Customs procedure for clearance of goods |15 October 2010

What are the documents required to clear goods at Customs?

Before any goods, whether imported for commercial or personal use, can be cleared at Customs, an importer/consignee or the agent will need to lodge (register) with Customs a correctly completed Bill of Entry electronically, using the Direct Traders Input (DTI) module of the Automated Systems for Customs Data (ASYCUDA ++), that has been made available to registered users only. Printed copies in two sets (original plus duplicate) of the above-mentioned Bills of Entry need to be presented to Customs for assessment.

The Bills of Entry should be accompanied by the following documents:
• Original invoice or receipts for the price paid or payable;
• Packing list;
• Evidence of freight and insurance paid or payable;
• Import permit (applicable to restricted imports only);
• Air waybill (airport cargo transaction only);
• Bill of lading (seaport transaction only).
 
  Is an import permit required?

 An import permit is required for all imports of restricted goods into Seychelles. The import permit should be obtained before the consignment arrives in Seychelles.

 Can amendments be made to a Bill of Entry that has already been lodged at Customs?

Where there is a need to amend particulars on a Bill of Entry before it is finalised for payment, the importer or agent must report in person to the Query and Amendment Unit, Customs, where you will be helped by an officer to attend to the necessary query.

 What needs to be done after the Bill of Entry has been finalised?

Once the Bill of Entry has been finalised, payment of the appropriate taxes and levy can be made at the cashier. Thereafter, the importer or agent can proceed to the Seaport Examination Unit to collect the goods.
 In the case of goods being cleared at the airport cargo, the importer or agent will have to report to the Air Seychelles cargo office to complete the formalities necessary before proceeding to the Customs cargo examination area.
 An appointment has to be made with the Seaport Examination Unit to clear any consignment selected by Customs for physical examination.
It is important to note that any goods not accounted for in the Bill of Entry but found during the physical examination will be dealt with as prescribed in the regulations.

Is there any preferential tax treatment for goods from Comesa countries?

A consignment made up of goods originating from or manufactured in a Comesa country will be subject to the Comesa preferential rate of tax.

 For example a consignment of shirts made in and imported from Mauritius (being a member of Comesa) will attract a rate of 0% trade tax compared to 25% if the shirts were made in India. However, the consignment will have to be supported by a genuine Comesa certificate of origin obtained in Mauritius, the country of origin, to qualify for the preferential rate of tax.

  In the case of a consignment of goods made in and imported from an Indian Ocean Commission (IOC) country (eg Reunion), the importer will benefit from a reduction of 5% trade tax on the applicable trade tax rate. The reduction will not apply if the rate of tax applicable on the goods being imported is 5% or lower.

 As in the case of imports from Comesa countries, the consignment from IOC countries will have to be supported by an IOC certificate of origin obtained from the IOC country of origin.

Please note that the reduction in tax rate is not applicable to all categories of goods. You will need to contact the nearest Customs office for further clarification.

 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. You may also visit our website on www.src.gov.sc.

Contributed by the Seychelles Revenue Commission