GENERAL INFORMATION ON IMPORTED GOODS
All goods can be classified under the Harmonized System Nomenclature which is the basis for the classification of goods by importers, exporters, shipping companies and marine insurance companies. In Seychelles it is published as Schedule 3 of the Customs Management (Tariff and Classification of Goods) Regulations 2013 and is divided into 99 Chapters. The first 6 digits of the code are common to all countries that use it, and the last 2 digits are allocated by Seychelles policy makers. This code gives the rate of Trades Tax applicable.
The following taxes are collected at the point of entry on importation by Customs Division on behalf of Seychelles Revenue Commission:
- Trade Tax
- Excise Tax
For example: cotton handkerchiefs are classified under HS Code 6213.2000 on which 25% Trades Tax applies and has a 15% VAT. The value of imported goods is based on the purchase price adjusted to a CIF level. The purchase price is an open market price where the buyer and seller are at arms length (the commercial value).
calculating trades tax and VAT
Levy is also payable at the point of entry at Customs Division. It is calculated on value or quantity. Levy is applicable on the importation of the following goods:
- Pet bottle
- Canned beer
It is the Customs Management (Prohibited and Restricted goods) Regulation, 2019 which makes reference to Prohibited and Restricted Goods. Customs continue to encounter situations where goods enter the country without valid import permits. In such circumstances there are some consequences, stipulated in the Customs Management Act 2011. The risks for the importer are:
- Goods may be seized.
- Importer may be asked to re-export the unauthorized goods.
- Importer will have to pay the customs debt incurred on the importation of such goods.
- Importer may be faced with a fine for landing unauthorized goods.
Please refer to the comprehensive list of prohibited or restricted goods here. (link to PDF document: CMA 2011 – Act 22 of 2011 – Customs Management (prohibited and restricted Goods) Regulations, 2019)
The following goods are listed as a sample of prohibited goods. To download the complete list of Prohibited and Restricted Goods, click (link to PDF document: CMA 2011 – Act 22 of 2011 – Customs Management (prohibited and restricted Goods) Regulations, 2019)
- Arms and ammunition
- Controlled drugs
- Toxic chemicals e.g. asbestos and dieldrin
- Counterfeit currencies
- Military uniforms
- Pornographic or indecent material
- Bodies for motor vehicles
- Part and accessories for motor vehicles
Restricted Goods (requiring a Permit)
To import a restricted good, you need a permit from the Permit Section – Ministry of Finance. There is only one import licensing system in Seychelles, which applies to restricted items. An importer intending to import restricted goods is required to apply for an import licence through the Import and Export Division of the Ministry of Finance, Trade and Investment which acts as a one-stop shop for processing these applications and a facilitator in the whole process of obtaining the licence. However, the decision to grant or reject an application lies with the relevant Ministries and Departments or Government Agencies.
Click to download the complete list of prohibited and restricted Goods,Regulations, 2019
Approval from Ministry of Natural Resources
- Plant and plant products
- Wood treated and untreated
- Meat and edible meat offal, fresh frozen and chilled
- Edible vegetables and fruit
- Fish And crustaceans, mollusk and other aquatic invertebrates, fresh, frozen or chilled
Approval from the Ministry of Environment and Energy
- Animal and animal by-products not treated
- Endangered species
- Dangerous chemical and precursor chemicals
Approval from Department of Finance, Trade and Investment
- Mineral fuels, mineral oils, and products of their distillations, bituminous substances; mineral waxes
- Alcoholic beverages
- Left hand drive vehicles
- Second hand vehicle
Approval from Commissioner of Police
- Pyrotechnic products and blasting explosives
- Swords, cutlasses, bayonets and similar arms
Approval from Ministry of Health
Pharmaceutical and Veterinary products
Approval from Department of Information Communications Technology
Radio communication equipment
Approval from Seychelles Bureau of Standards
Glass and gazed glass products for architectural use in building
Approval from Seychelles Civil Aviation Authority
Approval from Seychelles Maritime safety Authority
Ships and vessels
PROCEDURES FOR CLEARING OF GOODS
Please follow the following link;
All goods imported into Seychelles have to pass through Customs procedures and the correct declarations have to be made to Customs. When making a declaration, the person must accept the responsibilities under the law for the accuracy of the given information, authenticity of the documents being provided and the observance of all the obligations necessary under the declared procedures.
It is very important to ensure that the correct model of the declaration is selected to ensure that the correct type of control and data of the ASYCUDA World System is made available. Bills of Entry are required for the following Models of Declaration:
Models of Declaration
- IM 4 Entry for home use/Ex-warehouse
- IM 5 Temporary Importation
- IM 6 Re-Importation
- IM 7 Entry for warehousing
- IM 8 Transhipment & Ship store Procedures
- SD 4 Simplified Declaration
Ensure before inserting any information in ASYCUDA World that all the required documents needed to complete the declaration are available. All the mandatory documents must be scanned and attached to the declaration.
The Importers or their agents should prepare the Declaration from the following documents:
- Original Invoice
- Packing List
- Bill of Lading or Airway Bill, and
- Insurance Certificate
- Import Permit (if applicable)
For the following extended procedures, the captured of the manifest on the Bill of Entry will require:
- IM4 Extended procedure 4000 Direct Entry for home use
- IM4 Extended procedure 4100 Direct Import under drawback procedure
- IM5 Extended procedure 5100 Temporary Import for return in unaltered state
- IM5 Extended procedure 5200 Temporary Import for Inward Processing
- IM7 Extended procedure 7100 Direct Entry for Customs Warehousing Procedure
- IM8 Extended procedure 8000 Transit Procedures
It is the responsibility of all vessels and aircrafts or their appointed agents, arriving from a destination outside of Seychelles to deliver to Customs a Cargo Manifest detailing all the goods being carried. The carrier has to submit the Cargo Manifest at least 24 hours before docking or 3 hours before landing.
Upon the request of the carrier, Customs can allow amendments to the Manifest within 24 hours after registration of the manifest in the ASYCUDA World System and all the cargo has been off-loaded. In cases, where the goods land in a damaged state, the carrier or agent must submit to Customs a ‘Damage Report Form’ giving details of the damaged goods.
Upon the arrival of the goods, if there is any shortage or excess goods the carrier has 24 hours to request for the appropriate amendment together with the supporting documents. It is the responsibility of the carrier or agent to request for the amendments as the Bills of Lading and Airway Bills will automatically be blocked, therefore clearance of goods will not be possible until the differences in the cargo amount have been properly documented.