Importation by post under the Customs Management regulations 2014 |14 July 2014

Businesses and the general public sometimes import goods through the Post Office. Goods imported by post are also subjected to control of the Customs Division and are charged with the applicable and appropriate duties and taxes.  Imported goods by post are also subjected to the prohibition and restriction rules under the Customs Regulations 2014 and when necessary an import permit will be required.

Goods imported by post should be accompanied by a Customs declaration form CN22 or CN23 which include a description of the goods, the value of the goods and whether it is gift or commercial goods. The parcel will be opened and examined in the presence of the recipient. The Customs declaration form on the parcel (CN22 or CN23) will help Customs determine if any dutiable items have been imported to indicate the amount of duty and taxes to be paid. The liable duty and taxes have to be paid before the parcel is released to the owner. There are circumstances whereby Customs will require additional information or documents from the owner to be able to make a satisfactory assessment of the tax liability before the parcel is cleared.

How is clearance of goods imported by post done?
The Postal Services produces a parcel slip for each package received which is sent to the addressee of the package. This slip needs to be produced before the parcel is collected. The customer is required to produce his/her ID card to verify that he/she is indeed the owner of the parcel or that the person has been authorised by the owner to collect the parcel. The postal officer will then examine the parcel slip, followed by the Customs officer who will do the necessary procedure and if satisfied release the parcel.

The Customs officer has the power to open and examine any parcel irrespective of whether the owner is present or not. Parcels that are opened are resealed after examination. The parcel is examined for taxable, prohibited and restricted goods. The goods will not be released in cases where an import permit and/or a Bill of Entry is required until the appropriate document (s) and formalities are completed. In this circumstances the Customs office will advice the customer on the procedures to follow.   
 
Where there is tax to be paid on the importation, the value on the goods from the Customs declaration form (CN22 or CN23) or enclosed invoice are used to calculate the tax value. The customer is issued with a receipt indicating the contents of the parcel, the value and the rate of tax to be paid.

When is a Bill of Entry required for clearing of goods by post?
Clearing of goods by post will require a Bill of Entry for goods:
•    which are subject to prohibited and restricted regulation 2014- where the requirement of a permit is essential with the importation;
•    having a Customs Value (CIF – cost, freight and insurance) of more than R5,000; where the importation  required  or do not require an  import permit;
•     which are to be placed under another Customs approved procedures -such as temporary importation whereby the goods will be exported at a given time;
•     which have been endorsed by Customs  when exported  for repair and replacement;
•    which have been exported where payment of VAT and import duties has been paid at the point of entry and the goods will be re-imported by post.


When is an import permit required for clearing of goods by post?
The import of the following goods will required an import permit:
•    Alcohol
•    Tobacco
•    Radio communication equipment
•    PVC insulated wires and cable for fixed wiring.
•    PVC insulated flexible cord for use with appliances and equipment intended for domestic, office and similar environments
•    Pharmaceutical and veterinary products

For a complete list of restricted goods please visit our website www.src.gov.sc .

Does goods imported by post for personal use benefit with the tax free allowance?
Goods imported by post exclusively for the personal use of the importer is entitled to a duty free allowance of R3,000 based on the Customs value (CIF) of the importation.  No Value Added Tax (VAT), import duties or other taxes will be applicable up to the Customs value of R3,000 per import. Any amount in excess of that R3,000 will be subject to the applicable taxes.  It is important to note that goods imported by post for personal use that are eligible for the tax free allowance do not include alcohol and tobacco.   

Importation for personal use means that the import is done on the name of the importer using his/her National Identity Number (NIN) and is not intended for sale.

What happens to undeclared goods and goods with incomplete declarations?
Any information omitted from the Customs declaration form can lead to delays in clearing of goods coming in by post. Therefore it is recommended that the importer informs the sender of the necessity to complete the declaration accurately with all the necessary information.  It is important also to note that any undeclared goods and prohibited or restricted goods without proper documents may be subjected to detention, forfeiture or seizure as stipulated under the Customs Management Act, 2011.

Where do I go for more information?
For more information please contact us on the following address: Seychelles Revenue Commission, PO Box 50, Orion Mall, Victoria, Tel: 293737, Email commissioner@src.gov.sc. The Customs Management Regulations 2014 is available on the Seychelles Revenue Commission website (www.src.gov.sc).