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Import and Export
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For information on import and export, go to:
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Imported Goods
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Goods imported are entered into the Asycuda Bill of Entry system for either:
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home consumption
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warehousing
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transhipment
All goods can be classified under the Harmonized System Nomenclature which is the basis for the
classification of goods by importers, exporters, shipping companies and marine insurance
companies. In Seychelles it is published as Schedule 3 of the Trades Tax Regulations and is
divided into 98 Chapters. The first 6 digits of the code are common to all countries that use
it and the last 2 digits are allocated by Seychelles policy makers. This code gives the rate of
Trades Tax applicable, if any, for the application of GST.
For example, handkerchiefs of cotton are classified under HS Code 6213.2000 on which 25% Trades
Tax applies and has a 15% GST calculations. The value of imported goods is based on the purchase
price adjusted to a CIF level. The purchase price is an open market price where the buyer and
seller are at arms length (the commercial value). GST is also collected on imports on behalf of
the Seychelles Revenue Commission and is set at 15%.
Click here to view an example of calculating trades tax and GST.
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Import Documentation
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The importer must lodge copies of the Bill of Entry including all the associated documents
as follows:
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Bill of Entry for Home Use and Documents (Original plus 1 copies)
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Bill of Entry for Warehouse (Original plus 2 copies)
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Transhipment Entry (Original plus 2 copies)
The Importers or their agents prepares a Bill of Entry from the following documents:
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original Invoice
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packing list
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bill of lading or airway bill, and
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insurance certificate
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Import permit (if applicable)
The importer or their agent must report in person to the Query and Amendment Unit,
when there is a need to amend particulars on a Bill of Entry before it is finalized for
payment. A Customs officer will help you in making the amendment required.
After a check of documents the goods may be physically checked against the documents at either
the New Port , Air Port or Post Office.
It is important to note that any goods not accounted for in the Bill of Entry but found during
examination will be dealt with according to the Trade Tax Regulations.
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Urgent and Special Release of Goods
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Customs provide special release facility for clearance of certain goods. This
is a procedure implemented to allow urgent release for importation which satisfies
the following conditions:
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Disaster relief
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Hazardous goods
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Perishable – food
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Perishable – medicine
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Perishable- other
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Valuable goods
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Restricted goods
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Transhipment goods
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Air Craft spares
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Ship Spares
Urgent cargo release is not an automatic process. The importer must apply for
the special release facility. A form must be completed at Customs with the
following Information:
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Name of the importer
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Name of the shipper
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The consignment details
The request needs to be made as soon as the goods have landed. In addition, the
importers is required to provide security in the form and in an amount acceptable
to the Assistant commissioner of Customs.
The security must be lodge prior to the clearing the goods. The Bill of Entry has to be lodged
within 2 working days of the release of the goods.
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Used Personal and Household Effects Importation
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Used personal/Household effects are goods which the importers are required to have owned,
possessed, and used before they return to resume residence to the country. These items,
which should be in the possession of the owner for a period of 12 months or more, are
exempted from payment of taxes. It is important that the importers meet the three
requirements of ownership, possession, and used. For example, if they owned and possessed
the goods without using them, the goods would be subjected to regular taxes.
Used household effects are items that are normally required in the home in order to
facilitate a comfortable living environment and that exclude motor vehicles. It is
therefore advisable to keep receipt upon purchase of your goods which can be produced
when requested by Customs Officers. It must be noted however that the household items
must not be merchandise goods or new household items brought on a travelling trip and
send by cargo. It is also important to note that there is also a law that bans the
importation of CFC’s gases R12/ R22. Importers are advised to consult the Policy and
Strategy Division at the Ministry of Finance prior to the importation of refrigerator
and air–condition.
The following persons qualify for exemption on import taxes on Used Personal and Household Effect:
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Returning Resident (Citizen of Seychelles)
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Expatriate
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Returning Student / Graduate: (citizen , studying abroad for a continuous period of 12 months)
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Other Visitors / Passengers changing residence.
New Household items will be liable to the Trade Tax and GST at the applicable rate.
However, importers are entitled to a concession of SR 1000 per person on the value of
the new household effect. This shall apply in the case of a passenger who is accepted
by the Assistant Commissioner of Customs as transferring his place of residence from
another country to Seychelles.
Documents needed for clearance of Used Personal/Household Effects:
a) Unaccompanied personal effect statement form
b) Bill of entry (in duplicate)
c) Invoice/Receipts
d) Bill of Lading/Airway Bill
e) Packing List/ List of goods in cargo
f) Copy of passport of most recent entry into Seychelles
g) Copy of passport of exit of 12 months or more from Seychelles
h) Import permit (if applicable)
i) Work Permit (if applicable)
j) Letter from organization to certify that the student/graduate was sent for studies
or in cases whereby the student/graduate went to study on their own expenses, they
must provide document(s) proving their attended institution of study (if applicable).
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Importing of Vehicles
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All motor vehicles imported require an import permit. Restrictions on importation
of vehicles are under those categories:
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Vehicle and Chassis bodies (e.g. fork-lift, trucks, cranes, and derricks)
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Spark-ignition piston engine of kind used for the propulsion of vehicle e.g. bulldozers,
graders, excavators, scrapers and shovels
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Compression piston engine (diesel or semi diesel engine) of kind used for propulsion
of vehicle e.g. Chassis fitted with engine
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Bodies (including cabs, for motor vehicles) e.g. nose cuts, front cuts, and rear cuts
A returning graduate/resident may import a new or used motor vehicle but there is no concession
on taxes for either case. All applicable trades tax, excise tax, GST and levy are payable. The
vehicle must enter the country within 6 months of the returning graduate/resident taking
residency in Seychelles.
The importation of used vehicle by a returning graduate/resident is however subject to the
following conditions under the Used Vehicle Policy under the Ministry of Finance:
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The vehicle must be right hand drive
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The vehicle must not be older than 5 years and
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he vehicle must be registered on your name for a minimum period of 12 months.
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