Skip Navigation Links
@src.gov.sc.

Does an Importer need a Bill of Entry for Clearance of Goods for Personal Use?

Importations of goods for personal use are goods which do not have a commercial value that is goods imported not intended for resale. Goods for personal use must be imported by an individual (but not a business) using his/her National Identity Number (NIN) (and not the Tax Identification Number (TIN) which indicates that the person or individual is not operating a business or importing goods for a business.

With the introduction of VAT in January 2013 goods imported for personal use (excluding alcohol and tobacco) are entitled to a tax free allowance if sent by courier and/or the postal services only.

What is the tax free allowance for importation of goods for personal use?
Importation of goods exclusively for the personal use of the importer is entitled to a duty free allowance of SR3000/- based on the Customs value (CIF) of the importation. No Value Added Tax (VAT), import duties or other taxes will be applicable on the Customs value of SR3000/-. Any amount above the SR3000/- applicable taxes such as Value Added Tax, Import duties and others will be liable.

Example:
An importation of goods for personal use by the importer using his/her National Identity Number (NIN) has a Customs value (CIF) of SR8000/-.
  • Taxes calculated: SR 8000 -SR 3000 = SR5000/- (this is the tax base).
  • Therefore all the taxes will be applicable only on the amount above the allowance which is SR5000/-
Is a Bill of Entry [BoE] required for clearance of goods for personal use coming in by Courier?
In order to facilitate the clearance of goods imported for personal use by private individuals Customs has removed the requirement to pass a Bill of Entry for imports of up to a CIF Value of SR 5000/-.

A) Imports with a CIF value of up to SR 3000/-
No Bill of Entry is required for this category. No tax and duty is applicable either.

B) Imports with a CIF value of up to SR 5000/-
No Bill of Entry is required for this category. However the applicable tax and duties are applied on the amount in excess of the SR3000/- tax free allowance, i.e.in this example on the SR 2000/-.

C) Imports with a CIF value exceeding SR 5000/-
Bill of Entry is required. However tax and duty will be applicable only on the amount in excess of the SR 3000/- tax free allowance.

Where a Bill of Entry is required the private individual needs to at least get a clearing agent to prepare a Bill of Entry. Once a BoE is prepared the individual can continue to use the service of the agent to clear his/her goods or can personally clear the goods at Customs.

N.B: For all the applicable taxes due, payment has to be done at the Customs cashier at the seaport or at airport or at the post office where appropriate. The importer will receive a receipt for the payment.
For more information
You can contact Seychelles Revenue Commission on 4293737 or email us at commissioner@src.gov.sc or contact us at the following address:

Seychelles Revenue commission
PO Box 50
Orion Mall
Victoria

Website Published Date: 25th November 2013

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>>
Bookmark and Share
Share |