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The Seychelles Minister establishes International Trade Zones and designates a regulatory Authority to oversee their development, infrastructure, and commercial activities. Businesses operating within these designated areas must obtain a licence, meet minimum investment and employment thresholds, and benefit from targeted exemptions from domestic property, tax, and stamp duty laws. The legislation restricts zone access to licensed or authorized persons, treats cross-border movements as exports or imports, and empowers the Authority to revoke licences, enforce record-keeping, and impose penalties for contraventions.
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