Customs Management Act, 2011
Customs Management (Condition for relief on re-importation and same state return) Regulations, 2012
Statutory Instrument 56 of 2012
- Commenced on 5 November 2012
- [This is the version of this document at 8 November 2017.]
1. Citation and commencementThese regulations may be cited as the Customs Management (Condition for relief on re-importation and same state return) Regulations, 2012.
2. DefinitionFor the purpose of these Regulations—“Goods in free circulation” means goods disposed of without Customs restriction.
3. Exempt of import duties, taxes or leviesGoods that are re-imported or returned into Seychelles shall be exempt from import duties, taxes or levies and to a repayment of any duties, taxes or levies paid on exportation, where—
4. Exportation of partial goods
5. Non-requirement of declarationPacking, containers and pallets in use for transport of commercial goods in free circulation at the time of exportation shall not require any declaration for the re-importation or return in the same condition.
History of this document
05 November 2012