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An overview of Customs’ functions under the Customs’ Management Act, 2011
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The Customs Division within the Seychelles Revenue Commission plays a very important role by collecting
revenue through enforcing payment of duties. However, the functions of the Customs Division are not
confined to the collection of revenue only. Customs Division has many other important roles to play
and the most important related functions include the following:
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Examination and Clearing of goods
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Enforcement of Customs legislations; Clearance of passengers
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Control of prohibited and restricted goods
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Providing trade statistics
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Border management
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What are the powers of the Assistant commissioner of Customs under CMA?
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Under the Customs Management Act, 2011, the Customs Division is headed by an Assistant Commissioner
of Customs who is appointed by the Revenue Commissioner. The Assistant Commissioner (AC) has the
authority to issue guidance, direction to officers, implementing policies and procedures, giving
instructions or rules which can be binding on Customs officers in discharging their functions. The AC
of Customs has the mandate to make an enquiry or request for an enquiry to be held:
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into any matter under his management
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into any conduct of any person employed in Customs
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When he has reason to believe that an offence under CMA has been committed
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When it is necessary or appropriate to do so for the purpose of the CMA 2011
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What are the responsibilities of Customs ‘officers under the CMA?
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Customs’ officers have the responsibilities delegated by the AC’s of Customs to:
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examine goods imported, exported, in transit and for transshipment
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access premises, vehicle, vessels or aircraft of persons involved in any capacity in
international trade transactions
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access all records of the goods, relating to international trade transactions
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take preventatives samples of goods at importation, post importation and at export
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detain goods imported or intended for export to establish their compliance with the CMA
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Conduct an audit of the business records, including bank records and computer systems of any person
involved in an international trade transaction
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What are the administrative matters that an officer must abide to Under the CMA?
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All Customs officers shall not breach any official secrecy of information known to them while
performing their duties as a Customs officer or after resignation, termination or retirement.
A Customs officer shall not make any record of information or communicate information to any
person, except when this information are required in the performing of his/her duties under
the CMA 2012 or when require under court order.
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For more information
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You can contact Seychelles Revenue Commission on 4293737 or email us at commissioner@src.gov.sc.
The Customs Management Act (CMA), 2011 is available here.
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