Seychelles Revenue Commission-Prohibited and restricted goods |07 May 2010

There are a number of reasons for this which include protection against pests, diseases etc. The Trades Tax Act is the current regulations which make reference to these types of goods namely the Prohibited Goods and the Restricted Goods.

Prohibited goods
Prohibited goods are goods for which importation is prohibited by a written law. The following goods are presently prohibited:
• Arms & ammunitions
• Species listed under the convention On International Trade In Endangered Species (CITES)
• Radioactive Substances
• Controlled Drugs
• Toxic Chemicals Offensive Weapons
• Counterfeit currencies
• Pornographic or indecent materials 
• Bodies of vehicles
• Left hand drive vehicles
• Waste and/or waste products
• Warships
• Imitations/Replica or firearms, ammunition and Guns
• Fur  skins, hides and skins or animals
• All palm plants

Restricted goods
Restricted goods are goods for which importation is not prohibited by a written law, but subject to approval of a competent authority. A valid import permit from the Ministry of Finance is presently the indication of an approval to import restricted goods.

Restricted goods can only be imported with a valid import permit. In view that it is quite a long list, we would like to direct importers and others to access this list on the Seychelles Revenue commission website www.src.gov.sc. The same information can be obtained from the Customs Division of the Seychelles Revenue Commission or the Import & Export Office at the Ministry of Finance. The import permit must be applied with the Import & Export Permit Section, under the Ministry of Finance.

Customs requirement
Customs continue to encounter situations where goods enter the country without valid import permits.   In such circumstances there are some consequences, stipulated in the Trades Tax Regulations. The risks for the importer are:
• goods may be seized;
• importer may be asked to re-export the unauthorized goods;
• destruction at importers’ own expenses; and
• Importer may be faced with a fine for landing unauthorized goods
Customs is more and more emphasizing on self compliance, hence putting the onus on importers or their agents to provide the correct information and be in conformity with importation requirements. It is the duty of an importer or agent to familiarize himself or herself with all regulations and policies that govern importation of goods and documentation requirements for clearance at customs.

For more information with regards to prohibited and restricted items kindly visit our website: www.src.gov.sc or contact SRC on number 293737.