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Customs Management Act 2011 (CMA)
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The Seychelles Revenue Commission since 2009 has embarked on a Reform and Modernization program aimed at
creating a modern revenue administration. In line with this reform, the Customs administration needs to meet
the requirements of the government for efficient revenue collection, protection at the border, and also meeting
the needs of the private sector to facilitate trade. The CMA will provide the Customs Division with new procedures
and legislative powers to discharge their mandate in line with recommended international best practices.
The Customs Management Act (CMA) which was approved by the National Assembly in December 2011 will be
implemented in June 2012 and will replace the Customs Management Decree Act 1980 and the Trade Tax Act 1993
and its regulations 1997.
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