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GST Rates
Schedule 4

Exemptions

Column 1 Column 2
Description Rate (0%)
1. Goods imported into Seychelles by a person for use as raw material or as an aid to manufacture in the production of –

(a) A manufactured good referred to in column 1 of Part 1 & 2 of Schedule 1. (Repealed by SI 104 of 2009)

(b) Tap water and electricity by Public Utilities Corporation

(c) A manufactured good for export, provided the Minister has certified that 85% of the manufactured goods will be exported from Seychelles.

2. Goods imported into Seychelles for the purpose of resale by a person issued with a license as an importer/retailer operating as an Exclusive Shop Outlet as authorized by the Government.

3. Goods imported into Seychelles for resale by a person issued with a license as an importer/retailer operating as a Duty Free Shop as authorized by the Government.

4. Goods imported into Seychelles by a Duty Free Shop operator that is to be installed or used exclusively within an airport retail outlet.

5. Capital equipment (excluding motor vehicles), construction materials and educational materials and reference books (not for resale) as authorized by the Ministry of Education, imported into Seychelles by a person carrying on the business as a licensed educational institution (excluding government schools). (Amended by SI 8 of 2010)

6. Capital equipment (excluding motor vehicles and construction materials) imported into Seychelles by a person carrying on the business as a licensed telecommunication service provider. (Repealed by SI 104 of 2009)

7. Capital equipment (excluding motor vehicles) construction materials and medical reference books (not for resale) as authorized by the Ministry of Health, imported into Seychelles by a person carrying on the business as a licensed medical operator and/& or practitioner (excluding government hospitals or clinics). (Repealed by SI 104 of 2009)

8. Goods (excluding motor vehicles and construction materials) imported into Seychelles by a person carrying on the business of domestic ferry services for the transport of freight or passengers as categorised in Item 6 of Schedule 2 Part 2 of the GST Regulations. (Repealed by SI 104 of 2009)

9. Goods (excluding motor vehicles and construction materials) imported into Seychelles by a person carrying on the business of a water sport operator (motorised or non-motorised) as categorised in Item 10 of Schedule 2 Part 2 of the GST Regulations. (Repealed by SI 104 of 2009)

10. Goods imported into Seychelles by a person carrying on the business of domestic and international passenger air transport, i.e.,

a) Capital equipment (excluding motor vehicles).
b) Aircraft spares
c) Airline manuals, timetables, magazines & publicity material giveaways
d) Airline Ticket stocks, blanks boarding passes, labels & tags
e) Airline uniforms and associated uniforms items
f) Stationery specific to and identified with airline logo.
g) Airline consumables
h) Ground support equipment

Exemption from tax on importation of motor vehicles will be calculated based on the number of weekly scheduled international flights arrival into Seychelles by that business as follows:
  • i) 1 Weekly schedule flight - 1 Vehicle
  • ii) 2 – 4 Weekly schedule flights - 3 Vehicles
  • iii) 4 – 8 Weekly schedule flights - 5 Vehicles
  • iv) More than 8 weekly schedule flights - 7 Vehicles
(Repealed by SI 104 of 2009)

11. Medicines and other pharmaceutical consumables imported by a person carrying on the business under Item 8 or 10 of Schedule 2 Part 1. (Repealed by SI 104 of 2009)

12. Goods imported into Seychelles under the following HS Code:

a) Solar Panel used in the production of solar heating under Heading HS: 8419:1910; Other under Heading HS: 8419-2910

b) Energy savings electric bulb under Heading HS: 8539-2910

c) Rice under Headings HS:1006:1000; 1006:2000; 1006:3010; 1006:3020; 1006:3090; 1006:4000

d) High Protein Flour under Heading HS: 1101:0011

e) Milk Powder under Headings HS: 0402:1000; 0402:2100; 0402:2910; 0402:2990

f) Infant Formulae under Heading HS: 0402:9110

g) Potatoes under Heading HS: 0701:1000; 0701:9000

h) Onion under Heading HS: 0703:1000

i) Sunflower Oil Heading HS: 1512:1900

j) Apples under Heading HS: 0808:1000

k) Oranges under Heading HS: 0805:1000

l) Lentils under Heading HS: 0713:4000

m) Salts under Heading HS: 2501:0000

n) Margarine under Heading HS: 1571:1000

o) Sugar under Heading HS: 1701:1000

p) Day old chicks under Heading HS: 0105.1100

q) Eggs for hatching under Heading HS: 0407.0010

r) Seeds under Headings HS: 1209.9100; 1209.9900

s) Prepared animal fodder under Headings HS: 2308.0000 to 2309.9019

t) Pharmaceutical products under Headings HS:3001.1000 to 3006.8090

u) Fertilizers under Headings HS: 3101.0000 to 3105.9000

v) Reagents under Heading HS: 3822.0000

w) Insecticides in other packaging under Heading HS3808.1090

x) Fungicides in other packaging under Heading HS3808.2090

y) Herbicides, anti-sprouting products and plant-growth regulators in other packaging under Heading HS3808.3090

z) Disinfectants under Heading HS3808.4000

aa) Other, in other packaging under Heading HS3808.9090

13. Raw materials used by licensed manufacturers exclusively for the manufacturing of animal feed. (Inserted by SI 56 of 2009)

14. Pharmaceutical products falling under Chapter29, Section VI of the Trades Tax Tariff. (Inserted by SI 56 of 2009)

15. Goods imported into Seychelles for use in the conduct of business activities by a person carrying on the business of providing services specified in Schedule 2 Part 1 and Part 2 of the GST Regulations. (Inserted by SI 104 of 2009)

16. Goods imported into Seychelles for use in the conduct of business activities by a person producing locally manufactured goods specified in Schedule 1 Part 1 and Part 2 of the GST Regulations and Schedule 1 of the Excise Tax Act. (Inserted by SI 104 of 2009)

17. Goods imported by any person carrying on the business of maritime services including maintenance and repairs of vessels as defined under the Harbour Act (Chapter 90) as new materials, spare parts and aids to manufacture, where 85% or more of the gross annual income of the person is generated from export sales.

Provided that the person shall provide the Commissioner with a bill of entry endorsed by an authorised officer of the Ministry responsible for Maritime Services stating that the equipment and spare parts imported are for use in the servicing, maintenance and repair of vessels. (Inserted by SI 8 of 2010)

18. (1) Payments received connected with the services in the form of service charge that is levied under an Approved Service Charge Scheme shall be exempt from Goods and Services Tax.

(2) Approved Service Charge Scheme means a service charge distribution of payments to the extent that –
  • (a) the service charge scheme has unambiguous distribution criteria, is well documented and is freely accessible to all employees;
  • (b) is distributed widely, broadly and proportionately to all eligible employees; and
  • (c) is distinguishable from any other emolument on the –
    (i) Employee’s payment advice; and
    (ii) Employer’s payroll system.
(Inserted by SI 35 of 2010)

Note: For the purposes of this Schedule, the term “capital equipment” means any item imported (not for the purpose of resale) and where the cost of the imported item inclusive of insurance and freight is greater than R1, 000.00.

  • Item 3 was inserted by S.I. 50 of 2005
  • Item 11 was inserted by S.I. 52 of 2007
  • Item 12 was inserted by S.I. 25 & 26 of 2008
  • Schedule 4 was inserted by S.I. 14 of 2009
  • Item 12 (o to v) was inserted by S.I. 37 of 2009
  • Item 10 (g & h), 13 & 14 was inserted by S.I. 56 of 2009

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