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Conditions for Importation of Re–Imported Goods

What are re-imported goods?
Re-imported goods, in the context of trade tax regulations 1997, refer to goods that have been re-imported in the country. It is important that the importers meet the three essential requirements of having been imported, exported and then re-imported in the country. For example, re-imported goods may be assessed for taxation on the value added or processed undertaken after it has been re-imported.

What are the requirements for exporting goods for repair?
All goods sent for repair must be declared to Customs and must also be examined by Customs officers before leaving the Country. A Customs declaration form at exit point must be filled if the goods are being carried as luggage by passengers. Goods must be accompanied by a Bill of Entry for Export if sent as cargo.

What are the documents required that haves to be submitted to Customs for Re-imported goods after exportation?
The documents needed for clearance of Re-imported goods are:

a) Invoice/Receipts
b) Detail of the cost of repair if applicable
c) Bill of entry (in duplicate)
d) Bill of Lading/Airway Bill
e) Copy of Customs declaration form if applicable
f) Copy of Bill of Entry for Export

What are the conditions applicable for re-imported goods?
Re-imported goods for example goods being returned after repairs have been done are not automatically exempt from taxes. They may be liable to the taxes at the applicable rate depending on the cost of repair or process including the cost of materials or parts used.

The importer must declare upon a Bill of Entry at re-importation, the nature of the cost of the repair or process, and satisfy Customs as to the identity of the goods.

Where do I go for more information?
If you need further information or clarification on re-imported goods please visit any Customs offices or contact us at this address:

Seychelles Revenue Commission
PO Box 50
Orion Mall
Tel: 293737
Email: commissioner@

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