RESTRICTED  
  
WT/ACC/SPEC/SYC/6/Rev.1  
 
 
12 May 2014  
(14-2945)  Page: 1/148  
Working Party on the Accession of the Republic of 
Seychelles    
 
 ACCESSION OF SEYCHELLES 
DRAFT REPORT OF THE WORKING PARTY 
ON THE ACCESSION OF THE REPUBLIC OF SEYCHELLES  
Revision 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
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  TABLE OF CONTENTS 
I. INTRODUCTION ....................................................................................................... 4  
DOCUMENTATION PROVIDED ........................................................................................... 4  
INTRODUCTORY ST ATEMENTS ......................................................................................... 4  
II. ECONOMIC POLICIES .............................................................................................. 5  
-  Monetary and Fi scal Policy ...................................................................................... 5  
-  Foreign Exchange and Payments ........................................................................... 10  
-  Investment Regime ............................................................................................... 11  
-  State Ownership and Privatization ........................................................................ 15  
-  Pricing Poli cies ...................................................................................................... 19  
-  Competition Policy ................................................................................................ 20  
III. FRAMEWORK FOR MAKING AND ENFORCING PO LICIES ........................................ 20  
-  Powers of Executive, Legislative and Judicial Branches of Government ................ 20  
-  Authority of Sub-Central Governments .................................................................. 22  
IV. POLICIES AFFECTING TRADE IN GOODS ............................................................... 23  
-  Trading Rights ....................................................................................................... 23  
A. IMPORT REGU LATIONS ......................................................................................... 29  
-  Ordinary custom s duties ....................................................................................... 29  
-  Other duties an d charge s ...................................................................................... 30  
-  Tariff rate quotas, ta riff exempt ions ..................................................................... 32  
-  Fees and charges for se rvices rendered ................................................................ 33  
-  Application of internal  taxes to imports ................................................................ 35  
-  Quantitative import restrictions, including prohibitions, quotas and 
licensing sy stems .................................................................................................. 37  
-  Customs valuation ................................................................................................. 43  
-  Rules of or igin ....................................................................................................... 46  
-  Other customs fo rmalities ..................................................................................... 47  
-  Preshipment inspection ......................................................................................... 48  
-  Anti-dumping, countervailing du ties, safeguar d regimes ...................................... 48  
B. EXPORT REGU LATIONS ......................................................................................... 49  
-  Customs tariffs, fees and charges for services rendered, application of 
internal taxes to exports ....................................................................................... 49  
-  Export restrictions ................................................................................................ 49  
-  Export subs idies .................................................................................................... 52  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ............................... 54  
-  Industrial policy, in cluding subs idies .................................................................... 54  
-  Technical barriers to trade, st andards and cert ification ........................................ 56  
-  Sanitary and phytosani tary meas ures ................................................................... 60  
-  Trade-related investment measures ...................................................................... 64  
-  State-trading entities ............................................................................................ 64  
-  Free zones, special economic areas ....................................................................... 64  
-  Government pr ocurement ..................................................................................... 68  
-  Transit ................................................................................................................... 69  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  -  Agricultural policies .............................................................................................. 69  
(a) Import s ................................................................................................................. 69  
(b) Exports .................................................................................................................. 69  
(c) Internal po licies .................................................................................................... 70  
-  Trade in civil aircraft ............................................................................................. 71  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME ............................................. 71  
-  GENERAL ............................................................................................................... 71  
-  Industrial property protection ............................................................................... 71  
-  Responsible agencies for policy fo rmulation and implementation ......................... 73  
-  Participation in international inte llectual property  agreements ............................ 74  
-  Application of national and MFN treatment to foreign nationals ............................ 74  
-  Fees and taxes ...................................................................................................... 74  
-  SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS ................................................................................................................. 74  
-  Copyright and rela ted rights ................................................................................. 74  
-  Trademarks, includin g service marks .................................................................... 76  
-  Geographical indications, including appellations of origin ..................................... 76  
-  Industrial designs ................................................................................................. 76  
-  Patents .................................................................................................................. 77  
-  Plant variety protection ......................................................................................... 77  
-  Layout designs of inte grated circuits .................................................................... 78  
-  Requirements on undisclosed informatio n, including trade secrets and test 
data ....................................................................................................................... 78  
-  MEASURES TO CONTROL ABUSE OF IN TELLECTUAL PROPERTY RIGHTS ................ 78  
-  ENFORCEMENT ...................................................................................................... 78  
-  Civil judicial procedur es and reme dies .................................................................. 78  
-  Provisional measures ............................................................................................ 79  
-  Administrative procedur es and reme dies .............................................................. 79  
-  Special border measures ....................................................................................... 79  
-  Criminal proc edures  .............................................................................................. 80  
VI. POLICIES AFFECTING TR ADE IN SERVICES ........................................................... 81  
VII. TRANSPARENCY .................................................................................................... 82  
-  Publication of information on trade ....................................................................... 82  
-  Notifications .......................................................................................................... 83  
VIII. TRADE AGREEMENTS ............................................................................................. 83  
CONCLUSI ONS ............................................................................................................... 86  
ANNEX 1 ....................................................................................................................... . 87 
ANNEX 2 ....................................................................................................................... . 92 
APPENDIX .................................................................................................................... 1 45 WT/ACC/SPEC/SYC/6/Rev.1 
 
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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.[20]. 
2. The Working Party met on 20 February 1997 under the Chairmanship of 
H.E. Mr. J. Ravaloson (Madagascar), and on 22 November 2010, 10 July 2012, 21 June 2013, 
15 November 2013 and […] under the Chairmanship of Ms. Hilda Ali Al-Hinai (Oman). 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on 
the Foreign Trade Regime of Seychelles (WT/ ACC/SYC/3), an updated Memorandum on the 
Foreign Trade Regime of Seychelles (WT/ACC/SYC/9), and the questions submitted by Members on 
the foreign trade regime of Seychelles (W T/ACC/SYC/7, WT/ACC/SYC/8, WT/ACC/SYC/10, 
WT/ACC/SYC/12, WT/ACC/SYC/23, WT/ACC/SYC/44,  WT/ACC/SYC/55).  The Government of 
Seychelles also made available to the Working Party the legislation listed in ANNEX 1 . 
INTRODUCTORY STATEMENTS 
4. The representative of Seychelles said that  the Working Party on the Accession of 
Seychelles had held its first meeting in February 1998.  Thereafter, the process had gone into 
dormancy for various reasons, including human and institutional capacity constraints.  However, 
his Government had continued to invest substantively in capacity-building and the modernization 
of the country's economy.  Seychelles had liberalized its currency, privatized most of its 
State-owned enterprises, and was no longer applying a discriminatory price control regime.  
In May 2009, Seychelles had submitted an updated Memorandum on the Foreign Trade Regime to 
reactivate its accession process (document WT/ACC/SYC/9).   
5. The representative of Seychelles added that Seychelles was a developing island state that 
was highly vulnerable to maritime piracy and international market risks.  While the GDP figures 
indicated that Seychelles' level of development was comparable to some developed or advanced 
developing countries, the economic reality suggested otherwise.  In his view, Seychelles faced 
vulnerabilities comparable to those faced by Least-Developed Countries (LDCs).  In addition, its 
economy had been severely affected by the global economic crisis.  Recognizing that the 
implementation of WTO requirements was a complex process, he called on Members to show 
flexibility in negotiating Seychelles' terms of entry. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  6. He added that his Government was committed to becoming part of a multilateral trading 
system, which promoted modernization, develo pment and liberalization, based on fair and 
equitable rules.  Seychelles' aimed at establishing a diversified free-market economy.  This would 
reduce the economy's vulnerability, increase its competitiveness, and facilitate its integration into 
the global trading system, making it an attractive destination for foreign investment. 
7. Members welcomed the application from Seychelles to join the WTO and looked forward to 
a rapid accession on commercially viable terms.  Members welcomed the substantial economic 
reforms undertaken and Seychelles' trade reform  programme, noting that some issues would 
require further work to bring Seychelles' foreign trade regime into full conformity with WTO rules 
and requirements. 
8. The Working Party reviewed the economic policies and foreign trade regime of Seychelles 
and the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by 
Members of the Working Party on the various aspects of Seychelles' foreign trade regime and on 
the terms and conditions of Seychelles' accession to the WTO are summarized below in 
paragraphs 9 to [...].   
II. ECONOMIC POLICIES 
- Monetary and Fiscal Policy 
9. The representative of Seychelles said that  the Central Bank of Seychelles (CBS) was 
responsible for formulating and implementing Seychelles' monetary policy.  He added that, in 
November 2008, the Bank had introduced a floating exchange rate regime.  Interventions in the 
foreign exchange market had since been limited to  smoothing excess volatility, preserving orderly 
market conditions and supporting the reserve accumulation objective.  The introduction of the 
floating exchange rate regime had been part of a series of comprehensive macroeconomic 
measures that included the removal of all exchange restrictions and the complete liberalization of 
the current account.  In his view, over a relative ly short period, the market-based exchange rate 
arrangement had played a key role in redressing macroeconomic imbalances and in contributing to 
the improvement of the country's external competitiveness.   
10. The CBS' primary objective was price stability.  This was achieved by meeting a 
pre-determined reserve money target thro ugh the use of market-based instruments 
(monetary targeting).  Particular emphasis was placed on liquidity management.  Given the 
existing excess liquidity in the system, the CBS' in terventions in the open market had largely been 
aimed at withdrawing liquidity, in particular, th rough the use of deposit auction arrangements.  
In April 2011, in response to emerging inflationary risks resulting from rising international 
commodity prices, the CBS increased the minimu m reserve requirement by 3% and lowered the 
reserve money ceiling.  Inflationary pressures persisted during the first half of 2012, with the 
consumer price index at a peak in year-on-year inflation in June.  However, inflationary risks 
decreased significantly in the second half of 2012, which allowed the CBS "to loosen" its monetary 
policy "stance" in the fourth quarter of 2012.  The year-on-year consumer price index stood at WT/ACC/SPEC/SYC/6/Rev.1 
 
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  0.4% in 2010, rising to 5.5% in 2011 and 5.8% in 2012 and dropping to 3.4% in 2013.  
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 taxes and to indirect taxes 
applied to goods and services, tariff duties and fees and charges applied to imported goods, and 
fees applied for licenses for certain activities, was contained in the following legislation:  the 
"Customs Management Act 2011" (notified in WT/ACC/SYC/20) and the "Customs Management 
(Tariff and Classification of Goods) Regulations 2013" (notified in WT/ACC/SYC/28), which had 
been repealed and replaced by the Customs Management (Tariff and Classification of Goods) 
Regulations 2014 (notified in WT/ACC/SYC/48); the "Value Added Tax Act 2010" (notified in WT/ACC/SYC/27) and implementing regulations; the "Licences Act 2010" (notified in  
WT/ACC/SYC/10/Add.2) (e.g. fees for various licences; road tax; etc.); the "Excise Tax Act 2009" 
(notified in WT/ACC/SYC/43); the "Business Tax Act 2009" (notified in WT/ACC/SYC/40); the 
"Revenue Administration Act 2009" (notified in WT/ACC/SYC/35); and the "Income and 
Non-Monetary Benefits Tax Act, 2010" (notified in WT/ACC/SYC/26).  The complete list of direct 
and indirect taxes, the legislation under which they are governed and the responsible authority 
are, as follow: 
LEGISLATION APPLICABLE DIRECT / 
INDIRECT TAXES RESPONSIBLE AUTHORITY 
Customs Management Act 2011; 
Customs Management (Tariff and Classification of Goods) Regulations 2014 Customs Duties Seychelles Revenue Commission 
under the Ministry of Finance, Trade and Investment 
Value Added Tax Act 2010 Value Added Tax  Seychelles Revenue Commission 
under the Ministry of Finance, Trade and Investment 
Licences Act 2010 Licence fees  Seychelles Licensing Authority 
under the Ministry of Finance, Trade and Investment 
Excise Tax Act 2009 Excise tax  Seychelles Revenue Commission 
under the Ministry of Finance, Trade and Investment 
Business Tax Act 2009 Business Tax;  
Withholding Tax  Seychelles Revenue Commission 
under the Ministry of Finance, Trade and Investment 
Income and Non-Monetary Benefits 
Tax Act (2010) Income tax;  
Non-Monetary benefit tax  Seychelles Revenue Commission 
under the Ministry of Finance, 
Trade and Investment 
 
12. The representative of Seychelles noted that th e "trades tax" was the customs duty levied 
on imported goods.  Previously, tax rates were specified in the "Trades Tax Regulations 1997" (notified in WT/ACC/SYC/9/Add.1) and Schedules annexed to the "Trades Tax Act 1992" (notified 
in WT/ACC/SYC/9/Add.1).  Ad valorem  "trades tax" rates were calculated on the basis of the Cost, 
Insurance and Freight (CIF) value of the goods, while specific trade tax rates were calculated on 
the basis of volume.  He added that the "Customs Management Act 2011" was enacted in 
December 2011 and became effective in July 2012.  The "Trades Tax Act 1992" was repealed with WT/ACC/SPEC/SYC/6/Rev.1 
 
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  the coming into effect of the "Customs Management  Act 2011".  Accordingly, the term "trades tax" 
was replaced by the term "customs duty".   
13. All implementing regulations under the "Trades Tax Act 1992" (i.e. "Trades Tax 
Regulations 1997") remained effective, unless they were repealed and replaced by implementing 
regulations under the "Customs Management Act 2011" (CMA 2011).  These regulations only 
governed the collection of customs duties; all other taxes were governed by other pieces of 
legislation.  See Table 11  in Annex 2 for the complete list of ((i) still effective or (ii) repealed) 
Trades Tax Regulations 1997.  He further stated that all future Regulations, gazetted under the 
"Customs Management Act 2011", would be stand-alone legislation.   
14. The representative of Seychelles said that new implementing regulations under the 
"Customs Management Act 2011" were being enacted.  These implementing regulations were, the: "Customs Management (Tariff and Classification of Goods) Regulations 2014"; "Customs 
Management Regulations 2014" (consolidation); and "Customs Management (Border Measures) 
Regulations 2014".  He confirmed that any new implementing regulations under the "Customs 
Management Act 2011" would be notified to the WTO.  The Working Party took note of this 
commitment. 
15. The Value Added Tax (VAT) regime was governed by the "Value added Tax Act 2010". 
On 1 January 2013, this Act repealed and replaced the "Goods and Services Tax (GST) Act 2001" 
(notified in WT/ACC/SYC/9/Add.1).  The "Value Added (Amendment of Schedules) Regulations 
2012" (notified in WT/ACC/SYC/34) was repealed and replaced in February 2014, with the enactment of the Value Added Tax (Amendment of Schedules) Regulations, 2014 (notified in 
WT/ACC/SYC/48, earlier draft versio n notified in WT/ACC/SYC/26).   
16. The VAT was set at 15%.  VAT applied to all imported and domestically-produced goods 
and services, except for those exemptions specified in Table 10  in Annex 2, extracted from the 
"Value Added Tax (Amendment of Schedules) Regulations 2014".  The total net amount of VAT 
collected in the year 2013 amounted to SR1,441,406,5231.   He added that the breakdown and 
update for the tax year 2013 was contained in Table 17  of Annex 2. 
17. The "Excise Tax Act 2009" stipulated that exci se rates would be imposed on: (i) excisable 
goods removed from taxation control by a manufacturer; or (ii) excisable goods imported into 
Seychelles.  He added that the foreign exchange repatriation tax (of 1.5%) was no longer applied 
to foreign exchange currency re patriated from Seychelles.   
18. In 2013, the approximate shares of the various taxes and fees as a percentage of total 
State revenues, had stood at:  14% - income tax; 7.5% - tariffs on imports; 12% - excise tax; 
26% - VAT (value added tax); 15% - business tax; 6.5% - other tax; 5.4% - fees and charges; 
7.3% - dividends income; and 1.8% - other non-tax.   
                                               
1 At the exchange rate of SR1 to US$0.08065 as of May 2014.  Source:  Central Bank of Seychelles, 
http://www.cbs.sc/  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  19. "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; a vocation or calling exercised by a pe rson; any leasing of property or premises by a 
person; or any trade venture carried out by a person, without any employees.  Previously, under 
the "Business Tax Act 2009", sole traders, i.e., natural persons operating their business in their 
own name enjoyed a tax free threshold of SR100, 000 and a concessional tax rate between the 
threshold amount and SR250,000.  Partnerships could also fall into the category of sole traders.  
For all other taxpaying business entities conducting business in Seychelles, the taxable base was 
the total income received.  Each business was responsible for determining its tax obligations 
correctly (self-assessment regime).  The tax year ran from January to December.   
20. Asked to provide further details on partnerships, the representative of Seychelles said that, 
under the "Business Tax Act 2009", businesses were categorized as partnerships when two or 
more people conducted business with a view to making profit.  Pursuant to the Act, partnerships 
were not considered legal persons.  They could not own the assets of businesses, nor were they 
responsible for any liabilities that the partnership incurred.  Under the "Business Tax Act 2009", a 
partnership was therefore not a taxable entity, but the profit shares of the partners were taxable.  
The taxable income of the partnership needed to be  assigned to the individual partners (based on 
the contributions of each partner) before the tax liability could be determined.  For example, if a 
partnership had a taxable income of SR10,000 then each partner's share of that business income 
would be SR5,000.  Each partner would need to pa y the tax on the individual share of the business 
income.  He noted that partnerships were requir ed to lodge an annual tax return, detailing the 
income of the partnership and each partner's share of that income. 
21. The representative of Seychelles said that the rates and thresholds of Seychelles' tax 
system had been revised, pursuant to the enactm ent of "Business Tax (Amendment of Schedules) 
Regulations 2012" (notified in WT/ACC/SYC/22).  Under the revised tax system, the following rates 
applied to sole traders' incomes:  0% for incomes up to SR150,000; 15% for incomes between 
SR150,000 and SR1,000,000; and 30% to incomes exceeding SR1,000,000.  In the case of a 
company or other business entity, including government entities, the following tax rates are 
prescribed:  25% up to SR1,000,000; and 30% to anything above SR1,000,000.  In response to a 
specific question, he noted that "government entities" referred to State-owned enterprises, as 
contained in Table 2  of Annex 2, which were fully owned by the Government (i.e. 100%) and were 
not incorporated under the "Companies Ordinance Act 2013".  An example would be the Seychelles 
Public Transport Corporation. 
22. Under the "Business Tax Act of 1987" (BTA 1987) (notified in WT/ACC/SYC/9/Add.1), 
business taxpayers had to pay a provisional tax in the form of 12 instalments over the course of 
the financial year, which had been calculated as an estimate of their annual business tax liability.  
The "BTA 1987" had been repealed and replaced  by the "Business Tax Act 2009" (BTA 2009).  
In accordance with Section 77 of the BTA 2009, a Pay-As-You-Go (PAYG) regime had been 
established on 1 January 2010.  Only Seychelles-based legal persons earning taxable income were WT/ACC/SPEC/SYC/6/Rev.1 
 
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  liable to remit PAYG instalments to the Seyche lles Revenue Commission (SRC).  The BTA 2009 also 
provided for a withholding tax system in order to withhold parts of a payment for tax purposes, in specified circumstances, and remit the amount to the SRC within a mandated period.  The PAYG 
instalments arrangement had been introduced to fa cilitate the payment of business tax throughout 
the year on predicted taxable incomes.  This a rrangement was based on:  (i) the taxpayer's own 
estimate of business tax liability; or (ii) an instalment amount provided by the SRC based on the 
taxpayer's previous business tax liability or on other considerations, such as industry average. 
23. Withholding tax rates, as prescribed under the First Schedule of the "BTA 2009", were set 
at: 5% for dividends and interest paid to residents; 15% for dividends and interest paid to 
non-residents; 5% for payments to specified businesses; 33% in cases where no valid tax invoice 
had been provided; 5% in the case of insurance premiums paid to non-residents; 15% in the case of royalties, natural resources amounts and techni cal service fees paid to non-residents; and 15% 
in the case of remunerations paid to non- resident entertainers or sport persons. 
24. A business owner could apply for a revision of the initial tax estimate, providing evidence, 
where necessary, to assist the SRC in determining whether or not to approve the application.  
Such evidence could include cash flow forecasts illustrating how the revised figures had been 
calculated.  If an application was accepted, a Revised Instalment of Business Tax Assessment was 
issued, illustrating the revised tax instalment payable each month. 
25. Asked to clarify whether the BTA 2009 replaced any other taxation methods, the 
representative of Seychelles stated that no other taxation methods had been replaced by this Act.  He added that the BTA 2009 was designed with the objective to improve the distribution of the 
tax burden.  In his opinion, the BTA 2009 had broadened the tax base and enacted far-reaching 
provisions to undermine tax evasion.  
26. In response to a specific question, the representative of Seychelles stated that there was 
no land tax or other real estate tax.  He noted, however, that a stamp duty of 5% of the value of 
land was levied in the case of sales and transfers of land and other real estate.  A business tax was 
applied to incomes derived from rentals of more than one property.   Previously, a GST charge of 
15% had applied on rents, but this regime was abolished and replaced with the adoption of the 
VAT Act as of 1 January 2013.  From 1 January 2013, under the new VAT regime, a VAT charge of 
15% was applied on commercial rents.   
27. Previously, personal income taxes were levied in the form of social security contributions, 
in accordance with the Social Security Act 1987.  Under this Act, employers used to pay 20% of all 
required contributions on behalf of the empl oyee, while employees only had to pay 2.5%.  
Since 2010, a withholding-based Personal Income Tax (PIT) was applied on domestic-sourced 
revenue for nationals and resident expatriates, pu rsuant to the "Income and Non-Monetary Benefit 
Tax Act 2010" (notified in WT/ACC/SYC/26), in order to replace the social security contribution.  
Pursuant to this new system, the liability was solely on the beneficiaries of salaries and not on 
employers.  The PIT rate amounted to 15% of the gross salary/wage.   WT/ACC/SPEC/SYC/6/Rev.1 
 
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  28. The "Income and Non-Monetary Benefits Tax Act 2010" stipulated taxes with regard to 
income and non-monetary benefits.  Under the said Act, income taxes on the salary and any other monetary benefits (for example, allowances, etc.) had to be paid by the employee, while taxes on 
non-monetary benefits (for example, motor vehicles, accommodation, etc.) had to be paid by the 
employer.  The tax rates on the income and non-monetary benefits were:   
• 15% income tax (Seychellois and non-Seychellois employees).  Pursuant to the Act, the 
'income' comprised all the monthly monetary remunerations that an employee received, such as the salary and allowances; 
• 20% non-monetary benefits tax;   
• SR50 for domestic workers (i.e. household assistance);   • SR100 or 10%, whichever was lower for day care workers; and   
• SR100 for employees of a farming company or a boat owner (as defined under the 
 Agriculture and Fisheries Incentives Act 2005).   
For example, for an employee with a monthly salary of SR4,000 and allowances of 
SR1,200, the total monthly remuneration amounted to SR5,200.  Under the Act, 15% income tax 
would apply to the total of SR5,200, which would need to be paid by the employee.  If the 
employee received monthly non-monetary benefits amounting to SR5,000, for example, 20% tax 
on these benefits would apply and would have to be paid by the employer. 
29. Section 4(3) of the "Income and Non-Monetary Benefits Tax Act 2012" contained a list of 
exemptions.  These were: 
- approved Government employment projects or schemes; 
- benefits received under the "Privileges and Immunities Act"; 
- payments made by priests or other recognized religious organization; 
- payments by musicians registered with the National Arts Council; 
- per diem  payments; 
- payments for shoes or safety shoes, which were part of a uniform; 
- annual bonuses meeting specific conditions, i.e. 1/12 of the employees annual base salary 
or SR10,000 - whichever was lower. 
- Compensation payment pursuant to Section 62A of the "Employment Act 1995"; 
- Service charges paid under an approved scheme, such as […]; 
- Retirement pension provided under the Social  Security Fund, the Seychelles Pension Fund 
or any other approved legislation. 
- Foreign Exchange and Payments 30. The representative of Seychelles said that, as of 1 November 2008, all surrender 
requirements – for the conversion of foreign exch ange earnings into Seychelles rupees (SR) for 
traders and commercial banks that were buying and selling foreign exchange – had been 
eliminated.  
31. 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.   
32. He added that the CBS did not intend taking up the functions of commercial banks and 
authorized foreign exchange dealers.  The CBS'  policy was to direct traders and importers to 
commercial banks and foreign exchange dealers to meet their foreign exchange needs.  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  33. The representative of Seychelles said that Seychelles' balance-of-payments equilibrium 
had not been restored.  This assessment was shared by the International Monetary Fund (IMF).  He added that Seychelles had signed a two-year Stand-by Arrangement with the IMF on 
1 November 2008.  The IMF continued to provide assistance to Seychelles through the IMF's 
Extended Fund Facility (EFF) scheme.  
- Investment Regime 
34. The representative of Seychelles said that the "Seychelles Investment Act 2010" 
(SIA 2010) (notified in WT/ACC/SYC/26) regulated both foreign and domestic  investment in all 
sectors, except for the cottage industrial production sector.  This Act had repealed and replaced 
the "Investment Code Act 2005" (notified in WT/ACC/SYC/9/Add.1).  He noted that one of the 
Schedules in the repealed "Investment Code Act 2005" had specified certain areas of investment 
reserved for Seychelles' nationals, and other areas where foreigners were required to enter a joint 
venture with Seychelles' nationals.  This 2005 Act had also specified areas of strategic investment, 
which had been subject to government approval.  He stressed that although this Schedule was 
neither applicable, nor in effect, with the re peal of the "Investment Code Act 2005", the 
restrictions, as contained in the Schedule, remained and had been absorbed into policies and other 
pieces of legislation.  The list of reserved and restricted areas of investment was attached as Table  
12 of Annex 2.  He added that this list was subject of an ongoing review.  Asked to provide an 
update on the status of the review, he said that  the review had been completed.  The report on 
the results of the review had been adopted by the Cabinet.  The decision included the approval of 
the list of reserved and restricted areas, whic h had been incorporated in an implementing 
regulation (i.e. draft "Seychelles Investment (Reserved and Restricted Areas) Regulations, 2014"), 
which was yet to be promulgated, pursuant to the Legislative Action Plan.  The Ministry in charge 
of investment would be the responsible authority enforcing the list in Table 12 .  
35. The "Seychelles Investment Act 2010" provided for the establishment of the Seychelles 
Investment Board (SIB) to promote and facilitate the development of investments.  
The representative of Seychelles added that, in  his view, the SIA 2010 created a transparent, 
predictable legal and administrative investment environment.  The interests of investors relating to 
fair and equitable treatment, the protection of their rights of property and profits, and the 
continuation of activities in strategic or restricted fields were governed in Sections 4 to 9 of Part II 
of the SIA 2010.  Part III of the SIA 2010 provided th at investors could obtain assistance from the 
SIB, such as close coordination with public sector agencies to facilitate the implementation of their 
investment proposals.  Part III of the SIA 2010 also stipulated that the SIB coordinated action of 
the private and public sectors in order to assist in the implementation of partnership projects.  
Part IV of the SIA 2010 also provided for the establishment of an Investment Appeal Panel for the 
review of decisions made by a public sector agency on any investment matter.  Part V dealt with 
the establishment, objectives, funding and the administration of the SIB and the 'Powers of the 
Minister' under the SIA 2010.  Part VI related to the staff and management of the Board and its financial control. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  36. The SIA 2010 also empowered the SIB to enter into international agreements for the 
protection of investments made by citizens abroad and by non-citizens in Seychelles.  
37. Asked whether the approval of foreign investment proposals required an economic needs 
test (ENT), the representative of Seychelles replied that ENTs were required for the retail sector 
only.  All applications had to undergo the following procedure: First, submit an application in the 
form of a project memorandum to the Seychelles Investment Board (SIB).  Second, review of the 
application by the Economic Needs Test (ENT) Committee, which was the body responsible for 
conducting the ENT assessment.  The Committee comprised three members: a representative from 
the Employment Division of the Ministry of Labour and Human Resource Development; a 
representative from the Policy Division of the Ministry of Finance, Trade and Investment; and a 
representative from the Trade Division of the Mini stry of Finance, Trade and Investment.  For the 
retail sector, the ENT assessment was based on three specific key criteria: i) provision of new 
service/products (e.g. internationally recognized company, scope to enhance sector, etc.); 
ii) improvement of infrastructure of the economy (e .g. storage, transport, new technologies, etc.); 
and iii) implication for employment for Seychellois (e.g. increase employment opportunities, 
attract skilled labour, provide training opportuniti es, etc.).  The ENT was based on a point system, 
with 100 being the maximum.  Points were given depending on the assessment for each criterion.  
A minimum of 60 points was required to obtain an approval for the investment.  In case the ENT 
resulted in a positive assessment, the applicant/investor would be notified.  Thereafter, the 
investor would be directed to the Seychelles Licensing Authority (SLA) to obtain the relevant retail business activity licence.  He added that no local content or export performance requirements had 
to be met to pass the ENT. 
38. The representative of Seychelles said that, with the adoption of the "Seychelles 
Investment Act 2010", the Seychelles Investment Board (SIB) – previously in charge of screening 
investment projects – no longer reviewed and approv ed such projects.  Instead, relevant Ministries 
or regulatory agencies reviewed investment pr ojects and granted licenses, based on specific 
technical criteria.  If a project was not approved , the applicant had recourse to existing appeal 
mechanisms under the relevant Ministry or regulatory agency.  In cases where the relevant 
Ministry or regulatory agency had no integrated appeal mechanism, the investor had recourse to 
the appeals mechanism established under Part IV of the SIA 2010 (see also paragraph [35]).  
Following an appeal decision, the applicant had the right to a judicial review.  
39. The representative of Seychelles reconfirmed that to ensure legal predictability for 
investors, domestic and foreign,, Part IV of the "Seychelles Investment Act 2010" provided for the 
establishment of an Investment Appeal Panel for th e review of decisions made by a public sector 
agency with regard to any investment matter (see also paragraph [35]).  
40. The representative of Seychelles added that, under the "International Business Companies 
Act 1994" (notified WT/ACC/SYC/9/Add.1) (IBC Act, as amended), international business 
companies (IBCs) were registered with the Seyche lles International Business Authority (SIBA) as 
limited liability companies, which were exempt from all forms of taxation in order to conduct WT/ACC/SPEC/SYC/6/Rev.1 
 
- 13 - 
 
  international business activities solely outside of Seychelles.  He noted that the SIBA had been 
replaced by the Financial Services Authority (FSA) on 1 March 2014.  The Financial Services Authority was established based on the "Financial Services Authority (FSA) Act, 2013" (notified in 
WT/ACC/SYC/52).   
41. The Preamble of the FSA Act 2013 established that the objectives of the FSA were to 
licence, regulate and develop the financial services industry in Seychelles.  The functions of the 
FSA, inter alia , pursuant to Article 4.(1) of the FSA Act 2013, were to: a) supervise and regulate 
licensees in accordance with the FSA Act 2013 and financial services legislation, as listed in Part 1 
of Schedule 1 of the FSA Act 2013; b) monitor and regulate financial services business carried out 
in or from within Seychelles; c) take measures to develop the financial services industry in 
Seychelles, including the conduct of surveys relati ng to the industry in Seychelles; d) receive, 
review and determine applications for licenses; e) monitor compliance by licensees; f) administer 
the registry legislation, as listed in Part 2 of Schedule 1 of the FSA Act 2013; g) monitor the 
effectiveness of the financial services legislation in providing for the regulation of financial services 
business in Seychelles to internationally accepted standards; h) make recommendations to the 
Minister on such amendments or revisions to the financial services legislation or new legislation, as 
necessary in developing the financial services industry in Seychelles; i) develop appropriate legal, 
regulatory and supervisory mechanisms for the efficient and effective administration of the 
Authority and the financial services legislation; j) develop relations with persons engaged in 
financial services business in Seychelles with a view of conducting market research and encouraging the development of high professional standards within the financial services industry; 
k) develop a system of continuing capacity-building for practitioners in financial services business; 
l) adopt measures as necessary to appropriately inform and educate the public on its functions and 
on matters relating to or affecting any financial services business; m) issue advisories to investors, 
licensees and the general public, as appropriate; n) monitor, in the public interest, promotional 
advertisements relating to any financial services business or to services provided under any 
financial services legislation and give advice relating to accuracy, fairness and compliance with 
established laws and policies; o) enter memoranda of understanding with regulatory and law 
enforcement agencies within and outside Seychelles; p) take action against persons carrying out 
unauthorized financial services business in Seyche lles; and q) perform any other functions related 
to this Act or any other related legislation.  The FSA Act 2013 elaborated provisions on financial and reporting provisions applicable to the authority; information gathering and disclosure 
provisions; compliance and enforcement; general supervisory powers; and administrative and 
miscellaneous provisions.  It also includes associated schedules (1
st Schedule - Financial Services 
Legislation; 2nd Schedule - Administration and Proceedings of the Authority; 3rd Schedule - 
Declaration of Interest by Board Members; and 4th Schedule - Oath of Confidentiality).     
42. Operationally, 137,712 IBCs were registered  in Seychelles within  the period 2005-2013 
(see Table 1  in Annex 2).   WT/ACC/SPEC/SYC/6/Rev.1 
 
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  43. 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.     
44. 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 arranged between the 
IBCs and entities in other countries.  An example of a type of international trade activity and 
transaction of an IBC would be an IBC providing accounting services to a pension fund company in 
Mauritius. 
45. Asked to provide further clarifications on the provisions governing international trade 
activities of IBCs, the representative of Seychelles reconfirmed that Section 5(1)(a) of the IBC Act 
provided that an IBC was a company that could not carry out business in Seychelles.  He noted, 
however, that Section 5(2) of the IBC Act provided a list of services that an IBC was entitled to 
utilize in Seychelles, such as opening a bank account.    
46. 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. 
47. Pursuant to the "Companies (Special Licenses) Act 2003" (CSL Act) (notified 
WT/ACC/SYC/9/Add.1), companies covered under the said Act were considered as tax residents, 
which allowed them to take advantage of Seyche lles' double taxation avoidance agreements.  
These agreements were aimed at avoiding double taxation and preventing fiscal evasion with 
respect to income taxes.  In accordance with the Business Tax Act, a CSL company was liable to 
pay a 1.5% tax on its worldwide taxable income.  He added that, pursuant to Schedule 1 of the 
CSL Act, a CSL company could, inter alia , operate a business in Seychelles' International Trade 
Zone (SITZ) (activities that could be undertaken in the zone included redistribution, processing, light-assembly, manufacturing, and management-export services).  
48. A Member asked, if CSL companies were entitled to operate a business in Seychelles in 
addition to operating in the SITZ, and whether any requirements or restrictions applied.  
The representative of Seychelles replied that the "special licence", granted under the "Companies 
(Special Licences) Act, 2003" did not entitle ("lice nce") CSL companies to undertake any activity in 
or outside of Seychelles.  The Authority in charge to issue "special licences" was the Financial 
Services Authority (FSA).  The "Companies (Special Licences) Act, 2003" allowed companies to be WT/ACC/SPEC/SYC/6/Rev.1 
 
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  incorporated under the "Companies Ordinance, 1972", with special provisions ("special licence").  
These special provisions provided a degree of confidentiality and a different tax regime.  The special provisions relating to taxation of CSL companies were stipulated in paragraph 5 of the 
7
th Schedule to the "Business Tax Act 2009".  If a CSL company aspired or decided to undertake 
any business activity, it had to apply and seek appr oval for the relevant business activity licence in 
the jurisdiction from which it operated.  For ex ample, a CSL company desirous of engaging in a 
business activity in Seychelles would apply for a business activity licence.  
49. 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.   
50. Asked about the procedure on how an IBC could be "continued" as a CSL, the 
representative of Seychelles referred to Section 16(1) of the "Companies (Special Licences) Act", 
which governed the relevant procedures and me chanisms to "continue" an IBC as a CSL.  
- State Ownership and Privatization 
51. The representative of Seychelles provided a list of State-owned or State-controlled 
enterprises in Table 2  of Annex 2.  The table contained a short description on the operations of 
each State-owned enterprise.  He noted that  State-owned enterprises were owned by the 
Government through shares (see column 6 of Table 2 ).  In response to a question on commercial 
activities and domestic competition, he referred to column 5 of Table 2 , which elaborated the 
'exclusive rights' of each State-owned enterprise.  In response to a question on the role that these 
enterprises played for Seychelles' economy, he replied that the activities of these 24 enterprises 
represented approximately 45% of Seychelles' GDP in 2013.  He added there was an increase in 
the activities of these enterprises, following the start of the privatization process in 2008.  
He further noted that these companies employ ed approximately 15% of the total workforce 
in 2013.    
52. In response to a question on the tax application for the State-owned enterprises and 
enterprises with State participation as listed in Table 2  of Annex 2, the representative of 
Seychelles said that taxes were applied to thes e enterprises, pursuant to the "Business Tax Act 
2009", the "VAT Act 2010", the "Income and Non-Monetary Benefits Tax Act 2010", the "Customs 
Management Act 2011" and the "Excise Tax Act 2009".  The "Value Added Tax (Amendment of 
Schedules) Regulations, 2014" contained exemptions from tax liabilities for STEs, as listed in Table  
2 of Annex 2 (see eighth column).  He added that  the portion of total tax revenue accounted for, 
by these enterprises, approximated 19% in 2013.  The individual portions of revenue contributed 
by each enterprise were indicated in Table 2  of Annex 2 (see seventh column). 
53. Asked to provide an update on Seychelles' privatization process, the representative of 
Seychelles said that the privatization process was initiated and undertaken, pursuant to the WT/ACC/SPEC/SYC/6/Rev.1 
 
- 16 - 
 
  "Appropriation Act of 2009", which was presented in December 2008 in the "Budget Address" by 
the Minister responsible for Finance.  Disposal of Government assets (privatization) was undertaken in accordance with the provisions of the "Public Finance Act 1996" (notified in 
WT/ACC/SYC/51).  Seychelles had privatised the Compagnie Seychelloise de Promotion Hoteliere 
and Eau de Val Rich.  The State continued to hold a 78% share of the Seychelles International 
Mercantile Banking Corporation Ltd. At present,  there were no plans to sell these shares.  
However, the Government may consider doing so in the future.  In response to a specific question, 
he confirmed that foreign nationals were allowed to participate in the privatization process of these 
enterprises under the same terms and conditions as Seychellois nationals. 
54. 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, 
he said that a tender had been issued for the former SMB Pasta and Snack lines, but no interest 
had been expressed by potential investors – domest ic 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.  
55. The representative of Seychelles said that the STC and its subsidiary enterprises had no 
monopoly rights on the importation, exportation,  or domestic distribution of any products or 
services, for example, the essential and basic commodities mentioned in 1(b) of Annex 3 of 
document WT/ACC/SYC/8.  The STC would have to fo llow the same procedure as any individual or 
company when importing restricted and prohibited goods listed in Table 7(a)  and Table 7(b)  of 
Annex 2.  Previously, all goods were subject to an  export permit requirement.  However, currently, 
only specific products were subject to an export permit requirements, as listed in paragraph [212], 
pursuant to the enacted draft "Environment Prot ection (Export Permit) Regulations, 2014"; draft 
"Food (Export Permit) Regulations, 2014"; draft "P ublic Health (Export Permit) Regulations, 2014"; 
draft "Road Transport (Export Permit) Regulati ons, 2014"; and "Export of Fishery Products 
Act, 1996".  The envisaged timeline to enact the four regulations was July 2014, but no later than 
the final Working Party meeting, at wh ich this Report would be adopted, ad referendum .  
56. 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.   
57. In further updates, the representative of Seychelles noted that the animal feed factory and 
the slaughterhouse facility (abattoirs) had been privatized.  He added that his Government 
operated the STC, which comprised some former SMB divisions, namely: a tea factory; an Airport WT/ACC/SPEC/SYC/6/Rev.1 
 
- 17 - 
 
  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.  
58. A Member asked which, if any, of the STC's firms or operations were subject to the price 
controls provided for in the "Trades Tax Regulations 1997".  The representative of Seychelles 
replied that the "Customs Management (Tariff an d Classification of Goods) Regulations 2013" 
(updated in 2014, as "Customs Management (Tariff and Classification of Goods) 
Regulations 2014") had repealed the "Trades Tax (Import Tariff) Regulations 2009", and abolished 
the price control regime. (See "Pricing Policies").  
59. 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, he 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 being reviewed with  a view to amending it.  In further updates, 
he noted, however, that, following an internal re view, the revision of this Agreement would remain 
an on-going process, and would be linked to Seychelles' accession to the "Extractive Industries Transparency Initiative (EITI)".  The "EITI Seychelles' Workplan" would be made publicly available 
in June 2014 on http://eiti.org/ .  
60. 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.  
61. The representative of Seychelles said that the Indian Ocean Tuna Ltd. (IOT) held no 
exclusive rights with respect to tuna processing.  It competed with other privately owned 
companies.   He reaffirmed that the IOT was not the only fish processing facility in Seychelles.  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 18 - 
 
  Others included, for example, the Sea Harves t Ltd.; the Oceana Fisheries Ltd.; and the 
SeyLanka Pty Ltd.   
62. With respect to the Island Development Compan y (IDC), he said that IDC held exclusive 
rights for the development and management of the Government-owned outer islands, not the 
privately owned outer islands.   
63. Asked to explain the nature of the 'managemen t of minority shareholdings' by the Societe 
Seychelloise d'Investissement, the representative of  Seychelles replied that its main function was 
the management of the investment portfolio of the Government of Seychelles.  For example, in the 
case of the IOT, one member of the Societe Seychelloise d'Investissement was on the IOT Board 
of Directors.   
64. A Member asked what types of publications the National Information Services Agency 
(NISA) issued.  The representative of Seychelles  replied that the primary purpose of the NISA was 
to disseminate information.  Currently, it only published the official Government newspaper, 
i.e. the Seychelles Nation.   
65. In response to a specific question, the representative of Seychelles said that State-Owned 
Enterprises were engaged in procurement of goods and services for governmental use, in 
accordance with the "Public Procurement Act, 2008" (notified in WT/ACC/SYC/9/Add.1).  He added 
that the procurement practice of the Government was in accordance with the principles and rules 
of transparency, open-bidding and competition,  pursuant to Parts V and VI of the "Public 
Procurement Act, 2008".  
66. Asked to further describe the "government procurement" aspects of these enterprises' 
activities, the representative of Seychelles reaffi rmed that the State-owned enterprises, created by 
statute, had to comply with the "Public Procurement Act 2008", while the enterprises incorporated 
under the "Companies Act 1972" were exempted fr om provisions of the "Public Procurement Act 
2008", pursuant to Part I.2.(2)(b) of the "Public Procurement Regulations, 2014" notified in 
WT/ACC/SYC/52.  Both - the public entities created by statute as well as those established under 
the "Companies Act 1972" - were entitled to take part in public procurement and were treated like 
any other bidding party with no added privileges.  In response to a specific question, he said that 
Seychelles' procurement rules and regulations appl icable to goods, services and employment did 
not contain any local content requirements. 
67. The representative of Seychelles confirmed that his Government would ensure the 
transparency of its ongoing privatization programme.  He stated that his Government would 
provide periodic reports to WTO Members on developments in its privatization programme as long 
as the programme would be in existence, and along the lines of the information already provided 
to the Working Party during the accession process. The Working Party took note of this 
commitment. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  68. The representative of Seychelles confirmed that, from the date of accession, State-trading 
enterprises (including State-owned and State-contro lled enterprises, enterprises with special or 
exclusive privileges, and unitary enterprises) in Seychelles would make any purchases or sales, 
which were not for the Government's own use or consumption, solely in accordance with 
commercial considerations, including price, quality, availability, marketability, transportation and 
other conditions of purchase or sale.  He further confirmed that these State trading enterprises 
would afford the enterprises of other Members adequate opportunity, in accordance with 
customary business practice, to compete for participation in purchases from or sales to Seychelles' 
State enterprises.  The Working Party took note of these commitments. 
- Pricing Policies 
69. The representative of Seychelles had ackn owledged that, in 1998, the application of 
Seychelles' price control regime on imported good s (however, not on similar domestic products), 
as set out in the "Trades Tax Act 1992" and the "Trades Tax Regulations 1997", had not been in 
conformity with the requirements of Article III of the GATT 1994.  He had stated that his 
Government was willing to undertake all necessary steps to bring its policy and its commercial 
statutes in line with the requirements of the WTO Agreement.  He had also added that draft 
legislation was before the National Assembly for approval which would bring Seychelles' former 
price control regime in line with the requirements of the GATT 1994. 
70. Members welcomed Seychelles' plan to bring its price control regime in line with the 
WTO Agreement and therefore asked for updated in formation 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.   
71. In response, the representative of Seyche lles confirmed that Seychelles' previous 
discriminatory price control regime, as provided in the "Trades Tax (Import Tariffs) Regulations 
2009", had been eliminated, with the adoption of the "Customs Management (Tariff and 
Classification of Goods) Regulations 2013" (for more information on the status of the "Trades Tax 
Regulations 1997", see Table 11 in Annex 2 and paragraphs [13] and [14]).  
72. 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 the "Customs Management (Tariff and Classification of Goods) Regulations 2013" 
(notified in WT/ACC/SYC/28) repealed the "Trades Tax (Import Tariff) Regulations 2009", and 
abolished the price control regime.  In confirming the abolishing of the discriminatory price control 
system, he noted that the previous price control system had not been applied in place since 2009.  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 20 - 
 
  73. The representative of Seychelles reaffirmed that the Price Control Unit (a separate unit 
within the Ministry of Finance, Trade and Invest ment), which had implemented the previous price 
control system, had been dismantled, in line with  the non-application of the price control system 
since 2009.  He confirmed 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 respect to Article VIII of the General Agreement on Trade in Services (GATS) 
and Article 4 of the WTO Agreement on Agriculture.   
74. The representative of Seychelles confirmed that it currently did not apply price control 
measures. He further confirmed that, upon acce ssion, any price control measures introduced 
would be applied in a WTO-consistent fashion, including by taking account of the interests of importing and exporting WTO Members as provided for in Articles III:4 and III:9 of the 
GATT 1994, and with respect to Article VIII of the General Agreement on Trade in Services (GATS) 
and Article 4 of the WTO Agreement on Agricult ure. The Working Party took note of these 
commitments. 
- Competition Policy 
75. The representative of Seychelles confirmed that, from the date of accession, pursuant to 
the "Fair Competition Act 2009" (notified in WT/ACC/SYC/10/Add.2), business entities were not hindered by anti-competitive practices in their respective markets and that the benefits derived 
from effective competition were sustained.  He further confirmed that, pursuant to the "Consumer 
Protection Act 2010" (notified in WT/ACC/SYC/9/Add.1), the activities of businesses were 
monitored in order to ensure that they did not partake in unfair trading practices.  This Act was 
aimed at increasing consumer welfare by ensuring that the market was fair, accessible, efficient, 
sustainable and responsible.  It also aimed at improving consumer awareness.  The Working Party 
took note of this commitment. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
- Powers of Executive, Legislative an d Judicial Branches of Government 
76. 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.   
77. 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 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 21 - 
 
  electoral areas.  The remaining nine were electe d on the basis of proportional representation.  
The Assembly also served for a five-year term. 
78. The representative of Seychelles added that th e Ministry of Finance, Trade and Investment 
(http://www.egov.sc/ ) had jurisdiction for formulating and implementing trade, investment and 
economic policies.  He further noted that the Ministry of Natural Resources (contact address: 
mnalletamby@gov.sc , pending the finalization of the website) had jurisdiction for formulating 
agricultural policy, and the Entrepreneurship Development and Business Innovation Department 
(contact address: m.berlouis@gov.sc , pending the finalization of the website) for formulating 
industrial policy.  All these policies were formulated in coordination with the Ministry of Finance, 
Trade and Investment.  An independent Central Bank ( http://www.cbs.sc/ ) supervised the banking 
system and managed the money supply.   
79. Asked to outline the hierarchy of laws, the representative of Seychelles said that the 
"Constitution of the Republic of Seychelles, 1993" was followed by various Acts (Statutes) of the 
National Assembly, and then by Regulations (Statutory Instruments).  The President had the 
power to issue Decrees.   
80. In response to a specific question, the representative of Seychelles said that Regulations 
were based and derived from legislation, which was enacted by Parliament.  He added that 
Seychelles had three co-equal branches of Government, namely: the Executive, the Legislature 
and the Judiciary.  A Regulation was a Statutory Instrument (S.I.), initiated by a department in the 
Executive branch of the Government with competent jurisdiction.  Regulations were prepared and enacted based on the following procedure: (1) A department in the Executive branch of the 
Government would identify that an implementing  regulation was needed to better implement an 
adopted law; (2) The same department would prepare and submit a memorandum to the relevant 
Minister in charge; (3) Upon the Minister's approval, the Minister would submit the memorandum 
to the Cabinet of Ministers for their informatio n and approval; (4) Upon the approval by the 
Cabinet of Ministers, the Minister in charge woul d send the Memorandum to the Attorney General's 
Office to have the relevant implementing regulation drafted; (5) The Attorney General's Office 
would draft the relevant regulation and submit it to  the Minister in charge for review and approval; 
(6) Upon approval, the Minister would sign the im plementing regulation and send it back to the 
Attorney General's Office for publication in the Official Gazette; and finally (7) Upon publication in 
the Official Gazette, the Regulation would become legally binding.  
81. The representative of Seychelles said that pu rsuant to the 1979 Constitution, the President 
had previously been empowered to issue decrees.  However, this authority was withdrawn and not 
retained in the 1993 Constitution.  All laws, including decrees, that were issued under the previous 
Constitution, namely the 1979 Constitution, that we re not inconsistent with the 1993 Constitution 
were retained, pursuant to paragraph 2 of Schedule 7 of the 1993 Constitution.    
82. The representative of Seychelles further stated that in the event that a law upon which a 
regulation or decree was issued, was amended or repealed, the respective regulation or decree WT/ACC/SPEC/SYC/6/Rev.1 
 
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  was also thereby amended or repealed.  He confir med that all of Seychelles' laws and statutory 
instruments, including decrees, would be consistent with Seychelles' international treaty obligations. 
83. Pursuant to Article 119 of the 1993 Constitution , the Judiciary consisted of the Court of 
Appeal of Seychelles (the highest Seychelles cour t); the Supreme Court of Seychelles; and other 
subordinate courts or tribunals established purs uant to Article 137 of the 1993 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. 
84. 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.  
85. The representative of Seychelles confirmed th at, from the date of accession, Seychelles' 
laws would provide for the right to appeal administrative rulings on matters subject to 
WTO provisions to an independent tribunal in conformity with WTO obligations, including those set 
out in Article X of the GATT 1994, Article 23 of the WTO Agreement on Subsidies and Countervailing Measures, Article 11 of the WTO Agr eement on Implementation of Article VII of the 
GATT 1994, Article 62 of the WTO Agreement on Trade-Related Aspects of Intellectual Property 
Rights and Article VI of the GATS.  The Working Party took note of this commitment. 
- Authority of Sub-Central Governments   
86. The representative of Seychelles said that there was only one Central Government in 
Seychelles.  While Seychelles had 25 Administrative Districts, no local independent governing 
authorities existed.  He further confirmed that no decisions regarding taxes, tariffs regulations, or 
other issues covered by the WTO Agreements were taken at district level.  He added that even the 
inner islands had no jurisdictions over, for example, taxes, tariffs and regulations. 
87. The representative of Seychelles confirmed that sub-central authorities had no 
autonomous authority over issues of subsidies, taxation, trade policy, or any other measures 
covered by WTO provisions.  He confirmed that the provisions of the WTO Agreements, including 
Seychelles' Protocol, would be applied uniformly throughout its Customs territory and other 
territories under its control, including in regions engaging in border trade or frontier traffic, special 
economic zones, and other areas where special regimes for tariffs, taxes and regulations were 
established.  He further confirmed that when apprised of a situation where WTO provisions were 
not being applied or were applied in a non-uniform manner, the central authorities would act to WT/ACC/SPEC/SYC/6/Rev.1 
 
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  enforce WTO provisions without requiring affected parties to petition through the Courts. 
The Working Party took note of these commitments. 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
88. The representative of Seychelles said that domestic and foreign individuals and firms, 
located in Seychelles, had to register as a sole trader, private limited company or partnership with 
the Registrar General's Office in Seychelles to operate a business in Seychelles.  Normally, this 
process took one working day, and was automatic if  the requirements outlined in Parts II and III of 
the "Companies Ordinance 1972", had been met. He  further added that companies could register 
online, under: https://eservice.egov.sc/BizRegistration/WebBusinessRegsitration.aspx , to expedite 
the registration process.  Following that, if the activity was licensable, the business would need to 
acquire the relevant business activity licence at the Seychelles Licensing Authority (SLA), as 
provided for in the "Licences (Trade) Regulation s, 2012", and finally, register at the Seychelles 
Revenue Commission (SRC) for taxation purposes.  Importation of goods was a licensable activity 
if the individuals or firms were located in Seychelles and the imported goods were for purposes 
other than own consumption.  This registration requirement was mandatory for all companies 
physically operating (established) in Seychelles, as set out by the "Companies Ordinance 1972", 
and was necessary for companies to be recognized under Seychelles' law.  Pursuant to the 
"Licences Act 2010", before engaging in import-relat ed activities, importers physically operating in 
Seychelles had to register and would need to apply for a business activity licence to the Seychelles 
Licensing Authority (SLA), which was an autonomo us body administered by a Board of Directors 
under the Ministry of Finance, Trade and Investment.  An application to the Seychelles Investment 
Board (SIB) was not required. For example, a comp any based in the territory of any other country 
importing goods into Seychelles was not required to obtain a licence or register in Seychelles as 
long as the company was not physically operating in Seychelles.  
89. In light of the adoption of the "Licences Ac t 2010", the representative of Seychelles noted 
that:  (i) the regulations of the "Licences Act 1986", as specified in Part II of the Schedule in the 
"Licences Act 2010", were still in effect; (ii) the "Licences (Ame ndment) Act 1998" (notified in 
WT/ACC/SYC/9/Add.1) was no longer in effect; (iii) the "Licences (Public Omnibus) Regulations 
2008" (notified in WT/ACC/SYC/9/Add.1) were still in effect; and (iv) the "Licence (Trade) 
Regulations 1987" (notified in WT/ACC/SYC/10/Add.1) remained in effect.  He added that a licence 
for engaging in exportation was not required.   
90. In response to a specific question, the repres entative of Seychelles confirmed that when 
the "Licences Act 1986" was repealed and replaced by the "Licences Act 2010", various regulations remained valid through a 'savings clause' under the "Licences Act 2010".  The following regulations 
remained in force: 
 Regulations of the Licences Act 1986, as specifie d in Part II of the Schedule in the Licences 
Act 2010: WT/ACC/SPEC/SYC/6/Rev.1 
 
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   Licences (Accommodation, Catering and Entertainment Establishments) 
Regulations, 2001 (notified in WT/ACC/SYC/43); 
 Licences (Manufacturing) Regulations, 1999 (notified in WT/ACC/SYC/43); 
 Licences (Liquor and Outdoor Entertainment) Regulations, 1998 (notified in 
WT/ACC/SYC/43); 
 Licences (Diving Business) Regulations, 1991 (notified in WT/ACC/SYC/41) 
 Licences (Miscellaneous Services) Regulations, 2000 (notified in WT/ACC/SYC/41); 
 Licences (Petroleum Storage and Sale) (Amendment) Regulations, 2012 (notified 
in WT/ACC/SYC/34); 
 Licences (Casino) Regulations, 1987 amended 1994 (notified in WT/ACC/SYC/40); 
 Licences (Gaming Machines) Regulations, 1994 (notified in WT/ACC/SYC/41); 
 Licences (Games of Chance) Regulations, 1994 (notified in WT/ACC/SYC/43); 
 
 Licences (Public Omnibus) Regulations 2008 (notified in WT/ACC/SYC/9/Add.1); 
 Licences (Trade) Regulations, 1987, amende d in 1992 (notified in WT/ACC/SYC/10/Add.1 
and WT/ACC/SYC/43). 
 
91. The representative of Seychelles reaffirmed th at SLA business activity licences were not 
issued for the importation or exportation of specific goods, but for specific activities related to 
trade, including the import of goods destined for commercial purposes.  Thus, the SLA only issued 
business activity licenses for activities listed in Schedule 1 of the "Licences Act 2010", and not 
import licences (referred to as "import permits" under national legislation), which were issued by 
other relevant authorities (see "Quantitative restrictions").  He also reaffirmed that the same registration with the Registrar General's Office in Seychelles and the same application procedures 
for SLA business activity licenses applied to domestic and foreign individuals and firms.  
In response to a specific question, he replied that domestic production businesses also had to 
acquire SLA business activity licenses, except for businesses in the informal sector, such as in the 
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.  
92. 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.   
93. No separate business activity licence for importation would be required if the importation 
was considered to be for own consumption by dome stic and foreign individuals and firms located in 
Seychelles.  This would include imports by manufac turing or services firms physically present in 
Seychelles that used imported goods in their production process or in the conduct of their 
businesses without resale of the imported goods.  
94. 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.  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  95. A Member enquired whether Seychelles had considered introducing alternative and 
potentially less burdensome import procedures for the import of goods for retail or wholesale.  In response, the representative of Seychelles said that the business activity licence regime 
governing import, retail and wholesale was being revised.  In a system envisaged formerly, 
consideration was given to a licensee engaged in two or more business activities would require 
only one licence, i.e. import only; retail only; wholesale only; import and retail; import and 
wholesale; import, retail and wholesale.  As envisaged, for example, the fee for a "wholesale 
only"-business activity licence would amount to SR1,200, while the fee for an "import and 
wholesale"-business activity licence would amount to SR2,400.  He noted that information on the 
licence fee structure currently in place is presented in Table 5.3 in Annex 2. 
96. Asked to explain how charging a wholesaler or  retailer that imported goods for the purpose 
of sale for two business activities - i.e. once for the activity of importing and a second time for the 
activity of selling (totalling SR2,400) - was not discriminatory, while a wholesaler of domestic 
goods paid only for one business activity (SR1,200), the representative of Seychelles 
acknowledged the discriminatory nature of the curr ent business activity licensing system whereby 
businesses involved in more than one activity, for instance, import and wholesale, had to apply for 
two separate business activity licenses, and thus, pay two fees.  He also acknowledged a further 
weakness, which was the non-uniform treatment of wholesalers/retailers and domestic 
manufacturers.  The latter were entitled to import raw materials under their manufacturing licence 
without requiring a business activity licence for importation, while retailers and wholesalers importing the same materials were required to obtain an additional business activity licence for 
importation and pay the applicable fee (SR1,200), in  addition to the their business activity licence 
for retail and wholesale.  Taking account of the weaknesses of the current system, he stated that 
the Government of Seychelles was currently reforming its business activity licencing regime with 
respect to import, wholesale and retail in order to remove all discriminatory aspects.  As a result, 
the requirement for multiple licenses where one activity was dependent on the other would be 
removed (e.g. wholesale was in most instances dependent on imports).  He confirmed that the 
following changes to the business activity licence categories were being adopted:  
 Import business activity licence to be repealed; 
 Wholesale business activity licence to be amended to include import rights; 
 Retail business activity licence to be amended to include import rights; and 
 Wholesale and retail business activity licence to be amended to include import 
rights. 
 
He noted that the reform process was ongoing.  The details of the new system, such as the fees, 
were yet to be decided.  He reaffirmed, however, that the fees would be based on the actual cost 
of the services rendered.  The envisaged timeline to complete this reform process was July 2014, 
but no later than the final Working Party meeting, at which this Report would be adopted, ad 
referendum . 
97. 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 WT/ACC/SPEC/SYC/6/Rev.1 
 
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  should not be less than 18 years old; the goods that would be imported and sold had to be newly 
manufactured (no used or second-hand goods could be imported or sold, unless specifically specified in the licence); and, storage facilities th at would be used by the importer had to satisfy 
standard requirements, as specified under the "Public Health Act" (notified in 
WT/ACC/SYC/9/Add.1), the Fire Regulations and the "Environment Protection Act" (notified in 
WT/ACC/SYC/9/Add.1).  The purpose of this requirement was to protect human, animal and plant 
life.  He added that an application could be reje cted if the applicant was less than 18 years old, 
and storage facilities did not meet the prescribed  Health, Safety and Environment Regulations.   
98. In response to concerns raised by Members, the representative of Seychelles stated that 
Seychelles' licensing system was neither designed, nor acted to impede the right to import and 
export.  He reaffirmed that the business activity licensing system was administered for the purpose of ensuring national security, product safety, the protection of human, animal and plant 
life or health, as well as for, administrative and statistical purposes, in accordance with applicable 
WTO rules.   
99. Manufacturers did not require a separate licence to import raw materials.  For example, a 
construction company would have a licence for construction and would be able to import materials 
to carry out its licensed activity.  However, if the company decided to sell construction materials to 
legal or natural persons, a SLA business activity licence would be required, which would grant the 
right to import and sell the materials.   
100.  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.   
101.  In response to follow-up questions, the representative of Seychelles stated that in the case 
of Seychelles, the business licence requirement related to consumer protection, not revenue 
purposes.  He noted that the cost of a business licence, such as for importation, was 
approximately US$20 per year (i.e. SR1,200 for a 5-year period).  This amount reflected the cost 
of services rendered.  In his view, this was in co nformity with Article VIII:1(a) of the GATT 1994.   
102.  In response to a specific question, the representative of Seychelles said that a business 
activity licence for importation could be granted in isolation of a business activity licence for distribution, in accordance with the Schedule of  the "Licences (Trade) Regulations 2012" (notified 
in WT/ACC/SYC/34).  He also reaffi rmed that the business activity licence requirement only applied 
to entities physically present (established) in Seychelles, and did not apply to those outside 
Seychelles engaged in importation. 
103.  In response to a specific question with respect to the terms under which entities outside 
Seychelles, i.e. not physically present, were entitled to import or export, the representative of WT/ACC/SPEC/SYC/6/Rev.1 
 
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  Seychelles said that natural or legal persons not physically present in Seychelles, i.e. importers of 
record, required no business activity licensing for importation and were not required to register.  
Instead importers of record were only liable to taxes (including internal taxes), and the charges 
incurred at the point of entry.  Asked to confirm whether a natural or legal person not physically 
present in Seychelles and listed as importer of record for imported goods would require a business 
activity licence for distribution, he reconfirmed that any person distributing in Seychelles had to 
hold a business activity licence.  The relevant business activity licence would be either for 
wholesale or retail.  He noted that for the purpose of distribution (i.e. through retail or wholesale), 
physical presence in Seychelles was a requirement, pursuant to the "Licences (Trade) 
Regulations 2012" (notified in WT/ACC/SYC/34). 
104.  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.   
105.  In the event that an applicant or licensee was dissatisfied with the Board of Directors' 
decision concerning a licence application or any other licence-related matter, the applicant/licensee 
could appeal to the Licensing Appeals Board.  
106.  Concerning the SLA's Appeals Board, the representative of Seychelles said that the Board 
consisted of a chairperson, a representative of th e Attorney General, a representative of the Fair 
Trading Commission, and a representative of a non- governmental organization (NGO) representing 
the private sector.  The role of the Fair Trading Commission was to ensure fair competition and the 
protection and enforcement of consumer rights.  The independent NGO – the National Consumer 
Protection Forum (NATCOF) – represented the private sector, as it was felt that such 
representation would serve the interest of appe llants by improving transparency.  NATCOF was 
made up by individuals from the private and pub lic sector.  Any participant at the NATCOF Annual 
General Meeting (AGM) had the right to put himself/herself up for election, and those with the 
highest number of votes were elected to the NATC OF Board.  The NATCOF nominated one of its 
NATCOF Board members, as a representative to part icipate in the Appeals Board.  To ensure that 
there would be no conflict of interest between the NATCOF representative (private/public sector) 
and the licence applicant, who could be a potential competitor, SLA's Appeals Board members had 
to make a declaration before the Public Ethics Commission prior to their appointment, pursuant to 
the "Public Officers' Ethics Act 2008" (notified in WT/ACC/SYC/22).  If a conflict of interest would WT/ACC/SPEC/SYC/6/Rev.1 
 
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  arise, the person would have to step down from  the decision-making process.  Decisions of the 
Appeals Board could be appealed to a judicial court, i.e. the Supreme Court, in line with his/her Constitutional rights.    
107.  Asked to explain how the licence fees for the different business activities were determined, 
the representative of Seychelles replied that licence fees were determined on the basis of 
administrative costs incurred for issuing a licence (volume of documentation; requirement for 
records and inspections; etc.).   For example,  the fee for a retail business activity licence 
amounted to SR1,200 and was valid for five years, the same applied to wholesale and import 
licenses respectively, while the licence fees for tour operator licenses or travel agent licenses 
amounted to SR2,000 (also valid for five years).  In his view, this did not constitute a trade 
restriction.  More information on licence fees are presented in Table 5.3  in Annex 2. 
108.  In response to a question concerning items 20 and 21 of Part I of the Schedule attached to 
the "Licences Act 2010", the representative of Seychelles said that the "Pesticides Control 
Act (1996)" (notified in WT/ACC/SYC/9/Add.1) regulated the manufacture, distribution, use, 
storage and disposal of pesticide.  He added that for the importation and distribution of pesticides, 
the criteria specified in Sections 12 to 18 of the "Pesticides Control Act (1996)" applied.  Prior to 
the issuance of a licence, prospective licensees were required to register with the Pesticide Board.  
He further noted that the criteria applied for applicants of business activity licenses 
(import/retail/wholesale) were specified in Table 8  of Annex 2.  While the fee for a business 
activity licence (import/retail/wholesale) amounted to SR1,200 and was valid for five years (giving 
the importer the right to import an unrestricted am ount of goods during the validity period), the 
fee for a "Dealer in Pesticide Licence" amounted to SR1,050 and was valid for one year.  
In response to a specific question, he said that the current list of approved pesticides in Seychelles 
contained only imported pesticides, as currently no pesticides were produced in Seychelles.  
Section 9 of the Pesticides Control Act provided importers with the right to submit new substances 
for registration and addition to this list.  He added that the Pesticides Control Act set out that, 
importers who registered new substances had to provide information on any restrictions that may 
be in force in the country of origin.  He noted, however, that based on the new licensing fees, the 
fee for a "Dealer in Pesticide Licence" had also been set at SR1,200 (see Table 5.3  in Annex 2).   
109.  A Member noted that item 23 of Part I of Sche dule 1 of the "Licences Act 2010" stipulated 
a requirement for a business activity licence for the storage and retail of petroleum products, and 
enquired whether this business activity licence included the right to import or whether a separate 
business activity licence for the purpose of import ation would be required, as per item 21 of the 
same Schedule.  In response, the representative of Seychelles confirmed that a separate business 
activity licence for the purpose of importation would be required.  
110.  Asked to describe the aspects of Seychelles' im port licensing regime that were in conflict 
with the WTO Agreement on Import Licensing, the representative of Seychelles said that he was 
not aware of any such conflicts.  He noted th at the issuance of an import licence was not 
d e p e n d e n t  o n  a  f o r e i g n  e x c h a n g e  a l l o c a t i o n  b y  a n y  b a n k  i n  o r  o u t s i d e  o f  S e y c h e l l e s .   A s  t h e  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  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. 
111.  The representative of Seychelles confirmed that from the date of accession, Seychelles 
would grant any natural or legal person, regardless of physical presence or investment in 
Seychelles, the right to be the importer of record of any product allowed to be imported into 
Seychelles, at any level of distribution, and that its laws and regulations relating to the right to 
trade in goods and all fees, charges or taxes levied on such rights would conform fully with its 
WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994, Article III of 
the GATS, and Article 63 of the TRIPS Agreement.  He  also confirmed that full rights to import and 
to export would be granted in a non-discriminatory and non-discretionary manner from the date of 
accession, and that for natural or legal persons not established in Seychelles any requirements for 
commercial registration or application for the right to import or to export would be for Customs 
purposes only, would not require investment in Se ychelles nor confer the right to distribute in 
Seychelles, and would not constitute a barrier to trade.  The Working Party took note of these 
commitments. 
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).] 
112.  The representative of Seychelles said that Seychelles' tariff nomenclature was provided in 
the Statutory Instrument (S.I.) No. 6 of 2014  of the "Customs Management (Tariffs and 
Classification of Goods) (Amendments) Regulations, 2014" (notified in WT/ACC/SYC/48).  
The nomenclature provided for the classification of goods imported or exported, as well as for the application of duties, taxes and levies payable, in accordance with international or regional 
agreements, where applicable and to which Seychelles was a party. 
113.  The representative of Seychelles said that Seychelles applied the HS 2007 tariff 
nomenclature.  Further details on the applied tariff rates are presented in Table 4a .  
Table 4a:  Tariff Structure (as of May 2014) 
Applied Customs Tariffs 
Import duty rate (%) 0 0-5 5-10 10-15 15-20 20-25 > 25 Specific rate Total 
Number of tariff lines 4,614 109  4  95 0 367 194 128 5,511  
% of total tariff lines  83.72 1.98 0.07 1.72 0 6.66 3.52 2.32 100  
Simple Average MFN Applied Tariff 
Total 6.4 
Agricultural tariff lines 7.8 
Non-agricultural tariff 
lines 6.2 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
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  114.  The representative of Seychelles added that, with the support of the WTO Secretariat, 
Seychelles would prepare concordance tablesto 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 line 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.  
115.  In response to a specific question, the representative of Seychelles confirmed that his 
Government intended to accede to the CO MESA Customs Union (CU).  The COMESA CU was 
expected to become operational by January 2015.  Currently, there was no obligation to apply the 
COMESA CET.  However, as soon as the COMESA CU became effective (i.e. January 2015), 
Seychelles would be obliged to apply the COMESA CET.   
116.  In response to a specific question, the repres entative of Seychelles said that the average 
level for agricultural and non-agricultural tariff lines in the COMESA CET Schedule are presented in 
Table 4b .  
Table 4b:  Average Level of Agricultural and Non-Agricultural Tariff Lines in the 
COMESA CET Schedule (as of May 2014) 
Category Number of tariff 
lines to be adopted  Number of tariff 
lines NOT to be adopted Percentage Not 
adopted Total tariff lines 
 
Raw material and Capital  2080 2 
 0% 2082 
Intermediate 
products 1284 361 28% 1645 
Final products 1302 247 19% 1549 
 4666 610 13% 5276 
 
117.  With respect to the COMESA CET, the representative of Seychelles confirmed that staging 
was not allowed. 
- Other duties and charges  
118.  The representative of Seychelles said that Seychelles applied other duties and charges 
(ODCs) to its imports.  These ODCs were specific.   
119.  Some Members requested more information on the ODCs that were currently imposed.  
The same Members also enquired whether the ODCs listed in Seychelles' initial goods offer were 
the ones currently applied or those to be in place upon accession to the WTO.  A Member noted 
that the ODCs notified in Seychelles' initial goods offer were actually ad valorem  (see document 
WT/ACC/SPEC/SYC/2/Rev.1).   
120.  Previously, the representative of Seychelles said that other duties and charges were 
imposed on containers (plastic/pet bottles and cans), motor vehicles, satellite dishes, and poultry.  He reaffirmed that the ODCs applied to imports we re specific.  He further noted that Seychelles' 
initial goods offer together with the ODCs, which were currently applied, provided for the 
application of the COMESA Community Levy of 1%.  All ODCs incorporated in Seychelles' offer WT/ACC/SPEC/SYC/6/Rev.1 
 
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  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.   
121.  In response to a specific question, the representative of Seychelles replied that Seychelles 
did not apply the COMESA Community Levy.  He also  said that he did not consider the COMESA 
Community Levy a tariff.  In further updates, he explained that the Community Levy of 1%, when 
implemented, would be paid based on the a pportionment of collected customs duties, and 
transferred to the COMESA Secretariat through th e Central Banks of the COMESA member states.  
He added that the COMESA Customs Union (CU) was expected to be fully operational by January 
2015.  Pursuant to Article 45 of the COMESA Trea ty, the COMESA CU was a binding obligation.  
He further stated that the accession sequence of Seychelles was, first to accede to the WTO, and 
thereafter, to the COMESA CU.   
122.  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.   
123.  Previously, the representative of Seychelles noted that Article II.1(b) of the GATT 1994 
provided for the application of other duties and charges.  His Government would therefore not bind 
its other duties and charges at "zero".  He co nfirmed, however, that Seychelles would, upon 
accession, bind all its other duties and charges at the levels indicated in Seychelles' goods offer.  
124.  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.   
125.  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. 
126.  The representative of Seychelles said that his Government was committed to preserve to 
WTO accession best-practices.  As a result of the review of its applied ODCs, he confirmed that, 
upon accession, all ODCs would be removed and bo und at zero.  The Working Party took note of 
this commitment. 
127.  Asked to clarify whether Seychelles had incorporated its ODCs on imports into its applied 
tariff rates, the representative of Seychelles rep lied that only levies on poultry meat would be 
incorporated into the bound tariff rates, which wo uld be applied to the extent permissible by the 
final bound rate.  All other ODCs had to be  converted into internal taxes.      WT/ACC/SPEC/SYC/6/Rev.1 
 
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  128.  The representative of Seychelles confirmed that, upon accession, Seychelles would bind all 
Other Duties and Charges in its Schedule of Concessions and Commitments for Goods at zero, pursuant to Article II:1(b) of the GATT 1994.  The Working Party took note of this commitment. 
- Tariff rate quotas, tariff exemptions 
129.  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. 
130.  The representative of Seychelles stated that certain categories of imported goods were 
e x e m p t e d  f r o m  t h e  c u s t o m s  d u t y  ( i . e .  i m p o r t  t a r i f f s ) ,  p u r s u a n t  t o  P a r t  X V  o f  t h e  " T r a d e s  T a x  
Regulations 1997".  These exemptions applied to: 
 goods for use by the President; 
 goods for churches and presbyteries; 
 re-imported goods;  
 cinematograph films, etc. for certain purposes; 
 returnable containers; 
 materials under technical aid and assistance programmes; 
 samples for soliciting orders; 
 articles imported tax free under the Vie nna Convention on Consular Relations; 
 personal effects and travel souvenirs of tourists; 
 temporary imports; 
 deposit and refund of deposit; 
 interpretation; 
 passengers' baggage; 
 visitors baggage; 
 further concessions in case of passengers changing residence; 
 goods imported under agreements with the Government; 
 temporary importation of vehicles and spare parts; 
 goods exempted in the national interest and for export; 
 exemption in respect of payments received by an insurer and other miscellaneous 
exemptions; and 
 services exempted in the National interest. 
131.  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.   
132.  The representative of Seychelles replied that such exemptions for reasons of national 
interest 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, whic h was essential for providing public and private 
health services, had also been exempted.  Accord ing to him, these goods had been exempted in 
the past because they provided collective benefits to the population and/or they contributed to the 
development of the country as a whole.  He noted that although Part XV of the "Trades Tax 
Regulations 1997" had not been repealed yet, work was in progress to amend the "Trades Tax WT/ACC/SPEC/SYC/6/Rev.1 
 
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  Regulations 1997", including Part XV, and adopt it  as an implementing regulation under the 
"Customs Management Act 2011" (CMA 2011).  For more information on effective/repealed "Trades Tax Regulations 1997", see also paragraphs [13] and [14], and Table 11  in Annex 2.   
133.  Asked whether educational aid; goods imported for disaster relief; damaged goods; 
currency and securities; and imports from airport duty free shops were also exempted from tariffs, 
and if so, pursuant to which legislation, the representative of Seychelles stated that from this list, 
only imports from airport duty free shops were exempted from tariffs, as part of the passenger 
baggage allowance, in accordance with Regulation 235 of the "Trades Tax Regulations 1997". 
134.  The representative of Seychelles confirmed that Seychelles did not currently apply tariff 
rate quotas.  He further confirmed that from the date of accession, all tariff quotas, if applied,   
and tariff exemptions applied to imports in Seychelles would be undertaken in a transparent and consultative manner and administered in a manner consistent with the GATT 1994 and other 
WTO Agreements, including the Agreement on Import Licensing Procedures, the Agreement on 
TRIMS and the Agreement on Agriculture.  The Working Party took note of these commitments. 
- Fees and charges for services rendered 
135.  The representative of Seychelles said that the Customs Department was undergoing 
continuous institutional and procedural reforms.  He noted that, as part of the reform process, his 
Government was preparing a list containing all fees and charges applied "on or in connection with importation and exportation", as provided for by Article VIII of the GATT 19 94.  He added that a 
schedule (list) of fees and charges, as provided in the "Revenue Administration (Fees) Regulations 
2011" (notified in WT/ACC/SYC/22), had been reproduced in Table 5.4(b)  below. 
Table 5.4(b) - Customs Fees 
Description Fee 
Application for review of any reviewable decision SR1,000 
Application for registration as a tax agent SR2,500 
Application for registration as a Customs Agent SR2,500 
Application for any corporate body or entity registered with SIBA for a Certificate of 
Tax Exemption SR1,000 
Application made by any registered busi ness, other than those registered with 
SIBA for a Certificate of Residence for Tax Purposes SR400 
Charges to the supply of copies:   
Any tax return SR25 
Official receipts issued  SR25 
Any assessment SR25 
Business activity statement SR25 
Correspondence forwarded Customs Division SR25 
For attendance by an officer at any port or airport, bonded warehouse or excise 
warehouse at the request of an importer, owner or a carrier for any matter deemed 
out of the ordinary relating  cargo, or  any request for out-hours attendance for 
each hour or part thereof SR100 
For each certificate issued, including a Tanker Outrun, Ships Stores from Bond 
Undertaking, EURI Certificate,  Certificate of Origin or other document signed by the 
Comptroller except for a clearance certificate SR100 
Where any goods intended to be import ed into the country are lodged in a 
Government Warehouse or other place of deposit provided by the Government for 
the security of the taxes, the following rents shall be payable SR20 per tonne or part 
thereof per day (First 7 days free) 
Proprietor or occupier of a warehouse lice nsed under the Customs Act or the Excise 
Act  and not being a ship chandler SR10,000 per year, per 
licensed warehouse (payable in advance) WT/ACC/SPEC/SYC/6/Rev.1 
 
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  Description Fee 
Proprietor or occupier of a warehouse lice nsed under the Customs Act or the Excise 
Act  who is a ship chandler SR5,000 per year, per 
licensed warehouse (payable in advance) 
Processing of any Bill of Entry under the ASYCUDA system SR25 
Data capture of a Bill of Entry either manua lly or electronically at the request of an 
importer/ agent SR50 
Copying any Bill of Entry and provid ing it to an importer/agent SR50 
Verification of contents of a container at the importer's premises at the request of 
the importer:   
29 foot container SR1,500  
40 foot container SR2,000 
Supervising the destruction of  perishable goods or "out of time" goods from SIBA 
or a licensed bonded warehouse:   
(a) when the GST payable on all the goods to be destroyed totals less than SR 
1000 SR500 
(b) When the GST payable on all the goods to be destroyed totals SR 1000 or more SR1,000 
Lodgement fee for a special release at Air Cargo SR100 per release 
Late payment fees for lodgement of Bills of  Entry to cover an special release at Air 
Cargo:    
(a) Up to 10 working days SR25 per day 
(b) After 10 working days SR75 per day 
Administrative fee based on monthly turn over for specialized warehouse operating 
outside SIBA premises. 1.50% 
    
136.  The representative of Seychelles reaffirmed that Table 5.1  to Table 5.4(a)  in Annex 2 and 
Table 5.4(b)  above contained all fees and charges applie d to imports and exports, such as: fees 
and charges for licensing; storage; documentation and inspection; customs fees; port and harbour 
dues; stamp duties and IP-related registration fees. 
137.  Asked to clarify the nature of the fees and charges and why they were applied, and how 
Seychelles ensured that these fees were relate d to the cost of the services rendered, the 
representative of Seychelles replied that fees and charges were applied for specific services that 
were provided and the rates applicable reflected the actual cost of the resources required to 
provide that particular service and time spent.  
138.  The representative of Seychelles confirmed that Seychelles would, from the date of 
accession, ensure that any fees and charges for services rendered, imposed on or in connection 
with importation and exportation or introduced in the future, would be applied in conformity with 
the relevant provisions of the WTO Agreement, including Articles VIII and X of the GATT 1994. 
He further confirmed that, from the date of a ccession, all laws and regulations regarding the 
application and level of any such fees and charges would be published. Further, upon receipt of a 
written request of a concerned Member, Seychelles would provide to that Member information on 
the revenue collected from a specific fee or charge imposed on or in connection with importation 
and exportation and on the costs of providing th e associated services.  The Working Party took 
note of these commitments. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  - Application of internal taxes to imports 
139.  The representative of Seychelles said that bo th domestically-produced and imported goods 
were subject to the Value Added Tax (VAT) of 15% in accordance with the "VAT Act 2010" 
(notified in WT/ACC/SYC/27) (see also paragraph [15].  He noted that the new VAT regime had 
replaced the previous Goods and Services Tax (GST ) regime.  He further confirmed that VAT also 
applied to services, except for those exempted under the "Value Added Tax (Amendment of 
Schedules) Regulations 2014" (notified in WT/ACC/SYC/48), which repealed and replaced the "Value Added Tax (Amendment of Schedules) Regulations 2012"  (notified in WT/ACC/SYC/34).  
140.  The representative of Seychelles said that, under the VAT regime, VAT was not imposed on 
the items, as provided in the list  of VAT exemptions, provided in Table 10  of Annex 2  (in line with 
the "Value Added Tax (Amendment of Schedules) Regulations 2014").  He confirmed that all VAT 
exemptions were contained and governed by the new, amended "Value Added Tax (Amendment of 
Schedules) Regulations 2014".   
141.  Asked to clarify why these products were exempted from VAT application, the 
representative of Seychelles replied that the exemptions reflected a Government policy decision, 
which was based on environmental, consumer welfare, cultural, educational, medical and other 
similar considerations.   
142.  The representative of Seychelles stated that there was no discriminatory treatment 
between imports and similar domestic products.  The list of VAT exemptions applied to both - 
imports and local production.   
143.  In response to a specific question, the representative of Seychelles confirmed that, unless 
a good was explicitly exempted under the "Value Added Tax (Amendment of Schedules) 
Regulations 2014", it was subject to a 15% VAT-charge, when sold on the domestic market.  
The new Point of Sales (POS) system ensured that g oods sold domestically were taxed accordingly.  
He further noted that regular tax audits and spot-checks were undertaken by the Seychelles 
Revenue Commission (SRC) to ensure compliance.  
144.  Asked to explain how VAT was applied to Seyche lles' fishery catch, the representative of 
Seychelles stated that, as indicated in Table 10  of Annex 2, unprocessed fish was exempted from 
VAT.  In accordance with the VAT Act 2010, this applied to both imports and exports, i.e. imported 
unprocessed fish and local catches.  He further stated that processed fish (preserved or 
precooked) were subject to VAT, which was applied at the point of importation and at the point of 
sale. 
145.  In response to a specific question, the representative of Seychelles said that the threshold 
for businesses required to register for VAT was currently SR5,000,000 on annual turnover 
(equivalent to US$420,168.00 based on the average exchange rate of January 2014). However, 
businesses with an annual turnover below the stipul ated threshold were entitled to register on a 
voluntary basis.  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 36 - 
 
  146.  A Member asked Seychelles to clarify whether VAT was also applied to exports; and 
whether VAT was imposed on imported inputs in production processes and rebated when the finished products were exported.  In response, the representative of Seychelles said that the VAT 
was not imposed on exports.  Imported inputs in  the production process were exempted from the 
VAT, if the manufacturer could certify that 85% of the goods produced would be destined for 
export (in accordance with the "Value Added Tax (Amendment of Schedules) Regulations, 2014").  
He added that the list of goods exempted from VAT could be further amended by the Government 
in the future.  
147.  In response to a specific question, the repr esentative of Seychelles said that data 
concerning the VAT collection for the period January to December 2013 for both 
domestically-produced and imported goods is provided in Table 17  of Annex 2.  The total net 
amount of VAT collected for the year 2013 was approximately SR1,441,406,523. 
148.  A Member asked whether additional customs duties were applied on: alcoholic beverages; 
tobacco; soft drinks; or petroleum products, in a ddition to the 15% VAT.  The representative of 
Seychelles confirmed that these products were su bject to customs duties, in accordance with the 
"Customs Management (Tariffs and Classifications of Goods) Regulations, 2014" (notified in 
WT/ACC/SYC/48); and excise tax, pursuant to the "Excise Tax (Amendment of Schedules 1 and 2) 
(Amendment) Regulations, 2014" (notified in WT/ACC/SYC/48).  
149.  The representative of Seychelles added th at, pursuant to the "Excise Tax Act 2009", 
Seychelles applied an excise tax on: fuel; vehicles; alcohol; tobacco and tobacco products (see Table 6  in Annex 2, for a complete list of products subject to excise tax).  The excise tax applied to 
both domestic and imported products equally.  He added that excise tax was collected at the point 
of importation for imported goods and at the point of manufacture/production for domestically 
produced-goods.  
150.  The representative of Seychelles stated that with the implementation of VAT in January 
2013, his Government had reformed its taxation system and brought it into conformity with the 
national treatment provisions of Article III of the GATT 1994.  He added that his Government 
would continue to ensure that Seychelles' taxation regime was in line with international best 
practices, through International Monetary Fund (IMF) and World Bank assisted reform 
programmes.  
151.  The representative of Seychelles confirmed th at, from the date of accession, Seychelles 
would apply its domestic taxes in a non-discriminatory manner to imports regardless of country of 
origin and to domestically-produced goods in compliance with Articles I and III of the GATT 1994, 
and in accordance with WTO Agreements, includin g the Agreement on Agriculture, the Agreement 
on Subsidies and Countervailing Measures.  The Working Party took note of this commitment. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  - Quantitative import restrictions, incl uding prohibitions, quotas and licensing 
systems 
- Prohibitions and quotas 
152.  The representative of Seychelles said that, cu rrently, Seychelles did not impose any import 
or export quotas.  He added, however, that pursuant to the "Trades Tax (Imports) (Prohibited and Restricted Goods) Regulations, 2009", 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 re levant international conventions or protocols 
such as the Montreal Protocol.  The list of banned products included, inter alia , arms and 
ammunition; camouflage apparel; automotive bo dies; left-hand drive vehicles; fresh/untreated 
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.  
These requirements, in some cases, would be am ended with the enactment of the draft "Customs 
Management (Prohibited and Restricted) Regulations 2014 " in May 2014.  More specifically, 
pursuant to the "Animal and Plant Bio-Security Act 2014", as enacted by the National Assembly on 
15 April 2014, and its implementing regulations, SP S-related products, such as palm plants, would 
not be banned if the result of a risk analysis  provided that the products in question were 
disease-/pest-free.  As a result of the legislat ive review and amendments, the following products 
would be moved from the prohibited to the restricted list: SPS-related products (hides and fur 
skins and palm plants); second-hand vehicles; le ft-hand drive vehicles; automotive bodies; and 
camouflage clothing.     
153.  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.   
154.  The representative of Seychelles stated that Seychelles did not have a domestic 
automobile assembly industry.  The ban on automotive bodies had been introduced for safety 
reasons, following testing by the Seychelles Land  Transport Agency (SLTA), which had shown that 
vehicles fitted with new automotive bodies were not roadworthy due to structural defects related 
to welding.  In addition, importers used whole automotive bodies to circumvent tariffs on motor vehicles.   
155.  Concerning left-hand drive vehicles, the repres entative of Seychelles said that, since cars 
were driven on the left-hand side of the road in Seychelles, 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 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 38 - 
 
  off-road left-hand specialty vehicles, such as golf carts.  No exemptions applied to (on-road) 
specialty vehicles.  Upon enactment of the draft "Customs Management (Prohibited and Restricted) 
Regulations 2014" in May 2014, left-hand drive vehicles would be moved from the prohibited to 
the restricted list.   
156.  The representative of Seychelles stated that Seychelles did not currently have an industry 
for curing raw hides, skins and fur skins.  The ba n on hides, skins and fur skins only applied to 
fresh/untreated hides and skins, and fur skins – it s purpose being to prevent the introduction and 
spread of foot and mouth disease, khapra beetle  and ticks, and other foreign organisms, which 
could potentially damage the environment or pose a threat to human and animal health.  In his 
view, this was in line with the provisions of the WTO Agreements concerning the protection of 
human, animal and plant life, health or safety.  Upon enactment of the draft "Customs Management (Prohibited and Restricted) Regulations 2014" in May 2014, hides, skins and fur skins 
would be moved from the prohibited to the restricted list.  
157.  Asked to provide more explanation on the application of the ban on certain hides, skins 
and fur skins (HS 4101.2000 to 4106.9200 and 4301. 1000 to 4304.0000), the representative of 
Seychelles clarified that the import prohibition had been introduced as an SPS measure under the 
Seychelles Agricultural Agency (SAA), in accordan ce with the "Animal (Diseases and Imports) Act, 
1981" (notified in WT/ACC/SYC/4).  The SAA introduced this temporary ban as an internal 
precautionary measure to prevent the entry of potentially dangerous diseases that could have a 
negative impact on health of its people, economy (especially, the agricultural sector) and the environment.  The purpose of this measure was to  ensure the well-being of present and future 
Seychellois generations and visitors to Seychelles' shores.  He noted that when this measure was 
introduced, his Government took account of the provisions of Article XX(b) of the GATT 1994, as 
well as relevant provisions of the SPS Agreement, recognising the legitimacy of provisional 
precautionary measures introduced in the absence of scientific evidence.   
158.  As for the import ban on palm plants, this import prohibition had been introduced to 
protect Seychelles' endemic palm plants, which had practically no resistance to diseases.  In his 
view, this ban had helped Seychelles avoid the introduction and spread of diseases – such as palm 
lethal yellowing phytoplasma; rhadinaphelenchus cocophilus; ceratocystis paradoxa; 
cadang-cadang viroid; and coconut wilt disease – which could have a disastrous impact on the 
islands' ecology and environment.   
159.  Asked to provide more explanation on the a pplication of the ban on palm plants, the 
representative of Seychelles clarified that the import prohibition had been introduced to protect 
Seychelles endemic palm plants as an SPS me asure under the Seychelles Agricultural Agency 
(SAA), in accordance with the "Plant Protection  (Aleurotrochelus atratus) Regulations 2007" 
(notified in WT/ACC/SYC/36) under the "Plant Protection Act, 1996", which contained provisions to 
prevent inter-island (local) transfer/movement of palm plants within the country.  The SAA had 
introduced this temporary ban on imports and internal movement of palm and palm products only 
from countries where outbreaks of lethal yellowing and panama diseases have been recorded.  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 39 - 
 
  The purpose of this measure was to protect Seychelles' domestic plant life.  The domestic 
legislation took into account the relevant provisions of the SPS Agreement, recognising the legitimacy of measures taken in accordance with international standards, guidelines and 
recommendations, in this case the IPPC and based on science. 
160.  Asked to provide further clarifications with respect to the legitimacy of the bans imposed 
on hide skins, fur skins and palm plants, the representative of Seychelles replied that the 
importation of hide skins, fur skins and palm plan ts continued to pose a serious SPS risk to the 
country.  According to a 2012 national pest survey of various palm species in the country, diseases 
such as 'lethal yellowing phytoplasma disease'  and 'cadang cadang diseases'  did not exist in 
Seychelles.  He stated that the bans on SPS-related products had been revisited as part of the 
ongoing review of all domestic SPS-related legislation in order to ensure WTO conformity.  As a result of the review, and taking account of Me mbers' concerns, the Government of Seychelles 
decided that all SPS-related products contained in Table 7(a)  of Annex 2 would be moved from the 
prohibited to the restricted list, upon enactment of the draft "Customs Management (Prohibited 
and Restricted) Regulations 2014" in May 2014.  The new SPS-related legislation would 
incorporate the requirements for scientific evidence and risk analysis, based on existing 
international  standards, such as by the OIE and the IPPC respectively, to decide whether entry for 
the products could be granted.     
161.  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.   
162.  The representative of Seychelles acknowledged Members' concerns but said that his 
Government considered this ban had been necessary for safety and environmental purposes, as 
well as to avoid the disposal of used automotive bodies in Seychelles, which the Government did 
not encourage for environmental and safety reasons.  In further updates, he noted that the ban on 
importation of vehicle and automotive bodies had b een reviewed.  As a result of the review, these 
goods would be moved to the restricted list in accordance with draft "Customs Management 
(Prohibited and Restricted) Regulations, 2014", which was expected to be adopted in May 2014.  
163.  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.  
164.  The representative of Seychelles said that th e ban on left-hand drive vehicles had been 
reviewed.  As a result, upon Seychelles' accession to the WTO, the ban would be revoked and 
left-hand drive vehicles would be moved to the rest ricted list, whereby imports would be subject to 
an import licence (referred to as "import permit" under national legislation), in accordance with the 
draft "Customs Management (Prohibited and Restricted) Regulations of 2014", which was expected 
to be adopted in May 2014.  He added that a completed questionnaire on import licensing 
procedures, based on these provisions, is provided in document WT/ACC/SYC/14/Rev.2.  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  - Licensing system 
165.  The representative of Seychelles said that , pursuant to the "Trades Tax (Imports) 
(Prohibited and Restricted Goods) Regulations, 2009", a number of goods (as listed in Table 7(b)  
in Annex 2) were considered to be "restricted" fo r health, safety, and national security reasons and 
to ensure  conformity with technical regulation s and sanitary and phytosanitary regulations in 
Seychelles.  An importer intending to import these goods was required to apply for an import 
licence (referred to as "import permit" under national legislation) from relevant Ministries and 
Departments or Government Agencies.  The Import and Export Division of the Ministry of Finance, 
Trade and Investment acted as a one-stop shop for processing these applications and as a 
facilitator throughout the entire process.  The Import and Export Division would facilitate, for 
example, in cases where further approval was required from line Ministries (i.e. SPS certificate requirements, etc.).  He noted that the draft "Customs Management (Prohibited and Restricted) 
Regulations, 2014", under the "Customs Management Act 2011", would repeal and replace the 
"Trades Tax (Imports) (Prohibited and Restricted Goods) Regulations, 2009" (see also Table 11  in 
Annex 2, and paragraphs [13] and [14]).  He confirmed that the implementing regulations ensured 
full conformity with WTO provisions. 
166.  The representative of Seychelles said that importers had to apply for an import licence, for 
each category of restricted goods (see Table 7(b)  in Annex 2) – imported for both commercial and 
private purposes.  This import licence was valid for a period of up to 1 year, except for import 
licenses for meat and plant products, which were va lid for a period of up to six months (provided 
that they were sourced from a single supplier and origin).  Import licenses for medicinal products 
w e r e  a l s o  v a l i d  f o r  a  p e r i o d  o f  u p  t o  6  m o n t h s .   I n  a c c o r d a n c e  w i t h  t h e  " T r a d e s  T a x  
(Imports)(Prohibited and Restricted Goods) Regu lations, 2009", importers and domestic producers 
both required one import licence per category of restricted goods (and a business activity licence, 
if the goods were destined for commercial purp oses.  For detailed information on SLA business 
activity licenses, which were issued for specific activities related to trade, and were not related to 
the import or export of a specific good, see "Trading Rights".  
167.  In response to a specific question regarding Seychelles' compliance with WTO national 
treatment provisions, the representative of Seychelles replied that Seychelles' import licence 
requirement was in line with Article III of the GATT 1994 because domestic production was subject 
to frequent internal controls and sanitary inspections, which were based on the same parameters, which were considered when issuing import licen ses.  For example, veterinary officers were 
permanently stationed at the slaughter houses to ensure compliance with domestic legislation, 
which were based on international best practices and standards.  He added that domestic 
manufacturers received health certificates, which had to be displayed on the business premises.  
The licensing requirement did not afford protection  to domestic production and imported products 
were accorded no less favourable treatment than that accorded to like products of domestic origin.  
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.     WT/ACC/SPEC/SYC/6/Rev.1 
 
- 41 - 
 
  168.  A Member enquired whether there were 'special procedures' to ensure that the technical 
requirements associated with import licensing/lic enses were met, the representative of Seychelles 
replied that all SPS measures with respect to to animal and plant health were applied to protect 
Seychelles from animal and plant pest and diseas es that currently did not exist in Seychelles. 
He added that while SPS concerns could be the same for both local products and imported like 
products, the SPS measures applied for local prod uction were different from those applied to 
imports of like products.  For example, phytosanit ary measures applied for the import of fruit fly 
host commodities from areas where 'Bactrocera  invadens'  was present, were not necessarily 
applied to local production given that Seychelles was free from 'B. invadens' .  He reconfirmed, 
however, that in applying any such measures to both domestic products and imported like 
products, Seychelles conformed with international standards. 
169.  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 and their compliance with the WTO Agreement on 
Import Licensing Procedures. 
170.  A Member asked the representative of Seychelles to confirm whether the import licence 
requirements listed in Table 7(b)  were automatic.  A Member also enquired whether the list in 
Table 7(a)  and Table 7(b)  in Annex 2 would be expanded.  
171.  The representative of Seychelles replied that the import licenses required for the goods 
l i s t e d  i n  T a b l e s  7  w e r e  n o n - a u t o m a t i c .   H e  n o t e d  t h a t  a p p l i c a t i o n s  h a d  t o  b e  m a d e  p r i o r  t o  
importation, not prior to clearance, in line with Article 2(a)(iii) of the WTO Agreement on Import 
Licensing Procedures.  In response to a specific question, he noted that importers and domestic 
producers (regardless, whether they held SPS certificates or not) were not automatically granted 
an import licence, but had to apply for an import licence 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).  
172.  In response to concerns raised by Members on Seychelles' import licensing regime for 
remanufactured goods, which was considered to pose a trade barrier, the representative of Seychelles replied that used or second-hand g oods including remanufactured goods, were allowed 
to be imported or sold, unless otherwise specif ied in the "Trades Tax (Imports) (Prohibited and 
Restricted Goods) Regulations, 2009" (see Table 7(a)  – list of prohibited goods).  Asked to explain 
the reason for the changed policy concerning us ed second-hand goods, including remanufactured 
goods, he said that his Government had recently  acquired the necessary capacity to verify the 
authenticity of certificates and warranties issued by manufacturers to allow for such imports and 
sales.  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 42 - 
 
  173.  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").   
174.  In response to a specific question, the representative of Seychelles said that hospitals and 
clinics were not considered 'domestic producers' an d were, therefore, subject to the import licence 
requirement when importing pharmaceutical products.  Asked to clarify whether veterinary 
pharmaceuticals were subject to the import licensing requirement, and if so, whether a poultry 
production and processing facility would qualify as a 'domestic producer' and would thus not be 
subject to the import licensing requirement, he rea ffirmed that any entity - whether an importer or 
a domestic producer - that imported a product contained in the restricted list (such as veterinary 
pharmaceuticals) was subject to the import licen sing requirement, pursuant to the "Trades Tax 
(Imports) (Prohibited and Restricted Goods) Regulations, 2009", which would be repealed and 
replaced by "Customs Management (Prohibited and Restricted Goods) Regulations, 2014" (expected for enactment in May 2014).  
175.  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. 
176.  Asked to describe how Seychelles' import licence requirement was in line with the 
WTO SPS Agreement, the representative of Seychell es 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 stated that a SLA business activity 
licence would be required, in addition to the import licence only 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, including imported goods by domestic 
producers for their production process.  
177.  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/6/Rev.1 
 
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  178.  The representative of Seychelles confirmed th at, from the date of accession, Seychelles 
would not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, prohibitions, bans and other restrictions having equivalent 
effect that cannot be justified under the provisions of the WTO Agreement.  The legal authority of 
the Government of Seychelles to restrict or prohibit importation of goods into Seychelles, including 
that contained in the "Trades Tax (Imports) (Prohibited and Restricted Goods) Regulations 2009" 
and the draft "Customs Management (Prohibited and Restricted) Regulations 2014", when enacted, 
would be applied from the date of accession in co nformity with the relevant requirements of the 
WTO Agreement, including Articles XI, XII, X III, XVIII, XIX, XX and XXI of the GATT 1994; the 
Agreements on Agriculture, the Application of  Sanitary and Phytosanitary Measures, Import 
Licensing Procedures, Safeguards, and Technical Barriers to Trade; and the Understanding on Balance-of-Payments provisions of the GATT 1 994.  The Working Party took note of this 
commitment. 
- Customs valuation 
179.  The representative of Seychelles said that the "Trades Tax Regulations 1997" provided for 
the Brussels Definition of Value.  He noted that the new "Customs Management Act 2011", enacted 
in December 2011 was designed to comply with th e WTO rules, in particular the Agreement on 
Implementation of Article VII of the GATT 1994 ("Customs Valuation Agreement"), including the 
Interpretative Notes.  The World Customs Organization (WCO) assisted Seychelles in the drafting 
process of this new law.  He further said that his Government was committed to fully implement 
the 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 No tes, were developed later.  The draft "Customs 
Management (Valuation of Goods) Regulations 2014"  was expected to come into effect by the end 
of May 2014.  A completed questionnaire on th e 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 and its Revisions.   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. 
180.  The representative of Seychelles stated that Article 1.2(a) and 1.2(c) of the Customs 
Valuation Agreement was fully incorporated in Section 6 of the draft "Customs Management 
(Valuation of Goods) Regulations 2014".  He furthe r stated that Articles 2 and 3 of the Customs 
Valuation Agreement have been fully reflected in Sections 9 and 10 of the same Regulation. 
181.  Asked to identify, in Seychelles' legislation, the specific provisions that provide for 
sequential application of the valuation methods as stipulated by the Customs Valuation 
Agreement, the representative of Seychelles stated  that sequential application of the valuation 
methods was fully reflected in the draft "Customs Management (Valuation of Goods) Regulations 
2014".  More specifically, in: Section 5 (price actually paid or payable); Section 9 (value of WT/ACC/SPEC/SYC/6/Rev.1 
 
- 44 - 
 
  identical goods); Section 10 (value of similar goods); Section 12 (deductive value); Section 13 
(computed value); and Section 14 (fall-back method). 
182.  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.  
183.  Article 9 of the Customs Valuation Agreement was implemented pursuant to the 
Seychelles' draft "Customs Management (Valuation of Goods) Regulations, 2014".  It provided that 
where factors used to determine the customs value of goods were expressed in a currency other 
than the Seychelles Rupee, the applicable exchan ge rate would be established by the competent 
authorities of Seychelles, at the time of importation.  A Member asked Seychelles to identify the 
competent authority that would establish the exch ange rate.  In response, he said that the 
Seychelles Revenue Commission (SRC) was the competent authority.  He added that the exchange 
rate was based on the daily indicative rates, as published by the Central Bank of Seychelles (CBS). 
184.  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 currently such 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 draft "Customs Management 
(Valuation of Goods) Regulations, 2014", containing appeal procedures against administrative 
decisions, in accordance with Article 11 of the Customs Valuation Agreement, had been submitted 
to the Attorney General's office for review and would be gazetted and implemented by the end of 
May 2014.    
185.  For the time being, Regulation 188 of the "Trades Tax Regulation 1997" provided for two 
scenarios in which the customs value could be challenged, namely: (i) if it appeared that the goods 
subject to tax were not valued according to their value at the time and place of importation, the 
Comptroller assessed the value of these goods; (ii) in case of a dispute, the goods were examined 
by two competent persons – appointed by the Co mptroller, and the other by the importer.  
Before starting the inquiry, these two persons selected an umpire, and declared the true value of the goods at the time and place of importation, und er oath before the Comptroller.  The true value 
of the goods referred to the actual value paid for the good.  There were no additional parameters 
or instructions for the competent persons to establish the true value of the goods, other than the 
supporting evidence.  While awaiting the finalization  of the outcome of the dispute, the goods were 
either held or released upon payment of a deposit.   If no agreement was reached, the decision of 
the umpire would be final.  This decision could be appealed in court. WT/ACC/SPEC/SYC/6/Rev.1 
 
- 45 - 
 
  186.  In response to a specific questi on relating to "the umpire", the representative of Seychelles 
said that Regulation 188 of the "Trades Tax Regulation 1997" (notified in WT/ACC/SYC/9/Add.1) was redundant.  He added that Regulation 188 woul d be repealed, with the implementation of the 
"Customs Management (Valuation of Goods) Regulations, 2014" by the end of May 2014.  
Currently, the appeals system for the purpose of customs valuation was governed by Sections 
15-19 of the "Revenue Administration Act, 2009" (notified in WT/ACC/SYC/35), which entitled tax 
payers to appeal to the Revenue Tribunal against a revenue decision or objection decision.  
He added, however, that this Act was currently be ing revised to ensure full conformity with the 
Customs Valuation Agreement.    
187.  A Member sought confirmation from Seychelles regarding the provisions on appeals, 
contained in the draft "Customs Management (Valuation of Goods) Regulations, 2014".  
The provisions stipulated that the final decisi on by the Commissioner, providing explanations, 
would be conveyed in writing to the appellant.  The Member also sought confirmation that the 
customs regulation would provide for the right of  appeal without penalty, and enquired whether 
the appellant would be informed of the rights of further appeal, beyond the administrative 
procedure, in accordance with Article 11 of the Customs Valuation Agreement.  The representative 
of Seychelles confirmed that in accordance with the draft "Customs Management (Valuation of 
Goods) Regulations, 2014", the reasons for the Comm issioner's decision would be provided to the 
appellant in writing.  He further confirmed that Section 32 of the "Customs Management Act 2011" 
provided for the right of appeal without penalty and was in compliance with Article 11 of the Customs Valuation Agreement by stipulating that th e appellant had to be informed of the right of 
further appeal.   
188.  Asked to clarify the legal basis for establishing 'separate simplified rules' for valuing 
perishable goods as incorporated in paragraph 5 of the first draft version of the customs 
regulations, the representative of Seychelles replied that this provision had been deleted in the 
updated draft "Customs Management (Valuation of Goods) Regulations, 2014", which was due to 
be enacted in May 2014.   
189.  A Member asked Seychelles to clarify to which public authorities confidential information 
could be disclosed and for what purposes.  In response, the representative of Seychelles said that, 
pursuant to the "Customs Management Act 2011", such public authorities were the Seychelles' 
National Bureau of Statistics and the Judiciary.  He noted that confidential information could be 
disclosed to these authorities, for statistical purp oses or in the context of judicial proceedings.  
190.  Several Members asked Seychelles to identify where in its legislation it had incorporated 
Article 12 (publication), Article 14 (Interpretative Notes) and paragraph 7 of Annex III of the 
Customs Valuation Agreement.  The representative of Seychelles replied that Article 12 of the 
Customs Valuation Agreement was fully reflected in Article 86(3) of the 1993 Constitution.  
Paragraph 7 of Annex III of the Customs Valuation Agreement was fully incorporated into 
Section 5 of the draft "Customs Management (Valua tion of Goods) Regulations 2014".  Article 14 
and Annex I (Interpretative Notes) of the Customs Valuation Agreement would be fully WT/ACC/SPEC/SYC/6/Rev.1 
 
- 46 - 
 
  incorporated into the draft "Customs Manageme nt (Valuation of Goods) Regulations 2014".  
This Regulation, when enacted in May 2014, would have as its Annex the "Annex I - Interpretative Notes of the Agreement on Implementation of Article VII of GATT 1994 (Customs Valuation 
Agreement)".  In addition, the Interpretative Notes would be posted on the SRC website 
(http://www.src.gov.sc/ ).  He added that the SRC website would also contain links to Annexes II 
and III of the Customs Valuation Agreement. 
191.  The representative of Seychelles confirmed that, from the date of accession, its customs 
valuation laws, regulations and practices, including those to prevent under-valuation of goods, 
would be in conformity with the WTO Agreement.  He also confirmed that Seychelles would fully 
apply the WTO provisions concerning customs valuation, including Article I of the GATT 1994, the 
WTO Agreement on Implementation of Articl e VII of GATT 1994 and Annex I (Interpretative 
Notes).  Accordingly, from the date of accession to the WTO, Seychelles would:  
 not use any form of minimum value, such as reference prices or fixed valuation 
schedules for customs valuation of goods.  
 ensure that in the event that its custom s service could not determine the proper 
customs value or disputed the transaction value offered, it would release the goods 
subject to the posting of a bond or other security for the maximum amount of the 
customs duties that could be owed, as provided for in the Agreement.  
 in determining the value of imports, would apply the provisions of paragraph 2 of 
Decision No. 4.1 of the Committee "On Valuation of Carrier Media Bearing Software for Data Processing Equipment" (providing that valuation of software was based on 
the value of the media) and Decision No. 3.1 "On the Treatment of Interest 
Charges in Customs Value of Imported Goods".  
The Working Party took note of these commitments. 
- Rules of origin 
192.  The representative of Seychelles said that Seychelles did not, at the present time, apply 
rules of origin to non-preferential imports.  Certificates of Origin were provided for exports upon request, and the fee amounted to SR100.  These certificates were issued by the Customs division 
of the Seychelles Revenue Commission (SRC), in a ccordance with the "Revenue Administration Act 
2009" (notified in WT/ACC/SYC/35).  He added that, following completion of the reform process, a 
reform strategy had been developed to ensure that Seychelles would apply the WTO Agreement on 
Rules of Origin from the date of accession.   Th e strategy included a capacity-building process that 
was still under way.  As a result of the reform process, the "Customs Management (Origin of 
Goods) Regulations, 2013" had been adopted in January 2014 (notified in WT/ACC/SYC/48).  
Seychelles' goal was that, from the date of accession, all relevant 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.    WT/ACC/SPEC/SYC/6/Rev.1 
 
- 47 - 
 
  193.  In response to a specific question, the representative of Seychelles confirmed that 
Seychelles applied rules of origin to its preferen tial trade under Free Trade Agreements (FTAs) and 
other regional trade agreements, for instance, in  the context of the iEPA or the COMESA FTA, 
based on the rules of origin contained in those agreements.  
194.  The representative of Seychelles stated th at Seychelles was prepared to apply the 
provisions of the WTO Agreement on Rules of Origin and would provide both legal authority and 
practical methods to accomplish this from the date of accession to the WTO.  He noted that the 
relevant provisions had been incorporated in the "Customs Management (Origin of Goods) 
Regulations 2013" (notified in WT/ACC/SYC/48).    
195.  The representative of Seychelles confirmed that certificates of origin for imports would be 
required for preferential purposes only, and would not be necessary for MFN treatment.  He further confirmed that, from the date of accession, Seyche lles' preferential and non-preferential rules of 
origin would fully comply with the WTO Agreement on Rules of Origin, including the requirements 
of Article 2(h) and Annex II, paragraph 3(d) of the Agreement, which required provision of an 
assessment of the origin of the import, upon reques t of an exporter, importer or any person with a 
justifiable cause.  He also confirmed that an assessment shall be issued as soon as possible, but 
no later than 150 days after the request for such  an assessment, provided that all necessary 
elements had been submitted and any such assessment would remain valid for three years.  
The Working Party took note of these commitments. 
- Other customs formalities 
196.  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 signatory to the Kyoto 
Convention.  He further added that Seychelles' customs reform was part of the IMF Stand-by 
Arrangement.   
197.  In response to a specific question, the representative of Seychelles said that there was an 
authentication or legalization requirement of customs documents prior to customs clearance.  
He added that documents authenticated by the Customs Department were mostly Certificates of 
Origin.  However, this was not required for all importations but only in the event that Customs 
required to check further the accuracy and authen ticity of documents submitted.  This was done 
upon clearance of the goods.  Import licenses were not authenticated by the Customs Department 
but rather by other relevant authorities as per Table 7(b) .  He added that the Customs division 
within the Seychelles Revenue Commission (SRC) held the sole authority for the authentication or 
legalisation of customs documents prior to customs clearance.  This applied to both imports and 
exports.  No fees applied for the authentica tion or legalization of customs documents. WT/ACC/SPEC/SYC/6/Rev.1 
 
- 48 - 
 
  - Preshipment inspection 
198.  The representative of Seychelles said that Seychelles did not maintain a preshipment 
inspection regime. 
199.  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, including Ar ticle VIII of the GATT 1994, the Agreement on 
Preshipment Inspection and the Agreement on the Implementation of Article VII of the GATT 1994. 
200.  The representative of Seychelles stated that if preshipment inspection requirements were 
introduced, they would be temporary and in conf ormity with the requirements of the Agreement 
on Preshipment Inspection and other WTO relevant Agreements.  Seychelles would take full 
responsibility to ensure that such enterprises operating on its behalf complied with the provisions 
of WTO Agreements including the Agreements on Technical Barriers to Trade, the Application of 
Sanitary and Phytosanitary Measures, Import Licensing Procedures, the Implementation of 
Article VII, and Rules of Origin  The establishmen t of charges and fees would be consistent with 
Article VIII of the GATT 1994 and Seychelles would ensure that the due process and transparency 
requirements of the WTO Agreements, in particular  Article X of the GATT 1994 would be applied.  
Decisions by such firms could be appealed by importers in the same way as administrative decisions taken by the Government of Seychelles.  The Working Party took note of these 
commitments. 
- Anti-dumping, countervailing duties, safeguard regimes 
201.  The representative of Seychelles said that currently Seychelles had no statutory provisions 
for anti-dumping duties, countervailing duties, or safeguard measures.  He noted, however, that if 
Seychelles introduced such statutory provisions in the future, any anti-dumping, countervailing 
duties and safeguard measures applied would be fully compliant with the WTO Agreements.  
202.  The representative of Seychelles confirmed that Seychelles, from the date of accession, 
would not apply any anti-dumping, countervailing or safeguard measures until it had implemented 
and notified appropriate laws in conformity with  the provisions of the WTO Agreements on these 
matters.   Seychelles would ensure the full conformity of any such legislation with the relevant 
WTO provisions, including Articles VI and XIX of the GATT 1994 and the Agreement on the 
Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and 
the Agreement on Safeguards.  After such legislation was implemented and notified, Seychelles 
would only apply any anti-dumping duties, countervailing duties and safeguard measures in full 
conformity with the relevant WTO provisions.  The Working Party took note of these commitments. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  B. EXPORT REGULATIONS 
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports 
203.  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 
204.  The representative of Seychelles said that currently Seychelles did not impose any export 
quotas.   
205.  The representative of Seychelles further said that although there was no export/business 
licence requirement, as exportation was considered to be a non-licensable activity; all goods 
destined for export were, however, subject to an export permit requirement.  These permits were 
issued by the Import and Export Division under the Ministry of Finance, Trade and Investment.  
He added that all natural and legal persons, expo rting either for commercial purposes or personal 
use, could be granted an export permit.  These permits were automatic, as long as the concerned 
good(s) did not contravene any domestic law or international conventions that Seychelles was a 
party to.  In his view, this requirement facilitated the collection of statistical export data and 
ensured that goods met basic requirements.  This  requirement was meant to prevent the illegal 
export of prohibited and restricted goods.   
206.  With regard to the collection of statistical data, he noted that the introduction of the 
updated ASYCUDA system and the online permit  system would reduce the number of goods 
requiring an export permit.  This online system  would be established on the basis of the draft 
"Environment Protection (Export Permit) Regula tions, 2014"; the draft "Food (Export Permit) 
Regulations, 2014"; draft "Public Health (Export Permit) Regulations, 2014"; draft "Road Transport 
(Export Permit) Regulations, 2014"; and "Export of  Fishery Products Act, 1996".  The envisaged 
timeline to enact the four draft regulations was Ju ly 2014, but no later than the final Working Party 
meeting, at which this Report would be adopted, ad referendum .  
207.  Asked to clarify how the introduction of th e updated ASYCUDA system and online permit 
system reduced the number of goods subject to the export permit requirement, the representative 
of Seychelles said that data was now captured electronically, which reduced the need to have 
export permits.  Stakeholder consultations had sh own that a number of products would still need 
to be subject to the export permit requiremen t due to sanitary, phytosanitary, security and 
environmental reasons.  
208.  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. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  209.  The representative of Seychelles said that Seychelles' export regime was being reviewed 
w i t h  a  v i e w  t o  m a k i n g  i t  l e s s  t r a d e  r e s t r i c t i v e .   H e  n o t e d ,  h o w e v e r ,  t h a t  t h e  s t a k e h o l d e r  consultations had been concluded.  The next stage was the legislative review, which was expected 
to be completed by October 2013.  Draft revised export permit procedures would be submitted to 
the Working Party for review.  Seychelles' objective was to enforce a new, less trade restrictive 
export regime by the end of 2013.  
210.  The representative of Seychelles said that the review of the export permit requirement and 
related legislative review had taken longer than envisaged but had now been completed.  As a 
result of the review, the Government decided that the export permit regime would not be modified 
through amendments to existing Acts, but through the enactment of implementing regulations.  
The new regime would be based on the draft "Envi ronment Protection (Export Permit) Regulations, 
2014"; draft "Food Act (Export Permit) Regulation s, 2014"; draft "Public Health (Export Permit) 
Regulations, 2014"; draft "Road Transport (Expor t Permit) Regulations, 2014"; and "Export of 
Fishery Products Act, 1996".  The envisaged time line to enact the four draft regulations was 
July 2014, but no later than the final Working Party meeting, at which this Report would be 
adopted, ad referendum .  (see also the Action Plan in Table 15  in Annex 2).   
211.  Asked to clarify whether the list of restricted and prohibited products in Table 7(a)  and 
Table 7(b)  only applied to imports or also to 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.  He noted, howeve r, that under the planned, new export permit 
regime, only a limited list of goods would be subject to an export permit requirement.  
212.  The representative of Seychelles said that the indicative list of goods subject to export 
permit requirements included: 
 Human Remains – embalmed; 
 Ashes of cremated human body;  
 Human tissues including blood and blood products;  
 Biological samples, from laboratories for research or diagnostic purposes; 
 Pesticides - re-export of banned products  that  were brought in illegally or other products 
being re-exported for appropriate disposal or of substandard quality;  
 Medicines - re-exports that were brought in illegally or other products being re-exported 
for appropriate disposal or of sub-standard quality; 
 Any other medical or related products that may appear on the market and judged by the 
authority responsible for public health to require export permit;  
 Waste and products derived from waste, including garbage, refuse, sludge, construction 
debris and other discarded substances resulting from industrial and commercial operations or from domestic, individual and community activity;   
 Hazardous waste;  
 Products of concern to the environment, products that may display certain characteristics 
which may be harmful to the environment, including re-export  and product recall , and 
materials that may contain biological risk (e.g. soil); 
 CITES products; 
 Palm plants;  
 Corals and shells; 
 Fish and fish products; 
 Genetically modified organisms;  
 Motor vehicles and parts thereof (including re-export for repair or replacement);  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 51 - 
 
   Re-export of electronics, equipment and machinery for repair or replacement. 
 
He noted, however, that the domestic review of this list was ongoing.  He confirmed that 
should there be any further changes, Seychelles wo uld submit the final list to the Working Party in 
July 2014, but no later than the final Working Pa rty meeting, at which this Report would be 
adopted, ad referendum .  
213.  In response to a specific question, he noted that in the case of plants a phytosanitary 
certificate would need to be presented, prior to the issuance of an export permit.  To obtain such a 
certificate, the Plant Protection Unit under the Ministry of Natural Resources would need to inspect 
the good(s).  If the good(s) contained no pests and other organisms, which could pose a potential 
danger to plant, animal and human life, a certif icate was granted within 24 hours.  The fee for a 
plant certificate amounted to SR60.   
214.  With regard to fish and fish products, health certificates were issued using the same 
procedure as with the issuance of phytosanitary certificates. The responsible agency for the issuance of health certificates for fish and fish products was the Fish Inspection and Quality Control 
Unit (FIQCU).   
215.  The representative of Seychelles said that currently, "health certificates" for fish were 
granted for all fish products, except for those included under HS 0301.9900 (pursuant to the 
"Export of Fishery Products Act 1996", live fish, apart from live crustaceans, was not considered as 
a fishery product).   
216.  The procedure described in paragraph [218] applied to "health certificates" issued for 
non-commercial exports.  Non-commercial "health certificates" were issued to individuals who 
transported boxes of frozen or chilled fish on ice,  as part of their luggage.  The amount allowed to 
transport was limited at 20kg.  He added that the fish had to be brought to the competent 
Seychelles' authority, i.e. "Fish Inspection and Quality Control Unit", for inspection, before the issuance of "health certificates".   
217.  In the case of commercial exports, however, a different health certificate was issued.  
The purpose of this "health certificate" for commercial exports was to ensure compliance with 
international and export market requirements (e .g. requirement for production value chain); the 
applicable fee for both commercial and non-commercial certificates was SR50.  In practice, health 
certificates were issued within 24 hours, if all requirements were met.  
218.  Asked about the procedure for the acquisition of a health certificate, the representative of 
Seychelles said that in order to acquire a health certificate for commercial export of consignments 
of food of animal origins (in Seychelles' case, primarily fish), several conditions had to be met.  The first condition was that the producer had to be a company approved and listed by the 
competent authority (i.e. the Fish Inspection and Quality Unit (FIQCU)).  In Seychelles' case, it 
could be a land-based processing plant, a stand-al one cold store, factory vessel or freezer vessels. 
The second condition was that for each consignment destined for export, the company had to WT/ACC/SPEC/SYC/6/Rev.1 
 
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  submit a standard application letter to FIQCU with accompanying details of the consignment. 
FIQCU undertook continuous monitoring of the whole production chain from: fishing vessel, landing sites, cold stores, factories, means of transport in the form of in-depth, interim and 
spot-checks inspections, sampling of products and water, ice, for analysis and for compliance.  
Non-compliance was addressed appropriately depending on the provisions of the applicable 
legislation. 
219.  In response to a specific question, the representative of Seychelles said that 
"phytosanitary certificates" were different from "health certificates".  Phytosanitary certificates 
related to plant and plant products, while "health certificates" related to animal and products of 
animal origins (in the case of Seychelles, primarily fish and fish products).  "Health certificates" 
were issued for fish and fish products, and the fees charged for services rendered amounted to SR50.  He added that the fees charged for services rendered for product certification were 
currently being reviewed by the competent Seychelles' authority.  The relevant implementing 
regulation under the "Exports of Fisheries Products  Act" would be routinely reviewed and updated 
to take account of any changes in the structure of the fees for health certificates.  If any changes 
resulted and the implementing regulation were to be updated, the Working Party be notified before 
the final Working Party meeting, at which this Repo rt would be adopted, ad referendum.  In this 
context, he reaffirmed that the issuance and renewal of export permits were free of charge.    
220.  The representative of Seychelles reconfirmed that certificates and export permits were not 
issued for each individual product, but per consignment.   
221.  In response to a specific question, the representative of Seychelles noted while domestic 
manufacturers did not require "phytosanitary certificates" and "health certificates", they were 
subject to spot-checks by the relevant authorities, which were based on the same parameters, 
which were considered when issuing "phytosanitary certificates" and "health certificates" for import 
and export purposes.  
222.   The representative of Seychelles confirmed that, from the date of accession, Seychelles 
would apply its laws and regulations governing export measures, including prohibitions, export 
licensing requirements and other export control re quirements, in conformity with WTO provisions 
including those contained in Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party 
took note of these commitments.  
- Export subsidies 
223.  Some Members noted that Seychelles' "Agriculture and Fisheries Incentives Act" 
(AFIA 2005) (notified in WT/ACC/SYC/9/Add.1) provided for subsidies other than tariff exemptions 
that were contingent upon export 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 promotion.  According to this Act, eligible persons 
included: fisheries exporters and exporters of agricultural products.   WT/ACC/SPEC/SYC/6/Rev.1 
 
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  224.  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. For more information on the status of the 
incentives provided under the AFIA 2005, see "Industrial policy, including subsidies" and Table 16  
in Annex 2.  
225.  Asked to provide clarification on the scope and nature of subsidies available to these 
exporters including, but not limited to, how benefits were made available, the representative of 
Seychelles stated that the AFIA 2005 provided fiscal concessions to eight main categories:  
 farmers;  
 farming entities;  
 agricultural processors;  
 agricultural exporters;  
 fisher men;  
 boat owners;  
 fisheries processors; and  
 fisheries exporters as defined in the AFIA 2005.  
 
In accordance with the AFIA 2005, beneficiaries had to register with the Seychelles Agricultural 
Agency or the Seychelles Fishing Authority to be granted the incentives under the Act.  
He reconfirmed that, if an exporter did not fall into one of the eight categories, he/she was not 
entitled to benefit from the incentives provided under the AFIA 2005. 
226.  The representative of Seychelles stated that the principal concessions provided under the 
AFIA 2005 were on: taxes (customs duty and VAT); and importation of inputs and other materials 
and equipment necessary to carry out the specific business.  Other benefits, such as reduced rates 
of business tax, were also granted.  He added that similar benefits were granted to producers who 
exported any of their products. 
227.  The representative of Seychelles confirmed that these incentives were not contingent on 
export performance, with the exception of fore ign exchange retention as the "Exchange Control 
Act (Cap 76)" enforced a restrictive foreign exchange regime.  He added that, in 2008, the Act had 
been repealed and replaced by the "Foreign Exch ange Act, 2009", which was more regulatory as 
opposed to restricting activities of persons.  Thus, since 2008, none of the fiscal incentives given 
to exporters were contingent on export performance. 
228.  Some Members requested a commitment from Seychelles to eliminate all prohibited export 
subsidy programmes upon accession.   
229.  The representative of Seychelles confirmed th at, from the date of accession, Seychelles 
would not provide any subsidies prohibited under the WTO Agreement on Subsidies and 
Countervailing Measures.  The Working Party took note of this commitment.  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  C. INTERNAL POLICIES AFFECT ING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 230.  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 is contained in document WT/ACC/SYC/45 and its Revisions.  He stated that Seychelles' tax and investment regimes had under gone a comprehensive review, which included 
the incentives provided by the Government.  This review had been completed in 2013.   
231.  Subsidies to the industrial sectors were provided under three sets of laws, namely: the 
"Tourism (Incentives) Act (TIA) 2003" (notifie d in WT/ACC/SYC/35) and the "Agriculture and 
Fisheries Incentives Act (AFIA) 2005" (notified in WT/ACC/SYC/9/Add.1).  A complete overview of 
incentives provided under the TIA 2003 and the AFIA 2005 is contained in Table 16  in Annex 2.  
232.  Previously, the "Investment Promotion Act 1994" (notified in WT/ACC/SYC/38) provided 
for import tariff exemptions on:  (i) agricultural and marine resources investment; (ii) industrial 
and manufacturing investment; (iii) professional services investment; and (iv) small-scale industry investment.  Contrary to earlier statements that the IPA 1994 had been repealed by the "Tourism 
(Incentives) Act (TIA) 2003" and the "Agriculture and Fisheries Incentives Act (AFIA) 2005", the 
representative of Seychelles clarified that the IPA 1994 had actually not been repealed, but rather 
"made redundant" and had been superseded with  the adoption of the TIA 2003 and AFIA 2005.  
Following the adoption of these two Acts, no new certificates were issued under IPA 1994.  
233.  The "Agriculture and Fisheries Incentives Act (AFIA) 2005" and the "Tourism Incentives Act 
(TIA) 2003" were introduced to provide fiscal incentives, specifically for the tourism, fisheries and 
agricultural sectors.  Under the TIA 2003 and the AFIA 2005, tariff exemptions were provided for 
products imported with the aim of promoting investment in the tourism and the agricultural 
sectors.  Investment products eligible for these tariff exemptions included capital equipment and 
minor operating equipment, while consumable items were excluded.  Under the AFIA 2005, investment products eligible for these tariff exemptions also included protective and safety 
equipment.  Initially, incentives provided under the AFIA 2005 were planned to be eliminated in 
2012.  However, following an internal review process, it was established that these incentives were 
not contingent on export performance.  Therefore,  these incentives would continue to apply under 
the AFIA 2005.   
234.  To benefit from incentives under these Acts, businesses had to be licensed by the 
Seychelles Licensing Authority (SLA) and were requested to submit relevant factsheets on their 
businesses to the Seychelles Revenue Commission (S RC).  Applications should be made in the 
prescribed forms provided under the the "Tourism  Incentives Act 2003" and the "Agriculture and 
Fisheries Incentives Act 2005".  Generally, such application forms would need to contain 
information on the products to be imported and wo uld 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 Finance, Trade and Investment. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  235.  In response to a specific question, the representative of Seychelles said that imported 
vehicles could be exempted, if importers were beneficiaries under the TIA 2003 and the AFIA 2005.  He further noted that exemptions in this case were limited to a concessionary rate 
of 50% on the applicable rate for commercial motor vehicles.  He noted, however, that in practice, 
this type of concession was currently only provided under  the AFIA 2005.  It was provided to the 
fisheries sector for operational purposes, for example, for the transportation of necessary 
equipment and supplies to and from the (fishing) boat.  
236.  Asked to clarify how customs officials differentiated investment products that were exempt 
from the customs duty from similar products im ported for distribution, the representative of 
Seychelles replied that the applicant was requested to show the approved application form 
(as described above) together with the corresponding  Bill of Entry.  This would enable the customs 
officials to distinguish between the products ex empted from the customs duty under one of the 
above-mentioned Acts and similar products imported for distribution.  He added that these tariff 
exemptions were stipulated in the TIA 2003 and the AFIA 2005, not in the "Trades Tax Regulations 
1997".  
237.  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 AFIA 2005, eligible persons included: fisheries exporters and exporters of agricultural 
products.  He reaffirmed that the benefits of th e TIA 2003 and the AFIA 2005 were not contingent 
upon export or local content requirements.  
238.  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 customs duty (previously, 
trades tax) on fuel.  However, boat owners, fish processors and exporters of fish products were 
liable to pay business tax.  He noted that the customs duty exemption on fuel was based on a flat 
rate per litre, consumed per trip.  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.  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.     
239.  Asked to clarify the extent to which Seychelles' local fishery catch was sold on the 
domestic market for local consumption and how much of it was sold to Seychelles-based fish 
processors, including the Indian Ocean Tuna (IOT) Ltd, the representative of Seychelles replied that the local fishery catch was based on artisanal and semi-industrial methods.  It was primarily 
consumed by the domestic market, including hotels, restaurants and individuals.  Only 2% of this 
catch was processed and exported.  With respect to the IOT Ltd specifically, he noted that the tuna 
processed by this enterprise was currently not entitled to the benefits under the AFIA 2005.  
There were two reasons for this: i) the tuna was caught by larger vessels by companies, which 
were not registered in Seychelles; and ii) the tuna was not caught on the basis of artisanal or 
semi-industrial methods. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  240.  Members requested Seychelles to undertake a commitment that all prohibited export 
subsidies would be eliminated from the date of accession.  In response, the representative of Seychelles said that currently Seychelles did not have any export subsidies in place and that, from 
the date of accession, Seychelles would not provide any subsidies prohibited under the 
WTO Agreement on Subsidies and Countervailing Measures.  In his view, the benefits under the 
TIA 2003 and the AFIA 2005 were not inconsistent with Article 3.1(a) or (b) of the SCM Agreement 
because they were not contingent upon local content requirements or export performance. 
241.   The representative of Seychelles confirmed that, from the date of accession, Seychelles 
would not maintain subsidies which met the definition of a prohibited subsidy, within the meaning 
of Article 3 of the WTO Agreement on Subsidies and Countervailing Measures. Further, he 
confirmed that any subsidy programme in place or established after accession within the territory of Seychelles would be administered in conformity with the WTO Agreement on Subsidies and 
Countervailing Measures.  In addition, Seychelles would provide a subsidy notification to the 
Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the 
Agreement upon entry into force of Seychelles' Protocol of Accession.  He also confirmed that 
Seychelles would not invoke any of the provisions of Articles 27 and 28 of the WTO Agreement on 
Subsidies and Countervailing Measures.  The Working Party took note of these commitments. 
- Technical barriers to trade, standards and certification 
242.  Previously, the TBT regime was governed by the following legislation:  the Seychelles 
Bureau of Standards Act 1987 (notified in WT/ACC/SYC/22); the Food Act 1987 (notified in 
WT/ACC/SYC/4); the Environment Protection Ac t (notified in WT/ACC/SYC/9/Add.1); and the 
Public Health Act 1960 (notified in WT/ACC/SYC/9/Add.1) and their subsequent amendments and 
implementing regulations.  The representative of Seychelles noted, however, that this old 
TBT regime was undergoing a complete overhaul with a view to bringing it into full conformity with 
the requirements of the Agreement on Technical Ba rriers to Trade ("TBT Agreement").  One of the 
core elements of this TBT reform process was the review of the TBT legislative framework.  
This legislative review was completed in early 2014.  As a result, the "Seychelles Bureau of Standards Act (SBS), 2014" was enacted in March 2014 (notified in WT/ACC/SYC/52), which 
repealed and replaced the "Seychelles Bureau of Standards Act, 1987".  Other related legislation 
had also been reviewed and new legislation had been drafted and enacted to ensure compliance 
with WTO rules.  Such legislation included: the "Food Act, 2014"; the "Environment Protection Act, 
1995"; and the "Public Health Act, 1960".  A checklis t of illustrative TBT issues is available in 
document WT/ACC/SYC/29 and its Revision and a TBT-specific action plan in Table 14  of Annex 2, 
detailing the ongoing reforms in this area.  The Legislative Action Plan (document WT/ACC/SYC/17 
and its Revisions) also listed enacted or pending legislation relevant to the TBT Agreement.  
Further TBT-relevant legislation is enumerated in Table 9  in Annex 2.   
243.  The representative of Seychelles stated that the "Seychelles Bureau of Standards Act, 
2014" ensured full compliance with the TBT Agreem ent.  He added that his Government used 
relevant international standards, where they existed, as basis for drafting new technical WT/ACC/SPEC/SYC/6/Rev.1 
 
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  regulations and conformity assessment procedures.  In case no international standards existed, or 
the content of a technical regulation or the conformity assessment procedure was not based on international standards, he confirmed that Seychelles would submit a notification of the draft 
technical regulation and conformity assessment pr ocedures to the WTO, adhering to the agreed 
notification timeline stipulated by the WTO TBT Committee.  This notification would be submitted 
by Seychelles' Government Notification Authority,  namely the Trade Division in the Ministry of 
Finance, Trade and Investment. 
244.  The representative of Seychelles added that, as  part of the on-going TBT-related reforms, 
a "Policy on National Framework on Technical Regulations and Conformity Assessment Procedures" 
had been adopted by the Cabinet of Ministers (as notified in document WT/ACC/SYC/54).  
Its purpose was to identify and set up mechanisms and related principles for the implementation of 
good regulatory practices in order to guide and as sist Ministries and relevant regulatory agencies 
in the process of preparing, adopting and applying technical regulations and conformity 
assessment procedures with respect to products, processes, or production methods.  This was 
aimed at ensuring the effective implementation  of the provisions of the TBT Agreement. 
245.  In accordance with the "Seychelles Bureau of Standards Act, 2014", the Seychelles Bureau 
of Standards (SBS) provided a selected number of standardization and conformity assessment 
services to industries and authorities.  The conformity assessment services consisted of the 
following: sampling; testing; calibration; inspection; certification; supplier's declaration of 
conformity; mutual recognition of results; and ma king appropriate use of international standards 
for sampling. 
246.  The representative of Seychelles said that TBT-related legislation followed provisions set 
by international standard-setting bodies.  He adde d that the standard-setting body of Seychelles, 
the Seychelles Bureau of Standards (SBS) pursued policies in accordance with international 
standards, as developed by: the International Organization for Standardization (ISO); the 
International Electro-technical Commission (IEC); the Codex Alimentarius; the International 
Telecommunication Union (ITU); the International Organization for Legal Metrology (OIML); and 
the International Bureau for Weights and Meas ures (BIPM), to which Seychelles was party.  
247.  The representative of Seychelles stated that his Government also recognized international 
standards, as developed by: the United Nation s Economic Commission for Europe (UNECE); the 
American National Standards Institute (ANSI); Am erican Society for Testing and Materials (ASTM); 
National Institute for Standards and Technology (NIST); the Association for the Advancement of 
Medical Instrumentation; and the European Committee for Standardization (CEN).  Seychelles also 
recognized standards, which were harmonized at th e regional level, for example, by the SADC; the 
COMESA; the ARSO; and the Tripartite (SADC, COMESA, EAC).  
248.  Previously, Members raised concerns that Seychelles' TBT-related regulations did not 
provide for a non-discriminatory and cost-based fee structure.  In response, the representative of WT/ACC/SPEC/SYC/6/Rev.1 
 
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  Seychelles stated that Section 4(n) of the "Seychelles Bureau of Standards Act, 2014" provided for 
a non-discriminatory and cost-based fee structure.     
249.  The representative of Seychelles said that as a result of the domestic policy review and 
related consultations, his Government decided to  draft and implement technical regulations (TRs) 
under the "Seychelles Bureau of Standards Ac t, 2014", rather than introducing mandatory 
standards.  Section 34(1) of the "Seychelles Bure au of Standards Act, 2014" provided the legal 
basis authorizing the SBS to draft additional technical regulations, as necessary.  TRs were 
considered to better address the issue of non-discriminatory rules relating to the treatment of 
domestically-produced and imported goods.  The objective of the TRs was to ensure 
non-discrimination by applying more transparent measures on specific products, covering both 
domestically-produced and imported goods.  He added that Seychelles had adopted the "National Policy on Technical Regulations and Conformity Assessment Procedures" to take account of 
Members' concerns and to ensure full compliance  with the WTO TBT Agreement.  This policy 
provided the framework for technical regulations under the competent Government departments 
(for a list of TBT-relevant legislation and regulatory agencies, see  Table 9  in Annex 2).  
250.  Section 4(n) of the "Seychelles Bureau of Standards Act, 2014" provided for 
non-discriminatory conformity assessment, in order to ensure consistency with technical 
regulations.  The SBS applied the conformity as sessment procedures, guides and standards, as 
adopted by the ISO Committee on Conformity As sessment (ISO CASCO).  The SBS, therefore, 
recognized all conformity assessment service providers accredited in accordance with the international standards adopted by ISO CASCO.   
251.  Applicable fees for conformity assessment were currently available in brochures published 
for the testing laboratories of the SBS, which were available on the SBS website.  The link to these 
fees on the SBS website is:  http://www.sbs.sc/ .  The fee for the Product Certification Mark 
Scheme was available in the "Seychelles Bureau of Standards (Standard Marks) Regulations 1993" 
(notified in WT/ACC/SYC/42), while the fee for the National Quality System Certification Scheme 
was available in the "Seychelles Bureau of Standards (National Quality System Certification 
Scheme) Regulations, 2002" (notified in WT/ACC/SYC/42).   
252.  The representative of Seychelles said that the "Seychelles Bureau of Standards (SBS) Act, 
2014" contained a complete list of applicable fees.  Section 4(h) of the SBS Act 2014 stipulated 
that one of the functions of the bureau woul d be to "levy such fees and charges for the 
performance of its functions as may be prescribed".  Under Section 34(1) of the SBS Act 2014, it 
stated that the "Minister may make regulations for carrying out into effect the purpose and 
provision of this Act."  Section 34(2) stipulated that "without prejudice to the generality of 
subsection (1), regulations may provide for (...) (c) Fees."  
253.  The representative of Seychelles further noted that conformity assessment for "restricted 
goods" was undertaken by the responsible regulatory  agencies.  The agencies were specified in the 
draft "Customs Management (Prohibited and Rest ricted) Regulations, 2014", which, when enacted WT/ACC/SPEC/SYC/6/Rev.1 
 
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  in May 2014, would repeal and replace the "Trades Tax (Imports) (Prohibited and Restricted 
Goods) Regulations, 2009" (see also Table 11  in Annex 2).  He added that conformity assessment 
procedures were specified in the applicable technical regulations, as well as in other policy 
documents prepared by the regulatory authority that was responsible for the restricted goods.  
For example, refrigerants gas imported for use in  refrigerators and air conditioners was governed 
by the "Environment Protection (Ozone) Regulations, 2010". 
254.  Concerning Mutual Recognition Agreements, the representative of Seychelles noted that 
such agreements would be discussed and agreed up on with WTO Members bilaterally taking into 
consideration Article 6 of the TBT Agreement. 
255.  With regard to transparency, the representative of Seychelles said that all standards were 
published in the national newspaper and on the SBS website ( http://www.sbs.sc/ ).  Before 
adopting a standard, the SBS accorded interested parties at least 60 days for the submission of 
any comments, in accordance with the Code of G ood Practice for the Preparation, Adoption and 
Application of Standards contained in Annex 3 of the TBT Agreement.  He further reconfirmed that 
pursuant to Section 4(n) of the "Seychelle s Bureau of Standards Act, 2014", conformity 
assessment procedures were specified in the applicable technical regulations. 
256.  The representative of Seychelles said that the "Food Act, 2014" (notified in 
WT/ACC/SYC/53) contained provisions for food safety and human health.  The Act comprised a 
comprehensive set of provisions, which regulated: any food harmful to human health; the sale of 
poisonous or unwholesome food; deception of char acter, nature, composition and quality of food 
(including clear labelling, packaging or advertisements); sanitation in premises where food was 
being prepared (including restaurants, slaughter houses).  The Act also regulated the importation 
of foods, with a focus on labelling.  
257.  The representative of Seychelles added that the "Environment Protection Act, 1994" 
provided for the protection, preservation and impr ovement of the environment, and the control of 
hazards to humans and Seychelles' biodiversity.  The Act also provided for the coordination, 
implementation and enforcement of policies, pursua nt to the national objectives on environment 
protection.  
258.  The "Public Health Act, 1960" contained a comprehensive set of provisions, which covered 
general sanitation and hygiene matters, with the aim of controlling epidemic diseases and 
preventing or suppressing the spread of infect ious diseases.  The Act also provided for the 
protection and examination of water (including bottled water) and water supplies to protect human 
health. 
259.  The representative of Seychelles said that the Seychellois TBT Enquiry Point and the 
National Notification Authority would be fully op erational as of June 2014, and could be contacted 
at: WT/ACC/SPEC/SYC/6/Rev.1 
 
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  Address:  Ministry of Finance, Trade and Investment   
   T r a d e  D i v i s i o n     P.O. Box 313, Victoria, Mahe, Seychelles Tel No.:   (+248) 382000 
Fax No.:   (+248) 225791 
E-mail:   enquirywto@finance.gov.sc  
Website:   Under construction  
 
260.  The representative of Seychelles noted that Seychelles had benefitted significantly from 
technical assistance and capacity-building provided by various donors, including WTO Members, 
the WTO Secretariat and the ACP-MTS programme.  He noted that although the review of the 
TBT legislative framework had been completed,  the overall reform to fully implement the 
TBT Agreement was still under way.  To ensure full compliance with the TBT Agreement by 
December 2015, Seychelles would continue to require technical assistance and capacity-building to 
draft implementing regulations under the "SBS Ac t 2014" and other TBT-related legislation, such 
as the "Food Act 2014"; build capacity in order to ensure the effective implementation of technical regulations, conformity procedures and standards; operationalize the National Notification 
Authority; and introduce methods and procedures for sampling, inspection, auditing, surveillance 
by auditors, assessors, inspectors, and personnel responsible for testing, calibration and the 
issuance of TBT-related certificates and licenses. 
261.  The representative of Seychelles confirmed that Seychelles would progressively implement 
the provisions of the WTO Agreement on Technica l Barriers to Trade in accordance with the 
TBT-specific Action Plan provided for in Table 14  in Annex 2.  Full implementation would start from 
December 2015 without recourse to any further transitional period.  He further confirmed that 
Seychelles would ensure that all of its laws, regulations or other measures governing technical 
barriers to trade, standards and certification would be  in full conformity with the provisions of the 
WTO TBT Agreement.  The Working Party took note of this commitment. 
- Sanitary and phytosanitary measures 
262.  The representative of Seychelles said that the previous SPS regime in Seychelles was 
governed by: the  "Animals (Diseases and Imports) Act 1981" (notified in WT/ACC/SYC/4); the 
"Plant Protection Act 1996" (notified in WT/ACC/SYC/36); the "Seychelles Bureau of Standards Act 
1987" (notified in WT/ACC/SYC/22); the "Export of Fishery Products Act 1996" (notified in 
WT/ACC/SYC/9/Add.1); the "Food Act 1987" (notified in WT/ACC/SYC/4) and the "Public Health 
Act 1960" (notified in WT/ACC/SYC/9/Add.1) and their subsequent amendments and implementing regulations.  He noted that this SPS regime was undergoing a complete overhaul with a view to 
bringing it into full conformity with the requirements of the Agreement on Sanitary and 
Phytosanitary Measures ("SPS Agreement").   One of  the core elements of this SPS reform process 
was the review of the SPS legislative framework.  He added that the review of SPS-related 
legislation had been assisted by the ACP-MTS programme and the Biosecurity Project funded by 
the GEF and implemented by the Government of Seychelles and the UNDP.  As a result of the 
on-going legislative review, the "Animal and Plant Biosecurity Act, 2014" and the "Food Act, 2014" 
were enacted in April 2014.  He added that implementing regulations were also being drafted.  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  He reaffirmed that Seychelles had adopted a number of international guidelines and standards, 
which were based on the principle of scientific evidence.  These included international agricultural trading norms, measures and standards, as set by  the International Plant Protection Convention 
(IPPC); the CODEX Alimentarius; and the World Organisation for Animal Health (OIE).  A checklist 
of illustrative SPS issues is available in document WT/ACC/SYC/24 and its Revisions and a 
SPS-specific action plan in Table 13  of Annex 2, detailing the ongoing reforms in this area.  
The Legislative Action Plan (document WT/ACC/SYC/17 and its Revisions) also listed completed or 
pending legislative action relevant to the SPS Agreement.   
263.  The representative of Seychelles stated that the "Animal and Plant Biosecurity Act, 2014", 
which repealed and replaced the "Animals (Diseases and Imports) Act 1981" and the "Plant 
Protection Act 1996", ensured full conformity with  the requirements of the SPS Agreement, the 
IPPC and the OIE, to which Seychelles was party, recognizing measures undertaken on the basis of 
scientific evidence.  The "Animal and Plant Biosecurity Act, 2014" regulated all aspects of animal 
and plant health (excluding animal welfare and veterinary drugs) and matters related to human 
health and food safety, except for those fall ing within the scope of the IPPC or the OIE 
(e.g. zoonosis), as these were covered under the "Food Act, 2014" and the "Public Health Act 
1960".   
264.  As part of the review, the statutory instruments (i.e. implementing regulations) under the 
"Animals (Diseases and Imports) Act 1981" and the "Plant Protection Act 1996" had also been 
reviewed and replaced through the enactment of new implementing regulations under the "Animal 
and Plant Biosecurity Act, 2014" (notified in WT/ACC/SYC/53).  The implementing regulations 
under the "Animal and Plant Biosecurity Act, 2014", were:  the draft Animal and Plant Biosecurity 
(Animal) Regulations, 2014; the draft Animal and Biosecurity (Fees and Charges) Regulations, 
2014; the draft Animal and Plant Biosecurity (Plant ) Regulations, 2014; the draft Animal and Plant 
Biosecurity (Declaration of Infested Biosecurity Controlled Area) ( Name of pest or disease ) Order; 
the draft Animal and Plant Biosecurity (Designation  of Agency Responsible for Biosecurity) Order, 
2014; the draft Animal and Plant Biosecurity (Com mencement) Notice, 2014; the draft Animal and 
Plant Biosecurity (Regulated) (Quarantine) Plant Pests Order, 2014; the draft Animal and Plant 
Biosecurity (Animal) (Declaration of Notifiable Diseases) Order, 2014; the draft Animal and Plant 
Biosecurity (Designation of Biosecurity Quarantine Stations) Order, 2014; and the draft Animal and 
Plant Biosecurity (Designation of Biosecurity Points of Entry an Biosecurity Points of Departure) Order, 2014.  These implementing regulations were  expected to be adopted by July 2014, in line 
with the Legislative Action Plan and the SPS-specific Action Plan. 
265.  The representative of Seychelles added that in accordance with the "Animal and Plant 
Biosecurity Act, 2014", plants and plant products, as well as animals and animal products, were 
subject to import licence requirements, based on risk assessment in accordance with IPPC and OIE 
standards. The application forms for such import licenses were contained in Schedule 1 of the 
"Animal and Plant Biosecurity Act, 2014".    WT/ACC/SPEC/SYC/6/Rev.1 
 
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  266.  Operational manuals and work instructions for officers in the inspection service of the 
Seychelles Agricultural Agency (SAA) had been prepared (notified in WT/ACC/SYC/39).  These manuals had been aligned with the "Customs Management Act 2011", particularly the 
provisions governing trade facilitation and border management. 
267.  The representative of Seychelles said that the "Food Act, 2014" was enacted on 
15 April 2014.  It repealed and replaced the "Food Act 1987".  During the legislative review, the 
main area of focus was food importation, e.g.  temperature control, labelling, enforcement and 
penalties.  The review was assisted by the World Health Organisation (WHO).  
268.  Provisions and associated measures for the sanitary control of fish and fishery products for 
export purposes were contained in the "Export of Fishery Product Act 1996" and its subsequent 
implementing regulations (as notified in WT/ACC/SYC/37), namely: the "Export of Fishery (Sanitary) Regulations, 2010"; the "Export of Fish ery Products (Aquaculture Feed) Regulations, 
2010";  the "Export of Fishery Products (Aquacul ture) Regulations 2010"; the "Export of Fishery 
Products (By-Products) Regulations 2010".  These provisions and associated measures were based 
on international standards, guidelines and recommendations, in this particular case the CODEX 
Alimentarius and where appropriate, the OIE aquatic code.  
269.  The representative of Seychelles said that th e "Seychelles Bureau of Standards Act, 2014" 
provided for the Seychelles Bureau of Standard s (SBS) to undertake testing for food and food 
products.  The SBS was designated as the national reference laboratory for the testing of fish and 
fishery products for exports under the "Export of Fishery Products (Amendment) Act 2003" (as notified in WT/ACC/SYC/37).  The Bureau of Stan dards (i.e. the national reference laboratory) 
could be contacted at: 
Address: Bureau of Standards 
P.O. Box 953, Victoria, Mahe, Seychelles 
Tel No.:  (+248) 4380400 E-mail:  sbsorg@seychelles.net  
Website:  http://www.sbs.sc/  
270.  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 Principal Secretary for the 
Ministry for Natural Resources (contact: mnalletamby@gov.sc) would serve as National Notification 
Authority.   
271.  The representative of Seychelles added that  the Seychelles SPS Enquiry Point and the 
Notification Authority would be fully operational as of June 2014.  The Seychelles SPS Enquiry 
Point could be contacted at: WT/ACC/SPEC/SYC/6/Rev.1 
 
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  Address: Seychelles Agricultural Agency 
P.O. Box 166, Victoria, Mahe, Seychelles 
Tel No.:  (+248) 4611478 E-mail:  seypro@seychelles.net  
Website:  In preparation. 
272.  Asked to provide further information on the measures that Seychelles had taken to enact 
regulations for the implementation of a risk assessment programme, in accordance with the 
SPS Agreement, the representative of Seychelles said that Seychelles applied, international 
standards, as set by the OIE, the IPPC an d the CODEX Alimentarius, where applicable.  
He confirmed that all applied measures would be based on appropriate risk assessment in 
accordance with the standards and guidelines of the international standard-setting organisations.  
He added that concerned parties and relevant WTO Committees would be notified of these 
SPS measures.  
273.  The representative of Seychelles said that the Government of Seychelles attached great 
importance to environmental protection and the conservation of its biodiversity. He noted that SPS measures would, therefore, only be applied in or der to prevent the entry and spread of pests and 
diseases. He confirmed that any such measures would be in accordance with the 
WTO SPS Agreement.  
274.  The representative of Seychelles stated that, in adopting and implementing SPS measures, 
Seychelles fully recognized the importance of applying the principles of non-discrimination, 
proportionality, necessity and reasonableness in accordance with the WTO SPS Agreement. 
275.  The representative of Seychelles stated that Seychelles' participation in regional and 
international organisations, and regional economic groupings and the associated targeted technical 
assistance programmes was assisting Seychelles to build the necessary capacity in order to comply 
with the WTO SPS Agreement.  He noted, however, th at 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. 
276.  The representative of Seychelles confirmed that Seychelles would progressively implement 
the provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures, 
in accordance with the SPS specific Action Plan provided in Table 13  in Annex 2.  Seychelles would 
ensure full implementation of the SPS Agreemen t by December 2015.  He further confirmed that 
Seychelles would base all of its SPS measures on the Codex Alimentarius, OIE and IPPC standards, 
guidelines and recommendations, in accordance with the requirements of the SPS Agreement.  
SPS measures would be applied only to the extent necessary to protect human, animal, or plant 
life or health and would not be more trade restrictive than required to achieve the appropriate WT/ACC/SPEC/SYC/6/Rev.1 
 
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  level of protection applied in Seychelles.  He also confirmed that sanitary and other certification 
requirements in Seychelles would be administered in a transparent and expeditious manner, and that his Government would be willing to consult with WTO Members concerning the effect of these 
requirements on their trade with a view to resolving issues that Members raised.  The Working 
Party took note of these commitments. 
- Trade-related investment measures 
277.  The representative of Seychelles stated that Seychelles did not maintain any prohibited 
trade-related investment measures. 
278.  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.   
279.  The representative of Seychelles confirmed that from the date of accession, Seychelles 
would apply its investment regime in compliance with the WTO Agreement, including the 
WTO Agreement on Trade-Related Investment Measures (TRIMs Agreement), and would apply the 
TRIMs Agreement from the date of accession without recourse to any transition period in a 
non-discriminatory manner - to imports from all WTO Members and to domestically-produced goods.  The Working Party took note of this commitment. 
- State-trading entities 
280.  The representative of Seychelles provided a completed questionnaire on State-trading 
enterprises in document WT/ACC/SYC/13.  He stated that only one State-trading enterprise 
existed in Seychelles at present – the Indian Ocea n 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.  
281.  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 
282.  The representative of Seychelles said that the Seychelles International Trade Zone (SITZ) 
had been introduced in 1995 in accordance with the "International Trade Zone Act 1995" (SITZ 
Act) (notified in WT/ACC/SYC/9/Add. 1).  Activities inside the SITZ were governed by the Financial 
Services Authority (FSA), which was responsible for issuing licenses for off-shore companies.  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  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 FSA 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.   
283.  Asked to clarify whether the Government of Seychelles could renegotiate contracts granted 
to SITZ companies on an annual basis, the representative of Seychelles replied that his 
Government did not sign contracts with SITZ operators, but that the FSA issued licenses to SITZ operators.  
284.  The representative of Seychelles further noted that natural or legal persons investing or 
operating in the SITZ, benefited from the co ncessions and exemptions provided under the 
Schedule of the "SITZ Act", which included, inter alia , non-application of the "Business Tax Act", 
the "Trades Tax Act", the "Stamp Duty Act" (n otified in WT/ACC/SYC/9/Add.1), the "Employment 
Act" (notified in WT/ACC/SYC/22) and the "Control of Rent and Tenancy Agreements Act" (notified 
in WT/ACC/SYC/40).  In order to be granted SITZ benefits, SITZ operators (legal persons) were 
asked to demonstrate that at least 80% of the goods were destined for export.  In the case of 
services, SITZ operators were required to provid e evidence that their clients were established 
mainly abroad.  
285.  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 VAT on capital equipment (except for motor 
vehicles used by operators or their employees  – a Minister could grant exemption from the 
payment of customs duty and VAT on the importation of motor vehicles only under special 
circumstances), raw materials, office furniture and equipment; 
- an exemption from the customs duty and VAT 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.  
286.  A Member requested a complete list of all existing incentives and concessions, and asked 
Seychelles to include incentives, which could be considered "subsidies" under the WTO Agreement, in a subsidies notification for submission, upon accession.  In response, the representative of 
Seychelles reconfirmed that concessions were provided to businesses and individuals licensed 
under the "International Trade Zone Act 1995".  Pursuant to the Schedule of the "International 
Trade Zone Act 1995", the benefits were provided through the exemption from the application of 
provisions of the following national laws:  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  i. exemptions from the Customs Management Act 2011 - for goods imported into the 
SITZ for use by a holder of a licence; and, goods dealt with or services provided by 
a holder of the licence to a place outside Seychelles; and  
ii. exemptions from paying contributions to the Seychelles Pension Fund and from all 
of the provisions of the "Business Tax Act, 2009", the "Licences Act 2010"; the 
"Employment Act 1995", the "Stamp Duty Act, 1976"; and the "Control of Rent 
and Tenancy Agreement Act, 1959". 
He further confirmed that the draft subsidies notification had been updated appropriately 
to include relevant incentives, which could be considered "subsidies" within the meaning of the 
WTO Agreement (see document WT/ACC/SYC/45/Rev.1). 
287.  In response to concerns raised by Members, the representative of Seychelles 
acknowledged that the benefits granted within the SITZ could be considered prohibited subsidies 
within the meaning of Article 3 of the WTO Agre ement on Subsidies and Countervailing Measures.  
He noted, however, that pursuant to Section 3(3) of the SITZ Act 1995, the SITZ was considered 
"ex-territorial", thus "not within the domestic economy" of Seychelles.  Following an internal 
review, he confirmed that the SITZ was subject to relevant WTO rules.  He further confirmed that 
the SITZ incentives were neither based on export performance, nor on local content requirements.  
He added that SITZ companies were entitled to  sell only 20% of their produced goods on the 
domestic market but were entitled to export up to 100%. 
288.  Asked to clarify how this provision was consistent with Article 3(a) of the WTO Agreement 
on Subsidies and Countervailing measures, which prohibited benefits based on export 
performance, the representative of Seychelles reaffirmed that this provision did not provide SITZ 
operators with incentives based on export performance but rather incentives to produce goods 
destined for export.  He further added that, in hi s view, there was no violation of the principle of 
national treatment, since SITZ companies could se ll only 20% of the goods they produced on the 
Seychelles' domestic market, but were entitled to export 100% of the goods.  He was of the 
opinion that this provision was not in conflict with the WTO Agreement on Subsidies and 
Countervailing Measures, and, therefore, Seychelles was no longer considering amending the SITZ 
Act, as initially planned.  
289.  A Member enquired whether a SITZ company, which sold all of its SITZ production 
"domestically", would be entitled to benefit from the concessions and privileges listed in paragraphs [285] and [286], the representative of Seychelles noted that contrary to what had 
been previously stated, there was no legal provision stipulating a '20 per cent-restriction' for 
"domestic sales" (i.e. sales on the Seychelles' market ).  Instead any sale of SITZ production on the 
Seychelles' market would be considered an export from the SITZ and an import to the Seychelles' 
market.  He reconfirmed that imports from the SITZ would be subject to the same customs 
formalities and taxes, as any other imports to the Seychelles' market.  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  290.  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 lodg e with customs a Bill of Entry approved by the 
FSA, allowing the customs officer to verify the g oods and certify that these were destined for SITZ 
use and therefore not subject to taxes; (ii) SITZ companies would submit a FSA-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 companie s could sell 100% of the goods they produced on 
the Seychelles' domestic market where the goods were subject to all normal taxes and tariffs.  
In cases where the goods were considered as restricted goods, as listed in Table 7(b) , the 
companies would be required to apply for an import licence (referred to as "import permit" under 
national legislation) like any other company.  
291.  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 FSA for 
approval.  For sales into the rest of Seychelles (i.e. domestic sale), a SITZ operator had to seek 
formal authorization from the FSA, who would seek permission from the Ministry of Finance, Trade 
and Investment.  Once approved by the FSA, cust oms duties were levied on the good(s) and the 
good(s) were allowed to enter the domestic market.  
292.  The representative of Seychelles said that, from the date of accession, Seychelles would 
apply the provisions of the WTO Agreements in the SITZ, including but not limited to the 
WTO Agreements on TRIPS, SPS, TBT, TRIMs, Subsidies, and the GATT 1994.   
293.  The representative of Seychelles confirmed that from the date of accession any free zones 
or other special economic zones in Seychelles would be established, maintained and administered 
in conformity with the provisions of the WT O Agreement, including the WTO Agreement on 
Subsidies and Countervailing Measures and the WTO Agreement on Trade-Related Investment 
Measures, and that Seychelles would apply the provisions of the WTO Agreement in all of its free 
zones or special economic zones. He further confirmed that the right of firms to register and 
operate in these zones would not be subject to export performance, trade balancing, or local content criteria requirements.  In addition, goods imported into the zones under provisions that 
exempt imports from customs duties and certain taxes which were then released to the rest  of the 
customs territory of Seychelles, would be subject to those duties and taxes and customs 
formalities when entering the rest of the customs territory of Seychelles.  If those imported goods 
were reprocessed within the territory of the free zones or other special economic zones, the duties 
and taxes for those goods were to be paid when the final products would be entering the rest of 
the customs territory of Seychelles.  The Wo rking Party took note of these commitments. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  - Government procurement 
294.  The representative of Seychelles said that the "Public Procurement Act 2008" (notified in 
WT/ACC/SYC/9/Add.1) covered public procuring entities at all administrative levels.  He further 
noted that the 2008 Act defined procurement as an "acquisition by purchase, lease, tenancy, hire 
purchase, licence, franchise or by any other cont ractual means of any types of works, assets 
services or goods including livestock or any combination thereof".  He added that all State-funded 
construction contracts were subject to this Act.  However, in cases where the project was funded by a multilateral or bilateral donor, the pr oject would not be subject to the 2008 Act and 
implementing regulations thereof.  He further said  that foreign firms bid for construction contracts 
pursuant to the same terms and conditions as domestic firms.  He noted that Seychelles did not 
have any plans to change its regime in order to favour domestic bidders.  Procurement contracts 
of value exceeding SR150,000 were subject to the scrutiny of procurement committees or the 
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" 
had been reviewed with the aim of adopting im plementing regulations that ensure that the 
provisions of the Act applied to procurement by Governmental Agencies regarding products 
purchased for governmental purposes and not for commercial resale.  As a result of the review, 
the "Public Procurement Regulations 2014" was enacted on 27 January 2014 (notified in WT/ACC/SYC/52).  
295.  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. 
296.  With regard to transparency, the representative of Seychelles stated that the "Public 
Procurement Act 2008" provided for: the publicatio n of notices; the notification of winning and 
losing bids; and the regular publication of awarded tenders in local newspapers.  
297.  Pursuant to the "Public Procurement Act 2008", a Review Panel had been established. 
The Panel consisted of one Chairperson; one representative of the Attorney General's Office; one 
representative of the Fair Trading Commission; and one representative of a non-governmental 
consumer welfare organisation.  He further noted that this Review Panel was independent from the 
procuring entities and the National Tender Board. 
298.  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.   WT/ACC/SPEC/SYC/6/Rev.1 
 
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  299.  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. 
300.  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 "Public Procurement Act 2008" 
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.   
301.  The representative of Seychelles confirmed that, within one year from the date of 
accession, Seychelles would initiate negotiations to accede to the WTO Agreement on Government Procurement.  The Working Party took note of this commitment. 
- Transit 
302.  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". 
303.  The representative of Seychelles confirmed th at, from the date of accession, Seychelles 
would act in full conformity with, and would apply any laws, regulations or other measures governing transit operations in compliance with the provisions of the WTO Agreement, including 
Article V of the GATT 1994.  The Working Pa rty took note of these commitments.   
- Agricultural policies 
 (a) Imports 
304.  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 "Value Added Tax 
(Amendment of Schedules) Regulations 2014" (not ified in WT/ACC/SYC/48).  Excise taxes were 
levied on alcoholic beverages and spirits, and tobacco products.   
305.  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  
306.  Some Members noted that Seychelles would be expected to eliminate all export subsidy 
programmes in agriculture from the date of accession.   
307.  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' WT/ACC/SPEC/SYC/6/Rev.1 
 
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  dependency on tourism.  Previously, pursuant to  the Agriculture and Fisheries Incentives (AFIA) 
Act 2005, if certain criteria were met, concession s were provided to registered farmers, farming 
entities (companies), agricultural processors an d agricultural exporters by exempting them from: 
the business tax; social security contributions; the Gainful Occupation Permit (GOP) requirement; 
and the customs duty (previously, trades tax) .  He noted that Seychelles had undertaken a 
comprehensive review of all incentives provided in  the fisheries and agriculture sectors.  Based on 
the outcomes of this review, his Government de cided that the incentives provided under the 
"Agriculture and Fisheries Incentives Act (AFIA) 2005" would continue to apply.  For more 
information on the incentives under the AFIA 2005, see Table 16 , as well as the Sections on "Tariff 
rate quotas, tariff exemptions", "Export subsidie s" and "Industrial policy, including subsidies". 
308.  The representative of Seychelles confirmed that, upon accession, Seychelles would bind its 
agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, 
and not maintain or apply any export subsidies fo r agricultural products.  The Working Party took 
note of these commitments. 
(c) Internal policies  
309.  The representative of Seychelles provided information on domestic support in the 
agricultural sector in the format of document WT/ACC/4 for the period 2008 to 2010, in document 
WT/ACC/SPEC/SYC/4 of 10 October 2011.  He added that updated information for the reference period 2010-2012 was provided in document WT/ACC/SPEC/SYC/4/Rev.2.   
310.  The representative of Seychelles said that the "Agricultural Agency Act 2009" (notified in 
WT/ACC/SYC/40), provided the right for the Government  to act as a service provider and facilitator 
to the farming community.  The Agency held the mandate for four directorates, namely: 
Agricultural Land and Project Management; Crop and Livestock Development Support; Crop and 
Livestock Health Services; and Corporate Services.  The main functions of the Agency were to:  
- Enhance national food security without compromising human health and the environment; 
- Ensure the enforcement of established agricultural regulatory mechanisms; 
- Facilitate the agricultural sector by providing technical services; 
- Facilitate formal and informal training of food-producing entrepreneurs and technical  personnel; 
- Facilitate the maximization of local production of broiler poultry meat, table eggs and pork 
as well as valorise other livestock types inclusive of small ruminants; 
- Facilitate the maximization of local production of arable crops which were required for local 
 consumption and in which there were comparative advantages; and 
- Assist with the stocking of adequate amounts of quality agricultural inputs and supplies to  meet the requirements of agricultural activities. 
311.  Asked to provide information on the specific trade measures that were applied (or 
considered) by Seychelles under the Food Security Strategy (FSS) 2008-2011 and the Agricultural 
Development Strategy 2007-2011, the representative of Seychelles said that the primary objective 
of the agricultural policy was to increase local food security, which would result in reducing 
Seychelles' dependence on food imports and increasing the contribution of agriculture to GDP WT/ACC/SPEC/SYC/6/Rev.1 
 
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  through increased employment, farm income and local economic activity related to marketing of 
agricultural products.  
312.  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), the Government assumed a role as 
facilitator in the agricultural sector – including through a number of operational service sections 
and evaluation farms within the Ministry responsibl e for agriculture – with a view to providing the 
necessary services and generating technological in formation for the benefit of food producers.  
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.  
313.  Seychelles' commitments on agricultural tariffs and domestic support and export subsidies 
for agricultural products are contained in the Schedule of Concessions and Commitments on Goods 
(document WT/ACC/SYC/…/Add.1) annexed to Seyc helles' Protocol of Accession to the WTO. 
- Trade in civil aircraft 
314.  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.   
315.  The representative of Seychelles replied that Air Seychelles Ltd held no exclusive rights to 
provide air passenger transport services on international routes.  
316.  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. 
317.  The representative of Seychelles confirmed th at, from the date of accession, Seychelles 
would initiate negotiations to accede to the WTO Agreement on Trade in Civil Aircraft.  
The Working Party took note of this commitment.  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL 
- Industrial property protection 318.  The representative of Seychelles said that th e IP regime was previously governed by the 
following legislation: the "Copyright Act 1984" (notified in WT/ACC/SYC/9/Add.1), the "Trade 
Marks Decree 1977" (notified in WT/ACC/SYC/9/A dd.1) and the "Patents Act 1901" (notified in WT/ACC/SPEC/SYC/6/Rev.1 
 
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  WT/ACC/SYC/9/Add.1).  Acknowledging existing weaknesses in the previous IP regime, he stated, 
however, that the old regime had undergone a complete overhaul with a view to modernizing it and bringing it into full conformity with the requirements of the Agreement on Trade-related 
Aspects of Intellectual Property Rights (TRIPS Agr eement).  One of the core elements of this IP 
reform process was the review of the IP legislativ e framework.  This review was assisted by the 
World Intellectual Property Organization (WIPO).  The legislative review was completed in the first 
quarter of 2014.  As a result, the following IP-r elated legislation had been enacted, the:  
"Copyright Act, 2014" (implemented by the Mini stry responsible for Culture) (notified in 
WT/ACC/SYC/53) and "Industrial Property Act, 2014 " (implemented by the Re gistrar Office of the 
Attorney General's Office) (notified in WT/ACC/SYC/53).  The "Industrial Property Act, 2014" 
governed the protection and use of patents, trad emarks, geographical indications, utility models, 
layout designs and integrated circuits.  The Act also contained provisions with regard to: the 
treatment of foreigners who were nationals or residents of other countries and who did not have 
business or "industrial" establishment in Seychelles; and the application of international 
agreements to which Seychelles was a party or would be a party.  Other related legislation had 
also been reviewed and new legislation had been prepared to ensure compliance with WTO rules 
(such as the draft "Customs Management (Border Measures) Regulations, 2014").  Information on 
the implementation of the TRIPS Agreement is provided in document WT/ACC/SYC/18 and its 
Revisions, and a TRIPS-specific Action Plan is provided in document WT/ACC/SYC/16 and its 
Revisions, detailing the ongoing reforms in this area.  The Legislative Action Plan (document WT/ACC/SYC/17 and its Revisions) also listed enacted or pending legislation relevant to the TRIPS 
Agreement.     
319.  With respect to the assistance received from the World Intellectual Property Organization 
(WIPO), the representative of Seychelles noted th at his Government had signed a Memorandum of 
Understanding (MOU) with WIPO on 23 November 2010.   As a result of the review of the previous 
IP regime, the Government of Seychelles, assi sted by WIPO, identified and summarized the 
weaknesses of its previous IP regime in the "I ntellectual Property Development Plan (IPDP) 
(notified in WT/ACC/SYC/54).  The IPDP was aimed at facilitating institutional and legislative 
reforms in the area of intellectual property rights to bring Seychelles' previous IP regime into full 
conformity with the requirements of the TRIPS Agre ement.  It comprised "seven action areas" to:  
1. Strengthen the IP policy framework; 
2. Strengthen the IP legal framework; 
3. Strengthen the IP institutional framework; 
4. Strengthen IP enforcement; 
5. Create and strengthen IP awareness; 
6. Enhance the use of the IP system; and  
7. Link the national IP system with the international IP system. 
 
In further updates, he noted that the Government of Seychelles had completed action in most 
of the seven areas.  Specifically, relevant IP legi slative action linked to the WTO accession process 
h a d  b e e n  c o m p l e t e d .   H e  n o t e d ,  h o w e v e r ,  t h a t  i n  l i n e  w i t h  t h e  T R I P S - s p e c i f i c  A c t i o n  P l a n  
(contained in document WT/ACC/SYC/16 and its Revisions), Seychelles would continue to require WT/ACC/SPEC/SYC/6/Rev.1 
 
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  technical assistance and capacity-building to expa nd and improve the existing skillset to ensure 
the effective implementation of the new IP legislation.  
320.  The representative of Seychelles stated that his Government had taken several measures 
to strengthen Seychelles' institutional framework in  the area of IP, such as the establishment of a 
dedicated Intellectual Property Taskforce; and th e adoption of a Creative Industry Policy and a 
Music Industry Strategy.  In further updates, he  added that the "Creative Industry and National 
Events Agency" (CINEA) had been established with the aim of further strengthening Seychelles' 
institutional framework.  To further strengthen and modernize the IP regime, he added that an 
online registration system for businesses had been introduced in 2013. 
321.  In keeping with international best practices in the area of IP, the representative of 
Seychelles said that his Government was in the process of ratifying the Berne Convention, which was expected to be completed by 2015.  He added that his Government also intended to accede to 
the African Regional Intellectual Property Organization (ARIPO) by 2015.        
- Responsible agencies for policy formulation and implementation 
322.  The representative of Seychelles said that the Ministry of Finance, Trade and Investment, 
in conjunction with the Office of the Registrar General, was responsible for the regulation and 
protection of industrial property rights in Seychelles.  He added that the Division of Culture within 
the Ministry of Tourism and Culture was responsi ble for registering copyrights associated with 
literary works, musical works, artistic works, pe rformances of literary or musical works, films, 
sound recordings and broadcasts.  He added that a joint taskforce, i.e. the "National IP 
Committee", had already been established with the aim of ensuring a more effective enforcement 
regime.  It had been fully operational since 2010.  This National IP Committee was: reviewing and 
discussing IP issues; drafting new policies; implem enting the roadmap for the modernization of the 
IP regime; and ensuring compliance to the TR IPS Agreement.  This taskforce comprised, inter alia , 
representatives from the following Ministries/Age ncies:  Attorney General's Office; Registrar 
General's Office; Ministry responsible for Culture; Ministry responsible for Trade; Ministry 
responsible for Health; Ministry responsible for Environment; Ministry for Responsible for Natural Resources; the Seychelles Police Department; the Customs Department; and the Seychelles 
Chamber of Commerce (SCCI). 
323.  The representative of Seychelles stated that Seychelles planned the establishment of a 
centralized Intellectual Property Office.  He confirmed that this Office, when fully operational, 
would be a "one-stop shop" to coordinate the promotion, simplification of the registration of 
patents, trademarks and copyrights.  It would be in charge of implementing an effective, uniform 
approach to intellectual property management and development to ensure WTO-consistency and 
compliance with international intellectual property treaties.  The establishment of this Intellectual 
Property Office was work in progress and relevant institutions were in coordination with regard to 
the preparation of its implementing regulation.  He further confirmed that his Government would 
notify, upon accession, the completion of the establishment of the centralized Intellectual Property Office.  The Working Party took note of these commitments.    WT/ACC/SPEC/SYC/6/Rev.1 
 
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  - Participation in international in tellectual property agreements 
324.  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; the Patent Cooperation 
Treaty (PCT); and the Beijing Treaty on Audiovisual Performances.  He indicated that Seychelles 
would, in accordance with the IPDP, also accede to the Madrid Agreement concerning the 
International Registration of Marks; the Hague Agreement concerning the International Deposit of Industrial Designs; the Locarno Agreement Establishing an International Classification for 
Industrial Designs; the Rome Convention on the Pr otection of the Rights of Performers, Producers 
of Phonograms and Broadcasting Organizations; and the Berne Convention for the Protection of 
Literary and Artistic Works.  He noted that Seychelles aimed to accede to the Berne Convention 
by 2015. 
- Application of national and MFN treatment to foreign nationals 
325.  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 
326.  The representative of Seychelles said that curre ntly only fees on IP-related registrations 
were being applied.  These fees are listed in Table 5.1  and Table 5.2  of Annex 2.   
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE 
ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS 
- Copyright and related rights 
327.  The representative of Seychelles said that, previously copyright and related rights were 
regulated under the "Copyright Act 1984" (notified in WT/ACC/SYC/9/Add.1).  Taking account of 
the identified weaknesses in the previous IP legislation, and concerns raised by Members, the 
representative of Seychelles stated that the "Copyright Act, 2014" was adopted on 21 April 2014, 
which repealed and replaced the "Copyright Act 1984".  He added that, while the overall IP reform 
and modernization process was still ongoing, the le gislative review and associated action in the 
area of copyrights were thereby completed. 
328.  According to the "Copyright Act, 2014", a copyri ght was the protection of an eligible work 
by an exclusive right conferred to the author or  another person for a term of 50 years from the 
first publication or from when the event took place in Seychelles or elsewhere, on all or any part of 
the copying, reproduction, communication to the public or broadcasting of the work.  Eligible works WT/ACC/SPEC/SYC/6/Rev.1 
 
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  included:  literary works; musical works; artistic works; performance of literary or musical works; 
films; sound recordings; and broadcasts. 
329.  In response to a specific question, the re presentative of Seychelles said that the 
"Copyright Act, 2014" 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). 
330.  Several Members noted that the "Copyright Act 1984" appeared to establish a registration 
requirement, which would be inconsistent with Ar ticle 5(2) of the Berne Convention and the TRIPS 
Agreement.  In response, the representative of Seychelles confirmed that the "Copyright Act, 
2014" eliminated registration requirements.  It provided for automatic and voluntary registration.  
He further confirmed that there were no provisions for compulsory licensing contained in the "Copyright Act, 2014".        
331.   Some Members noted that the "Copyright Act 1984" appeared to provide for a 25-year 
term of protection of works from its first publication.  The minimum term of protection required by 
the Berne Convention for the Protection of Lite rary and Artistic Works (Article 7) and the 
TRIPS Agreement (Article 9) was the lifetime of the author plus 50 years.  These Members asked 
Seychelles to take account of this requirement in the process of amending and redrafting its 
IP legislation.  The representative of Seychelles replied that the "Copyright Act, 2014" provided the 
minimum term of protection in li ne with the Berne Convention and the TRIPS Agreement, i.e. the 
lifetime of the author plus 50 years. 
332.  In response to a specific question, the representative of Seychelles said that although 
Seychelles was not yet a signatory to the Berne Convention, Article 18 of the Berne Convention 
was incorporated in Seychelles' domestic law.  He noted, however, that Seychelles intended to 
become signatory to the Berne Convention, upon accession to the WTO.  He stated that the 
"Copyright Act, 2014" fully complied with the requirements of the TRIPS Agreement. 
333.  In response to a specific question, the representative of Seychelles said that currently, the 
IP framework was fragmented between two different entities (i.e. Ministry responsible for Culture 
and Registrar General's Office).  However, the proposed IPR institutional framework, which was 
still being established as part of the overall ongo ing IP reform process assisted by WIPO, and in 
line with Seychelles IPDP, would ensure an im proved, more transparent and streamlined IP 
framework.     
334.  In response to a specific question regarding enforcement of copyrights, the representative 
of Seychelles previously replied that the Civil Code was being amended.  However, in a further 
update, he stated that the Civil Code was no longer being amended to include such provisions, 
instead his Government included relevant provisions in the "Copyright Act, 2014" itself.         WT/ACC/SPEC/SYC/6/Rev.1 
 
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  335.  Asked about the application of criminal sanctions for infringement of a right, the 
representative of Seychelles noted that the "Copyright Act, 2014" comprised provisions with respect to criminal sanctions for copyright infringements.  
336.  A Member raised concerns with respect to the planned inclusion of a provision stipulating a 
"grace period" allowing the copying of foreign works without the authorization of the copyright 
holder.  Taking account of the Member's concerns, the representative of Seychelles confirmed that 
this provision was not included in the "Copyright Act, 2014". 
- Trademarks, including service marks 
337.  The representative of Seychelles said that the protection of trademarks was previously 
governed by the "Trade Marks Decree 1977" (notified in WT/ACC/SYC/9/Add.1).  Taking account of 
the identified weaknesses in the previous IP legislation, and concerns raised by Members, the 
representative of Seychelles stated that the "Industrial Property Act, 2014" was adopted on 
28 April 2014, which repealed and replaced the "Patent Act 1901" and the "Trade Marks 
Decree 1977".  He noted that, while the overall IP reform and modernization process was still 
ongoing, the legislative review and associated ac tion in the area of trademarks were thereby 
completed.  
338.  Under this Act, 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 10 years and could be renewed for a 7-year period.  It granted the trademark owner the 
exclusive right to use the trademark in relation to any goods or services.  This Act also took 
account of the protection of well-known marks.   
- Geographical indications, including appellations of origin 
339.  The representative of Seychelles said that previously, there was no protection provided for 
geographical indications.  He noted, however, that relevant provisions had been incorporated into 
the "Industrial Property Act, 2014", which was adopted on 28 April 2014.  He noted that, while the overall IP reform and modernization process was still ongoing, the legislative review and 
associated action in the area of geographical indications, including appellations of origin, were 
thereby completed. 
340.  Asked to provide more information on the available measures to enforce registration of 
both national and foreign geographical indication s, the representative of Seychelles replied that 
geographical indications was a new concept in Seychelles' IP regime.  Relevant provisions on 
geographical indications had been incorporated in the new "Industrial Property Act, 2014", and 
implementation would proceed on the basis of international best practices.    
- Industrial designs 
341.  The representative of Seychelles said that prev iously there was no protection provided for 
industrial designs.  He noted, however, that relevant provisions had been incorporated into the WT/ACC/SPEC/SYC/6/Rev.1 
 
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  "Industrial Property Act, 2014", which was adopted on 28 April 2014.  He stated that the 
provisions governing the protection of industrial de signs: filled the current legislative gap; met the 
needs of potential beneficiaries; and complied with the requirements of relevant international 
agreements. 
- Patents 
342.  The representative said that protection of pa tents was previously governed by the "Patents 
Act 1901" (notified in WT/ACC/SYC/9/Add.1).  Taking account of the identified weaknesses in the previous IP legislation, and concerns raised by Members, the representative of Seychelles stated 
that the "Industrial Property Act, 2014" was adopted on 28 April 2014, which repealed and 
replaced the "Patent Act 1901" and the "Trade Marks Decree 1977".  He noted that, while the 
overall IP reform and modernization process was still ongoing, the legislative review and 
associated action in the area of patents were thereby completed.   
343.    The "Industrial Property Act, 2014" comprised provisions with respect to: the 
requirements that would need to be met to se cure a patent; the subject matters that were 
excluded from patent protection for policy reasons and practical considerations; who was eligible 
for patent protection; the procedures related to the filing and processing of patent applications; 
the rights conferred by a patent; and the limitation s imposed on the rights of a patentee, including 
safeguard mechanisms.  Under the Act, the Registrar of Patents was responsible for the registration of patents.  According to 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, priority and exclusive ri ght of the patentee to use his/her invention.  
Pursuant to the "Industrial Property Act, 2014", patents for inventions were valid for 20 years from 
the date the application was received by the Registrar of Patents. 
344.  In response to a specific question, the representative of Seychelles said that in the period 
between 2000 and 2013, 123 patents had been issu ed under the previous patent legislation, 
i.e. the "Patents Act 1901".   
- Plant variety protection 
345.  The representative of Seychelles said that there was currently no protection provided for 
plant varieties.  He noted that Seychelles would accede to the International Union for the 
Protection of New Varieties of Plants (UPOV). 
346.  The representative of Seychelles confirmed that Seychelles would accede to the 
International Union for the Protection of New Varieties of Plants (UPOV).  He confirmed that his 
Government would notify, no later than the en d of 2015, the accession to the Convention of 
International Union for the Protection of New Varieties of Plants.  The Working Party took note of this commitment.    WT/ACC/SPEC/SYC/6/Rev.1 
 
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  - Layout designs of integrated circuits 
347.  The representative of Seychelles said that previously, Seychelles' IP legislation did not 
provide for the protection of layout designs of integrated circuits.  He noted, however, that 
relevant provisions had been incorporated into the "Industrial Property Act, 2014", which was 
adopted on 28 April 2014.   
348.  The "Industrial Property Act, 2014" contained pr ovisions with respect to the requirements 
for protection of layout designs; the persons eligible for protection; the procedures related to application, examination and registration; and th e rights conferred and limitations of right.  
The representative of Seychelles noted that these provisions would not only enable Seychelles to 
comply with international best practices but also stimulate local activities and foster transfer of 
technology.  
- Requirements on undisclosed information,  including trade secrets and test data 
349.  The representative of Seychelles said that Seychelles' previous IP legislation contained no 
provisions on requirements on undisclosed information, such as trade secrets and test data, including in the context of pharmaceutical and agricultural chemical patents.  He noted, however, 
that relevant provisions had been incorporated into the "Industrial Property Act, 2014", which 
governed the protection of undisclosed information; defined what constituted undisclosed 
information; and specified the consequences of unauthorized disclosure, acquisition or use of 
confidential information. 
- MEASURES TO CONTROL ABUSE OF  INTELLECTUAL PROPERTY RIGHTS 
350.  The representative of Seychelles said that Seychelles' previous IP legislation contained no 
specific provisions with respect to the control of potential abuse of intellectual property rights.  
He noted, however, that relevant provisions had been incorporated into the "Industrial Property 
Act, 2014" and the "Copyright Act 2014", which governed the control of potential abuse of 
intellectual property rights.   
- ENFORCEMENT 
- Civil judicial procedures and remedies 
351.  The representative of Seychelles said that under the old IP legislative framework, the 
"Copyright Act 1984", the "Trade Marks Decree 1977" and the "Patents Act 1901" contained 
provisions which provided for procedures and measures dealing with the infringement of 
intellectual property rights.  He further added that  under the Seychelles' Civil Code, the violation of 
the exclusive rights of the owners of a copyright, trademark or patent resulted in civil liability by 
the offenders in the form of both compensation for the damages suffered by the proprietor, and 
the immediate prohibition of the illegal usage of the rights.  He noted that "prohibition" referred to 
in-land prohibitions only (i.e. in the territory of Seychelles).  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.  In response to a specific question, he WT/ACC/SPEC/SYC/6/Rev.1 
 
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  reconfirmed that the remedies stipulated in Seychelles' Civil Code were available to both 
Seychellois and foreign nationals. 
352.  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 Seychelles said that, as a result of the review of the 
old IP legislative framework, his Government incorporated provisions with respect to 
administrative procedures and remedies, provisional measures and special border measures, as 
required by the TRIPS Agreement, in its new intelle ctual property legislation, i.e. the "Copyright 
Act 2014" and the "Industrial Property Act 2014".             
353.  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.  In further updates, however, he noted that, as part of the 
comprehensive review of the legislative IP framework, his Government decided to incorporate 
relevant provisions directly into the new IP legislation, i.e. the "Copyright Act 2014" and the 
"Industrial Property Act 2014".  He confirmed that the new IP regime, specifically, Seychelles' new 
IP legislation was in full conformity with the requirements of the TRIPS Agreement. 
- Provisional measures 
354.  The representative of Seychelles said that the previous IP regime did not meet the 
requirements of the TRIPS Agreement with respect to provisional measures.  However, as a result 
of the comprehensive review of the old IP regime, the "Copyright Act 2014" and the "Industrial 
Property Act 2014" had been adopted.  He stated that these Acts incorporated provisions of the 
TRIPS Agreement with respect to provisional measures.   
- Administrative procedures and remedies 
355.  The representative of Seychelles confirmed that the previous IP legislation did not contain 
provisions with respect to administrative procedur es and remedies.  However, as a result of the 
comprehensive review of the old IP regime, the "Copyright Act 2014" and the "Industrial Property 
Act 2014" had been adopted.  He stated that both Acts contained specific provisions with respect 
to administrative procedures and remedies an d were thereby in full conformity with the 
TRIPS Agreement. 
- Special border measures 
356.  Asked to provide further information on existing intellectual property enforcement 
measures at the border regarding counterfeit and/or pirated goods, the representative of 
Seychelles acknowledged that although some bord er measures were in place with respect to 
counterfeit and/or pirated goods, these enforcement measures were marginal.  He noted that as a 
result of the modernization and reform process of Seychelles' institutional and legal IP framework, 
new IP legislation and other related legislation had been prepared and adopted to fully conform WT/ACC/SPEC/SYC/6/Rev.1 
 
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  with WTO rules, including the WTO TRIPS Agr eement.  The "Customs Management (Border 
Measures) Regulations 2014" had been prepared for adoption, pursuant to the already enacted "Copyright Act 2014" and the "Industrial Property  Act 2014", to provide for enforcement measures 
at the border with respect to counterfeit and/or pirated goods. 
- Criminal procedures 
357.  The representative of Seychelles said that the "Copyright Act 2014" and the "Industrial 
Property Act 2014" contained provisions with respect to copyright offences and penalties.  Under the "Copyright Act 2014", the provisions foresaw a fine of up to SR50,000 and/or imprisonment for 
up to 5 years.  Under the "Industrial Property Act 2014", the provisions stipulated a fine of up to 
SR500,000 and/or imprisonment for up to 5 years.  He 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.  
358.  Some Members enquired whether Seychelles' legislation provided for criminal procedures 
for importing, distributing, selling and traffickin g both counterfeit and pirated goods.  The same 
Members noted that pursuant to Article 61 of the TRIPS Agreement, criminal procedures would be 
required at least for wilful trademark counterfeiting or copyright piracy.  The representative of 
Seychelles replied that the "Copyright Act 2014" and the "Industrial Property Act 2014" had 
incorporated relevant provisions.  Seychelles' reformed and modernized IP regime ensured full conformity with the TRIPS Agreement, including TRIPS Article 61.  It also complied with other 
related international agreements.  
359.  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. 
360.  In response, the representative of Seychelles said that his Government was committed to 
fully implement the TRIPS Agreement, from the date of accession, without recourse to any 
transitional arrangements.  For more information on the implementation of the TRIPS Agreement, 
see documents WT/ACC/SYC/16 and its Revisions, and WT/ACC/SYC/18 and its Revisions.  
361.  The representative of Seychelles stated that, in keeping with international best practices in 
the area of intellectual property rights, the Government of Seychelles had undertaken a 
comprehensive reform and modernization process of its previous intellectual property rights 
regime.  As a result of this reform, the "Cop yrights Act 2014" and the "Industrial Property 
Act 2014", as well as other related pieces of legislation, had been adopted.  He confirmed that 
Seychelles' reformed institutional and legislative IP framework was in full conformity with the 
Agreement on Trade-Related Aspects of Intellectual Property Rights.  He further confirmed that 
Seychelles would apply the provisions of the Agreement on Trade-Related Aspects of Intellectual 
Property Rights, from the date of accession to the WTO, without recourse to any transitional 
periods.  The Working Party took note of this commitment. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  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.]  
362.  The representative of Seychelles said that a number of laws affecting trade in services had 
been amended – the "Mutual and Hedge Fund Act 2007" (amended in 2008); the "Central Bank of 
Seychelles Act 2004" (amended in 2009) (notified in WT/ACC/SYC/9/Add.1); the "Postal Sector 
Act 2010" (notified in WT/ACC/SYC/40); the "Investment Code of Seychelles Act 2005" (repealed and replaced by Seychelles Investment Act 2010); the "Anti-Money Laundering Act 2006" 
(amended in 2011) (notified in WT/ACC/SYC/9/Add.1); the "Companies Ordinance 1972" 
(amended) (notified in WT/ACC/SYC/9/Add.1, and the amendment in WT/ACC/SYC/53); the 
"Financial Institutions Act 2004" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1); the 
"Hospitals and Dispensaries Act" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1); the 
"International Corporate Service Providers Act 2003" (amended in 2011) (notified in 
WT/ACC/SYC/9/Add.1); the "International Business Companies Act 1994" (amended in 2011); the 
"International Trusts Act 1994" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1); 
the "Licences Act 2010" (amended in 2011); the "Broadcasting and Telecommunication 
(Amendment) Act 2004" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1); and the "Public 
Utilities Corporation Act" (amended in 2011) (notified in WT/ACC/SYC/9/Add.1). 
363.  The representative of Seychelles noted that Seychelles' services sector, as a whole, had 
accounted for 71% of GDP in 2013.  This figure included both private and public sectors.  
364.  He added that the insurance sector accounted for 5.4% of GDP in 2013, with three 
insurance companies present on the domestic market (of which one was foreign-owned).  
The banking and other financial services sector was characterised by the existence of seven 
commercial banks (of which five were of foreign ownership), three non-banking institutions, 
25 bureau de change and two offshore banks.  Th e securities market fell under the purview of the 
the Financial Services Authority (FSA). 
365.  The representative of Seychelles stated that 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.  
366.  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 30% of the country's GDP in 2013.   
367.  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 WT/ACC/SPEC/SYC/6/Rev.1 
 
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  charged by the Government amounted to SR700 per month, notwithstanding the country of origin 
of the worker.   
368.  Asked how the GOP requirement was administer ed and enforced, the representative of 
Seychelles replied that an application for the recruitment of a foreign national in a business in 
Seychelles had to be submitted by the prospectiv e employer to the Ministry of Labour and Human 
Resources Development (MLHRD) for approval.  If an application was approved, the MLHRD 
provided a certificate to the employer, confirming that no Seychellois currently qualified for the 
vacant post.  Thereafter, the prospective employer had to submit the certificate to the Immigration 
Division for the issuance of a Gainful Occupation Permit (GOP).  The processing fee by the 
Immigration Division was SR1,000 (paid once) and the GOP fee was SR700 per month.  Upon 
obtaining the GOP from the Immigration Division, and within one month from the date of recruitment, the employer had to submit four copies  of the contract of employment - together with 
the applicable fee of SR700 per month (first instalment) - to the MLHRD for attestation. 
369.  The representative of Seychelles confirmed that it would apply and interpret its legislation 
in conformity with its commitments on services contained in the Schedule of Specific Commitments 
on Services annexed to Seychelles' Protocol of Accession to the WTO.  The Working Party took 
note of these commitments. 
VII. TRANSPARENCY 
- Publication of information on trade 
370.  The representative of Seychelles said that all new legislation, including all laws, 
regulations, decrees, judicial decisions and amendm ents to existing legislation, were published in 
the Official Gazette.  While the Official Gazette was available for sale to the public from the 
Attorney General's Office, the Official Gazette could also be viewed, free of charge, on the internet 
on http://www.seylii.org/ , and at the Attorney General's Office, the National Library or the 
National Archives.  He added that administrative rulings of general application related to trade 
were not published in the Official Gazette, but by the responsible Ministries or authorities on their 
websites, as appropriate (for example, on http://www.src.gov.sc/pages/resources/rulings.aspx ).   
371.  In response to a specific question, the representative of Seychelles said 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 stakeholders were 
aware of all relevant legislative activities, and had an opportunity to comment on the draft 
legislation, prior to its adoption. 
372.  Asked to clarify under what circumstances, if any, any laws, regulations, decrees, judicial 
decisions and administrative rulings of general application or other normative acts or measures pertaining to or affecting trad e in goods, services or TRIPS would become effective prior to 
publication, the representative of Seychelles noted that bills were published in the Official Gazette, 
prior to their enforcement, to allow for public and private comments.  He clarified that if legislation WT/ACC/SPEC/SYC/6/Rev.1 
 
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  was promulgated by the Minister or President, th e legislation would become effective and, would 
thereafter, be made publicly available th rough the means of the Official Gazette.  
373.  A Member asked Seychelles to clarify what steps the Government of Seychelles had taken 
to implement the commitments undertaken in paragraph [374].  The representative of Seychelles 
replied that his Government had acted to establis h the relevant infrastructure (i.e. hardware and 
software), as indicated in the relevant paragraphs of this Report, to effectively implement the 
transparency commitments with regard to the publication of information requirement. 
374.  The representative of Seychelles confirmed that, from the date of accession, all laws, 
regulations, decrees, judicial decisions and administrative rulings of general application related to 
trade would be published promptly in a manner that fulfils WTO requirements, including Article X 
of the GATT 1994 and Article 3 of the GATS.  As such , no law or regulation related to international 
trade would become effective prior to such publication in the Official Gazette.  All regulations and 
other normative acts or measures pertaining to or affecting trade in goods, services, or TRIPS 
would be published promptly in a single official  source, and that no such regulation or other 
normative act or measure would become effective or be enforced prior to such publication.  
He further confirmed that, within two years of  accession, Seychelles would establish a website 
updated on a regular basis and readily available to WTO Members, individuals and enterprises, 
dedicated to the publication of all regulations and other measures pertaining to or affecting trade 
in goods, services, and TRIPS prior to enactment,  and that Seychelles would provide a reasonable 
period, i.e., no less than 30 days, for comment to the appropriate authorities before such measures are implemented, except for those regulations and other measures involving national 
emergency or security, or for which the publication would impede law enforcement.  
The publication of such regulations and other me asures would, where appropriate or possible, 
include the effective date of these measures and list the products and services affected by the 
particular measure, identified by appropriate tari ff line and classification.  The Working Party took 
note of these commitments. 
- Notifications 
375.  The representative of Seychelles said that, unless otherwise provided for in this Report, 
Seychelles would submit all initial notifications required by any Agreement constituting part of the 
WTO Agreement upon accession.  Any laws, regulations, or other measures subsequently enacted 
by Seychelles, and which were required to be noti fied pursuant to the WTO Agreement, would also 
be notified in a time and manner consistent with WTO requirements.  The Working Party took note 
of these commitments. 
VIII. TRADE AGREEMENTS 
376.  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.  
Seychelles, as part of the Eastern and Southern Africa (ESA) configuration, had negotiated and WT/ACC/SPEC/SYC/6/Rev.1 
 
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  signed the EU-ESA interim EPA in 2009.  He further noted that, as a member of the Common 
Market for Eastern and Southern Africa (COM ESA) since 1998 and the COMESA Free Trade Area 
(FTA) since 2009, Seychelles provided preferential treatment to trade with COMESA members 
party to the COMESA FTA.  Seychelles was 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. 
377.  In response to questions from Members, the representative of Seychelles informed 
Members that COMESA member states included: Burundi, Comoros, D.R. Congo, Djibouti, Egypt, 
Eretria, Ethiopia, Kenya, Libya, Madagascar, Mala wi, Mauritius, Rwanda, Seychelles, South Sudan, 
Sudan, Swaziland, Uganda, Zambia and Zimbabwe.  Asked to indicate which COMESA member 
states were not party to the COMESA FTA, he also informed Members that D.R. Congo, Eritrea, 
Ethiopia, Swaziland and Uganda were not parties to the said FTA.  He informed Members that 
relevant information, subject to updates, were publicly available on the COMESA website 
(http://www.comesa.int/ ). 
378.  Asked to describe the implementation dates an d terms of the agreed removal of tariffs 
vis-à-vis  other parties to the COMESA FTA, the representative of Seychelles stated that Seychelles 
joined the COMESA FTA in May 2009, pursuant to  the "Trades Tax (Common Market for Eastern 
And Southern Africa Free Trade Area) Regulations, 2009" (notified in WT/ACC/SYC/53).  Since then, the removal of tariffs had been effective and applied. 
379.  In response to a specific question, the representative of Seychelles said that Seychelles' 
accession terms to the COMESA FTA contained an agreed "sensitive list".  The products on this 
"sensitive list" were not subject to the tariff liberalization provisions, which were generally 
applicable under the COMESA FTA.  He added that full duty free access applied to all of Seychelles' 
goods, which were exported to other COMESA FT A member states.  He further confirmed that 
there were no partial preferences or "phased-in " duty free treatment requirements affecting 
Seychelles' exports to other COMESA FTA member states. 
380.  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.   
381.  The representative of Seychelles replied that 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 op erational, 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.  
382.  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 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 85 - 
 
  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.  He welcomed the strong support of Members for 
the regional integration process and, in doing so, informed Members that Seychelles would accede 
to the WTO prior to participation in the COMESA  CU.  In further updates, he noted that the 
COMESA CU was scheduled to become operational by January 2015.  He added that once the 
COMESA CU became operational, Seychelles would be obliged to apply the COMESA CET.  
383.  In the context of Seychelles' accession to  the COMESA CU, Members asked Seychelles to 
clarify what aspects of its foreign trade regime, other than the alignment of tariff rates to third 
countries, would need to be reviewed and negotiated as part of its accession.  The representative 
of Seychelles replied that negotiations would be in relation to tariff alignment only.  He referred to Table 4b  in the section on "Ordinary customs duties", which provided a summary analysis of the 
COMESA CET rates. 
384.  As a member of the Southern African Development Community (SADC) since 2008 (earlier 
membership was in the period 1997 to 2003), Seychelles had initiated negotiations, in 
October 2011, to accede to the SADC FTA.   
385.  In response to a specific question, the representative of Seychelles confirmed that his 
Government had no intention of joining the EAC or the EAC FTA, at this stage. 
386.   Asked to clarify whether the Tripartite Free Trade Agreement was the same as the African 
Free Trade Zone, which COMESA, EAC and SADC had decided to create in October 2008, he replied that the Tripartite FTA had the same objectives as the Free Trade Zone.  In 2013, imports to 
Seychelles from the States party to the Tripartite  initiative, accounted for 6% of Seychelles' total 
imports, while exports to the Tripartite region amounted to 2% of Seychelles' total exports.  
He noted that the first phase of negotiations was focused on an FTA for trade in goods only, with a 
view of expanding the FTA, at a later stage, to include trade in services.  In response to further 
questions on the Tripartite FTA negotiations, he clarified that his Government was unable to 
identify, more specifically, the scope, nature and status of the provisions of the Tripartite FTA and 
their implementation because the FTA was still in the process of being negotiated. 
387.  The representative of Seychelles confirme d that his Government would observe the 
relevant provisions of the WTO Agreement, including Article XXIV of the GATT 1994, the 
1979 GATT Decision on Differential and More Favorable Treatment, Reciprocity and Fuller 
Participation of Developing Countries (Enabling Clause) and Article V of the GATS in its trade 
agreements and would ensure that the applic able provisions of the WTO Agreements for 
notification, consultation, and other requirements concerning free trade areas, customs unions and 
other preferential trade arrangements, of which Seychelles was, or may become, a Member, were 
met from the date of accession.  The Working Party took note of these commitments. WT/ACC/SPEC/SYC/6/Rev.1 
 
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  CONCLUSIONS 
388.  The Working Party took note of the explanations and statements of Seychelles concerning 
its foreign trade regime, as reflected in this Report.  The Working Party took note of the 
commitments given by Seychelles in relation to certain specific matters, which are reproduced in 
paragraphs 14, 67, 68, 74, 75, 85, 87, 111, 126, 128, 134, 138, 151, 178, 191, 195, 200, 202, 
222, 229, 241, 261, 276, 279, 293, 301, 303, 308, 317, 323, 346, 361, 369, 374, 375 and 387.  
The Working Party took note that these commitments  had been incorporated in paragraph 2 of the 
Protocol of Accession of Seychelles to the WTO.  
389.  Having carried out the examination of the fore ign trade regime of Seychelles and in the 
light of the explanations, commitments and concessi ons made by the representative of Seychelles, 
the Working Party reached the conclusion that Seychelles be invited to accede to the Marrakesh 
Agreement Establishing the WTO under the provisions of Article XII.  For this purpose, the Working 
Party has prepared the draft Decision and Protocol of Accession reproduced in the Appendix to this 
Report, and takes note of Seychelles' Schedu le of Concessions and Commitments on Goods 
(document WT/ACC/SYC/../Add.1) and its Schedule of Specific Commitments on Services 
(document WT/ACC/SYC/../Add.2) that are annexed to  the Protocol.  It is proposed that these 
texts be adopted by the General Co uncil when it adopts the Report.  When the Decision is adopted, 
the Protocol of Accession would be open for acceptance by Seychelles which would become a Member thirty days after it accepts the said Protoc ol.  The Working Party agreed, therefore, that it 
had completed its work concerning the negotiations for the accession of Seychelles to the 
Marrakesh Agreement Establishing the WTO.  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  ANNEX 1 
Laws, Regulations and other Information Prov ided to the Working Party by Seychelles 
 
LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Economic Policies 
Anti-Money Laundering Act 2006  WT/ACC/SYC/9/Add.1  
Banking (Special Provisions ) Act  WT/ACC/SYC/9/Add.1 
Bill of Exchange Act  WT/ACC/SYC/9/Add.1 
Insolvency Act, 2013 WT/ACC/SYC/46 
Bankruptcy and Insolvency  Act  WT/ACC/SYC/9/Add.1  
Central Bank of Seychelles  Act 2004  WT/ACC/SYC/9/Add.1  
Commercial Code Act  WT/ACC/SYC/9/Add.1  
Co-operatives Act  WT/ACC/SYC/9/Add.1  
Foreign Exchange Act 2009 WT/ACC/SYC/43 
Companies Ordinance 1972  WT/ACC/SYC/9/Add.1  
Limited Partnerships Act 2003  WT/ACC/SYC/9/Add.1  
Development Bank of Seychelles  Decree  WT/ACC/SYC/9/Add.1 
Development Loans Act  WT/ACC/SYC/9/Add.1 
Financial Institutions Act 2004  WT/ACC/SYC/9/Add.1 
Financial Institutions (Amendment) Act 2008  WT/ACC/SYC/9/Add.1 
Financial Institutions (Bureau de Chan ge) Regulations 2008  WT/ACC/SYC/9/Add.1 
Financial Institutions (Domestic Banking Bu siness) Regulations 1996  WT/ACC/SYC/9/Add.1 
Financial Institutions (Non-D omestic Banking Business) Regulations 1996  WT/ACC/SYC/9/Add.1 
Fair Competition Act 2009  WT/ACC/SYC/10/Add.2  
Consumer Protection Act 2010 WT/ACC/SYC/9/Add.1 
Fair Trading Commission Act 2009  WT/ACC/SYC/10/Add.2  
Firearms and Ammunition Act  WT/ACC/SYC/9/Add.1  
Geneva Conventions Act  WT/ACC/SYC/9/Add.1  
Hospitals and Dispensaries Act  WT/ACC/SYC/9/Add.1  
Health Professionals Bill 2006  WT/ACC/SYC/9/Add.1  
International Financial Organization (M embership) Act  WT/ACC/SYC/9/Add.1  
International Monetary Fund (Membership of Seychelles) Act  WT/ACC/SYC/9/Add.1  
Insurance Act 2008  WT/ACC/SYC/9/Add.1  
Insurance (Domestic Insurance Busine ss) Regulations, 1996  WT/ACC/SYC/4 
Insurance (Non-Domestic Insurance Busi ness) Regulations, 1996  WT/ACC/SYC/4 
International Corporate Service Providers Act 2003  WT/ACC/SYC/9/Add.1  
International Business Companies Act 1994  WT/ACC/SYC/9/Add.1  
International Business Companies (Amendment) Act 2011 WT/ACC/SYC/34 
International Business Companies (Amendment of  Schedule) Regulations 2007  WT/ACC/SYC/9/Add.1  
International Trade Zone Act 1995  WT/ACC/SYC/9/Add.1  
International Trade Zone (Amendment) Regulations 2004  WT/ACC/SYC/9/Add.1  
International Trade Zone (Amendment of Sc hedule) Regulations 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone (Conditions of Employment) Order 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone (Employment) Regulations 1997  WT/ACC/SYC/9/Add.1  
International Trade Zone Regulations 1995  WT/ACC/SYC/9/Add.1  
International Trusts Act 1994  WT/ACC/SYC/9/Add.1  
Information on Immigration Entry Requirem ents and Procedures  WT/ACC/SYC/9/Add.1  
Immigration (Amendment) Act 2000  WT/ACC/SYC/9/Add.1  
Immigration Decree  WT/ACC/SYC/9/Add.1  
Investment Code of Seychelles Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Investment Act 2010 WT/ACC/SYC/26 
Lands Acquisition Act  WT/ACC/SYC/9/Add.1  
Legal Practitioners Ac t  WT/ACC/SYC/9/Add.1  
Model Petroleum Agreement 1998 WT/ACC/SYC/22 
Mutual Fund and Hedge Fund Act 2008  WT/ACC/SYC/9/Add.1  
Medical Practitioners and Dent ists Act  WT/ACC/SYC/9/Add.1  
Non Resident Bodies Corpor ate (Special Provisions) De cree  WT/ACC/SYC/9/Add.1  
Nurses and Midwives Ac t  WT/ACC/SYC/9/Add.1  
National Statistics Bureau Bill 2005  WT/ACC/SYC/9/Add.1  
Pharmacy Act  WT/ACC/SYC/9/Add.1  
Prevention of Terrorism Act 2004  WT/ACC/SYC/9/Add.1  
Protected Cell Companies Act 2003  WT/ACC/SYC/9/Add.1  
Protected Cell Companies (Amendment) Act 2004  WT/ACC/SYC/9/Add.1  
Protected Cell Companies (Fees) Regulations 2004  WT/ACC/SYC/9/Add.1  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 88 - 
 
  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Public Finances (Control and Management) Act of 1991 (Chapter 188)  WT/ACC/SYC/4/Add.1 
Public Finances Act 1996 WT/ACC/SYC/51 
Registration of Business Na mes Act  WT/ACC/SYC/9/Add.1  
Seychelles Company Act (Chapter 70) of 1972  WT/ACC/SYC/4/Add.2  
Seychelles International Business Authority Act 1994  WT/ACC/SYC/9/Add.1  
Seychelles International Business Author ity (Amendment) Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles International Business  Authority Vision and Mission Statements  WT/ACC/SYC/9/Add.1  
Financial Services Authority Act 2013 WT/ACC/SYC/52 
Security on Movables Act  WT/ACC/SYC/9/Add.1  
Seychelles National In vestment Corporation De cree  WT/ACC/SYC/9/Add.1  
Town and Country Planning Act  WT/ACC/SYC/9/Add.1 
Town and Country Planning Act (Use Cl asses) Regulations  WT/ACC/SYC/9/Add.1 
Tourism (Incentives) Act 2003 WT/ACC/SYC/35 
Tourism (Incentives) (Amendment) Act 2008 WT/ACC/SYC/35 
Tourism (Incentives) (Amendment of Schedules) Regulations, 2008 WT/ACC/SYC/35 
Taxation 
Business Tax Act 2009 WT/ACC/SYC/40 
Business Tax Act 1987  WT/ACC/SYC/9/Add.1 
Business Tax (Amendment Act) 2010 WT/ACC/SYC/40 
Business Tax (Amendment of Schedu les) Regulations 2012 WT/ACC/SYC/22 and 
WT/ACC/SYC/41 
Income and Non-Monetary Benefits Tax Act 2010 WT/ACC/SYC/26 
Income and Non-Monetary Benefit Tax (Amendment of Schedules) Regulations 2012 WT/ACC/SYC/22 
Entertainments Tax Regula tions  WT/ACC/SYC/9/Add.1  
Goods and Services Tax Act 2001  WT/ACC/SYC/9/Add.1  
Goods and Services Tax Regulations 2003  WT/ACC/SYC/9/Add.1  
Stamp Duty Act  WT/ACC/SYC/9/Add.1  
Seychelles Petroleum (Taxation) Act 2008  WT/ACC/SYC/9/Add.1  
Taxation (Provisional Chargi ng) Act  WT/ACC/SYC/9/Add.1  
Trades Tax Act 1992  WT/ACC/SYC/9/Add.1  
Trades Tax Regulations 1997  WT/ACC/SYC/9/Add.1  
Revenue Administration Act, 2009 WT/ACC/SYC/35 
Revenue Administration (Fees) Regulations 2011 WT/ACC/SYC/22 
Customs Management Act 2011  WT/ACC/SYC/20 
Value Added Tax Act 2010  WT/ACC/SYC/27 
Value Added Tax (Amendment) Act, 2012 (dated 28 June 2012)  WT/ACC/SYC/27 
Value Added Tax (Amendment) Act, 2012 (dated 31 December 2012) WT/ACC/SYC/27 
Draft Value Added Tax (Amendment of Schedules) Regulations 2013 WT/ACC/SYC/26 
Value Added Tax (Amendment of Schedules) Regulations 2012 WT/ACC/SYC/34 
Value Added Tax (Amendment of Schedules) Regulations 2014 WT/ACC/SYC/48 
Draft Customs Management (Border Measures) Regulations, 2013 WT/ACC/SYC/47 
Customs Management (Tariffs and Classificati on of Goods) Regulations, 2013 WT/ACC/SYC/28 
Draft Customs Management (Manifest form and procedures) Regulations 2012 WT/ACC/SYC/31 
Draft Customs Management (Supply and Granti ng of stores) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Transhipment Procedure) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Transit Procedure) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Provisional and Incomplete Declaration) 
Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Disposal of Goods) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Usual Form of Handling) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Warehouse Bond) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (C ondition for Relief on Re-Importation and Same 
State Return) Regulations 2012 WT/ACC/SYC/31 
Customs Management (Condition for Relief on Re-Importation and Same State 
Return) Regulations, 2012 WT/ACC/SYC/53 
Draft Customs Management (Obligation to Lodge Pre-Departure Declaration) 
Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Entry of Good s for Export) Regulations  WT/ACC/SYC/31 
Customs Management (Entry of Goods for Export) Regulations 2012 WT/ACC/SYC/53 
Draft Customs Management (Amendment ) (Importation and Exportation of 
Goods by Post) Regulations 2013 WT/ACC/SYC/31 
Draft Customs Management (Declaration s for importation or exportation of 
goods) Regulations 2013 (and Annex to Section 100) WT/ACC/SYC/31 
Draft Customs Management (Valuation of  Goods) Regulations 2012 WT/ACC/SYC/32 WT/ACC/SPEC/SYC/6/Rev.1 
 
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  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Draft Customs Management (Origin of Goods) Regulations 2012 WT/ACC/SYC/33 
Draft Customs Management (Amendme nt) Regulations 2013 WT/ACC/SYC/41 
Draft Customs Management (Pro hibited and Restricted Goods)  Regulations 2013 WT/ACC/SYC/43 
Customs Management (Origin of Goods) Regulations 2013 WT/ACC/SYC/48 
Customs Management (Tariff and Classi fication of Goods) (Amendments) 
Regulations 2014 WT/ACC/SYC/48 
Customs Management (Appeal Against Administrative Decisions) 
Regulations 2012 WT/ACC/SYC/53 
Excise Tax Act 2009 WT/ACC/SYC/43 
Draft Excise Tax Act (Amendment) Regulations 2013 WT/ACC/SYC/41 
Excise Tax (Amendment of Schedules 1 and 2) (Amendment) Regulations 2014 WT/ACC/SYC/48 
Import/Export regulations 
Companies (Special Licences) Act 2003  WT/ACC/SYC/9/Add.1 and 
WT/ACC/SYC/34  
Consumer Protection Act 1997  WT/ACC/SYC/9/Add.1 
Consumer Protection (Control of Import s) Regulations 1999  WT/ACC/SYC/9/Add.1 
Licenses Act 2010  WT/ACC/SYC/10/Add.2 
Licence (Trade) Regulations 1987  WT/ACC/SYC/10/Add.1 
Licenses (Amendment) Act 1998  WT/ACC/SYC/9/Add.1  
Licenses (Public Omnibus) Regulations 2008  WT/ACC/SYC/9/Add.1  
Licences (Trade) Regulations 2012 WT/ACC/SYC/34 
Licences (Petroleum Storage and Sale) (Amendment) Regulations 2012 WT/ACC/SYC/34 
Licences (Accommodation, Catering and Entertainment Establishments) 
Regulations, 2001 WT/ACC/SYC/43 
Licences (Manufacturing) Regulations, 1999 WT/ACC/SYC/43 
Licences (Liquor and Outdoor Entertainment) Regulations, 1998 WT/ACC/SYC/43 
Licences (Diving Business) Re gulations, 1991 WT/ACC/SYC/41 
Licences (Miscellaneous Services) Regulations, 2000 WT/ACC/SYC/41 
Licences (Trade) Regulations, 1987, amended in 1992 WT/ACC/SYC/43 
Licences (Casino) Regulations, 1987 amended, 1988, 1993, 1994 and 1999 WT/ACC/SYC/40 
Licences (Gaming Machines) Regulations, 1994 WT/ACC/SYC/41 
Licences (Games of Chance) Regulations, 1994 WT/ACC/SYC/43 
Public Officers' Ethics (Amendment) Regulations 2009 WT/ACC/SYC/22 
Public Officers' Ethics Act (Commencement) Notice 2008 WT/ACC/SYC/22 
Public Officers' Ethics Regulations 2008 WT/ACC/SYC/22 
Public Officers' Ethics Act 2008 WT/ACC/SYC/22 
Export of Fishery Products (Amendment) Act, 2003 WT/ACC/SYC/37 
Export of Fishery Products (Sanitary) Regulations 2010 WT/ACC/SYC/37 
Export of Fishery Products (Aquaculture) Regulations 2010 WT/ACC/SYC/37 
Export of Fishery Products (Aquaculture Feed) Regulations 2010 WT/ACC/SYC/37 
Export of Fishery Products (By-Products) Regulations 2010 WT/ACC/SYC/37 
Export of Fishery Products (Sanitary) (Amendment) Regulations 2011 WT/ACC/SYC/37 
Standards, certification, technical regulations 
Conditions of Employment Regulations 1991  WT/ACC/SYC/22  
Employment Act 1995  WT/ACC/SYC/22  
Seychelles Qualifications Authority Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Qualifications Authority Act 2005 (Commencement) Notice 2006  WT/ACC/SYC/9/Add.1  
Seychelles Institute of Manageme nt Bill 2006  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards Act (Sub sidiary Legislation)  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards Act 1991 (Revised Edition) WT/ACC/SYC/22 
Draft Seychelles Bureau of Standards Bill 2012 WT/ACC/SYC/22 
Seychelles Bureau of Standards (Standard Specification for Periodic Inspection 
and Testing of Refillable Gas Cylinders) Notice 2005  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards (Stand ard Specification for Concrete Blocks) 
Notice 2005  WT/ACC/SYC/9/Add.1  
Seychelles Bureau of Standards (National Quality System Certification Scheme) 
Regulations 2002 WT/ACC/SYC/42 
Seychelles Bureau of Standards (Standards Marks) Regulations 1993 WT/ACC/SYC/42 
Seychelles Bureau of Standards Bill, 2013 (D raft – Version: 5 August 2013) WT/ACC/SYC/42 
Seychelles Bureau of Standards Act 2014 WT/ACC/SYC/2 
Policy on National Framework on Te chnical Regulations and Conformity 
Assessment Procedures, dated April 2014 WT/ACC/SYC/54 WT/ACC/SPEC/SYC/6/Rev.1 
 
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  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
SPS measures 
Animal (Diseases and Impo rts) Act  WT/ACC/SYC/4 
Environment Protection Act  WT/ACC/SYC/9/Add.1  
Environment Protection (Ozone) Regulations 2010 WT/ACC/SYC/42 
Energy Act 2012 WT/ACC/SYC/36 
Food Act  WT/ACC/SYC/4  
Food Bill 2014 WT/ACC/SYC/49 
Food Act 2014 WT/ACC/SYC/53 
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 
Seychelles' Biosecurity Operational Manual,  Version 4.0 (December 2011) WT/ACC/SYC/39 
Plant Protection Act 1996 WT/ACC/SYC/36 
Plant Protection (Aleurotrochelus atratus) Regulations 2007 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Animal) Regulations 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Fees and Charges) Regulations 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (P lant) Regulations 2012; WT/ACC/SYC/36 
Draft Animal and Plant Biosec urity (Declaration of Infest ed Biosecurity Controlled 
Area) (Name of pest or disease) Order WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Designation of Agency Responsible for 
Biosecurity) Order 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Commencement) Notice 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (R egulated) (Quarantine) Plant Pests 
Order 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Animal) (Declaration of Notifiable Diseases) 
Order 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Designation of Biosecurity Quarantine 
Stations) Order 2012 WT/ACC/SYC/36 
Draft Animal and Plant Biosecurity (Designation of Biosecurity Points of Entry 
and Biosecurity Points of Departure) Order 2012 WT/ACC/SYC/36 
 Draft Animal and Plant Biosecurity Bill 2011(Objects and Reasons) WT/ACC/SYC/36 
Animal and Plant Biosecurity Act 2014 WT/ACC/SYC/53 
Agriculture  
Agriculture and Fisheries Incentives Act 2005  WT/ACC/SYC/9/Add.1  
Export of Fishery Products Act 1996  WT/ACC/SYC/9/Add.1  
Fisheries Act  WT/ACC/SYC/9/Add.1  
Fisheries Regulations  WT/ACC/SYC/9/Add.1  
Seychelles Fishing Authority (Establishment) Act 1984  WT/ACC/SYC/9/Add.1  
Seychelles Agricultural Agency Act, 2009 WT/ACC/SYC/40 
Government Procurement 
Public Procurement Act 2008  WT/ACC/SYC/9/Add.1  
Public Procurement Regulations 2014 WT/ACC/SYC/52 
Intellectual property protection 
Copyright Act  WT/ACC/SYC/9/Add.1  
Draft Copyright Act WT/ACC/SYC/22 
Copyright Bill 2014 WT/ACC/SYC/50 
Copyright Act 2014 WT/ACC/SYC/53 
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 
Industrial Property Act 2014 WT/ACC/SYC/53 
Control of Rent and Tenancy Agreement Act 1959 WT/ACC/SYC/40 WT/ACC/SPEC/SYC/6/Rev.1 
 
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  LEGISLATION /REGULATION  LEGISLATION NOTICE  
(WT/ACC/SYC/..) 
Control of Rent and Tenancy Agreements (Exemption from Provisions of the Act) 
Notice 1975 WT/ACC/SYC/40 
Intellectual Property Development Plan (Government of Seychelles/WIPO), dated 
February 2010 WT/ACC/SYC/54 
Services regulations 
Investment Promotion Act, 1994 WT/ACC/SYC/38 
Investment Promotion (Concessions and Incentives) Regulations 1995 WT/ACC/SYC/38 
Postal Sector Act, 2010 WT/ACC/SYC/40 
Airport (Regulation) Act  WT/ACC/SYC/9/Add.1  
Broadcasting and Telecommunication (Amendment) Act 2004  WT/ACC/SYC/9/Add.1  
Broadcasting and Telecommunication Act 2000  WT/ACC/SYC/9/Add.1  
Control of Supplies and Se rvices Act  WT/ACC/SYC/4  
Carriage by Air (Overseas Territories) Order 1967  WT/ACC/SYC/9/Add.1  
Civil Aviation Act 2005  WT/ACC/SYC/9/Add.1  
Harbour Act (Port and Harbours Dues) (Ame ndment) Regulations 2005  WT/ACC/SYC/9/Add.1  
Harbour (Port and Harbour Dues) Regulations, 2013 WT/ACC/SYC/43 
Seychelles Public Transport Corp oration Decree  WT/ACC/SYC/9/Add.1  
Carriage by Air Acts (Application of Provisions) (Overseas Territories) Order 
1967  WT/ACC/SYC/9/Add.1  
Carriage of Goods by Sea Act  WT/ACC/SYC/9/Add.1  
Control of Hire Craft Act  WT/ACC/SYC/9/Add.1  
Education Act 2004  WT/ACC/SYC/9/Add.1  
Education (Non-formal Early Childhood Educatio n Centre) Regulations 2005  WT/ACC/SYC/9/Add.1  
Education (Private Educational Institutions) Regulations 2005  WT/ACC/SYC/9/Add.1  
Essential Services and Property Pr otection Act  WT/ACC/SYC/9/Add.1  
Electronic Transactions Act 2001  WT/ACC/SYC/9/Add.1  
Merchant Shipping Act  WT/ACC/SYC/9/Add.1  
Maritime Zones Act  WT/ACC/SYC/9/Add.1  
Parastatal Corporations Act  WT/ACC/SYC/9/Add.1  
Post Office Act  WT/ACC/SYC/9/Add.1  
Public Utilities Corporatio n Act  WT/ACC/SYC/9/Add.1  
Road Act 1905  WT/ACC/SYC/9/Add.1  
Securities Industry Act, dated 22 December 1995  WT/ACC/SYC/4/Add.1  
Securities Act 2007  WT/ACC/SYC/9/Add.1 
Securities (Advertisement) Regulations 2008  WT/ACC/SYC/9/Add.1  
Securities (Conduct of Business) Regulations 2008  WT/ACC/SYC/9/Add.1  
Securities (Financial Statements) Regulations 2008  WT/ACC/SYC/9/Add.1  
Securities (Forms and Fees) Regu lations 2008  WT/ACC/SYC/9/Add.1 
Securities (Prospectus) Regulations 2008  WT/ACC/SYC/9/Add.1 
Securities (Takeovers) Regulations 2008 WT/ACC/SYC/9/Add.1 
Seychelles Archives Act  WT/ACC/SYC/9/Add.1  
Seychelles Tourism Board Act 2005  WT/ACC/SYC/9/Add.1  
Seychelles Tourism Board (Amendment) Bill 2008  WT/ACC/SYC/9/Add.1  
Seychelles Land Transport Agency Bill 2008   WT/ACC/SYC/9/Add.1  
Seychelles Civil Aviation Authority Act 2005 WT/ACC/SYC/9/Add.1  
Trade Agreements 
Trades Tax (Common Market For Eastern and Southern Africa Free Trade Area) 
Regulations, 2009 WT/ACC/SYC/53 
 
 
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 92 - 
 
  ANNEX 2 
Table 1: Number of IBCs Registered in the Period from 2005 to 2013 
 
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 
2013 20,747  137,712 
 
  
  WT/ACC/SPEC/SYC/6/Rev.1  
 
- 93 - Table 2:  List of State-Owned or State-Controlled Enterprises with or without Exclusive Benefits/Privileges 
 
1 2 3  4 5 6 7 8 
Company Parent Ministry Structure  Aspect of commercial 
activities/operations  Exclusive Rights  Form of 
ownership and Government 
Share (in 
percentage) Portion of 
contribution to total tax revenue Exemption on 
Taxes 
Entities created by statutes  
Seychelles Public Transport Corporation Ministry of Home Affairs and 
Transport Body Corporate
 Public  transportation  Exclusive rights to 
operate public bus transport during peak hours, therefore has no competition on the 
provision of public 
transportation during peak hours. 100% owned 
by Government of Seychelles 0.23%
 None 
Seychelles Pension Fund Ministry of Finance, Trade and 
Investment Body Corporate  Superannuation fund  All employees are 
required to contribute to this fund. However, 
they may contribute to 
their company's pension fund if they wish to do so.    
However, the exclusive 
rights is only limited to mandatory contribution, meaning that employees are free to 
make other voluntary 
contributions in other private pension funds. 100% owned 
by shareholders 0.03%
 Business tax, stamp 
duty, customs duties and VAT 
solely on imported 
goods used only in the conduct of the Fund’s activities. 
Public Utilities Corporation Ministry of Environment, and 
Energy Body Corporate   Provision of utilities (water, 
electricity and sewage)  Exclusive rights under 
the PUC Act to provide public utilities in the 
country.  100% owned 
by Government 
of Seychelles 0.86%
 None 
Seychelles Postal Services  Ministry of Finance, Trade and 
Investment Body Corporate  Postal Services provide r Seychelles Postal 
Services has exclusive rights on the delivery of letters and postcards weighing less than 500 
grams. 100% owned 
by Government of Seychelles 0.05%
 None 
National  Information 
Services Agency  Office of the President Agency  Media  National Information 
Services Agency has no 
exclusive rights and operates under normal commercial terms. 100% owned 
by 
Government of Seychelles 0.07%
 None  
  WT/ACC/SPEC/SYC/6/Rev.1  
 
- 94 - 1 2 3  4 5 6 7 8 
Company Parent Ministry Structure  Aspect of commercial 
activities/operations  Exclusive Rights  Form of 
ownership 
and Government Share (in percentage) Portion of 
contribution 
to total tax revenue Exemption on 
Taxes 
Seychelles Civil Aviation Authority  Ministry of Home Affairs and 
Transport Body Corporate 
 Airport management & 
Regulator  Seychelles Civil Aviation 
Authority has exclusive 
rights for the management of aerodromes 100% owned 
by 
Government of Seychelles 1.26%
 Only business tax. 
Seychelles International 
Business Authority (renamed Financial Services 
Authority as of 2014) Ministry of Finance, Trade and 
investment Body Corporate 
 Offshore and Insurance 
Industry regulator  Seychelles International 
Business Authority has no exclusive rights.  100% owned 
by Government 
of Seychelles 0.05%
 None 
Seychelles Land Transport 
Agency Ministry of Home Affairs and 
Transport Agency  Repairs road for government 
and private sector  Seychelles Land 
Transport Agency has exclusive rights for public road repair  100% owned 
by Government of Seychelles 0.10%
 None 
Development Bank of 
Seychelles  Ministry of Finance, Trade and 
Investment  Body Corporate
 Development related 
financing  Development Bank of 
Seychelles has no exclusive rights and 
operates under normal 
commercial environment with its competitors. 60.5% share 
owned by Government 
of Seychelles 0.02%
 None 
Entities incorporated under the Companies Act, 1972   
Praslin Transport Company  
Limited  Ministry of Home Affairs and 
Transport advantage Company  Public transportation  Exclusive rights to 
operate public transport 
on Praslin during peak 
hours, therefore has no competition on the provision of public transportation during 
peak hours. exclusive 
rights conferred to it via an agreement with MENRT signed 30 January 2009.  
 
Since August 2012, PTC is being run by SPTC. 100% owned 
by 
Government 
of Seychelles 0%
 None  
  WT/ACC/SPEC/SYC/6/Rev.1  
 
- 95 - 1 2 3  4 5 6 7 8 
Company Parent Ministry Structure  Aspect of commercial 
activities/operations  Exclusive Rights  Form of 
ownership 
and Government Share (in percentage) Portion of 
contribution 
to total tax revenue Exemption on 
Taxes 
Indian Ocean Tuna (IOT) Limited  Societe Seychelloise 
d'InvestissementLimited  Company
 Tuna processing plant  Government owns 40% 
of IOT. 
 IOT has no exclusive rights on tuna processing, meaning 
that any competitor can 
enter the market and compete with IOT on normal commercial terms. 40% share 
owned by 
Government of Seychelles 0.51%
 None 
Seychelles Trading 
Company Limited (STC)  Ministry of Finance, Trade and 
Investment Company  Import, Wholesale Retail and 
light manufacturing. STC has no exclusive 
rights, and operates on 
normal commercial terms with its competitors. 100% owned 
by 
Government of Seychelles 1.32%
 None 
Petro Seychelles Limited  Office of the President Company  Hydrocarbon exploration and 
Administration This is a regulatory 
body, with exclusive rights to sell exploration 
and drilling rights for 
hydrocarbons.   100% owned 
by Government 
of Seychelles 0.01%
 None 
Seychelles Petroleum 
Company Limited(SEYPEC) Ministry of Finance, Trade  and 
Investment Company  Ship Charter and import and 
export of fuel. SEYPEC has no 
exclusive rights. 100% owned 
by Government of Seychelles 11.28%
 None 
State Assurance Company 
Limited (SACOS) Ministry of Finance, Trade and 
Investment Company  Provision of insurance 
products. SACOS has no exclusive 
rights and operates on 
normal commercial 
terms with other competitors in its industry. 20% share 
owned by 
Government 
of Seychelles 0.01%
 None 
Seychelles Cable System  
Company Limited Office of the Vice -President 
(DICT) Company  Bandwidth provider   Seychelles Cable 
System Limited 
Company has no 
exclusive rights, meaning that any competitor is free to enter the market and 
compete on normal 
commercial terms. 41% share 
owned by 
Government 
of Seychelles 0.29%
 None  
  WT/ACC/SPEC/SYC/6/Rev.1  
 
- 96 - 1 2 3  4 5 6 7 8 
Company Parent Ministry Structure  Aspect of commercial 
activities/operations  Exclusive Rights  Form of 
ownership 
and Government Share (in percentage) Portion of 
contribution 
to total tax revenue Exemption on 
Taxes 
Societe Seychelloise d'InvestissementLimited Ministry of Finance, Trade and 
Investment 
 Holding company 
 Management  of minority 
shareholdings for the 
Government of Seychelles Shareholding companyentrusted for investments  Societe Seychelloise 
d'Investissement has no 
exclusive rights and operates under normal commercial terms. 100% owned 
by 
Government of Seychelles 0.002%
 None 
Seychelles International 
Merchantile Banking 
Corporation Ministry of Finance, Trade and 
Investment Company  Commercial Bank   Seychelles International 
Merchantile Banking 
Corporation has no 
exclusive rights, and operates under normal commercial terms.  78% share 
owned by 
Government 
of Seychelles 1.39%
 None 
Seychelles Commercial 
Bank Ministry of Finance, Trade and 
Investment Company  Commercial Bank  Seychelles Commercial 
Bank has no exclusive 
rights, and operates 
under normal commercial terms. 60% share 
owned by 
Government 
of Seychelles 0.21%
 None 
Housing Finance Company  Ministry of Finance, Trade and 
Investment  Company 
 Mortgage Financing  Housing Finance 
Company has no exclusive rights. 100% owned 
by Government 
of Seychelles 0.15%
 None 
Air Seychelles Limited  Ministry Home Affairs and 
Transport Company  International & Domestic 
Airline services Air Seychelles has no 
exclusive rights and 
actually under normal commercial terms with existing competitors in the industry. 60% share 
owned by 
Government of Seychelles 0.60%
 None 
L'Union Estate Company 
Limited  Ministry of Finance Trade and 
Investment Company  Farming and heritage Site  L'Union Estate has no 
exclusive rights, and 
operates under normal commercial terms. 100% owned 
by 
Government of Seychelles 0.01%
 None 
Island Development 
Company Limited  Office of the President Company   Management of Outer 
Islands owned by Government Island Development 
Company has exclusive rights for the development of outer 
islands. 100% owned 
by Government of Seychelles 0.48%
 None 
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 97 - 
 
  Table 3:  Information on Sold/Dissolved Subsidiary Firms 
Ex-SMB Unit Process 
Indian Ocean Nursery (Closed down)  assets sale by public tende r 
Soap Line public tende r 
Agro Industries public tende r 
Landing Craft – Enterprise II public tende r 
Tomato Sauce Bottling public tende r 
Hatchery public tende r 
Meat Corne r public tende r 
Water Bottling public tende r 
FoodPro management takeove r 
Coetivy Prawns Limited (Closed down) public tender  
Abattoir – Mahe (slaughterhouse) public tende r 
Abattoir – Praslin (slaughterhouse) public tende r 
Animal Feed Factory public tende r WT/ACC/SPEC/SYC/6/Rev.1 
 
- 98 - 
 
  Table 4a: Tariff Structure 
 
Table 4b: Average Level of Agricultural an d Non-Agricultural Tariff Lines in the 
COMESA CET Schedule 
 
See in Section on "Ordinary customs duties"  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 99 - 
 
  Table 5: List of Fees and Charges Applied to Imports and Exports 
Table 5.1: Patent Fees 
Description Cost in Seychelles Rupees 
For every application for a patent accompanied by 
accompanied by a provisional specification only 300 
Examiner's Fee on reference of application with provisional 
specification not exceeding 400 
For every application for patent accompanied by a complete 
specification 500 
On filling complete specification after provisional 
Specification 500 
Examiner's fee on reference of complete specification, not 
exceeding 400 
On extending the time for leaving complete specification  150 
On extending the time for acceptance of complete 
specification 150 
On every patent before the expiration of 4 years from its 
date 1,000  
And Further before the expiration of 7 years 2,000  
Or in lieu of the fees of SR 1,000 and SR 2,000 the 
following annual fees before the expiration of the fourth year from date of the patent 300
 
"   "    "    Fifth year  "  "  " 300 
"   "    "    Sixth year "  "  " 300 
"   "    "    Seventh year "  "  "  300 
"   "    "    Eight year   "  "  " 400 
"   "    "    Ninth  year "  "  " 400 
"   "    "    Tenth year  "  "  " 500 
"   "    "    Eleventh year "  "  "  500 
"   "    "    Twelfth year "  "  " 500 
"   "    "    Thirteenth year "  "  " 500  
   
On filling every 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 
document 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 fo r 50  
For a certificate of registration of a patent granted or 
issued in the United Kingdom 50 
 
 
  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 100 - 
 
   
Table 5.2: Trade Mark Fees 
Description 
(Matter or Proceeding) Amount in Seychelles Rupees  Corresponding Form  
1.  On application not otherwise charged to register a 
trade mark for a specification of goods or services included in one class.  300
 T.M. No.2  
1.(a) On application to register a series of trademarks 
under section 19(2) of the decree for a specification of goods 
or services included in one class  300 T.M. No.2  
1.(b) On application to register a defensive trade mark 
for a specification of goods or services included in one class  400 T.M. No. 31  
1.(c) On application to register a certification trade 
mark under 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 mark for specifications of goods or services not all included in one class 400
 T.M. No.5  
In respect of every class:   
100  
T.M. No.5 Total fee in no case to exceed SR 2,100 for any number of 
classes.  
2.  On a request to the registrar to state grounds of 
decision relating to an application to register a trade mark 
and materials used. 250 T.M. No.4  
3.  On notice of opposition before the registrar under 
section 16 of the Decree for each application opposed, by an opponent by proprietor respectively; or on the hearing of an 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 counte r- statement in answer to a 
notice of opposition under section 16 of the decree for each 
application under any of the sections 24, 25, 30 and 31 of the 
decree, by the proprietor in respect of each trade mark; or in  answer to a notice of opposition under section 33 or 34 of the decree, for each application or conversion opposed, by the 
proprietor  250
 T.M. No.7  
3. (b) On the hearing of each opposition under section 
16 of the decree, by applicant and by opponent respectively; 
or on the hearing of an application under any of the sections 24, 25, 30, and 31 of the decree, by applicant and 300
 T.M. No.8  
3. (c) On notice of opposition before the Registrar 
under to the Decree, for each application opposed by the opponent (Certification of Trade Mark) 300
 T.M. No.35  
3.(d) On lodging a counte r-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/6/Rev.1 
 
- 101 - 
 
  Table 5.3: Licensable Activiti es and Licence Fees Payable 
Description Licence Fee 1 yr  Licence Fee 5 yrs  Licence Fee 10 yrs  
ACCOMMODATION       
To Keep/Manage a Hotel   SR100 per room    
To Keep/Manage a Guest House   SR1,200    
To Keep/Manage a Self-Catering 
Establishment   SR50 per room (minimum fee SR1,000)   
To Keep/Manage a Luxury Villa        
To Keep/Manage a restaurant    SR1,500    
To Keep/Manage a Café   SR1,200    
To Provide Catering Services   SR500    
To Keep/Manage Discotheque    SR2,000    
To Engage in a Take-Away Business   SR1,200    
  
BUILDING CONTRACTOR       
Class I   SR5,000    
Class II   SR2,000    
Class III   SR1,500    
Class IV   SR1,200    
*Overseas Building Contractor for a specific investment project US$5,000*  
BROADCASTING AND 
TELECOMMUNICATION       
Satellite Broadcasting receiver Dish size of up 
to 1.8m (individuals) SR1,200 per yea r     
Individuals – SR2,000 per yea r SR8,000    
Dish size in excess of 1.8m up to 2.4m 
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 yea r SR8,000    
Other hotels and large establishments. Dish 
size greater than 2.5m in size. SR5,000 per yea r     
Amateur radio  SR1,000 per yea r     
Amateur radio SR500 for 3 months      
Audiotex services SR1,000      
VHF radio (common channel)  SR300      
VHF radio (private channel maritime services) SR500 per set up to 10 
sets and SR300 per set 
for each set in excess of 
10 sets     
Commercial Ocean going Seychelles Flag Vessel        
Less than 500 gross tonnage SR1,500 per year plus 
SR500 per Inmarsat terminal on board     
Over 500 gross tonnage SR1,800 per year plus 
SR500 per Inmarsat 
terminal on board     
Yacht (ocean going) SR900      
Citizen Band Radio SR300      
SSB Radio SR300      
Broadcasting Service Such sum may not be less than SR800,000 per year as may be agreed upon 
between the Minister responsible for broadcasting and applicant for the 
licence, having regard to the scale of service and facilities approved for the 
applicant. 
Duration of the licence specified under the agreement/licence. 
Telecommunication Service  10% of the annual gross 
receipts     
- Fixed telephone lines/Public 
Switched Telephone Network (PSTN) 
- Global System for Mobile (GSM) 
Cable Television  Fees and duration of the licence specified under agreement licence. 
Internet Access Service Provide r 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      WT/ACC/SPEC/SYC/6/Rev.1 
 
- 102 - 
 
  Description Licence Fee 1 yr  Licence Fee 5 yrs  Licence Fee 10 yrs  
Colour Therapist SR1,500      
Osteopath SR3,000      
Manipulative Therapist SR3,000      
Acupuncturist SR3,000      
Homeopath SR3,000      
DIVING BUSINESS       
Dive Cente r SR10,000      
Dive Operato r SR7,000      
Power Dive SR2,000      
FISHERIES       
Local Fishing Vessel SR100      
Fishing Net SR100      
Homard SR500 for three months 
only     
To Fish Sea Cucumbe r SR3,000 Mini Mahe      
SR4,000 Lavenir, Lekonomi, Whaler 
SR7,000 Schoone r 
To Process Sea Cucumbe r SR20,000    
Licence processing set at SR20k per annum  
Foreign Fishing Vessel       
(tuna longline) 
1 month per gross registered tonne SR60      
1 month or more registered tonne SR180      
1 year per gross registered tonne SR300      
Other licence fees e.g. EEC vessels are established under the agreement in force SR1,000
 
Where no such fees are specified in the agreement or the licence. 
  
GAMING ACTIVITIES       
Casino SR1m      
Betting  SR50,000      
Gaming Machines SR1,000 per machine      
Coin Operated Machines SR200      
Games of Chance Lottery SR200      
Games of Chance SR1m      
HIRER       
Hirer of Bicycles SR400      
Hirer of Bullock Carts SR20      
Hirer of loaders or excavators  SR400      
Hirer of Public Omnibus SR1,000      
HIRER SELF-DRIVE  SR500 per vehicle per 6 months in addition to the road fund licence of R1 per 
cc. 
HIRECRAFT       
*Where hire craft belongs to a Seychellois*       
- craft not exceeding 3m SR500      
- craft exceeding 3m but not 6m SR1,500      
- craft exceeding 6m but not 9m SR4,000      
- craft exceeding 9m but not 12m SR6,000      
- craft exceeding 12m but not 20m SR8,000      
- craft exceeding 20m SR10,000      
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 Practitione r 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      
Radiographe r SR1,500      
Nurse SR500      
Each additional premises (clinic) SR2,000      
LIQUOR AND OUTDOOR ENTERTAINMENT       
Bottlers SR500      
Liquor – Off SR300      
Public Ba r SR1,500      WT/ACC/SPEC/SYC/6/Rev.1 
 
- 103 - 
 
  Description Licence Fee 1 yr  Licence Fee 5 yrs  Licence Fee 10 yrs  
Member's Club SR1,500      
Bacca SR400      
Lapire SR100      
Tempora ry Liquo r 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 turnove r       
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 pape r   SR1,000    
NEWSPAPER PRINTER   SR2,000    
PROFESSIONAL SERVICES        
Accountant   SR3,000    
Audito r   SR3,000    
Architect   SR3,000    
Computer Consultant   SR3,000    
Engineer    SR3,000    
Estate Agent   SR3,000    
Land Surveyo r   SR3,000    
Legal Practitione r   SR3,000    
Marine and Cargo Surveyo r   SR3,000    
Mechanical Enginee r   SR3,000    
Notary   SR3,000    
Quantity Surveyo r   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    
Butche r   SR1,200    
Car washe r   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 Instructo r   SR1,000    
Garage   SR1,200    
Hairdresse r   SR1,200    
Labour Contracto r   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 Deale r SR50      
*Petroleum Sale       
Petroleum Warehouse   SR1,200    
Fixed supply pump to store petroleum other 
than kerosene   SR500    
Fixed supply pump to store kerosene   SR500    
Movable supply pump to store petroleum other than kerosene   SR500    
Movable supply pump to store kerosene   SR500    
Dealing in or sale of petroleum storage capacity exceeding 1,000 litres   SR2,000    
Dealing in or sale of petroleum storage capacity less than 1,000 litres   SR250    
Retail   SR1,200    WT/ACC/SPEC/SYC/6/Rev.1 
 
- 104 - 
 
  Description Licence Fee 1 yr  Licence Fee 5 yrs  Licence Fee 10 yrs  
Ship Chandle r   SR2,250    
Tour Operato r   SR2,000    
Travel Agent   SR2,000    
Tour Guide   SR1,000    
Wholesale   SR1,200    
Import   SR1,200    
Motor Vehicle Deale r   SR3,000    
VEHICLE       
Registration of motor vehicles SR100 
Motorcycle with/without side ca r 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      
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 105 - 
 
  Tables 5.4: Port and Harbour Dues 
Table 5.4(a)  Port Dues 
Description 0 -  24 hours  Each subsequent 
period of 24 hours or part thereof    
NORMAL CALLS: Vessels including 
OIL/GAS/CHEMICAL TANKERS, GENERAL-CARGO BULK CARRIERS, RO-RO VEHICLE 
CARRIERS and CONTAINER vessels calling 
at the harbour or Port Victoria.   SR 0.45 per G
T SR 0.38 per G T     
SPECIAL PURPOSE CALL:         
(a) Every vessel excluding warship calling at 
the Harbour or Port Victoria for fresh water, bunkers, supplies, crew changes, repairs, orders, medical, weather, mutiny, port of Refuge, or any emergency situation SR 0.24 per G
T SR 0.17 per G T     
(b) Every research vessel, tug and tow, 
survey vessel or vessel of any other 
category. SR 0.24 per G T SR 0.31 per G T     
  0 -  48 hours  Each subsequent 
period of 24 hours or part thereof     
PASSENGER VESSELS: Every international passenger vessel (subject to a maximum of SR 16,800) SR 0.66 per G
T SR 0.24 per G T     
PLEASURE VESSELS: Every 
international pleasure vessel that is not 
registered in Seychelles (Charges per 
vessel for 24 hours or part thereof) GROSS TONNES  First 5 Days  Over 5 to 
10 Days Over 10 
Days 
Less than 20 G T SR 85.00  SR 71.00 SR 57.00  
20 to 100 G T SR 120.00  SR 85.00 SR 71.00  
Over 100 to 300 G T SR 225.00  SR 190.00 SR 155.00  
Over 300 to 500 G T SR 435.00  SR 295.00 SR 225.00  
Over 500 G T SR 855.00  SR 435.00 SR 295.00  
  0 -  24 hours  Each subsequent period of 24 hours or part thereof     
MILITARY VESSELS         
Vessels up to 10,000GT SR 150.00  SR 100.00      
Vessels above 10,000GT SR 400.00  SR 200.00      
  0 -  96 hours  Each subsequent 
period of 24 hours or part thereof     
REEFER VESSELS SR 0.66 per G T SR 0.24 per G T     
  0 to 96 hours  Each subsequent 
period of 24 hours or part thereof     
FISHING VESSELS (Foreign-owned industrial fishing vessel) SR 0.66 per G
T SR 0.24 per G T     
  0 to 24 hours  Each subsequent 
period of 24 hours 
or part thereof     
VESSELS DETAINED:         
(a) Every vessel above 150 GT detained in the Harbour or Port Victoria in accordance 
with the written laws and convicted of a charge laid before a court or which has had the offence compounded under the written laws SR 0.45 per G
T SR 0.38 per G T     
  First 30 days  Each subsequent 
day exceeding 30 
days     
(b) Every vessel below 150 GT detained in the Harbour or Port Victoria in accordance with the written laws and convicted of a charge laid before a court or which has had the offence compounded under the written 
laws SR 0.40 per GT per 
day of part thereof SR 0.35 per GT per 
day or part thereof 
    
PILOTAGE SERVICE         
PILOTAGE DUES First hour or part 
thereof Exceeding first 
hour or part thereof Minimum 
charge   
(a) Per pilotage service for entering or 
leaving Port Victoria (including a pilot launch) SR 0.38 per G
T SR 0.25 per G T SR 3,500.00   
  First nautical mile or 
part thereof from the Exceeding first 
nautical mile from the     WT/ACC/SPEC/SYC/6/Rev.1 
 
- 106 - 
 
  Description 0 -  24 hours  Each subsequent 
period of 24 hours 
or part thereof    
pilot launch station  pilot launch station  
(b) Where a pilot launch service is provided 
for purposes other than taking a pilot to and 
from a vessel, there shall be paid the following charges SR 3,000.00
 SR 300.00 for each 
nautical mile or part 
thereof     
MOORING LAUNCH: Where a vessel is used as a launch for mooring purposes during pilotage operations SR 800.00
       
VESSELS NOT UNDER COMMAND 2.5 times Pilotage 
Dues       
PILOT WAITING TIME:         
(a) Where a vessel is not ready to be moved 
at the notified time through any fault of the 
vessel or its agent SR 1,500.00 per 
hour or part thereof 
shall be levied       
(b) Where the pilot launch is also detained Additional hire 
charge of SR 2,000.00 per hour or part thereof shall be levied       
  Pilotage service 
scheduled within 
normal hours 
(0800hrs to 1600hrs), amendment or 
cancellation at any 
time less than 2 hours prior to the notified time Pilotage service 
scheduled after 
normal working hours 
(1600hrs to 0800hrs and on Saturdays, Sundays and Public 
Holidays), 
amendment or cancellation at any time less than 6 hours before the notified 
time     
AMENDMENT OR CANCELLATION OF PILOTAGE SERVICE (A master or agent of a 
vessel amends or cancels a booking for pilotage service) SR 1,500 for each 
amendment or 
cancellation SR 1,500 for each 
amendment or 
cancellation     
Additional fee, where the owner, master or agent of a vessel amends or cancels a booking for a pilotage service at any time 
after the pilot has boarded the vessel. SR 4,000.00
       
TUG SERVICES        
TUG Charges (Vessels not under command 
shall pay a rate 2.5 times that of TUG 
charges) (20% Discount on TUG charges if the tug remains at its station) For vessels of up 
to 30,000GT For vessels above 
30,000GT     
SR 11,950.00 per hour or part thereof 
  Additional charge of 
SR 0.50 per GT 
    
Tugs for Fire Precaution Standby GROSS TONNAGE  PER HOUR OR PART      
150 -  9999 SR 1,500.00      
10000 AND OVE R SR 1,800.00      
Fire Brigade for Fire Precaution 
standby: Applicable to Gas Tankers  while alongside berth  SR 1000.00 per hour 
or part thereof       
  Booking for a tug 
scheduled within normal hours 
(0800hrs to 
1600hrs), amendment or cancellation at any time less than 2 
hours prior to the 
notified time Booking for a tug 
scheduled after normal working hours 
(1600hrs to 0800hrs 
and on Saturdays, Sundays and Public Holidays), amendment or 
cancellation at any 
time less than 6 hours before the notified time     
AMENDMENT OR CANCELLATION OF PILOT WAITING TIME (A master or agent of a 
vessel amends or cancels a booking for a 
tug) SR 5,000.00 for each 
amendment or 
cancellation SR 5,000.00 fo each 
amendment or 
cancellation     
Additional fee, where the owner, master or 
agent of a vessel amends or cancels a booking for a tug service at any time after the pilot has boarded the vessel. SR 11,950.00 per 
tug 
      
  0 -  24 hours  Thereafter per 24 hour period or part 
thereof Minimum 
charge   WT/ACC/SPEC/SYC/6/Rev.1 
 
- 107 - 
 
  Description 0 -  24 hours  Each subsequent 
period of 24 hours 
or part thereof    
BERTH DUES (including buoys occupancy) 
shall be applicable to any type of vessel occupying berth SR 0.31 per G
T SR 0.45 per G T SR 350.00   
BERTHING or UNBERTHING (MOORING 
GANGS) Charge per berthing or un-berthing of vessel SR 2,000.00 per 
operation       
GENERAL CHARGES 
  Fishing and coastal 
vessels Other vessels      
PILOTAGE EXEMPTION SR 
15,000.00annually SR 17,000.00 
annually     
  Up to 150 GT  Above 150 GT      
MARINE SAFETY DUES; Every vessel other 
than a coastal vessel calling at the Harbour 
or Port Victoria SR 200.00 per call  SR 350.00 per call      
  Every reefer, 
'industrial and 
fishing' and supply vessel or tanker calling at the Harbour or Port 
Victoria Every other vessels
     
MARINE ENVIRONMENT PROTECTION DUES SR 0.15 per GT per 
96 hours or part thereof SR 11 per GT per 48 
hours or part thereof     
  Embarkation, 
Disembarkation and Transit of passengers 
in Port Victoria Embarkation, 
Disembarkation and Transit of passengers 
in both Praslin and La 
Digue     
PASSENGER FEES (Cruise Ship)  SR 100.00  SR 50.00      
PIPELINE DUES SR 25.00 per metric 
tonne       
  Fender  Gangway      
HIRE OF FENDER AND GANGWAY  SR 2,500.00 per 24 
hours or part thereof SR 2,100.00 per 24 
hours or part thereof     
  Transhipment of 
Fish Landing o f Fish     
TRANSHIPMENT AND LANDING OF FISH 
FEES Euro 4.00 per metric 
tonne or US dollar equivalent Euro 3.00 per metric 
tonne or US dollar equivalent     
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 108 - 
 
   
Table 5.4(b) Customs Fees 
See Table 5.4(b) in Section on "Fees and Charges for Services Rendered". 
  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 109 - 
 
  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/L T 
2203.0020 - - -  In immediate containers made of other materials  per litre 19.07/L T 
2203.0030  - - -  In immediate containers made of metal  per litre 19.07/L T 
 - - -  Stout made from malt.   
2203.0041 - - - -   In immediate bottles made of PET or plastics  per litre 13.77/L T 
2203.0042 - - - -   In immediate containers made of other materials  per litre 13.77/L T 
2203.0043  - - - -  In immediate containers made of metal  per litre 13.77/L T 
22.04 Wine of fresh grapes, including fortified 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/L T 
2204.1020 - - -  In immediate containers made of other materials  per litre 40SR/L T 
 - 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/L T 
 - - - 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/L T 
2204.2129 - - - - In immediate containers made of other materials  per litre 80SR/L T 
 - - Othe r   
 - - - 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/L T 
2204.2919 - - - - In immediate containers made of other materials  per litre 40SR/L T 
 - - - 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/L T 
2204.2929 - - - - In immediate containers made of other materials  per litre 80SR/L T 
 - 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/L T 
2204.3019 - - - - In immediate containers made of other materials  per litre 40SR/L T 
 - - - 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/L T 
2204.3029 - - - - In immediate containers made of other materials  per litre 80SR/L T 
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic 
substances.   
 -   In containers holding 2 lit res or less    
 - - - Having an alcoholic strength by volume not exceeding 15% vol.    
2205.1011 - - - - In immediate bottles made of PET or plastics  per litre 40SR/L T 
2205.1019 - - - - In immediate containers made of other materials  per litre 40SR/L T 
 - - - 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/L T 
2205.1029 - - - - In immediate containers made of other materials  per litre 80SR/L T 
 - - - Having an alcoholic strength by volume not exceeding 15% vol.    
2205.9011 - - - - In immediate bottles made of PET or plastics  per litre 40SR/L T 
2205.9019 - - - - In immediate containers made of other materials  per litre 40SR/L T 
 - - - Having an alcoholic strength by volume exceeding 15% but not 
exceeding 30% vol.   
2205.9021 - - - - In immediate bottles made of PET or plastics  per litre 80SR/L T 
2205.9029 - - - - In immediate containers made of other materials  per litre 80SR/L T 
22.06 Other fermented beverages (for example, cider, perry, mead); mixtures of 
fermented beverages and non-alcoholic beverages, not elsewhere specified 
or included.   
 - - - Having an alcoholic strength by volume not exceeding 8% vol.    
2206.0010 - - - - In immediate bottles made of PET or plastics  per litre 22.27SR/L T 
2206.0020 - - - - In immediate containers made of other materials  per litre 22.27SR/L T 
2206.0090 - - - - In immediate containers made of metal  per litre 22.27SR/L T WT/ACC/SPEC/SYC/6/Rev.1 
 
- 110 - 
 
  Tariff Item 
HS Code Description of Excisable Goods  Taxable 
Base Excise Tax 
Rate 
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/L T 
2208.2090 - - - In immediate containers made of other materials  per litre 120SR/L T 
 - Whiskies   
2208.3010 - - - In immediate bottles made of PET or plastics  per litre 120SR/L T 
2208.3090 - - - In immediate containers made of other materials  per litre 120SR/L T 
 - Rum and tafia    
2208.4010 - - -  In immediate bottles made of PET or plastics  per litre 120SR/L T 
2208.4090 - - - In immediate containers made of other materials  per litre 120SR/L T 
 - Gin and geneva   
2208.5010 - - -  In immediate bottles made of PET or plastics  per litre 120SR/L T 
2208.5090 - - -  In immediate containers made of other materials  per litre 120SR/L T 
 - Vodka   
2208.6010 - - - In immediate bottles made of PET or plastics  per litre 120SR/L T 
2208.6090 - - - In immediate containers made of other materials  per litre 120SR/L T 
 - Liqueurs and cordials   
 - - - Having an alcoholic strength by volume not exceeding 30% vol.    
2208.7011 - - - - In immediate bottles made of PET or plastics  per litre 60SR/L T 
2208.7019 - - - - In immediate containers made of other materials  per litre 60SR/L T 
 - - - Having an alcoholic strength by volume exceeding 30% vol.    
2208.7021 - - - - In immediate bottles made of PET or plastics  per litre 120SR/L T 
2208.7029 - - - - In immediate containers made of other materials  per litre 120SR/L T 
    
 - - - Alcopops having an alcoholic strength by volume exceeding 0.50% but 
not exceeding 15%.   
2208.9011 - - - - In immediate bottles made of PET or plastics  per litre 22.27SR/L T 
2208.9012 - - - - In immediate containers made of metals  per litre 22.27SR/L T 
2208.9019 - - - - Othe r per litre 22.27SR/L T 
 - - -   Other    
2208.9021 - - - - In immediate bottles made of PET or plastics  per litre 120SR/L T 
2208.9022 - - - - In immediate containers made of metals  per litre 120SR/L T 
2208.9029 - - - - Othe r per litre 120SR/L T 
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 
minerals, these oils being the basic constituents of the preparations; waste 
oils.   
 - Petroleum oils and oils obtained from bituminous minerals (Other than 
crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils   
 - - Light oils and preparations:   
2710.1110 - - - Aviation spirit (Avgas) per litre 2SR/litre  
2710.1120 - - - Motor spirit (gasoline, Mogas MSP)  per litre 4SR/litre  
 - - Other:   
 - - - Medium oils and preparations:    
2710.1911 - - - - Kerosene, type jet fuel per litre 4SR/litre  
2710.1912 - - - - illuminating kerosene (IK) per litre 4SR/litre  
 - - - Heavy oils and preparations:   
2710.1921 - - - - Gas oil (Diesel oil) per litre 4S R/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 - - Othe r 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 Othe r each 0%  
87.03 Motor cars and other motor vehicles principally designed for the transport   WT/ACC/SPEC/SYC/6/Rev.1 
 
- 111 - 
 
  Tariff Item 
HS Code Description of Excisable Goods  Taxable 
Base Excise Tax 
Rate 
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 tr avelling 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 - - - Othe r 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 - - - - Othe r 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 - - - - Othe r 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 - - - - Othe r 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 - - - - Othe r each 50%  
 - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc:    
8703.2331 - - - - Ambulances each 0%  
8703.2332 - - - - Twin Cab/Double Cab each 75%  
8703.2333 - - -  Hybrid Motor Vehicles  each 0%  
8703.2339 - - - - Othe r each 75%  
 - - Of a cylinde r 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 - - - Othe r 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 - - - - Othe r 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 - - - - Othe r 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 - - - - Othe r 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 - - - - Othe r 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%  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 112 - 
 
  Tariff Item 
HS Code Description of Excisable Goods  Taxable 
Base Excise Tax 
Rate 
8703.3229 - - - - Othe r 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 - - -  Hyb rid Motor Vehicles  each 0%  
8703.3239 - - - - Othe r 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 - - - - Othe r 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 - - - - Othe r each 75%  
 - Other:   
 - - -  Battery Powered Electric Vehicles    
8703.9011 - - - -  Ambulances each 0%  
8703.9021 - - - -  Twin Cab/Double Cab each 0%  
8703.9029 - - - -  Othe r each 0%  
 - - -  Other    
8703.9031 - - - -  Ambulances each 0%  
8703.9041 - - - -  Twin Cab/Double Cab each 0%  
8703.9049 - - - -  Othe r 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 - - - - Othe r 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 - - - - Othe r each 0%  
 - - - g. v. w. exceeding 8 tonnes but not exceeding 20 tonnes    
8704.2221 - - - - Single cabs each 0%  
8704.2229 - - - - Othe r each 0%  
8704.2300 - - g. v. w exceeding 20 tonnes   
 - Other, with spark ignition internal 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 - - - - Othe r each 0%  
 - - - g. v. w. exceeding 1.5 tonnes but not exceeding 5 tonnes:    
8704.3121 - - - - Single cabs each 0%  
8704.3129 - - - - Othe r 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 - - - - Othe r each 0%  
 - - - g. v. w. exceeding 8 tonnes     
8704.3221 - - - - Single cabs each 0%  
8704.3229 - - - - Othe r each 0%  
 - Othe r   
8704.9010  - - - Refrigerated vehicle each 0%  
8704.9020  - - - Insulated trucks each 0%  
8704.9090 - - -  Othe r each 0%  
87.05 Special purpose motor vehicles, other than those principally designed for 
the transport of persons 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 lo rries each 0%  
8705.9000 - Othe r each 0%  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 113 - 
 
  Tariff Item 
HS Code Description of Excisable Goods  Taxable 
Base Excise Tax 
Rate 
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%  
8711.5000 - With reciprocating internal combustion piston engine of a cylinder 
capacity exceeding 800 cc each 25%  
8711.9000 - Othe r each 25%  
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 114 - 
 
  Table 7(a):  Goods Subject to an Import Prohibition 
The following are considered to be "Prohibited Goods": 
GOODS HS CODE  DESCRIPTION OF GOODS REASONS  
ARMS AND AMMUNITION 9301.1100 to  
9301.9000 
 
  Military weapons, Artillery 
weapons (for example guns, 
mortars, rocket launchers, 
flame-throwers, grenade launchers, torpedo tubes and similar projectors). National Security 
 
 9302.0000  Revolvers and Pistols  National Security  
 9303.1000 to  
9303.9000 Other firearms and similar 
devices which operates by the 
firing of an explosive charge(for 
example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal 
flares, pistols and revolvers for 
firing blank ammunition, captive bolt humane killers, line throwing guns).  
 
 
    
National Security 
 9304.0000  Other arms (for example spring, 
air or gas guns and pistols, 
truncheons, mace and knuckle 
dusters, including tasers but excluding those of heading 93.07.  
 
 
National Security 
 9305.1000 to  
9305.9900 Parts and accessories of 
headings 93.01 to 93.04  
National Security 
 9306.2100 to  
9306.9000 
 
    Bombs, grenades, torpedoes, 
mines, missiles and similar 
munitions of war and parts 
thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.  
 
 
 National Security 
 8710.0000  Tanks and other armoured 
fighting vehicles, motorized, 
whether or not fitted with 
weapons, and parts for such vehicles. National Security
 
 8906.1000  Warships of all kinds  National Security  
CONTROLLED DRUGS  Means all drugs as defined 
under the Misuse of Drugs Act (Cap 133). Health 
TOXIC CHEMICALS  
 
 
    
 
  Chemicals and Pesticides 
containing Organochlorine 
banned under the Stockholm 
Convention, including Aldrin, Toxaphene, Dichloro diphenyl trichloro ethane (DDT), Chlordane, Dieldrin, Endrine, 
Hexachlorobenzene (HCB), 
Heptachlor, Mirex, Polychlorinated biphenyl (PCB), Health/ Environment
 
2524.1000 to 2524.9000  Asbestos  
6811.4000 to  
6811.8900 Articles of asbestos-cement, of 
cellulose fibre-cement or the like  
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) WT/ACC/SPEC/SYC/6/Rev.1 
 
- 115 - 
 
  GOODS HS CODE  DESCRIPTION OF GOODS REASONS  
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  
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 rubbe r 
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
 
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
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 116 - 
 
  GOODS HS CODE  DESCRIPTION OF GOODS REASONS  
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
 
RADIOACTIVE SUBSTANCES  28.44 
 Radioactive chemical elements 
and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) 
and their compounds; mixtures 
and residues containing these products.  
These goods shall be handled, 
transported, packed, protected, stored or disposed of in accordance with any specified conditions or restrictions 
imposed by the Assistant 
Commissioner of Customs after consultation with the Medical Officer of Health and the Commissioner of Police. Environment/ Public 
Health WT/ACC/SPEC/SYC/6/Rev.1 
 
- 117 - 
 
  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  REASONS  
MINISTRY 
RESPONSIBLE 
FOR NATURAL 
RESOURCES Plant and 
plant 
products 
 0601.1000 
to 
0604.9900 Live trees and other plants; bulbs roots and the like; cut 
flowers and ornamental foliage. Environment/ 
Conservation 
 Furskins, 
Hides and Skins of 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
 
 All Palm 
Plants   All Palm plants covered under the Plant Protection 
(Aleurotrochelus Atratus) Regulations, 2007.  (S.I. 17 of 2007) Environment/ 
Conservation 
 Wood 
treated 
and untreated  4401.1000 Fuel wood.
 Environment/ 
Conservation 4401.2100 
to 
4401.2200 Wood in chips or particles.  
 
4403.1000 
to 4403.2000 Wood in the 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). Environment/ 
Conservation 
 Edible 
Vegetables  0701.1000 
to 0709.9090 Edible vegetables and certain roots and tubers (Excluding 
Heading 07.10 to 07.13). Plant, and 
Human health. 
0714.1000 to 0714.9090 Manioc, arrowroot, salep, Jerusalem artichokes, sweet 
potatoes and similar roots and tubers with high starch or inulin content. 
 Edible 
fruits 
 08.01 Coconuts, Brazil nuts and cashew nuts, whether or not 
shelled or peeled (excluding dried). 
08.02 
 Other nuts, whether or not shelled or peeled (excluding 
dried). 
0803.0010 Bananas, including plantains, (excluding dried).  
0804.1010 to 
0804.4000 Dates, figs, pineapples, avocadoes, guavas, mangoes and 
mangosteens (excluding dried). 
0805.1000 
to 0805.4000 Citrus Fruits (excluding dried).
 
0805.9000 
  
0806.1000 Citrus fruit (other than oranges, mandarins, clementines, 
wilkings, grapefruit, lemons and other similar citrus hybrids) (excluding dried) 
Fresh Grapes. 
0807.1100 to 
0810.9090 Fresh melons and papayas, apples, pears and quinces, 
apricots, cherries, peaches (including nectarines), plums and 
soles, other fresh fruit. 
 Meat and 
edible meat offal, fresh, 
frozen or 
chilled 0201.1000 
to 0209.0000  
 
 Meat and meat products of bovine animals, fresh or chilled, 
meat of swine fresh or chilled, meat of sheep and goats fresh or chilled, meat of horses, asses, mules or hinnies, fresh, chilled or frozen. Edible offal of bovine animals, swine, sheep, 
goats, horses, asses, mules or hinnies , fresh, chilled or 
frozen, other meat and edible meat of the poultry of heading: Animal and 
Human health. WT/ACC/SPEC/SYC/6/Rev.1 
 
- 118 - 
 
  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS  REASONS  
 01.05 fresh, chilled or frozen and pig fat free of lean meat 
and poultry fat not rendered or otherwise extracted, fresh, 
chilled, frozen, salted in brine, dried or smoked. 
 Fish and 
crustacean
s, mollusc and other aquatic invertebrat
es, fresh, 
frozen or chilled 0301.1000 
to 
0304.9900 Fish live, fresh or chilled and fish products.
 Animal and 
Human 
health. 
0306.1100 to 0307.9990  Crustaceans, molluscs whether in shell or not, live, fresh, 
chilled, frozen, dried, salted in brine, cooked by steaming or by boiling in water. Flour meals and pellets of aquatic invertebrates other than crustaceans fit for human 
consumption. 
 Fertilizers 
(growing media and 
compost) 
 3101.0000 
to 3105.9000 Animal or vegetable fertilizers,
 whether or not mixed together 
or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products. 
Mineral or chemical fertilizers, nitrogenous. 
Mineral or chemical fertilizers, phosphatic. Mineral or chemical fertilizers, potassic. Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; 
other fertilizers; goods of this chapter in tablets or similar 
forms or in packages of a gross weight not exceeding 10 kg. Environment 
protection  
MINISTRY RESPONSIBLE FOR ENVIRONMENT 
AND ENERGY & 
MINISTRY OF NATURAL RESOURCES Animals 
and animal by-products 
not treated 0101.1000 
to 0106.9000 Live animals; animal products.
 
 Animal and 
Human health 
0407.0010 to 0407.0090 Birds eggs in shell, fresh, preserved or cooked for 
consumption. 
0408.1100 
to 
0408.9900 Birds egg not in shell and egg yolks other than dried  
 
0410.0000 
 Edible products of animal origin not elsewhere specified or 
included. 
0501.0000  Human hair, unworked, whether or not washed or scoured; 
waste of human hair. 
0502.1000 to 0504.0000  Pigs, hogs or boars bristles and hair, badger hair and other 
brush making hair, waste of such bristles or hair.  Gut bladders and stomach of animals (other than fish) whole and pieces thereof, fresh, chilled, frozen, salted in brine, 
dried or smoked. 
0505.1000 
 Skins and other parts of birds, with their feathers or down, 
feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation, powder and waste of feathers or parts of feathers. 
0506.1000 to 
0506.9000 Bones and horn-cores unworked, defatted, simply prepared 
(but not cut to shape), treated with acid or degelatinised; 
powder and waste of these products. Animal and 
Human 
health 
0508.0000 
to 0511.9990 Coral and similar materials, unworked or simply prepared but 
not otherwise worked; shells of molluscs, 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. Animal and 
Human health 
MINISTRY RESPONSIBLE FOR ENVIRONMENT AND ENERGY ENDANGE
R
ED 
SPECIES 0507.1000 
to 0507.9000 Any Species listed under the Convention on International 
Trade in Endangered Species (CITES).  Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hoovers, nails, claws and beaks, unworked or simply 
prepared but not cut to shape; powder and waste of these 
products. Conservation
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 119 - 
 
  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS  REASONS  
9601.1000 
to 
9601.9000 Worked ivory, bone, tortoise-shell, horn, antlers, coral, 
mother-of-pearl and other animal carving material and 
articles of these materials (including articles obtained by 
moulding). 
 Primary 
forms  Plastic and other 
articles of 
plastic   3923.2110 
to 3923.2990 Sacks and bags (including cones) of polymers of ethylene; 
polybags of the type used in primary industries and of other plastics. Vest type plastic bags made of less than 30 microns. Environment 
Protection (Prohibition of plastic carrier bags) 
Regulations, 
2008 
 Dangerous 
Chemicals 
and 
Precursor Chemicals  28.01 to 
28.53 
 
   Inorganic chemicals; organic or inorganic compounds of 
precious metals, of rare-earth metals or radioactive elements 
or of isotopes. 
 Miscellaneous chemical products excluding heading 28.44. Environment 
Protection 
MINISTRY RESPONSIBLE 
FOR 
ENVIRONMENT AND ENERGY AND MINISTRY OF HEALTH Dangerous 
Chemicals 
and 
Precursor Chemicals  29.01 to 
29.42 
 Organic Chemicals.
 Environment 
Protection 
MINISTRY RESPONSIBLE 
FOR FINANCE, 
TRADE AND INVESTMENT  
 Mineral 
fuels, 
mineral 
oils and products of their 
distillations
, bituminous substances; Mineral 
waxes 2710.1010    
2710.1120 
2710.1911 
2710.1921 2710.1922  
 Petroleum oils and oils obtained from bituminous minerals, 
other than crude; preparations not elsewhere specified or 
included, containing by weight 70% or more of petroleum oils 
or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. These Include: Aviation Spirit (Avgas), Motor spirits 
(gasoline, mogas, MSP); Kerosene, type jet fuel, illuminating 
kerosene (IK) and Fuel oil (furnace oil).  
 
Socio-
Economic  
2711.1200 2711.1300 Petroleum gases and other gaseous hydrocarbons. Liquefied 
propane gas and Butanes gases. 
Alcoholic 
beverages 2203.0010 
to 
2208.9099 Beverages and spirits.  Human 
health / 
Socio-Economic 
Tobacco 2401.1000 
to 2403.9900 Tobacco and manufactures tobacco substitutes.
 
DEPARTMENT 
OF TRANSPORT  LEF
T-
HAND DRIVE 
VEHICLES Chapter 87 All vehicles of chapter 87 with the steering wheel located on 
the left hand side; excluding golf carts and any other off-road vehicles or vehicles for which permission has been granted to 
be used off road. Public safety 
 
 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. Environment 
Protection 
DEPARTMENT OF TRANSPORT  Vehicle 
and Chassis/Bodies 
 
  Spark-
ignition 
reciprocating piston engine of kind used 
for the 
propulsion of vehicles of chapter 87 
 
Compression-ignition internal 
combustio
n piston engine (diesel or 8426.1100 
to 8427.9000 Derricks; cranes, including cable cranes; mobile lifting 
frames, straddle carriers and works trucks fitted with a crane. Fork-lift trucks; other works trucks fitted with lifting or handling equipment. Public safety 
 
8429.1100 
to 
8430.6900  Self-propelled bulldozers, angledozers, graders, levelers, 
scrapers, mechanical shovels, excavators, shovel loaders, 
tamping machines and road rollers. Other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow 
blowers. 
8701.1000 
to 8705.9000 Vehicles other than railway or 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 headings 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.  WT/ACC/SPEC/SYC/6/Rev.1 
 
- 120 - 
 
  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS  REASONS  
semi diesel 
engines) of 
kind used 
for the propulsion of vehicles of chapter 
87 
  8407.3100 
to 
8407.9000 
 Reciprocating piston engines of kind used for the propulsion 
of vehicles of chapter 87. 
Of cylinder capacity not exceeding 50cc; exceeding 50cc but 
not exceeding 250cc; exceeding 250cc but not exceeding 1,000cc; exceeding 1,000cc and other engines. 
8408.2000 Compression-ignition internal combustion piston engines 
(diesel or semi-diesel engines) of a kind used for the propulsion of vehicles of chapter 87. Public safety
 
 
8408.9000 
 Other Engines diesel or semi-diesel  
Hybrid Vehicles of chapter 87. 
 
8703.9011 to 
87039049 Electric cars, and cars using alternative fuels other than fossil 
fuel. 
MINISTRY 
RESPONSIBLE FOR HOME AFFAIRS & 
COMMISSIONE
R OF POLICE  Pyrotechni
c products and Blasting 
explosives 3601.0000 
to 3604.9090 Explosives; pyrotechnic products; pyrophoric alloys; certain 
combustible preparations (excluding matches), fireworks and signal flares. National 
Security  
Sword, 
cutlasses, 
bayonets and similar arms 9307.0000 Swords, cutlasses, bayone ts, lances, simi lar arms, parts 
thereof, scabbards, and sheaths thereof and scabbards and 
sheaths therefore. 
MINISTRY RESPONSIBLE 
FOR HEALTH 
    Pharmaceu
tical and 
Veterinary 
products 3001.2000 
to 
3004.5000 Pharmaceutical products (example gland and organs, human 
blood; animal blood), and parts of medicaments. Human 
health 
3006.1000 
to 
3006.7000 Chemical contraceptive preparation based on hormones on 
other products of heading 29.37 or on spermicides. 
 Pharmaceutical Products. 
2806.1000 Hydrochloric acid.  
2807.0000 Sulphuric Acid.  
2841.6100 Potassium permanganate.  
MINISTRY RESPONSIBLE FOR INFORMATION & 
COMMUNICATI
ON TECHNOLOGY Radio 
communication equipment including 
VSAT 8525.5000 Other transmission apparatus of the following specification: 
- Walkie Talkie/Land Mobile (hand-held or fixed);  National 
Security  
8525.6000  Satellite mobile equipment -
 IRIDIUM, GLOBALSTAR, 
THURAYA, INMARSAT, etc.;  Amateur Radio;  Fixed Broadband Wireless Access, except for the following 
European standards from the 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/commercial) -
 receive only; 
VSAT (very small aperture terminal) - transmit and receive;  Police radar detector. Communication jamming equipment. 
8526.1000  Aeronautical radios (hand held and fixed);
 
Radio broadcasting (transmission) equipment (AM, FM, TV, 
etc.); Equipment for fixed services; 
Citizen Band (CB) radios. 
SEYCHELLES BUREAU OF 
STANDARDS Glass and 
glazed 
glass products for architectur
al use in 
building 7005.1000 
to 
7005.3000 Float glass and surface ground or polished glass, in sheets, 
whether or not having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked. Public safety
 
7016.9000 Other articles of pressed/moulded glass whether or not wired, 
kind used for building or construction purposes. 
MINISTRY RESPONSIBLE FOR ENVIRONMENT 
AND ENERGY & 
SEYCHELLES PVC 
Insulated wires and Cables for 
fixed 
wiring 8544.1100 
to 8544.2000  Winding wire of copper and of other materials.
 
 
PVC insulated cables should be in accordance to British Standard BS 6004 or IEC Standard 60227. Fire safety 
 
8544.4200 
to PVC insulated flexible cables (cords) should be in accordance 
to British Standard BS 6500 or IEC Standard 60227. WT/ACC/SPEC/SYC/6/Rev.1 
 
- 121 - 
 
  APPROVAL 
AUTHORITY GOODS HS CODE DESCRIPTION OF GOODS  REASONS  
ENERGY 
COMMISSION PVC 
Insulated 
flexible 
cord for use with appliances and 
equipment 
intended for domestic, office and 
similar 
environments 8544.6000 
MINISTRY 
RESPONSIBLE FOR LAND USE 
AND HABITAT Prefabricat
ed Building 9406.0000 
 Prefabricated buildings. 
 
 Public safety  
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 satellite); and spacecraft launch vehicles. Public safety
 
SEYCHELLES 
MARITIME 
SAFETY 
AUTHORITY Ships and 
Vessels 
 
  8901.1000 
 
 Cruise ships, excursion boats and similar vessels principally 
designed for the transport of persons; ferry boat of all kind. Public safety
 
8901.2000 Tanker.  
8901.3000 Refrigerated vessels, ot her than those of subheading 
8901.20. 
8901.9000  Other vessels for the transportation of goods and other 
vessels for the transportation of both persons and goods. 
8902.0000 Fishing Vessels.  
8903.1000 to 
8903.9200  Yachts and other vessels or pleasure or sports; 
 
 
(These include Inflatable, sailboats with or without auxiliary motor, motorboats, other than outboard motor-boats but exclude Kayak and Canoes).  
8903.9990 Other boats and vessels not elsewhere specified.  
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 122 - 
 
  Table 8:  Information on Import Licensing Procedures 
Procedures and Eligibility of 
Importers to Apply for an Import Licence   As mentioned earlier and as per Article 8(c) of the Licence Act 
2010, the application for an import licence shall be submitted to the Seychelles Licensing Authority (SLA), and if all necessary documents are submitted to the Authority, a decision is normally taken within seven days of the date at which the application has been lodged. 
 In practice, an import licenc e cannot be granted automatically 
on request.  However, an applicant may obtain an import licence after 
goods are shipped from abroad.  The SL A can refuse to issue a licence if 
the applicant does not meet the ordinary requirements such as existence of safe and adequate premises, or Certificate of Occupancy of the Planning Authority.  In any case, th e SLA shall inform the applicant that 
it has refused to grant an import li cence, giving the reasons for that 
refusal.  However, the applicant ha s the right to challenge the SLA's 
decision before the Minister of Finance within 15 days from the date that decision has been made. 
Documentation for Application for an Import Licence and Conditions of Licensing   In general, an applicant for an  import licence must fill an 
application form and the latter must include 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 signature of the responsible officer of the applicant. 
 In principle, all import  licences are valid for a period of five year 
years from the date of issue unless ea rlier revoked by the SLA, and are 
not transferable between importers.  In addition to a processing fee of 
SR 50, the business activity licence fee is of SR 1,200 per activity for five years. 
 As mentioned earlier, apart fro m import licence, an importer, 
whether an individual or professional trader, must comply with other 
procedural requirements imposed under the Trades Tax Regulations; and Technical Standards and Sanitary and Phytosanitary measures for imported goods.  Also note that there is no foreign exchange control in Seychelles and consequently import licence is not a precondition for having access to foreign exchange.  No deposit or advance payment is associated with the issuance of import licence. 
 
 
  
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 123 - 
 
  Table 9:  List of TBT-Relevant Le gislation and Regulatory Agencies 
Agencies Legislation Scope of Technical Regulations (TR) 
Department of 
Environment Environment Protection Act +
TR Environnemental management, noise pollution, Effluent 
discharge, plastic bags, waste management, etc. 
Seychelles Bureau 
of Standards SBS Act + TR 
Weights and Measure Act + TR Export of Fishery Act + TR Concrete blocks, Refillable Gas Cylinders, Toilet Soap, 
UHT Milk, Glass doors and windows, weighing instruments Canned, fresh and frozen fish, Sanitation of establishment and fishing vessels 
Ministry of Health   Public Health Act + TR 
Food Act + TR Pharmaceutical Act + TR Pesticide Control Act + TR  Potable Drinking Water, Sewage effluent, Foodstuff, 
Food contaminants, Food Labelling, Low acid canned food, pesticides and ch emicals, Medicines and 
pharmaceutical products, ve terinary drug products, 
Public health diseases , To bacco and Tobacco products, 
etc. 
Ministry of Finance, Trade and Investment  Customs Management Act 
+ TR Consumer Protection Act + TR  Prohibited and restricted goods  
Department of 
Transport Land Transport Act + TR Vehicles, Chas sis and bodies, Internal combustion 
engines  Motor vehicles emissions,  Vehicles roadworthiness 
testing 
Department of Natural Resources   Plant Protection Act + TR 
Animal (Diseases & Import) Act + TR Flowers and plants, Wood and wood products, fruits and 
vegetables, Meat, poultry, etc.  
Department of Information Technology  Telecommunication Act  
Trade Tax Act (Prohibited and restricted goods) Regulations Radio communication equipment including VSAT  
Department of 
Internal Affairs (Commissioner of Police)  Trade Tax Act (Prohibited 
and restricted goods) Regulations Pyrotechnics products, Firearms, Blasting explosives, 
swords, bayonets and similar products  
Seychelles Civil Aviation Authority  Trade Tax Act (Prohibited 
and restricted goods) Regulations Aeroplanes, Air balloons, gliders, helicopters, etc. 
Ministry of Land 
Use and Habitat  Town and Country 
Planning Act Prefabricated houses, Building Construction and building 
products  
Seychelles Maritimes Safety Authority  Trade Tax Act (Prohibited 
and restricted goods) Regulations Ships and Vessels  
Seychelles Energy 
Commission Energy Commission Act, 
Energy Act  Energy Efficiency, Electrical Goods, Electrical 
transmission an d distribution 
Fair Trading 
Commission Fair Trading Act + TR, 
Consumer Protection Act  Fair trading practices and consumer protection 
 
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 124 - 
 
   
Table 10: VAT Exemptions (in Accordance with "Value Added Tax (Amendment of 
Schedules) Regulations 2014") 
HS CODE TARIFF DESCRIPTION 
020110 00 Fresh or chilled carcasses and half carcasses of bovine animals 
020120 00 Other fresh cuts with bone in of bovine animals, fresh or chilled 
020130 00 Boneless fresh or chilled meat of bovine animals 
020210 00 Frozen carcasses and half carcasses of bovine animals 
020220 00 Other cuts with bone in of bovine animals frozen 
020230 00 Boneless frozen meat of bovine animals 
020311 00 Fresh or chilled carcasses and half carcasses of swine 
020312 00 Fresh or chilled hams, shoulders and cuts thereof, with bone in 
020319 00 Other fresh or chilled meat of swine 
020321 00 Frozen carcasses and half carcasses of swine 
020322 00 Frozen hams, shoulders and cuts thereof of swine, with bone in 
020329 00 Other frozen meat of swine 
020410 00 Carcasses and half carcasses of lamb, fresh or chilled 
020421 00 Carcasses and half carcasses of sheep fresh or chilled 
020422 00 Other cuts with bone in of sheep meat fresh or chilled 
020423 00 Boneless fresh or chilled meat of sheep 
020430 00 Carcasses and half carcasses of lamb, frozen 
020441 00 Carcasses and half carcasses of sheep frozen 
020442 00 Other cuts with bone in of sheep meat frozen 
020443 00 Boneless meat of sheep, Frozen 
020450 00 Meat of goats 
020500 00 Meat of horses, asses, mules or hinnies, fresh, chilled, or frozen 
020610 00 Edible offal of bovine animals, fresh or chilled 
020621 00 Tongues of bovine animals, frozen 
020622 00 Livers of bovine animals, frozen 
020629 00 Other edible offal  frozen of bovine animals n.e.s 
020630 00 Edible offal of swine, fresh or chilled 
020641 00 Frozen Livers of swine 
020649 00 Other edible offal of swine, frozen 
020680 00 Other edible offal of bovine animals fresh or chilled 
020690 00 Other edible offals of bovine animals frozen n.e.s 
020711 00 Poultry not cut in pieces, fresh or chilled 
020712 00 Poultry not cut in pieces, frozen 
020713 00 Poultry cuts and offal (including livers), fresh or chilled 
020714 00 Poultry cuts and offal (including livers), frozen 
020724 00 Turkey not cut in pieces, fresh or chilled 
020725 00 Turkey not cut in pieces, frozen 
020726 00 Turkey cuts and offal, fresh or chilled 
020727 00 Turkey cuts and offal, frozen 
020732 00 Ducks, geese, or guinea fowls not cut in pieces, fresh or chilled 
020733 00 Ducks, geese, or guinea fowls not cut in pieces, frozen 
020734 00 Fatty livers of ducks, geese or guinea fowls fresh or chilled 
020735 00 Other edible offal of ducks, geese or guinea fowls, fresh or chilled. n.e.s 
020736 10 Mechanically de-boned poultry meat 
020736 90 Other edible offal of ducks geese or guinea fowls frozen n.e.s 
020810 00 Meat or edible meat offal of rabbits or hares fresh, chilled or frozen 
020830 00 Meat or edible meat offal of primates fresh chilled or frozen 
020840 00 Meat & edible meat offal of whales/dolphins & porpoises, of manatees & dugongs 
020850 00 Meat & edible meat offal of reptiles (incl. snakes & turtles) fresh chilled or frozen 
020890 00 Other meat and edible meat offal, fresh, chilled or frozen 
020900 00 Pig fat, free of lean meat, & poultry fat, not rendered or otherwise extracted 
021011 00 Hams, shoulders and cuts thereof of swine with bone in, salted/brine/dried or smoked 
021012 00 Swine bellies (streaky) and cuts thereof 
021019 00 Other meat & edible meat offal of swine salted, in brine, dried or smoked 
021020 00 Meat & edible meat offal of bovine animals salted, in brine, dried or smoked 
021091 00 Other, including edible flours & meals of meat & meat offal of primates 
021092 00 Other, incl. edible flour & meals of meat & meat offal of whales/dolphins/porpoises 
021093 00 Edible flours & meals of meat & meat offal of reptiles (incl. snakes and turtles) 
021099 00 Other meat, including edible flours & meals of meat & meat offal 
030211 00 Fresh/chilled Trout (oncorhynchus mykisslmo trutta, oncorhynchus clarki, WT/ACC/SPEC/SYC/6/Rev.1 
 
- 125 - 
 
  HS CODE TARIFF DESCRIPTION 
030212 00 Pacificsalmon,(Oncorhynchusnerka,gorbuscha,keta,tschawytscha,kisutch,masou,rhodurus etc │ 
030219 00 Other fresh/chilled salmonidae excluding livers & roes 
030221 00 Halibut(Reinhardtius hippoglossoides,hippoglossus hippoglossus,hippoglossus stenolepis 
030222 00 Plaice (Pleuronectes platessa) fresh or chilled excl. livers & roes 
030223 00 Fresh or chilled sole (Solea spp.) excl. livers & roes 
030229 00 Other flat fish, fresh or chilled excl. livers & roes 
030231 00 Albacore or long finned tunas (Thunnus alalunga)excl.livers & roes fresh or chilled 
030232 00 Yellowfin tunas (Thunnus albacares) excl. livers & roes fresh or chilled 
030233 00 Skipjack or striped bellied bonito excl. livers & roes fresh or chilled 
030234 00 Bigeye tunas excl. livers & roes fresh or chilled (Thunnus obesus) 
030235 00 Bluefin tunas (Thunnus thynnus) excl. livers & roes fresh or chilled 
030236 00 Southern bluefin tunas (Thunnus maccoyii)excl. livers & roes fresh or chilled 
030239 00 Other tunas excl. livers & roes fresh or chilled 
030240 00 Herrings,(Clupea harengus,Clupea pallasii) excluding livers and roes fresh or chilled 
030250 00 Cod,(cadus morhua,Gadus ogac,Gadus macrocephalus),excl.livers & roes fresh or chilled 
030261 00 Sardines,(Sardina pilchardus etc)brisling or sprats,excl.livers,roes fresh or chilled 
030262 00 Haddock (Melanogrammus aeglefinus) excl. livers & roes fresh or chilled 
030263 00 Coalfish ( Pollachius Virens) excl. livers & roes fresh or chilled 
030264 00 Mackerel(Scomberscombrus,australasicus,ja ponicus) fresh or chilled excl.livers & roes 
030265 00 Dogfish and other sharks excl. livers & roes fresh or chilled 
030266 00 Eels (Anguilla spp.) excl .livers & roes fresh or chilled 
030267 00 Swordfish (Xiphias gladius) excl.livers & roes fresh or chilled  
030268 00 Toothfish ( Dissostichus spp) excl.livers & roes fresh or chilled  
030269 00 Other excl.livers n.e.s fresh or chilled 
030270 00 Fish livers and roes fresh or chilled 
030311 00 Frozen pacific sockeye salmon (red), (Oncorhynchus nerka)  excl. livers & roes 
030319 00 Other frozen pacific salmon excluding livers & roes 
030321 00 Trout, frozen excl.livers & roes( salmo trutta,onchorhyncusmykiss,clarki etc) 
030322 00 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) frozen excl livers & roes 
030329 00 Other salmonidae frozen ecluding livers & roes 
030331 00 Halibut, frozen (Reinhardtius hippoglossoides) excl.livers & roes 
030332 00 Plaice (Pleuronectes platessa) frozen excl.livers & roes 
030333 00 Sole (Solea spp.) frozen excl. livers & roes 
030339 00 Other frozen flat fish excl.livers & roes 
030341 00 Albacore or longfinned tunas (Thunnus alalunga)frozen excl. livers & roes 
030342 00 Yellowfin tunas (Thunnus albacares) frozen excl. livers & roes 
030343 00 Skipjack or striped bellied bonito frozen excl. livers & roes 
030344 00 Bigeye tunas (Thunnus obesus) 
030345 00 Bluefin tunas (Thunnus thynnus) frozen excl. livers & roes 
030346 00 Southern bluefin tunas (Thunnus maccoyii) frozen excl. livers & roes 
030349 00 Other frozen tunas 
030351 00 Herrings, (Clupea harengus, clupea pallasii) frozen excluding livers and roes 
030352 00 Cod, (Gadus morhua, Gadus ogac, Gadus macrocephalus) frozen excluding livers and roes 
030361 00 Swordfish (Xiphias gladius) frozen, excl. Livers & roes  
030362 00 Toothfish ( Dissostichus spp) frozen, excl. Livers & roes  
030371 00 Sardines, sardinella,brisling or spratsfrozen excl. livers & roes 
030372 00 Haddock (Melanogrammus aeglefinus) frozen excl. livers & roes 
030373 00 Coalfish (Pollachius Virens)frozen excl. livers & roes 
030374 00 Mackerel(Scomberscombrus,Scomber australasicus,Scomberjaponicus)frozen excl.livers& roes 
030375 00 Dogfish and other sharks frozen excl. livers & roes 
030376 00 Eels (Anguilla spp.)frozen excl. livers & roes 
030377 00 Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)frozen excl. livers & roes 
030378 00 Hake (Merluccius spp.; Urophycis spp.)frozen excl livers & roes 
030379 00 Other frozen fish excluding livers and roes n.e.s 
030380 00 Frozen livers and roes 
030411 00 Fresh or chilled Swordfish (Xiphias gladius) fillets and other fish meat(whether or not minced) 
030412 00 Fresh or chilled Toothfish (Dissostichus spp) fillets and other fish meat(whether or not minced) 
030419 00 Other fish fillets or meat whether or not minced fresh chilled or frozen n.e.s 
030421 00 Frozen Swordfish (Xiphias gladius) fillets  
030422 00 Frozen Toothfish (Dissostichus spp) fillets  
030429 00 Other frozen fish fillet  
030491 00 other Swordfish (Xiphias gladius) fillets  
030492 00 other Toothfish (Dissostichus spp) fillets  
030499 00 Other fish fillet  
030510 00 Flours meals and pellets of fish, fit for human consumption WT/ACC/SPEC/SYC/6/Rev.1 
 
- 126 - 
 
  HS CODE TARIFF DESCRIPTION 
030520 00 Livers and roes of fish, dried, smoked, salted or in brine 
030530 00 Fish fillets, dried, salted or in brine, but not smoked 
030541 00 Pacific salmon,atlantic salmon & danube salmon smoked including fillets 
030542 00 Herrings (Clupeaharengus, clupea pallasii) smoked including fillets 
030549 00 Other smoked fish, including fillet n.e.s 
030551 00 Cod (Gadus morhua, Gadus ogac, gadus macrocephalus) dried/salted but not smoked 
030559 00 Other dried or salted fish but not smoked 
030561 00 Herrings (Clupea harengus, clupea pallasii) salted not dried or smoked & in brine 
030562 00 Cod (Gadus morhua/Gadus ogac/gadus macr oce phalus)salted not dried/smoked & in brine 
030563 00 Anchovies (Engraulis spp.) salted not dried or smoked & in brine 
030569 00 Other salted fish not dried or smoked & other fish in brine n.e.s 
040210 00 Sweetconcentrated milk & cream in powder,granules,solid form a fat content upto 1.5%wght 
040221 00 Milk & cream not sweetened, in powder or other solid forms of a fat cont. >1.5% by weight 
040229 10 Full cream powder 
040229 90 Other milk and cream n.e.s 
040291 10 Baby milk formulae, in any form not containing added sugar or sweetening matter 
04070010 Birds Eggs in shell for hatching 
070110 00 Potato seed fresh or chilled 
070190 00 Other potatoes, fresh or chilled 
070200 00 Tomatoes, fresh or chilled. 
070310 00 Onions and shallots fresh or chilled 
070320 00 Garlic fresh or chilled 
070390 00 Leeks and other alliaceous vegetables fresh or chilled 
070410 10 Cauliflower fresh or chilled 
070410 20 headed Broccoli fresh or chilled 
070420 00 Brussel sprouts fresh or chilled 
07049010 Chinese cabbages fresh or chilled  
070490 90 Other cabbages fresh or chilled 
070511 00 Cabbage Lettuce (head lettuce) fresh or chilled 
070519 00 Other lettuce fresh or chilled 
070521 00 Witloof chicory (Cichorium intybus var. foliosum) fresh or chilled 
070529 00 Other chicory fresh or chilled 
070610 10 Carrots fresh or chilled 
070610 20 Turnips fresh or chilled 
070690 10 Beetroot fresh or chilled 
070690 20 Salsify 
070690 90 Other similar edible roots fresh or chilled 
070700 00 Fresh or chilled cucumbers and gherkins 
070810 00 Peas (pisum sativum) shelled or unshelled, fresh or chilled 
070820 00 Beans (Vigna spp., phaseolus spp.) shelled or unshelled, fresh or chilled 
070890 00 Other leguminous vegetables shelled or unshelled, fresh or chilled 
070920 00 Asparagus fresh or chilled 
070930 00 Aubergines (egg  plants) fresh or chilled 
070940 00 Celery other than celeriac fresh or chilled 
070951 00 Mushrooms of the genus Agaricus fresh or chilled 
070959 00 Other vegetables fresh or chilled n.e.s 
070960 10 Fruits of the genus capsicum 
070960 20 Long red/green chilli 
070960 30 Medium white chilli 
070960 90 Other fruits of the genus capsicum or of the genus pimento 
070970 00 Spinach, New Zealand spinach and orache spinach (garden spinach) 
070990 10 Chouchoutte 
070990 90 Other spinach 
071340 00 Dried lentils shelled, whether or not skinned or split 
071410 00 Manioc (cassava) fresh, chilled, frozen or dried whether or not sliced 
071420 00 Sweet potatoes fresh, chilled, frozen or dried whether or not sliced 
071490 10 Cocoyam fresh, chilled, frozen or dried whether or not sliced 
071490 20 Yam fresh,chilled , frozen or dried whether or not sliced or in the form of pellets; sago pith 
071490 90 Other similar roots & tubers fresh/chilled/ frozen/dried whether or not sliced or pellet 
080300 10 Fresh Bananas including plantains 
080300 20 Dried bananas including plantains 
080410 10 Fresh dates 
080410 20 Dried dates 
080420 10 Fresh figs 
080420 20 Dried figs WT/ACC/SPEC/SYC/6/Rev.1 
 
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  HS CODE TARIFF DESCRIPTION 
080430 00 Pineapples fresh or dried 
080440 00 Avocados fresh or dried 
080450 10 Mangoes fresh or dried 
080450 90 Other similar fresh or dried fruits n.e.s 
080510 00 Oranges fresh or dried 
080520 00 Mandarins incl tangerines/satsumas,wi lkins clementines & similar fruits fresh/dried 
080540 00 Grapefruit fresh or dried 
080550 00 Lemons and Limes, fresh or dried 
080590 00 Other citrus fruit, fresh or dried 
080610 00 Grapes, fresh 
080620 00 Grapes, dried 
080711 00 Watermelons fresh 
080719 10 Cantaloupe fresh 
080719 90 Other melons fresh 
080720 00 Pawpaws (papayas) fresh 
080810 00 Apples fresh 
080820 00 Pears and quinces fresh 
080910 00 Apricots fresh 
080920 00 Cherries fresh 
080930 00 Peaches, including nectarines fresh 
080940 00 Plums and sloes fresh 
081010 00 Strawberries, fresh 
081020 00 Raspberries, blackberries, mulberries, and loganberries fresh 
081040 00 Cranberries, bilberries, and other fruits of the genus Vaccinium fresh 
081050 00 Kiwi fruit fresh 
081060 00 Durians, fresh 
081090 10 Starfruit, fresh 
081090 90 Other fruit, fresh, n.e.s 
100610 00 Rice in the husk (paddy or rough) 
100620 00 Husked (brown) rice 
100630 10 Long grain rice, semi/wholly milled, whether or not polished or glazed 
100630 20 Basmati rice, semi/wholly milled whether or not polished or glazed 
100630 90 Other rice semi/wholly milled, whether or not polished or glazed 
100640 00 Broken rice 
110100 11 High protein flour 
110100 19 Other flour 
110100 90 Improved or enriched wheat or meslin flour (e.g. self-raising flour) 
150910 00 Virgin olive oil refined or not but not chemically modified 
150990 00 Other olive oil and its fractions refined or not but not chemically modified 
151211 00 Crude oil from sunflower-seed or safflower oil & their fractions thereof 
151219 00 Other sunflower-seed or safflower oil and their fractions thereof. 
151710 00 Margarine, excluding liquid margarine 
160210 10 Homogenised preparations specifically prepared for infants 
170111 00 Cane sugar not containing added flavouring in solid form 
170112 00 Beet sugar nt containing added flavouring or colouring matter in solid form 
170191 10 Icing, castor or other confectioners sugar cont.added flavouring or colouring matter 
170191 90 Other sugar containing added flavouring or colouring matter in solid form 
170199 00 Other cane or beet sugar cont.or nt cont. added flavour/colouring in solid form n.e.s. 
190110 00 Preparations for infant use, put up for retail sale 
200510 10 Homogenised preparation not frozen, specifically for infants 
200912 10 Orange Juice not frozen, especially for infants of brix value not exceeding 20 
200921 10 Grapefruit juice of a brix  value < 20 especially for infants 
200931 10 Juice of any other single citrus fruit of brix value<20 especially for infants 
200941 10 Pineapple juice of a brix value < 20 especially for infants  
200950 10 Tomato juice especially for infants 
200961 10 Grape juice (incl. grape must) of a brix value < 20 especially for infants  
200971 10 Apple juice of a brix value < 20 especially for infants  
200980 10 Juice of other single fruit or vegetable especially for infants  
200990 10 Mixtures of juices especially for infants  
210410 10 Homogenised composite food preparations, for infant use 
230800 00 Veg.materials & waste/Veg residues & by-pro  whether pellet form used in animal feeding 
230990 11 Poultry feeds, prepared 
230990 12 Dairy cattle feed, prepared 
230990 13 Other cattle feed, prepared 
230990 14 Swine feed, prepared WT/ACC/SPEC/SYC/6/Rev.1 
 
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  HS CODE TARIFF DESCRIPTION 
230990 15 Other livestock feed, prepared 
250100 00 Salt & pure sodium chloride,in aqueous solut.or cont.added anticaking,free flowingagents 
271011 10 Aviation spirit (Avgas) 
271011 20 Motor Spirit (gasoline , Mogas , MSP ) 
271019 11 Kerosene, type jet fuel 
271019 12 Illuminating kerosene (IK) 
271019 21 Gas oil (Diesel oil) 
271019 22 Fuel oils (furnace oil) 
271119 00 Other Liquefied gases 
291411 00 Acetone without other oxygen function 
291412 00 Butanone (methyl ethyl ketone) without other oxygen function 
291413 00 4--Methylpenthan-2-one (methyl isobutyl ketone) 
291421 00 Camphor without other oxygen function 
291422 00 Cyclohexanone and methylcyclohex anones without other oxygen function 
291423 00 Ionones and methylionones without other oxygen function 
291429 00 Other cyclanic, cyclenic or cycloterpenic ketones without other oxygen function 
291431 00 Phenylavetone (phenylprpan-2-one) 
291439 00 Other aromatic ketones without other oxygen function 
291440 00 Ketone-alcohols and ketone- aldehydes 
291450 00 Ketone phenols and Ketones with other oxygen function 
291461 00 Anthraquinone 
291469 00 Other quinines 
291470 00 Halogenated, sulphonated, nitrated or nitrosated derivatives 
293621 00 Vitamins A and their derivatives 
293622 00 Vitamin B1 and its derivatives 
293623 00 Vitamin B2 and its derivatives 
293624 00 D-or DL-Pantothenic acid (Vitamins B3, B5) and its derivatives 
293625 00 Vitamin B6 and its derivatives 
293626 00 Vitamin B12 and its derivatives 
293627 00 Vitamin C and its derivatives 
293628 00 Vitamin E and its derivatives 
293629 00 Other vitamins and their derivatives  
293690 00 Other, including natural concentrates 
293711 00 Somatotropin, its derivatives and structural analogues 
293712 00 Insulin and its salts 
293719 00 Other polypeptide hormones, protein hormones & glycoprotein hormones 
293721 00 Cortisone/hydrocortisone/prednisone and prednisolone 
293722 00 Halogenated derivatives of corticosteriodal hormones 
293723 00 Oestrogens and progestogens 
293729 00 Other steroidal hormones, their derivatives and structural analogues 
293731 00 Epinephrine 
293739 00 Other catecholamine hormones, their derivatives & structural analogues 
293740 00 Amino acid derivatives 
293750 00 Prostaglandins, thromboxanes and leukotri enes, their derivatives and structural analogue 
293790 00 Other hormones,natural or reproduced by synthesis derivatives & it structural analogues 
294110 10 Amoxillin and its salts 
294110 20 Ampicillin (INN), metampicillin (INN), Pivampicillin (INN) and their salts 
294110 90 other penicillins and their derivatives;salts thereof 
294120 10 Dihydrostreptomycin, its salts, esters and hydrates 
294120 90 Other streptomycins and their derivatives;salts thereof 
294130 00 Tetracyclines and their derivatives; salts thereof 
294140 00 Chloraphenicol and its derivatives; salts thereof 
294150 00 Erythromycin and its derivatives; salts thereof 
294190 00 Other antibiotics 
300120 00 Extracts of glands or other organs or of their secretions 
300190 00 Other human or animal substances prepared for therapeutic, prophylatic uses n.e.s. 
300210 00 Antisera & other blood fractions & modified immunological products 
300220 00 Vaccines for human medicine 
300230 00 Vaccines for veterinary medicine 
300290 00 Other modified immunological prod.vaccine, toxin,cultures of micro-organism & sim.prod. 
300310 00 medicaments cont.penicillins/derivatives thereof with a penicillanic acid structure 
300320 00 Medicaments containing other antibiotics 
300331 00 Medicaments containing insulin 
300339 00 Medicaments cont.other hormones or other products of hd.29.37 but nt cont antibiotics 
300340 00 Medicaments cont.alkaloids & derivatives but nt cont.hormones of hd.29.37 or antibiotics WT/ACC/SPEC/SYC/6/Rev.1 
 
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  HS CODE TARIFF DESCRIPTION 
300390 00 Other medicaments consisting of two or more constituents which have been mixed together 
300410 00 Medicament cont.penicillin,with penicillanic acid struct.& derivative,for retail sale 
300420 00 Medicaments containing other antibiotics put up for retail sale 
300431 00 Medicaments containing insulin for retail sale 
300432 00 Medicament cont.adrenal corticosteroid hormone,derivat.& struct.analogue for retail sale 
300439 00 Medicaments cont.hormones & products of hd.29.37 but nt antibiotic for retail sale 
300440 00 Medicam.cont.alkaloid,derivat.but nt cont .hormone,prod of hd.29.37,antibiotic for r/sale 
300450 00 Other medicaments cont.vitamins or other prod.of heading No.29.36 for retail sale 
300490 00 Other Medicaments  
300510 10 Medicated plaster 
300510 90 Other adhesive dressings & other articles having an adhesive layer 
300590 00 Other wadding,gauze,bandage,dressing mat. cont.pharmaceutical subst.for r/sale 
300610 00 Sterile surgical catgut,similar suture mat.& tissue adhesive for surg. wound closure 
300620 00 Blood grouping reagents 
300630 00 Opacifying preparation for x-ray exam; diagnostic reagents designed to admin. Patient 
300640 00 Dental cements and other fillings; bone reconstruction cements 
300650 00 First  aid boxes and kits 
300660 00 Chemical contraceptive preparations based on hormones/on products hd.29.37/spermicide 
300670 00 Gel prep.design for use in human,veterinary medic.as lubricant for surgical operat/exam 
300691 00 Appliances identifiable for ostomy use  
300692 00 Waste pharmaceuticals 
380891 20 Insecticides in other packaging  
380892 20 Fungicides in other packaging  
380893 20 Herbicides,anti-sprouting product and pl ant -growth regulators  in other packaging  
380894 00 Disinfectants  
380899 19 Rodenticides in other packaging  
380899 29 Other similar products in other packaging 
382200 00 Diagonostic laboratory reagent on backed prep.diagnostic other than those hd 30.02/30.03 
4421.9010 Coffins  
481830 00 Tablecloths and serviettes 
481840 10 Sanitary towels, tampons and similar articles 
481840 90 Napkins and napkin liners for babies and similar sanitary articles (eg breast pad, pampers) 
481890 20 Napkins and similar articles (except napkin liners) not covered under HS code 4818.4010 
490110 00 Brochures/leaflets & similar printed matter in single sheets, whether or not folded 
490191 00 Dictionaries and encyclopaedias, and serial installments thereof 
490199 00 Other printed books and similar printed matter 
490300 00 Children's picture, drawing or colouring books 
490400 10 Music, printed or in manuscript, bound 
490400 90 Other Music, printed or in manuscript, whether or not illustrated 
490510 00 Printed globes 
490591 00 Hydrographic or similar charts, in book form, including atlases 
490599 10 Printed maps 
490599 90 Other Wall maps, topographical plans, printed 
490600 00 Plans & drawings for architectural/engineer ing etc being originals drawn by hand 
490700 10 Postage, revenue and similar stamps of current or new issue in the country in which they have a 
recognised face value 
490700 20 Banknotes 
490700 30 Cheque books and cheques 
490700 90 Other Stock, share or bond certificates and similar documents of title 
490810 00 Transfers (decalcomanias), vitrifiable 
490890 00 Other transfers 
490900 10 Printed or illustrated postcards 
490900 20 Printed cards bearing messages, whether or not illustrated, with/out envelopes/trims 
490900 90 Other bearing greeting/announcement whether illustrated with/out envelope/trimmings 
491000 00 Calendars of any kind, printed, including calendar blocks. 
491110 10 Solicited advertising materials for the tourism industry 
491110 90 Other trade advertising material,commercial catalogues and the like 
491191 00 Pictures, designs and photographs 
491199 10 Examination papers 
491199 90 Other printed matter 
711890 00 Other coins 
853929 10 Energy Savings electric bulbs 
9018.1100 Electro-cardiographs  
9018.1200 Ultrasonic scanning apparatus  
9018.1300 Magnetic resonance imaging apparatus  WT/ACC/SPEC/SYC/6/Rev.1 
 
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  HS CODE TARIFF DESCRIPTION 
9018.1400 Scintigraphic apparatus  
9018.1900 Other electro-diagnostic apparatus  
9018.2000 Ultra Violet or infra red ray apparatus  
9018.3100 Syringes , with or without needles  
9018.3200 Tubular metal needles and needles for sutures  
9018.3900 Other syringes, needles, catheters, cannulae and the like  
9018.4100 Dental drill engines , whether or not combined on single base with other dental equipment  
9018.4900 Other instruments and appliances used in dental sciences  
9018.5000 Other ophthalmic instruments and appliances  
9018.9000 Other instruments and appliances used in medical /surgical/ dental/ veterinary science  
9006.3000 Cameras specially designed for underwater use, for aerial survey or for medical or surgical 
examination of internal organs ; comparison ca meras for forensic or criminology purposes  
9019.1000 Mechano-therapy appliances ; massage apparatu s ; psychological aptitude – testing apparatus   
9019.2000 Ozone therapy , oxygen therapy , aerosol therapy, artificial respiration or other therapeutic 
respiration apparatus  
9022.1200 Computed tomography apparatus  
9022.1300 Other, for dental uses  
9022.1400 Other, for medical , surgical or veterinary uses  
9022.1900 Apparatus base on the use of X rays for other uses  
9022.2100 For medical , surgical , dental or veterinary uses  
9022.3000 X ray tubes  
9022.9000 Other , Including parts and accessories  
9027.8000 Other instruments and  apparatus  
920110 00 Upright pianos 
920120 00 Grand pianos 
920190 00 Other keyboard stringed instruments and harpsischords 
920210 00 String musical instruments played with a bow 
920290 00 Other string musical instruments 
920510 00 Brass-wind instruments 
920590 00 Other wind musical instruments 
920600 00 Percussion musical instruments (eg. drums, xylophones, cymbals, castanets, maracas 
920710 00 Keyboard instruments, other than accordions 
920790 00 Other musical instruments,sound of which is produced or must be amplified electrically 
920810 00 Musical boxes 
920890 00 Fairground/mechanical street organ & musical in struments not falling in any heading of chapter 92 
920930 00 Musical instrument strings 
920991 00 Parts and accessories for pianos 
920992 00 Parts and accessories for the musical instruments of heading 92.02 
920994 00 Parts and accessories for the musical instruments of heading 92.07 
920999 00 Other parts and accessories for musical instruments 
9402.1010 Dentists' chairs and parts thereof  
990300 00 Gds re-imported after exportation for repair/alteration/renovation 
990400 00 Personal and household effects that have been in the importers' possession more than 12 mths 
990500 00 Ship stores in transit 
990600 00 Short-shipped goods. 
990700 00 Human remains 
990800 00 Groupage containers only 
 
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 131 - 
 
  Table 11: Trades Tax Regulations 1997 (as notified in: WT/ACC/SYC/9/add.1) 
List of Effective and Repealed Regulations 2 
(as of April 2014) 
 
1.  REGULATIONS STILL IN FORCE: 
 PART II - ADMINISTRATION 
 Appointment of persons an d conferment of powers 
 Officer to observe secrecy 
 Offences in relation to officers 
 Comptroller may hold inquiry 
 Provision of accommodation for officers 
 Working days and hours 
 Seal 
 Use of Seal 
 Stamp 
 Appointment of boarding stations 
 Reasonable cause for seizure a bar to action against officer 
 Entry and Search 
 Officers may board ships and aircraft 
 Power to examine all goods 
 Power to board, search and secure 
 Power to stay on board 
 Power to secure all parts of ship or aircraft 
 Power to fasten down, seal, etc. 
 Seals not to be broken 
 Patrol of coasts, etc. 
 Officer may haul vessel on to coast, etc. 
 Power to question passengers 
 Detention and search of suspected persons 
 Power to stop and search vehicles 
 Power to arrest 
 Detention of arrested person 
 Impounding of documents 
 Comptroller may require further proof of proper entry 
 Translation of foreign documents 
 Taxation samples 
 Landed cost of damaged goods 
 PART III - TRADES TAX ON SERVICES AND LOCALLY 
 MANUFACTURED GOODS 
 Description of goods and services 
 Rates 
 Tax on services payable by person providing services 
 Registration and returns 
 Date tax due and payable. 
 Penalty and additional tax 
 Assessment 
 Amendment of assessments 
 Objections 
 Decision of Commissioner 
 Application for appeal 
 Reference to Courts 
 Grounds of objection and burden of proof 
 Reduced assessments 
 Order of Court 
 Appeal to Court of Appeal 
 Failure to observe time limits 
 Pending appeal not to delay payment of tax 
 Extension of time for payment of tax 
 Persons leaving Seychelles 
 Tax a debt due to the Government 
 Recovery of tax 
 Substituted service 
 Deceased Taxpayer 
 Trustees to notify Commis sioner upon appointment 
 Commissioner may collect tax from person owing money to taxpayer 
                                               
2 List subject to changes, given the expected adoption of legislation, which will repeal existing 
regulations. WT/ACC/SPEC/SYC/6/Rev.1 
 
- 132 - 
 
   Refund of overpayment and allowance of credit 
 Public Officer of company 
 Banker as agent of absent account holder 
 Recovery of tax paid on behalf of another person 
 Contribution from joint taxpayers 
 Contracts to evade tax void 
 Accounts and Records 
 Commissioner may require information and evidence 
 Release or waiver of tax by Minister 
 Offences relating to returns, etc. 
 Failure to comply with Commissioner's requests, etc. 
 Court order to comply with the Regulations 
 Additional tax 
 Obstructing officers 
 Penalties not to relieve from tax 
 PART V - TRADES TAX ON IMPORTED GOODS 
 Description of goods imported into Seychelles, Schedules 3 and 4 
 Rates 
 Documents and assessment of tax on imported goods 
 Goods partially composed of taxable goods 
 Applicable rate of tax 
 Derelict goods taxable 
 Payment of tax on manifested goods 
 Taxable goods imported by post 
 Value of goods sold 
 Taxes recovered as de bt to Government 
 Taxation control 
 Minimum size of vessels 
 Control of goods in port limits, etc. 
 Goods under taxation control 
 Rights of examination and costs 
 Non-liability for damages 
 Control of goods posted 
 Liability of persons entrusted with possession, etc. of taxable goods 
 Entry 
 Making of entries 
 Passing of entries 
 Power to take security 
 Type of security 
 General bonds 
 Cancellation of bonds 
 Fresh security 
 Forms of security 
 Effects of security 
 Prohibited imports consigned to places outside Seychelles 
 Prohibition of imports if documents considered false 
 Ships and aircraft to enter at port or airport 
 Ships to bring to on being signalled 
 Ships and aircraft to bring to at boarding stations 
 No removal without authority 
 Unauthorised boarding 
 Cargo report 
 Manifest for other ports 
 Master of wrecked ships and aircraft to report 
 Taxable Flotsam, Jetsam etc. 
 No interference with Flotsam, Jetsam etc. 
 Tonnage of ships 
 Master's name of ship's or aircraft's register 
 Authority for unshipment 
 Authority to break bulk 
 Landing of goods 
 Entries 
 Provisional entry 
 Complete entry 
 Entry and default in entry 
 Fines for non-removal 
 Goods liable to confiscation for non-payment of fine 
 Stacking of goods 
 Repacking of goods on quays 
 Abandoned goods to be disposed of WT/ACC/SPEC/SYC/6/Rev.1 
 
- 133 - 
 
   Removal of goods to Government Warehouse 
 Delivery of goods from Government Warehouse 
 Confiscation of unclaimed goods 
 Disposal of unclaimed goods 
 Perishable goods 
 Government Warehouses 
 Rent to be charged 
 Refund or remission of rent 
 Combustible or inflammable goods 
 Government warehouses under control of Comptroller 
 Appointment of warehouses 
 Existing warehouses 
 Goods to be cleared on revocation 
 Bond by proprietor 
 Account to be taken of goods to be warehoused 
 Removal of goods to warehouse 
 Duties of proprietor 
 Opening warehouse 
 Entry of warehoused goods 
 Export of goods from warehouse 
 Period of re-warehousing 
 Procedure for re-warehousing 
 Comptroller to have access to warehouse 
 No compensation payable 
 Re-examination of goods 
 Revaluation 
 Goods may be sorted and re-packed 
 Goods not worth duty may be destroyed 
 Constructive warehousing 
 PART VI - EXPORTATION OF GOODS IMPORTED INTO SEYCHELLES FOR  
 EXPORT AND CLEARANCE OF AIRCRAFT AND SHIPS 
 Application of this part 
 Conditions of export 
 Short-shipped goods 
 Production of documents or security 
 Clearance certificate 
 Requisites for obtaining clearance 
 Goods not to be taken on board 
 Other requirements for clearance certificate 
 Departing ship or aircraft to be brought to boarding 
 Missing goods to be accounted for 
 Goods for export not to be unshipped without authority 
 PART VII - AIRCRAFT'S STORES AND FUEL AND SHIP'S STORES AND FUEL 
 Stores 
 Aircraft's and ship's stores 
 Entry of stores 
 Victualing bill for stores and fuel 
 Stores may be taken free of tax 
 Amount of stores or fu el may be restricted 
 Bond required that goods be not landed 
 Stores under seal 
 Penalty for breaking seal 
 PART VIII - DOCUMENTS, REFUNDS, REMISSIONS, SALE AND DISPOSAL 
 OF TAX FREE GOODS AND DISPUTES 
 Delivery of invoices and other documents with entry 
 Powers of Comptroller with regard to invoices etc. 
 Procedure on under-valuation of goods liable to tax 
 Refunds 
 Claims and refunds 
 Sale of Government and certain other goods 
 Circumstances in which tax is to be brought to account on goods exempted from tax, or on 
goods which tax has been remitted or refunded 
 Disputes as to amount or rate of tax 
 PART IX - DRAWBACKS 
 Drawback of trades tax in certain cases 
 Declaration as to re-exportation 
 Forfeiture on mis-description 
 PART X - TRANSHIPMENT 
 Transhipment without tax 
 PART XI - AGENTS AND THEIR CLERKS WT/ACC/SPEC/SYC/6/Rev.1 
 
- 134 - 
 
   Appointment of clerks 
 Entry of goods by unauthori sed persons not permitted 
 Authority of agent may be required 
 PART XII - FORFEITURE OF GOODS IMPORTED INTO SEYCHELLES,  
 LEGAL PROCEEDINGS IN RESPECT OF SEIZURE OF SUCH GOODS AND OFFENCES IN 
RELATION TO GOODS IMPORTED INTO SEYCHELLES 
 Forfeited goods 
 Goods include packages 
 Pest infected goods 
 No compensation claimable 
 Notice of seizure to be given 
 Disposal of seized goods 
 Bond may be given for seized goods 
 Burden of proof 
 Prosecutions to be in name of Comptroller 
 Security to abide by judgement of competent court 
 Offences in relation to ow ners of aircraft and ships 
 Collusive seizure an offence 
 Removal or destruction of taxable goods 
 Smuggling 
 Shooting at Taxation ship etc. 
 Taxation offences 
 Joint and several liability 
 Offences not specifically provided for 
 PART XIII - SETTLEMENT OF CASES BY THE COMPTROLLER AND REWARDS 
 Settlement of cases by Comptroller 
 Distribution of rewards 
 PART XIV - COMMISSIONED AIRCRAFT OR SHIP 
 Commissioned aircraft and ships to report 
 Boarding and searching of commissioned aircraft and ships 
 PART XV - EXEMPTIONS 
 Goods for use by President 
 Goods for Churches and Presbyteries 
 Re-imported goods 
 Cinematograph films, etc.  for certain purposes 
 Returnable containers 
 Materials under technical aid and assistance programmes 
 Samples for soliciting orders 
 Articles imported tax free under the Vienna Convention on Consular Relations 
 Personal effects and travel  souvenirs of tourists 
 Temporary imports 
 Deposit and refund of deposit 
 Interpretation 
 Passengers' baggage 
 Visitors baggage 
 Further concessions in case of passengers changing residence 
 Goods imported under agreem ents with the Government 
 Temporary importation of vehicles and spare parts 
 Goods exempted in the national interest and for export 
 Exemption in respect of payments received  by an insurer and other miscellaneous 
exemptions 
 Services exempted in the National interest 
 PART XVI - SCHEDULES OF CHARGES 
 Attendance at Mahe quay on request of importer 
 Attendance at warehouse at re quest of owner or occupier 
 Warehouse rent for imports 
 Administration charge for bonded warehouse 
 PART XVII - REVOCATION AND DISPUTES 
 Revocation S.I. 82 of 1994 
 Disputes 
 
2.  REPEALED: 
 Trades Tax (Amendment of Schedule 3) Regulations, 2009 
 Trades Tax Regulation 1997 - Section 76 – 80 of Part IV   
 Trades Tax Regulation 1997 – Schedule 4 and 5 
 Issue of permits - repealed with the introducti on of the Trades Tax (Imports) (Prohibited and 
Restricted Goods) Regulations, 2009 
 Prohibited Imports - repealed with the introduc tion of the Trades Tax (Imports) (Prohibited 
and Restricted Goods) Regulations, 2009 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 135 - 
 
   
Table 12: List of Reserved and Re stricted Areas of Investment  
Investment Area Status  Legal Instrument 
Accommodation ( hotel, guest house, self-catering 
establishment, Motel) of – 1 to15 rooms Reserved  Seychelles Investment Act 2010 
Yachts 1-3 / Live aboard 1- 2 boats (excluding yachts/live 
aboard of 50 feet or above) Reserved  Seychelles Investment Act 2010 
Travel Agent Reserved  Seychelles Investment Act 2010 
Tourist Guide Reserved  Seychelles Investment Act 2010 
Car Hire Operato r Reserved  Seychelles Investment Act 2010 
Boat Charter of vessels below 50 feet  Reserved  Seychelles Investment Act 2010 
Taxi Operato r Reserved  Seychelles Investment Act 2010 
Water sports (non-motorized)  Reserved   Seychelles Investment Act 2010 
Bicycle Hire Reserved  Seychelles Investment Act 2010 
Excursion and recreational  fishing Reserved  Seychelles Investment Act 2010 
Provide catering services Reserved  Seychelles Investment Act 2010 
Dive Operators on Live aboard /yachts, less than 50 ft.  Reserved  
 Seychelles Investment Act 2010 
Dive Centres on Mahe , Praslin, La Digue and Cerf 
(excluding outer island) Reserved  Seychelles Investment Act 2010 
Water sports (motorized)  Reserved  Seychelles Investment Act 2010 
Surfing school Reserved  Seychelles Investment Act 2010 
Take-away Business Reserved  Seychelles Investment Act 2010 
Ferry Reserved  Seychelles Investment Act 2010 
Ship chandle r Reserved  Seychelles Investment Act 2010 
Operator of Laundry service Reserved  Seychelles Investment Act 2010 
Driving Instructo r Reserved  Seychelles Investment Act 2010 
Dealer in Pesticides Reserved  Seychelles Investment Act 2010 
Commission Agent Reserved  Seychelles Investment Act 2010 
Car washe r Reserved  Seychelles Investment Act 2010 
Butche r Reserved  Seychelles Investment Act 2010 
Lapire Reserved  Seychelles Investment Act 2010 
Bacca Reserved  Seychelles Investment Act 2010 
Painte r Reserved  Seychelles Investment Act 2010 
Barbe r Reserved  Seychelles Investment Act 2010 
Florist Reserved  Seychelles Investment Act 2010 
Hirer of flowers/plants Reserved  Seychelles Investment Act 2010 
Dressmaker or tailo r Reserved  Seychelles Investment Act 2010 
Hirer of equipment Reserved  Seychelles Investment Act 2010 
Auctioneer and appraise r Reserved  Seychelles Investment Act 2010 
Land Surveyo r Reserved  Seychelles Investment Act 2010 
Real Estate Agent Reserved  Seychelles Investment Act 2010 
Contractor class iii Reserved  Seychelles Investment Act 2010 
Contractor class iv Reserved  Seychelles Investment Act 2010 
Draughtsman Class i Reserved  Seychelles Investment Act 2010 
Draughtsman Class ii Reserved  Seychelles Investment Act 2010 
Draughtsman Class iii Reserved  Seychelles Investment Act 2010 
Draughtsman Class iv Reserved  Seychelles Investment Act 2010 
Cleaning Contracto r Reserved  Seychelles Investment Act 2010 
Repairer of non-electrical apparatus Reserved  Seychelles Investment Act 2010 
Welde r Reserved  Seychelles Investment Act 2010 
Motor Mechanic Reserved  Seychelles Investment Act 2010 
Mason Reserved  Seychelles Investment Act 2010 
Carpente r Reserved  Seychelles Investment Act 2010 
Plumbe r Reserved  Seychelles Investment Act 2010 
Wireman Reserved  Seychelles Investment Act 2010 
Electrical Contracto r Reserved  Seychelles Investment Act 2010 
Employment Agency Reserved  Seychelles Investment Act 2010 
Labour Contracto r Reserved  Seychelles Investment Act 2010 
Secretarial Services Reserved  Seychelles Investment Act 2010 
Notary Reserved  Seychelles Investment Act 2010 
Hirer of Film Reserved  Seychelles Investment Act 2010 
Shipping Agent Reserved  Seychelles Investment Act 2010 
Clearing Agent Reserved  Seychelles Investment Act 2010 
Animal Keeping Reserved  Seychelles Investment Act 2010 
Artisanal Fishing (including demersal fishing) Reserved  Seychelles Investment Act 2010 
To fish sea cucumbe r Reserved  Seychelles Investment Act 2010 
Security services Reserved  Seychelles Investment Act 2010 
Truck Hire r Reserved  Seychelles Investment Act 2010 
Horticulturist Reserved  Seychelles Investment Act 2010 
Omnibus Operato r Reserved  Seychelles Investment Act 2010 
Fishmonge r Reserved  Seychelles Investment Act 2010 
Limousine services subject to a quota  Reserved except 
for five star hotels Seychelles Investment Act 2010 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 136 - 
 
  Investment Area Status  Legal Instrument 
Accommodation (hotel, guest house, self-catering 
establishment, motel) of 16 to 24 rooms Restricted (foreign 
equity limited to 80%) Seychelles Investment Act 2010 
Live aboard of 4 and 5 boats Restricted (foreign 
equity limited to 
49%) Seychelles Investment Act 2010 
Tour operators Restricted (foreign 
equity limited to 
49%)  
Letting Services of furnished accommodation (excluding rooming and boarding houses and cabins) 11 to 24 rooms  Restricted (foreign 
equity limited to 80%) Seychelles Investment Act 2010 
Dive Operators with 4 to 5 Live aboards /yachts. 
Excluding vessels of 50 feet and above. Restricted (foreign 
equity limited to 
49%) Seychelles Investment Act 2010 
Wholesale Restricted (foreign 
equity limited to 
49%) Seychelles Investment Act 2010 
Quantity Su rveyor Restricted (foreign 
equity limited to 49%) Seychelles Investment Act 2010 
Mechanical enginee r Restricted (foreign 
equity limited to 49%) Seychelles Investment Act 2010 
Construction Class ii Restricted (foreign 
equity limited to 
49%) Seychelles Investment Act 2010 
Maintenance and repair services of office machinery and 
equipment including computer Restricted (foreign 
equity limited to 49%) Seychelles Investment Act 2010 
Research and experimental development services on 
cultural sciences, sociology and psychology Restricted (foreign 
equity limited to 49%) Seychelles Investment Act 2010 
Maintenance and repair of vessel, excluding vessels below 
60 metres in length Restricted (foreign 
equity limited to 
49%) Seychelles Investment Act 2010 
Vessel salvage and refloating services Restricted (foreign 
equity limited to 
49%) Seychelles Investment Act 2010 
 
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 137 - 
 
  Table 13: Action Plan for the Implemen tation of the WTO Agreement on SPS 
Descriptions  Status  Benchmark  Action to be Taken  Time-frame 
Ensuring that the 
Seychelles legal framework is in full compliance with the 
SPS Agreement: 
   Animal and Plant 
Biosecurity Act 
2014   
 
    
Food Act 
  
   
 
  
 
 Animal and Plant Biosecurity Act 2014 has been 
enacted by 
Parliament as of 15
 April 2014  
  
 
  
1. Enactment 
 
2. Entry into force 
    
  
 
  Refer to benchmark   
  
 
  
1. Completed 
 
2. Completed 
  
 Food Act 2014 has been enacted by Parliament as 
of 15
 April 2014  
1. Submission for 
Comments to members 
 
2. Submission to 
Cabinet for approval 
 3. Ratification by 
National Assembly 
 4. Enactment and 
Entry into force  
Refer to benchmarks established  
1. Completed 
  
 
2. Completed 
  3. Completed 
 
 
4. Enactment Completed 
Implementing 
regulations:  Animal and Plant Biosecurity Act 
2014 
    
 
   
 
    
 
  Food Act  
  Draft Regulations submitted to 
WTO Members 
    
 
   
 
   
 
  
1. Realignment of 
regulations with the 
Animal and Plant 
Biosecurity Act 2014.  
 2. Enactment of 
Regulations   
 3. Operationalization 
of legislative 
provisions (including 
review and realignment of procedures)  
 
4. Promulgation of 
Regulations  
  Application and enforcement of the new 
WTO compliant laws 
including documented processes and procedures to facilitate safe trade 
 
   
 
   
 
 
1. May - June 2014 
 
 
  
 
2. July 2014 
 
 
3. Ongoing  
 
 
    
4. March 2015 
 
 Not started  
1. Drafting of 
Regulations  
 
2. Submission to 
Members for comments  
 3. Promulgation of 
Regulations  
Refer to benchmarks 
established  
1. 2014-2015  2. Whenever drafted 
 
 3. September 2015   
 
   WT/ACC/SPEC/SYC/6/Rev.1 
 
- 138 - 
 
  Descriptions  Status  Benchmark  Action to be Taken  Time-frame 
Operationalization of  
Enquiry point and Notification 
Authority  Established under 
the Animal and Plant Biosecurity 
Act 2014 1. Legal establishment 
of Enquiry Point and National Notification 
Authority 
 2. Establishment of 
office and appointment of 
responsible officers  
 3. Full operation of the 
Office 
 Refer to benchmark
 1. Done  
  
 
 2. June 2014 
  
 
 3. June 2014 
Establishment of 
technical libraries, 
e.g., a Codex library  Completed -
 - - 
Establishment of 
domestic laboratories for SPS testing (if relevant) 
 Partial 
implementation Acquisition of required 
testing equipment  
 Refer to benchmark
 April 2014 to 
September 2015 
Development and implementation of  Training and capacity building for key personnel in the 
field of plant and 
animal health and safety to apply SPS provisions. Ongoing  Trained personnel 
 Train key officials in line 
ministries for implementing the national laws compliant to the WTO-SPS 
agreement and 
complementary to all the other relevant international treaties and conventions, SAA,  
Ministry of Health, 
Seychelles Bureau of Standards, Fisheries Department, Ministry of Natural Resources, 
Department of 
Environments, Customs Department, Seychelles Ports Authority, 
Seychelles Civil Aviation 
Authority, Ministry of Finance; Department of Import-Export, Internal Trade, etc. 2013–2015 and beyond 
 
 
Sensitisation   Enhancing public 
awareness of SPS and its 
implication or effects on 
the Seychelles economy and environment.  
 From January 2013
 –
Ongoing  
Publication of 
periodic Bulletins or 
Gazettes by the designated Government agencies covering 
activities relating to 
SPS   Full compliance upon 
accession Refer to benchmark
 
 Date of accession  
 
Full implementation 
establishment of SPS infrastructure and safe and 
WTO-SPS compliant 
trade in Seychelles Ongoing Full implementation
 Submission to the WTO 
of a statement on implementation. December 2015  
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 139 - 
 
  Table 14: Action Plan for the Implemen tation of the WTO Agreement on TBT 
Description Status Benchmark  Action to be 
undertaken Timeframe  
Ensuring that the Seychelles 
legal framework is in full compliance with the TBT Agreement 
 
  1. National Framework for Technical Regulation and 
conformity assessment 
procedures   
 
2. SBS Act    
3. Food Act  
   
 
  
 
   
 
   
   
 
   
   
 
  
Draft policy has been prepared. Adoption of policy 
by Cabinet of Ministers. 1. Submission to 
members for comments. 
 
2. Submission to Cabinet for approval  Beginning April 
2014  
 
April 2014 
SBS Act 2014 has been enacted by Parliament as of 
18 March 2014 Entry into force
 Refer to benchmark Completed  
Food Act 2014 has been 
enacted by Parliament as of 
15 April 2014 1. Submission for 
Comments to 
members 
 2. Submission to 
Cabinet for 
approval 
 3. Ratification by 
National Assembly 
 
4. Enactment and 
Entry into force Refer to benchmarks 
established 1. Completed
 
 
 
 2. Completed   
 
 3. Completed    
 
4. Enactment Completed 
Implementing Regulations:  1. SBS Act 
 
    
 
 2. Food Act  
 Not started  
 
1. Drafting of 
Regulations  
 
2. Submission to 
Members for comments   
3. Promulgation of 
Regulations   
Refer to benchmarks established  
2014-2015  
 
Whenever drafted    
June 2015 
Not started  1.  Drafting of 
Regulations  
 
2. Submission to 
Members for 
comments  
 
3. Promulgation of 
Regulations Refer to benchmarks 
established 2014-2015  
 
Whenever drafted  
September 
2015  
Establishment of the TBT National Committee 
(TNC) Provision made in the draft 
policy on National 
framework for technical 
regulations and conformity assessment procedures Operationalization
 
of the TNC Mobilize resources 
pursuant to cabinet 
approval of the 
policy in order to physically establish the TNC and operationalize it. June 2014
 
Operationalization of Enquiry 
point and National 
Notification Authority Enquiry point has already 
been established, whilst the 
above mentioned policy on National framework for technical regulations and conformity assessment 
procedures has made 
provision for the establishment of the National Notification Authority. Full 
operationalization 
of the Enquiry Point and the National Notification Authority Refer to Benchmark  June 2014
 
Review and adjustment of 
existing technical regulations 
and standards in accordance with provisions of the TBT Agreement . Not Started  Review of existing 
technical 
regulations to establish compliance to the TBT Agreement.  Refer to benchmark April 2014 to 
September  
2015 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 140 - 
 
  Description Status Benchmark  Action to be 
undertaken Timeframe  
Establishment of domestic 
laboratories for TBT testing (if 
relevant) Partial implementation  Acquisition of 
required testing 
equipment  Refer to benchmark April 2014 to 
September 
2015 
Development and implementation of  
Training and capacity building for key personnel in the field of technical regulations, standardization, conformity 
assessment Ongoing  -
 - October 2013-
June 2015 
Establishment and 
implementation of:   1. Methods and procedures 
for sampling and inspection, 
auditing, inspection and surveillance, and for auditors, assessors, inspectors, and staff responsible for testing 
and calibration and for issuing 
certificates and licenses related to TBT  2. Publication of periodic 
Bulletins or Gazettes by the 
designated Government agencies covering activities relating to technical 
regulations, standards, 
conformity assessment procedures,  
   Ongoing  
 
    
 
   To be established in the 
above mentioned Policy on 
National Framework for Technical Regulations and Conformity Assessment 
Procedures. 
  
   Establishment and 
implementation of 
international Methods and procedures  
 
   Full compliance 
upon accession   
 
  Refer to benchmark 
 
    
 
   Refer to benchmark 
  
   October 2013-
June 2015 
    
 
   Date of 
accession  
   
 
  
Full implementation of the WTO Agreement on Technical Barriers to Trade  Ongoing  Full implementation
 Submission to the 
WTO of a statement on implementation.  December 2015
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 141 - 
 
  Table 15: Action Plan for the Implementation  of a Less Trade Restri ctive Export Regime 
Action to be undertaken Time-frame   
Approval from parent Ministry (Ministry of Finance, Trade and 
Investment) Completed  
Stakeholder consultations for review of legislations  Completed  
Review and amendments to respective legislations  
 
 Draft Customs Management Regulations which would 
repeal existing legislation under Trades Tax Regulations 1997, to remove blanket export permit 
requirement; 
 
 Enactment of implementing regulations under the 
following Acts to cover products onto which export permit requirement is to be maintained: 
 
1. Export of Fisheries Product Act 1996 
2. Environment Protection Act 1995  
3. Public Health Act 1960 
4. Food Act 1987 
5. Road Act 1905  
 June 2013
 
 
Enactment of export permit legislation  
July 2014  
 
 
  
  WT/ACC/SPEC/SYC/6/Rev.1  
 
- 142 - Table 16: Overview of Fiscal Concessi ons under the TIA 2003 and the AFIA 2005  
 TIA (2003/2008) 
2008 AFIA (2005)  Status Quo  
Customs Duty     
Capital equipment and 
Construction equipment 0% 
 0% Most applied Customs Duty (other than 
on motor vehicles) are currently 0%, 
thus making the concessions redundant. Minor Operating Equipment 
and consumable  5% Customs Duty minor operating equipment  
 0% Consumables 
 
Fuel  0% Customs Duty for electricity generator (Licensed 
accommodation) 
 0% Customs Duty for hire craft operator, yacht/liveaboard 
operators (permanent & temporary), Necessary means of seas transportation, Dive Centres/Operators, tour operator 
(for Licensed motor boats), cruise ships (permanent & 
temporary), ferry services, cargo operator 
 50% Customs Duty Helicopter service operator Boat Owner (excluding long liners):
 
 Boats using 0-4000 litres of fuel per annum 
entitled concession plus 0.30 cents rebate 
 Boats using above 4000 litr es of fuel per annum 
entitled concession plus 0.60 cents rebate 
Boat owners (long liners) and Exporter Group A: 
 0-4000 lts of diesel per annum entitled to 0% 
Customs Duty plus 0.30 cents rebate 
 4000 lts of diesel per annum entitled to 0% 
Customs Duty plus 0.60 cents rebate 
Fisheries Exporter Group B: 
 0-4000 lts of diesel per annum entitled to 0% 
Customs Duty plus 0.30 cents rebate 
 4000 lts of diesel per annum entitled to 0% 
Customs Duty plus 0.30 cents rebate The specific section of the AFIA dealing 
with this concession has been streamlined to provide a flat concession of Rs8/Lt to all commercial boat owners irrespective of their categories.   
 
Note that the concession is twofold, being Rs4/Lt provided under Draft Customs Management (Amendment) Regulations, 2013 
and Rs4/Lt under the Draft Excise Tax 
Act (Amendment) Regulations, 2013 
Motor Vehicle 25% Customs Duty or 50% of applicable Customs Duty, whichever is 
higher 50% of applicable Customs Duty  The specific section of the AFIA dealing 
with concessions on motor vehicle is still 
in force, the rate stipulated still applies.  This concession no longer applies under the TIA. 
Boats and boats engine 0% Customs Duty applicable to operators of:  
 
 dive center, 
 hire craft,  
 non-motorized water sport and motorized water sport,  
 yacht and live aboard (permanent and temporary),  
 passenger cruise ship (permanent and temporary),  
 passenger ferry services 0% Customs Duty 0% Customs Duty  
Protective and safety 
equipment N/A 0% 0% Customs Duty  
GST    
Capital equipment and 
Construction material  0% 0%  
 
   
 
 15% VAT  is now applicable except for exempted goods as per the Value Added Minor operating equipment  and consumables  
AT concessionary taxable value  
Concessionary GST 
Boats 0% GST applicable to operators of:  
 dive center,  
 hire craft,  
 non-motorized water sport and motorized water sport,  
 yacht and live aboard (permanent & temporary),   
 
0% GST  
  WT/ACC/SPEC/SYC/6/Rev.1  
 
- 143 -  TIA (2003/2008) 
2008 AFIA (2005)  Status Quo  
 passenger cruise ship (permanent & temporary),  
 passenger ferry services Tax (Amendment) Act, 2012  
Protective and safety 
equipment N/A 0% 
Social Security     
Employers contribution 
towards expatriate   
 
 Employers contributions to non-Seychellois 0%  
 
  
 0% For farmers and exporter group A 
 SR100 per registered permanent employee per 
month (inclusive of employees' contribution) for farming entity 
 Maximum 20% for agricultural processors and 
exporter group B  
Employer's contribution is no longer applicable by virtue of the Income and Non-Monetary Benefit Tax Act 2010, which removed provisions for employer's 
contribution as per the Social Security 
Act.   The new Income and Non-Monetary 
Benefit Tax Act 2010 shifted the 
responsibility to the employee only.   Currently, all employees engaged in activities covered by both the TIA and 
AFIA pay a concessionary rate of 
Rs100/month.  Employers contribution for Seychellois employees  
 50% applicable rate - Seychellois 
Employees contribution  0% for farmers  
5% for agricultural processors, Exporter group A & B 
GOP    
 At applicable rate specified first 1 to 50 workers 30% expatriate  
Next 51 to 200 workers – 60% 
Excess of 200 – 80% (in the event that sufficient qualified Seychellois are not available an increase above 80%) Expatriate up to 25% of work force and fee at SR 500
 
 Applicable rate of GOP is SR 700 per 
person per month plus SR1000 processing fee 
Business Tax     
 0% for the first SR250,000 and 15% on the remainde r Fisherman & farmer 0% 
 
0% for the first SR240,000 and 15% flat on the 
remainder for Boat owner, Fisheries processor, Fisheries exporter group A & B Farming Entity, Agricultural processor, Agricultural 
exporter group A & B  Concessions dealing with Business Tax 
have been consolidated and moved to 
the Business Tax (Amendment of 
Schedules) Regulations 2012 as per under the AFIA and TIA, the same level of concessions remains.  
 
  
  WT/ACC/SPEC/SYC/6/Rev.1  
 
- 144 - Table 17: VAT Collection from January to December 2013 
Monthly collection January February March April  May June  
VAT Import  37,615,046.62 35,009,941.48 37,484,290.80 44,713,346.50 49,234,893.98 24,654,743.11 
VAT Domestics  0.00 56,346,239.67 68,910673.3 97,190,321.33 84,887290.21 75,010,605.35 
Total VAT Collection 37,615,046.62 91,356,181.15 106,394,964.10 141,903,667.83 134,122,184.19 99,665,348.46 
 
Monthly collection   July August September Oc tober November December 
VAT Import 58,869,051.81 58,690,074.42 58,697,406.06 67,546,427.13 60,226,158.99 71,411,118.34 
VAT Domestic 70,679,534.78 72,598,372.98 100,385,192.93 76,518,558.04 75,904,639.41 104,656,263.83 
Total VAT Collection 129,548,586.59 131,288,447.40 159,082,598.99 144,064,985.17 136,130,798.40 176,067,382.17 
 
 
 WT/ACC/SPEC/SYC/6/Rev.1 
 
- 145 - 
 
  APPENDIX 
[   Draft Decision 
ACCESSION OF SEYCHELLES 
Decision of […] 
 The [Ministerial Conference][General Council], 
 Having regard to  paragraph 2 of Article XII and pa ragraph 1 of Article IX of the 
Marrakesh Agreement Establishing the World Trade Organization (the "WTO Agreement"), and the 
Decision-Making Procedures under Articles IX and XII of the WTO Agreement agreed by the 
General Council (WT/L/93),  
 [ Conducting  the functions of the Ministerial Confer ence in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement,]  
 Taking note  of the application of Seychelles for accession to the WTO Agreement dated [8 
May 1995],  
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of Seychelles to the WTO Agreement and having prepared a Protocol on the Accession of Seychelles, 
 
 Decides  as follows: 
1. Seychelles may accede to the WTO Agreement on the terms and conditions set out in the 
Protocol annexed to this Decision. WT/ACC/SPEC/SYC/6/Rev.1 
 
- 146 - 
 
  DRAFT PROTOCOL 
ON THE ACCESSION OF SEYCHELLES 
Preamble 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the 
approval of the [Ministerial Conference][General Council] of the WTO accorded under Article XII of the Marrakesh Agreement Establishing the World Trade Organization (hereinafter referred to as the "WTO Agreement"),  and Seychelles, 
 Taking note  of the Report of the Working Party on the Accession of the Republic of 
Seychelles to the WTO Agreement reproduced in document WT/ACC/SYC/[..], dated […] (hereinafter referred to as the "Working Party Report"), 
 Having regard  to the results of the negotiations on the accession of Seychelles to the 
WTO Agreement, 
 Agree as follows: 
PART I - GENERAL 
1. Upon entry into force of this Protocol pursuant to paragraph 8, Seychelles accedes to the 
WTO Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO. 
2. The WTO Agreement to which Seychelles accedes shall be the WTO Agreement, including the 
Explanatory Notes to that Agreement, as rectified, amended or otherwise modified by such legal instruments as may have entered into force before the date of entry into force of this Protocol.  This 
Protocol, which shall include the commitments referred to in paragraph […] of the Working Party 
Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in paragraph […] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be implemented by Seychelles as if it had accepted that Agreement on the date of its entry into force. 
4. Seychelles may maintain a measure inconsistent with paragraph 1 of Article II of the GATS 
provided that such a measure was recorded in the list of Article II Exemptions annexed to this 
Protocol and meets the conditions of the Annex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in the Annex to this Protocol shall become the Schedule of 
Concessions and Commitments an nexed to the General Agreement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Commitments annexed to 
the General Agreement on Trade in Services (herei nafter referred to as "GATS") relating to 
Seychelles.  The staging of the concessions and commitments listed in the Schedules shall be implemented as specified in the relevant parts of the respective Schedules. 
6. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the date 
of that Agreement, the applicable date in respect of the Schedule of Concessions and Commitments 
annexed to this Protocol shall be the date of entry into force of this Protocol. WT/ACC/SPEC/SYC/6/Rev.1 
 
- 147 - 
 
  PART III - FINAL PROVISIONS 
7. This Protocol shall be open for acceptance, by signature or otherwise, by Seychelles until […] 
or such later date as may be decided by the General Council. 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by Seychelles.  
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by Seychelles thereto pursuant to paragraph 7 to each Member of the WTO and to Seychelles.   
10. This Protocol shall be registered in accordance with the provisions of Article 102 of the 
Charter of the United Nations.   
 Done at […] this […] day of […] in a single copy in the English, French and Spanish 
languages, each text being authentic, except that a Schedule annexed hereto may specify that it is 
authentic in only one of these languages, and the Working Party Report is authentic in English only. 
_______________ WT/ACC/SPEC/SYC/6/Rev.1 
 
- 148 - 
 
  ANNEX 
SCHEDULE […] – SEYCHELLES 
Authentic only in the English language. 
(Circulated in document WT/ACC/SYC/../Add.1) 
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the English language. 
(Circulated in document WT/ACC/SYC/../Add.2)  ] 
 
 
 
 
__________