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Import and Export

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Imported Goods
Goods imported are entered into the ASYCUDA World system for either:
  • home consumption
  • warehousing
  • 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 Customs Management (Tariff and Classification of Goods) Regulations 2013 and is divided into 99 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.

The following taxes are collected at the point of entry on importation by Customs Division on behalf of Seychelles Revenue Commission:
  • Trade Tax
  • VAT
  • Excise Tax
For example: cotton handkerchiefs are classified under HS Code 6213.2000 on which 25% Trades Tax applies and has a 15% VAT. 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).

Click here to view an example of calculating trades tax and VAT.

Levy is also payable at the point of entry at Customs Division. It is calculated on value or quantity. Levy is applicable on the importation of the following goods:
  • Vehicles
  • Chicken
  • Pet bottle
  • Plastic
  • Canned beer
Import Documentation
All goods imported into Seychelles have to pass through Customs procedures and the correct declarations have to be made to Customs. When making a declaration, the person must accept the responsibilities under the law for the accuracy of the given information, authenticity of the documents being provided and the observance of all the obligations necessary under the declared procedures.

It is very important to ensure that the correct model of the declaration is selected to ensure that the correct type of control and data of the ASYCUDA World System is made available. Bills of Entry or Bills of Export are required for the following Models of Declaration:

Models of Declaration

EX 1 Permanent Exportation
EX 2 Temporary Export
EX 3 Re-export
IM 4 Entry for home use/Ex-warehouse
IM 5 Temporary Importation
IM 6 Re-Importation
IM 7 Entry for warehousing
IM 8 Transhipment & Ship store Procedures
SD 4 Simplified Declaration

Ensure before inserting any information in ASYCUDA World that all the required documents needed to complete the declaration are available. All the mandatory documents must be scanned and attached to the declaration.

The Importers or their agents should prepare the Declaration from the following documents:
  • Original Invoice
  • Packing List
  • Bill of Lading or Airway Bill, and
  • Insurance Certificate
  • Import Permit (if applicable)
For the following extended procedures, the captured of the manifest on the Bill of Entry will require:
  • IM4 Extended procedure 4000 Direct Entry for home use
  • IM4 Extended procedure 4100 Direct Import under drawback procedure
  • IM5 Extended procedure 5100 Temporary Import for return in unaltered state
  • IM5 Extended procedure 5200 Temporary Import for Inward Processing
  • IM7 Extended procedure 7100 Direct Entry for Customs Warehousing Procedure
  • IM8 Extended procedure 8000 Transit Procedures
It is the responsibility of all vessels and aircrafts or their appointed agents, arriving from a destination outside of Seychelles to deliver to Customs a Cargo Manifest detailing all the goods being carried. The carrier has to submit the Cargo Manifest at least 24 hours before docking or 3 hours before landing.

Upon the request of the carrier, Customs can allow amendments to the Manifest within 24 hours after registration of the manifest in the ASYCUDA World System and all the cargo has been off-loaded. In cases, where the goods land in a damaged state, the carrier or agent must submit to Customs a ‘Damage Report Form’ giving details of the damaged goods.

Upon the arrival of the goods, if there is any shortage or excess goods the carrier has 24 hours to request for the appropriate amendment together with the supporting documents. It is the responsibility of the carrier or agent to request for the amendments as the Bills of Lading and Airway Bills will automatically be blocked, therefore clearance of goods will not be possible until the differences in the cargo amount has been properly documented.

Direct Delivery (Urgent Release)
‘Urgent Goods’ or ‘Urgent Consignments’ are referred to goods or cargoes that require special treatment due to their nature, condition or use. Customs provide direct delivery facility for clearance of urgent goods. Clearing agents or importers must ensure that declarations requesting for direct delivery must contain only products considered as ‘Urgent Goods’. This is a procedure implemented to allow direct release for importation which satisfies the following conditions:
  • Perishable – food
  • Perishable – medicine
  • Air Craft spares
  • Ship spares
  • Hazardous goods
  • Human remain
  • Blank cheque
Click here to view the complete list of goods for direct delivery.

Clearing agents or importers requesting for direct release of ‘Urgent Goods’ or consignments must have a Prepayment Account with the Seychelles Revenue Commission (SRC) which grant the automatic payment of duties and taxes after completing the process for urgent release.

To be able to open a Prepayment Account with Customs Division, the applicant should write a letter to the Assistant Commissioner Customs requesting for such facility. After approval, the account is opened and the importer or clearing agent can proceed with depositing money in the account. It is advisable to open a repayment account taking consideration of the frequency of importing and it is recommended if the importer is importing goods which fall under the direct delivery list.

Procedure before the arrival of the goods

At least 24 hours before the arrival of ‘Urgent Goods’ or consignments the clearing agent or importer can input all required information in the declaration, except the reference to the cargo manifest which can be later added to the Bill of Entry. Clearing agents or importers should complete the Bill of Entry using declaration type IM4 as well as use the national code ‘PER’ for every item. They should also attach all scanned mandatory documents such as e-permit for restricted goods and then registered the Bill of Entry in ASYCUDA World. At this stage the clearing agents or importers can request for validation of the declaration and Customs will evaluate the documents and make provision for the goods to be released upon arrival.

Procedure after the release of goods

Clearing agent or importer has 48 hours to complete the missing information on the Bill of Entry. It is very important to note that if clearing agents or importers do not complete the Bill of Entry after the direct delivery of goods has been granted, ASYCUDA World will stop issuing automatic release after two (2) incomplete Bills of Entry. Release for direct delivery of ‘Urgent Goods’ or Consignments will therefore be subjected to special authorization which will cause delay. Clearing agents or importers must also take note that if the balance in the Pre-payment Accounts is not enough to cover the total amount of duties and taxes on the Bill of Entry, it will show the status as “unpaid”. Unpaid Bill of Entry will also be reported as “not complete” in ASYCUDA World.

Used Personal and Household Effects Importation
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:
  • Returning Resident (Citizen of Seychelles)
  • Expatriate
  • Returning Student / Graduate: (citizen , studying abroad for a continuous period of 12 months)
  • 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).

Importing of Vehicles
All motor vehicles imported require an import permit. Restrictions on importation of vehicles are under those categories:
  • Vehicle and Chassis bodies (e.g. fork-lift, trucks, cranes, and derricks)
  • Spark-ignition piston engine of kind used for the propulsion of vehicle e.g. bulldozers, graders, excavators, scrapers and shovels
  • Compression piston engine (diesel or semi diesel engine) of kind used for propulsion of vehicle e.g. Chassis fitted with engine
  • 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:
  • The vehicle must be right hand drive
  • The vehicle must not be older than 3 years
  • The motor vehicle must be for passenger use only
  • Only one vehicle is permitted per person
Click here to view the policy.

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