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Rights of Representatives under Customs Management Act 2011
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Goods imported into the country attract customs duties and are also required to conform to relevant legal
requirements. Therefore importers, exporter or their representatives have to submit proper customs
documentations. Currently all trade transactions require Customs declaration to be made to Customs Division.
Customs declaration is any statement or action in any form prescribed or accepted, in giving required information
to Customs Division.
The Customs declarations that need to be submitted are necessary for different purposes such as for revenue
collection and trade statistics. Therefore it is entirely the responsibility and obligation of the declarants to
ensure the accuracy of information and authenticity of the documents accompanying the declarations. The importers
or their representatives have to comply with the entire obligation relating to the Customs declaration of goods
under the Customs laws.
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What are the obligations of the declarants?
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The importer and exporter shall be the declarant for importation/exportation and responsible
for the accuracy of the information given in the declaration except where the importer or exporter is represented by:
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a Customs agents (authorized in accordance with provisions of Revenue Administration Act 2009)
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a person authorized to act on behalf of the importer or exporter (authorized in writing by importer/exporter)
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What are the liabilities of the importers, Customs Agents or representatives?
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Importers:
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The importer is responsible for any act or omission of the Customs Agents or representatives
while acting on his/her behalf
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The importer is jointly liable with the Customs Agents or authorized representatives for
all duties, taxes or levies payable
Customs Agents or representatives:
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The Customs Agents or authorized representatives are primary or jointly liable with the person
they represent for any duties, taxes or levies payable
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Where a customs agent or representative fail to state or prove that he/she is acting on behalf
of another person , he/she will be consider that he/she is acting in his/her own name and will be
liable for all duties, taxes or levies payable
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When required and upon the satisfaction of the Assistant Commissioner of Customs the customs
Agent is responsible to provide a bond or security in accordance with CMA 2011
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What are the responsibilities of the person lodging information to customs?
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When a person is providing Customs with any information the onus is on the person to prove that:
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The goods declared correspond to what describe in the information
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The good concerned and the circumstances determined correspond to the goods and circumstances
described in the information given
It is important to note that information is binding for a valid period of 1 year for tariffs and 3
years for origin purposes. The information can be annulled in cases where inaccurate or incomplete
information is provided by declarants and where the information is no longer valid due to change in laws.
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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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