RESTRICTED  
  
WT/ACC/SYC/44  
 
 
 
 
16 September 2013  
(13-4897)  Page: 1/80  
Working Party on the  
Accession of the Republic of Seychelles  Original: English  
 
ACCESSION OF SEYCHELLES 
ADDITIONAL QUESTIONS AND REPLIES 
The following submission, dated 16 September 20 13, is being circulated at the request of 
the Delegation of the Republic of Seychelles. 
 
_______________ 
 WT/ACC/SYC/44 
 
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  TABLE OF CONTENTS 
II. ECONOMY, ECONOMIC POLICI ES AND FOREIG N TRADE .......................................... 4  
-  Monetary and Fi scal Policy ...................................................................................... 4  
-  Investment Regime ................................................................................................. 4  
-  State Ownership and Privatization .......................................................................... 6  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AN D TRADE IN SERVICES ............................................ 7  
-  Powers of Executive, Legislative and Judicial Branches of Government .................. 7  
IV. POLICIES AFFECTING TRADE IN GOODS ................................................................. 9  
-  Trading Rights ......................................................................................................... 9  
A. IMPORT REGU LATION ........................................................................................... 13  
-  Ordinary Customs Duties ....................................................................................... 13  
-  Other Duties an d Charges ..................................................................................... 14  
-  Tariff quotas, tariff exemptions ............................................................................. 16  
-  Fees or charges for services rendered ................................................................... 22  
-  Application of internal  taxes to imports ................................................................ 24  
-  Quantitative import restrictions, including prohibitions, quotas and 
licensing sy stems .................................................................................................. 25  
-  Customs valuation ................................................................................................. 29  
-  Rules of or igin ....................................................................................................... 30  
-  Preshipment inspection ......................................................................................... 31  
-  Anti-dumping, countervailing duti es, and safeguar d regime s ............................... 31  
B. EXPORT REGU LATIONS ......................................................................................... 32  
-  Customs tariffs, fees and charges for services rendered, application of 
internal taxes to exports ....................................................................................... 32  
-  Export restrictions ................................................................................................ 32  
-  Export subs idies .................................................................................................... 36  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ............................... 36  
-  Industrial policy, in cluding subs idies .................................................................... 36  
-  Technical barriers to trade, st andards and cert ification ........................................ 37  
-  Sanitary and phytosani tary meas ures ................................................................... 37  
-  Free zones, special economic areas ....................................................................... 39  
-  Government pr ocurement ..................................................................................... 39  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME ............................................. 40  
-  ENFORCEMENT ...................................................................................................... 41  
-  Criminal proc edures  .............................................................................................. 42  
-  Patents .................................................................................................................. 43  
ANNEX 1 ....................................................................................................................... . 44 
ANNEX 2 ....................................................................................................................... . 45 
ANNEX 3 ....................................................................................................................... . 49 
ANNEX 4 ....................................................................................................................... . 61 WT/ACC/SYC/44 
 
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  ANNEX 5 ....................................................................................................................... . 68 
ANNEX 6 ....................................................................................................................... . 69 
ANNEX 7 ....................................................................................................................... . 70 
ANNEX 8 ....................................................................................................................... . 71 
ANNEX 9 ....................................................................................................................... . 75 
ANNEX 10.......................................................................................................................  79 WT/ACC/SYC/44 
 
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  II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE 
- Monetary and Fiscal Policy Question 1 Paragraph 15:  We understand that the Goods and Services Tax (GST) on imports was 
replaced by a non-discriminato ry VAT on 1 January 2013.  The reference to the GST in 
this paragraph, and the data attached to it, should be revised.  There are also GST 
references in paragraph 181 that should be updated. 
Answer: 
Seychelles reaffirms that paragraph 15 provides an update on the year 2012 and during that year 
GST was still applicable. 
It is to be noted that the GST was repealed on 1 January 2013 and replaced with the Value Added 
Tax. Collection until June 2013 totalled SR504,662,428.25.  Please note that this amount 
represents the gross VAT collected.  The complete monthly breakdown is attached as Annex 1 to this document.  Data on VAT collection for the whole year 2013 will be available at the end of 
February 2014. 
- Investment Regime Question 2 
Paragraph 34 states that "international trad e involving IBCs (International Business 
Companies - specially registered firms) ba sed in Seychelles would be solely between 
IBCs and other countries", i.e., IBCs co uld not conduct trade with Seychelles. 
 Please elaborate this with further explan ation, perhaps through description of a 
type of international trade activity or transaction that an IBC would conduct. 
Answer: 
Seychelles would like to inform that the International Business Companies Act was notified in: 
WT/ACC/SYC/9/Add.1.  In Section 5(1)(a), the IBC Act provides that an IBC is a company that 
does not carry out business in Seychelles.  Furthermore, Section 5(2) of the same Act provides that, for the purposes of subsection 5(1)(a), an IBC shall not be treated as carrying out business 
in Seychelles by reason only that:  
 it makes or maintains deposits with a person carrying on business within Seychelles;  
 it makes or maintains professional contact with counsel and attorneys, accountants, 
bookkeepers, trust companies, management companies, investment advisers or other 
similar persons carrying on business within Seychelles; 
 it prepares or maintains its books and records within Seychelles;  
 it holds, within Seychelles, meetings of its directors or members;  
 it holds a lease of property for use as an office from which to communicate with members 
or where books and records of the company are prepared or maintained;  
 it holds shares, debt obligations or other securities in a company incorporated under this 
Act or under the Companies Act;  
 it holds bonds, treasury bills and other securities issued by the Government of Seychelles 
or the Central Bank of Seychelles;  
 shares, debt obligations or other securities in the company are owned by any person 
resident in Seychelles or by any company incorporated under this Act or under the 
Companies Act;  
 it owns or manages a vessel registered in the Republic under the Merchant Shipping Act 
(WT/ACC/SYC/9/Add.1), or an aircraft, so registered under the Seychelles Civil Aviation 
Authority Act, 2005 (WT/ACC/SYC/9/Add.1); or 
 it operates as a mutual fund under the Mutual Fund and Hedge Fund Act, 2008 
(WT/ACC/SYC/9/Add.1). WT/ACC/SYC/44 
 
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  An example of a type of international trade activi ties and transactions would be an IBC providing 
accounting services to the Pension Fund Company in Mauritius. 
Question 3 Paragraphs 35-36 state that firms operating under the Companies (Special Licenses) Act 
could take advantage of Seychelles double ta xation avoidance agreements and pay a low 
rate of income tax on worldwide profits.  It  also states that "an IBC incorporated under 
the IBC Act could be continued as a company incorporated in accordance with the CSL 
Act." 
 How does an IBC "continue" as a CSL company, i.e., what has to be done? 
Answer: 
Seychelles would like to inform that Section 16(1) of the Companies (Special Licences) Act 2003 
(notified in: WT/ACC/SYC/34) provides that an  IBC may continue as a CSL as follows: 
(a) articles of continuation, written in the English or French language or, if written in a 
language other than the English or French language, accompanied by a translation in the 
English or French language certified by the secretary of the company of the articles of 
continuation, shall be approved – 
(i) by a majority of the directors or the other person who is charged with exercising 
the powers of the company, or 
(ii) in such other manner as may be established by the company for exercising the 
powers of the company; 
(b) the articles of continuation shall contain – 
(i) the name of the company and the name under which it is being continued, 
(ii) the jurisdiction under which it is incorporated, 
(iii) the date on which it was incorporated, 
(iv) the information required to be included in a memorandum, and 
(v) the amendments to its memorandum and articles, or their equivalent, that are to 
be effective upon the registration of the articles of continuation; 
(c) an application for the approval of the Authority for the continuation of the company, 
together with the articles of continuation, accompanied by a copy of the memorandum and articles of the company, or their equivalent, wr itten in the English or French language or, if 
written in a language other than the English or French language, accompanied by a 
translation in the English or French language certified by the secretary of the company of 
the memorandum and articles or their equivalent and the documents referred to in section 5(2) (a), (b), (d) and (e) shall be submitted to the Authority; 
(d) where the Authority grants its approval, the ce rtificate of such approval and the documents 
referred to in paragraph (c) other than the document containing the names and addresses of shareholders shall be forwarded to the Registrar of Companies who may retain and 
register the memorandum and articles in the re gister if he is satisfied that they comply 
with the provisions of this Act; and 
(e) upon the registration of the articles of continuation, the Registrar of Companies shall issue 
a certificate of continuation under his hand certifying that the company is incorporated 
under the Companies Act and stating the date of the incorporation. WT/ACC/SYC/44 
 
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  - State Ownership and Privatization 
Question 4 Paragraph 37 indicates that "a list of State-ow ned or State-controlled enterprises [is] in 
T a b l e  2  o f  A n n e x  2  o f  t h i s  R e p o r t . "   T h i s  is not a sufficient description of Seychelles 
ownership of firms and needs to be expanded.   
Seychelles should amend Table 2 and make it comprehensive in terms of listing all firms 
that have state ownership/participation.   
For example, why is Eau de Val Rich , noted in paragraph 38, not included in Table 2?  
Answer: 
Seychelles would like to reconfirm that Eau de Val Rich , is not included in Table 2 due to the fact 
that, as stated in paragraph 38, it was "sold through public tender", and therefore, it is no longer a 
state-owned enterprise.  
Question 5 Is the Seychelles Trading Company (STC), no ted in paragraphs 39-40, state-owned or 
controlled?  If so, why is it not listed in Table 2? 
Answer: 
Seychelles can confirm that this was an omission.  Table 2 will be updated accordingly. 
Question 6 
Is the Seychelles Petroleum Company (SEYPEC) , noted in paragraph 44, state-owned?  
If so, why is it not listed in Table 2? 
Answer: 
Seychelles can confirm that this was an omission.  Table 2 will be updated accordingly. Question 7 Petro Seychelles Ltd., also noted in paragraph 44,  is identified as a national hydrocarbon 
exploration company.  Is it state-owned?  If so, why is it not listed in Table 2? 
Answer: 
Seychelles can confirm that this was an omission.  Table 2 will be updated accordingly. 
Question 8 
The table should also indicate the form and percentage of government ownership and, 
as appropriate, what government agencies  or ministries administer the firms. 
Answer: 
Seychelles can confirm that Table 2 will be upda ted accordingly to incorporate the above request. 
Question 9 All subsidiaries should also be noted. WT/ACC/SYC/44 
 
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  Answer: 
Seychelles can confirm that all SOEs listed have no subsidiaries, except for the Seychelles Trading 
Company (STC).  This will be re flected in the revised Table 2. 
Question 10 
Finally, the text should indicate if any of Seychelles' SOEs are engaged in procurement, 
manufacturing, or provision of services or go ods for Governmental use, i.e., government 
procurement. 
Answer: 
Seychelles can confirm that SOEs are engaged in procurement of goods and services for 
Governmental use. They do so in accordance with the Public Procurement Act, 2008 (notified in WT/ACC/SYC/9/Add.1).  The procurement practice of the Government is 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. 
III. FRAMEWORK FOR MAKING AND ENFO RCING POLICIES AFFECTING FOREIGN 
TRADE IN GOODS AND TRADE IN SERVICES 
- Powers of Executive, Legislative an d Judicial Branches of Government 
Question 11 
Paragraph 56 states that in Seychelles "hierarchy of laws . . . the Constitution was 
followed by various Acts (Statutes) of the National Assembly, and then by Regulations 
(Statutory Instruments).  The President had the power to issue Decrees." 
 How are Regulations (Statutory Instruments) created and enacted? 
 
Answer: 
 
Seychelles would like to inform that Regulations are based and derived from legislation duly and 
properly enacted by Parliament.  Seychelles is a de mocracy governed by the rule of law with three 
co-equal branches of Government namely: the ex ecutive, the legislature and the judiciary.  
A regulation is a Statutory Instrument (S.I.), initiated by a department in the Executive branch of 
Government with competent jurisdiction.  They ar e created based on the rational and process as 
follows: 
i) A need to have Regulations to better implement a piece of legislation is identified; 
ii) A Memorandum to the responsible Minister is prepared and submitted; 
iii) Upon his approval the Minister submits the pr oposal to the Cabinet of Ministers for their 
information and approval; 
iv) Upon the Cabinet of Ministers approval the responsible Minister sends the Memorandum to 
the Attorney General's Office to have the Regulations prepared; 
v) The Attorney General's Office submits the prop osed Regulations to the Minister for vetting 
and approval; 
vi) Upon approval the Minister signs the Regula tions and sends it back to the Attorney 
General's Office for publicatio n in the Official Gazette; and 
vii) Upon publication in the Official Gazette the Regulations become legally binding. 
Question 12 
 Please confirm whether the President's decrees  are derived from laws and regulations. 
 
Answer: 
 
The President was empowered to issue decrees, pu rsuant to the 1979 Constitution. However, this 
authority was withdrawn and not retained in the 1993 Constitution.  All laws, including decrees, WT/ACC/SYC/44 
 
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  that were issued under the 1979 Constitution that were not inconsistent with the 1993 Constitution 
were retained, pursuant to paragraph 2 of Schedule 7 of the 1993 Constitution.  
Seychelles also confirms that all laws, and Statutory Instruments, including Decrees, shall be 
consistent with its international treaty obligations, duly ratified by the Parliament. 
Question 13 
Please clarify their legal status in the face  of the repeal or amendment of the law or 
regulation upon which they are based. 
Answer: 
Please see the preceding answer.  In addition, Seychelles confirms that in the event that a law 
upon which the decree was issued is repealed, the decree subsequently is also repealed. 
Seychelles confirms that in the event that a law upon which the decree was issued is amended, the 
decree is also thereby amended.   
Question 14 Paragraph 59 and WT/ACC/SYC/30:  There is  no commitment provided on uniform 
application of the WTO in Seychelles.  Se ychelles, however, has 25 Administrative 
districts and these districts have admi nistrators that apply governance.   
 How are these districts governed?  What powers are conferred upon the 
governing authorities in these districts?  What do they do for their populations, 
e.g., in the area of taxes, tariffs, regulations, etc.? 
Answer: 
Seychelles can reconfirm the following statement in paragraph 59: "The representative of 
Seychelles said that there was only one Central Government in Seychelles.  Therefore, no local 
authorities existed." 
Please note that this statement confirms that no decisions regarding taxes, tariffs regulations, etc. 
are taken at district level.  Furthermore, even the inner islands have no jurisdictions over taxes, 
tariffs, regulations, etc. 
Seychelles, therefore, proposes the following specific commitment paragraph for inclusion in the 
draft Report:  
[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 co nfirmed 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 enforce WTO provisions without requiring affected parties to petition 
through the Courts. The working party took note of these commitments.] 
 
Question 15 
We seek a commitment that that the provisions of the WTO Agreement, including 
Seychelles Protocol of Accession, would be applied uniformly throughout its customs 
territory and other territories under its control, including in regions engaging in border WT/ACC/SYC/44 
 
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  trade or frontier traffic, special economic zones, and other areas where special regimes 
for tariffs, taxes and regulations were established.   
Answer: 
Seychelles reconfirms that it will adhere to the WTO rules and regulations.   
Seychelles takes note of the above request and confirms that this is covered by the commitment 
paragraph, as proposed in the reply to Question 14 above.  This commitment will be reflected in the draft Report. 
Question 16 
The commitment should include confirmation that when apprised of a situation where 
WTO provisions were not being applied or were applied in a non-uniform manner, the 
Government of Seychelles would act to en force WTO provisions without requiring 
affected parties to petition through the courts.   
Answer: 
Seychelles takes note of the above request.  In response to Members' requests, the next revision 
of the draft Report will include the following draft specific commitment paragraph: 
[The representative of Seychelles confirmed that from the date of accession 
Seychelles' laws would provide for the righ t 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 Co untervailing Measures, Article 11 of the 
WTO Agreement on Implementation of Ar ticle 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.] 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
Question 17 Paragraph 60 describes business registration in Seychelles and states that, "domestic 
and foreign individuals and firms, located in or  outside of Seychelles, had to register as a 
sole trader, private limited company or partne rship with the Registrar's General's Office 
in Seychelles.  Normally this process took  one working day, and was automatic if the 
requirements outlined in th e relevant sections of the Companies Ordinance 1972, had 
been met." 
 Please confirm that this requirement extend ed to all forms of economic activity in 
Seychelles, e.g., manufacturing, extraction , and services other than distribution, 
as well as for importers, exporters, and firms and individuals engaged in 
distribution.  
Answer: 
Seychelles can confirm that any business physically operating in Seychelles need to be registered. 
Question 18 Please indicate any exceptions. WT/ACC/SYC/44 
 
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  Answer: 
Seychelles can confirm that only businesses physically operating in Seychelles need to be 
registered.  For example, a person/business importing into Seychelles, without any physical presence in Seychelles, is not subject to any registration or business activity licence requirements. 
Seychelles can confirm that it will undertake a commitment, which will be incorporated in the draft 
Report.  It will read: 
[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, Arti cle III of the GATS, 
and Article 63 of the WTO Agreement on Trade Related aspects of Intellectual 
Property Rights. 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 any requirements for commercial registration or application for the 
right to import or to export would be for Customs purposes only, would not require 
investment in Seychelles nor confer the right to distribute there, and would not constitute a barrier to trade in so far that the natural or legal person was not 
physically established in Seychelles . The Working Party took note of these 
commitments. ] 
Question 19 Please describe the "relevant sections of  the Companies Ordinance 1972" that lay out 
the requirements for business registration. 
Answer: 
Seychelles can confirm that by "relevant sections of the Companies Ordinance 1972" it is making 
reference to Part II and Part III of Companies Ordinance 1972 (WT/ACC/SYC/9/Add.1). 
Question 20 Are there requirements for physical pres ence, establishment of a business, or 
investment to obtain business registration? 
Answer: 
Seychelles would like to confirm that in order for a business to be registered in Seychelles, it must 
be physically operating (established) in Seychelles.  
An entity establishing a business in Seychelles has to register at the Registrar Office.  Following 
that, if the activity is licensable the business wi ll need to acquire the relevant business activity 
license at the Seychelles Licensing Authority, and finally, register at the Seychelles Revenue 
Commission for taxation purposes. WT/ACC/SYC/44 
 
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  Question 21 
Paragraph 60:  The penultimate sentence states , "In light of the adoption of the Licences 
Act 2010, he 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 
(Amendment) Act 1998 was no longer in effe ct; (iii) the Licences (Public Omnibus) 
Regulations 2008 were still in effect; and (iv) the Licence (Tra de) Regulations 1987 
remained in effect." 
 Could Seychelles please explain in the text what this means in operational 
terms, i.e., what measures were  repealed and what was kept? 
Answer: 
Seychelles can confirm that when the Licenses Act 1986 was repealed and replaced by the 
Licenses Act 2010 various regulations remained valid through a "savings clause" under the 
Licenses Act 2010.  The following pieces of legalisation are still in force, the: 
 Regulations of the Licences Act 1986, as specified in Part II of the Schedule in the 
Licences Act 2010: 
o Licences (Accommodation, Catering and Entertainment Establishments) 
Regulations, 2001 (notified in WT/ACC/SYC/43); 
o Licences (Manufacturing) Regulations, 1999 (notified in WT/ACC/SYC/43); 
o Licences (Liquor and Outdoor Entertainment) Regulations, 1998 (notified in 
WT/ACC/SYC/43); 
o Licences (Diving Business) Regulations, 1991 (notified in WT/ACC/SYC/41) 
o Licences (Miscellaneous Services) Regulations, 2000 (notified in 
WT/ACC/SYC/41); 
o Licences (Petroleum Storage and Sale) (Amendment) Regulations, 2012 
(notified in WT/ACC/SYC/34); 
o Licences (Casino) Regulations, 1987 amended 1994 (notified in 
WT/ACC/SYC/40); 
o Licences (Gaming Machines) Regulations, 1994 (notified in 
WT/ACC/SYC/41); 
o Licences (Games of Chance) Regulations, 1994 (notified in 
WT/ACC/SYC/43); 
 the Licences (Public Omnibus) Regulations 2008 (notified in 
WT/ACC/SYC/9/Add.1); 
 
 Licences (Trade) Regulations, 1987, amended in 1992 (notified in 
WT/ACC/SYC/10/Add.1 and WT/ACC/SYC/43). 
Question 22 
Paragraph 62:  Schedule 1 of the Licences Act 2010 indicates that firms and individuals 
already registered to do business in Seyche lles, must obtain an SLA business activity 
licence in order to import goods and that this licence also provides for distribution. 
 This is not consistent with Article IX of the GATT 1994 which indicates that the 
right to import and export cannot be im peded, except by cu stoms formalities. 
Answer: 
Seychelles confirms that its business activity licensing system is neither designed, nor acts to 
impede the right to import and export. The business activity licensing system is in accordance with 
Article VIII of the GATT 1994, i.e. it is used fo r health, safety, administrative, and statistical 
purposes.  WT/ACC/SYC/44 
 
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  Question 23 
The requirement that importers must also have a distribution licence in order to import 
creates additional requirements for the act of importation. 
Answer: 
Seychelles can confirm that the business activity licence for importation can be granted in isolation 
of a business activity licence for distribution. 
Question 24  
We agree that the right to distribute may require a licence.  But the act of importation 
only should not. 
Answer: 
Seychelles can confirm that the licence requirement applies only for entities physically present in 
Seychelles and not for entities based outside Seychelles who are engaged in importation.  
Question 25 We will need new legislation in Seychelle s that provides for the separation of 
importation from distribution.   
Answer: 
Please refer to the Schedule of the Licenses (Trade) Regulations, 2012, which provides the 
separation of importation from distribution.  The Licences (Trade) Regulations, 2012 was notified 
in WT/ACC/SYC/34. 
Question 26 We seek Seychelles acknowledgment of this , and an action plan to achieve it. 
Answer: 
Please see the reply to Question 25.  An action plan is no longer required because the legislation 
was adopted in 2012.  A copy of the legislation was submitted to the Working Party (see 
notification, WT/ACC/SYC/34).   
Question 27 Paragraph 68:  This response in this para graph deals with import permits, not with 
activity licensing.  The question was direct ed at the current activity licensing system, 
i.e., the requirement that impo rters acquire the right to distribute as well as to import. 
 Please move the material on import permit s to the appropriate part of the report. 
Answer: 
Seychelles takes note of this and will amend the text of the draft Report accordingly. WT/ACC/SYC/44 
 
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  Question 28 
Please respond to the original question in the paragraph. Answer: 
Seychelles would like to inform that the activity licenses dealing with import/retail/wholesale are 
being reconfigured so that a person engaged in tw o or more of the aforementioned activities will 
require only one licence, i.e. import only; retail only; wholesale only; import and retail; import and wholesale; import retail and wholesale.  Each licence category will have its own fee.   
Question 29 
Paragraph 72 and Table 12 makes it clear that  Seychelles business licensing fees are 
intended to raise revenue and are not associated with the cost of issuing the licence. 
 Please provide information on the amount  of revenue collected through business 
licensing and the budget for the lice nsing entity in a recent year. 
Answer: 
Please note that the cost of a business licence, such as for importation is US$20 per year.  
This reflects the cost of the services rendered.  
Please note that contrary to what has been previously stated in paragraph 67 of the Elements of a 
draft Report, the business licensing fees are based on the cost of services rendered and are not 
collected for revenue purposes. 
Question 30 The fee associated with a licence necessary to  import is a non-tariff tax on trade and 
should be abolished. 
Answer: 
Please note that the cost of a business licence, such as for importation is US$20 per year.  
This reflects the cost of the services rendered.  This is in conformity with Article VIII:1(a) of the 
GATT 1994.  
A. IMPORT REGULATION - Ordinary Customs Duties 
Question 31 
Paragraph 12 states that all regulations under the Trades Tax Act would remain 
effective, until they were repealed and replaced by regulations under the Customs Management Act 2011.  It adds that a new Customs Management (Tariff and 
Classification of Goods) Regulation 2013,  under the Customs Management Act 2011,  had 
repealed and replaced the Trades Tax Regulations 1997 (on import tariffs).  
This statement is repeated in paragraph 28.  However, in paragraph 105, it states that 
the "Government was currently in the process of drafting and adopting  relevant 
implementing regulations under the Custom s Management Act 2011, which would repeal 
and replace the Trades Tax Regulations." 
 This confusion of information on the status of the new regulations for tariffs is 
pervasive in the text of the draft Elements of a WP report document, WT/ACC/SPEC/SYC/5, and references to pr ovisions of the Trade Tax Regulations 
(both 1992 and 1997) are made in several places.   WT/ACC/SYC/44 
 
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  Answer: 
Seychelles would like to clarify that Regulations under the Customs Management Act does not 
cover only Tariff and Classification of Goods. The references made in paragraph 12 and 28 relates 
to the Regulations for Tariff and Classification of Goods, whilst the reference in paragraph 105 
relates to "Quantitative Import Restrictions, including Prohibitions, Quotas and Licensing System". 
To clarify, which parts of the Trades Tax Regulation s 1997 are: (i) still in force, and (ii) repealed 
and replaced, Seychelles prepared an overview list, as annexed to this Q&R document (see 
Annex 2). 
Question 32 Please gather all relevant information of this sort from the draft WP report and the 
additional Questions and Responses and craft a description in this section that clarifies, 
once and for all, the legal basis upon wh ich Seychelles tariffs and nontariff trade 
regulations are applied and how previo us legislation has been repealed. 
Answer: 
Please refer to the updated Legislative Action Plan.  Existing legislation is repealed, once a new 
relating legislation is promulgated. 
Question 33 
Please clarify in the WP text the curren t role of the Trades Tax Regulations and 
Schedules annexed to the Trades Tax Act 1992 and any other legislation relevant to the 
application of tariffs and their ad ministration in Seychelles.   
Answer: 
Noted with thanks.  The necessary information shall be reflected in the draft Report. Seychelles can confirm that any new implementing regulations under the "Customs Management 
Act 2011" would be duly notified to the WTO.  In this context, Seychelles proposes the following 
draft specific commitment paragraph: 
[The representative of Seychelles confirmed that a new implementing regulation 
under the "Customs Management Act 2011" had been enacted.  This implementing 
regulation was the "Customs Management (Tariff and Classification of Goods) 
Regulations 2013".  This new implementing regulation had repealed and replaced the "Trades Tax (Import Tariffs) Regulations 1997".  The representative of Seychelles 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.] 
 
- Other Duties and Charges 
Question 34 The response to Question 19 of WT/ACC/SY C/23 states that "Seychelles can confirm 
that the COMESA Community Levy is an instrument of the COMESA Customs Union and 
will only become applicable  to Seychelles upon joining of this Customs Union." 
 Does Seychelles currently apply this levy? WT/ACC/SYC/44 
 
- 15 - 
 
  Answer: 
Seychelles confirms that it does not currently apply this levy.  The accession sequence and priority 
of Seychelles is to first accede to the WTO.   The COMESA Community Levy is not a tariff.  
Question 35 
If not, does that mean that Seychelles ha s not yet joined the COMESA Customs Union? 
Answer: 
Seychelles can confirm given that the Customs Union is still in the process of being established, it 
has thus not yet joined.  Please refer to paragraphs 242 and 243 of document 
WT/ACC/SPEC/SYC/5 and the preceding answer. 
Seychelles can further confirm that the Customs Union is a binding obligation under the COMESA 
Treaty, which is reflected under Article 45 of the Treaty.  Seychelles welcomes the support of 
WTO Members for the 'regional integration process'. 
Question 36 Paragraph 81 and draft commitment in WT /ACC/SYC/30:  We do not agree that 
Seychelles will continue with ODCs after a ccession.  While the WTO Agreement permits 
ODCs, it provides that they be bound, this is for transparency, and the Understanding on 
the Interpretation of Article II:1(b) of th e GATT 1994 makes it clear that these charges 
are not protected from negotiation. 
 ODCs are not transparent and unless sche duled, are otherwise WTO-inconsistent 
charges on imports. 
 
Answer: 
Seychelles can confirm that all ODCs have been removed and bound at 0%.  
Question 37 
The COMESA levy does not have to be an ODC. 
Answer: 
Seychelles can confirm that all ODCs have been removed and bound at 0%.  This will be reflected 
in future offers. 
Question 38 We seek the elimination of Se ychelles ODCs and/or their inco rporation into general tariff 
structure in Seychelles GATT Schedule  of commitments and concessions. 
Answer: 
Seychelles can confirm that all ODCs have been removed and bound at 0%, this will be reflected in 
future offers. WT/ACC/SYC/44 
 
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  Question 39 
Please provide a plan for this prior to the next WP meeting. Answer: 
Seychelles is pleased to confirm that all ODCs have been removed and bound at 0%.  Therefore, 
no action plan is required.  
Question 40 We need to address this issue prior to ve rification of Seychelles consolidated tariff 
schedule. 
Answer: 
See responses to Questions 36 to 39.  Seychelles can confirm that all ODCs have been removed 
and bound at 0%.    
Question 41 
We reiterate our request to phase out other duties and charges and to bind them at 
zero. The document indicates that the Gove rnment is reviewing its applied ODCs and 
Seychelles, in its reply to questions, noted that it would provide an update.  Could you 
please provide that update? 
Answer: 
See responses to Questions 36 to 40.   Seychelles can confirm that all ODCs have been  removed and bound at 0%. In this context, 
Seychelles proposes the following draft specific commitment paragraph: 
[The representative of Seychelles confir med that, upon accession, Seychelles had 
agreed to bind at zero all Other Duties and Charges in its Schedule of Concessions 
and Commitments, pursuant to Article II:1(b) of GATT 1994.  The Working Party took note of this commitment.] 
- Tariff quotas, tariff exemptions 
Question 42 Paragraphs 85-89:  This material is not real ly focused on tariff exemptions, but rather 
on tariff exemptions granted to support tour ism and Seychelles' fishery industry, i.e., 
subsidies.  As a consequence, we suggest that these paragraphs and information developed from questions on them be moved to the sections on (a) Investment and/or 
(b) Industrial policy, including subsidies and Export subsidies. 
Answer: 
Seychelles will undertake the necessary changes in the draft Report.   WT/ACC/SYC/44 
 
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  Question 43 
Paragraphs 90 and 91:  These paragraphs shou ld be reorganized and expanded to cover 
tariff exemptions granted as customs polic y, e.g., on imports of re-exports and 
temporary exports; accompanied passenger baggage; imports from airport duty free 
shops; educational aid; disaster relief; da maged goods; currency and securities; items 
for official and private use of organizations and officials enjoying duty-free privileges in 
accordance with internationa l Agreements; goods imported for disaster relief; etc.  
Answer: 
Please see answers to the Questions relating to paragraph 85 below.  
Question 44 Paragraph 85 (also Export Subsidies, Paragr aphs 135-136; Industri al Policy, Paragraph 
139; Agricultural Policies,  Paragraph 187; and WT/ACC/SYC/23, the response to 
Question 51)  
In the previous WP report document (JOB/A CC/29), Seychelles stated that the Tourism 
(Incentives) Act (TIA) 2003 and the Agricultur e and Fisheries Incentives Act (AFIA) 2005 
would be repealed on 30 June 2012.  The resp onse to Question 51 effectively amends that 
statement to indicate (a) that some aspects of these laws remain in effect and (b) that 
amendments to the Business Tax Act and the Income Tax Act will continue to provide 
some benefits that were covered under the TIA and AFIA.  Seychelles has also stated that 
it does not intend to repeal  the benefits of AFIA 2005. 
 Please explain to the WP and in the WP report text which provisions dealing with 
tariff exemptions or other benefits have not been eliminated or superseded either 
by the VAT Act , the Business Tax Act  or the Income Tax Act , and thus continue to 
be in force. 
Answer:  
As per Question 42 and the corresponding response, please note that Seychelles has moved the 
relevant information of the draft Report, and relevant updates as contained in Questions 44-62 (and 
corresponding responses) to the "Industrial policy, including subsidies" Section of the next revision of 
the draft Report. 
The tariff exemptions provided under the TIA (2003 ) and AFIA (2005) are to lower the costs of 
import for the tourism, fisheries and agriculture sector in order to encourage investment and growth 
in those areas. The tariff exemptions are mainly for imports of construction materials, capital and 
operating equipment.  Note that although certain provisions of the laws remain applicable, as most tariffs have been lowered gradually over the past decade, in practice those provisions have been 
made redundant. For example, in 2003, tariff on imports of boat engine, trailers and wheelbarrows 
was 5%, 10% and 10% respectively, and today the applicable rate for these items is 0%.  
Furthermore these goods fall under the category of raw materials and capital goods under the 
COMESA Tariff Nomenclature (CTN) and, therefore, the above category of products will enter the 
country at 0% import duty. 
For further information, see Annex 8 of this Q&R document, which provides a comprehensive list of 
all concessions and their current status. 
Question 45 
Please provide a copy of the TIA 2003  and the AFIA 2005 for review by the Working Party, 
noting which provisions are still in effect. WT/ACC/SYC/44 
 
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  Answer: 
The AFIA was notified in: WT/ACC/SYC/9/Add.1 of 22 July 2009. The TIA was notified in: 
WT/ACC/SYC/35 of 6 August 2013. 
Question 46 
Please explain to what extent the provisions of TIA 2003  and AFIA 2005  that are still in 
force provide tariff exemptions on imports or  other incentives, incl uded those related to 
export production. 
Answer: 
 
Please see the response to Question 44. 
Question 47 
Paragraph 85 states that the Fisheries Ince ntives Act 2005 provided tariff exemptions 
for products imported with the aim of pr omoting investment in  the development of 
tourism and that investment products eligib le for these tariff exemptions included 
capital equipment, operating equipment, and protective and safety equipment.  
Paragraph 89 states that "eligible persons"  for the exemptions included "fisheries 
exporters and exporters of agricultural products." 
 Please explain to the Working Party how su bsidies to the capital, operating, and 
protective and safety equipment of the fishing fleet promote tourism. 
Answer: 
Seychelles first needs to clarify an omission in the original response: The text should read 
"development of tourism and agricultural sector re spectively".  The draft Report will be amended 
to reflect this.  In addition, more substantively, Seychelles would like to further clarify that the 
imports and the product areas in question are for domestic consumption, and not as inputs for 
exports. 
Question 48 Please indicate what portion of Seychelle s fishery catch is exported or sold for 
consumption outside of Seychelles. 
Answer: 
Seychelles can confirm that all fishermen, eligible to benefit under the AFIA, sell almost 98% of 
their catch to the local market. 
Question 49 
Please confirm that only exporters are eligib le for the tariff exemptions in this Law. 
Answer: 
In line with the preceding answer, those eligible fo r the tariff exemptions sell the majority of their 
products ('catch') on the local market.  
Question 50 
Paragraph 85 also states that "incentives prov ided under the AFIA 2005 were planned to 
be eliminated in 2012.  However, followi n g  a n  i n t e r n a l  r e v i e w  p r o c e s s ,  i t  w a s  
established that these incentives were not contingent on export performance and were 
not inconsistent with Article 3(a) of the WTO Agreement on Subsidies and WT/ACC/SYC/44 
 
- 19 - 
 
  Countervailing Measures (SCM).  Therefore, these incentives would continue to apply 
under the AFIA 2005." 
 Please reconcile this statement with the information in the response to Question 
51 in WT/ACC/SYC/23 that AFIA 2005 had been partially repealed. 
Answer: 
See the response to Question 44.  Seychelles takes note of the Member's comment, and will 
streamline the information in the draft Report.   
Question 51 
Explain how Seychelles determined  that the incentives under AFIA 2005  are not 
contingent upon export performance and thus not inconsistent with Article 3 of the SCM Agreement.  
Answer: 
Seychelles can confirm that one does not have to meet any export requirements in order to qualify 
for the benefits.  
Question 52 
Please provide the Working Party with evidence  that the subsidies specifically provided 
to Seychelles fishery exporters and the ex port oriented fisher y industry do not 
constitute prohibited subsidies. 
Answer: 
Seychelles can confirm that the evidence lies in the fact that the concessions are granted to the 
entirety of the fisheries sector and are not li mited to the activities of exporters alone.  
Seychelles can also confirm that one does not have to meet any export requirements in order to 
qualify for the benefits.  See Draft Customs Management (Amendment) Regulations 2013 and Draft Excise Tax (Amendment) Regulations 2013, as notified in: WT/ACC/SYC/41. 
Question 53 
Information that justifies Seychelles assertio n that these subsidies are not prohibited is 
necessary in order to finalize this section of the WP report. 
Answer: 
Seychelles can confirm that one does not have to meet any export requirements in order to qualify 
for the benefits. 
Seychelles can confirm that the evidence lies in the fact that the concessions are granted to the 
entirety of the fisheries sector and not limited to  the activities of exporters alone.  See Draft 
Customs Management (Amendment) Regulations 2013 and Draft Excise Tax (Amendment) Regulations 2013, as notified in: WT/ACC/SYC/41. 
Question 54 
Paragraph 85 also states that "certain catego ries of imported goods were exempt from 
the customs duty (i.e. import tariffs), purs uant to the Trades Tax Regulations 1997.  
New regulations under the Customs Management  Act 2011 were current ly being drafted, 
and would eventually repeal and replace the Trades Tax regulations (see "Monetary and 
Fiscal Policy" for more information on the trades tax)." WT/ACC/SYC/44 
 
- 20 - 
 
   Please provide the WP with the list of categories of goods exempt from the 
customs duty under the Trades Tax Regulations 1997.  Do any of these goods continue to receive exemptions? 
Answer: 
Seychelles can confirm that the following exemptions are still applicable under the Trades Tax 
Regulations 1997 (notified in WT/ACC/SYC/9/Add.1): 
 Goods for use by the President 
 Goods for Churches and Presbyteries 
 Re-imported goods 
 Cinematograph films etc.  for certain purposes 
 Returnable containers 
 Materials under technical aid and assistance programmes 
 Samples for soliciting orders 
 Articles imported tax free under the Vienna Convention on Consular Relations 
 Personal effects and travel souvenirs of tourists 
 Temporary 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 
 Services exempted in the National interest 
Question 55 
We were under the impression that the Trades Tax Regulations 1997 were already 
repealed and replaced by new regulation s under the Customs Management Act 2011.  
Please clarify this issue. 
Answer: 
Seychelles would like to clarify that to date only the Regulations relating to the Tariff and 
Classification of Goods has been promulgated und er the Customs Management Act 2011.  All other 
Regulations under the Trades Tax Regulations 1997 are still applicable.  See also the response to 
Question 31 and Annex 2 of the Q&R document.  This  will be better clarified in the draft Report 
under the "Monetary and Fiscal Policy" chapter/section. 
Question 56 
Please provide the new regulations to the Working Party when they have been 
implemented. 
Answer: 
Seychelles confirms that it will provide the ne w regulations to the Members, and in accordance 
with accession best practices, will share draft Statutory Instruments for Members' review and comments. 
Question 57 
Paragraph 86 refers to the Investment Prom otion Act and Paragraph 87 states that 
"In response to a specific question, the repr esentative of Seychelles said that imported 
vehicles could be exempted, if importer s were beneficiaries under the Tourism WT/ACC/SYC/44 
 
- 21 - 
 
  (Incentives) Act; the Agriculture and Fish eries Incentives Act; and the Investment 
Promotion Act.  He added that spare part s, however, could not be exempted."  
 Paragraph 85, however, states that the IPA had been repealed.  Please update 
these paragraphs. 
Answer: 
Seychelles would like to inform that to date the IPA introduced in 1994 has not been repealed.  
The earlier statement, as reproduced in paragraph 85, will be corrected.  The IPA provides fiscal 
incentives mainly to the tourism, fisheries and agriculture sectors. However, the Tourism 
(Incentive) Act (TIA) enacted in 2003 and the Agriculture and Fisheries (Incentive) Act enacted in 2005 were introduced to better provide incentives , specifically for those sectors. Thus, the 
intention with the introduction of those two aforem entioned pieces of legislation was to phase-out 
the need for fiscal incentives under the IPA.  Since the introduction of the TIA and the AFIA, no 
new IPA certificates have been issued. 
Question 58 
Please indicate why imported vehicles rece ive tariff exemptions if the importers are 
beneficiaries of subsidies under other legislation. 
Answer: 
Seychelles can confirm that in application, only the AFIA provides for a reduced rate of customs 
duties on motor vehicles at a rate of 50% of the applicable rate. 
Question 59 Please indicate how imported vehicles are relevant to Fisheries Incentives. 
Answer: 
Seychelles would like to clarify that the term "i mported vehicles" is being used because Seychelles 
does not currently manufacture motor vehicles. 
With regards to the relevance of motor vehicles to fisheries incentives under the AFIA, motor 
vehicles are relevant for the use in the operation of the aforementioned businesses.  The categories of persons eligible for concessions are fishermen, boat owners, and fisheries 
processors.  This concession under the AFIA is relevant to the Fisheries sector for operational 
purposes.  For example, the transportation of necessary equipment (e.g. boats) and supplies to and from the boat. 
Question 60 
Paragraph 88 discusses how investment prod ucts are exempted from the trades tax 
under the Incentives Act. 
 Please clarify that the "Incentives Act" is the Tourism (Incentives) Act of 2003, 
and that the "trades tax" is customs duty. 
Answer: 
Seychelles would like to clarify that the term "Trades Tax" refers to customs duty, and that 
"Incentives Act" referred to the Tourism Incentives Act 2003 and the Agriculture and Fisheries 
Incentives Act 2005.  The text of the DWPR will be adapted appropriately.  WT/ACC/SYC/44 
 
- 22 - 
 
  Question 61 
Please scrub the document to ensure that references to laws and customs duties are 
uniform. 
Answer: 
Seychelles can confirm that it will review and ensure that all legal citations are uniform throughout 
the entirety of the draft Report.    
Question 62 
Paragraph 89 states that "Some Members as ked whether export performance or local 
content requirements were attached to any of these benefits."  In the response to 
Question 51, and again in para graph 140, Seychelles says that  it needs clarification on 
what that means before it makes any statement on the matter. 
 Article 3 of the WTO Agreement on Subs idies and Countervailing Measures (SCM) 
defines prohibited subsidies as those "sub sidies contingent, in law or in fact, 
whether solely or as one of several other conditions, upon export performance or 
the use of domestic over imported goods. 
 Requirements for the use of domestic over  imported goods violate Article III:4 of 
the GATT 1994 which mandates "treatment no  less favourable than that accorded 
to like products of national origin" for imports. 
 We are seeking information on such provisions as may be required by TIA 2003 
or AFIA 2005.   
 Are export performance or local content requirements attached to any of the 
benefits provided, now or in the past, by TIA 2003, AFIA 2005, or their 
regulations? 
Answer: 
Seychelles can confirm that one does not have to meet any export requirement or any local content 
requirement in order to qualify for the benefits. 
- Fees or charges for services rendered 
Question 63 
Paragraph 92 states that Seychelles "was preparing a list containing all fees and 
charges applied "on or in connection with im portation and exportation", as provided for 
by Article VIII of the GATT 1994 - for example,  fees and charges for licensing; storage; 
documentation and inspection; customs fees; port and harbour dues; and stamp duties." 
 Has this list been prepared and if so can we see it? 
Answer: 
Seychelles can confirm that this list has been compiled.  It is reproduced in Annex 3 of this Q&R 
document, and will be used to update Table 5 of Annex 2 of the draft Report.  
Question 64 
Does this list in preparation include the "schedule of fees and charges (Statutory 
Instrument (S.I.) 26 of 2011) [that] had been incorporated under the Revenue Administration Act 2009" me ntioned in paragraph 96? WT/ACC/SYC/44 
 
- 23 - 
 
  Answer: 
The "schedule of fees and charges (Statutory  Instrument (S.I.) 26 of 2011) provides the 
exhaustive list of fees and charges administered by Customs and will form part of the comprehensive list, as annexed to the Q&R document (see Annex 3).  In line with response to 
Question 63, this list will be used to update Table 5 of Annex 2 of the draft Report. 
Question 65 Is the list included in Statutory Instrume nt 26 of 2011 the list of "customs service 
charges" listed in Table 5 of Annex 2? 
Answer: 
Seychelles confirms that the list in Statutor y Instrument 26 of 2011 ("Revenue Administration 
Regulations, 2011") and the list of "customs servic e charges" listed in Table 5 of Annex 2 of the 
draft Report are the same.  
Question 66 Given the scope of Seychelles fees and charges applied to imports, we will need more 
information on this, for review and for the WP report text: 
 We would appreciate seeing the entire lis t and have Seychelles confirmation that 
it is exhaustive with regard to the fees and charges applied to imports and 
exports.  This list should be incorporated  into the WP report, e.g., in an Annex. 
Answer: 
See response to Question 63.  Seychelles can confirm that this list as reproduced in Annex 3 of 
this Q&R document is the exhaustive list of f ees and charges applied to imports and exports.  
This list will be used to update Table 5 of Annex 2 of the draft Report.  
Seychelles also included the following draft specific commitment paragraph in the draft Report, 
which reads: 
[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, in 
particular Articles VIII and X of the GATT 1994.  He further confirmed that, from the date of accession, 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 the 
associated services. The Working Party took note of these commitments.] 
 
Question 67 
We also request appropriate descriptions for ea ch of the fees (as necessary) to be sure 
we understand what they are for, so we can assess their consistency with Articles II, 
III, and VIII of GATT 1994. 
Answer: 
Seychelles can confirm that such a description column has been included in the list.   WT/ACC/SYC/44 
 
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  - Application of internal taxes to imports 
Question 68 Paragraph 98 states that Seychelles is "in th e process of reforming its taxation system 
to bring it in line with international standards."  
 Please be more precise about the changes that Seychelles is making to bring its 
taxation system into line with internatio nal standards, e.g., anything other than 
introducing VAT? 
Answer: 
Seychelles would like to confirm that with the implementation of VAT in 2013 which repealed and 
replaced the GST regime, the national treatment i ssues had been addressed and that it continues 
to bring its taxation regime to the international best standards through its International Monetary 
Fund (IMF) and World Bank assisted reform programme.  
Question 69 Paragraph 94  states that Seychelles' "VAT wa s not imposed on the items, as provided in 
the list of VAT exemptions (in line with the draft Value Added Tax (Amendment of 
Schedules) Regulations 2013)." 
 Please describe the exemptions and provide a list for the report. 
Answer: 
Seychelles can confirm that the exemptions, as specified and described in the Value Added Tax 
(Amendment of Schedules) Regulations 2012 (notified in WT/ACC/SYC/34), are in force. This list has been extracted and reproduced in Annex 4 of th is Q&R document.  This list of exemptions will 
be incorporated in the DWPR.  
Seychelles would like to point out that the current list of VAT exemptions is in the process of being 
reviewed. A draft has been submitted to the Workin g Party, as part of the Draft Value Added Tax 
(Amendment of Schedules) Regulations 2013, notified in WT/ACC/SYC/26.  
Question 70 Is there a monetary threshold for business re ceipts below which a firm or entrepreneur 
is not required pay VAT?  If so, what is it? 
Answer: 
The threshold for businesses required to register for VAT is currently SR5,000,000 on annual 
turnover. Furthermore, businesses with annual turnover that is below this threshold can register 
on a voluntary basis as a VAT company.   
Question 71 Are there any exemptions not covered in the VAT Regulations 2003? 
Answer: 
All VAT exemptions are included in the Value Added Tax (Amendment of Schedules) Regulations 
2012 (notified in WT/ACC/SYC/34 and as reproduced in Annex 4 of this Q&R document). WT/ACC/SYC/44 
 
- 25 - 
 
  Question 72 
To the extent that the goods produced are not exported but instead sold domestically, 
explain how Seychelles ensures that the VA T exemptions do not result in excess 
exemption of VAT within the meaning of A nnex I, item (g), of the SCM Agreement? 
Answer: 
Seychelles can confirm that unless the goods are explicitly exempted under Value Added Tax 
(Amendment of Schedules) Regulations 2012, when sold on the domestic market they are subject 
to the 15% VAT.  The new Point of Sales (POS ) system ensures that goods that are sold 
domestically are taxed accordingly.  Furthermore, regular tax audits and spot checks are undertaken by the Seychelles Revenue Co mmission (SRC) to ensure compliance.  
Question 73 
Paragraph 95:  What portion of VAT revenues is collected on imported goods and what 
portion are collected on local manufactures? 
Answer: 
Please refer to Annex 1 of this Q&R document, which provides VAT collection from January to June 
2013, disaggregated between domestic and import based collections. 
Question 74 
Paragraph 97:  At what point of sale are ex cise taxes applied (a) for imported goods, 
and (b) for domestically produced goods? 
Answer: 
Excise tax is collected at the point of importation for imported goods and at the point of 
manufacture for local production. 
- Quantitative import restrictions, including prohibitions, quotas and licensing 
systems 
Question 75 
The last sentence in Paragraph 99 states th at "In response to a specific question, he 
said that all  of the goods listed in Tabl e 7(a) were also banned from production and 
distribution under national law, except for palm plants, which regulated in accordance 
with CITES .  The last sentence in paragraph 100 st ates that "the import ban on palm 
plants, this import prohibition had been intr oduced 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."   
 These would not appear to be factors justified under the CITES treaty, which 
deals with trade in endangered species.   Unless the ban applies only to palm 
plants listed in the Appendices to CITES,  it would appear to be a measure best 
dealt with under the WTO Agreement on SPS.   
Answer: 
Seychelles takes note of the above statement. WT/ACC/SYC/44 
 
- 26 - 
 
  Question 76 
Please describe the scope of the ban on impo rtation into Seychelles of palm plants and 
cite the provision of CITES that justifies it. 
 Please explain precisely how CITES would justify import ban of "palm plants" but 
not their production in Seychelles. 
Answer: 
Seychelles would like to clarify that the import prohibition introduced to protect Seychelles 
endemic palm plants was not introduced under CITES provision but rather this product is regulated 
and controlled under the Seychelles Agriculture Agency (SAA) 'Plant Protection Act, 1996' (WT/ACC/SYC/36).  The SAA has introduced this te mporary ban on import of all palm and palm 
products only from countries where outbreaks of lethal yellowing and panama diseases have been 
recorded.  
 Justifications provided in Paragraph 100 are correct and Plant Protection (Aleurotrochelus 
atratus) Regulations, 2007 supports the arguments; it makes provision to prevent inter-
island (local) transfer/movement of coconut and other palms within the Republic of 
Seychelles.  
 Seychelles can confirm that the ban on importation of palm plants into Seychelles is not 
justified through the provisions of CITES and it is the Government that has imposed the 
temporary ban on imports and internal movements of palms to protect its own biodiversity. 
 These national measures are very important to ensure Seychelles biodiversity is 
maintained for present and future well-being of our people, therefore, they can only be 
dealt with under domestic legislations, however taking into consideration provisions under Article XX(b) of the GATT 1994 and relevant provisions of the SPS Agreement recognizing 
the legitimacy of measures taken in accordance with international standards, guidelines 
and recommendations, in this case the IPPC and on the basis of sound science. 
Question 77 
Paragraph 100:   Concerning the import ban on certain hides, skins and fur skins, this 
paragraph states that this "ban only applie d on fresh/untreated hides and skins, and fur 
skins - its purpose being to prevent the in troduction and spread of foot and mouth 
disease, khapra beetle and ti cks, and other foreign organisms, which could potentially 
damage the environment."  
 These would not appear to be factors justified under the CITES treaty, which 
deals with trade in endangered species.  Unless Seychelles ban applies only to 
fresh/untreated hides, skins and fur skins listed in the Appendices to CITES, it 
would appear to be a measure best dealt with under the WTO Agreement on SPS.   
 Please describe the scope of the ba n on importation into Seychelles of 
fresh/untreated hides, skins and fur skin s and cite the provision of CITES that 
justifies it. 
Answer: 
Seychelles would like to clarify that the import prohibition introduced on certain hides, skins and 
fur skins are regulated under the SAA 'Animals (Diseases and Imports) Act, 1981 (notified in 
WT/ACC/SYC/4).  The scope of the ban includes HS 4101.2000 to 4106.9200 and 4301.1000 to 4304.0000. Please refer to table 7(a) in the DWPR for further description of the scope. 
 Seychelles can confirm that the ban on importation of hides, skins and fur skins into 
Seychelles is not justified through the provisions of CITES but rather as an SPS precautionary measure.  National legislation or internal measures are taken by the GOS to 
prevent entry of potentially dangerous diseases that could have negative impact on health WT/ACC/SYC/44 
 
- 27 - 
 
  of its people, economy (especially agricultural sector) and environment (biodiversity), this 
i s  p r i m a r i l y  t o  e n s u r e  t h e  w e l l - b e i n g  o f  p r esent and future Seychellois generations and 
visitors to our shores.  
 However, due regard has been given to the provisions of Article XX(b) of the GATT 1994 
and relevant provisions of the SPS Agreement recognizing the legitimacy of provisional 
precautionary measures introduced in the absence of scientific evidence. 
Question 78 
Paragraph 104  states that "the ban on left-hand dr ive vehicles was being reviewed with 
a view of including left-hand drive vehicles in the restricted list, whereby imports would 
be subject to an import permit." 
 We look forward to reviewing the provis ions of any new regulations that would 
subject the importation of left-hand dr ive vehicles to an import permit. 
Answer: 
Seychelles takes note of the above statement and can confirm that the review has been 
completed. The draft legislation has been circulated to Members in WT/ACC/SYC/43. 
The legislation is scheduled to be enacted in November 2013.  
Question 79 
In paragraph 104, Seychelles indicate that th e ban on left-hand drive vehicles was being 
reviewed with a view to get it replaced by import licences. Replying to our questions at 
the meeting of the Working Party, Seychelle s confirmed that this review had already 
been completed and the ban eliminated.  This  information should be incorporated into 
the document. 
Answer: 
See the response to Question 78.  Seychelles incorporated appropriate information in the draft 
Report. 
Question 80 In paragraph 103, Seychelles indicates that they will maintain the ban for automotive 
bodies for safety or environment purposes.   At the meeting of the Working Party, we 
asked Seychelles to reconsider the matter and look at less trade-restrictive approaches 
and Seychelles replied that the ban had been abolished.  This information should be 
incorporated into the document. 
Answer: 
Seychelles takes note of the above statement and can confirm that the review has been 
completed. The draft legislation has been circulated to Members in WT/ACC/SYC/43. 
The legislation is scheduled to be enacted in November 2013. WT/ACC/SYC/44 
 
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  Question 81 
Paragraph 105 states that Seychelles "was currently in the process of drafting and 
adopting  relevant implementing regulations under the Customs Management Act 2011, 
which would repeal and replace the Trades Tax Regulations."  Paragraphs 12 and 28, 
however, state that "a new Customs Manageme nt (Tariff and Classification of Goods) 
Regulation 2013, under the Customs Management Act 2011, had repealed and replaced  
the Trades Tax Regulations 1997 (on import tariffs).   
 Please gather all relevant information of  this sort from the draft WP report and 
the  additional Questions and Responses and craft a description in this section 
that clarifies, once and for all, the le gal basis upon which Seychelles tariffs and 
nontariff trade regulations are applied and how previous legislation has been 
repealed. 
Answer: 
Seychelles would like to clarify that to date only the Regulations relating to the Tariff and 
Classification of Goods (refer to WT/ACC/SYC/28) has been promulgated under the Customs 
Management Act 2011. All other Regulations under the Trades Tax Regulations 1997 are still 
applicable.  This has been further clarified in the draft Report under the "Monetary and Fiscal 
Policy" chapter/section.  See also replies to Ques tions 31 and 55, as well as Annex 2 of this Q&R 
document. 
Question 82 Paragraph 106 states that "while importers re quired one import permit per category of 
restricted goods, per consignment (and a bu siness activity licence, if the goods were 
destined for commercial purposes), domestic  producers required only a SLA business 
activity licence." 
Answer: 
Seychelles would like to correct previous statemen ts made and clarify that import licenses are not 
issued per consignment. 
They are issued for a period of 6 months for plant, meat and medicinal products and 1 year for other products. 
Question 83 Since these requirements are for health and safety reasons, how are the restrictions 
imposed on imports symmetrically impose d on similar domestic articles?   
Answer: 
Seychelles can confirm that it subjects similar domestic articles to frequent sanitary inspection and 
control mechanism. 
Question 84 Paragraph 111  states that, concerning Seychelle s' import licensing regime for 
remanufactured goods, "used or second-han d goods including remanufactured goods, 
were allowed to be imported or sold [in Seychelles], unless otherw ise specified in the 
Trades Tax Regulations (in accordance with Table 7(a) - list of prohibited goods).   
 This was not the case in the earlier WP report document, JOB/ACC/29, which 
stated in paragraph 105 that, "used or second-hand goods, including 
remanufactured goods, including those a ccompanied by a producer's certificate 
and warranty, were not allowed to be  imported or sold, unless otherwise 
specified in the licence.  He said that the reason for this policy was that his WT/ACC/SYC/44 
 
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  Government did not have the necessary ca pacity to verify the authenticity of 
certificates and warranties issued by manufacturers."  
 What has changed?   
Answer: 
Seychelles can confirm that this is because the Government has acquired the necessary capacity to 
verify the authenticity of certificates and warranties issued by manufacturers. 
Question 85 
Paragraph 115 appears to state that Seyche lles requires authentication of customs 
documents prior to customs clearance.  Is this a typo?   
 If not, and such requirement exist, please provide information about these 
requirements. 
o What documents are "authenticated?" 
o When does this have to happen?  Is there a fee?  If so, what is it? 
o Who does the authenticating? 
Answer: 
Seychelles would like to clarify that documents authenticated by the Customs Department are 
mostly Certificate of Origin (Incoming/outgoing).  However, this is not required for all importations 
but only in the event that Customs requires to check further the accuracy and authenticity of 
documents submitted. 
 Import licenses are not authenticated by Customs Department but rather by other relevant 
authorities as per table 7(b) of the EDWPR.  
 With regards to authentication by Customs, Ce rtificates of Origin are authenticated upon 
clearance of the good. 
 There is a fee of SR100 to endorse outgoing Certificates of Origin and there are no fees 
applicable for authenticating incoming Certificates of Origin. 
- Customs valuation Question 86 
Paragraph 119:  Concerning the right of a ppeal, paragraph 119 states that "a draft 
Customs Management Regulation, containing appeal procedures against administrative 
decisions, had been submitted to the A ttorney General's office for review." 
 Please elaborate as to when the appeal procedures will be enacted and 
implemented.  Until this happens, Seyche lles is not in conformity with the 
WTO Agreement on Customs Valuation. 
Answer: 
Seychelles can confirm that currently it has an appeal system for the purposes of Customs 
Valuation, the appeal procedure is contained in Sections 15-19 of the Revenue Administration Act 2009 (notified in WT/ACC/SYC/35) and this is being revised to bring it in line with WTO Agreement 
on Customs Valuation.  Seychelles can confirm that the revision of the appeal system and 
gazetting of the Customs Valuation Regulation (i.e. the Draft Customs Management (Valuation of goods) Regulations 2012, as notified in WT/ACC/SYC/32) should be completed by September 2013.  WT/ACC/SYC/44 
 
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  Question 87 
Paragraph 119 also states that "While awaiti ng the finalization of the outcome of the 
dispute, the goods were either held or rele ased 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 ." 
 Who is "the umpire?"   
Answer: 
Seychelles can confirm that such incidences are being catered for under Sections 15-19 of the 
Revenue Administration Act 2009 (notified in WT/ACC/SYC/35). Regulation 188 of the Trade Tax Regulation 1997, notified in: WT/ACC/SYC/9/Add.1 is redundant. The necessary process is underway to have Regulation 188 repealed.  It is expected that this will be completed by the end 
of this year. 
Question 88 Please describe Seychelles' administrative  appeal procedure? 
Answer: 
Seychelles would like to inform that the appeal procedure is contained in section 15 – 19 of the 
Revenue Administration Act 2009 (Submitted in doc WT/ACC/SYC/35). These sections make 
provision for a tax payer to appeal, against a revenu e decision or objection decision, by application 
to the Revenue Tribunal. Where such person is dissatisfied with the ruling of the Revenue Tribunal, he can Appeal to the Supreme Court. 
 These sections also address the issue of burden of proof, which in the case of a revenue 
decision, is on the person objecting the decision to prove the decision should not have 
been made. 
 These sections further provide for a time period within which a taxpayer can lodge an 
appeal and with added provision permitting a ta xpayer to request for an extension of that 
period should such a need arise. 
- Rules of origin 
Question 89 
Paragraph 120 states that, "Subject to the availability of technical assistance and 
funding, the reform process would be completed by the end of 2013. 
 Please continue to report on  the progress of this effort. 
Answer: 
Seychelles takes note of the above request. Th e Draft Customs Management (Origin of Goods) 
Regulations, 2012 was submitted to Members (as notified in:  WT/ACC/SYC/33).  Please note that 
the draft regulation is currently at the Attorney Ge neral's Office and is expected to be finalized in 
September 2013.  
Question 90 
Paragraph 123 provides Seychelles assurances that, "Seychelles would provide both 
legal authority and practical methods for im porters, exporters, and others with a 
justifiable cause to apply to the government fo r a ruling on origin of a good before trade 
in that goods began," i.e., implement the provisions of Article 3(f) and Annex 2, 
paragraph 3(d) of the WTO Agre ement on Rules of Origin.  WT/ACC/SYC/44 
 
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   Please outline how this will be done , and indicate the status of the 
legislation/regulation that will  implement these requirements. 
Answer: 
The Draft Customs Management (Origin of Goods) Regulations, 2012 is currently at the Attorney 
General's Office.  Please note that the Draft Customs Management (Origin of Goods) Regulations, 
2012 were submitted to Members, as notified in Legislation Notice: WT/ACC/SYC/33.  The draft regulation is expected to be finalized in September 2013. 
- Preshipment inspection 
Question 91 Paragraph 126 bis:  This section requires a commitmen t as to Seychelles' actions should 
a PSI firm ever be engaged to carryout func tions subject to WTO rules.  We will provide 
a draft text in writing. 
We suggest the following: 
126bis.  The representative of Seychelles st ated that if preshipment inspection 
requirements were introduced, they woul d be temporary and in conformity with 
the requirements of the Agreement on Preshipment Inspection and other 
WTO relevant Agreements.  Seychelles wo uld 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 Phytosa nitary Measures, Import Licensing 
Procedures, the Implementation of Article VII, Rules of Origin, the 
Implementation of Article VI (Antid umping), Subsidies and Countervailing 
Measures, Safeguards, and Agriculture.  The establishment of charges and fees 
would be consistent with Article V III 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 appeal ed by importers in the same way as 
administrative decisions taken by the Go vernment of Seyche lles.  The Working 
Party took note of these commitments  
Answer: 
Seychelles accepts the proposed commitment, it will be reflected in the DWPR. 
- Anti-dumping, countervailing du ties, and safeguard regimes 
Question 92 Paragraph 127:  We suggest the following edits to WT/ACC/SPEC/SYC/5 and the 
addition of a formal commitment, as follows: 
127.   The representative of Seychelles said that currently Seychelles had no 
statutory provisions for anti-dumping du ties, countervailing duties, or safeguard 
measures.  He noted, however, that if Seychelles would consider introduceding 
such statutory provisions in the futu re, He added that, from the date of 
accession, any anti-dumping, counterva iling duties and safeguard measures 
applied would not be imposed until Seyc helles' legislation was fully compliant 
with the WTO Agreements. on Subsidie s and Countervailing Measures, the WTO 
Agreement on Implementation of Article VI of the GATT 1994, and the WTO 
Agreement on Safeguards.  He further noted that the appropriate WTO 
committees would be notified upon accession. 
127bis.  The representative of Seychelles confirmed that Seychelles, from the 
date of accession, would not apply any an ti-dumping, countervailing or safeguard WT/ACC/SYC/44 
 
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  measures until it had implemented and no tified appropriate laws in conformity 
with the provisions of the WTO Agreements on these matters.   Seychelles would 
ensure the full conformity of any su ch legislation with the relevant 
WTO provisions, including Article 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 Agr eement 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.  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 al so confirmed that Seychelles would not 
invoke any of the provisions of Articles 27, 28 and 29 of the WTO Agreement on 
Subsidies and Countervailing Measures. Th e Working Party took note of these 
commitments. 
Answer: 
Seychelles accepts the proposed changes and the commitment paragraph, it will be reflected in the 
DWPR. 
B. EXPORT REGULATIONS - Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports 
- Export restrictions 
Question 93 Paragraph 130 states that export permits ar e granted automatically.  However, it also 
states that the purpose of the requirement th at all exports have such a permit was to 
ensure that the exports "did not contra vene any domestic law or international 
conventions that Seychelles was a party to, and the concerned good(s) were not 
prohibited goods, for example, CITES produc ts, endemic plants and animals without the 
relevant approval from the relevant authorities (i.e. SPS certificates)."  Other purposes for the permits were listed as the collection of statistical export data, ensuring that 
goods met basic requirements, and undermining  the illegal export of prohibited and 
restricted goods.   
 The reasons given for requiring an export permit do not seem to support the 
concept that it is granted automatically.  In addition, requiring acquisition of 
export permits for everything is a burden on trade. 
Answer: 
Seychelles current export permit regime is curre ntly being reviewed.  Stakeholder consultations 
have already been finalized.  The next step is the legislative review, which is expected to be 
finalized in October 2013.  Once this exercise is completed, it is expected that this will lead to a less-trade restrictive process.  
Question 94 
Please indicate more precisely in the WP re port text why there is no specific list of 
goods that require export permits in the same  way that specific lists of imports have 
been created? 
Answer: 
Seychelles can confirm that with the current regime, this export permit requirement applies to all 
exports.  A review is currently ongoing, please see preceding answer.  WT/ACC/SYC/44 
 
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  Question 95 
Please explain how the introduction of an "updated ASYCUDA system and the online 
permit system would reduce the number of goods requiring an export permit," as 
indicated in paragraph 130. 
Answer: 
One of the key reasons for the use of export permit is for data collection. With the introduction of 
ASYCUDA World, the data is captured electronically, and thus, reduces the need to have export 
permits.  However, subsequent to the consultation s with stakeholders, it was decided that export 
permits are still required for a limited number of products for sanitary, phytosanitary, security and environmental reasons.  
Please find below an indicative list: 
1. Human Remains – embalmed  
2. Ashes of cremated human body  
3. Human tissues including blood and blood products  
4. Biological samples ; from laboratories for research or diagnostic purposes 
5. Pesticides ; re-export of banned products  that was brought in illegally or other products 
being re-exported for appropriate disposal or of substandard quality  
6. Medicines ; re-exports for the same reasons as (5) above  
7. Any other medical or related products that may appear on the market and judged by the 
authority responsible for public health to require export permit.  
8. Waste and products derived from waste; includes garbage, refuse, sludge, construction 
debris and other discarded substances resulting from industrial and commercial operations 
or from domestic, individual and community activity.   
9. Hazardous waste  
10. Products of concern to the environment ; products that may display certain characteristics 
which may be harmful to the environment, includes re-export  and product recall , and 
materials that may contain biological risk (e.g. soil) 
11. CITES products  
12. Palm plants  
13. Coral s and shells 
14. Fish and fish products 
15. Genetically modified organisms  
16. Motor vehicles and parts thereof ( including re-export for repair or  replacement)  
17. Re-export of electronics, equipments and machinery for repair or replacement? 
Please note that this indicative list is subject to review. 
Question 96 We look forward to reviewing the draft revise d export permit procedures that Seychelles 
intends to submit to the Working Party for review.   
Answer: 
Seychelles takes note of the above. Question 97 Paragraph 132  states that, "in the case of plant or fish products, phytosanitary 
certificates would need to be presented, prio r to the issuance of an export permit."  
It also states that, "The above procedure a pplied to health certificates issued for 
non-commercial exports.  In the case of commercial exports, however, a different WT/ACC/SYC/44 
 
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  system applied to the issuance of health ce rtificates; the applicable fees were also 
different."   
 Please clarify that "phytosanitary cert ificates" for export of plant and fish 
products are different from "health cert ificates" issued for both commercial and 
non-commercial exports.  
Answer: 
Seychelles can confirm that phytosanitary certificates are different from health certificates. 
Phytosanitary certificates relate to plant and plant products, while health certificates relate to 
animal and products of animal origin (in the case  of Seychelles, to fish and fish products).  
Question 98 For what export products are "health certific ates" required, and please explain why they 
are necessary.  Are health certificates necessary for the acquisition of an export permit?  
Please describe in detail the procedure necessa ry to acquire health certificates including 
the Ministries involved.  What is the f ee to acquire commercial and non-commercial 
health certificates for exports. 
Answer: 
Seychelles can confirm that health certificates are required for all commercial and non-commercial 
export of consignment of food of animal origins.  In Seychelles' case, this comprises primarily fish 
and fish products. 
 Seychelles can confirm that currently health certificates are required for all export 
consignments of food of animal origins before an export permit is granted. This is 
linked with the company and the individual satisfying all the sanitary and Customs 
requirement.   
 However, please note that export permits are currently required for the exports of all 
goods from Seychelles, as stated in the previous replies, this requirement is currently 
being reviewed.  
 To acquire health certificates for commercial export of consignments of food of animal 
origins (e.g. fish) the first condition is that the producer must be a company approved 
and listed by the Competent Authority (the Fish Inspection and Quality Unit (FIQCU) which is a Competent Authority for Fish Export under the responsibility of SBS which is mandated to issue "health certificate" for fish export) as meeting all the regulatory 
requirement for export. In our case it ca n be a land base processing plant, a 
stand-alone cold store, factory vessel or freezer vessels.  For each consignment for export, the company must submit a standard application letter to the Competent 
Authority with accompanying details of the consignment. The Competent Authority 
performs 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 check inspections, sampling of prod ucts and water, ice, etc. for analysis, for 
compliance. Non-compliance is dealt with accordingly based on requirement of the legislations. 
 Non-commercial health certificates are issued to individuals when travelling and 
carrying a box of either frozen or chilled fish on ice as part of their luggage. Usually 
they are not allowed to carry more than 20 kg and have to bring the fish to the Competent Authority for inspection before issuance of health certificates.  
This certificate is much simpler in content than the commercial export certificates.   
 Health certificates are issued for fish and fish product exports and fees charged for 
services rendered are currently SR50. However, please note the fees charged for 
services rendered by the Seychelles Competent Authority for products certification and 
renewal of export permit is under review and will be reflected as a regulation under the 
Exports of Fisheries Product Act.   WT/ACC/SYC/44 
 
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  Question 99 
Paragraph 132  also states, "While domestic manufactu rers did not require phytosanitary 
and health certificates, they were subject to  spot checks by the relevant authorities." 
 Does that mean (a) that it is the exporter that applies for phytosanitary and 
health certificates, not the producer of the goods;  and (b) that the sole purpose 
of having the certificate is therefore to acquire an export permit with it? 
 Does that mean that no phytosanitary or health certificate is required (a) by the 
manufacturer producer of the goods and/or  (b) to distribute the same products 
domestically. 
Answer: 
Seychelles can confirm that it is the exporters that apply for the health certificate and in most 
cases the exporters are also the producers.  The pu rpose of the certificate is to satisfy the entry 
requirement of the product in the importing count ry, and not solely as a prerequisite for the 
issuance of an export permit. 
Seychelles can further confirm that these certificates are provided to confirm origin and related 
risk of the goods (amongst others) in order to ensu re that no risks exists.  In the case of local 
production and distribution, this is controlled th rough internal procedures, which are based on the 
same parameters considered when issuing phytosanitary and health certificates for import and 
export purposes.   
Question 100 Paragraphs 130 and 134:  Please indicate, in  general, how Seychelle s will enforce a "less 
trade restrictive export regime by the end of 2013." 
Answer: 
The objective of the review is to limit the expo rt permit requirement to products, which require 
certain control mechanisms, such as those traded under CITES. 
Seychelles prepared an action plan, which indi cates how Seychelles intends to implement a "less 
trade restrictive export regime by the end of Novemb er 2013."  This action plan is annexed to this 
Q&R document (see Annex 7 of this Q&R document), and reproduced in the draft Report.   
Question 101 In paragraph 135, Seychelles continue to in dicate that the export permit procedures 
were being reviewed with a view to make them more effective and less burdensome (an 
objective that we do support) and now add th at the new regime should be enforced by 
the end of 2013? Could Seychelles please furt her elaborate on the measures being put in 
place in the context of this review? 
Answer: 
Seychelles can confirm that this review encompasses certain legislative amendments with a view 
of removing this requirement on all products but on a few, as is the case with products requiring 
import license. These amendments have to be done in collaboration with other Ministries who are 
the rightful custodian of certain laws requiring th e amendment to ensure that goods of particular 
sensitiveness are controlled under their respecti ve legislations for the purpose of export.  WT/ACC/SYC/44 
 
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  - Export subsidies 
Question 102 This section needs to be improved.  This se ction should pull together all information on 
benefits granted under TIA 2003 and AFIA 2005 and provide specific information 
relevant to Members' concerns.  Seychelles should provide a list of all incentives and 
exemptions granted under these laws and de scribe its internal review and how they 
came to the conclusion that the identified  subsidies are not prohibited by the WTO. 
Answer: 
See the responses to Questions 43 to 49, and Annex 8 of this Q&R document.     
As a follow-up to the last cycle of meetings in June 2013, Seychelles re-affirms its commitment 
that all export subsidies will be bound at zero upon accession. The commitment paragraph would 
read, as follows: 
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 for 
agricultural products. The Working Party took note of these commitments. 
 
C. INTERNAL POLICIES AFFECT ING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies Question 103 
Paragraph 138 states that a "draft subsidy noti fication pursuant to Article 25 of the WTO 
Agreement on Subsidies and Countervailin g Measures and Article XVI:1 of the 
GATT 1994 would be prepared, as part of the on going review of Seychelles' tax regime," 
and that "Seychelles' inve stment regime was also being reviewed, including the 
incentives provided by the Government."   
 We look forward to receiving Seychelles Su bsidies Notification, and we hope that 
the results of the review of Seychelles' in vestment regime will result in ensuring 
that benefits are applied in a WTO-consiste nt fashion.  Could Seychelles indicate 
a time frame in which it expects to provide the draft subsidy notification pursuant to Article 25 of the SCM Agreement?  
Answer: 
Seychelles can confirm that the draft notificati on would be provided by the end of September 
2013. 
Question 104 
Please consider merging the section of the WP  report on "Export subsidies" with this 
section and eliminating the duplication. 
Answer: 
Seychelles would like to clarify that these two sections cannot be merged given that subsidies 
notified under "Industrial policy, including subsidies" are provided to the entirety of the sector, regardless of any export orientation.  WT/ACC/SYC/44 
 
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  Question 105 
Please consolidate the information on programs  intended to assist specific industries, 
e.g., TIA 2003 and AFIA 2005, in this section. 
Answer: 
Seychelles takes note of the above.  See also the response to Question 102.   Question 106 Paragraph 142:  This material deals with Seychelles free trade zones and should be dealt 
with there. 
Answer: 
Seychelles takes note of the above. Question 107 
Paragraphs 140, 143 and the response to Question 51 in WT/ACC/SYC/23: 
Regarding the request by Seychelles for clarification of the term "with export or local-
content requirements," the ques tion pertains to residual be nefits from programmes under 
TIA 2003  and AFIA 2005  for which the eligibility requirements are inconsistent with the 
prohibitions under Article 3.1(a) or (b) of  the SCM Agreement.  To further clarify, 
"residual benefits" pertains to remaining be nefits that companies continue to receive 
under any TIA 2003  or AFIA 2005  provisions that otherwise have been eliminated or 
superseded by provisions in the VAT Act , the Business Tax Act  or the Income Tax Act . 
 Will Seychelles make a commitment that any such residual benefits under TIA 
2003  and AFIA 2005 , and any VAT Act , Business Tax Act  or Income Tax Act  
provisions inconsistent with Article 3.1(a) or (b) of the SCM Agreement, would be 
eliminated upon accession? 
Answer: 
Seychelles can confirm that the residual benefits under TIA and AFIA are not inconsistent with 
Article 3.1(a) or (b) of the SCM Agreement because they are not contingent upon local content requirement or export performance.  
- Technical barriers to trade, standards and certification 
- Sanitary and phytosanitary measures Question 108 We are reviewing the legislation provided  to date on TBT and SPS and will have 
questions and comments in writing. 
Answer: 
Seychelles takes note of the above.  Seychelles can confirm that it will review the current TBT and 
SPS chapters/sections of the draft Report with a view of factually complementing and updating 
them. WT/ACC/SYC/44 
 
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  Question 109 
WT/ACC/SYC/30:  We note that the draft co mmitments indicate a delay after accession 
in terms of implementation. 
Is Seychelles requesting transitions for fu ll implementation of these Agreements?   
Answer: 
Seychelles can confirm that it will be seeking tran sition periods for the full implementation of these 
Agreements.  SPS and TBT Action Plans have been  prepared and can be found in Annexes 5 and 6 
of this Q&R document.  These will also be reproduced in the draft Report. 
Question 110 We will need much more detail on what ca n and cannot be implemented upon accession 
in order to evaluate this request. 
Answer: 
Seychelles can confirm that it will be seeking tr ansition periods for the full implementation of the 
SPS and TBT Agreements as it needs to build capacity. For instance, in the area of risk 
assessment, officials needed to be trained in: do cumenting 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. 
See the response to Question 109.  Action Plan s for both, the SPS and the TBT area have been 
prepared respectively, see Annexes 5 and 6.  These will also be reproduced in the draft Report. 
In this context, Seychelles proposes the following draft specific commitment paragraph: 
[The representative of Seychelles confirmed that Seychelles would progressively 
implement the provisions of the WTO Agreem ent on the Application of Sanitary and 
Phytosanitary Measures, in accordance with the SPS specific Action Plan provided in Table […].  Seychelles would ensure full implementation of the SPS Agreement 
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 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.] 
Question 111 We kindly ask Seychelles to further develop th e content of this Chapter on the basis of 
the legislative developments mentioned in th e Legislative Action Plan and in the SPS 
checklist. 
Answer: 
See the responses to Questions 108 - 110.  In addi tion, Seychelles will also follow the Member's 
request to review, and complement and update factually the SPS chapter, on the basis of a 
substantively updated SPS checklist and th e updated Legislative Action Plan.   WT/ACC/SYC/44 
 
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  - Free zones, special economic areas 
Question 112 Paragraph 170:  We respectfully disagree with the statement by  Seychelles that the SITZ is not subject to 
WTO rules because it is "ex-territorial" and "not within the domestic economy" of 
Seychelles.  We note that no such exception is provided for in the SCM Agreement. 
Answer: 
Seychelles would like to acknowledge that the SITZ is subject to relevant WTO rules. Question 113 Accordingly, we seek a commitment from Seychelles that it will further review the SITZ 
programmes and make revisions as needed to bring them into consistency with the 
requirements under Article 3 of the SCM Agreement. 
Answer: 
Seychelles would like to confirm that the SITZ incentives were not based on export performance and 
local content requirements.  For example, these companies can sell up to 20% to the local market 
but can export up to 100%. 
Question 114 
Paragraph 171: 
We continue to have concerns that the 80% export requirement for companies to register 
and receive benefits in the Seychelles' Industri al Trade Zones (SITZ) is inconsistent with 
Article 3.1(a) of the SCM Agreement. 
Answer: 
Seychelles would like to clarify that the 80% do not relate to any export requirement/performance, 
but rather that it only allows the company to sell a maximum of 20% to the local market, given that 
it operates in the offshore sector.  This does not in any way limit the company from exporting 100% 
of its products. 
Question 115 
As Seychelles has committed to further re view and revise the SITZ programmes for 
conformity with the requirements of the SC M Agreement, could Seychelles provide a time 
frame for completing the re view and any revisions? 
Answer: 
Seychelles can confirm that this review is still ongoing and will be completed by November 2013.  - Government procurement Question 116 
Does Seychelles consider undertaking  commitments to join the GPA? WT/ACC/SYC/44 
 
- 40 - 
 
  Answer:  
In response, the representative of Seychelles conf irmed that within five years from the date of 
accession, Seychelles would initiate negations to accede to the WTO Agreement on Government Procurement.   
Seychelles, therefore, proposes the following draft specific commitment paragraph, for inclusion in 
the draft Report: 
[The representative of Seychelles confirmed that, within five years from the date of 
accession, Seychelles would initiate negotiations to accede to the WTO Agreement 
on Government Procurement.  The Working Party took note of this commitment.] 
 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Question 117 
WT/ACC/SYC/30:  Please explain in more detail what is intended by the draft 
commitment language proposed for this sectio n by Seychelles.  It does not actually 
commit to implementation, and we do not be lieve current legislat ion is adequate to 
implement the WTO Agreement on TRIPS in anycase.   
We have a number of questions and we w ill revisit the issue of an appropriate 
commitment at a later stage in the negotiation.  
Answer: 
Seychelles takes notes of the above.  In order to provide more information on the legislative 
process underway, Seychelles prepared an upda ted TRIPS-specific legislative action plan, 
circulated in document WT/ACC/SYC/16/Rev.1.  Th is TRIPS-specific action plan shall also be 
reproduced as an Annex in the draft Report.  Seychelles will also provide an update of the 
document containing information related to the implementation of the TRIPS Agreement, to be 
circulated as document: WT/ACC/SYC/18/Rev.2.  This document shall also be cross-referenced in 
the draft Report.   
Question 118 
We kindly ask Seychelles to further develop th e content of this Chapter on the basis of 
the legislative developments mentioned in th e Legislative Action Plan (LAP) and in the 
document related to implementation of the TRIPS Agreement (WT/ACC/SYC/18/Rev.1 – 
27 May 2013).  
Answer: 
Seychelles can also confirm that it will thorough ly review the IP Chapter of the draft Report and 
provide substantive updates.  Please see the response to Question 117.   
Question 119 
Response to Question 64: In response to an inquiry for more details on intellectual 
property legislative reforms, the Government  of Seychelles (GOS) responded that draft 
legislation for the establishment of a centra lized Intellectual Proper ty Office was being 
worked on and would be submitted to the Working Party Members after "all the vetting procedures."   
Please provide a status update on this legislation. WT/ACC/SYC/44 
 
- 41 - 
 
  Answer: 
Seychelles reaffirms that the draft legislation is still being worked on and would be made available 
to Members of the Working Party as soon as all the internal vetting procedures have been undertaken. These procedures are expected to be finalised by November 2013. 
Question 120 
Response to Question 66:  GOS described th e legislative process for the draft copyright 
law, which it has provided.   
Please advise where the draft copyright law st ands in the legislative process described. 
Answer: 
Seychelles can confirm that the Draft Copyright law is currently at the Attorney General's Office 
and will be submitted to Parliament in September 2013. 
Question 121 
Response to Question 67: Seychelles was as ked about how a centralized IP Office would 
affect the administration and enforcement of a national copyright system.  The GOS 
responded that the current system is fragme nted between two different Ministries which 
lack resources and enforcement capacity. 
How does the draft legislation address conso lidation and coordination of resources into 
one specialized agency?  Please provid e specifics about how the structure and 
operations of the proposed agency, includ ing the scope of anti cipated enforcement 
authority.   
Answer: 
Given that currently, as stated in the response to Question 67 of WT/ACC/SYC/23, the IP 
framework is fragmented between two different Minist ries, the draft legislation will ensure that the 
resources are brought together under one single en tity. This will ensure that the resources are 
used more efficiently. It must also be noted that government budgetary allocation would be to one 
single entity rather than as it is now where budg ets have to be allocated to two Ministries with 
regards to IP issues. This will reduce cost th rough better management of funds and resources.  
Question 122 
Will copyright move from the Department of  Culture to the centralized IP Office? 
Answer: 
Seychelles envisage that copyright will move from the Department of Culture to the centralized IP 
Office. 
- ENFORCEMENT Question 123 
Response to Question 78:  In response to  an inquiry about whether Seychelles would 
include pre-established damages for intellect ual property infringement according to 
TRIPS  Article 45(2), the Government answered  that its Civil Code would be amended to 
include the possibility of pre-established damage s upon becoming a signatory to TRIPS.   
Please provide an update on the status of this amendment to the Civil Code, including 
whether these damages will (or will not) appear. WT/ACC/SYC/44 
 
- 42 - 
 
  Answer: 
Seychelles can confirm that the Civil Code is st ill being updated. We would make available to 
Members of the Working Party the proposed amendments when the draft is ready.     
- Criminal procedures 
Question 124 
Response to Question 79:  While discussing criminal procedures in the Copyright Act and 
penal code, the GOS noted that current la ws include provisions to prosecute the 
importation of counterfeit and/or pirated go ods.  Seychelles was also asked if its laws 
include criminal procedures for distributing , selling and trafficking in both counterfeit 
and pirated goods, and it responded that its legislation is being amended to make sure 
such issues are addressed.  TRIPS Article 61 requires criminal proc edures and penalties 
for wilful trademark counterfeiting or copy right piracy on a commercial scale.   
Are amendments providing crim inal sanctions for copyright infringement going to be 
included in the Draft Copyright Act or in th e penal code?  Criminal sanctions are covered 
in Section 29 of the Draft Copyright Act, but Section 29(1) only refers to "any 
infringement of a right protected under th is Law, if committed wilfully and on a 
commercial scale."   
Answer: 
Seychelles takes note and would like to inform the member that criminal sanctions for copyright 
infringement will be included in the Draft Copyright Act.  
Question 125 
Where is distributing, selling and trafficking of  counterfeit and pirated goods addressed?  
Answer: 
Seychelles would like to confirm that in general it is implied that the aforementioned actions would 
be penalized under the Act.  However, we would liai se with the Attorney General's Office to ensure 
that this is made more explicit in the Act.   
Question 126 
Draft Copyright Act Section 29(1), also WT/ACC/SYC/23, Response to Question 80:  
Here the GOS stated that criminal penalties in the upcoming draft copyright law will be 
raised to the deterrent level requ ired under TRIPS Article 61.   
With respect to copyright, proposed Sect ion 29 of the Draft Copyright Act imposes 
criminal sanctions.  Section 29(1) would impose  a prison term, a fine or both for a wilful 
infringement on a commercial scale, but th e prison minimum and maximum prison term 
and fine have not yet been drafted.  Is mo re specific information available on these 
proposed terms? 
Answer: 
Seychelles would like to confirm that the minimum and maximum prison terms and fines have not 
yet been drafted due to the fact that the draft piec e of legislation is still being worked on by the 
Attorney General's Office. Once this part is finalized by the Attorney General's Office, Members of the Working Party shall be informed accordingly.  WT/ACC/SYC/44 
 
- 43 - 
 
  - Patents 
Question 127 Please indicate the provisions that have been  included in new legislation addressing the 
protection of undisclosed data in th e registration of pharmaceuticals. 
Answer: 
Seychelles would like to confirm that the draft pi ece of legislation does not deal with undisclosed 
data in the registration of pharmaceuticals specifically. The query is noted and we shall liaise with 
the Attorney General's Office to see how to accommodate the issue of undisclosed data in the 
registration of pharmaceuticals.  
  WT/ACC/SYC/44  
 
- 44 - ANNEX 1 
VAT COLLECTION FROM 1 JANUARY 2013 TO 27 JUNE 2013 
Monthly collection January February March April  May June (as at 27 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- Others 0.00 49,419,446.79 61,762,703.74 89,358,272.38 75,782,287.81 67,221,677.79 
VAT on Local Manufacturers 0.00 6,926,792.88 7,147,969.56 7,832,048.95 9,105,002.40 7,788,927.56 
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 
VAT Import against Total VAT Collection 100.0% 38.3% 35.2% 31.5% 36.7% 24.7% 
VAT on Local Manufacturers against 
Total VAT Collection 0.0% 7.6% 6.7% 5.5% 6.8% 7.8% 
 WT/ACC/SYC/44 
 
- 45 - 
 
  ANNEX 2 
TRADES TAX REGULATIONS 1997 (AS NOTIFIED IN: WT/ACC/SYC/9/ADD.1) 
LIST OF EFFECTIVE AND REPEALED REGULATIONS 
(AS OF 29 AUGUST 2013) 
 
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 WT/ACC/SYC/44 
 
- 46 - 
 
   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 Comm issioner'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 
 Issue of permits 
 Prohibited imports 
 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 Fl otsam, 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 WT/ACC/SYC/44 
 
- 47 - 
 
   Repacking of goods on quays 
 Abandoned goods to be disposed of 
 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 WT/ACC/SYC/44 
 
- 48 - 
 
   Transhipment without tax 
 PART XI - AGENTS AND THEIR CLERKS 
 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: 
 Trade Tax (Amendment of Schedule 3) Regulations, 2009 
 Trade Tax Regulation 1997 - Section 76 – 80 of Part IV   
 Trade Tax Regulation 1997 – Schedule 4 and 5 
 WT/ACC/SYC/44 
 
- 49 - 
 
  ANNEX 3 
LIST OF FEES AND CHARGES APPLIED TO IMPORTS AND EXPORTS 
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 acceptan ce of complete specification 150 
On every patent before the expiration of 4 years from its date 1,000 
And Further before the expiration of 7 years 2,000 
Or in lieu of the fees of SR 1,000 and SR 2,000 the following 
annual fees before the expiration of the 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 an y assignment deed, licence or other 
document affecting prop rietorship of patent 150 
On delivering triplicate patent after loss, etc. 150 
On every search, including inspection 50 
Annual fees for licence to patent agent 150 
Certified copies of extracts seal at per folio 50 
For every matter or thing not above provided for 50 
For a certificate of registration of  a patent granted or issued in 
the United Kingdom 50 
 
    WT/ACC/SYC/44 
 
- 50 - 
 
   
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 sectio n 35 of the Decree for a 
specification of goods or services included in one class  400 T.M. No.5 
1.(d) On application ma de 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 relati ng 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 o pposition under section 33 or 
34 of the Decree, by proprietor and by opponent respectively 300 T.M. No.6 
3. (a) On lodging a counter- statement in 
answer to a notice of opposition under section 16 of the decree for each application under any of the sections 24, 25, 30 and 31 of the 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 counter-statement in answer 
to a notice of opposition be fore 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/SYC/44 
 
- 51 - 
 
   
3. Licensable Activities and Licence Fees Payable 
Description Licence Fee 1 yr Lice nce 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 year     
Individuals – SR2,000 per year SR8,000   
Dish size in excess of 1.8m up to 2.4m 
Individuals, small ho tel, guesthouse of 
10 rooms or leisure centres.  Dish size of 1.8m or more Approved by Telecom.  But less than 2.5m in size SR2,000 per year SR8,000   
Other hotels and large establishments. 
Dish size greater than 2.5m in size. SR5,000 per year     
Amateur radio  SR1,000 per year     
Amateur radio SR500 for 3 months     
Audiotex services SR1,000     
VHF radio (common channel) SR300     
VHF radio (private channel maritime 
services) SR500 per set up to 
10 sets and SR300 per set for each set in excess of 10 sets     
Commercial Ocean going Seychelles 
Flag Vessel        
Less than 500 gross tonnage SR1,500 per year plus 
SR500 per Inmarsat terminal on board     
Over 500 gross tonnage SR1,800 per year plus 
SR500 per Inmarsat terminal on board     
Yacht (ocean going) SR900     
Citizen Band Radio SR300     
SSB Radio SR300     
Broadcasting Service Such sum may not be less than SR800,000 per year as may be 
agreed upon between the Minister responsible for broadcasting and 
applicant for the li cence, 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 Reseller Licence SR250     
Internet Access Service Prov ider SR40,000 per year or 2% the annual gross receipts. WT/ACC/SYC/44 
 
- 52 - 
 
  Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs  
Voice Over Internet (VOIP) SR5,000     
Very Small Aperture Terminal (VSAT) SR5,000     
Accounting Authority   SR5,000   
COMPLEMENTARY HEALTH 
SERVICES       
Hydrotherapist SR1,500     
Hypnotherapist SR1,500     
Reflexologist SR1,500     
Aromatherapist SR1,500     
Massage Therapist SR1,500     
Energy Therapist SR1,500     
Colour Therapist SR1,500     
Osteopath SR3,000     
Manipulative Therapist SR3,000     
Acupuncturist SR3,000     
Homeopath SR3,000     
DIVING BUSINESS       
Dive Center SR10,000     
Dive Operator SR7,000     
Power Dive SR2,000     
FISHERIES       
Local Fishing Vessel SR100     
Fishing Net SR100     
Homard SR500 for three 
months only     
To Fish Sea Cucumber SR3,000 Mini Mahe     
SR4,000 Lavenir, 
Lekonomi, Whaler 
SR7,000 Schooner 
To Process Sea Cucumber SR20,000   
Licence processing set at SR20k per annum 
Foreign Fishing Vessel       
(tuna longline) 
1 month per gross registered tonne SR60     
1 month or more registered tonne SR180     
1 year per gross registered tonne SR300     
Other licence fees e.g. EEC vessels are 
established under the agreement in force SR1,000 
Where no such fees are specified in the agreement or the licence. 
  
GAMING ACTIVITIES       
Casino SR1m     
Betting  SR50,000     
Gaming Machines SR1,000 per machine     
Coin Operated Machines SR200     
Games of Chance Lottery SR200     
Games of Chance   SR1m     
HIRER       
Hirer of Bicycles SR400     
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 WT/ACC/SYC/44 
 
- 53 - 
 
  Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs  
equipment. 
*Where the hirecraft does not belong to a Seychellois, each of the fee is doubled* 
Plying Boat SR1,000     
Trade Vessel SR2,000     
Ferry SR2,000     
HEALTH SERVICES       
Medical Practitioner SR3,000     
Optometrist SR3,000     
Optician SR3,000     
Dentist SR3,000     
Pharmacist SR3,000     
Physiotherapist SR1,500     
Dental Technologist SR1,500     
Laboratory Technologist SR1,500     
Radiographer SR1,500     
Nurse SR500     
Each additional premises (clinic) SR2,000     
LIQUOR AND OUTDOOR 
ENTERTAINMENT       
Bottlers SR500     
Liquor – Off SR300     
Public Bar SR1,500     
Member's Club SR1,500     
Bacca SR400     
Lapire SR100     
Temporary Liquor SR100 per day     
Outdoor entertainment SR500 for one day, not exceeding 3 days SR1,500. 
Exceeding 3 days SR5,000. 
MANUFACTURING       
*Where the projected annual turnover        
Is less than 100,000   SR1,200 SR2,400 
Exceeds 100,000 but will not exceed 
500,000   SR1,400 SR2,800 
Exceeds 500,000   SR2,000 SR4,000 
NEWSPAPER PUBLISHER   SR2,000   
Each additional paper or 
supplementary paper   SR1,000   
NEWSPAPER PRINTER   SR2,000   
PROFESSIONAL SERVICES       
Accountant   SR3,000   
Auditor   SR3,000   
Architect   SR3,000   
Computer Consultant   SR3,000   
Engineer   SR3,000   
Estate Agent   SR3,000   
Land Surveyor   SR3,000   
Legal Practitioner   SR3,000   
Marine and Cargo Surveyor   SR3,000   
Mechanical Engineer   SR3,000   
Notary   SR3,000   
Quantity Surveyor   SR3,000   
Veterinary Surgeon   SR3,000   
*Overseas Architect for a specific project under 1500 m2 US$2000* 
*Overseas Architect for a specific project over 1500 m2 US$3000* 
*Overseas Engineer for a specific project under 1500 m2 US$2000* 
*Overseas Engineer for a specific project over 1500 m2 US$3000* 
SERVICES       
Advertising Agent   SR500   
Aircraft Agent   SR3,000   
Bakery   SR1,200   
Beautician   SR1,200   
Butcher   SR1,200   
Car washer   SR1,200   
Commission Agent   SR500   
Dealer in Pesticides   SR1,200   WT/ACC/SYC/44 
 
- 54 - 
 
  Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs  
Draughtsman Class I   SR1,000   
Draughtsman Class II   SR1,000   
Draughtsman Class III   SR1,000   
Draughtsman Class IV   SR1,000   
Driving Instructor   SR1,000   
Garage   SR1,200   
Hairdresser   SR1,200   
Labour Contractor   SR1,000   
Operator of Laundry Services   SR1,200   
Patent Agent   SR1,000   
Refrigeration Mechanic   SR1,000   
Shipping Agent   SR5,000   
Trade Mark Agent   SR1,000   
TRADE        
Employment Agency   SR2,000   
Exhibiting of Films To Public       
Where seating accommodation is less 
than 100 SR600     
Where seating accommodation is over 
100 SR800     
Coco-De-Mer Dealer SR50     
*Petroleum Sale       
Petroleum Warehouse   SR1,200   
Fixed supply pump to store petroleum 
other than kerosene   SR500   
Fixed supply pump to store kerosene   SR500   
Movable supply pump to store 
petroleum other than kerosene   SR500   
Movable supply pump to store 
kerosene   SR500   
Dealing in or sale of petroleum 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   
Ship Chandler   SR2,250   
Tour Operator   SR2,000   
Travel Agent   SR2,000   
Tour Guide   SR1,000   
Wholesale   SR1,200   
Import   SR1,200   
Motor Vehicle Dealer   SR3,000   
VEHICLE       
Registration of motor vehicles SR100 
Motorcycle with/without side car SR1.50 per cc subject 
to a minimum fee of R200     
Private/Public motor vehicle (other 
than motorcycle, tractor, mobile crane, tracked-motor vehicle) SR1.50 per cc subject 
to a minimum fee of SR1,000     
Mobile Crane SR1.50 per kg subject 
to a minimum fee of SR1,000     
Tracked motor vehicle and other 
vehicles on wheels (not elsewhere specified) including excavator, loader/handle shovel, grader, digger, road roller and heavy duty vehicle SR1.50 per kg subject 
to a minimum fee of SR5,000     
Commercial motor vehicle, where the 
vehicle is used or intended to be used for  the conveyance of goods in 
connection with the trade or business 
of the owner of the vehicle SR1.50 per cc subject 
to a minimum fee of SR1,000     
Commercial motor vehicle, where the 
vehicle is used or intended to be used for the conveyance of goods for hire SR1.50 per cc subject 
to a minimum fee of SR1,000     WT/ACC/SYC/44 
 
- 55 - 
 
  Description Licence Fee 1 yr Lice nce Fee 5 yrs Licence Fee 10 yrs  
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/SYC/44 
 
- 56 - 
 
  4. Port and Harbour Dues 
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 GT SR 0.38 per GT     
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 GT SR 0.17 per GT     
(b) Every research vessel, 
tug and tow, survey vessel or vessel of any other category. SR 0.24 per GT SR 0.31 per GT     
  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 GT SR 0.24 per GT     
          
PLEASURE VESSELS: Every 
international pleasure vessel that is not registered in Seychelles (Charges per vessel for 24 hours or part thereof) GROSS TONS First 5 Days Over 5 to 
10 Days Over 
10 Days 
Less than 20 GT SR 85.00 SR 71.00 SR 
57.00 
20 to 100 GT SR 120.00 SR 85.00 SR 
71.00 
Over 100 to 300 GT SR 225.00 SR 190.00 SR 
155.00 
Over 300 to 500 GT SR 435.00 SR 295.00 SR 
225.00 
Over 500 GT 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 GT SR 0.24 per GT     
  0 to 96 hours Each subsequent 
period of 24 hours or part thereof     WT/ACC/SYC/44 
 
- 57 - 
 
  FISHING VESSELS (Foreign-
owned industrial fishing vessel) SR 0.66 per GT SR 0.24 per GT     
  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 GT SR 0.38 per GT     
  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 GT SR 0.25 per GT SR 
3,500.00   
  First nautical mile or 
part thereof from the pilot launch station Exceeding first nautical 
mile from the 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       WT/ACC/SYC/44 
 
- 58 - 
 
    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 OVER 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 of 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   
BERTH DUES (including 
buoys occupancy) shall be applicable to any type of 
vessel occupying berth SR 0.31 per GT SR 0.45 per GT SR 350.00   WT/ACC/SYC/44 
 
- 59 - 
 
  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 ton       
  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 of 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/SYC/44 
 
- 60 - 
 
  b. Customs Dues 
Description Fee 
Application for review of any reviewable decision SR 1,000 
Application for registration as a tax agent SR 2,500 
Application for registration as a Customs Agent SR 2,500 
Application for any corporate body or entity registered 
with SIBA for a Certificate of Tax Exemption SR 1,000 
Application made by any registered business, other 
than those registered with SIBA for a Certificate of Residence for Tax Purposes SR 400 
Charges to the supply of copies:   
Any tax return SR 25 
Official receipts issued  SR 25 
Any assessment SR 25 
Business activity statement SR 25 
Correspondence forwarded Customs Division SR 25 
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 SR 100 
For each certificate issued, including a Tanker Outrun, 
Ships Stores from Bond Undertaking, EURI Certificate, Certificate of Origin or ot her document signed by the 
Comptroller except for a clearance certificate SR 100 
Where any goods intended to be imported 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 SR 20 per tonne or part thereof per day (First 7 days free) 
Proprietor or occupier of a warehouse licensed under 
the Customs Act or the Excise Act  and not being a ship chandler SR 10,000 per year, per licen sed warehouse (payable in 
advance) 
Proprietor or occupier of a warehouse licensed under the Customs Act or the Excise Act  who is a ship chandler SR 5,000 per year, per licensed warehouse (payable in 
advance) 
Processing of any Bill of Entry under the ASYCUDA system SR 25 
Data capture of a Bill of Entry either manually or 
electronically at the request of an importer/ agent SR 50 
Copying any Bill of Entry and providing it to an 
importer/agent SR 50 
Verification of contents of a container at the importer's 
premises at the request of the importer:   
29 foot container SR 1500  
40 foot container SR 2000 
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 SR 500 
(b) When the GST payable on all the goods to be 
destroyed totals SR 1000 or more SR 1000 
Lodgement fee for a special release at Air Cargo SR 100 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 SR 25 per day 
(b) After 10 working days SR 75 per day 
Administrative fee based on monthly turnover for 
specialized warehouse operating outside SIBA premises. 1.50% 
 
 
 WT/ACC/SYC/44 
 
- 61 - 
 
  ANNEX 4 
List of VAT Exemptions 
VAT Exemptions as per Value Added Tax (A mendment of Schedules) Regulations 2012 
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's 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 WT/ACC/SYC/44 
 
- 62 - 
 
  HS CODE TARIFF DESCRIPTION 
030211 00 Fresh/chilled Trout (oncorhynchus mykisslmo trutta, oncorhynchus clarki, 
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  WT/ACC/SYC/44 
 
- 63 - 
 
  HS CODE TARIFF DESCRIPTION 
030510 00 Flours meals and pellets of fish, fit for human consumption 
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 Sweet concentrated milk & cream in powder,granules,solid form a fat content up to 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 pimenta 
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 WT/ACC/SYC/44 
 
- 64 - 
 
  HS CODE TARIFF DESCRIPTION 
080420 20 Dried figs 
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 WT/ACC/SYC/44 
 
- 65 - 
 
  HS CODE TARIFF DESCRIPTION 
230990 14 Swine feed, prepared 
230990 15 Other livestock feed, prepared 
250100 00 Salt & pure sodium chloride,in aqueous solut.or cont.added anticaking, free flowing agents 
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 quinones 
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 insuline 
300339 00 Medicaments cont.other hormones or other products of hd.29.37 but nt cont antibiotics WT/ACC/SYC/44 
 
- 66 - 
 
  HS CODE TARIFF DESCRIPTION 
300340 00 Medicaments cont.alkaloids & derivatives but nt cont.hormones of hd.29.37 or antibiotics 
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 
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 
920110 00 Upright pianos 
920120 00 Grand pianos 
920190 00 Other keyboard stringed instruments and harpsischords WT/ACC/SYC/44 
 
- 67 - 
 
  HS CODE TARIFF DESCRIPTION 
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 
990300 00 Gds re-imported after exportation for repair/alteration/renovation 
990400 00 Personal & hsehd 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/SYC/44 
 
- 68 - 
 
  ANNEX 5 
ACTION PLAN FOR THE IMPLEMENTATI ON OF THE WTO AGREEMENT ON SPS 
Action to be Taken Time-frame 
Legal framework will be in compliance with WTO SPS 
Agreement and commitments. December 2013. 
Application and enforcement of the new WTO compliant laws 
including documented processes and procedures to facilitate 
safe trade 2013 –2015 
Competent Authorities empowere d, resourced and competently 
applying national SPS measures  consistent with the WTO and 
at a level of protection refl ective of Seychelles ALOP. 2013 –2015 
Long term sustainability and governance mechanism inbuilt 
nationally for Seychelles to effective participate in the international trading regime whilst protecting what is important to it nationally. 2013
–2015 
Train key officials in line mi nistries 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 Depa rtment, 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 
  
Enhancing public awareness of SPS and its implication or effects on the Seychelles economy and en vironment. 2013
–2015 
Full implementation establishment of SPS infrastructure 
and safe and WTO-SPS compliant trade in Seychelles  December 2015  
 
 
 WT/ACC/SYC/44 
 
- 69 - 
 
  ANNEX 6 
ACTION PLAN FOR THE IMPLEMENTATION  OF THE WTO AGREEMENT ON TBT  
Programme Activities Time-frame  Resources  Key Performance 
indicators (KPI) 
Ensuring that the Seychelles legal framework is in full compliance with the WTO TBT Agreement  Dec 2013   Trade regime policies  
 Legal legislative 
framework  
Define and Adopt Principles of Good Regulatory Practices  (GRP) for the preparation, adoption and application of 
Technical regulations (TR's) 
and conformity assessment procedures (CAP's) Provision of 
training on GRP to drafters of TR within local 
regulatory 
agencies   Oct 13–Nov 15 
 Financial 
assistance from GoS or other donors 
 TA from WTO 
or other donors  Regulatory Agencies 
more Knowledgeable on GRP. 
 Legal persons from 
AG's Office aware of 
the WTO transparency provision  
Review and 
update of all 
existing Technical Regulations to bring in conformity with GRP Oct 13–Nov 15 
 Financial 
assistance from 
GoS or other donors 
 TA from WTO 
or other donors  National TR's and 
CAP's established is in 
line with GRP 
 Compliance to the 
transparency provision relating to TR's and CAP  
Application and enforcement of the WTO Compliant laws Strengthening 
the capacity of regulatory authorities undertaking  Conformity Assessment to demonstrate compliance with  
Standards and 
Technical Regulations  Oct 13–Nov 15 
 Financial 
assistance from GoS or other donors 
 TA from WTO 
or other donors  Sound national TBT 
infrastructure  
Establishment of a National  
TBT Coordination Mechanism  Operation and 
functioning of 
national TBT Coordination Committee   Oct 13–Nov 15 
 Financial 
assistance from 
GoS or other donors 
 Existence of a National 
forum to oversee the 
implementation and administration of the TBT Agreement 
Operation and functioning of the Notification Authority/Enquiry point Dec 2013 
 Financial 
assistance from GoS or other donors 
 Functional Notification 
Authority/Enquiry Point for TBT 
Participate in regular TBT Committee Meetings Jan 2015 
 Financial 
assistance from GoS or other donors 
 Abreast with the 
implementation and administration of the WTO TBT agreement and Specific trade concerns of members 
Enhance Public awareness on the implementation of TBT  Development of 
awareness programmes  Oct 13–Nov 15 
 Financial 
assistance from GoS or other donors Public will be aware about 
TBT and its impact on trade.  
Full implementation establishment of TBT infrastructure and safe and WTO-TBT compliant trade in Seychelles   
 
December 2015 
 WT/ACC/SYC/44 
 
- 70 - 
 
  ANNEX 7 
ACTION PLAN FOR THE IMPLEMENTATION OF A LESS TRADE RESTRICTIVE EXPORT 
REGIME  
Action to be undertaken Time-frame  
 
Approval from parent Minist ry (Ministry of Finance, 
Trade and Investment)   
Completed 
 Stakeholder consultations fo r review of legislations 
  
Completed 
 Review and amendments to respective legislations 
 Draft Customs Management Regulations 
which would repeal exis ting legislation under 
Trades Tax Regulations 1997, to remove blanket export permit requirement; 
 Amendment of the following legislations 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 
 October 2013 
 
Enactment of export permit legislation  
November 2013  
 
 
 
  
  WT/ACC/SYC/44  
 
- 71 - ANNEX 8 
OVERVIEW OF FISCAL CONCESSIONS UNDER THE TIA, AFIA AND IPA 
 IPA (1994) TIA (2003/2008) 
2008 AFIA (2005) Status Quo 
Customs Duty  
Capital equipment 
and Construction equipment 0% 0% 
 0% Most applied Customs Duty 
(other than on motor vehicles) are currently 0%, thus making the concessions redundant. 
Minor Operating Equipment and consumable  50% of the prevailing rate 
of Customs Duty on all operating equipment subjected to a ceiling of 
2% of its gross income  5% Customs Duty minor 
operating equipments 
 0% Consumables 
 
Fuel 0% Customs Duty for: 
 Agricultural & Marine 
resources Investment in export oriented unit and special growth status 
 Industrial and 
Manufacturing Investment in for export oriented unit and special growth status 
 Professional Services 
Investment in the special growth status only 
 Small scale industries 
Investment in  for export 
oriented unit and special 
growth status 
 Tourism Development 
Investment such as boat hires, charters, yachts and liveaboard, passenger, cruise ships and special growth areas. 
50% Customs Duty: Professional Services Investme nt in Export 
Oriented units  The reminder at 100% Customs Duty (refer to IPA Act)  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 
litres 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  
  WT/ACC/SYC/44  
 
- 72 -  IPA (1994) TIA (2003/2008) 
2008 AFIA (2005) Status Quo 
Motor Vehicle N/A 
  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 N/A 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 N/A 0% 0% Customs Duty 
GST 
Capital equipment 
and Construction material  N/A 0% 0%  
      
15% VAT  is now applicable 
except for exempted goods as per the Value Added Tax (Amendment) Act, 2012  
Minor operating equipment  and consumables N/A  
AT concessionary taxable value  
Concessionary GST 
Boats N/A 0% GST applicable to operators of: 
 dive center,  
 hire craft,  
 non-motorized water sport and 
motorized water sport,  
 yacht and live aboard (permanent & 
temporary),  
 passenger cruise ship (permanent & 
temporary),  
passenger ferry services  
 0% GST 
Protective and safety equipment N/A N/A 0%  
  WT/ACC/SYC/44  
 
- 73 -  IPA (1994) TIA (2003/2008) 
2008 AFIA (2005) Status Quo 
Social Security  
Employers 
contribution towards expatriate  0% for yachts, liveaboard and 
passenger cruise ship where as  Hotels, restaurants, casinos, Car hires, tour operators, travel agents, dive centre, boat hire / 
charters, taxi operators it was 
100%   
  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 0% for yachts, liveaboard and 
passenger cruise ship, small scale industries, personal services investment, industrial and manufacturing investment and agriculture and marine resources investment – export oriented units  50% for, small scale industries, personal services investment, industrial and manufacturing investment and agriculture and 
marine resources investment and 
Tourism developmen t investment -  
Special growth status  100% for, small scale industries, personal services investment, industrial and  manufacturing investment and agriculture and marine resources investment, hotels, restaurants, casinos, car hires, tour operators, travel agents, dive centre, boat hire/ charters, taxi operators – General Category  
 50% applicable rate - Seychellois 
Employees 
contribution   0% for farmers 
5% for agricultural processors, 
Exporter group A & B  
  WT/ACC/SYC/44  
 
- 74 -  IPA (1994) TIA (2003/2008) 
2008 AFIA (2005) Status Quo 
GOP 
 Expatriate up to 25% of work force 
and fee at SR500  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  
 First SR24, 000 payable at 0% and 
15% on the remainder 0% for the first SR250, 000 and 15% on the 
remainder 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/SYC/44 
 
- 75 - 
 
   
ANNEX 9 
Questions on Seychelles' draft Copyright Law 
Question 128 
General Comment:  In many places, the draf t law contains bracketed options (i.e., []) 
(e.g., Sections 3(2), 6(2), 12, 22(2) (3) and (4), 23(2), 25(2), 26(c), 30(2) and (3)).   
Please provide the final wording of those provisions or explain what the brackets 
signify. 
Answer: 
Seychelles would like to clarify that the "bracketed options" are simply sub-sections and not 
options. 
Question 129 
Section 1(c):  Please explain if this applies to foreign works (i.e., can copies of foreign 
works that were made without the authorizatio n of the right holder be distributed to the 
public for two years)? 
Answer: 
Seychelles can confirm that this should not apply to foreign works. The Attorney General's Office 
will do the necessary amendments. 
Question 130 Section 8:  Is the private reproduction for personal purposes limited to published works 
that were legitimately acquired?   Will the GOS have a private copying levy to 
compensate right holders for the personal copying? 
Answer: 
Seychelles would like to confirm that it has in place a system; Collective Management 
Organizations (CMOs) for music. However, it would require and will be seeking transition period to 
implement this system for other forms of art.   
Question 131 
Section 11(1)(b) and Section 12(a):  Th e proposed exception for reprographic 
reproduction in Sections 11 and 12 is limited  to "published articles, other short works or 
short extracts of works."   
 Do unpublished short works or short extr acts of works, or both, fall within 
this provision?  The Section 11 exce ption allows for the creation of a 
single copy for each student and teacher, but the reproduction must be isolated or, if repeated, on separate and unrelated occasions.  We request 
further clarification on the scope of this proposed exception.   
 For example, would a large university cl ass of students each requesting a 
single copy be considered sepa rate, unrelated occasions?   
 Would a class that requests copies each year be considered separate, 
unrelated occasions? WT/ACC/SYC/44 
 
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  Answer: 
Seychelles can confirm that unpublished work should  also be given a certain level of protection. 
Seychelles' recognizes the complications that these clauses can cause. The Attorney General's office will ensure that it is worded in a way that would be clear and avoid any complications or 
misunderstanding in their interpretation. 
Question 132 Section 12(b): Does this provision, which allo ws a library or archive to make a copy for 
preservation or replacement purposes, allow for the creation of a digital copy?  If a 
digital copy can be made under this proposed provision, can it be distributed or made 
available outside the physical premises of the library or archive?  
Answer: 
Seychelles can confirm that copies are allowed to be made in digital format. However, the source 
should be acknowledged (i.e.: whether it is the property of the archives or the library)  
Question 133 
Section 24(5):  There is no 23(1)(e).  Do you mean 23(1)(d)? 
Answer: 
Seychelles can confirm that this is a typing error. It should indeed be 23(1)(d).  
Question 134 
Section 25(2):  What is the term of protecti on for broadcasting organizations?  Please 
see General Comment above. 
Answer: 
Seychelles can confirm that that the term of protection for broadcasting organizations shall be until 
the end of the "twentieth" calendar year rather than the "fiftieth".  
Question 135 
Section 26(b)(c)(d):  The proposed provisio n creates exceptions to protections for 
performers, producers and broadcasting or ganizations and allows reproduction for 
scientific research or for teaching acti vities.  We have many questions:   
Are these reproductions limited to a single copy (i.e., can unlimited reproductions for 
scientific research and te aching be created?),  
Answer: 
Seychelles can confirm that unlimited reproductions for scientific research and teaching can be 
created. 
Question 136 Must the reproductions be without th e purpose of commercial advantage?  
Answer: 
Seychelles can confirm that the reproductions must be without the purpose of commercial 
advantage. WT/ACC/SYC/44 
 
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  Question 137 
Does this permit reproductions of entire works?   Answer: 
Seychelles would like to inform that reproduc tions of entire works shall not be permitted. 
Question 138 
Please explain the types of reproductions that  (a), (b) and (c) permit that would not be 
permitted under (d)? 
Answer: 
Seychelles would like to provide the following clarifications:    
Under (a) these reproductions can have limit or may not depending on nature of the request or if 
the work is protected or not. For example, repr oduction of printed matters from any publication 
can be done with the permission of the author fo r educational purposes only, with no royalty fees 
involved. However, should there be a Collective Management Organization (CMO) dealing with reprography matters, then it would be the Collecting Society to take charge of the required fees or 
agreement/contract with respective organization/establishment. Hence, a fee will be payable to 
the Author through the Society. The Society will thereafter remove 10% administrative cost to facilitate such transaction and the remaining sum will be paid to the author 
Under (b) it is confirmed that it shall be without the purpose of commercial advantage, if 
permission is granted to be used solely for research or educational purposes, "especially with no fee chargeable". Hence, if the Author authorises the use of his/her work on a commercial basis, and the Author is being remunerated accordingly, then the work can be used for the purpose of 
commercial advantage(s), for certain period of time  deemed fit, or based on agreement reached. 
Under (c) permission are usually not granted for an  individual to reproduce an entire work(s) of 
any Author. The person requesting such favour will be advised to buy/acquire an original 
publication, or the Author can be contacted to request for permission to reproduce the said original 
work if it is not available on the market (i.e. using the same template, without correction, addition or alteration done) 
Under (d) the present provisions of the Copyright Ac t, the use of any work without authorisation of 
the author or other owner of the copyright is not allowed.  
Additional Concerns: 
Question 139 
Berne Article 7(8):  The Draft Copyright Act is silent on the rule of the shorter term.   
We request information on how the Governme nt intends to address this issue.   
Said another way, if the law does not exp licitly address this issue, please confirm 
whether or not the Rule will, or will not, be applicable.  For example, what term will the 
GOS apply in Seychelles to a foreign work wh ere that country has with a longer term 
than that provided for in the Draft Act? 
Answer: 
Seychelles can confirm that it is intending to become signatory to the Berne Convention. 
Upon acceding to the said Convention, Seychelles will ensure that its Copyright legislation is consistent with all the provisions of the Convention.        WT/ACC/SYC/44 
 
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  Question 140 
Berne Article 9:  Are sound and visual recordings considered reproductions? Answer: 
Seychelles can confirm that sound and visual recordings are considered reproductions.   
Question 141 
Berne Articles 11, 11 ter and 14;  
Do authors enjoy their rights (as enumerated in  your law) for translations of their work?  
Answer: 
Seychelles can confirm that it is irrelevant whether their work has been translated or not, the 
rights of authors are protected under the law.  
Question 142 
Do authors of works that are adapted into audiovisual works or phonograms retain the 
rights enumerated in your law for the adapted work when the adapted work is reproduced, further adapted, publicly pe rformed or communicated to the public? 
Answer: 
Seychelles can confirm that Authors' rights should be respected, not only for printed matters; the 
same rights are afforded for audi o-visual works as well.     WT/ACC/SYC/44 
 
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  ANNEX 10 
Questions on Seychelles' draft Indu strial Property Act of Seychelles 
Question 143 
Section 91(2) indicates that "[a] government body on its own initiative or upon request 
of any of the persons designated in Subsecti on (1)(a), file for, obtain and enforce the 
registration of geographical indications wi th respect to goods where the producers of 
those goods are not formally organized and may not apply for, or obtain and enforce the 
registration of a geographical indication."   
Can the GOS explain what measures it has to enforce registration of both national and 
foreign geographical indications?  Is the bu rden on the rights holder to enforce its 
registration? 
Answer: 
Given that geographical indications is a relatively new concept with regards to Intellectual Property 
Rights law in Seychelles, it would need capacity building in enforcing such measures. However, it is 
envisaged that such enforcement would be coordina ted by the centralized IP Office that will be 
established. 
Question 144 
Section 94 (1) provides for opposition  by interested third parties.   
Although it is clear that well-known trademar k owners have grounds for opposition, is it 
also possible for an owner of a prior trademar k which is not well known to prevail in an 
opposition proceeding against a later-filed co nfusingly similar geographical indication? 
Answer: 
Se yc he l le s  would  l ike  to c onfirm that  it w i l l a ls o b e  p oss ib le  f or an owne r of a p rior t rad e mark 
which is not well known to prevail in an opposition proceeding against a later-filed confusingly 
similar geographical indication. 
Question 145 Section 112(5):  
May a court order an infringer to pay pre-es tablished damages, where the infringer did 
knowingly engage in infringing activity, as  well in cases where the infringer did not 
knowingly engage in infringing activity?   
Answer: 
Seychelles would like to confirm that a court may order an infringer to pay pre-established 
damages, where the infringer did knowingly engage in infringing activity, as well in cases where 
the infringer did not knowingly engage in infringing activity. 
Question 146 
Please explain how this provision complies with TRIPS Article 45(2). Answer: 
Seychelles confirms that this provision is in conformity with TRIPS Article 45(2) because similar to 
TRIPS Article 45(2) it also provides for the court to, where appropriate, order recovery of profits WT/ACC/SYC/44 
 
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  and/or payment of pre-established damages where the infringer did not knowingly, or with 
reasonable grounds to know, engage in infringing activity. 
 
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