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Customs Procedures for Claiming Drawbacks

What is a drawback on re-exported goods?
A drawback is a procedure which provides for the partial refund or remittance of duties and taxes paid for goods intended for re-exportation.

Drawbacks in the context of the Trade Tax Act and its regulations 1997 refer to goods that have been imported in the country which are then re-exported after the applicable taxes have been paid. It is important that importers meet the two essential requirements of the goods having been imported and then re-exported from a particular country. Drawbacks are not remitted on damaged or spoiled goods.

When should an importer claim for drawbacks?
A claim for drawbacks must be submitted within three months from the date the goods were re-exported. The importer or claimant claiming the drawback must make a declaration to Customs that the goods have indeed been re-exported out of the country. However, it is important to note that only 7/8 or 87.5% of the duties and taxes paid upon importation will be refunded to the claimant as drawbacks.

How to apply for a drawback?
The importer or claimant must submit a written request addressed to the Assistant Commissioner of Customs, with supporting documents for which items the importer is claiming a drawback. These include:
  • Copy of relevant Bills of Entry and Bill of Export
  • Copy of all documents associated with that particular bill of entry and bill of export (i.e. invoice, Bills of Landing etc)
  • Copy of Receipts for taxes paid on entry

What are the conditions applicable when claiming drawbacks?
Drawbacks for re-export enables importers to obtain refunds for import duties paid, subject to the criteria and conditions as prescribed in the Trades Tax Regulations. These are as follows:
  • Goods must be re exported in their original packing without having been used that is the goods must be in the same condition as when they were imported
  • There has been no change in the ownership of the goods from importation to the time of exportation
  • Exportation of goods must be made within one year from the time of importation
  • The trades tax paid on the goods must not be less than R1000/-

What are the responsibilities of the claimant of drawback?
It is the responsibility of the claimant to comply with Customs laws and regulations relating to the drawbacks. It is therefore important to make a correct declaration and the re-exportation must meet all the requirements as specified above. Making a false declaration is an offence under the law and if the claimant is found guilty of the offence, is liable to not only forfeiture of the goods but also to a fine of R50, 000 or treble the amount of the drawback claimed, whichever is the greater.

Where do I go for more information?
If you need further information or clarification on Drawbacks please visit any Customs offices or contact us at this address:
Seychelles Revenue Commission
PO Box 50
Onion Mall
Tel: 293737
Email: commissioner@

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