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Customs Management Act 2011 (CMA)

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.



CMA Articles
  1. What is Inward Processing under the Customs Management Act (CMA) 2011?
  2. Procedures for Private Warehouse under the Customs Management Act 2011
  3. Procedures for Public Warehouse under the Customs Management Act 2011
  4. Warehousing of Goods under the Customs Management Act 2011
  5. What is Customs Special Procedures under the Customs Management Act 2011?
  6. Release of Goods for Home Use under Customs Management Act 2011
  7. Procedures for Transit and Transshipment of Goods under Customs Management Act 2011
  8. Treatment of Stores under Customs Management Act 2011
  9. Entry of Goods into Seychelles under Customs Management Act 2011
  10. Clearance of Passengers under Customs Management Act 2011
  11. Arrival and Departure of Aircrafts and Vessels under Customs Management Act 2011
  12. The Powers of Customs' Officers under Customs Management Act 2011
  13. Rights of Representatives under Customs Management Act 2011
  14. An overview of Customs’ functions under the Customs’ Management Act, 2011
  15. Customs Management Act (CMA) 2011 to replace the Trade Tax Act 1993

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Lodgment of Partnership Business Tax Return
Certificate of Origin
Taxation e-Service: Lodging your payroll online
Conditions for Importation of Re–Imported Goods
Seizure of Goods By Customs
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