Customs to switch to tax identification number |06 January 2012

Whilst the TIN is being used for all taxpayers’ dealings with the Domestic Tax Division of the SRC, the Customs Division has continued to use a different number. This makes it very difficult for the exchange of information between Customs and Domestic Tax as their two IT systems, ASYCUDA ++ and the Client Management System respectively cannot be linked. In view of this constraint and to facilitate the reconciliation of information between the two IT systems, SRC will be using only one number across the whole organisation. As such Customs will switch to using the TIN.

When will the switch within Customs take effect?
Effective January 16, 2012, businesses, more specifically importers, exporters, bonded warehouse holders as well as their clearing agents will have to use their TIN on all their Customs declarations. Customs will no longer be accepting the old number (i.e. the Company Registration Number) which is currently being used for Customs purposes.

How will this migration be done?
In the weeks leading up to January 16, 2012, and to ensure a smooth transfer, Customs will be conducting the following:

(i) Bonded Warehouse holders
For Bonded Warehouse holders to be able to start using their TIN, a transfer of ownership of goods has to be done by Customs Division. This exercise started on January 4 and will go on until January 9, 2012.

The Bonded Warehouse holders will be split into groups and the transfer of ownership will be done per group.  Customs will inform all Bonded Warehouse holders accordingly on the specific dates and time the transfer of ownership will be done.

During the transfer of the ownership exercise and while Customs carries out the necessary changes to the ASYCUDA ++, Bonded Warehouse holders will not be able to raise Bills of Entry as this may affect the whole process. Where it is deemed appropriate and to avoid any inconvenience, Bonded Warehouse holders will be allowed to release goods to their clients prior to submitting their declarations to Customs. This is intended to facilitate trade during the transition period.

(ii) Businesses other than Bonded Warehouse holders
Businesses other than Bonded Warehouse holders will simply need to start using their TIN on any new Customs’ declarations instead of the number they were previously using.

Will this switch affect non-commercial importations by individuals?
No. This switch will only apply to commercial importations. For non-commercial importation, individuals will continue to use their national identity number (NIN) on their declarations which they will need to show upon clearance of their goods.

What happens if any of the above mentioned business does not have a TIN?
As mentioned above, all importers, exporters, bonded warehouse holders and clearing agents will need to use their Taxpayer Identification Number (TIN) on all their Customs’ declarations as of January 9, 2012. All businesses are issued with a TIN upon registration with SRC. However, if for one reason or another a TIN was not issued to them or they have forgotten their TIN, they are advised to contact (or visit) the Advisory Center, Ocean Gate House on 4293741/2/3 with proper identification so that the necessary can be done. 

Where do I go for more information?
If you need further information or clarification on the switch to TIN, please contact the ASYCUDA Unit at the Customs Division on tel 4293736 or contact us at the following address: Seychelles Revenue commission, PO Box 50, Onion Mall, Victoria, Tel 293737, email Commissioner@src.gov.sc.

Submitted by the Seychelles Revenue Commission