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Fees and Charges

Please find below our fees and charges for certain services as of October 2020.

Service Provided

Current Fees
1. Application for review of any decision pursuant to section 72(2)(d) of the Act

SR1000
2. Application for registration as a tax agent Pursuant to section 83(l) of the Act

SR2500
3. Application for registration as a Customs Agent pursuant to section 8 a(l) of the Act

SR2500
4. Appeal to the supreme Court pursuant to section 78(2)(d)

The fees prescribed for making appeal to Supreme Court under the Court (supreme Court) and Cost Act
5. Application for any corporate body or entity for a Certificate of Tax Exemption.

SR1000
6. Application made by any registered business for a Certificate of Residence for Tax Purposes

SR400
7. Application made by a registered taxpayer for a Tax Clearance Certificate

SR100

8. Application made for a Tax Confirmation Certificate by a person issued with a Taxpayer Identification Number

SR100
9. Charges for the supply of copies of :
  • Any tax return
  • Official receipts issued
  • Any assessment
  • Business activity statement
  • Correspondence forwarded from or to the Customs Division


SR25
10. For attendance by an officer at any port or airport, zone declared under the International Trade zone Act, 1995 or excise warehouse at the request of an importer, owner or carrier for any matter deemed out of the ordinary relating to cargo, or any request for out- hours attendance for each hour or part thereof

SR 100
11. For each certificate issued, including a Tanker Outturn, Ships Stores from Bond Undertaking.
  • EURI Certificate
  • Certificate of Origin
  • Any other document signed by the Comptroller except for a clearance certificate.


SR 100
12. Where any goods intended to be imported into the Seychelles that are lodged in a Government Warehouse or other place of deposit provided by the Government for the security of the taxes.

First 7 days free of charge thereafter SR20 per tonne or part thereof per day
13. An administrative charge by the proprietor or occupier of a warehouse licensed under the Customs Act or the Excise Act who is not a ship chandler in respect of each occupied licensed warehouse:

Provided that the administration charge shall not relieve the proprietor or occupier of a licensed warehouse if any liability to pay charges under item 10.

R10,00 per year in advance
14. An administrative charge for Ship handlers for each occupied licensed warehouse

R5,000 per year
15. Processing of any Bill of Entry under the ASYCUDA system

R25
16. Data capture of a Bill of Entry by a Customs

R50 for first Page and R25 for each page thereafter
17. Locating any Bill of entry of Entry either manually or electronically at the request importer/agent

SR50
18. Copying any Bill of Entry and providing to an importer/agent

SR 50
19. Verification of contents of a container at the importer' premises at the request of the importer.
  • 29 foot container
  • 40 foot container



R1500

R2000
20. Supervising the destruction of perishable goods or "out of time" goods from FSA or a zone declared under the international Zone Act, 1995 :
  • when the aggregate the Value Added Tax payable on all goods to be destroyed is less SR1000
  • when the value added tax payable on all goods to be destroyed is SR1000 or more



SR500

SR1000
21. Lodgment fee for a special release at Air Cargo

SR100 per release.
22. Late payment fees for lodgment of Bills of Entry to cover a special release at Air Cargo

SR25 per day for the first 10 working days thereafter SR75 per day
23. Administrative Fee based on monthly turnover for specialize warehouse operating outside FSA premises

1.5%of monthly turnoff.


Know more about
Exchange Of Information
Self-Assessment for Business Tax
The Self-Assessment System – Assessing your own tax liabilities
Value Added Tax
The Tax and Customs Agent Board (TACAB)
Lodgment of Partnership Business Tax Return
Read More>>
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