Customs Management Act (CMA) 2011 to replace Trade Tax Act 1993


The CMA, which was approved by the National Assembly in December 2011, will provide the Customs Division with new procedures and legislative powers to discharge its mandate in line with recommended international best practices.

The raison d’etre behind the switch is that it has been found that the existing customs laws are inadequate to meet the needs of a modern customs administration, and since the Seychelles Revenue Commission (SRC) – under which the Customs Division falls -- has embarked on a reform and modernisation programme aimed at creating a modern revenue administration, there was a need for a new and modern customs law.

How is the CMA structured?
The CMA is divided into 15 Parts as listed below:

Part I – Preliminary
Part II – Administration
Part III – Rights of representatives
Part IV – Application of import or export duties, taxes or levies and other measures in respect of trade in goods
Part V – Officers’ powers, obligations of persons relating to ports and airports, sea and air transport
Part VI – Entry of goods
Part VII – Transshipment, transit and control of uncleared goods
Part VIII – Customs procedures
Part IX – Customs procedures
Part X – Privileged operations
Part XI – Export procedure and clearance of aircraft and vessels
Part XII – Customs debt and guarantees
Part XIII- Offences
Part XIV – Miscellaneous provisions
Part XV – Repeal

An overview of customs’ functions under the Customs’ Management Act, 2011
The Customs Division under the SRC plays a very important role by collecting revenue through enforcing payment of duties.  However, the functions of the Customs Division are not confined to the collection of revenue only.   Customs Division has many other important roles to play and the most important related functions include the following:
• Examination and clearing of goods ;
• Enforcement of customs legislations; clearance of passengers;
• Control of prohibited and restricted goods;
• Providing trade statistics;
• Border management

What are the powers of the assistant commissioner of customs under CMA?
Under the Customs Management Act, 2011, the Customs Division is headed by an assistant Commissioner (AC) of customs who is appointed by the Revenue Commissioner.  The AC has the authority to issue guidance, direction to officers, implementing policies and procedures, giving instructions or rules which can be binding on customs officers in discharging their functions. 

The AC of customs has the mandate to make an enquiry or request for an enquiry to be held:
• into any matter under his management ;
• into any conduct of any person employed in customs;
• when he has reason to believe that an offence under CMA has been committed;
• when it is necessary or appropriate to do so for the purpose of the CMA 2011.

What are the responsibilities of customs officers under the CMA?
Customs officers have the responsibilities delegated by the AC of customs to:

• examine goods imported, exported, in transit and for transshipment;
• access premises, vehicle, vessels or aircraft of persons involved in any capacity in international trade transactions;
• access all records of the goods, relating to international trade transactions;
• take preventatives samples of goods at importation, post importation and at export;
• detain goods imported or intended for export to establish their compliance with the CMA;
• conduct an audit of the business records, including bank records and computer systems of any person involved in an international trade transaction.

For more information
You can contact Seychelles Revenue Commission on 4293737 or email us at This email address is being protected from spambots. You need JavaScript enabled to view it.   . The Customs Management Act, (CMA) 2011 is available on the Seychelles Revenue Commission website (


Send your comment :

Name *

Email *

Comment *