Service Provided
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Current Fees |
1. Application for review of any decision pursuant to section 72(2)(d) of the Act
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SR1000
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2. Application for registration as a tax agent Pursuant to section 83(l) of the Act
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SR2500
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3. Application for registration as a Customs Agent pursuant to section 8 a(l) of the Act
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SR2500
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4. Appeal to the supreme Court pursuant to section 78(2)(d)
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The fees prescribed for making appeal to Supreme Court under the Court (supreme Court) and Cost Act
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5. Application for any corporate body or entity for a Certificate of Tax Exemption.
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SR1000
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6. Application made by any registered business for a Certificate of Residence for Tax Purposes
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SR400
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7. Application made by a registered taxpayer for a Tax Clearance Certificate
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SR100
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8. Application made for a Tax Confirmation Certificate by a person
issued with a Taxpayer Identification Number
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SR100
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9. Charges for the supply of copies of :
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Any tax return
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Official receipts issued
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Any assessment
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Business activity statement
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Correspondence forwarded from or to the Customs Division
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SR25
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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
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11. For each certificate issued, including a Tanker Outturn, Ships Stores
from Bond Undertaking.
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EURI Certificate
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Certificate of Origin
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Any other document signed by the Comptroller
except for a clearance certificate.
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SR 100
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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.
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First 7 days free of charge thereafter SR20 per tonne or part thereof per day
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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.
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R10,00 per year in advance
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14. An administrative charge for Ship handlers for each occupied
licensed warehouse
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R5,000 per year
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15. Processing of any Bill of Entry under the ASYCUDA system
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R25
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16. Data capture of a Bill of Entry by a Customs
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R50 for first Page and R25 for each page thereafter
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17. Locating any Bill of entry of Entry either manually or electronically
at the request importer/agent
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SR50
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18. Copying any Bill of Entry and providing to an importer/agent
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SR 50
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19. Verification of contents of a container at the importer' premises at the
request of the importer.
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29 foot container
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40 foot container
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R1500
R2000
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20. Supervising the destruction of perishable goods or "out of time"
goods from FSA or a zone declared under the international Zone Act,
1995 :
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when the aggregate the Value Added Tax payable on all
goods to be destroyed is less SR1000
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when the value added tax payable on all goods to be destroyed is SR1000 or more
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SR500
SR1000
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21. Lodgment fee for a special release at Air Cargo
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SR100 per release.
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22. Late payment fees for lodgment of Bills of Entry to cover a special
release at Air Cargo
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SR25 per day for the first 10 working days thereafter SR75 per day
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23. Administrative Fee based on monthly turnover for specialize
warehouse operating outside FSA premises
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1.5%of monthly turnoff.
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