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Relief on Re-Importation of Goods

All goods imported into Seychelles are liable to import duties, taxes and levies, where applicable, unless the goods or importers are specifically exempted under the respective revenue laws. Partial or total relief of Customs duties, taxes or levies can be granted for specific uses and purposes. One of them is where imported goods have to be exported from Seychelles and then returned to Seychelles (what is referred to as re-importation).

A temporary export declaration has to be lodged at Customs by the time of exportation for a total or partial relief of the import duties and taxes to be granted on the re-imported goods. Temporary export means that the goods are exported for a short period of time with the intention of being re-imported into the country. The total or partial relief of Customs duties is granted to avoid incidence of double taxation.

What are the conditions for the relief of import duties, taxes or levies on re-importation?
A total or partial relief of import duties, taxes or levies is granted for re-imported goods if the following specific conditions are met:
  • the re-imported goods were repaired, and such repairs could not have been undertaken in Seychelles;
  • equipment or other goods were added to the exported goods that could not be added in Seychelles;
  • processing or manufacturing was done on the re-imported goods and the goods exported are the product of and originated within Seychelles.
On the other hand if the goods are re-imported to Seychelles in the same condition / state, it is exempted from import duties, taxes and levies. Re-importation in the same condition/ state means that the exported goods must have not undergone any manufacturing, processing or repairs outside Seychelles.

Partial goods which are exported and then re-imported are also exempted from duties, taxes and levies due to the nature of the goods. Partial or incomplete goods are goods which may be missing certain parts for it to be functional. In other words the importer has not received what was requested and agreed on from the suppliers. Customs cannot refuse the re-importation of these goods in the same state on grounds that the goods have been used, damaged or deteriorated. However Customs need to satisfy themselves that the used, damaged or deterioration of the goods is consistent with the purpose and use for which the goods were exported.

It must be noted that relief can only be granted if Customs is satisfied that the goods being re-imported are the goods that were exported. It is also important to note that the re-imported goods must occur within one year from the time of the exportation to benefit from the relief unless the Assistant Commissioner of Customs approves otherwise, based on the circumstances of the re-importation.

What kinds of goods and under which circumstances can re-imported goods be considered to be in the same condition/ state?
Goods re-imported into Seychelles in the same condition/state following their exportation with notification of intended return include:
  • packing, containers, pallets and commercial road vehicles which are in use for the international transport of goods;
  • goods and equipment used for display abroad at exhibitions, fairs, meetings or similar events of a commercial, technical, religious, educational, scientific, cultural or charitable nature ; or
  • professional equipment
Re-importation of goods in the same condition / state can also occur as a result of unforeseen circumstances which may arise after the goods are exported outright:
  1. as an importer may encounter unforeseen difficulties which may lead to the re-importation of goods which has been exported where:
    • they have remained unsold;
    • the consignee refuses them as not conforming to contract; or
    • they have been damaged during transportation
  2. as a result of a new transaction for the return of the goods to Seychelles from which they were exported or they were exported accidently or by mistake.
Should re-imported goods be declared?
All goods exported with the intention of being re-imported must be declared to the Customs Division and examined by a customs officer before leaving the country (export). Upon re-importation the goods must also be declared to Customs on a Bill of Entry.

However, packing, containers and pallets in use for the transport of commercial goods in free circulation at the time of exportation does not require any declaration for the re-importation in the same condition.

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: 10th December 2013

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