Value Added Tax (Refunds for Visitors) Regulations, 2014

Statutory Instrument 1 of 2014

Value Added Tax Act

Value Added Tax (Refunds for Visitors) Regulations, 2014

Statutory Instrument 1 of 2014

  • Published on 6 January 2014
  • Assented to on 3 January 2014
  • Commenced on 6 January 2014
  • [This is the version of this document at 8 November 2017.]
[SI 1 of 2014]

1. Citation

This regulation may be cited as the Value Added Tax (Refund for visitors) Regulation, 2014.


For the purpose of these Regulations—"VAT invoice" means the VAT invoice as stated under section 28 of the Value Added Tax Act, 2010;"VAT registered person" means a registered person as defined under the Value Added Tax Act, 2010;"visitor" means a non-resident holding a foreign passport and a valid ticket for travel by air to a foreign airport;

3. Refunds of VAT to visitors on taxable goods

(1)Subject to the conditions prescribed in these Regulations, a visitor may claim for a refund at the time of his or her departure from Seychelles, of the VAT paid on taxable goods as listed in the Schedule I purchased from VAT registered persons in Seychelles.
(2)Any registered person supplying taxable goods to a visitor intending to claim for a refund shall issue the visitor with a VAT invoice.

4. Claiming for fund

(1)The visitor claiming the refund shall present to the Customs Officer the unconsumed purchased goods for inspection along with the following—
(i)foreign passport;
(ii)flight ticket or a valid boarding pass; and
(iii)VAT invoice.
(2)Where the Customs officer is satisfied that the visitor has complied with all requirements stated under subregulation (1), he or she shall endorse the VAT invoice.

5. Administrative fee payable

The amount of the refund shall be determined after deduction of administrative fees as specified in the Schedule II.

6. Refund on aggregate

No refund of VAT shall be made where the amount otherwise refundable on aggregate is less than or equal to the administrative charge imposed under Schedule II.

7. Compliance with conditions by registered business

Every VAT registered business shall comply with such conditions as may be imposed by the Revenue Commissioner for the purposes of these Regulations.

Schedule I

Taxable goods

VAT refund shall be applicable to taxable goods listed below—
1.articles or jewellery of precious metals.
2.precious or semi-precious stones (natural or synthetic or reconstructed).
3.articles of natural or cultured pearls.
4.carpets - silk, woollen, dhurries and chain-stitch.
5.crafted artefacts, arts or sculpture.
6.manufactured fragrance or perfume.
7.manufactured toiletries or fashion accessories.
8.cosmetic items.
9.accessories - hand bags, sunglasses, hats/caps, back packs and shoes.
10.technological and electronic devices:- Computers, Laptop computers, tablets, mobile phones, music players, walkie talkies and storage devices.

Schedule II

Administrative fee ________________ SCR 150
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History of this document

08 November 2017 this version
06 January 2014
03 January 2014
Assented to