Customs Management Act, 2011
Customs Management Regulations, 2014
Statutory Instrument 42 of 2014
- Commenced on 1 June 2014
- [This is the version of this document at 8 November 2017.]
1. Citation and commencementThese regulations may be cited as the Customs Management Regulations, 2014.
2. InterpretationIn these regulations, unless the context otherwise requires—“Act" means the Customs Management Act, 2011;"buying commission" means any fee paid by an importer to the importer's agent for the service of representing the importer abroad in the purchase of the imported goods;"carrier" means the person actually transporting goods or in charge of, or responsible for, the operation of the means of transport;"carrier medium" means any physical object designed principally for use in storing a digital product by any method, and from which a digital product can be perceived, reproduced, or communicated, directly or indirectly, and includes, but is not limited to, an optical medium, a floppy disk, or a magnetic tape, but does not include integrated circuits, semiconductors and similar devices or articles incorporating such circuits or devices;"CN22" and "CN23" means the special declaration forms for postal items specified under Schedule 1;"Customs" shall have the meaning assigned to it under section 2 of the Act;"customs value of imported goods" means the value of goods for the purpose of levying duties and taxes on imported goods;"essential information" means information that is necessary for the assessment of a goods declaration which includes(a)description of goods;(b)quantity and value of goods; and(c)origin of goods;"goods of the same class or kind" means goods which falls within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods;"identical goods" means goods that are the same in all respect, including physical characteristics, quality and reputation, where minor differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical;"imported goods", in relation to which the customs value has to be determined, means goods presented to Customs at the time of entry for domestic consumption;"incomplete declaration" means a bill of entry which does not contain all the essential information to facilitate the assessment of the goods declaration;"postal items" means the postal articles as defined in the Postal Sector Act, when carried for postal services;"postal operator" means any public postal operator or any person licensed to provide postal services under the Postal Sector Act;"produced" includes grown, manufactured and mined;"provisional declaration" means an undertaking by the declarant to produce a final and complete goods declaration or to provide supplementary information to Customs in order to receive immediate release of the goods;"similar goods" means goods that, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same function and to be commercially interchangeable;"Universal Postal Union” means the specialised agency of the United Nations on postal services.
Valuation of goods
3. Determination of identical or similar goods
4. Related persons
5. Price actually paid or payableThe customs value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to Seychelles adjusted in accordance with the provisions of regulation 8, provided that—
6. Determination of transaction value
7. Form of payment
8. Adjustments of price actually paid or payable
9. Value of identical goods
10. Value of similar goods
11. Application of valuation methods in reverse orderWhere the customs value of imported goods cannot be determined under the provisions of regulations 5, 9 and 10, the customs value shall be determined under the provisions of regulation 12 or, when the customs value cannot be determined under that regulation, under the provisions regulation 13 except that, at the request of the importer, the order of application of regulation 12 and 13 shall be reversed.
12. Deductive value
13. Computed value
14. Fall-back method
15. Exchange rateWhere factors used to determine the customs value of goods are expressed in a currency other than the currency of Seychelles, the rate of exchange published by the competent authorities of Seychelles, in effect on the date of importation shall be applied.
16. Carrier mediaIn determining the customs value of imported carrier media bearing data or instructions, customs value shall not include the cost or value of the data or instructions (excluding sound, cinematic or video recordings), provided that this is distinguished from the cost or the value of the carrier medium.
17. Interpretative notes to this ChapterThe interpretative notes specified in Schedule 2 shall apply for the interpretation of this Chapter.
Manifest form and procedures
18. ExceptionsAny cargo brought into Seychelles shall be covered by a cargo manifest except for—
19. Cargo manifestThe carrier or the carrier's authorised agent shall electronically submit cargo manifest, to the Customs through the customs computer system and shall conform to the approved formats or manually capture the cargo manifest directly to the customs computer system —
20. Registration of manifestThe carrier or the carrier's authorised agent shall register the cargo manifest on the customs computer system and submit a printed copy thereof to the Customs, on arrival of a vessel or an aircraft in Seychelles and before the unloading of the cargo.
21. Non-release of goods prior to registration of manifestWith the exceptions set forth in regulation 18, cargo shall not be released from the Customs without prior registration of a cargo manifest.
Supply and granting of stores
22. Stores on boardSubject to regulation 24, any vessel or aircraft departing for a destination or place outside Seychelles shall be entitled to take on board, exempted from duties and taxes, stores in such quantities deemed reasonable.
23. Supply and granting of storesThe procedures and conditions, for the supply and granting of stores to be taken on board an aircraft or vessel departing from Seychelles bound for an airport, port or destination beyond the territorial waters of Seychelles, shall be as follows—
24. Restriction of stores to size of craftSubject to the limitations specified in section 22, goods shall be permitted to be shipped as stores without payment of the duty and tax on aircraft or in vessels of not less than 40 tons net tonnage register bound for a country or destination beyond the territorial waters of Seychelles.
25. Force majeureWhere stores shipped or carried in pursuant to these regulations are landed or unloaded as a result of force majeure at any place within Seychelles,—
Security for transit and transshipment procedure
26. Form of securityWhere a security is required to be lodged under the Act, such security shall be in the form of—
27. Sufficient securityThe forms of security shall be sufficient for all purposes of a bond or guarantee under these regulations and shall bind the guarantor to such security.
28. ValidityAll security shall be valid for a period as may be specified in the bond or guarantee agreement and may be reviewed accordingly.
29. Amount of securityThe Customs shall fix the amount of security, at a level equal to—
30. Comprehensive security for transit or transshipment operationsThe Customs may allow for a comprehensive security covering a number of transit or transshipment operations and the amount of such security shall be set at a level commensurate with the maximum possible revenue risk to cover each transit or transhipment operation at all times.
Declarations for importation or exportation of goods
31. Electronic declarationAll declarations, except a declaration under section 100 of the Act, for the importation or exportation of goods shall be submitted through the Customs computer system in the electronic declaration form set out in Schedule 4 and a printed copy thereof to the Customs.
32. Documents to be signedThe printed copy of the declarations for the importation and exportation of goods shall be signed.
33. Acceptance by Assistant CommissionerThe declarations complying with regulation 31 shall be accepted by the Assistant Commissioner of Customs without delay, provided that the goods to which they refer are presented to Customs.
Provisional and incomplete declaration
34. Same form to be usedA provisional or incomplete declaration shall be completed using the same form as a complete goods declaration.
35. Requirements for declarationWhere a provisional or incomplete declaration is accepted under this regulation, the declarant shall provide Customs with all information required for a complete declaration within the following time frame—
36. Release of goodsWhere a provisional or incomplete declaration is accepted and the declarant has given security to the satisfaction of Customs for payment of any outstanding duties and taxes, the goods may be released without payment of any duty and tax chargeable in respect of the goods, subject to the condition that any such duty or tax shall be paid within three months.
37. Date of acceptanceThe point in time for determining the rates of duties and taxes payable, and any other measures applicable to the goods, shall be the date of acceptance by Customs of the provisional or incomplete declaration.
38. Revocation of approval
Disposal of goods
39. Measures to be taken by CustomsThe Customs shall take appropriate measures to regularise goods including confiscation, seizure, abandonment, destruction or sale to dispose of goods.
40. Goods liable to forfeitureThe goods that are liable to forfeiture may be seized and disposed of in accordance with these regulations where—
41. Goods deemed abandonedThe Assistant Commissioner of Customs shall advise the importer that if the status set forth in this regulation is not complied with within 21 days of notification, the goods in question shall be deemed abandoned and treated in accordance with these regulations where—
43. Destruction of goodsWhere the Assistant Commissioner of Customs is satisfied that any goods presented to Customs is not in conformity with the provisions of the Act or these regulations, the Assistant Commissioner of Customs may require such goods to be destroyed and shall inform the declarant in writing accordingly.
44. Disposal of pest-infected or harmful goods and packagingNotwithstanding regulation 43, where Customs determines that any goods under Custom's control are detrimental to health, Customs may direct that such goods, including any packing and containers in which they are packed be seized, and destroyed or otherwise dealt with in accordance with the relevant provisions of any written law.
45. Inspection by ownerSubject to regulation 44, Customs shall notify the owner of the goods in advance so as to allow him to inspect the goods prior to their disposal.
46. AppealThe importer or the owner of the goods, as the case may be, aggrieved by a decision of Customs under regulation 40, 41, 42 or 45 may appeal to the Revenue Commissioner in accordance with section 32 of the Act.
47. Costs for destructionWhere goods are destroyed under these regulations, the costs incurred for the destruction of the goods, including the costs of the packaging and containers shall be borne by the importer or exporter.
48. No rights to accounting or compensationWhere goods are disposed of under these regulations, a person with any rights in those goods shall not be entitled to any accounting or compensation for their value.
49. Waste or scrapAny waste or scrap remaining after destruction shall be liable, if taken into home use or exported, to the duties and taxes that would be applicable to such waste or scrap imported or exported in that state as required under the relevant Customs-approved procedure or use.
50. AbandonmentImported goods may be voluntarily abandoned to Customs by the declarant or, as the case may be, the holder of the goods.
51. Costs to be borne by declarantThe declarant or, as the case may be, the holder of the goods, shall bear the costs of any destruction or other disposal of goods abandoned under regulation 50.
52. Sale by auction
53. Sale by public auction
54. Disposal of goods not sold at auctionAny goods not sold at auction under these regulations, and all prohibited goods forfeited, shall be destroyed or otherwise disposed of as the Revenue Commissioner may direct.
55. Counterfeit goodsThe counterfeit goods shall be disposed of in accordance with the Chapter 13 as applicable to border measures.
56. Withholding of sale of forfeited goodsAssistant Commissioner of Customs may, with the prior approval of the Revenue Commissioner, withhold the sale of any goods forfeited for use by the public service or otherwise dealt with in the best interest of revenue.
57. Disposal by re-exportationGoods may be disposed of through re-exportation by applying the formalities, including commercial policy measures, applicable for goods being exported from Seychelles.
58. Notification prior to re-exportationPrior to re-exportation of goods under regulation 57, the owner shall submit a notice for approval by Customs unless prescribed otherwise.
Usual form of handling
59. Usual form of handling
60. Risk of fraudThe usual forms of handling under regulation 59(2) shall not be permitted if, in the opinion of the Assistant Commissioner of Customs, the operation is likely to increase the risk of fraud.
61. Execution of bond
62. Warehouse keeper responsibleThe warehouse keeper shall be responsible for maintaining sufficient securities for coverage of potential liabilities on all goods in the warehouse at all times.
64. Termination of warehousing bondWhere Customs has been notified that a warehouse keeper wishes to terminate a bond and if—
Obligation to lodge pre-departure declaration
65. Electronic declarationSubject to section 192 of the Act, all exported goods shall be supported by a declaration submitted on Customs' electronic declaration system while complying with the following conditions—
Importation and exportation of goods by post
66. Customs control and supervisionAll goods imported or exported through the postal operator shall be subject to Customs control and supervision.
67. Postal itemsSubject to the prohibitions or restrictions in force under section 63 of the Act, or any written law, importation of goods by post shall be allowed irrespective of whether the goods are intended to be cleared or released for home use or assign to any other Customs-approved procedure or use.
68. Regulations applicable to postal trafficAny other written law relating to importation of goods shall apply, mutatis mutandis, to goods imported or exported into or out of Seychelles by post from or to any place outside Seychelles as they apply in relation to goods otherwise imported or exported into or out of Seychelles.
69. Designated post officesThe Assistant Commissioner of Customs shall, in consultation with the postal operator, designate the post offices or other places at which the postal items may be cleared for customs purposes.
70. Clearance of postal itemsThe clearance of postal items shall be carried out as soon as possible and Customs control shall be restricted to necessary measures required to ensure compliance with the laws and regulations which Customs is responsible for enforcing.
71. Responsibility for production and handling of postal items
72. Postal operator to reportThe postal operator shall report, by means of a manifest or in any other approved form, all goods or parcels arriving or departing from the Seychelles and shall produce such goods to Customs for clearance.
73. Powers in relation to postal itemsA Customs officer, whether accompanied by the postal operator or otherwise, may—
74. Declaration of postal items
75. Exportation of postal items
76. Uncustomed goods
Border measures for protection of intellectual property rights
77. Applications by rights holder
78. Suspension of clearance
79. Appeal against refusalA decision taken by Customs on refusal of the application shall be subject to the appeal in accordance section 32 of the Act.
80. Suspension of clearance of goods by Customs on its own initiative
81. Disposal of infringing goods
82. Re-exportation prohibitedIn the case of counterfeit trademark goods, the re-exportation of the goods in an unaltered state, or subjecting them to a different Customs-approved procedure or use, shall not be permitted except in a case where the Assistant Commissioner of Customs determines that disposal of such goods in Seychelles may result to a security, health or safety risk.
83. Interpretation under this ChapterIn this Chapter, unless the context otherwise requires—"counterfeit goods" means any goods, including packaging—(a)bearing without authorisation a trademark which is identical to the trade mark of the rights holder validly registered in respect of such goods, or which cannot be distinguished in its essential aspects from such a trade mark, and which thereby infringes the rights of the rights holder of the trade mark in question under the laws of Seychelles; or(b)infringing any other intellectual property right protected under the Industrial Property Act;"Court" means the Supreme Court of Seychelles;"infringing goods" means a counterfeit trade mark goods and pirated copyright goods, but excluding any goods of a non-commercial nature and intended for the importer's or consignee's own personal use contained in personal luggage or sent in small consignments;"intellectual property right" means the rights granted to the rights holder in respect of—(a)copyright, under the Copyright Act, 2014; and(b)industrial property, under the Industrial Property Act, 2014;"pirated copyright goods" means any goods which are copies made without the consent of the rights holder in the country of production and. which are made directly or indirectly from an article where the making of that copy would have constituted an infringement of a copyright or a related right of the rights holder under the laws of Seychelles;"rights holder" means a person, pursuant a written law is to be regarded as the owner of an intellectual property right, its successor in title, or its duly authorised exclusive licensee, whether an individual, a corporation or an association, authorised by any of the aforementioned persons to protect its rights;"suspension" means the cessation of the customs clearance process by which goods enter Seychelles;"trade mark" means any mark as defined under the Industrial Property Act, 2014, including registered marks, certification marks, collective marks, geographical indications and trade names.
History of this document
01 June 2014