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Importation of Goods under Value Added Tax which needs Endorsement of a Bill of Entry

For Value Added Tax purposes, in principle, any importation of goods in Seychelles is a taxable transaction regardless of the status of the importer or nature of the transaction. Any imported good is liable to VAT, unless exempted under the Value Added Tax (Amendment of Schedules) Regulation 2014. The regulation can be downloaded here.

VAT on importation is assessed by the Customs Division of the Seychelles Revenue Commission which is paid at the point of entry and is payable together with Customs duties at the Seaport, Airport and the Post Office.

What is exempted import under VAT?
VAT is generally applied on all imported goods; however there are a number of goods, class and categories of persons which are exempted under the Value Added Tax (Amendment of Schedules) Regulation 2014.

Exempted imports are excluded from payment of Value Added Tax (VAT) at the point of Entry at Customs Division. However, as specified in the VAT regulation 2014 some specific exemptions need to be approved by the appropriate Ministries or agencies for the importation. Therefore, Bills of Entry need to be endorsed by the appropriate Ministries or agencies for Customs Division to process the exemption from VAT.

It is for this reason that the Seychelles Revenue Commission reminds all importers that the exemption is only valid if the appropriate Bills of Entry have been endorsed. The Bills of Entry must be endorsed before making payment of the tax liability. A copy of the endorsed Bill of Entry must be submitted to Customs Division before any payment of taxes is done for Customs to be able to process the exemption valid under VAT.

What kind of importation needs endorsement of a Bill of Entry?
The following importations under VAT Amendment of schedule regulations 2014 (VAT) must be endorsed by the appropriate ministries or agencies are:
  • Schedule 5: Importation done by a person carrying the business as a licensed educational institution (excluding government schools)

    Importation of goods such as educational Equipment (excluding motor vehicle), construction materials, reference books (not for sale) and school uniform must be authorised to be exempted under VAT. Bill of Entry must be endorsed by:

    Special Adviser to the Minister
    Ministry of Education
    Mont Fleuri
    Phone: 4283283

  • Schedule 17: Goods imported to be used in the process of:

    a) Conservation, generation or production of renewable or environment friendly energy sources. All goods imported under this category needs to be endorsed by:

    Energy Commission
    Third floor
    Unity House, Room 307
    Phone: 4610818

    b) Conservation of fresh or portable water resources or re-use or recycling of waste water

    c) Solid waste recycling or reduction or re-use.

    All goods imported under the two categories above will need to be endorsed by the Ministry of Environment:

    Principal Secretary of Environment
    Botanical Garden
    Phone: 670500 ext. 512 or 567

  • Part 2 (1.H) goods by persons engaged in agriculture and fisheries registered with the Ministry of Natural resources:

    Any importation under this category importer will need to collect a form at the office of Natural resources and then attached the completed form with the Bill of Entry for endorsement by:

    CEO of Natural Resources
    Creole Spirit Building
    First Floor
    Phone: 4676450
For more information
You can contact Seychelles Revenue Commission on 4293737 or email us at commissioner@src.gov.sc for more information about the Value Added Tax. The VAT Act and its regulations are available here

Website Published Date: 14th April 2014

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