RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SYC/12 
12 May 2011 
 (11-2423) 
Working Party on the 
Accession of Seychelles Original:   English 
 
 
 
ACCESSION OF SEYCHELLES 
 
Additional Questions and Replies  
 
 
 The following submission, dated 5 May 2011, is being circulated at the request of the Delegation of the Republic of Seychelles.  
_______________ 
  WT/ACC/SYC/12 
 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 policy ..................................................................................................... ..3 
(c) Foreign exchange and payments system .................................................................................4  
(d) Foreign and domestic in vestment policies ..............................................................................5  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES ...........................................5  
IV. POLICIES AFFECTING TRADE IN GOODS .....................................................................6  
1. Import Regulation.............................................................................................................. .......6  
(a) Registration requirements for engaging in importing...........................................................6  
(b) Characteristics of the national tariff .......................................................................................9  
(c) Tariff quotas, tariff exemptions.............................................................................................11  
(d) Other duties and charges, specifying any fees or charges for services rendered ..............11  
(e) Quantitative import restrictions............................................................................................13  
(f) Import licensing procedures ..................................................................................................13  
(g)  Other border  measures.......................................................................................................... .20 
(h) Customs valuation.............................................................................................................. .....20  
(k) Application of internal taxes on imports...............................................................................21  
(l) Rules of origin ................................................................................................................ .........23  
(m,n,o)  Anti-dumping, countervailing and safeguard measures......................................................24  
2. Export Regulation.............................................................................................................. .....25  
3. Internal policies affecting foreign trade in goods.................................................................26  
(a) Industrial policy, including subsidy policies.........................................................................26  
(b) Technical regulations and standards ....................................................................................28  
(c) Sanitary and phytosanitary measures...................................................................................29  
(d) Trade-related investment measures ......................................................................................31  
(f, g)  Free zones and free economic zones ......................................................................................32  
(l) Government procur ement practices......................................................................................33  
4. Policies affecting foreign trade in agricultural products.....................................................34  
5. Policies affecting foreign trade in other sectors ...................................................................35  
(b) Policies affecting foreign trad e in other major sectors........................................................35  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................35  
VI. TRADE-RELATED SE RVICES REGIME .........................................................................36  WT/ACC/SYC/12 
Page ii  
 
  VII.  INSTITUTIONAL BASE FOR TRAD E AND ECONOMIC RELATIONS 
WITH THIRD COUNTRIES ................................................................................................36  
2. Economic integration, customs union  and free-trade area agreements.............................36  
ANNEX 1 ........................................................................................................................ ......................38  
ANNEX 2 ........................................................................................................................ ......................45  
ANNEX 3 ........................................................................................................................ ......................46  
 
  WT/ACC/SYC/12 
 Page 1 
 
 
  II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE 
2. Economic Policies (a) Main directions of the ongoing economic policies - Pricing policy Question 1 
Please clarify the current status of Seychelles' legal regime on price controls:  The response to 
Question 1 of document WT/ACC/SYC/10 states that "There is currently a non-application of the price control system" which implies that the legal  authority is still in place.  It also states 
that "The Customs Management Act (CMA) w ill repeal the Trades Tax Act (emphasis added)" 
and that the "CMA will not have any provisions for the implementation of any price control 
system, which exists in the Trades Tax Act." 
Please clarify the current status of legal author ity for price controls, including the Trades Tax 
Act.  When will the Trades Tax Act be repealed? 
Answer:
 
As stated in document WT/ACC/SYC/10 there has been  a non-application of the price control system 
since 2009.  Together with the non-application of the price control system the institution which had 
previously implemented the price control system  namely the Price Control Unit in the Customs 
Division has since been dismantled altogether.   
The Customs Management Act which will come into effect in the first quarter of 2012 will repeal the 
Trades Tax Act and will not have any reference to the implementation price control system.  
Question 2 
Please indicate when the Customs Management Act,  and associated abolition of price controls, 
takes place. 
Answer:  
As stated in document WT/ACC/SYC/10, the legal au thority for price controls lies in the Trades Tax 
Act.  The Trades Tax Act is expected to be repeal ed in the first quarter of 2012, with the introduction 
of the CMA.    
Question 3 
Please include this information in a Legislative Action Plan for the implementation of 
WTO provisions, as requested above.   
Answer:  
Seychelles can confirm that the legislative action plan  is in preparation and is nearing finalization and 
will be submitted by June 2011.  It will take care of the price control issue.  The copy of the Bill will 
be ready by June 2011 and will be circulated to the Working Party. WT/ACC/SYC/12 
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  Question 4 
Please provide a copy of draft legislative or  regulatory changes that will eliminate the 
discriminatory treatment of imported  goods in the price control system. 
Answer:
 
Seychelles will provide this information in due cour se. As stated in reply to question 1 the price 
control system will be discontinued in law by end of  first quarter 2012. The copy of the the draft Bill 
will be ready by June 2011. 
Question 5 
We understand the price control system is not implemented de facto, and that the Customs 
Management Act (CMA) will repeal the Trades Tax Act.  Could Seychelles clarify what is the 
time-schedule for the adoption and implementa tion of the Customs Management Act (CMA)? 
Answer:  
Seychelles expects that the Customs Management Ac t (CMA) will be adopted and implemented in the 
first quarter of 2012. 
- State Ownership and Privatization         
Question 6 
Please provide Working Party Members with a revised Questionnaire on State-Trading to 
reflect the current scope of the Seychelles' state-trading enterprises. 
Seychelles Petroleum Company (SEYPEC):   The response to Question 18 of document 
WT/ACC/SYC/10 states that "as of January 2010 , SEYPEC does not have a monopoly on the 
import and distribution of petroleum and petroleum products." 
Please describe how this change was legally  made, and the current arrangements for the 
importation of petroleum products and natural ga s, including provisions for the import and/or 
domestic taxation of these goods. 
Answer:  
Seychelles can confirm that the SEYPEC monopoly was part of government policy.  As SEYPEC is 
incorporated like any other company operating in Seychelles, it is not formed under legislation and 
therefore there are no legal formalities to comple te to remove the monopoly position.  Following 
economic reforms this policy was reviewed and a decision was taken to liberalize the sector.   
A prospective company wishing to engage in this activity is required to apply for a "Storage and 
Retail of Petroleum Products" licence.  The prospectiv e company will also have to apply for an import 
permit for the petroleum products because they ar e considered as restricted goods by Law.   
All imports of petroleum products and natural gas are subject to import tariff, GST and excise tax. 
There are no exemptions from taxes. 
At present there is no other petroleum company in the field and none other has applied, possibly due 
to the lack of economies of scale.   WT/ACC/SYC/12 
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  Question 7 
Please describe the Seychelles' current legal and commercial arrangemen ts for importation, 
retail and wholesale trade in these products and the legal conditions for the participation of 
non-state owned firms in this trade. 
Answer:  
As mentioned above, a prospective company wishing to engage in this activity is required to apply for 
a "Storage and Retail of Petroleum Products" licence.   The prospective company will also have to 
apply for an import permit for the petroleum produc ts as these products are considered hazardous.  
The import permit requirement is solely to  protect human, animal and plant life. 
Question 8 
Please describe the companies th at currently conduct this trade. 
Answer:  
As stated above, at present Seychelles Petroleum Co. is the only one that imports, stores and 
distributes petroleum products in the country.  It has no monopoly or special privileges.  There is no ban on new companies coming in though they have to follow all the rules and regulations and to pay 
all due taxes.  
(b)  Monetary and fiscal policy 
Question 9 Concerning the Business Tax and "pay as you go (PAYG)" withholding:  Has this system of 
taxation and PAYG only been in effect since implementation of the Business Tax in 2010?   
Answer:
 
According to Section 77 of the Business Tax Act,  2009 enacts a PAYG regime which is a form of 
provisional tax designed to enable business taxpayers to pay an estimate of their yearly business tax 
liability by 12 installments over the course of the financial year.  
The PAYG commenced operation on 1 January 2 010 thereby replacing orthodox provisional tax 
obligations then in place pursuant to the Bu siness Tax Act, 1987 (BTA 1987).  The BTA 1987 was 
repealed on commencement of the new law.  From an empirical and theoretical perspective PAYG 
does not differ radically from the system that it replaced and indeed, it remains largely framed in 
terms of the previous provisional tax arrangement. 
Question 10 
What other forms of taxation are subject to PAYG withholding? 
Answer:  
The PAYG regime as currently operating imposes ob ligations to taxpayers covered by the Business 
Tax Act, 2009.  Accordingly, only Seychelles based entities earning assessable income are liable to 
remit PAYG installments to the Seychelles Revenue Commission. WT/ACC/SYC/12 
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  Question 11 
What other methods of taxation were replaced by the Business Tax, if any? 
Answer:
 
Seychelles can confirm that no other methods of taxation were replaced by the Business Tax.  
The new Business Tax Act is designed to better dist ribute the tax burden, at a substantive level the 
new law broadened the tax base and enacted far reach ing anti avoidance provi sions whilst in respect 
of practical issues the Act adopted contempor aneous language and concepts to facilitate 
understanding of its main themes. 
(c) Foreign exchange and payments system 
Question 12 
The response to Question 21 states that the Fore x Repatriation Tax (1.5 per cent) is no longer 
charged on any foreign exchange currency repatriated from Seychelles, and the response to Question 26 states that "surrender requirements"  for the conversion of foreign exchange 
earnings to rupees (a) for traders or (b) for the commercial banks had been eliminated. 
Please indicate if any foreign exchange surrender requirements still exist. 
Answer:
 
As stated previously in document WT/ACC/SYC/10, Seychelles can confirm that there are no foreign 
exchange surrender requirements. 
Question 13 
Concerning the 5 per cent commission on the sale of  all foreign exchange notes:  The response to 
Question 27 is not clear.   
Would importers seeking to purchase foreign exch ange to pay for their purchases, whether 
from commercial banks or the Central Bank, be subject to this commission?  
Answer:  
Seychelles can confirm that as of 1 January 2011, the 5 per cent commission on the sale of all foreign 
exchange notes is no longer charged. 
Question 14 If so, it acts as a tax on importation.  A commission of 5 per cent, an " ad valorem " fee, cannot by 
definition be related to the cost of the "adm inistrative charges" for which it is applied. 
Answer:
 
Please see answer above.  WT/ACC/SYC/12 
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  (d) Foreign and domestic investment policies 
Question 15 The Seychelles Investment Bureau (SIB) wields a great deal of authority in choosing what 
foreign investment projects will be licensed.  Th is is very relevant to the value of Mode 3 
Services commitments.  In this regard, the response to Question 35 needs elaboration.   
WT/ACC/SYC/9 states that the SIB "assesses the project based on set criteria specified in the 
Investment Code Act (2005) and other trade-relat ed legislation and regulations relating to the 
nature of the project." 
While we appreciate the list of relevant legislation,  it does not illuminate the criteria that would 
be relevant in the SIB's screening of investment projects.  
Answer:
 
With the new Seychelles Investment Act 2010 (SIA 2010), SIB no longer has the power or mandate to 
approve projects.  This is now the responsibility of the line Ministries and or Agencies which would use their own preset technical criteria to assess the me rits of the respective projects.  Should there be 
any grievance on the side of the proponent for deci sions taken by those line Ministries and Agencies, 
the proponent will have recourse to the Appeals M echanism set up by the SIA 2010.  This however, 
applies only to those agencies that do not have in th eir own legislations provisions for an independent 
appeals mechanism.  If the investors are not satisfied  with the appeal decision(s), they have the right 
to a judicial review.  
Question 16 
We would appreciate a discussion by the Seychelles of these other criteria. 
Answer:
 
As mentioned above, SIB does not screen any investment projects. 
Question 17 
Please enumerate specific relevant criteria and give the legal citations.   
Answer:  
If this Member could provide a detailed list of s ectoral interests, Seychelles can then provide the 
relevant information.  The criteria are generally  prudential, health and safety and environmental 
protection. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES 
Question 18 
We thank Seychelles for providing the full legi slative basis for its current trade regime.  
We note, however, that we do not yet have the le gislative action plan for full implementation of 
WTO provisions requested as a prerequisite for the resumption of Working Party deliberations.   WT/ACC/SYC/12 
Page 6  
 
  We ask Seychelles to provide this document to Members in advance of scheduling the next 
meeting of the Working Party.   
We also urge Seychelles to provide draft legi slation for Working Party review as soon as 
possible.  
In order to help the Working Party conduct its review, we also request that the Seychelles 
complete the following questionnaires and checklis ts for circulation to Members, prior to the 
next meeting of the Working Party if possible, and to the extent possible, to reference its revised, 
WTO-compliant legislation, even if that legislation is in draft: 
− Questionnaire on Import Licensi ng Procedures (G/LIC/3);  
− Checklist of Issues on Information on impl ementation and administration of the 
agreement on customs valuation (VAL/2);  
− Revised Checklists on of Illustrative  SPS and TBT Issues for Consideration in 
Accessions (WT/ACC/8) referencing addition al legislation to bring the SPS and TBT 
regimes into full conformity with WTO provisions; 
− Draft notification of the subsidy programmes (as required under Article 25 of the 
WTO Agreement on Subsidies and Countervailing Measures); 
− Checklist on the Implementation of the WTO Agreement on Trade-related Aspects of 
Intellectual Property Rights (TRIPS) covering its draft legislation to bring its IPR protection regime into conformity with the WTO Agreement on TRIPS (WT/ACC/9);  
− Questionnaire on State Trading Enterprises; and  
− Data on Agricultural Domestic Support and Export Subsidies (WT/ACC/4). 
Answer:
 
Seychelles will provide this information in due course. 
IV. POLICIES AFFECTING TRADE IN GOODS 
1. Import Regulation (a) Registration requirements for engaging in importing Question 19 
We thank the Seychelles for the information pr ovided on its regime for licensing/registering 
firms and individuals for the conduct of importatio n and exportation.  We need clarification, 
however, on the information provided on the var ious licenses and permits necessary to import. 
As we understand it, foreign and domestic individu als and firms that want to import for onward 
distribution (not necessarily by the importer) need (a) a business licence to import; (b) an 
import activity licence; and (c) an import permit for certain goods.  Please confirm. 
Answer:
 
Seychelles would like to clarify and confirm the following: In the Seychelles context, onward distribution refe rs to retail and wholesale.  A business licence is 
required  for importation and onward distribution, only.  Any individuals or firms can import goods 
for their own use without a licence.    WT/ACC/SYC/12 
 Page 7 
 
 
  There is no distinction between a business activity li cence and an import activity licence.  Subject to 
the limitation as scheduled, foreign individuals or fi rms could acquire a wholesale or a retail licence. 
If the products that these individuals and firms are importing are classified as restricted or prohibited 
goods (as listed in Annex 4 of document WT/ACC/SY C/9), whether or not for distribution then the 
importers are required to apply for an import permit prior to importation of the good(s).  
Question 20 Concerning the business licence:  Are business licenses for importation different from other 
business licenses?   
Answer:
 
No, they are not different. Question 21 Are the fees charged different?   
Answer:
 
Yes, they are different.  A list of licenses issued  by the SLA and their respective fees has been 
submitted to the Secretariat.     
Question 22 What particular requirements are necessary to acquire an import business licence? 
Answer:
 
To successfully acquire an import business licence, th e storage facilities to be used by the potential 
importer need to satisfy the requirements specified un der the Public Health Act, Fire Regulations and 
the Environment Protection Act.  This is a necessar y requirement, so as to protect human, animal and 
plant life.   
Question 23 
Concerning an import activity licence, issued by the Seychelles Licensing Authority (SLA):  Is 
this necessary to import all goods for onward distribution (whether or not by the importer), or 
just those listed in Annex 3 of document WT/ACC/SYC/9? 
Answer:  
As stated in the response to Questi on 19, onward distribution in the Se ychelles context refers to retail 
and wholesale and there is no distinction between an import activity licence and a business activity 
licence.  Therefore all goods being imported by firms and individuals for the sole purpose of retail and 
wholesale require a business activity licence. 
Question 24 
For what goods would importation be possibl e without the SLA import activity licence? WT/ACC/SYC/12 
Page 8  
 
  Answer:
 
Any goods which are destined for private use or for own consumption can be imported without the 
SLA import activity licence.   
Question 25 
Please itemize the fees charged for licenses issued  by the Seychelles Licensing Authority that 
convey the right to import goods. 
Answer:  
The Seychelles Licensing Authority issues an impor t/retail/wholesale licence, which costs SR 500.  
The licence lasts for five years. 
Question 26 
Concerning additional import permits necessary for importation of some goods:  Are these the 
restricted goods listed in Annex 4 of document  WT/ACC/SYC/9 or are there other goods for 
which an import permit is necessary? 
Answer:  
Seychelles can confirm that there are no additiona l import permits.  The import permit requirement 
applies only to the restricted goods listed in A nnex 4 of document WT/ACC/SYC/9 whether it is for 
private consumption or for onward distribution. 
Question 27 
We understand that in order to distribute goods, an importer would need to acquire a separate 
business licence for retail or distribution. 
Are there different categories of distribution licenses?   
Answer:  
As stated in the response to Question 25, Seychelles can confirm that there is an 
import/retail/wholesale licence which allows for distribution.    
Question 28 
What are the fees? 
Answer:  
Please see answer to Question 25. 
Question 29 
Concerning trade in remanufactured goods:   The response to Question 51 of document WT/ACC/SYC/10 states that the Seychelles prohibits 
the importation or sale of such goods unless that  is specified in the vendor's business licence, 
notwithstanding that a producer's ce rtificate and warranty are available.  WT/ACC/SYC/12 
 Page 9 
 
 
  Please elaborate on the requirements in place fo r the importation and sale of remanufactured 
goods when accompanied by the appropriate certificate and warranty issued by the 
manufacturer. 
What is the reason for these requirements?  
Answer:  
Seychelles does not have the capacity to verify the authenticity of the certificate and warranty issued 
by the manufacturers.  Seychelles seeks further information on remanufactured goods of interest to this Member.   
Question 30 
In what circumstances would the Seychelles approve a licence for the importation of such 
goods?   
We seek Seychelles recognition that these goods,  properly reconditioned and certified by the 
manufacturer, are fully safe and usable and may be of great value to importers because of their 
lower price. 
We seek the removal of any barriers to their impo rtation if these conditions have been met.  
Answer:
 
Please see response to previous question. 
(b) Characteristics of the national tariff 
Question 31 Follow-up to Question 57 of document WT/ACC/S YC/10:  Could Seychelles be more specific: 
Are such levies imposed only on imported products? 
Answer:
 
Seychelles can confirm that levies, which are in the nature of other duties and charges (ODCs), are 
imposed only on imported products. 
Question 32 
Please confirm that currently nearly 85 per cent of the Seychelles tariff lines are at zero percent. 
Could the Seychelles provide additional in formation for its reasons for this policy? 
Answer:  
The question appears to be aimed at bilateral mark et access negotiations.  Seychelles is of the view 
that we may deal with it when we engage  in bilateral market access negotiations. 
Question 33 
Did the Seychelles HS classification for imports migrate to HS 2007 as of 1 January 2010?   WT/ACC/SYC/12 
Page 10  
 
  Answer:
 
Seychelles is expected to migrate to HS 2007 in the second quarter of 2011.   
Question 34 
In what nomenclature is the Seychelles tariff offer, i.e., the one contained in 
WT/ACC/SPEC/SYC/2/Rev.1? 
Answer:  
The Seychelles tariff offer, contained in WT/ACC/SPEC/SYC/2/Rev.1 is in HS 2002. 
Question 35 
If the tariff offer in document WT/ACC/SPEC/S YC/2/Rev.1 is in HS2002, we would prefer to 
keep it in that nomenclature and allow the Secret ariat to do the appropriate transposition to the 
tariff nomenclature in place for Seychelles app lied tariffs at the time of its accession.   
This will require the existence of concordances gi ving users a roadmap to follow the changes in 
HS tariff numbers from e.g., HS2002 to HS2007 
This will also make it easier to have trade date for analysis. 
Answer:  
Seychelles will submit its next revised offer in HS 2002.  It will then seek assistance from the 
WTO Secretariat with the transposition.  
Question 36 
Could Seychelles provide import data by tari ff line and listing suppliers for the most recent 
three years available or any other recent represen tative period, organized on the same tariff 
nomenclature system currently used for Seychelles import tariffs? 
Answer:  
Seychelles will provide this information in due course.  
Question 37 
In response to Question 55 querying which HS nome nclature Seychelles is using, we note that 
"Seychelles is using HS2002 for the classification of goods and will be migrating to HS 2007 as 
of 2010." 
Can Seychelles please provide an update as to how this transposition process is progressing? 
Answer:  
Seychelles can inform the Working Party that it is in the process of seeking assistance from the 
COMESA Secretariat to migrate to HS 2007.  It is  expected that Seychelles will migrate to HS 2007 
by the second quarter of 2011.  WT/ACC/SYC/12 
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  (c) Tariff quotas, tariff exemptions 
Question 38 Our questions and comments on the tariff exem ptions authorized under the Agriculture and 
Fisheries Incentives Act (AFIA) will be found in  the section on industrial policies, including 
subsidies.   
Concerning TRQs:  The response to Question 78 of document WT/ACC/SYC/10 states that 
there are currently no tariff quota s in the tariff schedule.   
Does Seychelles have any intention of implementing tariff quotas in the future?   
Answer:
 
Currently, Seychelles does not have any intentio n of implementing tariff quotas in the future. 
Question 39 Will Seychelles commit to ensuring that any futu re tariff quotas will comply with the respective 
WTO provisions? 
Answer:
 
Seychelles commits to ensuring that any future  tariff quotas will comply with the respective 
WTO provisions. 
Question 40 
In response to Question 63 seeking clarification as to what constitute "goods imported in the 
national interest", we note Seychelles response that  any good may be exempted in the national 
interest. 
Can Seychelles please provide an example of a good  previously exempted in the national interest 
and explain the criteria used to determine whether a good is of national interest or not? 
Answer:  
Seychelles can inform the Working Party that im ported goods which have been exempted in the 
national interests are construction materials an d heavy plants associated with building of 
infrastructure such as roads, public schools, low cost housing estates, public jetties and piers.  
In addition, medical equipment, which are essential  in the provision of health services both in the 
public and private sectors.  These goods are exempt ed because they prov ide a benefit to the 
population or they contribute to the development of the country as a whole. 
(d) Other duties and charges, specifying any fees or charges for services rendered 
Question 41 Seychelles points out the reasons why the "a list of the different [duties and] charges" has not 
yet been provided (see Question 67 of document WT/ACC/SYC/10).  Could Seychelles clarify 
when the review of the Customs charges will be  completed and when Seychelles will be in a 
position to provide the list?  WT/ACC/SYC/12 
Page 12  
 
  Answer:
 
Seychelles will submit the list of fees and ch arges within the second quarter of 2011.  
Question 42 
The response to Question 68 states that the Seyche lles will provide the Working Party with a list 
of all the different fees and charges administered by the Customs Authorities.   
Will this list contain all fees and charges applie d "on or in connection with importation and 
exportation" as provided for by Article VIII  of the GATT 1994, e.g., fees and charges for 
licensing, storage, documentation and inspection,  customs fees, port and harbour dues, stamp 
duties, etc.? 
Answer:  
Seychelles can confirm that the document will contai n all charges provided for by Article VIII of the 
GATT 1994. 
Customs service charges are listed in Annex 3. 
Question 43 
Please provide this information in advance of the next Working Party meeting. 
Answer:  
Seychelles can confirm that this information will be provided prior to the next Working Party 
meeting. 
Question 44 
The response to Question 70 of document WT/ACC/SYC/10 states that the Seychelles applies 
"other duties and charges (ODCs)" to its imports currently and that these ODCs are specific.  
The ODCs notified in document WT/ACC/SPEC/SYC/2/Rev.1, however, are ad valorem . 
Please clarify the nature, scope, and level of the Seychelles' current applied ODCs and whether 
the ODCs listed in document WT/ACC/SPEC/SYC/2/Rev.1 are the ones currently applied or an offer for those it wishes to ret ain after accession to the WTO. 
Answer:
 
The ODCs are generally applied on containers (plast ic/pet bottles and cans), motor vehicles, satellite 
dishes and poultry. 
Seychelles can confirm that currently the ODCs charged on imports are specific.   In the goods offer (WT/ACC/SPEC/SYC/2/Rev.1) together with the ODCs currently applied, 
Seychelles has made provision for the applica tion of the COMESA Community Levy which is 
1 per cent.  WT/ACC/SYC/12 
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  Question 45 
We seek the elimination of these charges, and th at the Seychelles will bind its ODCs covered by 
Article II:1(b) of the GATT 1994 at zero in its good s market access schedule.  This is a common 
WTO accession commitment and one that it is ex pected of all acceding countries other than the 
least developed. 
Answer:  
Seychelles upon accession would bind all ODCs at the levels indicated in its offer.  However 
Seychelles does not agree to bind these at zero.  Article II.1(b) of the GATT 1994 permits the application of ODCs. 
(e) Quantitative import restrictions 
Question 46 
Concerning the ban on left-hand drive vehicles:  Does the Seychelles provide for an exemption 
from the ban for specialty vehicles with left-hand- drive for functional reasons, e.g., the ability to 
request an exemption if there is a need for a left-hand-drive vehicle for a special reason?   
Answer:
 
Seychelles can confirm that it does exempt from th e ban special purpose off road left-hand drive 
motor vehicles. 
Question 47 
Concerning import ban on vehicle and automobile bodies, the response to Question 75 of 
document WT/ACC/SYC/10 states that the Seychell es maintains this ban for safety reasons.   
Has the Seychelles considered a less trade restrict ive approach such as establishing domestic 
standards and testing procedures for such goods?  
Answer:  
Seychelles understands this member's position on a "less trade restrictive approach".  Seychelles 
would like to reaffirm its maintenance of the ba n as the automobile bodies because together with the 
safety issue, it does not want to become a dumpi ng ground for such chassis/bodies.  Seychelles also 
considers this to be an environmental issue, as th e problem of disposal of scrap metal is costly for 
Seychelles.  Scrap metal has to be exported and the bulk of the costs have to be borne by the 
Government. 
(f) Import licensing procedures 
Question 48 We request that the Seychelles circulate its resp onses to the Questionnaire on Import Licensing, 
including information on the procedures for each  good requiring an import permit in Annex 4 
of document WT/ACC/SYC/9, as well as the Se ychelles Licensing Authority activity licensing 
requirements for importers.   WT/ACC/SYC/12 
Page 14  
 
  Answer:
 
Seychelles will provide this information very shortly. 
Question 49 
Has the Seychelles considered alternative and po tentially less burdensome procedures in place 
of requiring that all imports for retail or wholesale use obtain an SLA import permit? 
Answer:  
Seychelles would like to clarify that SLA does not issue import permits.  It only issues a business 
activity licence which conveys the right to carry out onward distribution activities (i.e. retail and wholesale).  All import permits are issued by releva nt authorities in accordance  with their respective 
legislations. 
Seychelles does not consider its current import licensing system to be burdensome.  It is only if the 
goods are considered to be restricted and pr ohibited as specified in Annex 4 of document 
WT/ACC/SYC/9, then an import permit is re quired, which is issued without delay. 
Question 50 
Can the Seychelles please confirm if importers a re limited to only being able to import, for 
direct retail or wholesale trade, those goods listed in 1-15 on page 80 and 81?  Or can importers 
who hold an SLA licence import any good, provi ded it is not subject to a ban or other 
restriction contained in Annex 4?   
Answer:
 
Seychelles can confirm that importers can impor t any good except those listed as prohibited and 
restricted in Annex 4 of document WT/ACC/SYC/ 9 (pages 80-81) regardless of origin, without a 
licence.  For direct retail or wholesale, an importer is required to obtain a wholesale and/or retail 
licence.  As mentioned in the reply to Question 50 in document WT/ACC/SYC/10, the goods listed in 
1-15 broadly cover all goods in the HS Code.    
Question 51 
If importers are restricted to those goods listed on page 80-81, what is the reason for this 
restriction?  
Answer:  
Please see reply to Question 26. 
Question 52 
Does the Seychelles have plans to expand this list?  
Answer:  
Seychelles seeks clarification on which li st is this question being referred to.  WT/ACC/SYC/12 
 Page 15 
 
 
  Question 53 
Can the Seychelles please confirm that the impo rt licence requirements listed in Annex 4 are 
considered to be automatic procedures, i.e. that the approval of the application is granted in all 
cases?   
Answer:  
Seychelles can confirm that the import licensi ng requirements are non-automatic because the 
applications must be made prior to the importation of the goods and not prior to the clearance of the 
goods as specified in Article 2 paragraph (a), subparagraph (iii) of the Agreement on Import 
Licensing. 
Question 54 
If not, please indicate which are considered to  be automatic, and which are considered to be 
non-automatic procedures. 
Answer:  
Please see answer above. -   Activity Licensing
 
Question 55 It appears that the Licenses Act, 2010 (Act 23 of 2010), dated 25 September 2010, repeals and 
replaces the Licenses Act 1986.  Please clarify, therefore, if any of the provisions of the following acts, notified in documents WT/ACC/SYC/9/Add.1 and WT/ACC/SYC/10/Add.1 are still in effect: 
(a) Licenses Act; 
(b) Licenses (Amendment) Act, 1998; 
(c) Licenses (Public Omnibus) Regulations, 2008; and (d) The Licence (Trade) Regulations, 1987. 
Answer:
 
(a) The regulations of Licenses Act 1986 specified  in Part II of the Schedule in the Licenses 
Act 2010 are still in effect; 
(b) This is no longer in effect; (c) This is currently in effect; and (d) This is currently in effect. 
Question 56 
Please provide information on the scope and na ture of the requirements for obtaining a licence 
under Items 20 (Importation and Distribution of Pesticides) and 21 (Import/Wholesale/Retail) 
of Part I of the Schedule attached to the Licenses Act, 2010. 
What is the scope of the coverage of this requirement? WT/ACC/SYC/12 
Page 16  
 
  Answer:
 
The Pesticides Control Act (1996) regulates the manufact ure, distribution, use, storage and disposal of 
pesticide.  
Question 57 
What are the criteria applied for an applicant for the licence? 
Answer:  
For the importation and distribution of pesticides the following criteria specified in Sections 12, 13, 
14, 15, 16, 17 and 18 of the Pesticides Control Act (1996) which has been submitted to the WTO Secretariat for WTO Members to review.  Pr ior to any licence being issued, the prospective 
licensee is required to register with the Pesticide Board. 
Seychelles can confirm that the criteria applied fo r an applicant for the import/retail/wholesale licence 
is specified in Annex 3 Part III a nd IV of document WT/ACC/SYC/9.   
Question 58 
What is the incidence of the fees? 
Answer:
 
1.  Import/retail/wholesale licence (SR 500 for five years); and 
2.  Dealer in Pesticide licence (SR 1,050 per annum). 
Question 59 
Do importers have to apply for the import lice nce for each shipment, or is this a onetime 
application that enables them to import an  unrestricted number of shipments during the 
validity period?  
Answer:  
Seychelles can confirm that the business activity licen ce for import is valid for five years and that 
more than one shipment can be imported during the validity period. 
Question 60 
Item 23 indicates that there is a need for an activity licence for the "Storage and Retail of 
Petroleum Products." 
Does this licence include the right to import  or would a separate licence under Item 21 be 
necessary? 
Answer:  
Seychelles can confirm that the prospective importer would require a separate licence.  WT/ACC/SYC/12 
 Page 17 
 
 
  Question 61 
Does having this licence replace the need for a licence Item 21 for Wholesale (storage) or Retail 
trade in Petroleum Products? 
Answer:  
The same licence is valid for item 21 and 23. Question 62 Are there any nationality controls on the acquisition of any of these licenses? 
Answer:
 
Seychelles would like clarification on which li censes, is this question being referred to.  
Question 63 
Licences Act, 2010:  Article 8(c) indicates that a pplications for licenses shall be dealt with within 
14 days after they are received.  
In practice, what is the average time period for approving applications?  
Answer:  
Seychelles can confirm that in practice, a licence, if all the required documents are available, can be 
issued within three working days.  However, the av erage time for approving applications is about ten 
working days. 
Question 64 
We would appreciate additional information regarding Article 9(4), which provides that the 
Authority may take measures against the licensee wh en a person complains against the licensee.  
Specifically: 
What type of complaints does the Authority cons ider as valid complaints that warrant action 
against a licensee?   
Answer:  
Seychelles can confirm that the following complaints  that would warrant action against a licensee are: 
− Endangering human, animal and plant life; 
− The activity being carried out is encouraging deceptive or fraudulent practices to take place; 
− The activity is affecting negatively public morals; and 
− The activity is limiting the necessary protection of national treasures of artistic, historic or 
archaeological value. 
Question 65 What type of measures does the Seychelles envisi on the Authority taking against the licensee in 
such situations?  WT/ACC/SYC/12 
Page 18  
 
  Answer:
 
Seychelles can confirm that the Authority can e ither suspend the licensee for a period of time to 
comply with the corrective instructions or in exceptional cases revoke the licence all together. 
Question 66 
Please provide additional information regarding the composition of the Appeals Board.  
Specifically: 
What is the role of the Fair Trading Commission? 
Answer:  
Seychelles can confirm that the role of the Fair Tr ading Commission is to ensure that the rights of 
consumers have been effectively protected and enforced.  The Commi ssion is also present to ensure 
fair competition is taking place. 
Question 67 
What examples of non-governmental organization would be appointed?  
Answer:  
Seychelles can confirm that a representative of  the NGO National Consumer Protection Forum 
(NATCOF) would be appointed to the Appeals Bo ard.  NATCOF is independent of Government. 
Question 68 
What is the reason for inclusion on the Appeals Board of a representative of a 
non-governmental organization that represents the interests of the private sector? 
Answer:  
Seychelles feels that it would serve the interest of the Appellants better during the appeal process if 
there was a representative of the private sector on th e Board because it increas es the transparency in 
the whole process. 
Question 69 
Given that the private sector representative could potentially be a competitor with the licence 
applicant, how will the Seychelles treat any busin ess confidential information that may be part 
of the licence application? 
Answer:  
Seychelles can confirm that prior to a person being appointed on the Appeals Board, he or she has to 
declare their interests through the Public Ethics Commi ssion as specified in legislation.  If there is any 
case that maybe considered as conflict of interest that person has to remove him or herself from the decision making process.  
Question 70 Can importers appeal the Appeals Board's decision to a judicial court?  WT/ACC/SYC/12 
 Page 19 
 
 
  Answer:  
Seychelles can confirm that any decision taken by th e Appeals Board can be appealed to a judicial 
court. 
Question 71 
In cases where a new application for an import  licence is not approved, does the Authority 
provide the importer with an explanation, in  writing, on the reasons for denying the 
application? 
Answer:  
Seychelles can confirm that the Seychelles Licensi ng Authority will provide the importer with an 
explanation, in writing, on the reasons for denying the application. 
Question 72 We are still in the process of analysing the legislation circulated on 16 November 2010 
(document WT/ACC/SYC/10/Add.2).  We would ne vertheless be grateful for clarifications: 
What is the exact scope of the Licence Act of September 2010?  
Answer:
 
Seychelles can confirm that the Licensing Act 2010 covers all licensable ac tivities whereby licenses 
are issued by the Seychelles Licensing Authority.  They are listed in Schedule 1 of the Act. 
Question 73 
Does it cover import licensing proce dures? Retail and/or wholesale licence? 
Answer:  
Seychelles can confirm that the import licensing procedures are covered by the Licenses Act 2010 and 
the Trades Tax Act 1992 and its regulations.  Sc hedule 1 of the Licenses Act 2010, covers all 
licenseable activities. The import/retail/wholesale licen ce as specified in the Schedule is a business 
activity licence.  
The Import Permit requirement is stipulated in th e Trades Tax Act 1992 and its regulations and the 
items which require the permits are liste d in Annex 4 of document WT/ACC/SYC/9. 
Question 74 If this is indeed the case, would an importer need a separate import licence and retail and/or 
wholesale licence, and in which circumstances? 
Answer:
 
The import/retail/wholesale licence as specified in Schedule 1 of the Licenses Act 2010 automatically 
allows for the import of goods destined for onward distribution i.e. retail and wholesale. WT/ACC/SYC/12 
Page 20  
 
  Question 75 
We emphasise the importance of creating a sing le licence category to allow licence holders to 
engage in both importation and retail and/or wholesale. 
Answer:
 
This is the case in Seychelles.  Please see answer above. Question 76 As regards pharmaceuticals, we also note that "In the case where the person wishes to engage in 
the trade of these products, an import licence  and a wholesale or retail business licence is 
required." (Question 89 of document WT/ACC/SYC/10). 
Could Seychelles clarify whether any change is foreseen in this regard?  
Answer:
 
Seychelles can confirm that if a person wishes to engage in the import and distribution of 
pharmaceutical products, he or she would requi re a import/retail and wholesale licence which 
automatically allows for importation and distribution i.e. wholesale and retail. 
(g)  Other border measures  
Question 77 
Does the Seychelles require any form of authentication or legalization of customs documents 
prior to customs clearance?   
If so, where must the authentication or legalization take place? Are any fees charged for these services?  
Answer:
 
Seychelles does not require any authentication or le galization of customs documents prior to customs 
clearance. 
(h) Customs valuation 
Question 78 We note the statement in document WT/ACC/SYC/ 10 indicating that Seychelles is currently not 
in compliance with the WTO Valu ation Agreement.  Seychelles mentioned that they are in the 
process of amending their legislation.  The response to Question 90 states that the Seychelles will provide information on the new draft legislation designed to fully implement the WTO Agreement, including the Interpretative Notes, and the Decisions on Interest Rate 
Charges and Valuation of Computer Software Media.  
Please provide the Working Party with an update on the status of drafting and implementation 
of this legislation.    WT/ACC/SYC/12 
 Page 21 
 
 
  What is the Seychelles' plan and timeframe to  implement the new draft legislation to fully 
incorporate the WTO Valuation Agreement? 
We would appreciate seeing the new draft legislat ion prior to its implementation, so that our 
comments may be of possible use to the Seychelles in finalizing it. 
Answer:  
Seychelles has already started drafting a customs va luation law, including the interpretative notes, on 
the basis of the WTO Customs Valuation Agreement.  In this process we are taking the help of World 
Customs Organization which has already done a di agnostic study for Seychelles.  Seychelles would 
submit the draft legislation to the WTO Secretar iat and to interested WTO Members for their 
comments. 
Question 79 Please provide responses to the Questionnaire on Customs Valuation based on the provisions of 
the Seychelles new draft legislation prior to the next Working Party meeting.   
Answer:
 
Seychelles will submit the questionnaire on customs valuation in due course. 
Question 80 We note that Seychelles' current customs law does not appear to provide for the right of appeal 
for customs valuation, without penalty, to a judicial authority as required by Article 11 of the WTO Valuation Agreement.   
Please confirm that this provision will be incorpor ated in the Seychelles' legal regime, even if 
not in the proposed customs valuation legislat ion.  Please provide a timeframe for this.  
Answer:
 
Seychelles is currently in the process of evalua ting its options under its do mestic regulations to 
incorporate the appeals process and cannot at this  point in time provide a timeframe for this. 
Question 81 
We note that the relevant legislation is curren tly under revision and we ask that the remarks we 
already shared in the past are duly ta ken into account in that context. 
Answer:  
Seychelles is in the process of drafting Customs Valu ation legislation.  The remarks will be taken into 
account in this context. 
(k) Application of internal taxes on imports 
Question 82 
Concerning the Excise Tax Act of 2009:  How long has this tax been in effect? WT/ACC/SYC/12 
Page 22  
 
  Answer:
 
Seychelles can confirm that the Excise Tax Act of  2009 came into effect as of 16 December 2009. 
Question 83 
The Annex to document WT/ACC/SYC/10 appears to  indicate that the only excisable goods are 
automotive equipment, including motorcycles.  However, the response to Question 100 of 
document WT/ACC/SYC/10 states that the Seychelles applies an excise tax on fuel, vehicles, 
alcohol and tobacco and tobacco products. 
Please confirm the list of products covered by th e Excise Tax.  Please provide an amended table 
with all excise rates indicated.   
Answer:  
Seychelles can confirm that it currently applies an  excise tax on fuel, vehicles, alcohol and tobacco 
and tobacco products.  An updated ta ble is attached (see Annex 1). 
Question 84 
Concerning the GST:  This appears to be a selecti ve consumption tax applied to certain imports, 
domestic products, and services.   
Please list all products and services subject to the t ax, indicating domestic or foreign origin and 
incidence of the tax applied. 
Answer:  
Seychelles can confirm that a GST of 15 per cent is currently applied to both  domestic production and 
imports on a non-discriminatory basis.   
As mentioned in document WT/ACC/SYC/9 the GST is  not applied on the following items, regardless 
of their country of origin:  rice; cooking oil; milk ; sugar; potatoes; flour; salt; onions; ginger; garlic; 
baby milk; margarine; lentils; and a list of items in Annex 7 (document WT/ACC/SYC/9) which 
includes mostly items used for medicinal purposes. 
The list of services subject to GST is attached (see Annex 2).  
Question 85 
Document WT/ACC/SYC/10 indicates that there were changes to this regime in 2009.  What 
were they? 
Answer:  
As stated in document WT/ACC/SY C/10 the changes were as follows: 
− Excise Tax 2009 was introduced; 
− Business Tax Act 1987 was replaced by the Business Tax Act 2009; 
− The foreign exchange repatr iation tax was removed; and 
− Social Security Contributions were replaced by the Income and Non-Monetary Benefit Tax.  WT/ACC/SYC/12 
 Page 23 
 
 
  Question 86 
Will the GST be replaced by the establishment of a value added tax (VAT)? 
Answer:  
Seychelles can confirm that the establishment of the value added tax (VAT) will replace the current 
GST regime. 
Question 87 Please describe the coverage and the level of the VAT to be applied from 1 January 2012.  What 
exemptions are contemplated? 
Answer:
 
Seychelles would like to confirm that the VAT will begin its application as of 1 July 2012. 
Seychelles will confirm the exemptions in due course as they are still being finalized. 
Question 88 
In general:  as of 1 January 2012, if all goes as planned, what indirect taxes will the Seychelles 
be applying to goods, which of them will also be applied to imports, and what goods will be 
exempted. 
Answer:  
As of 1 July 2012, Seychelles would be applying va lue added tax at the same rates for imported and 
domestically produced goods. 
Question 89 
As of 1 January 2012, what taxes on services are contemplated?   
Answer:  
Seychelles can confirm that as of 1 July 2012 on ly the VAT will apply on  selected services as 
specified in Annex 2. 
(l) Rules of origin 
Question 90 Does the Seychelles currently apply rules of orig in for any non-preferential purposes?  If so, 
what are those rules based upon? 
Answer:
 
Seychelles can confirm that it does not apply ru les of origin for any non-preferential purposes. WT/ACC/SYC/12 
Page 24  
 
  Question 91 
In implementing its customs reform, will the Seychelles enact legislation and other legal 
instruments in conformity with the provisions of the WTO Agreement on Rules of Origin from the date of accession? 
Will this include non preferential rules of origin? 
Answer:
 
Yes, Seychelles would enact legislation in conform ity with the provisions of the WTO Agreement on 
Rules of Origin from the date of accession, including non-preferential rules of origin. 
Question 92 
In particular, we seek Seychelles commitment th at it will provide both legal authority and a 
practical method for importers, exporters, and ot hers with a justifiable cause to apply to the 
government for a ruling on origin of a good before trade in that good begins.   
These assessments should remain valid for three  years provided that the facts and conditions, 
including the rules of origin, under which they h ave 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:  
Yes, Seychelles would do that.  
(m,n,o) Anti-dumping, countervailing and safeguard measures 
Question 93 
The response to Question 106 states that "Seyche lles plans to introduce statutory provisions for 
anti-dumping and countervailing measu res as well as safeguard measures." 
We seek a commitment from the Seychelles that it will not impose any antidumping, 
countervailing duties, and safeguard measures until legislation consistent with the WTO Agreement on Subsidies and Countervailing Measures, the Agreement on Interpretation 
of Article VI of the GATT 1994, and the Agreement on Safeguards is enacte d and notified to the 
appropriate committee of the World Trade Organization. 
Answer:
 
Seychelles commits itself that upon the date of its accession, it will not impose any antidumping, 
countervailing duties, and safeguard measures until le gislation consistent with the WTO Agreement 
on Subsidies and Countervailing Measures, the Agre ement on Interpretation of Article VI of the 
GATT 1994, and the Agreement on Safeguards is enacted.  WT/ACC/SYC/12 
 Page 25 
 
 
  2. Export Regulation 
Question 94 We raised a question with regard to export regulat ions that has not been reflected in document 
WT/ACC/SYC/10:  "We note that export permits are required for all exports.  Who can be granted such permits and under which conditions; is  the release of such permits automatic; are 
these permits for free?".  Given the explanations brought by Seychelles in WT/ACC/SYC/10, 
could Seychelles still clarify: 
Who can be granted export permits? 
Answer:
 
Seychelles can confirm that any person can be gr anted export permits.  Seychelles can confirm that 
the export permit procedures are currently being revi ewed with a view to being less burdensome on 
trade. 
Seychelles will inform Members in due course. 
Question 95 
Is the release of such permits automatic? 
Answer:  
Seychelles can confirm that the release of such pe rmits are automatic so long as the export of the 
products concerned do not contravene  any domestic law or internati onal conventions that Seychelles 
is part of, and the goods are not on the prohibited list. 
Question 96 
Could Seychelles give further details about the current review of the export permit procedure 
and of its export regime (see Questions 109 and 113 of document WT/ACC/SYC/10).  Could 
Seychelles give indications about when such review will be completed? 
Answer:  
Seychelles will inform Members in due course. 
Question 97 
The response to Question 109 of document WT/ACC/SYC/10 confirms that the Seychelles 
requires approval for all exports.  Seychelles states that the purpose of the export permit 
requirement is to act as a deterrent against th e exports of endemic plants and animals and 
CITES products and to assist with statistical collection.   
Customs should be able to collect statistics without export licensing, and export licenses for 
environmental and other such reasons should no t be applied to every export.  We urge the 
Seychelles to stop requiring export permits for a ll exports, but to be able to justify a more 
selective programme according to WTO provisions. WT/ACC/SYC/12 
Page 26  
 
  Answer:
 
Seychelles can confirm that it is currently revi ewing its export permit re gime and will inform 
members in due course as to the details of the export permit procedures.  
3. Internal policies affecting foreign trade in goods 
(a) Industrial policy, including subsidy policies 
Question 98 
The response to Question 123 states that the Inv estment Promotion Act has been replaced with 
the Tourism (Incentives) Act (T IA) (2003) and Agriculture and Fisheries Incentives Act (AFIA) 
(2005).  
Answer:  
Seychelles can confirm that the TIA and AFIA (2005) will be repealed in 2012 as part of the 
establishment of the VAT regime. 
Question 99 
With respect to the AFIA (2005):  The response  to Question 62 of document WT/ACC/SYC/10 
states that tariff exemptions authorized und er the Agriculture and Fisheries Incentives Act 
(AFIA) include exemptions applied to impo rts by fisheries exporters and exporters of 
agricultural products related to the percentage of  gross turnover in foreign currency remitted to 
Seychelles.  This would appear to meet the cri teria of Article 3(a) of the WTO Agreement on 
Subsidies and Countervailing Measures (SCM) for proh ibited export subsidies based on export 
promotion. 
Please describe the subsidies that are provided under this Act other than tariff exemptions that 
are contingent upon export performa nce or use of local materials. 
Answer:  
Please see answer above. 
Question 100 
We would appreciate clarification by the Seychelles on the details of its programme under the 
AFIA and its consistency with the WTO SCM Agreement. 
Answer:  
Please see answer above. 
Question 101 
The General Sales Tax (GST) of 2009:  The resp onse to Question 96 states that the GST is 
exempted on imported inputs in the producti on process, only if the manufacturer can certify 
that 85 per cent of the goods produced will be dest ined for exports (GST Act Schedule 4 1(c)).    WT/ACC/SYC/12 
 Page 27 
 
 
  This would appear to be a benefit contingent upo n export performance, a practice that identifies 
this measure as a prohibited subsidy as provi ded for in Article 3(a) of the WTO Subsidies 
(SCM) Agreement. 
Answer:  
As mentioned previously, the VAT Act will re place the Goods and Services Tax (GST) Act. 
Seychelles has a goods and services tax which will be repealed and replaced by the VAT in 2012.  
Question 102 
The response to Question 99 states that the Government of Seychelles can change the list of 
goods exempted from the tax without additional le gislation.  We urge the Seychelles to repeal 
the provisions of the GST Act that violate the WTO Agreement prior to WTO accession. 
Answer:  
Please see answer above. 
Question 103 
The Industrial Policy (2008):   The response to Question 117 states that there are currently no 
funds available to subsidize for industrial sector in Seychelles.   
We seek a commitment that when funds are available under The Industrial Policy (2008) to 
subsidize domestic industries, they will be  granted in a manner consistent with the 
WTO Agreement on Subsidies and Countervailing Measures, including the assurance that prohibited subsidies within the meaning of Article 3 will not be provided. 
Answer:
 
Seychelles commits itself to providing subsidies, to th e domestic industries if any, that are consistent 
with the WTO Agreement on Subsidies and Count ervailing Measures, including the assurance that 
prohibited subsidies within the meani ng of Article 3 will not be provided. 
Question 104 
The Seychelles Industrial Trade Zones:  The responses to Questions 155-6 of document 
WT/ACC/SYC/10 clearly establish that the documented benefits available to firms that establish 
in the SITZ are available only if the invest ing entity proves that 80 per cent of the goods 
produced are destined for exports.   
Please explain how this provision is consistent with the provisions of Article 3(a) of the 
WTO Subsidies Agreement which prohibits the granting of benefits based on export 
performance criteria. 
Answer:  
Seychelles will suitably revise this to bring it into  conformity with the WTO Agreement on Subsidies 
and Countervailing Measures. WT/ACC/SYC/12 
Page 28  
 
  Question 105 
With respect to other measures that promote exports:  When may we expect the Seychelles to 
circulate a draft notification of its subsidy programmes (as required under Article 25 of the 
WTO Agreement on Subsidies and Countervailing Measures)? 
We suggest that the Seychelles initiate its work on  this now, as it responds to the questions, and 
circulate the results as soon as possible. 
Answer:
 
Seychelles will provide this information in due course. 
Question 106 
Such a document must be produced and reviewe d prior to any consideration of requests for 
flexibility in the application of the WTO Agreement. 
Answer:  
Seychelles takes note of this statement.   
Question 107 
We seek Seychelles' acknowledgement that it must eliminate all prohibited export subsidies, and 
we seek an end to granting them at the latest upon accession.  
Answer:  
Seychelles commits not to provide any subsidi es prohibited under the WTO Agreement on Subsidies 
and Countervailing Measures, as from the date of accession 
(b) Technical regulations and standards 
Question 108 
We look forward to reviewing the new Seychelles  Bureaus of Standards Bill (2009) noted in the 
answer to Question 128. 
TBT Check-list in document WT/ACC/SYC/11:  We note Seychelles request for technical 
assistance to introduce standards, technical reg ulations and conformity assessment procedures 
which conform to the WTO TBT agreement. 
Please provide a copy of the technical regulations noted in points 5a, 5f and 6a of document 
WT/ACC/SYC/11. 
Answer:  
Seychelles can confirm that the technical regulations  are being re-drafted in order for them to be 
incorporated in the new SBS Act.  Seychelles will submit them once the review is completed.  WT/ACC/SYC/12 
 Page 29 
 
 
  Question 109 
The TBT Check-list contained in document WT/ACC/SYC/11 states that Seychelles' current 
legislation requires review to incorporate the principles specified in points 5b, 5c, 5e and 6b.   
When does Seychelles plan to move forward with this review process? 
Answer:  
Seychelles has already initiated the review process.  
Question 110 
Please elaborate on Seychelles' timetable for this review?   
Answer:  
SBS will start this process in February and is expect ed to complete the review by the last quarter of 
2011. 
Question 111 
When can the Working Party expect to  receive draft legislation for review? 
Answer:  
Seychelles will submit the legislation once the draft is completed. Question 112 Points 5g and 6d of the TBT Check-list contai ned in document WT/ACC/SYC/11 state that 
Seychelles current TBT regulations do not allow for a non-discriminatory  and cost-based fee 
structure, as required in the WTO TBT Agreement.   
How does Seychelles intend to bring its legislation into conformity with the 
WTO TBT Agreement? 
Answer:
 
Seychelles is in the process of drafting a new SBS Act to conform to the WTO TBT Agreement, 
which would also take care of the fee structure. 
(c) Sanitary and phytosanitary measures 
Question 113 
We look forward to reviewing the legislation,  guidelines and standards referenced throughout 
this section, and to the formal establishment of the Enquiry Point and Notification Authority 
referenced in the answer to Question 140. 
Answer:  
Seychelles takes note of this statement. WT/ACC/SYC/12 
Page 30  
 
  Question 114 
In its response to Question 136 and many others in  this section, the Seychelles has acknowledged 
that its current system of regulation for SPS me asures is not WTO consistent, and that most 
domestic legislation that implements the SPS regime is under review. 
How long does the Seychelles believe that its le gislative review and amendment will take to 
implement WTO provisions on the applic ation of SPS regulations to trade? 
Answer:
 
Seychelles expects that this exercise will be  completed before the date of accession. 
Question 115 
SPS Check-list in document WT/ACC/SYC/11:  We note Seychelles request for technical 
assistance to introduce standards, animal health  regulations and food safety regulations which 
conform to the WTO SPS agreement. 
Under points 3, 6, 7, 8, 9 and 11 of the Check-list contained in document WT/ACC/SYC/11, 
Seychelles notes that the necessary legislat ion requires continuing internal review.   
Please elaborate on Seychelles' timetable for this review?  
Answer:  
Seychelles has completed the review of the SPS-related laws following technical assistance from the 
ACP-MTS programme.  The final report has been  submitted and it is being studied to make 
recommended changes to existing laws a nd regulations within due course.  
Question 116 
When can the Working Party expect to  receive draft legislation for review? 
Answer:  
By the last quarter of 2011. 
Question 117 
Please provide a copy of the Animals (Diseases and Imports) Act, the Plant Pests Act and the 
Quarantine Act noted in point 4 of the Check -list contained in document WT/ACC/SYC/11. 
Answer:  
Seychelles can confirm that copies of these Acts have been deposited with the WTO Secretariat and 
can be requested. 
Question 118 
In the information provided in document WT/A CC/SYC/11, Seychelles notes that its current 
laws do not specify that its SPS regulations must  be based on scientific evidence, nor do they 
provide for non-discrimination, as required in the WTO SPS Agreement.    WT/ACC/SYC/12 
 Page 31 
 
 
  How does Seychelles intend to bring its legislation into conformity with the 
WTO SPS Agreement? 
Answer:  
As mentioned above, Seychelles has completed the review of the SPS-related laws following 
technical assistance from the ACP-MTS programme.  The final report has been submitted and it is 
being studied to make recommended changes to ex isting laws and regulations, to bring these into 
conformity with the WTO SPS Agreement. 
Question 119 
We are looking forward to receiving information as regards import requirements, as requested 
more than a year ago. 
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 an d Regulations (1997) and the Plant Protection Act 
(1996).  As stated in WT/ACC/SYC/9, the imports  of plants and plant products require import 
permits. 
Question 120 We have noticed Seychelles' request in terms of technical assistance; we encourage Seychelles to 
contact us about the needs identified in the different sectors. 
Answer:
 
Seychelles can inform that it has benefited from the ACP-MTS programme in the last quarter of 2010.  
However, given the deficiencies highlighted in the area of SPS, Seychelles would require further 
assistance in this field as soon as possible so as to build on the capacity based on the 
recommendations of the technical assistance. Seychelles thanks this Member for its offer of technical assistance.  
Seychelles would like inform this Member that follow-up assistance would be required on the basis of 
the report either through Trade.com, ACP-MTS or other technical assistance programmes that are 
available.  Seychelles would be grateful to receive an  indication on the best course of action to be able 
to access the assistance with in the shortest possible timeframe, without compromising on the quality 
of the assistance. 
(d) Trade-related investment measures 
Question 121 In its response to Question 150 in document WT/ACC/SYC/10, the Seychelles stated that it has 
no investment incentives contingent upon the pu rchase or use by the investing firm of local 
materials.   
Does this include the benefits provided firms that invest in the Seychelles International Trade 
Zones? WT/ACC/SYC/12 
Page 32  
 
  Answer:
 
Seychelles can confirm that incentives provided in the SITZ are not contingent upon purchase or use 
by the investing firm of local materials.  Seyche lles also confirms that it does not apply prohibited 
TRIMS. 
(f, g) Free zones and free economic zones 
Question 122 
Seychelles International Trade Zone (SITZ):  Plea se describe all the provisions of the Seychelles 
International Trade Zone (SITZ) Act that provide benefits to firms or individuals investing or 
operating in an ITZ. 
Answer:  
Firms or individuals investing or operating in the SITZ, benefit from the concessions and exemptions 
provided under the Schedule of the SITZ Act, wh ich include, inter alia, non application of the 
Business Tax Act, the Trade Tax Act, the Stamp Duty Act, the Employment Act and the Control of Rent and Tenancy Agreements Act. 
Question 123 
Please describe all the requirements for the sale of goods manufactured in the SITZs 
(a) through export to other countries; (b) to ot her firms in the SITZ; and (c) into the rest of 
the Seychelles. 
Answer:
 
All sales of goods manufactured in the SITZ: 
− For export to other countries, a Bill of Entry for Export is raised with enclosed Airway Bill, 
Packing List, Delivery Order, Bill of Lading if for shipment, invoice prepared in three sets 
endorsed by SIBA.  No export permit is required and no export taxes are levied; 
− To other firms in the SITZ, a Bill of Transfer prepared in two sets with enclosed list of goods 
are lodged to SIBA for endorsement; and 
− Into the rest of the Seychelles (i.e. domestic sale), SITZ operator must seek formal 
authorization of SIBA providing justification of the sale on the domestic market.  Once approved by SIBA, customs duty on the goods at th e applicable rates is charged and the goods 
are allowed entry to the domestic market.  
Question 124 Please confirm that the government of the Seyche lles can renegotiate the contracts granted to 
investing entities on an annual basis when th ey seek to renew the licence that grants the 
benefits. 
Answer:
 
The government does not sign contracts with SITZ opera tors.  Licence to operate in SITZ is granted 
for one year and can be extended after review of the economic activity and be nefits generated during 
the period of being granted the licence. The revi ew includes the state of compliance with the  WT/ACC/SYC/12 
 Page 33 
 
 
  requirements of the SITZ Act, the volume of produc tion or business generated by the licensee, its 
financial position, and its plans for the future.  
Question 125 
Please clarify the response to Question 160 of document WT/ACC/SYC/10: The Seychelles confirms that the benefits grante d within the SITZ may be prohibited subsidies 
within the meaning of Article 3 of the WTO Agreement on Subsidies and Countervailing 
Measures. However, the Seychelles also stat es that it has no responsibility to apply 
WTO provisions in its SITZs since these zones are not "within the domestic economy." 
Does the Seychelles plan to revise the programme incentives provided within the SITZ to bring 
them in conformity with the WTO Agreeme nt on Subsidies and Countervailing Measures? 
If not, we do not agree that Seychelles is free to define the SITZs as not being "within the 
domestic economy" and still grant tax and tariff benefits contingent upon export performance 
without engaging its WTO obligations as provided in the WTO Subsidies Agreement.   
Answer:
 
Seychelles takes note of this position. Question 126 The WTO must be provided uniformly throughout the territory of the Seychelles and we expect 
a commitment to this effect in the Framework section of the Working Party Report, as is found in all WTO accessions. 
Answer:
 
Seychelles agrees to take the commitment similar to those found in other WTO accessions.  (l) Government procurement practices Question 127 We note that the response to Question 183 of document WT/ACC/SYC/10 states that Air 
Seychelles' purchases are considered to be  government procurement under Seychelles' 
Government Procurement Act.  This raises tro ubling questions about the Seychelles' ability to 
distinguish "government procurement" which involves purchases by government for its own 
consumption, and procurement for the commercial  needs of state owned enterprises, which is 
not government procurement and will be covered  by the Seychelles' WTO obligations after 
accession. 
Please describe and clarify the use of the Government Procurement Act by State-owned 
enterprises for purchases that are not related to  the consumption of the Seychellois government. 
Answer:
 
The Government Procurement Act would be revised so  that its provisions apply to procurement by the 
Governmental Agencies of products purchased fo r governmental purposes and not for commercial 
resale. WT/ACC/SYC/12 
Page 34  
 
  Question 128 
Concerning the response to Question 161 in docu ment WT/ACC/SYC/10:  We take note of the 
statement indicating that the Seychelles is prepar ed to initiate negotiations for accession to the 
WTO Agreement on Government Procurement within five years of the date of accession. 
However, as foreign firms are eligible to bid for construction contracts pursuant to the same 
terms and conditions as domestic firms, and ot her aspects of the Government Procurement Act 
appear consistent with the WTO Agreement on Government Procurement, we do not agree that 
a transition of five years is appropriate to be gin negotiations after accession to the WTO.   
The Seychelles should review its approach to this issue and commit to initiate negotiations no 
later than one year after accession. 
Answer:
 
Seychelles agrees to make a commitment similar to the commitments of other acceding countries. 
4. Policies affecting foreign trade in agricultural products 
Question 129 When can the Working Party expect to receive information from the Seychelles on domestic 
agricultural support programmes in the format of WT/ACC/4? 
Answer:
 
Seychelles will submit this document in the form at of WT/ACC/4 in the second quarter of 2011. 
Question 130 
We expect that Seychelles will eliminate all export subsidy programmes in agriculture upon 
accession. 
Answer:  
Seychelles takes note of this statement. 
Question 131 
In response to Question 172 concerning the Agricu lture Agency Act (2009), Seychelles indicated 
that it was "undertaking a comprehensive revie w of all incentives provided in fisheries and 
agriculture in line with recent developments". 
We would be interested in an update from Se ychelles as to the progress of this review. 
Answer:  
Seychelles can inform the Working Party that th e incentives provided by Agriculture and Fisheries 
Incentives Act (AFIA) (2005) will expire in 2012.   Seychelles has no intention to renew these 
incentives.  WT/ACC/SYC/12 
 Page 35 
 
 
  5. Policies affecting foreign trade in other sectors  
(b) Policies affecting foreign trade in other major sectors 
Question 132 Fish:  we appreciate the pledge by the Seychelles in the response to Question 179 that from the 
date of accession it will use only WTO-consistent measures to accomplish its policy goals in this 
sector. 
Answer:
 
Seychelles takes note of this statement. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Question 133 
Concerning the responses to Questions 186-189 a nd others in this section, we note that 
the Seychelles has been aware for nearly 15 years (since its application for accession was 
accepted in 1996) that its legislation in this a rea is very far from WTO consistent and would 
need major overhaul to complete accession.   
Indeed, more than a decade ago, Seychelles reported to this Working Party that it was 
amending its legislation, and described specific pieces of legislation (in document 
WT/ACC/SYC/7) that would bring its IPR regime into conformity with WTO. 
However, the Seychelles halted all efforts in this area at that time, including those associate with 
border enforcement which it now characterizes as  "minimal," and apparently has not taken any 
steps since to bring its regime into line with WTO obligations.   
Seychelles now returns to its Working Party more than a decade later and states categorically 
that it needs another five years to do what it  has declined to do in the previous ten.   
− Under these circumstances, we cannot support any transition for the implementation of 
a TRIPS-consistent regime of intellectual property protection. 
− It is of no value to WTO Members to gran t Membership to the Seychelles, including the 
protections afforded by the WTO Agreement on  TRIPS if, in return, the Seychelles is, 
after all this time, unwilling to grant similar protection to the trade of current Members, 
not even to stopping pirated, infringi ng, and counterfeit goods at the border. 
− My government places a high premium on full TRIPS consistency upon accession. 
− We look forward to periodic updates from the Seychelles on its efforts in this area, and 
to reviewing the draft legislation when it is produced. 
Answer:  
In reply to these statements, comments and questi ons, Seychelles would like to inform that it has 
submitted a legislative action plan which includes dr afting and completion of all IPR laws by the date 
of Seychelles accession to the WTO. Seychelles signed an MOU with WIPO in November 2010 to 
carry out institutional and legislative reforms in th e area of Intellectual Property to bring the afore-
mentioned into conformity with WTO requirements.  WT/ACC/SYC/12 
Page 36  
 
  Question 134 
Could Seychelles provide an update regarding work  with WIPO in relation with the Intellectual 
Property Development Plan and its implementation? 
Answer:
 
Seychelles signed the agreement with WIPO in re lation to the implementation of the Intellectual 
Property Development Plan on 23 November 2010. 
Given that it was done towards the end of 2010, Seyc helles is currently not in the position to provide 
more details, but will do so in the coming months. 
VI. TRADE-RELATED SERVICES REGIME 
Question 135 
In its response to Question 211, the Seychelles states that it will be submitting information on its 
services regime which we requested are supplied in the format of WT/ACC/5, as part of its 
services offer. 
We seek a specific commitment from the Seychelles that it will ensure that full information on 
its Services Regime, comparable to that called for in WT/ACC/5, be submitted at that time. 
Anything less definitely will only slow and complicate the negotiations. Answer:
 
Seychelles as mentioned on numerous occasions ha s human resource constraints and would find it 
extremely challenging to complete the information in the format of WT/ACC/5.  The situation is 
further complicated by legislative reforms being undertaken to facilitate business in Seychelles.  
In this line, Seychelles would like to point out that some recently acceded members (RAMs) have 
been allowed to submit it as part of their respec tive services offer.  Therefore, Seychelles does not 
understand how this would slow down and complicate negotiations. 
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS WITH 
THIRD COUNTRIES 
2. Economic integration, customs union and free-trade area agreements 
Question 136 
The responses to Questions 213 and 214 need elaboration:  Please describe the terms of 
the Seychelles participation in COMESA.   
Answer:  
Seychelles participation is stipulated within the COMESA Treaty. 
Question 137 
Please indicate the terms of the Seychelles' participation in the Economic Partnership 
Agreement (EPA).    WT/ACC/SYC/12 
 Page 37 
 
 
  Answer:  
Seychelles participation in the Ec onomic Partnership Agreement (EPA) with the EU stems from being 
a signatory to the Lome Conventions and Cotonou Partnership Agreement (C PA) and requirements of 
the General Council.   
Question 138 
Please discuss the timeframe within which the Se ychelles expects to join the COMESA Customs 
Union? 
Answer:  
Seychelles cannot confirm when it expects to join th e COMESA Customs Union at this point in time.  
Given the human resource constraints, Seyc helles cannot undertake WTO accession and Customs 
Union negotiations simultaneously. WT/ACC/SYC/12 
Page 38  
 
  ANNEX 1 
Excise Tax Table
 
Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax Rate
22.03 Beer made from malt.   
 Stout made from malt.   
2203.0021 - - -  In immediate bottles made of PET or plastics per litre 26.72/LT 
2203.0022 - - -  In immediate containers made of other materials per litre 26.72/LT 
2203.0023  - - -  In immediate containers made of metal per litre 26.72/LT 
22.04 Wine of fresh grapes, including fortified wines; grape must other 
than that of heading 20.09   
 - Sparkling wine   
 - - - Having an alcoholic strength by volume not exceeding 8% 
vol.   
2204.1001 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2204.1002 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 8% but 
not exceeding 15% vol.   
2204.1011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.1012 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 15% but 
not exceeding 30% vol.   
2204.1021 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2204.1022 - - - - In immediate containers made of other materials per litre 60SR/LT 
 - - - Having an alcoholic streng th by volume exceeding 30% vol.   
2204.1031 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2204.1032 - - - - In immediate containers made of other materials per litre 120SR/LT 
 - Other wine; grape must with fermentation prevented or arrested 
by the addition of alcohol:   
 - -  In containers holding 2 litres or less   
 - - - Having an alcoholic strength by volume not exceeding 8% 
vol.   
2204.2101 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2204.2102 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 8% but 
not exceeding 15% vol.   
2204.2111 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.2112 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 15% but 
not exceeding 30% vol.   
2204.2121 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2204.2122 - - - - In immediate containers made of other materials per litre 60SR/LT 
 - - - Having an alcoholic streng th by volume exceeding 30% vol.   
2204.2131 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2204.2132 - - - - In immediate containers made of other materials per litre 120SR/LT 
 - - Other   
 - - - Having an alcoholic strength by volume not exceeding 8% 
vol.   
2204.2901 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2204.2902 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 8% but 
not exceeding 15% vol.   
2204.2911 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.2912 - - - - In immediate containers made of other materials per litre 40SR/LT  WT/ACC/SYC/12 
 Page 39 
 
 
  Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax Rate
 - - - Having an alcoholic stre ngth by volume exceeding 15% but 
not exceeding 30% vol.   
2204.2921 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2204.2922 - - - - In immediate containers made of other materials per litre 60SR/LT 
 - - - Having an alcoholic streng th by volume exceeding 30% vol.   
2204.2931 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2204.2932 - - - - In immediate containers made of other materials per litre 120SR/LT 
 - Other grape must   
 - - - Having an alcoholic strength by volume not exceeding 8% 
vol.   
2204.3001 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2204.3002 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 8% but 
not exceeding 15% vol.   
2204.3011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2204.3012 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 15% but 
not exceeding 30% vol.   
2204.3021 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2204.3022 - - - - In immediate containers made of other materials per litre 60SR/LT 
 - - - Having an alcoholic streng th by volume exceeding 30% vol.   
2204.3031 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2204.3032 - - - - In immediate containers made of other materials per litre 120SR/LT 
22.05 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances.   
 -   In containers holding 2 litres or less   
 - - - Having an alcoholic strength by volume not exceeding 8% 
vol.   
2205.1001 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2205.1002 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 8% but 
not exceeding 15% vol.   
2205.1011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2205.1012 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 15% but 
not exceeding 30% vol.   
2205.1021 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2205.1022 - - - - In immediate containers made of other materials per litre 60SR/LT 
 - - - Having an alcoholic streng th by volume exceeding 30% vol.   
2205.1031 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2205.1032 - - - - In immediate containers made of other materials per litre 120SR/LT 
 - Other   
 - - - Having an alcoholic strength by volume not exceeding 8% 
vol.   
2205.9001 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2205.9002 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding  8% but 
not exceeding 15% vol.   
2205.9011 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2205.9019 - - - - In immediate containers made of other materials per litre 40SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 15% but 
not exceeding 30% vol.   
2205.9021 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2205.9029 - - - - In immediate containers made of other materials per litre 60SR/LT WT/ACC/SYC/12 
Page 40  
 
  Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax Rate
 - - - Having an alcoholic streng th by volume exceeding 30% vol.   
2205.9031 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2205.9039 - - - - In immediate containers made of other materials per litre 120SR/LT 
22.06 Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverages and non-alcoholic beverages, not 
elsewhere specified or included.   
 - - - Having an alcoholic strength by volume not exceeding 8% 
vol.   
2206.0011 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2206.0021 - - - - In immediate containers made of other materials per litre 22.27SR/LT 
2206.0031 - - - - In immediate containers made of metal per litre 22.27SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 8% but 
not exceeding 15% vol.   
 2206.0012 - - - - In immediate bottles made of PET or plastics per litre 40SR/LT 
2206.0022 - - - - In immediate containers made of other materials per litre 40SR/LT 
2206.0032 - - - - In immediate containers made of metal per litre 40SR/LT 
 - - - Having an alcoholic stre ngth by volume exceeding 15% but 
not exceeding 30% vol.   
2206.0013 - - - - In immediate bottles made of PET or plastics per litre 60SR/LT 
2206.0023 - - - - In immediate containers made of other materials per litre 60SR/LT 
2206.0033 - - - - In immediate containers made of metal per litre 60SR/LT 
 - - - Having an alcoholic streng th by volume exceeding 30% vol.   
2206.0014 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2206.0024 - - - - In immediate containers made of other materials per litre 120SR/LT 
2206.0034 - - - - In immediate containers made of metal per litre 120SR/LT 
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous 
beverages.   
 - Spirits obtained by distilling grape wine or grape marc   
2208.2010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.2020 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Whiskies   
2208.3010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.3020 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Rum and tafia    
2208.4010 - - -  In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.4020 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Gin and geneva   
2208.5010 - - -  In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.5020 - - -  In immediate containers made of other materials per litre 120SR/LT 
 - Vodka   
2208.6010 - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.6020 - - - In immediate containers made of other materials per litre 120SR/LT 
 - Liqueurs and cordials   
 - - - Having an alcoholic strength by volume not exceeding 30% 
vol.   
2208.7011 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.7021 - - - - In immediate containers made of other materials per litre 120SR/LT 
 - - - Having an alcoholic streng th by volume exceeding 30% vol.   
2208.7031 - - - - In immediate bottles made of PET or plastics per litre 120SR/LT 
2208.7041 - - - - In immediate containers made of other materials per litre 120SR/LT 
 - Other   
 - - - Alcopops having an alcoholic strength by volume exceeding 
0.50% but not exceeding 15%.    WT/ACC/SYC/12 
 Page 41 
 
 
  Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax Rate
2208.9011 - - - - In immediate bottles made of PET or plastics per litre 22.27SR/LT 
2208.9012 - - - - In immediate containers made of metals per litre 22.27SR/LT 
2208.9019 - - - - Other per litre 22.27SR/LT 
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes.   
2402.2000 - Cigarettes containing tobacco Per 200 
Cigarettes 500SR 
27.10 Petroleum oils and oils obtained from bituminous minerals, other 
than crude; preparations not el sewhere specified or included, 
containing by weight 70 % or more of petroleum oilsor of oils 
obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.   
 - Petroleum oils and oils obtained from bituminous minerals 
(Other than crude) and prepara tions not elsewhere specified or 
included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the 
basic constituents of the preparations, other than waste oils   
 - - Light oils and preparations:   
2710.1120 - - - Aviation spirit (Avgas) per litre 2SR/litre 
2710.1140 - - - Motor spirit (gasoline, Mogas MSP) per litre 4SR/litre 
 - - Other:   
 - - - Medium oils and preparations:   
2710.1911 - - - - Kerosene, type jet fuel per litre 4SR/litre 
2710.1912 - - - - illuminating kerosene (IK) per litre 4SR/litre 
 - - - Heavy oils and preparations:   
2710.1921 - - - - Gas oil (Diesel oil) per litre 4SR/litre 
2710.1922 - - - - Fu el oils (furnace o il) per litre 4SR/litre 
27.11 Petroleum gases and other gaseous hydrocarbons.   
 - Liquefied:   
2711.1100 - - Natural gas per kg SR0.50 
2711.1900 - - Other  per kg SR0.50 
 - In gaseous state:     
2711.2100 - - Natural gas per kg SR0.50 
2711.2900 - - Other per kg SR0.50 
87.02 Motor vehicles for the transport of ten or more persons, including 
the driver.   
8702.1000 With compression ignition internal combustion piston engine 
(diesel or semi diesel) each 0% 
8702.9000 Other each 0% 
87.03 Motor cars and other motor 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 exce eding 1,000 cc but not exceeding 
1,500 cc:   
 - - - Of a cylinder capacity not exceeding 1,300 cc:   
8703.2211 - - - - Ambulances each 0% WT/ACC/SYC/12 
Page 42  
 
  Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax Rate
8703.2212 - - - - Twin Cab/Double Cab each 25% 
8703.2219 - - - - Other each 25% 
 - - - Of a cylinder capacity ex ceeding 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 exce eding 1,500 cc but not exceeding 
3,000 cc:   
 - - - Of a cylinder capacity ex ceeding 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 ex ceeding 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 ex ceeding 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:   
8703.2410 - - - Ambulances each 0% 
8703.2420 - - - Twin Ca b/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 ex ceeding 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 ex ceeding 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 exce eding 1,500 cc but not exceeding 
2,500 cc:   
 - - - Of a cylinder capacity ex ceeding 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 ex ceeding 1,600 cc but not exceeding 
2,000 cc:   
8703.3221 - - - - Ambulances each 0%  WT/ACC/SYC/12 
 Page 43 
 
 
  Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax Rate
8703.3222 - - - - Twin Cab/Double Cab each 50% 
8703.3229 - - - - Other each 50% 
 - - - Of a cylinder capacity ex ceeding 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 ex ceeding 2,500 cc but not exceeding 
3,000 cc:   
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 Ca b/Double Cab each 75% 
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 - - - - Si ngle cabs each 0% 
8704.2119 - - - - Other each 0% 
 - - - g. v. w. exceeding 1.5 tonn es but not exceeding 5 tonnes:   
8704.2191 - - - - Si ngle cabs each 0% 
8704.2199 - - - - Other each 0% 
 - - g. v. w. exceeding 5 tonnes but not exceeding 20 tonnes   
 - - - g. v. w. exceeding 5 tonne s but not exceeding 8 tonnes   
8704.2211 - - - - Si ngle cabs each 0% 
8704.2219 - - - - Other each 0% 
 - - - g. v. w. exceeding 8 tonne s but not exceedin g 20 tonnes   
8704.2221 - - - - Si ngle 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 - - - - Si ngle cabs each 0% 
8704.3119 - - - - Other each 0% 
 - - - g. v. w. exceeding 1.5 tonn es but not exceeding 5 tonnes:   
8704.3121 - - - - Si ngle cabs each 0% 
8704.3129 - - - - Other each 0% 
 - - g. v. w. exceeding 5 tonnes     
 - - - g. v. w. exceeding 5 tonne s but not exceeding 8 tonnes   
8704.3211 - - - - Si ngle cabs each 0% 
8704.3219 - - - - Other each 0% 
 - - - g. v. w. exceeding 8 tonnes     
8704.3221 - - - - Si ngle cabs each 0% 
8704.3229 - - - - Other each 0% WT/ACC/SYC/12 
Page 44  
 
  Tariff Item 
HS Code Description of Excisable Goods Taxable 
Base Excise Tax Rate
 - Other   
8704.9010  - - - Refrig erated 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 dr illing derricks each 0% 
8705.3000 - Fire fighting vehicles  each 0% 
8705.4000 - Concrete mixer lorries each 0% 
8705.9000 - Other each 0% 
87.11 Motorcycles (including mopeds) and cycles fitted with an 
auxiliary motor, with or without sidecars; sidecars.   
8711.1000 - With reciprocating internal combustion piston engine of a 
cylinder capacity not exceeding 50 cc each 0% 
8711.2000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50  cc but not exceeding 250 cc each 0% 
8711.3000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 25 0 cc but not exceeding 500 cc each 25% 
8711.4000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50 0 cc but not exceeding 800 cc each 25% 
8711.5000 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 800 cc each 25% 
8711.9000 - Other each 25% 
 
  WT/ACC/SYC/12 
 Page 45 
 
 
  ANNEX 2 
GST Rates on Services  
Description Rate 
1.  A person carrying on the business of an accountant, bookkeeper or auditor 15% 
2.  A person carrying on the business of an architect or draughtsman 15% 
3.  A person carrying on the business of a surveyor, including marine surveyor, quantity 
surveyor and land surveyor 15% 
4.  A person carrying on the business of a tax agent 15% 
5.  A person carrying on the business of an auctioneer 15% 
6.  A person carrying on the business of an insurer 15% 
7.  A person carrying on the business of an engineer 15% 
8.  A person carrying on the business of a medical practitioner or of providing Medical 
Services but excluding such services or activities carried out by a Government Hospital or 
clinic. 15% 
9.  A person carrying on the business of providing complimentary health care services as 
provided by under the Complimentary Health Care Act. 15% 
10.  A person carrying on the business of a dentist 15% 
11.  A person carrying on the profession of an optician 15% 
12.  A person carrying on the business of a le gal practitioner (except when providing services 
under a legal aid scheme and when the Attorney General provides services under 
Section 13(1) of the Legal Practitioners Act) 15% 
13.  A person carrying on the profession of a public notary 15% 
14.  A person providing secretarial services including services as company secretary 15% 
15.  A person carrying on the business of licensed telecommunication services 15% 
16.  A person carrying on the business of providing consultancy, advisory, or managerial 
services including but not limited to managerial functions in respect of taxation, finance, 
marketing, information technology, environmen t, agriculture, fishing and related services. 
(Amended by SI 104 of 2009) 15% 
17.  A person carrying on the business of property management 15% 
18.  A person carrying on the business of an estate agent. 15% 
19.  A person deriving income from the rental or leasing of a dwelling or other building used for 
residential purpose. 15% 
20.  A person carrying on the business of facilitating gambling. 15% 
21.  A person carrying on the business of a hotel, guest houses or self-catering establishment 12% 
22.  A person carrying on the business of a cafe  or restaurant operated from premises leased 
from or within a hotel, guest houses or self-catering establishment 12% 
23.  A person carrying on the business of a restaurant or café not being a restaurant or café 
operated within the premises of a hotel, gu esthouse or self-catering establishment. 12% 
24.  A person carrying on the business of providing passenger air transport services in respect of 
all international flights that originate from Seychelles. 12% 
25.  A person carrying on the business of providing fixed or rotary wing passenger air transport 
services in respect of all domestic flights. 12% 
26.  A person carrying on the business of providing domestic ferry services for the transport of 
freight or passengers 12% 
27.  A person carrying on the business of boat or yacht charter (including a liveaboard). 12% 
28.  A person carrying on the business of a car hire operator 12% 
29.  A person carrying on the business of a underwater dive operator or dive centre 12% 
30.  A person carrying on the business of a water sport operator 12% 
31.  (i)  Travel Agent on own services  
 (ii)  Travel Agent on contracted services 12% 
0% 
32.  (i)  Tour Operator own services 
 (ii)  Tour Operator on contracted services 12% 
0% 
33.  A person carrying on the business as a tour and/or tourist guide. 12% 
34.  A person carrying on the business as an equestrian operator 12% WT/ACC/SYC/12 
Page 46  
 
  ANNEX 3 
Customs Service Charges
 
 
Sections Descriptions Rates 
Seaport Examination - Rent charges 
 
  
 
 - Container Fees 
- Examination outside 
- €1 Certificates and other certificates - Certification of breakages and 
shortfalls 
- Attendance by an officer at Mahe 
Quay at request of importer - SR5 (spirits, liquors and dangerous 
goods). 
- SR6 (other goods) per day for first 
15 days. 
- SR 10/12 (other goods) above 15 
days. 
- SR 1,500/20ft 
- SR 2,000/40ft 
- SR 100 per certificate - SR 75 
 
- SR 50/per hour 
Government warehouse  
 
  
 
  
 
 Rent charges - SR 5 (spirits, liquors and dangerous 
goods). 
- SR 6 (other goods) per day for first 
15 days. 
- SR 10/12 (other goods) above 15 
days. 
- Fines are levied viz SR 2 per 
package/day with minimum of SR 10 and maximum of SR 200/day 
or part of a day. 
- Full container SR 200 per day 
Asycuda Data Capture Fee (entry processsing) Fees - SR 50 for first page 
- SR 25 above 
Approved Warehouse 
(Inland Revenue)  
  
 
Inland Revenue  
 
 - Attendance of officers during 
working hours 
- Attendance of officers outside 
working hours 
 
- Administration fees for bonded 
warehouse 
- Bonded warehouse fees for ship 
chandlers 
- Photocopy fees - SR 30/per half-hour 
 
- SR 50/per half-hour  
 
- SR 10,000 each year payable half a 
year in advance 
- SR 5,000 each year payable half a 
year in advance. 
- SR 20/per set 
Bonded Warehouse 
Charges  Disposal of perished or out of time goods 
from bonds - When the GST on all goods to be 
destroyed totals less than SR 1,000 then a charge of SR 500 is to be 
collected. 
- When the GST on all goods to be 
destroyed totals more than SR 1,000 
then a charge is to be SR 1,000 or 
25% of the GST, whichever is the higher. 
 
 
__________