Provisions related to forfeiture under the Customs Management Act, 2011


Any goods such as uncustomed, prohibited or restricted in respects of which an offence has been committed may be seized by Customs and are liable for forfeiture.  Uncustomed goods mean goods where duties, taxes or levies are due and payable but have not been paid.

Forfeited imports mean that there has been a breach of the CMA 2011 relating to the goods that are being imported into Seychelles. Forfeiture occurs automatically, as soon as the law is violated, even if Customs is not aware that any breach has taken place as yet. Forfeited goods may be seized by Customs. Seizure means taking possession of goods by legal means that are liable by the law to forfeiture.

In what circumstances will forfeited goods be seized by Customs?
Forfeited goods may be seized by Customs if:
• any imported goods charged on importation with import duties, taxes or levies are without payment of or security for the payment of the duties, taxes or levies;
• any goods imported, landed or unloaded subject to any restriction or prohibition which is imposed by law and is not complied with the applicable law;
• any goods subject to prohibition or restriction or being chargeable with any import duties, taxes or levies are found before or after unloading to have been undeclared or concealed in any manner on board any vessel or aircraft;
• any goods which are imported or concealed in a container that holds other goods of different description;
• any imported goods which has been found before or after release or clearance for home use does not correspond with the entry made; or
• any imported goods which are concealed or packed in any manner appearing to be intended to deceive Customs officers.

When are detained goods subject to pending investigation?
Customs may detain goods for the purpose of conducting any examination and make all necessary enquiries to establish the Customs status of the goods. Customs may detain any goods which are suspected of being:
• imported without payment of duties/taxes/levies;
• imported and or exported in contravention of any prohibition or restriction in force;
• Intended for or in the course of exportation without payment of duties/taxes/levies.
 Customs is allowed to detain the goods for a period of 30 days from the date on which the goods was detained and afterwards the detained goods will be liable  to forfeiture or be released by Customs.

When are vehicles, aircraft or vessels liable for forfeiture?
Customs may seize vehicles, aircraft or vessels being used for the purpose of concealing goods and will be liable to forfeiture. The vessel shall be liable to forfeiture if any part of the cargo or other goods are thrown or staved or destroyed to prevent seizure while:
• The vessel is in territorial waters or inland water of Seychelles; or
• The vessel has been properly summoned to bring to by any vessel in the service of the Assistant Commissioner of Customs fails to do so at any given time during the chase.

When a commander of an aircraft or a master of a vessel within the limits of any port or is in Seychelles with a cargo on board and a substantial part of the cargo is found to be missing, and the commander or master fails to account for the missing cargo to the satisfaction of the Assistant commissioner of Customs, the commander or master shall be liable to a penalty not exceeding SCR100,000.

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.   for more information about the CMA 2011. The Act is available on the Seychelles Revenue Commission website ( Note that the Customs Management Act (CMA) 2011 is being implemented since July 1, 2012.