When are goods detained under the Customs Management Act (CMA), 2011? |11 October 2013

The Customs Management Act (CMA) 2011 is another revenue law administered by the Seychelles Revenue Commission (SRC). The CMA, 2011 contains certain specific offences which if committed attract specific fines and penalties depending upon whether or not the agent, importer or exporter is found to be negligent, grossly negligent or perpetuating an actual fraud. The CMA gives Customs the power to also seize and forfeit merchandise, and impose monetary fines, depending on the severity of the offence assessed.

In what circumstances can Customs detain goods pending investigation?
Detention of goods is when Customs keep the imported goods under custody to investigate and make further enquiries with the importers. Customs officers have been given the authority under the law to examine all documents related to importation and all imported goods entering the country. In some instances, Customs officers can detain goods pending investigation where he/she reasonably suspects that goods were:

• Imported without payment of duties, taxes or levies;
• Imported in contravention of any prohibition or restriction in force under the CMA or any other law;
• Imported for or in the course of exportation without payment of any duties, taxes or levies; or
• Intended for or in the course of exportation in contravention of any prohibition or restriction in force under CMA or any other law.

When are goods seized by Customs?
When a determination on the above has been made or on the expiry of a period of 30 days from the date on which the goods are detained whichever is the earlier, then goods may be released from official custody after the investigation or may be seized and be liable for forfeiture if Customs has established that an offence has been committed. As part of the enforcement duties, Customs may seize goods from both travellers and importers, preventing non-compliant merchandise from entering or leaving the country in violation of the CMA, 2011. The following goods imported in the country may be liable to forfeiture and may be seized by Customs:

• Goods imported without an import permit where an import permit is legally required;
• Goods which are prohibited such as arms and ammunition;
• Goods which are smuggled or illegally imported;
• Goods found on ships or aircraft and which are not legally accounted for, and is not a passenger’s baggage;
• Goods with false import documents, willfully misleading in any particular way;
• Goods which have been falsely described on legal import document requirement, by which the importation has not been authorised;
• Taxable goods concealed in any manner as to avoid payment;
• Goods which are infected with pest as certified by a quarantine officer;
• Taxable goods which are found in the possession or baggage of any person who denies having such goods;
• Goods which enter the country where the owner is unknown and nobody has claimed the goods after a specific period.

What happen to the goods that Customs seize?
Under the CMA, 2011 Customs has the power to dispose of any unclaimed and seized goods. Confiscated goods will be dealt with in the best interest of revenue that is destroyed, used, or reserved for public service depending on the circumstances that has lead to the seizure. Goods will be disposed in the manner as directed by CMA, 2011 or by proceedings of the law. Customs is not responsible for compensating the value of any disposal of goods and depending on the circumstances the importer might bear the full cost of storing and disposal of goods.

For more information
You can contact Seychelles Revenue Commission on 4293737 or email us at commissioner@src.gov.sc  for more information about the CMA 2011. The Act is available on the Seychelles Revenue Commission website (www.src.gov.sc). Note that the Customs Management Act (CMA) 2011 is being implemented since July 1, 2012.