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Tax Free Allowances for passengers entering Seychelles

It is imperative that passengers know their tax or duty free entitlements prior to entering the country. This is important to avoid unnecessary delays and/or inconveniences at Customs upon arrival.

What are the Tax Free allowances for passengers entering Seychelles?
The following are duty free allowances, presently in force for passengers entering Seychelles:
  1. 200ml of Perfume and Eau de Toilette;
  2. 2 litres of alcoholic beverages containing less than or equal to 16% alcohol (such as beer, wine and sparkling wine);
  3. 2 litres of alcoholic beverages containing more than 16% alcohol (such as whisky, rum, gin and fermented or distilled liqueur);
  4. 250 grams of tobacco product or 200 cigarettes. Tobacco product includes but is not limited to cigars, cheroots, smoking & chewing tobacco and snuff.
It is important to note however that passengers under the age of 18 years are excluded from item 2, 3 and 4 above.

In addition to the above and on condition that the goods are for the personal use of the passenger and that the goods are not for sale or use as tradable goods, including commercial samples, passengers are entitled to:

(i) SR 5,000 worth of other goods (for passengers aged 18 years or old), or
(ii) SR 3,000 worth of other goods (for passengers under the age of 18 years)

What are the passenger and baggage clearance procedure at the Passenger Terminal?
Passengers must collect all of their baggage and then proceed to the green or red channel depending on whether they have goods to declare or not. The Red Channel is the “GOODS TO DECLARE” channel and the Green Channel is the “NOTHING TO DECLARE” channel.

When must passengers go through the Red Channel?
A passenger goes to the Red Channel if he/she has any goods in his/ her possession, in quantities or values, in excess of the duty free allowance listed above or which are subject to import prohibitions or restrictions, such as but not limited to:
  • Narcotics and Dangerous drugs;
  • Firearms, ammunition etc including fireworks
  • Weapons such as spear guns, mace, knuckle dusters or other similar weapons;
  • Obscene publications (electronic or not);
  • Seditious material;
  • Wildlife and wildlife products - Convention of International Trade in Endangered Species (CITES);
  • Counterfeit coins, currency or other financial instruments;
  • Plants and plant products, live animals, fresh meat and meat products.
Non-declaration of the above is a serious offence and may result in criminal prosecution, penalties being applied and or seizure of goods.

If in doubt passengers are advised to proceed to the Red Channel.

When must passengers go through the Green Channel?
A passenger proceeds through the “Green Channel” if goods in his or her possession in quantities or values does not exceed the duty free allowance listed above OR which are not subject to import prohibitions or restrictions.

Can a passenger bring in more items in addition to the tax free allowances?
A passenger who brings items in excess of the allowances stated above will be required to pay the taxes due on the extra items brought into the country. Customs officers will request for any invoices/receipts of these extra items upon which the taxes to be paid will be calculated.

For more information
If you have any doubts or need further information or clarification about the passenger tax free allowance please visit the Advisory Centre, Room 2 (Ground Floor), Ocean Gate House, Victoria.
Or contact us on the following address:
Seychelles Revenue Commission
P.O. Box 50
Orion Mall
Tel: 293737

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