Tax-free allowances for passengers entering Seychelles |24 September 2010

  What are the tax-free allowances?
The following are the duty-free allowances now in force for passengers entering Seychelles:
1. 200ml of perfume and eau de toilette;
2. 2 litres of alcoholic drinks containing not more than 16% alcohol (such as beer, wine and sparkling wine);
3. 2 litres of alcoholic drinks containing more than 16% alcohol (such as whisky, rum, gin and fermented or distilled liqueurs);
4. 250 grams of tobacco products or 200 cigarettes. Tobacco products include, but are not limited to, cigars, cheroots, smoking and chewing tobacco and snuff.
It is important to note however that passengers under the age of 18 years are excluded from items 2, 3 and 4 above.
In addition to the above, and on condition that the goods are for the personal use of the passenger and are not for sale or use as tradable goods, including commercial samples, passengers are entitled to:
1. R5,000 worth of other goods (for passengers aged 18 years old and above);
2. R3,000 worth of other goods (for passengers under the age of 18).

What are the passenger and baggage clearance procedure at the passenger terminal?
Passengers must collect all their baggage and then proceed to the green or red channel depending on whether they have goods to declare or not. The red channel is the “goods to declare” channel and the green channel is the “nothing to declare” channel. 

When must passengers go through the red channel?
A passenger goes to the red channel if he/she has any goods in his/her possession, in quantities or values, in excess of the duty-free allowance listed above or which are subject to import prohibitions or restrictions, such as but not limited to:
• Narcotics and dangerous drugs;
• Firearms, ammunition etc, including fireworks;
• Weapons such as spearguns, mace, knuckledusters or similar weapons;
• Obscene publications (electronic or not);
• Seditious material;
• Wildlife and wildlife products – under the Convention on International Trade in Endangered Species;
• Counterfeit coins, currency or other financial instruments;
• Plants and plant products, live animals, fresh meat and meat products.
Non-declaration of the above is a serious offence and may result in criminal prosecution, penalties being applied and/or seizure of goods.
If in doubt, passengers are advised to go to the red channel.  

When must passengers go through the green channel?
A passenger goes through the green channel if goods in his or her possession, in quantities or values, do not exceed the duty-free allowance listed above OR which are not subject to import prohibitions or restrictions.

Can a passenger bring in more items in addition to the tax-free allowances?
A passenger who brings items in excess of the allowances stated above will be required to pay the  taxes due on the extra items brought into the country. Customs officers will ask for any invoices/receipts of these extra items, on which the taxes to be paid will be calculated.

For more information
If you have any doubts or need further information or clarification about the passenger tax-free allowances, please visit the Advisory Centre, Room 2 (Ground Floor), Oceangate House, Victoria, or contact us at the following address: Seychelles Revenue Commission, PO Box 50, Orion Mall, Victoria, Tel: 293737, email commissioner@src.gov.sc You may also visit our website at www.src.gov.sc

Contributed by the Seychelles Revenue Commission