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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) came into operation on 1 July 2012 instead of 1 June 2012 replacing the Customs Management Decree Act 1980 and the Trade Tax Act 1993 and its regulations 1997.



CMA Articles
  1. When are Goods Detained under the Customs Management Act (CMA), 2011?
  2. What are Customs Debts under the Customs Management Act (CMA) 2011?
  3. Reduction in Trade Tax on Some Food Items - PART 3
  4. Reduction in Trade Tax on Some Food Items - PART 2
  5. Reduction in Trade Tax on Some Food Items - PART 1
  6. Provisions Related To Forfeiture under the Customs Management Act (CMA) 2011
  7. Repayment and Remission of Duties, Taxes or Levies under the Customs Management Act (CMA) 2011, PART 2
  8. Repayment and Remission of Duties, Taxes or Levies under the Customs Management Act (CMA) 2011, PART 1
  9. Recovery and Payment of Duties, Taxes or Levies under the Customs Management Act (CMA) 2011, PART 2
  10. Recovery and Payment of Duties, Taxes or Levies under the Customs Management Act (CMA) 2011, PART 1
  11. Guarantee for Customs Debts under the Customs Management Act (CMA) 2011
  12. The Customs Approved Secure Exports Scheme under the Customs Management Act (CMA) 2011
  13. Export Procedure under the Customs Management Act 2011
  14. What is Outward Processing under the Customs Management Act (CMA) 2011?
  15. What is Inward Processing under the Customs Management Act (CMA) 2011?
  16. Procedures for Private Warehouse under the Customs Management Act 2011
  17. Procedures for Public Warehouse under the Customs Management Act 2011
  18. Warehousing of Goods under the Customs Management Act 2011
  19. What is Customs Special Procedures under the Customs Management Act 2011?
  20. Release of Goods for Home Use under Customs Management Act 2011
  21. Procedures for Transit and Transshipment of Goods under Customs Management Act 2011
  22. Treatment of Stores under Customs Management Act 2011
  23. Entry of Goods into Seychelles under Customs Management Act 2011
  24. Clearance of Passengers under Customs Management Act 2011
  25. Arrival and Departure of Aircrafts and Vessels under Customs Management Act 2011
  26. The Powers of Customs' Officers under Customs Management Act 2011
  27. Rights of Representatives under Customs Management Act 2011
  28. An overview of Customs’ functions under the Customs’ Management Act, 2011
  29. Customs Management Act (CMA) 2011 to replace the Trade Tax Act 1993

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