Offences under the Customs Management Act (CMA) 20011 (part 3)


The CMA is the law which guides the operations of Customs administration and that of traders and the public in general when importing or exporting goods in and out of Seychelles.

While the Seychelles Revenue Commission (SRC) must ensure that the law is being complied with and that the rights of those concerned are respected, it is the responsibility of everyone to meet their obligations under the CMA.  

For those who do not comply, the CMA contains certain specific offences and, if committed attract specific fines and penalties. In this week’s article we will cover offences with regard to failure to produce books, records or other documents and data, interference with seals and fastenings, cargo and goods and fraudulent evasion of duties.
The following are offences under the CMA 2011: 


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






Failure to produce book, records or other documents and data

A person-


Commits an offence if that person fails or refuses to comply with a requirement of Customs under CMA Section 36.


·         In the case of an individual




·         In the case of a body corporate







Liable on conviction to a fine not exceeding SCR 20,000 


Liable on conviction  to a fine not exceeding SCR 50,000 



Interference with seals and fastenings

Where any fastening, lock, mark, sign, stamp or seal that has been placed by an officer on any goods or container is, without the authority of an officer, opened, altered, broken or erased by an person while the vessel or aircraft is in Seychelles the person so acting and the  person in charge of the vessel or aircraft.




Liable on conviction  to a fine not exceeding SCR 20,000



Interference with cargo

Where after an aircraft or vessel arrives in Seychelles, and before a report is made with accordance with CMA Section 57-


·         the cargo is interfered with; or


·         alternation is made in the storage of goods


The person so acting or the person in charge of vessel or aircraft is liable on conviction  to a fine not exceeding SCR 50,000 




Interference with goods

Where a person without lawful justification or without permission of the proper officer-


·         makes any alternation to the condition of goods subject to customs control;


·         interferes with including by way of addition to or taking away the goods;


·          removes the goods from a place which an officer has directed that the goods are to be stored.





Liable on Conviction to a fine:

-in the case of an individual SCR50,000,  and

- in the case of a corporate

SCR100, 000.


Offences in relation to entries and other declarations

If a person:


·         fails to make an entry or declaration required under the CMA;


·         makes a false entry or declaration required under the CMA;


·         makes or delivers to a Customs officer a false document;


·         fails to take all reasonable steps to ensure that an entry or declaration in a document made is genuine.





Liable on conviction to a fine

-in the case of an individual SCR50,000, and

- in the case of a corporate SCR100,000


Fraudulent evasion of duties

Where under any provision of the CMA or the Customs tariff Act goods are, declared for a particular purpose or entered under any condition and are exempt from duties, taxes or levies or tax or liable to a lower rate of duty. tax or levy, a person-


·          uses or deal with those goods for a purpose other than that for which they have been declared; or


 fails to comply with any conditions imposed when the goods where entered

Liable on conviction to a fine  not exceeding  an amount equal to 3 times the amount of the duties, taxes or levies that would have been payable if the goods had been declared or entered under the proper Customs procedure, or a  fine not exceeding

SCR25, 000.