TR Pharmaceutical Act + TR Pesticide Control Act + TR  Potable Drinking Water, Sewage effluent, Foodstuff, 
Food contaminants, Food Labelling, Low acid canned food, pesticides and ch emicals, Medicines and 
pharmaceutical products, ve terinary drug products, 
Public health diseases , To bacco and Tobacco products, 
etc. 
Ministry of Finance, Trade and Investment  Customs Management Act 
+ TR Consumer Protection Act + TR Fair Trading Act + TR Prohibited and restricted good s, fair trading practices, 
consumer protection, etc.  
Department of Transport Land Transport Act + TR Vehicles, Chas sis and bodies, Internal combustion 
engines  Motor vehicles emissions,  Vehicles roadworthiness 
testing 
Department of Natural Resources   Plant Protection Act + TR 
Animal (Diseases & Import) Act + TR Flowers and plants, Wood and wood products, fruits and 
vegetables, Meat, poultry, etc.  
Department of Information Technology  Telecommunication Act  
Trade Tax Act (Prohibited and restricted goods) Regulations Radio communication equipment including VSAT  
Department of 
Internal Affairs (Commissioner of Police)  Trade Tax Act (Prohibited 
and restricted goods) Regulations Pyrotechnics products, Firearms, Blasting explosives, 
swords, bayonets and similar products  
Seychelles Civil Aviation Authority  Trade Tax Act (Prohibited 
and restricted goods) Regulations Aeroplanes, Air balloons, gliders, helicopters, etc. 
Ministry of Land 
Use and Habitat  Town and Country 
Planning Act Prefabricated houses, Building Construction and building 
products  
Seychelles Maritimes Safety Authority  Trade Tax Act (Prohibited 
and restricted goods) Regulations Ships and Vessels  
 
 WT/ACC/SPEC/SYC/5 
 
- 79 - 
 
  Table 10:  Patents Fees  
Patents Cost in Seychelles Rupees 
For every application for a patent accompanied by ac companied by a 
provisional specification only 300 
Examiner's Fee on reference of application with provisional specification 
not exceeding 400 
For every application for patent accomp anied by a complete specification 500 
On filling complete specification after provisional Specification 500 
Examiner's fee on reference of comple te specification, not exceeding 400 
On extending the time for leaving complete specification 150 
On extending the time for acceptan ce of complete specification 150 
On every patent before the expiration of 4 years from its date 1,000 
And Further before the expiration of 7 years 2,000 
Or in lieu of the fees of SR 1,000 and SR 2,000 the following annual fees 
before the expiration of the four th year from date of the patent 
"   "    "    Fifth  "  "  " "   "    "    Sixth  "  "  " "   "    "    Seventh "  "  " "   "    "    Eight    "  "  " "   "    "    Ninth   "  "  " "   "    "    Tenth   "  "  " "   "    "    Eleventh "  "  " "   "    "    Twelfth "  "  " "   "    "    Thirteenth "  "  "  
300 300 300 300 400 400 500 500 500 500 
On filling every amended or substituted specification 150 
On notice of opposition to grant of patent 300 
On every summons to witness 150 
On hearing of every opposed application 150 
On extension of patent 300 
On filling every disclaimer or memorandum of alteration 150 
For every office copy (including the seal) per folio of 72 words 150 
On filling every certificate voiding a patent 150 
On deposits of any assignment deed, licence or other do cument affecting 
proprietorship of patent 150 
On delivering triplicate patent after loss, etc. 150 
On every search, including inspection 50 
Annual fees for licence to patent agent 150 
Certified copies of extracts seal at per folio 50 
For every matter or thing not above provided for 50 
For a certificate of registration of a pa tent granted or issued in the United 
Kingdom 50 WT/ACC/SPEC/SYC/5 
 
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  Table 11:  Trademark Fees  
Matter or Proceeding Amount in 
Seychelles 
Rupees Corresponding  
Form 
1.  On application not otherwise char ged to register a trade mark for a 
specification of goods or services included in one class.  300 T.M. No.2  
1.(a) On application to register a seri es of trademarks under section 19(2) 
of the decree for a specification of goods or services included in one 
class  300 T.M. No.2  
1.(b) On application to register a defensive trade mark for a specification of 
goods or services included in one class    400 T.M. No. 31  
1.(c) On application to register a cert ification trade mark under section 35 of 
the Decree for a specification of goods or services included in one class  400 T.M. No.5  
1.(d) On application made at the same time under section 35 of the decree 
to register one certification trade ma rk for specifications of goods or 
services not all included in one class 400 T.M. No.5  
In respect of every class 
Total fee in no case to exceed SR 2,100 for any number of classes.  100 T.M. No.5  
2.  On a request to the registrar to st ate grounds of decision relating to an 
application to register a tr ade mark and materials used. 250 T.M. No.4  
3.  On notice of opposition before  the registrar under section 16 of the 
Decree for each application opposed, by an opponent  by proprietor 
respectively; or on the hearing of an  opposition under section 33 or 34 
of the Decree, by proprietor and by opponent respectively 300 T.M. No.6  
3. (a) On lodging a counter- statement in answer to a notice of opposition 
under section 16 of the decree for each application under any of the sections 24, 25, 30 and 31 of the decr ee, by the proprietor in respect 
of each trade mark; or in  answer  to a notice of opposition under 
section 33 or 34 of the decree, for each application or conversion opposed, by the proprietor  250 T.M. No.7
 
3. (b) On the hearing of each oppositi on under  section 16 of the decree, by 
applicant and by opponent respecti vely; or on the hearing of an 
application under any of the sections 24, 25, 30, and 31 of the decree, by applicant and 300 T.M. No.8
 
3. (c) On notice of oppo sition before the Registra r under to the Decree, for 
each application opposed by the oppo nent (Certification of Trade Mark) 300 T.M. No.35  
3.(d) On lodging a counter-statement in  answer to a notice of opposition 
before the registrar for each application opposed, by the applicant          
(Certification Trade Mark)  250 T.M. No.36  
3.(e) On the Hearing of each opposition  before the registrar by applicant and 
by opponent respectively (Certification Trade Mark) 300 T.M. No.37  WT/ACC/SPEC/SYC/5 
 
- 81 - 
 
  Table 12:  List of Licensable Ac tivities and Licence Fees Payable 
 
 LICENCE FEE 1 YR L ICENCE FEE 5 YRS L ICENCE FEE 10 YRS 
ACCOMMODATION    
To Keep/Manage a Hotel  SR100 per room  
To Keep/Manage a Guest House  SR1,200  
To Keep/Manage a Self-Catering 
Establishment  SR50 per room 
(minimum fee SR1,000)  
To Keep/Manage a Luxury Villa    
To Keep/Manage a restaurant   SR1,500  
To Keep/Manage a Café  SR1,200  
To Provide Catering Services  SR500  
To Keep/Manage Discotheque  SR2,000  
To Engage in a Take-Away Business  SR1,200  
 
BUILDING CONTRACTOR    
Class I  SR5,000  
Class II  SR2,000  
Class III  SR1,500  
Class IV  SR1,200  
*Overseas Building Contractor for a specific investment project US$5,000* 
 
BROADCASTING AND 
TELECOMMUNICATION    
Satellite Broadcasting receiver Dish 
size of up to 1.8m (individuals) SR1,200 per year   
Individuals – 
Dish size in excess of 1.8m up to 2.4m SR2,000 per year SR8,000  
Individuals, small hotel, guesthouse 
of 10 rooms or leisure centres.  Dish size of 1.8m or more Approved by Telecom.  But less than 2.5m in size SR2,000 per year SR8,000  
Other hotels and large 
establishments. Dish size greater than 2.5m in size. SR5,000 per year   
Amateur radio  SR1,000 per year   
Amateur radio SR500 for 3 months   
Audiotex services SR1,000   
VHF radio (common channel) SR300   
VHF radio (private channel maritime 
services) SR500 per set up to 
10 sets and SR300 per set for each set in excess of 10 sets   
Commercial Ocean going Seychelles 
Flag Vessel     
Less than 500 gross tonnage SR1,500 per year 
plus SR500 per Inmarsat terminal on board   
Over 500 gross tonnage SR1,800 per year 
plus SR500 per Inmarsat terminal on board   
Yacht (ocean going) SR900   
Citizen Band Radio SR300   
SSB Radio SR300   
Broadcasting Service Such sum may not be less than SR800,000 per year as may be agreed 
upon between the Minister responsi ble for broadcasting and applicant 
for the licence, having regard to the scale of service and facilities 
approved for the applicant. Duration of the licence specified under the agreement/licence. WT/ACC/SPEC/SYC/5 
 
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   LICENCE FEE 1 YR L ICENCE FEE 5 YRS L ICENCE FEE 10 YRS 
Telecommunication Service  
- Fixed telephone 
lines/Public Switched Telephone Network (PSTN) 
- Global System for Mobile 
(GSM) 10% of the annual 
gross receipts   
Cable Television  Fees and duration  of the licence specified under  
agreement licence. 
Internet Reseller Licence SR250   
Internet Access Service Prov ider SR40,000 per year or 2% the annual gross receipts. 
Voice Over Internet (VOIP) SR5,000   
Very Small Aperture Terminal 
(VSAT) SR5,000   
Accounting Authority  SR5,000  
 
COMPLEMENTARY HEALTH 
SERVICES    
Hydrotherapist SR1,500   
Hypnotherapist SR1,500   
Reflexologist SR1,500   
Aromatherapist SR1,500   
Massage Therapist SR1,500   
Energy Therapist SR1,500   
Colour Therapist SR1,500   
Osteopath SR3,000   
Manipulative Therapist SR3,000   
Acupuncturist SR3,000   
Homeopath SR3,000   
 
DIVING BUSINESS    
Dive Center SR10,000   
Dive Operator SR7,000   
Power Dive SR2,000   
 
FISHERIES    
Local Fishing Vessel SR100   
Fishing Net SR100   
Homard SR500 for three 
months only   
To Fish Sea Cucumber SR3,000 Mini Mahe 
SR4,000 Lavenir, Lekonomi, Whaler SR7,000 Schooner   
To Process Sea Cucumber SR20,000 
Licence processing set at SR20k per annum  
Foreign Fishing Vessel 
(tuna longline)    
1 month per gross registered tonne SR60   
1 month or more registered tonne SR180   
1 year per gross registered tonne SR300   
Other licence fees e.g. EEC vessels 
are established under the agreement in force SR1,000 
Where no such fees are specified in the agreement or the licence.  
 
GAMING ACTIVITIES    
Casino SR1m   
Betting  SR50,000   
Gaming Machines SR1,000 per 
machine   
Coin Operated Machines SR200   
Games of Chance Lottery SR200   
Games of Chance   SR1m   
 
HIRER    
Hirer of Bicycles SR400   WT/ACC/SPEC/SYC/5 
 
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   LICENCE FEE 1 YR L ICENCE FEE 5 YRS L ICENCE FEE 10 YRS 
Hirer of Bullock Carts SR20   
Hirer of loaders or excavators SR400   
Hirer of Public Omnibus SR1,000   
HIRER SELF-DRIVE   SR500 per vehicle per 6 months in addition to the road fund licence of 
R1 per cc. 
 
HIRECRAFT    
*Where hire craft belongs to a 
Seychellois*    
- craft not exceeding 3m SR500   
- craft exceeding 3m but not 6m SR1,500   
- craft exceeding 6m but not 9m SR4,000   
- craft exceeding 9m but not 12m SR6,000   
- craft exceeding 12m but not 20m SR8,000   
- craft exceeding 20m SR10,000   
Beach craft including windsurfing 
board, sail board and beach sports crafts. SR100 per 
non-motorized equipment SR200 per motorized equipment.   
*Where the hirecraft does not belong to a Seychellois, each of the fee is doubled* 
 
Plying Boat SR1,000   
Trade Vessel SR2,000   
Ferry SR2,000   
 
HEALTH SERVICES    
Medical Practitioner SR3,000   
Optometrist SR3,000   
Optician SR3,000   
Dentist SR3,000   
Pharmacist SR3,000   
Physiotherapist SR1,500   
Dental Technologist SR1,500   
Laboratory Technologist SR1,500   
Radiographer SR1,500   
Nurse SR500   
Each additional premises (clinic) SR2,000   
 
LIQUOR AND OUTDOOR 
ENTERTAINMENT    
Bottlers SR500   
Liquor – Off SR300   
Public Bar SR1,500   
Member’s Club SR1,500   
Bacca SR400   
Lapire SR100   
Temporary Liquor SR100 per day   
Outdoor entertainment SR500 for one day, not exceeding 3 days SR1,500. 
Exceeding 3 days SR5,000. 
 
MANUFACTURING    
*Where the projected annual 
turnover     
Is less than 100,000  SR1,200 SR2,400 
Exceeds 100,000 but will not 
exceed 500,000  SR1,400 SR2,800 
Exceeds 500,000  SR2,000 SR4,000 
 
NEWSPAPER PUBLISHER  SR2,000  
Each additional paper or 
supplementary paper  SR1,000  
 
NEWSPAPER PRINTER  SR2,000  WT/ACC/SPEC/SYC/5 
 
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   LICENCE FEE 1 YR L ICENCE FEE 5 YRS L ICENCE FEE 10 YRS 
 
PROFESSIONAL SERVICES    
Accountant  SR3,000  
Auditor  SR3,000  
Architect  SR3,000  
Computer Consultant  SR3,000  
Engineer   SR3,000  
Estate Agent  SR3,000  
Land Surveyor  SR3,000  
Legal Practitioner  SR3,000  
Marine and Cargo Surveyor  SR3,000  
Mechanical Engineer  SR3,000  
Notary  SR3,000  
Quantity Surveyor  SR3,000  
Veterinary Surgeon  SR3,000  
*Overseas Architect for a specific project under 1500 m2 US$2000* 
*Overseas Architect for a specific project over 1500 m2 US$3000* 
*Overseas Engineer for a specific project under 1500 m2 US$2000* 
*Overseas Engineer for a specific project over 1500 m2 US$3000* 
 
SERVICES    
Advertising Agent  SR500  
Aircraft Agent  SR3,000  
Bakery  SR1,200  
Beautician  SR1,200  
Butcher  SR1,200  
Car washer  SR1,200  
Commission Agent  SR500  
Dealer in Pesticides  SR1,200  
Draughtsman Class I  SR1,000  
Draughtsman Class II  SR1,000  
Draughtsman Class III  SR1,000  
Draughtsman Class IV  SR1,000  
Driving Instructor  SR1,000  
Garage  SR1,200  
Hairdresser  SR1,200  
Labour Contractor  SR1,000  
Operator of Laundry Services  SR1,200  
Patent Agent  SR1,000  
Refrigeration Mechanic  SR1,000  
Shipping Agent  SR5,000  
Trade Mark Agent  SR1,000  
 
TRADE     
Employment Agency  SR2,000  
 
Exhibiting of Films To Public    
Where seating accommodation is 
less than 100 SR600   
Where seating accommodation is 
over 100 SR800   
 
Coco-De-Mer Dealer SR50   
 
*Petroleum Sale    
Petroleum Warehouse  SR1,200  
Fixed supply pump to store 
petroleum other than kerosene  SR500  
Fixed supply pump to store 
kerosene  SR500  
Movable supply pump to store 
petroleum other than kerosene  SR500  
Movable supply pump to store 
kerosene  SR500  
Dealing in or sale of petroleum  SR2,000  WT/ACC/SPEC/SYC/5 
 
- 85 - 
 
   LICENCE FEE 1 YR L ICENCE FEE 5 YRS L ICENCE FEE 10 YRS 
storage capacity exceeding 
1,000 litres 
Dealing in or sale of petroleum 
storage capacity less than 
1,000 litres  SR250  
Retail  SR1,200  
Ship Chandler  SR2,250  
Tour Operator  SR2,000  
Travel Agent  SR2,000  
Tour Guide  SR1,000  
Wholesale  SR1,200  
Import  SR1,200  
Motor Vehicle Dealer  SR3,000  
 
VEHICLE 
 Registration of motor vehicles SR100    
Motorcycle with/without side car SR1.50 per cc 
subject to a minimum fee of R200   
Private/Public motor vehicle (other 
than motorcycle, tractor, mobile crane, tracked-motor vehicle) SR1.50 per cc 
subject to a minimum fee of 
SR1,000   
Mobile Crane SR1.50 per kg 
subject to a minimum fee of SR1,000   
Tracked motor vehicle and other 
vehicles on wheels (not elsewhere specified) including excavator, 
loader/handle shovel, grader, 
digger, road roller and heavy duty vehicle SR1.50 per kg 
subject to a minimum fee of 
SR5,000  
   
Commercial motor vehicle, where 
the vehicle is used or intended to be used for  the conveyance of goods in connection with the trade or business of the owner of the vehicle SR1.50 per cc 
subject to a minimum fee of SR1,000  
  
Commercial motor vehicle, where 
the vehicle is used or intended to be used for the conveyance of goods for hire SR1.50 per cc 
subject to a minimum fee of SR1,000   
 
Taxi SR500 per year in 
addition to the road 
fund licence of 
SR1.50 per cc   
Bicycle SR100 including 
SR50 insurance and SR40 licence per year. Registration fee SR10   
 
DRIVING LICENCE    
Local driving licence   SR500 
International driving licence SR500   
 
 
 
__________