RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SYC/10 
4 June 2010 
 (10-3097) 
Working Party on the 
Accession of Seychelles Original:   English 
 
 
 
ACCESSION OF SEYCHELLES 
 
Additional Questions and Replies  
 
 
 The following submission, dated 26 May 2010, is  being circulated at the request of the 
Delegation of the Republic of Seychelles.   
_______________ 
  WT/ACC/SYC/10 
 Page i 
 
 
  TABLE OF CONTENTS 
 
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE ......................................1  
2. Economic Policies.............................................................................................................. ........1  
(a) Main directions of the on going economic policies..................................................................1  
(b)  Monetary and fiscal policies................................................................................................... ..7 
(c) Foreign exchange and payments system ...............................................................................12  
(d) Foreign and domestic investment policies ............................................................................13  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES .........................................17  
6. Description of judicial, arbitral or ad ministrative tribunals or procedures .....................17  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................18  
1. Import Regulations ............................................................................................................. ....18  
(a) Registration requirements for engaging in importing.........................................................18  
(b) Characteristics of national tariff ...........................................................................................20  
(c) Tariff quotas, tariff exemptions.............................................................................................21  
(d) Other duties and charges, specifying any charges for services rendered ..........................23  
(e) Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............25  
(f) Import licensing procedures ..................................................................................................27  
(h) Customs valuation.............................................................................................................. .....32  
(i) Other customs formalities ...................................................................................................... 33 
(j) Pre-shipment inspection ........................................................................................................ .34 
(k) Application of internal taxes on imports...............................................................................34  
(l) Rules of origin ................................................................................................................ .........36  
(m,n,o)  Anti-dumping, countervailing duty and safeguard regimes ...............................................36  
2. Export Regulations ............................................................................................................. ....37  
(a) Registration requirements for engaging in exporting..........................................................37  
(c) Quantitative export restrictions, includi ng prohibitions, quotas and licensing 
system......................................................................................................................... ..............38  
3. Internal policies affecting foreign trade in goods.................................................................39  
(a) Industrial policy, including subsidy policies.........................................................................39  
(b) Technical regulations and standards ....................................................................................42  
(c) Sanitary and phytosanitary measures...................................................................................44  
(d) Trade-related investment measures ......................................................................................48  
(e) State-trading practices........................................................................................................ ....49  
(f, g) Free zones and free economic zones ......................................................................................49  WT/ACC/SYC/10 
Page ii  
 
  (l)
 Government procur ement practices......................................................................................52  
4. Policies affecting foreign trade in agricultural products.....................................................54  
5. Policies affecting foreign trade in other sectors ...................................................................56  
(b) Policies affecting foreign trad e in other major sectors........................................................56  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................58  
1. General........................................................................................................................ .............58  
(a) Intellectual property policy................................................................................................... .58 
(c) Membership of international intellectua l property conventions and of regional 
or bilatera l agreements........................................................................................................ ...59 
2. Substantive standards of protection, including procedures for the acquisition 
and maintenance of intellectual property rights ..................................................................59  
(a) Copyright and related rights..................................................................................................6 0 
(b) Trademarks, including  service marks...................................................................................61  
(e) Patents........................................................................................................................ ..............61  
(f)  Plants variety protection ...................................................................................................... ..62 
(g)  Layout designs of integrated circuits ....................................................................................62  
(h)  Requirements on undisclosed information, including trade secrets and test data............62  
4. Enforcement .................................................................................................................... ........62  
VI. TRADE-RELATED SE RVICES REGIME .........................................................................65  
VII. INSTITUTIONAL BASE FOR TRAD E AND ECONOMIC RELATIONS 
WITH THIRD COUNTRIES ................................................................................................65  
2. Economic integration, customs union  and free-trade area agreements.............................65  
ANNEX .......................................................................................................................... .......................66   WT/ACC/SYC/10 
 Page 1 
 
 
 Note:  As mentioned in the Memorandum of Fo reign Trade Regime, Seychelles is undertaking 
extensive reforms in its economy since 2008, includi ng its trade regime.  In this respect, Seychelles 
will keep the Working Party informed of the reform s being undertaken particularly those which affect 
the trade regime on a regular basis.  It is important  for the Working Party to note that the framework 
for Seychelles' trade regime is significantly influenc ed by a wider regional integration agenda of the 
Common Market for Eastern and Southern Africa  (COMESA), the Southern African Development 
Community (SADC) and the Indian Ocean Commi ssion (IOC) together with the Economic 
Partnership Agreement negotiations.          
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE 
2. Economic Policies 
(a) Main directions of the ongoing economic policies - Pricing policies
 
Question 1 
More than a decade ago, Seychelles acknowledged to  the Working Party that the application of 
its price control regime on imported goods but no t on similar domestic products was not in 
conformity with the requirements of GATT Article III and stated that it was willing to take all 
necessary steps to bring this policy and its comme rcial statutes in line with the requirements of 
the WTO Agreements.  In the response to Questio n 5 of document WT/ACC/SYC/8, Seychelles 
further stated that legislation was before th e "National Assembly for approval" that was 
intended to "permit the Government to bring th e current price control regime in line with the 
requirements of the GATT 1994?" 
In document WT/ACC/SYC/9, however, Seychelles co nfirms that this original system is still in 
place and still declines to indicate how it in tends to bring the price control regime into 
conformity with the national treatment provisions of GATT Article III.   
Are the Trades Tax Act and Trades Tax Regulation  (1997) still the legal basis for the price 
control regime?  Have there been any amendments  to the scope or provisions of the system 
since 1997? 
Answer:  
Seychelles can confirm that the price control regime has been eliminated. 
Question 2 
Please describe how Seychelles will eliminate the discriminatory treatment of imported goods in 
its price control system prior to the conclusion of negotiations for the terms of its accession to 
the WTO. 
Answer:  
Please see answer above. WT/ACC/SYC/10 
Page 2  
 
 Question 3 
If they yet exist, please provide a copy of draft legislative or regulatory changes that will 
eliminate the discriminatory treatment of im ported goods in the price control system. 
Answer:
 
There is currently a non-application of the pric e control system.  The Customs Management Act 
(CMA) will repeal the Trades Tax Act.  Th e CMA will not have any provisions for the 
implementation of any price control system, which exists in the Trades Tax Act.   
Question 4 
Document WT/ACC/SYC/9/Add.1 lists the Consumer Protection Bill of 1997 and its 
regulations.  Is this the legislation referred to  in the response to Question 5 of document 
WT/ACC/SYC/8, which stated that it was before the "National Assembly for approval" in 1998 
and was intended to "permit the Government to  bring the current price control regime in line 
with the requirements of the GATT 1994?"   
Answer:  
Please see answer above. Question 5 Please confirm that it was enacted.  Please explain what aspects of it were intended to permit 
Seychelles to bring its price control regime into line with WTO?   
If it was enacted, why are the extensive price controls described in Annex 5 still applied on a 
discriminatory basis to imports? 
Answer:
 
Seychelles can confirm that the price control regi me has been eliminated  as stated previously. 
Question 6 
Does this policy apply to domestic as well as import ed products?  If it applies to both, why is the 
control system calculated on the basis of the import value of the goods? 
Answer:  
Seychelles can confirm that the price control regime has been eliminated. 
-   State Ownership and Privatization  
Question 7 
Please list Seychelles' State-owned or State-controlled enterprises whether or not they have 
exclusive benefits or privileges (including, but not limited to "budget-dependent parastatals").  WT/ACC/SYC/10 
 Page 3 
 
 
 Answer:  
Company Parent Ministry Structure Industry Exclusive Rights 
Pension Fund Ministry of 
Finance Body Corporate Superannuation Only pension fund in 
country and Act states 
that it should regulate the industry as well.   
Development Bank of Seychelles Ministry of 
Finance Body Corporate Finance None 
Housing 
Finance Corporation Ministry of 
National Development Company Finance None. 
Public Utilities 
Corporation  Ministry of 
Environment, Natural Resources and Transport Body Corporate Infrastructure Exclusive rights under 
the PUC Act to provide public utilities in the country.  
Seychelles Civil Aviation Authority  Ministry of 
Environment, Natural Resources and Transport Body Corporate Transport Own and runs 
Seychelles International Airport. 
Seychelles Public 
Transport 
Corporation Ministry of 
Environment, 
Natural Resources 
and Transport Body Corporate Transport Exclusive rights to 
operate public 
transport during peak 
hours. 
Seychelles Port Authority Ministry of 
Environment, Natural Resources and Transport Body Corporate Infrastructure Owns and runs Port 
Victoria and regulates the use of piers and jetties. 
Praslin Transport Corporation Ministry of 
Environment, Natural Resources and Transport (MENRT) Company Transport Exclusive rights to 
operate public transport on Praslin conferred to it via an agreement with MENRT signed 30 January 2009 
Seychelles Trading 
Company Ministry of 
Finance Company Food 
importer/retailer/wholesaler None 
Air Seychelles Ministry of 
Finance and the Ministry for Environment, Natural Resources and Transport Company  Air Transport Ground handling 
operations at the Airport. 
Island Development Co. Ministry of 
National Development Company Property Management 
Construction Infrastructure Domestic Aviation Responsible to 
manage certain outer islands conferred to it by Cabinet. 
Seychelles Petroleum Company President's Office Company Oil transportation and 
distribution and oil tanker Chartering None 
Seychelles 
Land Transport Agency Ministry of 
Environment, Natural Resources and Transport Body Corporate Road infrastructure 
development and maintenance. None 
Indian Ocean 
Tuna (IOT) President's Office Company Tuna Canning Exclusive right to can 
tuna in Seychelles. 
Government owns 
40% of IOT. WT/ACC/SYC/10 
Page 4  
 
 Company Parent Ministry Structure Industry Exclusive Rights 
Land Marine President's Office Company Stevedoring and Cargo 
Handling Exclusive right to 
stevedoring and cargo handling at Port Victoria only. 
Nouvobanq Ministry of 
Finance Company Banking None 
 
 
Question 8 
Does Seychelles designate any State-owned or private enterprise (other than SEYPEC) as a 
monopoly trader or otherwise to trade on its be half?  If so, please identify these enterprises and 
describe the trade they conduct, either thro ugh government mandate or on its behalf. 
Answer:  
Please see answer above. 
Question 9 
According to the response to Question 4 of document WT/ACC/SYC/7, the Government of 
Seychelles intends to privatize the Compagnie Se ychelloise de Promotion Hoteliere, Eau de Val 
Rich and Seychelles International Me rcantile Banking Corporation, Ltd. 
Please describe whether this privatization process ever occurred.  
Answer:  
Seychelles would like to confirm that the Co mpagnie Seychelloise de Promotion Hoteliere 
(COSPROH) has been dissolved and the hotels were so ld to foreign firms.  As for Eau de Val Rich, 
the company was sold through public tender.  Seychelles International Mercantile Banking 
Corporation, Ltd. still operates, Government owns 78 per cent of the company and at this point in 
time Government of Seychelles does not have the inten tion to sell its shares in the company.  There is 
a possibility that it may consider to do so in the future.   
Question 10 
Are foreign nationals allowed to participate in the privatization of these enterprises under the 
same terms and conditions as Seychellois nationals? 
Answer:  
Yes, foreign nationals are allowed to participate in the privatisation of these enterprises and under the 
same terms and conditions as Seychellois nationals. 
Question 11 Seychelles Trading Company (STC):  Document WT/ACC/SYC/9 states that the STC has 
replaced Seychelles Marketing Board (SMB) in corporate terms, and that most of the SMB subsidiary companies have been sold through public tender or dissolved.   
The text is unclear as to which subsidiary fi rms have been sold and which dissolved.  Could 
Seychelles please clarify, and give more in formation on how the firms were divested.  WT/ACC/SYC/10 
 Page 5 
 
 
 Answer:  
Ex-SMB Unit Process 
Indian Ocean Nursery (Closed down)  assets sale by public tender 
Soap Line public tender 
Agro Industries public tender 
Landing Craft – Enterprise II public tender 
Tomato Sauce Bottling public tender 
Hatchery single source 
Meat Corner public tender 
Water Bottling public tender 
FoodPro management takeover 
Coetivy Prawns Limited (Closed down) public tender  
Abattoir – Mahe  Transfe rred to Farmers Cooperative 
Abattoir – Praslin  public Tender 
Animal Feed Factory Transfe rred to Farmers Cooperative 
 
Question 12 
It appears that the STC still holds ownership of a Tea Factory, an Animal Feed factory, a Duty 
Free shop, and an abattoir facility and possibly some part of Agro-Industry.  In addition, 
Seychelles states that the STC, unlike the SMB, does not "have any monopoly for the supply of 
any good or service nor does it have any prefer ential credit facility with the Government of 
Seychelles" 
Answer:  
Seychelles can confirm that the SMB Act has now been repealed and STC now operates as a 
commercial entity. 
Question 13 Does Seychelles still operate these companies as State-owned enterprises, and who is responsible 
for their bills and how is their management chosen? 
Answer:
 
Seychelles operates just STC, which consists of the following ex-SMB divisions; tea and coffee 
plantation, supermarket, Airport Duty Free shop and toilet paper factory.  The Directors and CEO of 
STC are appointed by the President of Seychelles as th e Head of Government.   STC is responsible for 
paying its own bills.  
Question 14 
What progress has been made in divesting th ese firms since the drafting of document 
WT/ACC/SYC/9? 
Answer:  
Since, drafting document WT/ACC/SYC/9, Governme nt has tendered the ex-SMB Pasta and Snack 
lines but did not receive any response from prospec tive investors; local and foreign.  These two 
divisions have closed down and they are the last ones remaining following the dissolution of SMB. WT/ACC/SYC/10 
Page 6  
 
 Question 15 
Does the STC or any subsidiary enterprise that it  owns or controls have any monopoly rights 
for the importation, exportation, or domestic di stribution of any products or services, e.g., "the 
essential, and basic commodities mentioned at 1(b) of Annex 3" of document WT/ACC/SYC/8? 
Answer:
 
Seychelles can confirm that STC or any subsidiary enterprise that it owns or controls does not have 
any monopoly rights for the importation, exportation, or domestic distribution of any products or 
services, e.g., "the essential, and basic commodities mentioned at 1(b) of Annex 3" of document 
WT/ACC/SYC/8. 
Question 16 
Which, if any, of the STC's firms or operations are subject to the price controls provided for in 
the Trades Tax Regulations? 
Answer:  
As mentioned above, the price cont rol regime has been removed. 
Question 17 
Please list by HS tariff line any items whose im port and export trade is reserved for the STC 
(assuming that the SMB is now defunct).  Plea se clarify if these items are the same as those 
listed in Annex 4. 
Answer:  
STC does not have any reserved item in the HS Code  reserved for its import and export trade.  STC 
would have to follow the same procedure as any individual or company if it is importing the items 
listed in Annex 4.  In addition it would also need an export permit for any item it exports. 
Question 18 
Seychelles Petroleum Company (SEYPEC):   Does SEYPEC also have a monopoly on the 
distribution of petroleum and petroleum products?  
Answer:  
Seychelles would like to confirm that as of Ja nuary 2010, SEYPEC does not have a monopoly on the 
import and distribution of petr oleum and petroleum products. 
Question 19 
Please describe Seychelles' legal and commercial arrangements for retail and wholesale trade in 
these products. 
Answer:  
Please see answer above.  WT/ACC/SYC/10 
 Page 7 
 
 
 (b) Monetary and fiscal policies 
Question 20 Please provide a comprehensive outline of  Seychelles current taxation policies: 
Please list all direct and indirect taxes applied, wi th particular emphasis on the details of taxes 
applied to goods and services.  We are aware of the following taxes from references in document 
WT/ACC/SYC/9: 
− Tariffs on Imports; 
− GST; 
− Social security contributions; 
− Rent on and Leasing of Government land buildings and other assets; 
− Business Tax; 
− Withholding Tax; 
− Road Tax; 
− Forex Repatriation Tax (1.5 per cent); and 
− Fees for various licenses. 
Answer:
 
We refer to your request for a comprehensive ou tline of Seychelles' current taxation policies and 
confirm that the following revenue la w are relevant to the question: 
− Trades Tax (Tariffs on imports); 
− Goods and Services Tax (GST); 
− Fees for various licenses; 
− Excise Tax Act 2009; and 
− Business Tax Act 2009. 
Trades Tax:  
Trades Tax is a tax levied on imported goods into Seyc helles.  The amount of tax levied accords with 
rates specified in the Trades Tax Regulations and schedules to the Trades Tax Act. 
The Trades Tax is calculated on the CIF (Cost,  Insurance and Freight) value of the goods.  
The scheduled rate is then applie d in the case where the rate is ad valorem .  In case where it is a 
specific rate the tax is levied based on the volume of the goods. 
Goods and Services Tax (GST):  
The Goods and Services Tax (GST) is tax levied  on imported goods, specified manufactured goods 
produced in Seychelles and specified service providers.  
Seychelles can confirm that the GST regime is currently under review, with the intention of 
introducing a Value Added Tax (VAT) regime in 2012.    
Fees for various licenses:  
Fees for various licenses apply to specified categories of businesses in Seychelles.   WT/ACC/SYC/10 
Page 8  
 
 Excise Tax Act 2009:
 
− Imposes a liability on excisable goods removed from taxation control by a registered 
manufacturer; or 
− on excisable goods imported into Seychelles.   
Question 21 
Please provide information on the legal authority for their application.   
Answer:  
Seychelles would like to inform the Member of the following: 
− Tariffs on Imports:  Trades Tax Act 198 6 and Trades Tax Regulations 1997; 
− GST:  Goods and Services Act 2001 and G ood and Services Tax Regulations 2003; 
− Social Security Contributions:  Social Security Act 1987; 
− Rent on and Leasing of Government land build ings and other assets: Goods and Services 
Act 2001 (Schedule 2); 
− Business Tax:  Business Tax Act 2009 and the Revenue Administration Act 2009; 
− Withholding Tax; 
− Business Tax Act 2009; 
− Revenue Administration Act 2009; and 
− Road Tax: Licenses Act 1986. 
Forex Repatriation Tax (1.5 per cent):  Seychelles conf irms that the forex repatriation tax is no longer 
charged on any foreign exchange cu rrency repatriated from Seychelles. 
Fees for various licenses:  Licenses Act 1986 
Question 22 
What is the approximate portion of total State rev enues that the collection of each of these taxes 
represents?  
Answer:  
Based on 2008 figures, they are as follows: 
− Tariff on imports 12.6 per cent 
− Goods and Services Tax 29.2 per cent1; 
− Social Security Contributions 4.74 per cent1; 
− Rent on leasing of Government land and buildings 5.90 per cent1; 
− Business Tax 16 per cent1; 
− Withholding Tax 3 per cent1; 
− Road Tax 1.27 per cent; 
− Fees for various licenses 3.29 per cent. 
Question 23 
Please describe the Business Tax. 
                                                      
1 There have been changes in 2009 and 2010.  WT/ACC/SYC/10 
 Page 9 
 
 
 Answer:  
The new Business Tax Act 2009 is effective since 1 January 2010.  The Ac t differentiates between 
business structures and predicates liabi lity in accordance with the adopted  business structure.  To that 
end, sole traders, namely natural persons operati ng under their own name enjoys a tax free threshold 
of SR 100,000 as well as a concessional rate of ta x between the threshold amount and SR 250,000. 
In contrast with sole traders, other business entiti es- widely defined in the Act- are taxable on the 
totality of their taxable income.  In other words, no threshold applies to entities. 
The new Business Tax Act provides for a self assessme nt regime therefore it is important that every 
business correctly determines evaluates their tax obligations.  The Act, as well as the Revenue 
Administration Act, incorporates a number of probity measures designed to promote self compliance   
A tax year for the purposes of the Business Tax Ac t in Seychelles generally runs from January to 
December.  
A business is defined to include:  "a commercial or profit making venture, a profession, trade, 
vocation, or calling exercised by, or any leasing of property or premises or any venture in the nature 
of trade carried on by, a person but does not include an occupation as an employee". 
A Sole Trader  
In general terms, a sole trader is an individual operating a business in his or her own name.  A descript 
association of individuals operating under the umbrella  of a partnership are also likely to meet the 
definition. 
Tax Rates  
Under the new regime the following rates will apply to a sole trader's income: 
− SR 0 – SR 100,000 – 0 per cent; 
− SR 100 001 - SR 1,000,000 - 18.75 per cent; and 
− SR 1,000,000 - and above – 33 per cent. 
A Partnership  
A partnership consists of an arrangement where by two or more people carry on a business together 
with a view to profit.  The partnership itself is not a legal entity, it cannot own the assets of the business nor is it responsible for any liabilities that the partnership incurs.  A partnership is not a 
taxable entity under the new regime, but rather the pa rtners of a partnership are taxable on their share 
of the partnership profits. 
The taxable income of the partne rship is still calculated as though the partnership is an entity for 
taxation purposes, however the taxable income of the partnership needs to be assigned to the 
individual partners (based on th e contributions of each partner) before the tax payable can be 
determined.  For example, in the case of a partnership of two partners with equal partnership interests, 
all things being equal taxable income will be allo cated in accordance with their underlying interest.  
If this partnership has taxable inco me of SR 10,000 then each partners ' share of that business income 
would be SR 5,000.  Each partner will be liable to  pay the tax on their shar e of the business income.  
A partnership is still required to lo dge an annual tax return detailing th e income of the partnership and 
each partner's share of that income. WT/ACC/SYC/10 
Page 10  
 
 Company and other entities including government entities
 
If a business is run by a company or other entity the following applies: Tax Rates
 
− SR 0 – SR 1,000,000 – 25 per cent; and 
− SR 1,000,000 - and above – 33 per cent. 
The Business Tax Act 2009 provides two types of Withholding obligations:  
Pay-as-you-go Withholding  
Pay as you go withholding is a statutory requiremen t imposed by revenue law to withhold part of a 
payment for tax purposes in specified circumstances. 
Under PAYG withholding, amounts are collected in r espect of particular payments or transactions.  
Usually, businesses and governmental bodies or other en terprises which make payment in relation to a 
withholding payment as per the summarized list are required to withhold an amount from the payment 
and remit the amount to Seychelles Revenue Commi ssion within a mandated period.  Speaking in 
general terms, the withheld amount  is credited to the account of the payee until reconciliation occurs 
at the end of the tax year. 
Summary of withholding payments  
− Payment of dividend to a resident person by resident entities; 
− Payment of interest to a resident person (it do es not include interest paid to a bank, finance 
company, insurance company or an entity w hose principal business consist of lending 
money); 
− Payment to specified business; and 
− Payment where no valid tax invoice is provided. 
Certain payments to non-resident in respect of: 
− Dividend, interest, royalty, natural resources amount, insurance premium or technical service 
fee; and 
− Remuneration payment to a non-resident  entertainer or sports person. 
The rates of tax to withhold as prescribed under th e First Schedule of the Business Tax Act 2009 are 
as follows: 
− Dividend and Interest paid to resident – 5 per cent; 
− Dividend and Interest, paid to non-resident – 15 per cent; 
− Payment to specified business – 5 per cent; 
− No valid tax invoice provided – 33 per cent; 
− Insurance premium paid to non-resident – 5 per cent; 
− Royalty, natural resource amount, technical serv ice fee paid to a non-resident – 15 per cent; 
and 
− Remuneration paid to non-resident ente rtainer or sport person – 15 per cent.  WT/ACC/SYC/10 
 Page 11 
 
 
 Pay-as-you-go Instalment  
PAYG Instalments is a methodology to facilitate payi ng business tax through the year on a predicted 
taxable income based on: 
− a taxpayer's own estimate of business tax liability; or  
− an instalment amount provided by the SRC based on the taxpayer's previous business tax 
liability or on other considera tions such as industry average. 
Instalment of Tax is defined as the amount of business tax that the owner of a business is liable to pay 
in instalments towards income estimated to be derived in a tax year. 
The due date of instalment payment is from the e nd of each month starting with the month in which 
the business commenced, and is payable by  the 21st of the following month. 
Application for a Revised Estimate  
The law provides that the owner of a business may a pply for a revised estimate of the tax assessed in a 
particular tax year.  An application may be lodged for the following reasons: 
− To revise the instalment of tax assessed higher because the initial tax is considered to be too 
low as the business progresses; 
− To revise down the instalment of tax assessed  due to changed trad ing conditions including 
poor trading results; and 
− To inform that a business has ceased trading. 
Request for variation may require evidence in some circumstances such as proper cash flow forecast 
showing clearly how the revised figure has been ar rived at.  If requested, the information may be 
important for the SRC to determine whethe r to accept or decline the application. 
If a revised application is accepted, a Revised Instal ment of Business Tax Assessment issues showing 
the revised instalment amount of tax payable each month. 
Question 24 
Does Seychelles tax land or other real estate ownership or transfer? 
Answer:  
Seychelles can confirm that it does not tax land or other real estate however; a stamp duty of 
5 per cent of the value of land is levied in the case of  sale and transfer of land and other real estate.  
There is a GST charge of 15 per cent on rent.  A business tax is levied on income derived from the rental of more than one property.   
Question 25 
Does Seychelles levy taxes on personal in come?  Is that the Withholding Tax? 
Answer:
 
Seychelles levies taxes on personal income in the fo rm of social security contributions.  Employers 
pay 20 per cent of all emoluments  on behalf of the employee and the employees pay 2.5 per cent of 
their emoluments.  Emolument includes but not limited to: WT/ACC/SYC/10 
Page 12  
 
 − all salaries and wages; 
− allowance, bonus, commission, compensati on, gratuity, honorarium, overtime; 
− paid leave; 
− payment received by the employee after the em ployment has ceased including severance pay 
and end of contract payments; 
− the assessed monetary value of any quarters, board , residence, benefits or any other allowance 
granted to a person whether paid in cash or given otherwise than in cash; 
− directors and management fees; 
− management fees etc. paid to an overseas  entity, which includes payments for persons 
providing services or carrying on functions in Seychelles; and 
− Non-monetary benefits received by an employ ee, for example:  accommodation provided, the 
provision of a motor vehicle, meals and food allowances and medical treatment. 
A withholding based personal income tax (PIT) on domestic sourced reve nue for nationals and 
resident expatriates will be introduced in 2010, to re place the social security contribution.  The PIT is 
expected to be introduced as of July 2010. 
Application for a Revised Estimate
 
The law provides that the owner of a business may a pply for a revised estimate of the tax assessed in a 
particular tax year.  An application may be lodged for the following reasons: 
− To revise the instalment of tax assessed higher because the initial tax is considered to be too 
low as the business progresses;  
− To revise the instalment of tax assessed lower as a result of poor trading results; or 
− Business has ceased trading. 
Any such claims have to be substantiated by proper cash flow forecast showing clearly how the 
revised figure has been arrived at.  This inform ation is important for the Revenue Commissioner to 
determine whether to accept or reject your application. 
If a revised application is accepted, a Revised Instal ment of Business Tax Assessment will be issued 
to you, showing the revised instalment amount of tax payable each month. 
(c) Foreign exchange and payments system 
Question 26 Are there any "surrender requirements" still in e ffect for the conversion of foreign exchange 
earnings to rupees (a) for traders or (b) for the commercial banks that buy and sell foreign 
exchange? 
Answer:
 
As of 1 November 2008, Seychelles has removed all surrender requirements for the conversion of 
foreign exchange earnings to Rupees for trader s, commercial banks that buy and sell foreign 
exchange. 
Question 27 Section (ii) states:  "The Central Bank charges a 5 per cent commission on the sale of all foreign 
exchange notes...".  WT/ACC/SYC/10 
 Page 13 
 
 
 For what purpose is this charge?  Is it a pplied to Forex sold to pay for imports? 
Answer:  
The Central Bank of Seychelles charges 5 per cen t commission on the sale of all foreign exchange 
notes as an administrative fee for the handling of notes.   
The Central Bank of Seychelles does not intend to take up the functions of commercial banks and 
authorised foreign exchange dealers.  The Central Bank's policy is to direct traders and importers to 
commercial banks and foreign exchange dealers to  meet their foreign exchange requirements. 
Question 28 
If so, it acts as a tax on the importation th at must be either a tariff or a fee for services 
rendered.  As it appears to be an additional 5 p er cent surcharge on trade, we note that it could 
violate obligations under Article II of the GATT 1994. 
Answer:  
Seychelles does not believe that the 5 per cent admi nistrative fee charged by the Central Bank is an 
additional 5 per cent surcharge on trade and would vi olate any obligations under Article II of the 
GATT 1994.  The reason being that the sale of fore ign exchange notes by the Central Bank is not 
intended to pay for imports but solely to cover administrative expenses.   
Question 29 
Does Seychelles consider that its "balance of  payments equilibrium is restored?" 
Answer:  
Seychelles does not consider that its "balance of paym ents equilibrium" has been restored at this point 
in time.   
Question 30 Does the IMF agree? 
Answer:
 
Yes, the IMF agrees that the balance of payments eq uilibrium has not been restored at this point in 
time.  As stated in document WT/ACC/SYC/9, Se ychelles signed a two year IMF Standby Agreement 
with the IMF since 1 November 2008.  Current ly Seychelles is under a successor programme; 
Extended Fund Facility (EFF). 
(d) Foreign and domestic investment policies 
Question 31 Seychelles Investment Bureau (SIB):  Document WT/ACC/SYC/9 states that all prospective 
investors must submit a business plan or project  memorandum to the SIB to receive permission 
to invest in Seychelles. WT/ACC/SYC/10 
Page 14  
 
 Please confirm that it is the SIB that makes the decision to accept or reject the application for 
investment. 
Answer:
 
Seychelles can confirm that SIB can only accept or reject the application for investment following 
consultations with relevant ministries and government agencies. 
Question 32 Please describe the composition of the Bureau and where an investor appeals if it disagrees with 
the SIB decision. 
Answer:
 
SIB is an agency which houses two main techni cal divisions the Business Development Division 
which is responsible for business promotion, project  appraisal, research, legal affairs and facilitation; 
the Aftercare Division. 
SIB does not have an appeal committee.  All appeal cases come to SIB and go through the same 
procedure as the initial project, excep t that the cases are re-forwarded to  only those agencies that had 
reservations/objections on the projects. 
Based on comments received from those agencies, SIB prepares an appeal report and submits to the 
Minister. 
If an investor is still dissatisfied with the decision made by the Minister, he or she can appeal the 
decision through the court system. 
Question 33 
The SIB is described as a one-stop shop, yet a prospective investor also might need to contact 
Planning Authority, Department of the Envi ronment, Department of Health, Seychelles 
Licensing Authority, in addition to registration  with the Office of the Registrar and the Social 
Security Fund.   
How can this be described as a "one stop shop?"  Does the investor also need to apply, e.g., to 
the Ministry of Finance, for a taxpayers number? 
Answer:  
Seychelles agrees that at this point in time the SIB is not a one-stop shop but acts as a "window" to 
investors and guides them through the process.  SIB's role in the investment regime is currently being 
reviewed, with the intention of simplifying current investment procedures.   
Question 34 
The SIB "assesses the project based  on set criteria specified in the Investment Code Act (2005) 
and other trade-related legislation and regulat ions relating to the nature of the project." 
What criteria are specified in the Investment Code Act (2005)?  WT/ACC/SYC/10 
 Page 15 
 
 
 Answer:  
The Investment Code Act (2005) specifies that certain areas of investment which are reserved only for 
Seychelles nationals and those which require that a foreigner sets up a joint venture with a Seychelles 
national(s).  The Investment Code Act (2005) also speci fies areas of strategic i nvestment that is areas 
that can only be invested in subject to government  approval.  Seychelles can confirm that Seychelles 
Investment Code (Act) 2005 is currently unde r review based on World Bank recommendations. 
Question 35 
What other "trade-related legislation or regulations" might be relevant in approving or 
disapproving a request for investment? 
Answer:  
Other trade-related legislations or regulations whic h might be relevant in approving or disapproving a 
request for investment include: 
− Trades Tax Act and Regulation; 
− Town and Country Planning Act; 
− Broadcasting and Telecommunications Act; 
− Copyright Act; 
− Trademarks Decree; 
− Patents Act; 
− Licenses Act; 
− Environment Protection Act and Regulations; 
− Companies (Ordinances) Act; 
− Fire and Ammunitions Act; 
− Food Act; 
− Fisheries Act and Regulations; 
− Employment Act and Regulations; 
− Insurance Act; 
− Health Professional Bills; 
− Hospitals and Dispensaries Act; 
− Medical Practitioners and Dentists Act; 
− Pharmacy Act; 
− Nurses and Midwives Act; 
− Consumer Protection Act; 
− Financial Institutions Act; 
− Immigration Decree; 
− Plant Protection Act; 
− Road Transport Act; 
− Fair Trading Act;  
− Weights and measures Act; 
− Seychelles Bureau of Standards (Regulations); 
− Legal Practioners Act; 
− Commercial Code; 
− Merchant Shipping Act; and 
− Seychelles International Business Authority (SIBA). WT/ACC/SYC/10 
Page 16  
 
 Question 36 
International Business Companies (IBC):  Document WT/ACC/SYC/9 states that the SIBA 
licenses IBC's as limited compani es, exempt from all forms of t axation, to perform international 
business activities solely outside of Seychelles.  Over 25,000 such companies were registered in 
Seychelles in the period 2005-2007.  One type of IBC is "involved in international trade." 
Please describe the nature of the internationa l trade in which an IBC would engage, and 
confirm that none of it could be between Seychelles and another country. 
Answer:
 
In view of the extensive opportunities available for I BCs to engage in, it is difficult for Seychelles to 
describe the nature of internati onal trade in which an IBC would be engaged in.  An IBC can be 
incorporated under Seychelles IBC Act for any bus iness or purpose as long as it does not contravene 
the requirements of the Act.  However, Section 5 of the IBC Act states clearly the type of activities an IBC cannot be involved in.  Seychelles can confirm that as stated in Section 5(1a) of the IBC Act, that an IBC cannot carry on business in Seychelles.  Ther efore, none of activities an IBC could be between 
Seychelles and another country.     
Question 37 Please clarify why Seychelles would find it attractive to host such a company if it could not 
receive any taxation. 
Answer:
 
Offering such services, Seychelles intends to build its reputation as a reliable offshore jurisdiction that 
can offer fast and efficient services to international clients within a well structured and modern legal 
system.  Attracting these companies is also a catalyst in driving improvements in the financial 
services regulations and structure.  Seychelles woul d like to reiterate that it has been listed on the 
White List by the OECD for offshore jurisdictions.  
Question 38 
Company Special Licence (CSL):  Companies in corporated under the Companies (Special 
Licenses) Act, 2003, which makes them a tax resi dent and allows them to take advantage of 
Seychelles double taxation avoidance treaties.   
Does a CSL company pay 1.5 per cent of its gr oss income to Seychelles as taxation?  
Answer:  
Seychelles would like to confirm that currently a CSL company pays 1.5 per cent tax on its taxable 
income as per the Business Tax Act. 
Question 39 What activities are normally conducted by a company with a CSL under the International 
Trade Zone Act?  WT/ACC/SYC/10 
 Page 17 
 
 
 Answer:  
Seychelles would like to clarify that  it is stated in Schedule 1 of the CSL Act that a CSL can operate a 
business in the International Trade Zone.  Seychell es International Trade Zone (SITZ) Act lists the 
following activities which can be undertaken within  the zone; Redistribution, Processing, light- 
assembly, manufacturing and management-export services.  
Question 40 What is the relationship between IBCs and companies with CSL? 
Answer:
 
According to the IBC Act, if an IBC is incorporat ed under the Act it may be continued as a company 
incorporated in accordance with th e CSL Act.  According to Section 16 and 17 of the CSL Act, if an 
IBC is continued as a CSL, it is no longer treated as an IBC.   
An IBC cannot do business in Seychelles and is incorporated under a different law.  A CSL is formed 
as an ordinary company and is thus subject to th e terms and conditions as may be set out in the CSL 
Act. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES 
6. Description of judicial, arbitral or administrative tribunals or procedures 
Question 41 Please describe how administrative decisions of ministries, agencies, offices etc., of the 
Government of Seychelles related to issues cov ered by the WTO Agreements (including but not 
limited to customs issues including valuation, licen sing issues, fees and tax es applied to imports, 
IPR, SPS, and TBT) can be appealed (a) administ ratively, and (b) to the judiciary, either 
directly or from the administrative ruling.  
Answer:
 
Any party or indivi dual can appeal administrative decisions of Ministries, Agencies, offices etc. 
through the following steps: 
− Any party who is aggrieved by a decision of an  Officer of a Department/Ministry can appeal 
to the Minister of that Department/Ministry; 
− If that party is still aggrieved of the decision of the Minister, he can by way of Judicial 
Review seek redress in the Supreme Court of Seychelles; and 
− If that party is still aggrieved of the Ruli ng handed down by the Supreme Court on his 
application for Judicial Review, that party can  lodge an appeal against the decision of the 
Supreme Court in Seychelles Court of Appeal which is the highest court of the land. 
Question 42 
Please describe how Seychelles will accept (ratify)  the WTO accession package after it has been 
approved by the Ministerial Conference (or General Council on behalf of the MC). WT/ACC/SYC/10 
Page 18  
 
 Answer:
 
The Government will present the WTO accession packag e to the National Assembly for ratification. 
IV. POLICIES AFFECTING TRADE IN GOODS 
1. Import Regulations (a) Registration requirements for engaging in importing 
Question 43 
Document WT/ACC/SYC/9 states that "importers require a business licence like other 
businesses."  Please describe in detail how indivi duals and firms – those located within as well 
as those located outside Seychelles – apply for a business licence that allows them to import and 
to export. 
Answer:
 
Individuals and firms located in and outside of Seyc helles must register as a sole trader or private 
limited company or partnership with the Registrar General's Office.  Normally, the process takes one working day.  The company then applies to Se ychelles Licensing Authority (SLA) for an import 
licence.  Export licence is not required; however they  will need to apply for an export permit with the 
Import and Export Division in the Ministry of Finance. 
Question 44 
As necessary, distinguish the business licence of an importer from one acquired for the purpose 
of distribution. 
Answer:
 
The business licence of the importer does not automa tically permit the distribution of the imported 
goods.  To distribute the goods, a person would be required to have a retail and/or wholesale licence. 
Question 45 
Do manufacturers require a separate licence to import or to export? 
Answer:  
Manufacturers do not require a separate licence to im port raw materials.  As stated above an export 
licence is not required they will be required to appl y for an export permit with the Import and Export 
Division in the Ministry of Finance. 
Question 46 
Seychelles Licensing Authority (SLA):  Under wh at Ministry does the SLA perform its tasks? 
Answer:  
The SLA performs its task under the Ministry of Finance.  WT/ACC/SYC/10 
 Page 19 
 
 
 Question 47 
Does the SLA issue licenses (a) for specific activities related to trade, or (b) for the importation 
or exportation of specific goods, or (c) for both? 
Answer:  
SLA issues licenses for specific activities related to trade. Question 48 In the section on Foreign and Domestic Invest ment Policies, document WT/ACC/SYC/9 states 
that all prospective investors must submit a bus iness plan or project memorandum to the SIB to 
receive permission to invest in Seychelles, with the exception of those seeking only to import for 
retail or wholesale trade, who do not need to apply to the SIB but rather apply directly for a 
licence at SLA. 
Please confirm that entities and individuals, both foreign and domestic, seeking to register solely 
for the purpose of importation or exportation, do not need to make an application to the SIB.  
Answer:
 
Seychelles confirms that entities and individuals, both  foreign and domestic, seeking to register solely 
for the purpose of importation or exportation, do not need to make an application to the SIB. 
Question 49 
Is there any category of business licence that may be obtained with the understanding that this 
would be solely for the purpose of importation or exportation, and not for the right to distribute 
goods either retail or wholesale in Seychelles? 
Answer:  
In such a case the business would be licensed for its specific activity and would not require an import 
licence as it would be considered to be for own consumption.  For example a construction company 
would have a licence for construction and would be ab le to import its materials for it to carry out its 
activity.  If the company decides to sell the constr uction materials to individuals and companies it 
would require retail and wholesale licence, which woul d enable it to import and sell the materials.  
Question 50 Annex 3 states that to import any of the goods lis ted there, an applicant should apply for an 
activity licence to import (and distribute) tho se specific goods.  Earlier however, document 
WT/ACC/SYC/9 had indicated that a licence was necessary to import any goods not otherwise restricted if the purpose was not for own consumption.  Please clarify. 
Answer:
 
Seychelles would like to clarify that there is no c ontradiction between what is stated in Annex 3 and 
document WT/ACC/SYC/9.  The list of goods provided  in Annex 3 would broadly cover all the items 
in the HS Code.  Therefore, as indicated in WT/ACC/SYC/9 a licence would be required if the purpose was not for own consumption.  WT/ACC/SYC/10 
Page 20  
 
 Question 51 
Annex 3 states that "No used or second-hand good s are to be imported or sold unless specified 
in the licences."  Does this include remanufac tured goods with a producer's certificate and 
warranty?   
Answer:
 
Yes, this would include remanufactured goods with a producer's certificate and warranty. 
Question 52 
Annex 3 states that "the establishment and the ma intenance of the import licensing system are 
for revenue purposes and are not intended to rest rict the quantity or value of imports." 
Please explain that statement.  We had understood that the purpose of acquiring the licence 
required for importation was related to admini strative requirements for taxation and consumer 
protection, not for "revenue purposes." 
Answer:  
Seychelles would like to clarify that "tax ation" would include revenue purposes.   
(b) Characteristics of national tariff 
Question 53 
Please provide a copy of Seychelles' "tariff" rates,  i.e., the Trade Tax rates, applied to imports, 
in electronic spreadsheet format. 
Answer:  
Seychelles will provide a list of the tari ff rates as part of the Goods Offer. 
Question 54 
Please provide a chart indicating the distributio n of Trade Tax rates by tariff line, e.g., how 
many lines at 0 per cent, how many at 0-5 p er cent, how many at 5-10 per cent, etc.   
Answer:  
Tariff Structure (As of 1 January 2009)  
Applied Customs Tariffs 
Import duty rate (%) 0 0-5 5-10 10-15 15-20 20-25 > 25 Specific 
rate Total 
Number of tariff lines 4,785 96 2 17 0 324 280 140 5,644 
% of total tariff lines  84.78 1.7 0.04 0.30 0 5.74 4.96 2.48 100 
 
Question 55 
What version of the Harmonized System nome nclature does Seychelles currently use, e.g., 
HS 1996, or something more recent?  WT/ACC/SYC/10 
 Page 21 
 
 
 Answer:  
Currently Seychelles is using HS 2002 for the classi fication goods and will be migrating to HS 2007 
as of 2010. 
Question 56 
Please confirm that Seychelles will bind every tariff line in its customs tariff. 
Answer:  
Seychelles will provide a comprehensive goods offer. 
Question 57 
We note that additional specific levies are im posed on several products.  Are such levies 
imposed only on imported products?  And if yes, does Seychelles plan to schedule them?  
Answer:  
Yes, levies are imposed on imported products and Se ychelles plans to schedule them as part of its 
goods offer. 
(c) Tariff quotas, tariff exemptions 
Question 58 
According to document WT/ACC/SYC/9, the Tr ades Tax Regulations of 1997 provides that 
products in the following categories are eligible for tariff exemptions: 
(a) Imports for agricultural a nd marine resources investment; 
(b) Imports for industrial and manufacturing investment; (c) Imports for professional services investment; (d) Imports for small scale industries investment; and 
(e) Imports for tourism development investme nt under the Tourism Incentives Act of 2003 
and Agriculture and Fisheries Incentives Act of 2005. 
Please describe how an importer sh ould apply for such exemptions. 
Answer:
 
The exemptions listed above (a) to (d) are app lied under the Investment Promotion Act (1994). 
The exemption under (e) is catered for under the T ourism (Incentives) Act, 2003 and the Agriculture 
and Fisheries (Incentives) Act, 2005.   
To apply for such exemptions, businesses should be  licensed by Seychelles Licensing Authority and 
submit relevant fact sheets about their businesses  to Seychelles Revenue Commission.  The importer 
should then apply for concessions in the prescribed form as mentioned under the aforementioned Acts 
i.e. the Investment Promotion Act (1994) and th e Tourism Incentives Act (2003) and Agriculture and 
Fisheries Incentives Act (2005) sta ting the items to be imported a nd should be duly signed and/or 
stamped by the applicant.  WT/ACC/SYC/10 
Page 22  
 
 Question 59 
Precisely what "investment" products are eligible  for the exemptions, e.g., initial machinery and 
equipment, replacement parts, raw mat erials, construction materials, etc.? 
Answer:
 
Investment products include capital equipments, mi nor operating equipments.  However, investment 
products exclude consumable items.  
In the case of Agriculture and Fisheries Incentives Ac t (2005) investment products include protective 
and safety equipments. 
Question 60 
How does the government (and customs officials)  distinguish "investment" products exempt 
from the Trades Tax and similar products imported for distribution? 
Answer:  
The applicant (as described above) should submit the form which has been appr oved by an authorized 
officer from the Ministry of Finance together with th eir corresponding Bill of Entry.  This will enable 
government – custom officials – to distinguish be tween the products exempted  from Trades Tax under 
an Act and those same products imported for distribution.   
Question 61 
What chapter(s) of the Trades Tax Regulations provide for these exemptions? 
Answer:  
The Trades Tax Regulations do not provide for these exemptions.  It is the incentives Acts which 
provide for these exemptions. 
Question 62 Are there any export performance or local co ntent requirements attached to any of these 
benefits?  If so, please describe them. 
Answer:
 
Yes, under the Agriculture and Fish eries Incentives Act eligible pers ons include fisheries exporters 
and exporters of agricultural products .  The determination for this cate gory is related to the percentage 
of gross turnover in foreign currency remitted to Seychelles. 
Question 63 
According to the response to Question 32 of document WT/ACC/SYC/8, Part XV of the Trades 
Tax Regulations provide special tariff exemptions  for goods exempted in the national interest 
and for export, temporary importation of vehicles and spare parts. 
Please identify or otherwise define more precisel y the goods that are exempted in the national 
interest.  Are such imports limited to im ports made under government authorization?  WT/ACC/SYC/10 
 Page 23 
 
 
 Answer:  
Any good may be exempted in the national interest.  Yes, such imports are limited to imports made 
under government authorization. 
Question 64 
Please identify, including HS numbers, the vehicles  and spare parts eligible for duty exemptions.  
Are these exemptions limited to automotive vehi cles, or do civil aircraft and parts also qualify? 
Answer:  
Please see answer above. 
Question 65 
Please describe any criteria that must be satisf ied in order to obtain the tariff exemption for 
vehicles and spare parts.   
Answer:  
In order to benefit from tariff exemption for vehi cles the importer must be a beneficiary under the 
Tourism (Incentives) Act, Agriculture and Fisherie s Incentives Act and Investment Promotion Act.  
Spare parts do not benefit from tariff exemptions.  
Question 66 Are the vehicles and spare parts eligible for dut y exemptions the same vehicles and spare parts 
whose importation is regulated by import permit (see Annex 4)?  Please clarify. 
Answer:
 
Seychelles would like to clarify that only vehicles are regulated by import permit as stated in 
Annex 4.   
(d) Other duties and charges, specify ing any charges for services rendered 
Question 67 Document WT/ACC/SYC/9 states that "a list of the different [duties and ] charges have been 
submitted to the Secretariat." 
We do not have documentation indicating that such a list has been provided.  Please clarify. 
Answer:
 
Seychelles would like to clarify that at the time of submitting document WT/ACC/SYC/9 the rates of 
the customs charges could not be submitted because a review of the charges were being conducted 
and took longer than expected.  Seychelles would also like to inform memb ers that currently the 
Customs Department is undergoing institutional and procedural reforms. WT/ACC/SYC/10 
Page 24  
 
 Question 68 
Does this list contain all fees and charges for lic ensing and inspection in addition to customs 
fees, port and harbour dues, stamp duties, etc.? 
Answer:
 
The document will contain the different fees and ch arges administered by the Customs Authorities. 
Question 69 According to the response to Question 21 of document WT/ACC/SYC/7, the Trades Tax 
Regulations of 1997 provides a schedule of storag e, documentation and inspection fees charged 
on imports. 
Please provide a copy of this schedule. 
Answer:
 
The document will be submitted once th e Customs charges are reviewed. 
Question 70 
Column 8 of Seychelles' initial off er on market access for goods (document 
WT/ACC/SPEC/SYC/2) provides for 10 per cent Other Duties and Charges. 
Is such a charge currently applied to imports? Answer:
 
Seychelles would like to confirm that there are Other Duties and Charges (ODCs) currently being 
applied on imports.  The ODCs currently being applied are specific. 
Question 71 
We seek a commitment that "other charges" c overed by Article II:1(b) of the GATT 1994 be 
bound at zero in Seychelles goods market access schedule. 
Answer:  
At this point in time, Seychelles cannot commit that "other charges" covered by Article II:1(b) of the 
GATT 1994 can be bound at zero in its goods market access schedule. 
Question 72 
We note that a list of different charges have been submitted to the Secretariat.  Will we receive a 
copy of these charges? 
Answer:  
The document will be submitted once th e Customs charges are reviewed.  WT/ACC/SYC/10 
 Page 25 
 
 
 (e) Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
Question 73 Seychelles has identified a number of products  in Annex 4 of document WT/ACC/SYC/9 as 
banned from importation "for the following  reasons; national security, environmental 
protection, public morals, health and safety or because the goods in question are banned by 
relevant international conventions or protocols su ch as the Convention on International Trade 
in Endangered Species (CITES) and the Mo ntreal Protocol."  These include arms and 
ammunition, CITES controlled animals, controlled drugs, toxic chemicals, counterfeit currencies, camouflage textiles and apparel and pornography.   
Are arms and ammunition and camouflage appare l imported by the Government for security 
purposes?  
Answer:
 
Yes, arms, ammunition and camouflage apparel imported by the Government are for security 
purposes.  All arms and ammunition are considered  to be of national security, are rigorously 
controlled and prohibited to all but the national secur ity forces.  All jungle collared, camouflaged or 
combat designed clothing and textiles are also prohibited, and however this prohibition is currently 
under review, noting that all textiles or clothing which matches those of Seychelles People's Defence 
Forces (SPDF) will remain prohibited. 
Question 74 
Under what circumstances are controlled drugs imported? 
Answer:  
The imports of controlled drugs are administered through the import permit system and subject to the 
approval by the Ministry responsible for health. 
Question 75 
We would appreciate a more detailed discussion of the reasons for the ban of a handful of other 
products listed in Annex 4 whose threat to human, animal, or plant life, health or safety is not 
immediately evident.  These products are:  auto motive bodies; left-hand drive vehicles; hides, 
skins, and fur skins; and palm plants.  
Please describe in more detail the reasons for Seyc helles' restrictions on each of these imports. 
Answer:  
- Automotive bodies  
Before the ban was introduced the Land Transpor t Agency carried out tests and found that the 
vehicles which were fitted with new automotive bodies we re not roadworthy.  Structural defects to the 
vehicles were found to be the main problems as a resu lt of the half cut and quarter cuts being welded 
to the original automotive body.  With regard s to the whole automotive bodies, importers were 
circumventing the tariffs on motor vehicles. WT/ACC/SYC/10 
Page 26  
 
 - Left-hand drive vehicles
 
Being a former colony of Britain, legally motor vehicles should be driv en on the left hand side.  There 
is a high risk of having road traffic accidents when manoeuvring and overtaking other vehicles even 
on flat roads, the main reason being that the vision of drivers' of left hand vehicles would be obscured, 
which could cause potential loss of life and endange r lives of other drivers and pedestrians.   
- Hides, skins and fur skins  
The ban is only imposed on fresh/untreated hides a nd skins and fur skins.  This is to prevent the 
introduction and spread of the foot and mouth di sease, khapra beetle and ticks and other foreign 
organisms which could damage the environment.      
- Palm Plants  
The import prohibition was instituted so as to protect  the endemic palm plants that are present in 
Seychelles.  These endemic palm plants have virt ually no resistance to diseases such as lethal 
yellowing phytoplasma.  The impact of such a disease on these palm plants would have a disastrous 
impact on Seychelles' islands ecology and enviro nment degradation.  As a result of these import 
prohibition Seychelles is currently free from:  palm lethal yellowing  phytoplasma, Rhadinaphelenchus 
cocophilus, Ceratocystis paradoxa, cadang- cadang viroid and Coconut wilt disease.   
Question 76 
Are these imports banned under any circumstances? 
Answer:  
Yes, these goods are banned unless they are imported in  the "national interest" by the Government of 
Seychelles (e.g. arms, ammunitio ns and certain chemicals). 
Question 77 Is there a market for used auto bodies in Seychelles? 
Answer:
 
There may be a market for used auto bodies in Seyc helles, however, this would not be encouraged for 
safety reasons.  
Question 78 Does Seychelles administer any import or export  quotas?  If so, why, and how are they 
allocated? 
Answer:
 
Seychelles, currently does not administer any import or export quotas.    WT/ACC/SYC/10 
 Page 27 
 
 
 (f) Import licensing procedures 
Question 79 Annex 4 has an extensive list of goods requiring a licence for importation.  The list includes 
plants, animals, fruits, vegetables, meat, poul try, fish, fertilizers, pharmaceuticals, plastics, 
wood, fuels, alcohol, tobacco, automotive equipm ent, telecommunications equipment, chemicals, 
civil aircraft and sea-going vessels.  Please descri be in more detail the reasons for Seychelles' 
restrictions on each of these imports. 
Answer:
 
- Plants  
Plants have to be quarantined and their source need s to be verified by the Ministry responsible for 
Agriculture.  This is to ensure that the plants  are imported from pest-free areas of the world.  
The Government of Seychelles does not have the hum an and financial resources to contain effectively 
foreign pests.  As stated in document WT/ACC/SYC/ 9 the island of Mahe is only 27 km long and 
11 km wide, containing pests and plant-borne diseases c ould prove to be extremely challenging.   This 
restriction is also to ensure that the plants be ing introduced into the environment of Seychelles is 
evasive and competes with endemic and other plan ts for nutrients in the soil and sunlight.  
- Animals  
All import permits for any animal are issued by the Ministry responsible for Agriculture.  
All imported animals need to be quarantined for a minimum of 14 days.  The source of importation 
needs to be verified so that these animals are not  carrying any foreign diseases such as rabies, swine 
fever and foot and mouth.  So far Seychelles is free of these diseases.  Spec ies of animals will also 
have to be verified because in case they are rel eased on purpose or by accident into the environment 
they may pose a danger to the local species of animals and human life. 
- Fruits and Vegetables  
Fruits and vegetables require approval from the Mi nistry responsible for Agriculture.  The import 
permit requirement is to verify the source of im ports and the phytosanitary certificate provided from 
the exporting country.  Imported fruits  and vegetables need to be thoroughly examined at the point of 
entry to ensure that they are not  carrying any foreign organisms which could pose a threat to the local 
endemic plants in Seychelles.  These endemic species of plants need to be protected because they are 
not naturally present anywhere in the world apart from Seychelles, therefore they do not have the 
resistance these foreign pests. 
- Meat and Poultry  
Import permits for meat and poultry is issued by th e Ministry of Agriculture, the source of the meat 
and poultry needs to be verified, in order to ascer tain whether the products originate from disease-free 
areas.  This is a preventative measure to reduce th e instances of diseases related to meat and poultry 
spreading to existing farms given the size of the is lands in Seychelles' archipelago.  The cost of 
containing and eliminating these diseases associated to  the Government would be too high especially 
given the limited human and financial resources available to it. WT/ACC/SYC/10 
Page 28  
 
 - Fish
 
Import permits for raw and live fish are issued by the Ministry responsible for Agriculture.  
The restriction on fish has been placed to protect  against diseases associated with raw fish from 
entering into Seychelles.  Issuance of import perm it for live fish is also done through the same 
Ministry, with the aim of ensuring that the species of fish imported would not pose a threat to the 
local species in swamps and rivers if they were ever released.  Such species would include piranhas 
(pristobrycon, pygocentrus, pygopr istis and serrasalmus).  These species of fish could have a 
potentially harmful effect on the ex isting fish species and bird life. 
- Fertilizers  
Imports of fertilizers which include both organic and chemical require an import permit from the 
Ministry responsible for Agriculture.  In the case of organic fertilizers, n eed to be verified so that they 
do not contain foreign organisms which could poten tially have a negative impact on the plant and 
human life, for example bacteria spor es like anthrax.  Whereas, chemical  fertilizers need to be verified 
so that the level of phosphates and nitrate co mpounds are not excessive which could potentially 
damage the environment, as these compounds have been  proven to encourage the growth of algae and 
other evasive plants such as water le ttuces, as a result of leeching.  The imports of chemical fertilizers 
also become a national security issue, especially when they contain excessive levels of ammonium 
nitrates which are used to produce improvised detonating devices (IDDs).   
- Pharmaceuticals  
Imports of pharmaceuticals require th e approval of the Ministry respons ible for Health.  This is to 
ensure that the products imported are safe for hu man consumption and that the sources of these 
products are reliable.  The import permit requirement  serves as a deterrent against the imports of 
counterfeit medicine.  
- Plastic  
The import requirement applies to sacks and plastic bags.  The Ministry responsible for Environment 
issues the import permit for these items.  For sacks and plastic bags to be issued an import permit, 
their thickness must be not less than 30 microns, whic h is tested by Seychelles Bureau of Standards 
(SBS).  This measure has been instituted to protect  the environment.  Given the extensive period that 
it takes for plastic bags to degrade in the envir onment, the Government would like to encourage the 
recycling and re-using of these items.  Experience has shown Seychelles that plastic bags and sacks lower than 30 microns cannot be used more than on ce and this is in turn is increasing the damage to 
the environment and government costs associat ed with effective disposal of these items. 
- Wood
 
The import permits for wood are issued by the Minist ry responsible for Environment.  The purpose of 
the restriction is to determine whether the consig nment originates from a disease or pest free area.  
Ministry is also concerned on the method used to  treat the wood; some methods may not be as 
effective as others to kill foreign organisms present in the wood.   
- Fuels  
For environmental protection purposes, the storage facilities of the petroleum and petroleum products 
need to be verified.  These facilitie s need to be compliant with environmental standards so that they 
do not endanger human and plant life.  Seychelles h as limited resources; financial and human to deal 
with oil leaks and other environmental hazards.  WT/ACC/SYC/10 
 Page 29 
 
 
 - Alcohol and Tobacco  
The Ministry responsible for Finance issues import pe rmits for alcohol and cigarettes.  The restriction 
was instituted following the imports of poor qu ality or counterfeit alcohol and cigarettes into 
Seychelles, which was considered to be having a negative impact on human life.  The import permit 
requirement also exists for alcohol and tobacco used as a raw materials, so as to ensure that the local 
products do not have negative ef fects on human health.  This import restriction has been a 
recommendation from the Ministry responsible fo r Health and non-governmental organisations. 
- Automotive Equipment  
Import permits for automotive equipment are assesse d by Seychelles Land Transport Agency (SLTA) 
and recommendations are made to the Ministry of Fi nance.  The import permit requirement has been 
put in place to control the imports of left- ha nd drive vehicles which are prohibited by law in 
Seychelles because of the implementation of the British tr affic system (i.e. drive on the left side of the 
road).  The requirement is also a means of admini stering a ban on imports of half and quarter cuts. 
Vehicles which are considered to be oversized (e.g. Heavy trucks, cranes), again the SLTA assesses 
the specifications of the vehicles inclusive of the weight of the vehicle when the import permit is 
lodged and if the permit is recommended, conditions ar e attached to the use of the particular oversize 
vehicle on the roads, e.g. operating hours, where the vehicle can or cannot be operated. 
- Telecommunication Equipment  
The Ministry responsible for telecommunications  issues import permits for telecommunication 
equipments.  The purpose of this restriction is to verify whether these equipments once, they are in 
operation would interfere with the frequencies of ot her telecommunication devices, particular those of 
law enforcement and air and sea port.  Such inte rference in communication could pose a risk to 
national security or endanger human life. 
- Chemicals  
The restriction on imports of chemicals refers only to those listed in Annex 5 of document 
WT/ACC/SYC/9.  The Ministry responsible for h ealth approves import permits for the imports of 
chemicals.  The most pressing concern for the Mi nistry with regards to these imports of these 
chemicals is their storage locations.  Given th e high population density of Mahe, Praslin and 
La Digue, chemical spillages and leaks have the potential hazard to human life and to the 
environment. 
- Aircraft  
Imports of aircraft are subject to import permit s issued by Seychelles Civil Aviation Authority 
(SCAA).  The Authority needs to certify whether th e aircraft is flight worthy and does not pose a 
danger to human life. 
- Sea-going vessel  
Imports of sea-going vessels require an import permit issued by Seychelles Maritime Safety 
Authority.  The Authority certifies that the vessel is sea worthy and does constitute a danger to human 
life and the marine environment.      WT/ACC/SYC/10 
Page 30  
 
 Question 80 
Document WT/ACC/SPEC/SYC/1 indicated that Seychelles would need to amend its import 
licensing system to come into conformity with the WTO Agreement on Import Licensing 
Procedures.   Please identify where Seychelles' legal provisions administering its import licensing system are found.   
Answer:
 
Seychelles' legal provisions administering its import licensing system are found in Licenses Trade 
Regulations (S.I. 22 of 1987).  A copy of the la w is available for consultation in document 
WT/ACC/SYC/10/Add.1.   
Question 81 
Please describe in detail the provisions of the Li censes Act of August 1986, as they apply to the 
issuance of import licenses and import permits. 
The main elements of the Licenses Act (1986) provi des for the establishment of the import business in 
Seychelles, before it can begin to engage in any import-related activities.  The fines and penalties are 
also prescribed.  In addition, there is also the a ppeals procedure, for a person who feels aggrieved as a 
result of the fines, penalties and the licence bei ng revoked.  Import licenses that an importer has 
adequate storage facilities and provides a guarantee to consumers with regards to standards.   
The issuance of the import permit is dealt with under the Trades Tax Act and Regulations.  
The Trades Tax Act specifies that the import permit be issued following the approval by the relevant 
Government agencies to the restricted products listed in Annex 4 of document WT/ACC/SYC/9 and 
the non-issuance of the import permits if they are listed as prohibited in the same Annex.   
Question 82 Precisely what aspects of Seychelles' import licensing regime conflict with the WTO Agreement 
on Import Licensing Procedures and require amendment or revision? 
Answer:
 
Seychelles is not aware of the major conflicts  with its import licensing regime and the WTO 
Agreement on Import Licensing Procedures.  As st ated in Annex 3 of document WT/ACC/SYC/9 the 
import licence is granted within seven working da ys, well within the ten working days period 
prescribed in the Agreement.  The current import regime in Seychelles does not discriminate between 
any country and territory and there are no restrictions  or preferences on foreign exchange provided for 
importers.  However, Seychelles has no objection to  its import licensing regime being reviewed by 
Working Party members and made aware of conflicts.   
Question 83 What efforts have been made since 1998 to implement a WTO-consistent import licensing 
regime? 
Answer:
 
Since 1998, Seychelles has eliminated import permit  requirements for all imports except for the goods 
listed in Annex 4 of document WT/ACC/SYC/9.  Th e issuance of the import licence is not dependent  WT/ACC/SYC/10 
 Page 31 
 
 
 on a foreign exchange allocation by any bank in and outside of Seychelles.  Seychelles does not 
administer any import quotas and therefore the issuance of the import licence is not dependant on any product specific quota allocation by the Government. The import licensing procedures have been simplified and the period of issuance has been redu ced from thirty working days to seven working 
days.  
Question 84 Does Seychelles still apply licensing requirements th at restrict trade to protect its balance of 
payments? 
Answer:
 
Seychelles would like to confirm that currently, it does not apply licensing requirements that restrict 
trade to protect its balance of payments. 
Question 85 
Please confirm that goods not listed in Annex 4 ca n be (a) freely imported for own consumption, 
and (b) imported by firms and individuals for the purpose of distribution (retail and wholesale) 
holding an importers activity licence granted by the SLA. 
Answer:  
Seychelles can confirm that goods not listed in  Annex 4 can be (a) freely imported for own 
consumption, and (b) imported by firms and individuals for the purpose of distribution (retail and wholesale) holding an importers activity licence granted by the SLA. 
Question 86 
It appears that import licenses are required for all goods.  Seyc helles describes import licenses 
as "semi-automatic".  We therefore wish to underst and if this licensing system is compatible 
with Article XI GATT and the WTO Import Licensing Agreement.  
Are import licenses required upon the importation of all products?  
Answer:
 
Import licenses are required for all imported products which are intended for sale either as retail or 
wholesale in Seychelles market.  
Question 87 
Under which conditions are the import licenses gr anted; who can apply for them; and what is 
the time-frame for their release? 
Answer:  
Any business registered in Seychelles can apply fo r an import licence.  Import licenses are normally 
granted within seven working days.  WT/ACC/SYC/10 
Page 32  
 
 Question 88 
Does Seychelles differentiate between licenses to im port and licenses to distribute goods? If so, 
how so? 
Answer:
 
The business licence of the importer does not automa tically permit the distribution of the imported 
goods.  To distribute the goods, a person would be required to have a retail and/or wholesale licence. 
Question 89 
Can Seychelles explain the procedures regulating the granting of a licence to import of 
pharmaceutical products? 
Answer:  
The importer of pharmaceutical products applies for an import permit at the Import and Export 
Division in the Ministry of Finance.  The Division then seeks approval on behalf of the importer from the Ministry responsible for health.  The process normally takes two to three working days.  In the 
case where the person wishes to engage in the tr ade of these products, an import licence and a 
wholesale or retail business licence is required. 
(h) Customs valuation Question 90 We commend the Government of Seychelles for its commitment to implement fully the 
WTO Customs Valuation Agreement pr ior to the date of accession. 
According to Annex 1 of document WT/ACC/SYC/8, significant deficiencies exist in Seychelles' 
current customs regime vis-à-vis  the WTO Customs Valuation Agreement.  The response to 
Question 28 of document WT/ACC/SYC/7, states that the Government of Seychelles will inform 
the Working Party on the status of drafting  and implementing WTO consistent customs 
valuation rules.  Document WT/ACC/SYC/9 does no t indicate that the deficiencies identified 
have been addressed in Seychellois legislation in the intervening ten years. 
Please provide an update on the status of dra fting and implementation of legislation and 
regulations to fully implement the WTO Agreemen t, including the Interpretative Notes, and the 
Decisions on Interest Rate Charges and Valuation of Computer Software Media. 
Answer:
 
Seychelles will provide this information in due cour se as the new draft legislation is still not complete 
and is part of the Customs reform exercise.    
Question 91 
Please provide responses to the Questionnaire on Customs Valuation based on the provisions of 
Seychelles new draft legislation.  WT/ACC/SYC/10 
 Page 33 
 
 
 Answer:  
Seychelles will provide responses to the Questionna ire on Customs Valuation based on the provisions 
of its new draft legislation. 
Question 92 
It appears that in case of disputes regarding the value of the imported goods, the umpire has the 
final word.  Article 11.1 of the WTO Customs Valuation Agreement (CVA) requires instead the 
legislation of each Member to provide for the right of appeal in regard to a determination of customs value.  Moreover, we note that a new Customs Management Act is being drafted.  
Does the right to appeal the determination of customs value exist in Seychelles?  
Answer:
 
The existing Trades Tax Regulation does not make speci fic provision to the right of appeal of customs 
value, however the following provisions of th e Trades Tax Regulation does provide for the 
opportunity to contest the customs value:  
− Where upon examination by an officer of goods liable to tax, it appears to that officer that the 
goods are not valued according to their value at the time and place of importation, the 
Comptroller shall assess the value of the goods. 
− In case of dispute, the goods shall be examined  by two competent persons one of whom shall 
be appointed by the Comptroller, and the othe r by the importer; those two persons shall, 
before entering into the inquiry select an umpi re, and shall then declare on oath before the 
Comptroller what is the true value of such articles and at the time and place of importation, and in case those persons shall not agree, then  the declaration of such value on oath, as 
aforesaid, of the umpire shall be final.  
Seychelles is in the process of reforming Customs with the assistance of the IMF and has made a 
request to WCO for further assistance. 
Question 93 
Can Seychelles send the new Customs Management Ac t to the WTO Secretariat as soon as it is 
adopted? 
Answer:
 
Seychelles will provide this information in due course as the new draft legislation is still not complete.   
Seychelles will circulate the Act once it has been adopted to the WTO Secretariat. 
(i) Other customs formalities 
Question 94 Document WT/ACC/SYC/9 states that "Seychelles is member of the World Customs 
Organization (WCO), its Customs formalities are based on principles of the Kyoto 
Convention." 
Is Seychelles a member of the "Internatio nal Convention on the simplification and 
harmonization of Customs procedures (Kyoto Convention)?" WT/ACC/SYC/10 
Page 34  
 
 Answer:
 
Seychelles is not yet a member of the Kyoto Convention.  However, Seychelles has built in provisions 
of the Kyoto Convention in the administration of Seychelles Customs procedures.  Please note that Customs reform is part of the IMF reform programme.   
(j) Pre-shipment inspection 
Question 95 
Document WT/ACC/SYC/9 states that Seychelles has no pre-shipment inspection regime in 
place and consequently does not apply any pre-shipment inspection. 
Will the Government of Seychelles commit that if  it contracts with a pre-shipment inspection 
firm to assist in the implementation of custom s procedures, then the Government of Seychelles 
will ensure that the operations of such firm is consistent with the relevant WTO Agreements, in 
particular, GATT Article VIII, the Agreement on Pre-shipment Inspection and the Agreement 
on the Implementation of Article VII of GATT 1994? 
Answer:
 
The Government of Seychelles commits that if it contracts with a pre-shipment inspection firm to 
assist in the implementation of customs procedures,  then the Government of Seychelles will ensure 
that the operations of such firm is consistent w ith the relevant WTO Agreements, in particular, GATT 
Article VIII, the Agreement on Pre-shipment Insp ection and the Agreement on the Implementation of 
Article VII of GATT 1994. 
(k) Application of internal taxes on imports   
Question 96 
Document WT/ACC/SYC/9 states that "all impo rted goods are subjected to the Goods and 
Services Tax (GST) of 12 per cent except for imported goods listed in Annex 7." 
Is the tax applied to exports?  Is any part of  the GST applied to imported inputs in the 
production process rebated when the finished product is exported? 
Answer:  
Seychelles confirms that the Goods and Services Tax is not applied on exports.  The GST is exempted 
on imported inputs in the production process, only if the manufacturer can certify that 85 per cent of the goods produced will be destined fo r exports (GST Act Schedule 4 1(c)).   
Question 97 
Is the GST applied to imports at the time they clear customs? 
Answer:
 
Currently, the GST is applied to imports at the time they clear customs.  WT/ACC/SYC/10 
 Page 35 
 
 
 Question 98 
Can the current rate level of 12 per cent be changed administratively?   
Answer:  
Seychelles would like to confirm that as of 1 January  2010, the GST rate has increased to 15 per cent.  
Yes, the current rate level of 15 per cent can be  lowered administratively but not increased.   
Question 99 Can the government, without additional legislation, change the list of goods exempted from the 
tax? 
Answer:
 
Yes, currently the Government of Seychelles can change the list of goods exempted from the tax 
without additional legislation. 
Question 100 
The response to Question 22 of document WT/ACC/SYC/7 appeared to indicate that an 
additional "local trades taxes" was applied to  alcoholic beverages, tobacco, soft drinks, or 
petroleum products in addition to the 12 per cent standard GST.  Is this the case? 
Answer:  
Seychelles can confirm that the trades tax is the cust oms duty.  However, Seychelles applies an excise 
tax on fuel, vehicles, alcohol and tobacco and tobacco products.   
Question 101 
If so, please identify all products, by HS numbe r, including those referred to above, that are 
subject to a local trades tax in addition to the GST. 
Answer:  
Please see the table annexed for the produc ts which are subject to Excise Tax. 
Question 102 
For each such product, please describe the app licable rates and confirm whether it is only 
applied to imports.   
Answer:  
The excise tax applies on goods listed in the annexed table, Seychelles can confirm that it applies both 
on locally and imported goods. 
Question 103 
Is the Government of Seychelles willing to amend it s taxation system to bring it into conformity 
with the national treatment provisions of Article III of the GATT 1994? WT/ACC/SYC/10 
Page 36  
 
 Answer:
 
The Government of Seychelles is in the process of reforming its taxation system to bring it in line 
with international best practice.  The Government  of Seychelles is committed in bringing fulfilling its 
obligations under the nationa l treatment provisions of Article III of the GATT 1994. 
(l) Rules of origin 
Question 104 
We note in the response to Question 12 of document WT/ACC/SYC/5 that the Government of 
Seychelles has no objection to implementing th e Uruguay Round Agreement on Rules of Origin 
as of the date of accession.   
We welcome the Government of Seychelles' commitment to apply the Agreement on Rules of 
Origin from the date of accession. 
Please confirm that Seychelles will enact legislat ion and other legal instruments to implement 
the WTO Agreement on Rules of Origin from the date of accession, and that this will provide 
both legal authority and a practical method for importers, exporters, and others with a justifiable cause to apply to the government for a ruling on origin of a good before trade in that 
good begins and that such assessments shall remai n valid for three years provided that the facts 
and conditions, including the rules of origin , under which they have been made remain 
comparable, as provided for in the WTO Agreement on Rules of Origin.   
These provisions are contained in Article 3(f)  and in Annex 2, paragraph 3(d) of the 
WTO Agreement on Rules of Origin and apply to bo th preferential and non-preferential trade.   
Answer:
 
Seychelles confirms that a reform strategy and pl an has been developed. Subject to the required 
technical assistance and funding being available, the reform will be complete by 2012. The strategy 
includes building capacity in areas of valuation, classi fication and rules of origin to enable application 
and implementation of WTO agreements, both in law and in fact. 
Question 105 
Does Seychelles extend the application of the Coto nou rules of origin also to non-preferential 
trade? And if not, what ROOs apply to non-preferential trade? 
Answer:  
Seychelles does not extend the Cotonou rules of origin to non-preferential trade. 
(m,n,o) Anti-dumping, countervai ling duty and safeguard regimes 
Question 106 
According to the response to Question 33 of document WT/ACC/SYC/7, the Government of 
Seychelles has no plans to introduce statutor y provisions for anti-dumping and countervailing 
duties and safeguard measures.  Is that still Seychelles' intention?  WT/ACC/SYC/10 
 Page 37 
 
 
 Answer:  
Currently, Seychelles does not statutory provisions  for anti-dumping and countervailing duties and 
safeguard measures.  In the future, Seychelles plan s to introduce statutory provisions for anti-dumping 
and countervailing measures as well as safeguard measures. 
Question 107 
Will the Government of Seychelles commit that  it will not impose any such measures until 
legislation consistent with the WTO Agreemen t on Subsidies and Countervailing Measures, the 
Agreement on Interpretation of Article VI of  the GATT 1994, and the Agreement on Safeguards 
is enacted and notified to the appropriate committee of the World Trade Organization? 
Answer:  
The Government of Seychelles commits that it w ill not impose any such measures until legislation 
consistent with the WTO Agreement on Subsid ies and Countervailing Measures, the Agreement on 
Interpretation of Article VI of the GATT 1994, and the Agreement on Safeguards is enacted.  It will 
be notified to the appropriate committee of the World Trade Organization upon accession. 
2. Export Regulations 
(a) Registration requirements for engaging in exporting 
Question 108 Document WT/ACC/SYC/9 indicates that an export er does not need an export licence, but that 
all exports require export permits.  Does that  mean that no business licence is required to 
export? 
Answer:
 
Currently, in Seychelles a business licence is not require d to export.  It is currently considered as a 
non-licensable activity.  
Question 109 
Why does Seychelles require Government approval  for all exports?  Please describe the 
permitting process and explain how such measures are justified? 
Answer:  
Seychelles would like to clarify that the export permit requirement is mainly used as a deterrent 
against the exports of endemic plants and animals, CITES products and the system is used as a facility 
to assist with statistical collection.  The requireme nt of an export permit assists exporters in the sense 
that before their export permits are granted they are required to present the phytosanitary certificate for plant and fish products.  The phytosanitary cer tificate is a basic requirement for many importing 
countries, of which majority are WTO members.  This export permit system therefore acts to assist 
exporters.  Seychelles accepts that the system is not  a perfect one and is currently reviewing it, with 
the aim of increasing its effectiveness.  Seychelles is currently reviewing the export permit procedure.   WT/ACC/SYC/10 
Page 38  
 
 Question 110 
Are fees charged for the permits?  If so, this  would appear to act as an export tax. 
Answer:
 
The export permits are issued free of charge.  So, it would not appear to act as an export tax. 
Question 111 
Such permits appear to be required only fo r goods listed in the second part of Annex 4 
(restricted).  Under which conditions are such permits released; who can apply for them; and 
what is the time-frame for their release? 
Answer:  
The permits are released if the approving authority is satisfied that the goods imported will not pose a 
danger to human and plant life, environment and do not violate international agreements signed by 
Seychelles such as the Montreal Protocol and the CITES.   
Anyone importing these restricted items can apply for the import permit for the goods listed in 
Annex 4 of document WT/ACC/SYC/9.  Normally, th e time-frame for their release is two or three 
working days from the date of the application.    
Question 112 Annex 4 of document WT/ACC/SYC/9:  Does this lis t of products apply only to imports or also 
to exports?  
Answer:
 
The list of products listed in Annex 4 applies to imports, as currently all goods being exported will 
require an export permit.   
Question 113 And if it applies also to export, what is the ra tionale of such policy decision, for each group of 
products listed?  With respect to the prohibited pr oducts listed in this annex, we have doubts as 
to the rationale for including products such  as bodies for motor vehicles, left-hand drive 
vehicles, skins of animals and palm plants.  Ca n Seychelles explain the rationale for including 
such products?  
Answer:
 
Seychelles can confirm that the export regime is currently under review. 
(c) Quantitative export restrictions, including  prohibitions, quotas and licensing system 
Question 114 We note that export permits are required for a ll exports.   Who can be granted such permits 
and under which conditions; is the release of su ch permits automatic; and are these permits 
issued for free?  WT/ACC/SYC/10 
 Page 39 
 
 
 Answer:  
Anyone who is exporting either for commercial purpose or personal use can be granted such permits.  
The release of the permits are automatic unless the consignment for example contains CITES products, endemic plants and animals without the pe rmission of relevant of authorities.  The export 
permit is free.  The export permit regi me is currently under review.    
Question 115 According to document WT/ACC/SYC/9, a phytosa nitary, plant or fish certificate is required 
for the export of certain products. 
Are there any fees to obtain this certificate? 
Answer:
 
For the plant certificate, exporters are required to pay SR 60 (equivalent to approximately US$6 using 
the current rate of exchange) and for the fish certifi cate the cost is SR 50 (equivalent to approximately 
US$5 using the current rate of exchange).  Please  note that the certificate is not issued for each 
individual product but per consignment. 
Question 116 
Please describe the requirements and procedures necessary to obtain these certificates.  
Are permits ever granted for any fish product ot her than that identified in the response to 
Question 37 in document WT/ACC/SYC/7 as HS 0301.9900.   
The procedure is straightforward.  The exporter sh ould approach the Plant Protection Unit in the 
Ministry of Natural Resources and set an appoint ment.  The plants are inspected and once the 
inspectors are satisfied that there are no pests and other organisms which could present a danger to 
plant , animal  and human life, the certificate is granted within 24 hours.  The same procedure will 
have to be followed by the exporters of fish pr oducts; however they have to approach the Fish 
Inspection and Quality Control Unit (FIQCU).  Simila rly, the certificate is usually granted within 24 
hours if the consignment is found not to pose a danger to plant, animal and human life. 
Currently, fish products other than HS 0301.9900 ar e granted a fish certificate if they satisfy the 
phytosanitary requirements. 
3. Internal policies affecting foreign trade in goods 
(a) Industrial policy, including subsidy policies Question 117 Please describe specifica lly the provisions of The Industrial Policy (2008) that provide "a policy 
framework of an institutional, administrative  and financial nature for Seychelles' industrial 
sector."  What funds are available and under what conditions? 
Answer:
 
Currently, there are no funds available for the industr ial sector in Seychelles.  As mentioned in the 
industrial policy 99 per cent of all businesses with in the industrial sector consists of small and 
medium enterprises (SMEs) and micro enterprises.   Initially, Government envisioned to secure WT/ACC/SYC/10 
Page 40  
 
 concessionary credit facilities from banks to help these businesses.  However, with the onset of the 
financial crisis, banks are reticent in lending money especially given that these enterprises are 
considered to be high risk investments.  The G overnment is now seeking international and regional 
donor support to assist these enterprises.   
Question 118 
Investment Promotion Act (IPA) 1994:  The original Memorandum on the Foreign Trade 
Regime (document WT/ACC/SYC/3) indicates that the IPA provides for government benefits to 
three broad categories of economic activity:  indus try, tourism and agriculture.  There are also 
three sub-categories, which include export-orien ted units, special growth areas and a general 
category.  The benefits available under IPA depend on the category, but generally take the form 
of tax exemptions from the business tax, trades tax, or social security contributions.  Is this Act still in effect?   
Answer:
 
Seychelles can confirm that this Act is no longer in effect. 
Question 119 
If so, please describe the criteria that must be sa tisfied to be considered an export-oriented unit. 
Answer:  
Please see answer above. 
Question 120 
Please describe the benefits available for the expo rt-oriented units and how they are applied for 
and distributed.   
Answer:  
The IPA is no longer in effect. Question 121 Are the benefits provided pursuant to a contract wi th the Government?  If so, is this contract 
time limited and/or renewable? 
Answer:
 
Please see answer above Question 122 The benefits described as authorized by the IPA may be prohibited subsidies within the 
meaning of Article 3 of the WTO Agreement on Subsidies and Countervailing Duties.  What are Seychelles plans to revise or to terminate this program? 
Answer:
 
Seychelles has terminated the programme.  WT/ACC/SYC/10 
 Page 41 
 
 
 Question 123 
If the IPA has been repealed, please describe th e programs (and their implementing legislation) 
that have replaced it. 
Answer:  
The Tourism (Incentives) Act (TIA) (2003) and Ag riculture and Fisheries Incentives Act (AFIA) 
(2005) has been enacted to replace the IPA.   
Question 124 
Does Seychelles have any subsidy programs, other than the SITZ and IPA, where benefits are 
contingent upon export performance or the use of local content?   
Answer:  
The Agriculture and Fisheries (Incentives) Act (2005) benefits are c ontingent upon export 
performance. 
Question 125 
Are there any benefits offered to firms that balance exports with imports?   
Answer:  
The benefits in the AFIA does not offer any benefits  that balance exports with imports.  However, it 
does offer benefits that are c ontingent on export performance. 
Question 126 
Please describe in detail the gainful occupati on permit fees, which are mentioned in the 
discussion of the Investment Development Adviso ry Services section of paragraph IV.3.(a) of 
WT/ACC/SYC/3.  
Answer:  
The Gainful Occupation Permit (GOP) is a work perm it.  The fee charged by the Government is SR 
700 per month regardless of which country the work er comes from.  The GOP requirement applies 
solely to the recruitment of foreign nationals to work (paid or unpaid) in any business that operates 
within Seychelles.  
Question 127 Seychelles will be required to provide a draft in itial notification of its subsidy programs (see 
Article 25 of the WTO Agreement on Subsid ies and Countervailing Measures) prior to 
conclusion of the negotiations.   
We suggest that Seychelles initiate its work on this now, as it responds to the questions, and 
circulate the results as soon as possible. 
Such a document must be produced and reviewe d prior to any consideration of requests for 
flexibility in the application of the WTO Agreement. WT/ACC/SYC/10 
Page 42  
 
 Answer:
 
The Tax regime is currently being reviewed and br ought in line with international best practice.  
The investment regime is also being reviewed, which includes the incentives being offered by the 
Government.  As soon as the Government of Se ychelles finalises the reforms they will be 
communicated to the Working Party.   
(b) Technical regulations and standards Question 128 Does Seychellois legislation provide for distingu ishing between technical regulations (whose 
requirements are mandatory ) and standards (whose provisions are voluntary)?  
Answer:
 
Seychelles can confirm that the new Seychelles Bu reau of Standards (SBS) Bill (2009), which is 
currently awaiting approval by the National Assemb ly, differentiates between technical regulations 
and standards. 
The new Bill which is to replace the existing SBS Act has taken into account requirements of the 
WTO TBT Agreement.  The regime has been st rengthened considerably and its processes are 
compatible with the WTO TB T Agreement requirements. 
Question 129 
"Quality" is not an accepted term for mandatory  technical regulations.  Please elaborate on 
Seychelles "quality assurance program" in relation to WTO obligations in the Agreement on Technical Barriers to Trade.  
Answer:
 
Currently, Seychelles Bureau of Standards (SBS) pr ovides a selected number of standardization and 
conformity assessment services to industries and the authorities.  The conformity assessment consists of one or more of the following: sampling, testin g, calibration, inspection, certification, supplier's 
declaration of conformity, mutual recognition of results, making appropriate use of international 
standards for sampling, testing, inspection, calibration and certification. 
Question 130 Does Seychelles implement WTO provisions concerning the following: 
− the use of international standards as the basis for technical regulations  
Answer:
 
Seychelles can confirm that international standards from CODEX, ISO and IEC are used.  SBS has a 
policy of adopting international standards and also  making use of international standards harmonised 
at the regional level i.e. SADC and COMESA.  WT/ACC/SYC/10 
 Page 43 
 
 
 Question 131 
− the availability of non-discriminatory confor mity assessment provisions in addition to 
mutual recognition agreements to achieve conf ormity with its technical regulations; and 
Answer:  
Seychelles can confirm that non-discriminatory co nformity assessment provisions in addition to 
mutual recognition agreements to achieve conformity  with its technical regulations are available. 
Question 132 
− transparency and due process requirements , including circulation for review and 
comment of all standards, technical regulat ions, and conformity assessment provisions 
prior  to implementation? 
Answer:  
All standards are advertised in the national ne wspaper and on the SBS website at the following 
address (www.seychelles.net/sbsorg).  Standards are put on public review for 60 days as per the Code 
of Good Practice for review and comments by stakeholders. 
Conformity assessment procedures are available in existing regulations.  
Question 133 
Annex 2 of document WT/ACC/SYC/8 states that the following addresses represent the 
Seychellois Enquiry Points for TBT and that both are fully operational. 
(i)  Trade and Commerce Division 
  Ministry of Finance and Communications    P.O. Box 313, Victoria   Republic of Seychelles 
(ii)  Seychelles Bureau of Standards (SBS)  
  P.O. Box 953, Victoria 
  Republic of Seychelles 
Please provide up to date information on Seyc hellois TBT Enquiry Points in the following 
format: 
Ministry of XXXXX or Institute of YYYYYYY 
Department or Office and Title of Enquiry Po int (or National Notification Authority) 
Address 
Telephone numbers 
Facsimile numbers 
Email address for enquiries  
Website address of Enquiry Point (or National Notification Authority) WT/ACC/SYC/10 
Page 44  
 
 Answer:
 
Address: Ministry of Finance  
  Trade Division   P.O. Box 313, Victoria, Mahe, Seychelles 
Tel No.:  (+248) 382000 
Fax No.:  (+248) 225791 
E-mail:   enquirywto@finance.gov.sc  
Website:  Not Available 
Question 134 
Please explain how the dual E nquiry Point for TBT will work. 
Answer:
 
There is currently no dual Enquiry Point for TBT. 
Question 135 
Please provide the information requested in WT /ACC/8, the Check-list for Implementation of 
TBT.  Please indicate if new legislation is contempl ated in this area in the near term, and if so, 
please make reference to it in the checklist. 
Answer:  
Seychelles will provide the information requested in WT/ACC/8 format prior to the working party 
meeting (see document WT/ACC/SYC/11). 
(c) Sanitary and phytosanitary measures 
Question 136 
According to the response to Question 39 of document WT/ACC/SYC/8, "In general, the 
assessment of risk and the determination of th e necessary procedures by Seychelles' sanitary 
authorities to protect human, animal or plant life,  etc. are on the whole in accordance with the 
provisions of the WTO Agreement on the Applicat ion of Sanitary and Ph ytosanitary Measures, 
notably Article 5."   
What steps has Seychelles taken to enact the provisions of the WTO Agreement on SPS in its 
domestic law and regulation? 
Answer:  
Seychelles notes the importance of applying rigor ous sanitary and phytosanitary measures, in line 
with the WTO SPS Agreement. Seychelles is maki ng all efforts to conform to the SPS Agreement 
primarily  with the introduction of revised and new plant protection, animal health and food safety 
legislation, already being developed in a manner that  is consistent with in ternational standards.  
To achieve its objectives, the country has a dopted numerous new international guidelines and 
standards to be in compliance with obligati ons and responsibilities related to regional and  WT/ACC/SYC/10 
 Page 45 
 
 
 international trade and economic groupings. These in clude international agricultural trading norms, 
measures and standards such as those promoted by the International Plant Protection Convention 
(IPPC), the Codex Alimentarius and the Office Inte rnational des Epizooties (OIE). Seychelles is a 
member of Codex and IPPC but still has an observer status for the OIE.  Many national standards are 
based on those provided by Codex, FAO and WHO,  or based on regional or developed countries' 
standards.  
Seychelles is currently a member of the African  Union (AU), the Southern African Development 
Community (SADC), the Common Market for Eastern and Southern Africa (COMESA) and the 
Indian Ocean Commission (IOC) among others.  Seyc helles is currently in the process of negotiating 
as part of the Eastern Southern African Count ry grouping (ESA) for an Economic Partnership 
Agreement (EPA) with the EU.  In addition to its membership of regional economic groupings, 
Seychelles is also a member of several specialised regional organisations, most notably the Indian Ocean Tuna Commission (IOTC).  Regional and inte rnational organisations and regional economic 
groupings have supported national efforts in addressing very specific technical assistance 
programmes, capacity building issues and the harmoni zation of legislation and standards to be in 
compliance with the WTO SPS agreement. 
Most of the relevant domestic laws  and regulations still require revi sion and updating to improve their 
compliance with WTO SPS Measures. Work is ongoing to review the Plant Protection Act 1996, (compliance with IPPC), the An imal (Diseases and Imports) Act 1981 (compliance with OIE) and the 
Food Act 1990 (compliance with Code x Alimentarius).  Other legisla tion being reviewed include the 
Fisheries Act 1987, the Trades Tax Act/Trades Tax (Imports) Regulations, the Export of Fishery Products Act 1996, Seychelles Bureau of Standards (Amendment) Act 1995, and the Agricultural and Fisheries (Incentives) Act 2005.  The Government, in collaboration with both bilateral and multilateral partners, is currently reviewing and updating all the legislation of Seychelles with a 
bearing on agricultural production and trade. 
Question 137 
The response to Question 41 of document WT/ACC/SYC/7 and Question 40 of document 
WT/ACC/SYC/8 states that "the Government [of Seychelles] recognises that the Animal 
(Diseases and Imports) Act is not fully in conformity with the WTO Agreement on the 
Application of Sanitary and Phytosanitary Measu res" and further states that it "contemplates 
to abrogate it and enact a new one in the foreseeable future." 
Has Seychelles addressed  the deficiencies identified in this legislation since 1998?   
Answer:
 
Unfortunately, no legal support has been forthcoming;  so the Animal (Diseases and Imports) Act is 
still not fully in conformity with the WTO Ag reement on the Application of Sanitary and 
Phytosanitary Measures. 
Question 138 
If not, please discuss current plans and the time table for implementation of new legislation. 
Answer:  
Seychelles is currently in the process of securing technical assistance and is not in the position to 
provide a timetable for impl ementation of legislation. WT/ACC/SYC/10 
Page 46  
 
 Question 139 
What steps has Seychelles taken to identify oth er requirements in its sanitary and phytosanitary 
regime that are not in conformity with the requirements with the WTO Agreement on SPS as 
well as what measures Seychelles will take to resolve the deficiencies and the timetable for 
implementation. 
Answer:
 
Seychelles requires additional resources to participat e actively in the various international, regional 
and bilateral agreements.  The country has bene fited significantly from projects funded by various 
organisations that include the FAO, WHO, the EU , the USAID, COMESA and SADC.  The technical 
assistance has been centred around increasing the productive capacity rather than updating the 
legislative framework and human resource capacity to implement.    
Seychelles intends to become a member of OIE w ith the view of benefiting from the experience and 
technical assistance from the organisation.  Th e major emphasis will need to be placed on the 
strengthening of training and education of staff, investment in equipment and working facilities, as 
well as cooperation with internati onal organizations and other WTO Members in order to implement 
the various obligations under the SPS Agreement. 
Special attention is being given to the review of  outdated legislation. The Plant Protection Act 1996 
has been updated twice with the he lp of the FAO and EU to be in compliance with the IPPC. A new 
Plant Protection Bill awaits enactment by the Na tional Assembly; new deadline is set for 2010. The 
Food Act 1990 is currently being updated to ensu re compliance with Codex Alimentarius; which 
Seychelles expects that will be enacted by the end of 2010. As stated above, the biggest delay is with 
the animal health legislation for co mpliance with the OIE; special atte ntion is needed here to enact a 
new legislation by 2011. 
Question 140 
Has Seychelles established an enquiry point a nd legislative requirements for prior publication 
of draft laws and regulations for comment in  the area of sanita ry and phytosanitary 
requirements? 
Answer:  
Seychelles is working on the procedures for the formal establishment of the Enquiry Point and 
Notification Authority.  The aim is to formally launch the operation of the National Enquiry Point and 
Notification Authority prior to WTO accession.  Th e provisional focal point is the Trade Division in 
the Ministry of Finance.  
Question 141 Please report on measures taken by Seychelles to  establish rules and regulations to implement a 
program of risk assessment as provided for in the SPS Agreement. 
Answer:
 
Seychelles has a team in place to carry out risk asse ssments for livestock and fish related issues but 
has specific difficulties in conducting risk assessments for plant related issues.  For the latter, a Pest 
Risk Analysis Team was established in 2007.  In  general, Seychelles still faces difficulties due to 
capacity restraints on technical facilities, human res ources and information with respect to scientific  WT/ACC/SYC/10 
 Page 47 
 
 
 evidence provided by international organizations or other countries. Local officials need to become 
more familiar with documenting procedures relati ng to risk assessment techniques developed and 
prescribed by international organizations, inform ation on disease areas and non-disease areas, as well 
as on regional ecological and environmental conditions. Technical assistance is required, particularly 
in the establishment of procedures in the Risk Analysis Team. 
Question 142 Please provide the information requested in document WT/ACC/8, the Check-list for 
Implementation of SPS.  Please indicate if new le gislation is contemplated in this area in the 
near term, and if so, please make reference to it in the checklist. 
Answer:
 
Seychelles will provide the information requested in WT/ACC/8 format prior to the working party 
meeting (see document WT/ACC/SYC/11). 
Question 143 
Phytosanitary legislation:  It is welcome that Seychelles is a member of IPPC and has published 
a contact point.  
Could Seychelles inform WTO members of legislat ion on import requirements for plants and 
plant products? And whether the legislation is  in accordance with international standards 
(ISPMs)?  
Answer:  
Seychelles can confirm that currently the legisl ation on import requirements for plants and plant 
products are dealt with under the Trades Tax Act and Regulations (1997) and the Plant Protection 
Act 1996.  As stated in document WT/ACC/SYC/9, the imports of plants and plant products require 
import permits. 
The current legislation is not in accordance with  the international standards (ISPMs).  A new 
legislation is in the drafting stage will incorporate the ISPMs. 
Question 144 
According to the IPPC web site, Seychelles has pa rticipated in a project with the aim to revise 
and/or draft "plant protection legislation [ quarantine (borders and inland) and control of 
pesticides]; and - Training plant protection staff in quarantine operations". Will the legislation be published on the IPPC web site?  
Answer:
 
Yes, once the bill is approved by the National Assembly, it will be posted on the IPPC website. 
Question 145 Legislation on food safety:  It is welcome that Seychelles is a member of Codex and has 
published a contact point.  Could Seychelles in form WTO members of legislation on import 
requirements related to food safety?  WT/ACC/SYC/10 
Page 48  
 
 Answer:
 
The principal legislation on import requirements rela ting to food safety in Seychelles is the Food Act 
(1990).   
Question 146 
And whether the legislation is in accordance with Codex standards? 
Answer:  
Some elements of the Codex standards have been inco rporated into the Act.  It should be noted that 
the Act is currently under review, however technica l assistance is required to take into account new 
developments in food safety.  
Question 147 
Legislation on animal health:  It is noted that Seychelles is a not a member of OIE.  Could 
Seychelles inform WTO members of legislation on  import requirements for animals and animal 
products?  
Answer:  
Seychelles would like to inform the WTO members of  legislation on import requirements for animals 
and animal products are; the Animal (Diseases a nd Imports) Act, the Quarantine Act and the Food 
Act.   
Question 148 
And whether the legislation is in accordance with OIE standards?  
Answer:  
Currently, the legislations are not in accordance with  OIE standards.  Seychelles is in the process of 
seeking technical assistance to review these laws. 
(d) Trade-related investment measures 
Question 149 Please confirm that Seychelles has no investment  incentives contingent upon the purchase or use 
by the investing firm of local materials. 
Answer:
 
Seychelles confirms that it has no investment in centives contingent upon the purchase or use by the 
investing firm of local materials. 
Question 150 
All examples provided by Seychelles relate to Arti cle XI-type restrictions i.e. to the freedom of 
the firms to import or export any quantity of products used in their manufacturing activities. 
We note at page 42 that there are no mixing requirements in Seychelles.  WT/ACC/SYC/10 
 Page 49 
 
 
 Can Seychelles confirm that it does not have TRIMs in place requiring the purchase or use by 
an enterprise of products of domestic origin or from any domestic sources, or requiring that an 
enterprise purchase or use of imported products be limited to an amount related to the volume 
or value of local products that it exports? 
Answer:  
Seychelles confirms that it has no investment in centives contingent upon the purchase or use by the 
investing firm of local materials. 
(e) State-trading practices 
Question 151 Can Seychelles elaborate on whether the STEs listed in the documents, in their purchases or 
sales involving either imports or exports, act co nsistently with the non-discriminatory principle 
enshrined in the GATT and solely in a ccordance with commercial considerations? 
Answer:
 
Seychelles confirms that the STEs act consistently with the non-discriminatory principle of the GATT 
and act solely in accordance with commercial cons iderations.  The STEs act as commercial companies 
and the Government has a unit called the Public En terprise Monitoring Division (PEMD) within the 
Ministry of Finance to monitor the activities of th ese enterprises with a particular aim of measuring 
their annual performances.  
Question 152 
Please revise the Questionnaire on State Trading in Annex 3 of document WT/ACC/SYC/8 to 
reflect the current scope of the special right of Seychelles Petroleum Company for purchases 
and sales and any priority access to foreign exchange that still exists. 
Answer:  
As stated in the response to Question 18, SEYPEC does not have exclusive rights to import and 
distribute petroleum and petroleum products.   
(f, g) Free zones and free economic zones 
Question 153 
Seychelles International Trade Zone (SITZ):  According to document WT/ACC/SYC/3, the 
original Memorandum Foreign Trade Regime, companies operating in an SITZ are entitled to numerous benefits ranging from various tax con cessions to reduction of energy charges if they 
export a large part of their output.  In  contrast, the updated Memorandum (document 
WT/ACC/SYC/9), states that SITZ residents are ex empted from all taxation (including tariffs 
on imports), and may import foreign labour without concern about application of the Social 
Security Law or Employment Law.   
Answer:
 
Seychelles would like to clarify that the SITZ is c onsidered to be ex-territorial and as such some 
specific laws to do not apply.  These laws are specified in the SITZ Act (1995).   WT/ACC/SYC/10 
Page 50  
 
 Question 154 
Please list and describe the companies that curre ntly operate out of Seychelles International 
Trade Zones (SITZs), including information on wh at products they export and what portion of 
total exports is accounted  for by these firms.   
Answer:
 
Please note that only the following commercial activiti es are allowed within the SITZ; international 
redistribution, light assembly, manufacturing, processing and management export of services. 
Question 155 
Please outline the terms under which firms are allowe d to locate in the SITZs and what, if any, 
benefits accrue to location in these areas.  Plea se describe in detail any export criteria that must 
be satisfied in order to obtain the SITZ benefits.  
Answer:  
In order to obtain SITZ benefits, the entity needs to  prove that 80 per cent of the goods are destined 
for exports.  In the case of services offered by operator s in the SITZ, it needs to prove that the clients 
are predominantly established in foreign countries.     
Question 156 Please describe in detail all ta x and tariff exemption benefits that are available to companies 
(and their output) which satisfy the SITZ requirements. 
Answer:
 
The incentives provided include (and limited to the following): 
− 0 per cent tax on business profits and dividends; 
− 0 per cent import duty and GST for capital equipment2, raw materials, office furniture and 
equipment; 
− 0 per cent trades tax and GST on in termediate and final products; 
− Employers are exempt from Social Security; 
− Exempt from Work Permit for foreign workers; and 
− 0 per cent withholding tax. 
Question 157 
Please outline the terms of the co ntracts already signed with SITZ  resident firms, e.g., how long 
is the lease to locate there and how long does  the preferential treatment continue without 
renewal terms?  
                                                      
2 Capital Equipment does not, however, include motor vehicles used by owners/operators or their 
employees.  Only under special circumstances may the Mi nister grant exemption for trade tax payable and GST 
on the importation of motor vehicles.  WT/ACC/SYC/10 
 Page 51 
 
 
 Answer:  
Seychelles would like to seek clarification on what the Member means by "terms of the contracts".    
According to the licenses granted to the SITZ compani es, the benefits last for one year; however, they 
are renewed once the operator renews its licence.  The benefits are contingent upon a licence. 
Question 158 
Please outline the customs procedures for goods: 
(i) imported into the zones for consumption or processing. 
(ii) exported from the zones to foreign destinations. (iii) sold into the rest of Seychelles?  Are normal taxes and tariffs applied? 
Answer:
 
(i) SITZ companies have to lodge a bill of entry at Customs.  The Customs officer will verify the 
goods and certify that it is for SITZ use.  No taxes will apply. 
(ii) The SITZ companies will lodge an export bill of entry at Customs.  The goods are then 
certified as exports from the SITZ and then released for exportation. 
(iii) SITZ companies can sell only 20 per cent of what they produce on the domestic market in 
Seychelles.  All normal taxes and tariffs are applied on the goods.  In the case where the 
goods are considered as restricted goods, the companies would be required to apply for an import permit like any other restricted imports listed in A nnex 4 of document 
WT/ACC/SYC/9.  
Question 159 
Please confirm that upon accession, Seychelles will apply the provisions of WTO Agreements in 
the SITZs, including but not limited to, the Agreements on TRIPS, SPS, TBT, TRIMs, 
Subsidies, and the GATT 1994.   
Answer:
 
Seychelles can confirm that it will apply the provisi ons of WTO Agreements in the SITZs, including 
but not limited to, the Agreements on TRIPS, SPS, TBT, TRIMS, Subsidies, and the GATT 1994. 
Question 160 To the extent that the benefits granted in th e SITZs may be prohibited subsidies within the 
meaning of Article 3 of the WTO Agreement on Subsidies and Countervailing Duties or TRIMs, what are Seychelles plans to revise the program? 
Answer:
 
Seychelles can confirm that if the SITZ was with in the domestic economy then the benefits granted 
may be prohibited subsidies within the meaning of  Article 3 of the WTO Agreement on Subsidies and 
Countervailing Duties or TRIMs. WT/ACC/SYC/10 
Page 52  
 
 (l) Government procurement practices 
Question 161 As noted in document WT/ACC/SYC/7, we urge Seychelles to join the Government 
Procurement Agreement as part of its accession protocol commitments.  Document WT/ACC/SPEC/SYC/1 indicates that the Government of Seychelles is prepared to do that, 
requesting five years from date of accession for implementation.   
As over a decade has passed from the time this  exchange occurred, we ask that Seychelles again 
consider initiating its accession to the Gov ernment Procurement Agreement upon accession, 
and to fix a reasonable timeframe for the negotiations. 
Answer:
 
Seychelles confirms that will initiate negotiations towards accession to the Government Procurement 
Agreement five years after the date of accession. 
Question 162 
Given the already open and transparent te ndering procedures described in document 
WT/ACC/SYC/9 applied to government procuremen t contracts valued at SR 300,000 or more, 
we believe these negotiations would be successful and rapidly concluded.   
Please identify and describe in detail all areas in which the Financial Instructions do not 
conform to the requirements of the Government Procurement Agreement. 
Answer:  
The Financial Instructions currently do not apply with regards to government procurement.  The 
Government Procurement Act has now replaced it. 
Question 163 To what extent are State funded construction  contracts subject to Seychelles Government 
Procurement Regulations?  Are foreign firms elig ible to bid for construction contracts pursuant 
to the same terms and conditions as domestic firms?  If not, please describe fully any 
differences. 
Answer:
 
Any State funded construction contracts are s ubject to Seychelles Government Procurement 
regulations.   However, in the case where the project  is funded by a multilateral or bilateral donor they 
would not be subject to the Regulations.  Yes, fo reign firms are eligible to bid for construction 
contracts pursuant to the same terms and conditions as domestic firms. 
Question 164 
We are still in the process of analysing legislat ion provided by Seychelles, and these questions 
may therefore find their answer in that legislation.  We would nevertheless be grateful for answers on the following points:  WT/ACC/SYC/10 
 Page 53 
 
 
 What is the scope of the 2008 Public Procuremen t Act?  Does it cover all public procuring 
entities at all administrative levels? 
Answer:  
Yes, the Public Procurement Act covers all public  procuring entities at all administrative levels.  
Question 165 
How these are defined?  Are all types of pr ocurement covered (i.e. goods, services, etc)? 
Answer:  
The 2008, Public Procurement Act defines procuremen t as "acquisition by purchase, lease, tenancy, 
hire purchase, licence, franchise or by any other contractual means of any types of works, assets 
services or goods including livestock or any combination thereof".     
Question 166 When there is reference to "other methods of pr ocurement" other than open tendering, what 
does this refer to? 
Answer:
 
This refers to Limited Bidding, Direct Bidding, Em ergency Procurement and also to the procurement 
procedures that need to be followed as prescr ibed by donor agencies like the UNDP, World Bank, 
FAO and EU. 
Question 167 
Does the 2008 Act include any provision on publication of notices, of contracts awarded etc? 
Answer:  
Yes, the Public Procurement Act makes provision fo r publication of notices and in addition notifying 
winners and losers of the bid and on a regular basi s tenders awarded have to be published in a local 
newspaper.  
Question 168 
What is the treatment provided to foreign bi dders?  Are there any preferences contemplated in 
favour of domestic bidders? 
Answer:  
Foreign firms are eligible to bid for construction contracts pursuant to the same terms and conditions 
as domestic firms.  There are no changes contem plated in order to favour domestic bidders.  
Question 169 
As regards the Review Panel?  What is the compos ition of this panel?  Who establishes its rules?  WT/ACC/SYC/10 
Page 54  
 
 Answer:
 
The Review Panel, consists of the following: a Ch airperson, representative of the Attorney General’s 
Chambers, representative of the Fair Trading Commission and representative of a non-governmental 
consumer welfare organisation.  The Public Procurement Act establishes its rules. 
Question 170 
Is it independent from procuring entities? Answer:
 
Yes, the Review Panel is independent from the procuring entities and the National Tender Board. 
Question 171 
What is the timing for the adoption of the implementing Regulations of the Act? 
Answer:  
The Regulations come in to effect on the day it is published or otherwise stated. 
4. Policies affecting foreign trade in agricultural products 
Question 172 Please describe the "subsidies and promotion" provided for in the Agriculture and Farmers' 
Incentives Act (2005). 
Answer:
 
In order to reduce the dependency on tourism as one of  the principal earners of foreign exchange the 
Government took measures to attract capital investment s in fisheries and agricu lture.  The Agriculture 
and Fisheries Incentives Act, 2005 provides incen tives to registered farmers, farming entities 
(companies), agricultural processors and agricultural exporters.  Concessions are granted to fisheries 
and agriculture entrepreneurs in terms of business tax, social security, Gainful Occupation Permit 
(GOP) and trades tax if they satisfy certain criteri a.  However, Seychelles is already undertaking a 
comprehensive review of all incentives provided in  fisheries and agriculture in line with recent 
developments.    
Question 173 
Please indicate in concrete terms what supports are contemplated for domestic agriculture in 
Seychelles under the Agriculture Agency Act (2009).     
Answer:  
Seychelles Agriculture Agency Act (2009) provides for Government to act as a service provider and 
facilitator to the farming community.  The Agency holds the mandate for four directorates, namely 
Agricultural Land and Project Management, Crop and Livestock Development Support, Crop and 
Livestock Health Services and Corporate Services.   WT/ACC/SYC/10 
 Page 55 
 
 
 The main functions of the Agency are:  
− Enhance national food security without comp romising human health and the environment; 
− Ensure the enforcement of establishe d agricultural regulatory mechanisms; 
− Facilitate the agricultural sector by providing technical services; 
− Facilitate formal and informal training of food-producing entrepreneurs and technical 
personnel; 
− Facilitate the maximization of local production of  broiler poultry meat, table eggs and pork as 
well as valorize other livestock types inclusive of small ruminants; 
− Facilitate the maximization of local production of  arable crops which are required for local 
consumption and in which there are comparative advantages; and 
− Assist with the stocking of adequate amounts of quality agricultural inputs and supplies to 
meet the requirements of agricultural activities.  
Question 174 
What specific trade measures are being applied (o r contemplated) by Seychelles under the Food 
Security Strategy (FSS) 2008-2011 and the Ag ricultural Development Strategy 2007-2011? 
Answer:  
The primary objective of the local agricultural po licy is to increase local food security, which in 
consequence will ease the burden of the import of food, increase the GDP contribution of agriculture 
through increased employment, farm income and local economic activities in agricultural products 
marketing.  
The guiding document for a five year Agricultural De velopment Plan is currently the Food Security 
Strategy 2008-2011, which uses the Agricultural De velopment Strategy 2007-2011 as a platform for 
action.  The Food Security Strategy 2008-2011 focu ses on five major domains of actions or leverage 
points as follows:  agricultural land, agricultural in frastructure, agricultural requisites, agricultural 
policy and institutional support, as well as human resource development and training.  For the 
five year period (2007-2011) the Government mainta ins its facilitator role towards the agricultural 
sector.  
The Government therefore would maintain a num ber of operational service sections and evaluation 
farms within the ministry with portfolio responsib ilities for agriculture, with a view to provide the 
necessary services and to generate technological in formation for use by the food producers. This 
provides an enabling environment to enhance nati onal crop and animal production with a view to 
enhance the national food security.  
Question 175 To what extent does Seychelles consider its St ate import monopoly on critical agricultural 
imports "support" for its agricultural sector ?  Please explain how this arrangement 
corresponds to the requirements of GATT Article XVII and Article 4.2 of the WTO Agreement on Agriculture? 
Answer:
 
Seychelles can confirm that it does not have a state import monopoly on critical agricultural imports 
"support" for its agricultural sector. WT/ACC/SYC/10 
Page 56  
 
 Question 176 
Please supply information on domestic agric ultural support programs in the format of 
document WT/ACC/4. 
Answer:
 
Following a review of the current incentives progra mme related to agriculture, Seychelles will supply 
the information in the format of WT/ACC/4. 
5. Policies affecting foreign trade in other sectors  
(b) Policies affecting foreign trade in other major sectors 
- Fish  
Question 177 
According to the response to Question 50 of document WT/ACC/SYC/7, Seychelles fisherman 
do not pay tax on profits as well as trades tax on  fuel, which is used in their fishing activity. 
Are the profits tax and trades tax on fuel exemptions tied to production volume or export 
volume? 
Answer:  
Currently, fishermen engaged in artisanal fishing do not pay business tax.  However, boat owners, fish 
processors and exporters of fish prod ucts are liable to pay business tax. 
Trades tax exemption on fuel is based on a fl at rate per litre, consumed per trips. 
Question 178 
The description in document WT/ACC/SYC/9 imp lies, but does not state, that Seychelles is 
prepared to use trade and other economic policy t ools to (a) maximize fish exports and (b) as 
necessary, minimize imports to protect domestic production interests.   
Please address directly the potential conflict wi th WTO provisions of existing and potential 
measures applied to regulate production and trade in fish.   
Answer:  
Seychelles does not and does not intend to use subsid ies tied to production volume or export volume.  
Seychelles intends to use only tariff measures an d other measures which are WTO consistent.  
Therefore, Seychelles does not see any potential conflicts with WTO provisions of existing and 
potential measures.  In fact Seychelles' subsidy -related legislations are currently under review. 
Question 179 
Please outline what measures are contemplated a nd indicate if Seychelles is willing to confirm 
that, from the date of accession, it will use only WTO-consistent measures to accomplish its 
policy goals in this sector.  WT/ACC/SYC/10 
 Page 57 
 
 
 Answer:  
Seychelles confirms that it will use only WTO-consis tent measures to accomplish its policy goals in 
this sector. 
- Civil Aircraft  
Question 180 
Air Seychelles Ltd.:  Document WT/ACC/SYC/9 i ndicates that Air Seychelles Ltd has exclusive 
rights to provide air passenger transport services  on inter-island routes within Seychelles and 
also international routes.  The company also ha s exclusive rights to handle international air 
cargo clearing and forwarding and passenger handling services at Seychelles International 
Airport.  
Answer:  
Seychelles would like to confirm that as stated  in document WT/ACC/SYC/9 Air Seychelles does not 
have exclusive rights on international routes.  
Question 181 
What tariff rates are applied to im ports of civil aircraft and parts? 
Answer:  
The tariff rates applied to imports of civil aircraft and parts are 0 per cent. 
Question 182 
Is Air Seychelles, as a State-owned enterprise, exempt from these charges?  
Answer:  
The tariffs applied are 0 per cent.  Therefore there is no need to exempt them from these charges. 
Question 183 Are its purchases considered to be governme nt procurement under Seychellois law? 
Answer:
 
Air Seychelles' purchases considered to be gove rnment procurement under Seychelles' Government 
Procurement Act.  Given the nature  of operation of the company, it follows all the procedures set out 
in the Procurement Act, however, unlike all other entities the Board of Directors approve the tenders 
instead of the National Tender Board due to the specific nature of the products.   
Question 184 
Is Seychelles willing to join the Agree ment on Trade in Civil Aircraft? WT/ACC/SYC/10 
Page 58  
 
 Answer:
 
Seychelles is willing to initiate negotiations for membership to the Agreement on Trade in Civil 
Aircraft, five years following the date of accession to the WTO. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
1. General 
Question 185 
It appears that Seychelles will need to review it s level of protection of intellectual property to 
bring it in line with that imposed by the TR IPS agreement. For instance, copyright protection 
lasts for 25 years while TRIPS provides for a 50-year terms of protection.  What are the legislative steps that Seychelles intend to unde rtake to step up the level of protection of 
intellectual property right and bring it in line with what is required by the TRIPS agreement? 
Answer:
 
Seychelles would like to confirm its intention to re view and amend and repeal existing Acts, in order 
to comply with the WTO TRIPS provisions.  This exercise will commence as part of the 
implementation of the Intellectual Property Devel opment Plan (IPDP) with the assistance of WIPO. 
(a) Intellectual property policy Question 186 Please provide information to the Working Party in the form of a response to the information 
requested in WT/ACC/9 on the specific provisions of law and regulations that Seychelles believe 
(a) are currently in conformity with the TRIPS Agreement and (b ) will need to be created or 
amended in order to apply the TRIPS Agreement.    
Please describe in detail the steps that Seychelles has taken, since the date of its application to 
accede to the WTO, to bring its intellectual property regime into conformity with the 
requirements of the WTO TRIPS Agreement.   
Answer:
 
Since, the date of its application to accede to WT O, Seychelles has not introduced any new laws nor 
made any amendments to its inte llectual property laws.  Currently, the Copyrights Act (1984), Trades 
Mark Decree (1977) and the Patents Act (1901) need  to be reviewed and amended to be compliant 
with WTO TRIPS Agreement. 
Question 187 
Please indicate Seychelles' timetable for a ddressing and completing the remaining work. 
Answer:  
As stated in document WT/ACC/SYC/9, technical assistance has been requested from WIPO, with the 
aim of reviewing current intellectual property le gislation, introducing new ones and build human 
resource capacity.  Seychelles estimates that this w ill take between five to eight years to complete.  WT/ACC/SYC/10 
 Page 59 
 
 
 Question 188 
Will the Government of Seychelles commit to the full implementation of the WTO 
TRIPS Agreement as of the date of accessio n, without recourse to any transitional 
arrangements? 
Answer:  
Given the current work outstanding, Seychelles would require a transitional period five years for full 
implementation of the WTO TRIPS Agreement. 
(c) Membership of international intellectua l property conventions and of regional or 
bilateral agreements 
Question 189 
The response to Question 57 of document WT/ACC/SYC/7 states that in addition to the 
Convention Establishing the World Intellectua l Property Organization, Seychelles will also 
accede to all international treati es administered by WIPO, notably the Paris Convention for the 
Protection of Industrial Property, the Berne Conv ention for the Protection of Literary and 
Artistic Works, the Madrid Agreement concerning  the International Registration of Marks, the 
Hague Agreement concerning the Internatio nal Deposit of Industrial Designs, etc. 
Document WT/ACC/SYC/9 indicates (by omission) that Seychelles have not joined the Berne 
Convention for the Protection of Literary and Artistic Works, the Madrid Agreement 
concerning the International Registration of Marks, or a number of other organizations that concerned with IPR protection. 
Answer:
 
Seychelles has acceded only to the Paris Conventio n for the Protection of Industrial Property, the 
Patent Corporation Treaty (PCT) and the Conventio n Establishing the World Intellectual Property 
Organization.  
Question 190 
Please indicate Seychelles intentions concern ing accession to these conventions prior to 
WTO accession.  
Answer:  
It is Seychelles' intention to join these Conventio ns and will do as part of the WIPO Intellectual 
Property Development Plan (IPDP).  It is Seychell es' intention to accede to these agreements but at 
this point it cannot be confirmed whether Seyche lles would be able to accede to these conventions 
prior to WTO accession. 
2. Substantive standards of protection, incl uding procedures for the acquisition and 
maintenance of intellectual property rights 
Question 191 Question 56 of WT/ACC/SYC/7 raised several subs tantive questions relating to standards of 
protection with respect to Seychelles patent, trademark, copyright laws.  In its response, WT/ACC/SYC/10 
Page 60  
 
 Seychelles Government stated that it was contem plating the repeal of the existing Patents Act 
and Copyright Act, with a view to enact two ne w pieces of legislation which comply with all the 
WTO TRIPS requirements.  Seychelles planned shortly, with the assistance of the WTO Secretariat, to start preparing the necessary bills for submission to Seychelles National 
Assembly for approval. 
Answer:
 
See answer to Question 186 above. 
(a) Copyright and related rights 
Question 192 Please confirm if Seychelles currently apply Articl e 18 of the Berne Convention in domestic law. 
Answer:
 
Seychelles can confirm that it has incorporated Ar ticle 18 of the Berne Convention in domestic law, 
however it is not a signatory to the Convention. 
Question 193 
Are there any provisions for compulsory licensing? 
Answer:  
Currently, there is no provision for compulsory licensing in Seychelles' Copyright Act. 
Question 194 
There is no mention of recent copyright legislation in document WT/ACC/SYC/9.   
− What is the current status of legislation for the new copyright legislation?   
− Have these bills been drafted, subm itted to parliament, enacted?   
− Please provide the Secretariat, for review by the Working Party, copies of any new draft 
legislation as soon as practicable. 
Answer:  
Seychelles would like to confirm that the since th e suspension of the accession negotiations in 1998, 
no new bills relating to intellectual property has b een submitted to Seychelles National Assembly for 
approval.  However, it is the Government's intenti on to review and amend and repeal existing Acts, in 
order to comply with the WTO TRIPS provisions .  This exercise will commence as part of the 
implementation of the Intellectual Property Developm ent Plan (IPDP) with the assistance of WIPO.  
Any new draft legislation will be submitted to the Working Party.  
Question 195 
According to the Memorandum, the Copyright Act protects works for a period of 25 years from 
first publication.  The minimum term of protect ion required by the Berne Convention for the 
Protection of Literary and Artistic works (Article 7), which is implemented in the 
WTO TRIPS Agreement (Article 9), is life of the author plus 50 years.   WT/ACC/SYC/10 
 Page 61 
 
 
 Is the Republic of Seychelles planning to ame nd its Act so as to meet that requirement? 
Answer:  
Seychelles would like to confirm its intention to re view and amend and repeal existing Acts, in order 
to comply with the WTO TRIPS provisions.  This exercise will commence as part of the 
implementation of the Intellectual Property Devel opment Plan (IPDP) with the assistance of WIPO. 
Question 196 The Copyright Act seems to establish a registratio n requirement for copyright protection, which 
would go against Article 5(2) of the Berne Convention and the TRIPS Agreement.  
Could the Republic of Seychelles please provide cl arification as to whether copyright protection 
is subject to any formality? 
Answer:
 
Currently, Seychelles requires a person to register th e work or creation with the Ministry responsible 
for Culture. 
(b) Trademarks, including service marks 
Question 197 
In the response to Question 56 of document WT/ACC/SYC/7, the Government of Seychelles 
stated that it planned to amend the Trade Mark Decree to bring it in line with the WTO TRIPS requirements. 
What is the status of the amendment of that Decree?  Please submit a copy of the amendments 
to the Working Party for review.  How does Se ychelles intend to protect well-known marks? 
Answer:
 
Seychelles can confirm that since 1998, the Decree was not amended to bring it in line with the WTO 
TRIPS requirements.  It is anticipated that as part of the IPDP, a new Act will be drafted to take into 
current developments in the protection of Trademar ks and also bring it in line with the WTO TRIPS 
requirements.   Any new draft legislation will be submitted to the Working Party.  
(e) Patents 
Question 198 
Concerning the status of legislation for the new patents act: 
− Has this bill been drafted, submitted to parliament, enacted? 
Answer:  
Seychelles can confirm that no new bill has been drafted or enacted.  The Patents Act (1901) will be 
reviewed as part of the IPDP. WT/ACC/SYC/10 
Page 62  
 
 Question 199 
− Please provide the Secretariat, for review by the Working Party, copies of this 
legislation. 
Answer:
 
Any new draft legislation will be submitted to the Working Party. (f)  Plants variety protection (g)  Layout designs of integrated circuits (h)  Requirements on undisclosed informatio n, including trade secrets and test data 
Question 200 Document WT/ACC/SYC/9 states that the Patents Act of 1901, still in force, has no provisions 
dealing with the protection of plant varieties and geographical indications, nor is protection 
currently provided for integrated circuit layout designs or undisclosed information provided in 
the context of a pharmaceutical or agricultural chemical patent. 
Please indicate what Seychelles is doing to remedy this problem? 
Answer:
 
Seychelles can confirm that it will remedy this pr oblem through a review of the current Patents Act 
(1901) as part of the IPDP, which it will then amend the existing legislation or repeal and replace it a 
new Patents Act to take into cons ideration of the issues mentioned. 
4. Enforcement 
Question 201 According to the response to Question 61 of document WT/ACC/SYC/7, the Government of 
Seychelles will address administrative procedur es and remedies within the new intellectual 
property protection regime that Seychelles Government  is contemplating to put in place shortly.  
Was this ever done? 
Answer:
 
Seychelles can confirm that this was never done. 
Question 202 
What is the status of implementation of the ne w intellectual property administrative procedures 
and remedies?  
Answer:  
A review of the procedures and remedies will be part of the IPDP.  WT/ACC/SYC/10 
 Page 63 
 
 
 Question 203 
Please describe the applicable provisions that have  been put into place and provide copies of the 
applicable legal instruments to the WTO Secretariat. 
Answer:  
Any new draft legislation will be submitted to the Working Party. Question 204 The response to Question 61 also states that Seychelles Government will not need to amend the 
Civil Code in order to provide the civil judicial  procedures and remedies, provisional measures, 
administrative procedures and remedies an special border measures. 
If the Government of Seychelles does not amend its Civil Code, how will these new 
administrative and judicial measures be made known to potential intellectual property rights 
violators? 
Answer:
 
Seychelles does not feel the need to amend the Civ il Code because all measures that will be taken are 
covered in the IP laws that are currently in place.  In addition, if any Act is repealed and replaced by a 
new Act, the measures will be mentioned in the Act.   
Question 205 
Does the Government of Seychelles plan to am end Seychelles Code of Civil Procedures to 
incorporate the TRIPS procedures and remedi es, provisional measures, administrative 
measures and special border measures?   
Answer:  
The Government of Seychelles could adopt the provisions of TRIPS by domesticating it or by 
incorporating the TRIPS agreement into the domest ic law.  Seychelles is studying these two options 
carefully.   
Question 206 
If the Code of Civil Procedures is so ame nded, what would be the legal status of the 
amendments?  
Answer:  
The amendments would be considered as ordinary law.   
Question 207 
The Memorandum states, at page 54: "…and the immediate prohibition of the illegal usage of 
those rights.  In other words, any infringement of intellectual property rights in Seychelles may 
result in a Supreme Court injunction to cease the infringement and in compensation for 
damages".  WT/ACC/SYC/10 
Page 64  
 
 Could the Republic of Seychelles please advise as to whether the prohibition is determined at 
the border (i.e. as an import), or whether this refers to in-land prohibition only?  
Answer:
 
Seychelles can confirm that the prohibiti on refers to in-land prohibition only. 
Question 208 
Also, could the Republic of Seychelles please elaborate on the kind of intellectual property 
enforcement measures that take place at the bo rder with respect to counterfeit and/or pirated 
goods? 
Answer:  
Currently, intellectual property enforcement measures on the border are minimal.  It is anticipated that 
as part of the IPDP, existing Acts will either be amended or in some cases repealed and replaced by 
new Acts will be drafted to take into current developments in intelle ctual property and also bring them 
in line with the WTO TRIPS requirements.  Border me asures will also be included in the development 
plan.  
Question 209 
The response to Question 62 of document  WT/ACC/SYC/7 refers to the Memorandum on 
Foreign Trade Regime, for a description of the criminal procedures and penalties for trademark counterfeiting and copyright pira cy.  The Foreign Trade Memorandum only 
referred to a fine of SR 1,000 (US$200) for each  infringing copy of a copyrighted work and 
imprisonment of one year.  The Foreign Trade Memorandum noted civil liability for 
infringement of trademarks and patents, but did not mention any criminal sanctions. 
Given that the Government of Seychelles is contemplating the repeal of its Copyright Act, please 
describe the criminal measures that will be instituted to deter copyright piracy. 
Answer:
 
Seychelles can confirm that Section 21 and Secti on 22 of Copyright Act makes provisions for the 
copyright offences as well as the penalties imposed.  As part of the IPDP, Seychelles will review the 
Copyrights Act and amend or repeal and replace it by a new Act.  Any new draft Copyright Act or 
amendment will be submitted to the Working Party for review.    
Question 210 
As a follow-up to the previous question, coul d the Republic of Seychelles please advise on 
whether there are any criminal offences/action s for importing counterfeit and/or pirated goods 
into the country? 
Answer:  
Seychelles would like to confirm that the Penal Code makes provision to prosecute any criminal 
offences/actions for importing and/or pirated goods into the country.  WT/ACC/SYC/10 
 Page 65 
 
 
 VI. TRADE-RELATED SERVICES REGIME 
Question 211 Please supply information on Seychelles services re gime in the format of document WT/ACC/5. 
Answer:
 
Seychelles will be submitting a services offer; the info rmation will be supplied as part of the offer. 
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS WITH 
THIRD COUNTRIES 
2. Economic integration, customs union and free-trade area agreements 
Question 212 Document WT/ACC/SYC/9 states that "Seychelles is a member of the COMESA Free Trade 
Area (FTA)." 
Does Seychelles provide preferential treatment to the trade of other COMESA members? 
Answer:
 
No, Seychelles currently provides preferential treat ment to the trade only to COMESA members who 
are party to the COMESA FTA. 
Question 213 Does Seychelles belong to any other FTA or ot her preferential trading arrangement?   
Answer:
 
Currently, Seychelles is currently negotiating th e Economic Partnership Agreement (EPA).   
Question 214 
Please describe the terms of its participation in COMESA.  Are there transitional 
arrangements? 
Answer:  
The COMESA FTA is a stepping stone to toward s setting up of a fully fledged COMESA Customs 
Union amongst all COMESA member s.  The COMESA member Stat es are also required to impose 
the COMESA Common External Tariff (CET) on pr oducts not originating within COMESA Customs 
Union as well as a COMESA Community Levy once the Customs Union is fully operational.  WT/ACC/SYC/10 
Page 66  
 
 ANNEX 
Goods Subject to Excise Tax
 
Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise 
Tax Rate 
87.02 Motor vehicles for the transport of ten or more persons, 
including the driver.  
8702.1000 With compression ignition internal combustion piston 
engine (diesel or semi diesel) each 0%
8702.9000 Other each 0%
87.03 Motor cars and other motor vehicles principally designed 
for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.  Under 
SR 
400,000
 Of a cylinder capacity not exceeding 1,000 cc:  
8703.1000 - Vehicles specially designed for travelling on snow; golf 
cars and similar vehicles Each 0%
 - Other vehicles, with spark-ignition internal combustion 
reciprocating piston engine:  
 - - Of a cylinder capacity not exceeding 1,000 cc:  
8703.2110 - - - Ambulances each 0%
8703.2190 - - - Other each 25%
 - - Of a cylinder capacity exceeding 1,000 cc but not 
exceeding 1,500 cc:  
 - - - Of a cylinder capacity not exceeding 1,300 cc:  
8703.2211 - - - - Ambulances each 0%
8703.2212 - - - - Twin Cab/Double Cab each 25%
8703.2219 - - - - Other each 25%
 - - - Of a cylinder capacity exceeding 1,300 cc but not 
exceeding 1,500 cc:  
8703.2221 - - - - Ambulances each 0%
8703.2222 - - - - Twin Cab/Double Cab each 25%
8703.2229 - - - - Other each 25%
 - - Of a cylinder capacity exceeding 1,500 cc but not 
exceeding 3,000 cc:  
 - - - Of a cylinder capacity exceeding 1,500 cc but not 
exceeding 1,600 cc:  
8703.2311 - - - - Ambulances each 0%
8703.2312 - - - - Twin Cab/Double Cab each 25%
8703.2319 - - - - Other each 25%
 - - - Of a cylinder capacity exceeding 1,600 cc but not 
exceeding 2,000 cc:  
8703.2321 - - - - Ambulances each 0%
8703.2322 - - - - Twin Cab/Double Cab each 50%
8703.2329 - - - - Other each 50%
 - - - Of a cylinder capacity exceeding 2,000 cc but not 
exceeding 3,000 cc:  
8703.2331 - - - - Ambulances each 0%
8703.2332 - - - - Twin Cab/Double Cab each 75%
8703.2339 - - - - Other each 75%
 - - Of a cylinder capacity exceeding 3,000 cc:   WT/ACC/SYC/10 
 Page 67 
 
 
 Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise 
Tax Rate 
8703.2410 - - - Ambulances each 0%
8703.2420 - - - Twin Cab/Double Cab each 75%
8703.2490 - - - Other each 75%
 - Other vehicles, with compression-ignition internal 
combustion piston (diesel or semi - diesel)  
 - - Of a cylinder capacity not exceeding 1,500 cc:  
 - - - Of a cylinder capacity not exceeding 1,000 cc:  
8703.3111 - - - - Ambulances each 0%
8703.3119 - - - - Other each 25%
 - - - Of a cylinder capacity exceeding 1,000 cc but not 
exceeding 1,300 cc:  
8703.3121 - - - - Ambulances each 0%
8703.3122 - - - - Twin Cab/Double Cab each 25%
8703.3129 - - - - Other each 25%
 - - - Of a cylinder capacity exceeding 1,300 cc but not 
exceeding 1,500 cc:  
8703.3131 - - - - Ambulances each 0%
8703.3132 - - - - Twin Cab/Double Cab each 25%
8703.3139 - - - - Other each 25%
 - - Of a cylinder capacity exceeding 1,500 cc but not 
exceeding 2,500 cc:  
 - - - Of a cylinder capacity exceeding 1,500 cc but not 
exceeding 1,600 cc:  
8703.3211 - - - - Ambulances each 0%
8703.3212 - - - - Twin Cab/Double Cab each 25%
8703.3219 - - - - Other each 25%
 - - - Of a cylinder capacity exceeding 1,600 cc but not 
exceeding 2,000 cc:  
8703.3221 - - - - Ambulances each 0%
8703.3222 - - - - Twin Cab/Double Cab each 50%
8703.3229 - - - - Other each 50%
 - - - Of a cylinder capacity exceeding 2,000 cc but not 
exceeding 2,500 cc:  
8703.3231 - - - - Ambulances each 0%
8703.3232 - - - - Twin Cab/Double Cab each 75%
8703.3239 - - - - Other each 75%
 - - Of a cylinder capacity exceeding 2,500 cc:  
 - - - Of a cylinder capacity exceeding 2,500 cc but not 
exceeding 3,000cc:  
8703.3311 - - - - Ambulances each 0%
8703.3312 - - - - Twin Cab/Double Cab each 75%
8703.3319 - - - - Other each 75%
 - - - Of a cylinder capacity exceeding 3,000 cc:  
8703.3321 - - - - Ambulances each 0%
8703.3322 - - - - Twin Cab/Double Cab each 75%
8703.3329 - - - - Other each 75%
 - Other  
8703.9010 - - - Ambulances each 0%
8703.9020 - - - Twin Cab/Double Cab each 75%WT/ACC/SYC/10 
Page 68  
 
 Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise 
Tax Rate 
8703.9090 - - - Other each 75%
87.04 Motor vehicles for the transport of goods.  
 - Other, with compression ignition internal combustion 
piston engine (diesel or semi diesel):  
 - - g. v .w. not exceeding 5 tonnes:  
 - - - g. v. w. not exceeding 1.5 tonnes:  
8704.2111 - - - - Single cabs each 0%
8704.2119 - - - - Other each 0%
 - - - g. v. w. exceeding 1.5 tonnes but not exceeding 5 
tonnes:  
8704.2191 - - - - Single cabs each 0%
8704.2199 - - - - Other each 0%
 - - g. v. w. exceeding 5 tonnes but not exceeding 20 tonnes  
 - - - g. v. w. exceeding 5 tonnes but not exceeding 8 tonnes  
8704.2211 - - - - Single cabs each 0%
8704.2219 - - - - Other each 0%
 - - - g. v. w. exceeding 8 tonnes but not exceeding 20 
tonnes  
8704.2221 - - - - Single cabs each 0%
8704.2229 - - - - Other each 0%
8704.2300 - - g. v. w exceeding 20 tonnes  
 - Other, with spark ignition internal combustion piston 
engine:  
 - - g. v .w. not exceeding 5 tonnes:  
 - - - g. v. w. not exceeding 1.5 tonnes:  
8704.3111 - - - - Single cabs each 0%
8704.3119 - - - - Other each 0%
 - - - g. v. w. exceeding 1.5 tonnes but not exceeding 5 
tonnes:  
8704.3121 - - - - Single cabs each 0%
8704.3129 - - - - Other each 0%
 - - g. v. w. exceeding 5 tonnes    
 - - - g. v. w. exceeding 5 tonnes but not exceeding 8 tonnes  
8704.3211 - - - - Single cabs each 0%
8704.3219 - - - - Other each 0%
 - - - g. v. w. exceeding 8 tonnes    
8704.3221 - - - - Single cabs each 0%
8704.3229 - - - - Other each 0%
 - Other  
8704.9010  - - - Refrigerated vehicle each 0%
8704.9020  - - - Insulated trucks each 0%
8704.9090 - - -  Other each 0%
87.05 Special purpose motor vehicles, other than those principally 
designed for the transport of persons or goods (for example, 
breakdown lorries, crane lorries, fire fighting vehicles, 
concrete mixer lorries, road sweeper lorries, spraying lorries, mobile work  
8705.1000 - Crane lorries each 0%
8705.2000 - Mobile drilling derricks each 0% WT/ACC/SYC/10 
 Page 69 
 
 
 Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise 
Tax Rate 
8705.3000 - Fire fighting vehicles  each 0%
8705.4000 - Concrete mixer lorries each 0%
8705.9000 - Other each 0%
87.11 Motorcycles (including mopeds) and cycles fitted with an 
auxiliary motor, with or without sidecars; sidecars.  
8711.1000 - With reciprocating internal combustion piston engine of a 
cylinder capacity not exceeding 50cc each 0%
8711.2000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50 cc but not exceeding 250 cc each 0%
8711.3000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 250cc but not exceeding 500cc each 25%
8711.4000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 500 cc but not exceeding 800cceach 25%
8711.5000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 800cc each 25%
8711.9000 - Other each 25%
 
__________