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Customs Procedures
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For information on Customs Procedures, go to:
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Concessions
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Concessions are available for imports for certain industries such as the tourism,
construction and the car hire industry. Concessions on Trades Tax are approved by the
Policy & Strategy Division of the Ministry of Finance. The approval is either stamped on
the Bill of Entry or set out in a letter attached to the Bill. Concessions on GST are
similarly approved by Policy & Strategy, of Ministry of Finance.
Companies may be set up in the Seychelles International Trading Zone (SITZ) which is administered
by the Seychelles International Business Authority (SIBA). Companies are covered by an
agreement which allows them to manufacture or import goods for sale overseas or to certain
industries such as the tourism and hospitality trades in Seychelles. Documentation for the
goods coming in to SIBA premises and leaving these premises is presented to Customs and
applicable taxes collected if not exported. Control is a joint effort between SIBA and Customs.
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Transhipment
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Goods may be transhipped; for example, aircraft spare parts. These spare parts are
brought into the country for the sole reason of fitting them to an aircraft that will
depart from Seychelles. Sales from “duty free” shops are also treated as transhipped.
For further information on transhipment, please refer to the section entitled
Advices to Agents and
Importers
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Boarding of Ships
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A boarding team is responsible for attending arriving vessels, including Commercial Ships, Yachts,
Passenger Ships and Fishing Vessels. The team is responsible to ensure that all vessels comply
with Seychelles laws and may search cabins, crew, ships and cargo for
prohibited goods
or smuggled goods.
The following forms are to be completed for all vessels:
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Boarding report (Includes basic clearance details of vessel)
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Crew effects declaration (List of all personal goods in their possession)
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Crew list (Detail information of crew)
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Parcel List (List of un-manifest goods)
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Ship stores Declaration (List of goods for stores)
Where ship provide their own documents the information must be suitable for Customs needs or
the documents may be attached to this Customs documents. If areas of the form are not
completed to Customs satisfaction, they are to be returned to the master (or crew member)
for completion.
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Collection of Taxes
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Approximately 260 million rupees in trades tax is collected each year on imported goods
and approximately the same in GST on behalf of the SRC.
Click here to view an example of calculating trades tax and GST.
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Bonded Goods
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Warehousing is a procedure that enables the suspension of taxes, for imported goods by
storing them in premises or under an inventory system authorized by Customs.
The Inland Revenue is the area of Customs with the administration of private bonded warehouse.
It keeps documentary and physical control over the movement of goods imported into the country
upon which payment of trade tax is deferred by storing in licensed bonded warehouse. The roles
of Inland Revenue are to ensure that:
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All fees are paid and guaranteed or bonds taken out
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All licensed warehouse are adhered to the regulation of Customs
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All goods are properly accounted for and
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Goods are only stored in the bonded warehouse for the amount of time permitted as
per regulation
Any imported goods can be stored in warehouse except free goods that is goods which attract
nil rate of trade tax, provided that the type of goods being warehoused form part of their
conditions of approval. Every movement of goods to or from a bonded warehouse must be covered
by the appropriate Bill of Entry.
Goods are allowed to be warehoused for a period of one year, after which they must be cleared
from the bond or re-warehoused. Goods which have been re- warehoused should be cleared within
two years from the date of the first entry for warehousing.
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Postal procedures for clearance of parcels
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The postal operations enforce the same controls on goods imported by air or sea. Goods
imported by post are equally subject to control of the Customs Division as with other
goods imported.
All goods imported require a Bill of Entry whether for commercial or personal use regardless of
whether they are coming by post or otherwise. However the following guidelines can be used for
postal operations:
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Commercial Importation
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Require an Import Permit (for restricted goods) and Bill of Entry except in cases
where the CIF value of the imported goods is less than SR4000. In such cases a
credit receipt is used.
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Non commercial/Private Importation
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Tax payable is more than SR500 - Require an Import Permit (for restricted goods)
and Bill of Entry
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Tax payable is less than SR500 - A credit receipt is used.
The Postal Authority produces a Parcel Slip for each package received which is sent to the
addressee on the parcel. This slip needs to be produced before the parcel is collected. The
customer is required to produce his/ her ID card to verify that he/she is indeed the owner of
the parcel or that the person has been authorized by the owner to collect the parcel. A Customs
Officer will then examine the slip and if satisfied hand over the parcel.
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Advices to Agents and Importers
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File Size |
Format |
Download |
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Advice 01-09 - Processing Concessions on Bills of Entry
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73KB |
PDF |
Download |
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Advice 02-09 - Time Up Cargo
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120KB |
PDF |
Download |
| Advice 03-09 - Deferred Payment |
86KB |
PDF |
Download |
| Advice 04-09 - Transhipment Cargo for Fishing Vessels |
116KB |
PDF |
Download |
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