Documents required

The importers or their agents should prepare the Declaration from the following documents:

  • Original Invoice
  • Packing List
  • Bill of Lading or Airway Bill, and
  • Insurance Certificate
  • Import Permit (if applicable)

For the following extended procedures, the captured of the manifest on the Bill of Entry will require:

  • IM4 Extended procedure 4000 Direct Entry for home use
  • IM4 Extended procedure 4100 Direct Import under drawback procedure
  • IM5 Extended procedure 5100 Temporary Import for return in unaltered state
  • IM5 Extended procedure 5200 Temporary Import for Inward Processing
  • IM7 Extended procedure 7100 Direct Entry for Customs Warehousing Procedure
  • IM8 Extended procedure 8000 Transit Procedures

Importing into Seychelles

All goods imported into Seychelles have to pass through Customs procedures and the correct declarations have to be made to Customs.

When making a declaration, the person must accept the responsibilities under the law for the accuracy of the given information, authenticity of the documents being provided and the observance of all the obligations necessary under the declared procedures.

angle-left Declarations and procedures of release

Declarations and procedures of release

Direct Delivery (Urgent Release)

  • ‘Urgent Goods’ or ‘Urgent Consignments’ are referred to goods or cargoes that require special treatment due to their nature, condition or use.
  • Customs provide direct delivery facility for clearance of urgent goods. Clearing agents or importers must ensure that declarations requesting for direct delivery must contain only products considered as ‘Urgent Goods’. This is a procedure implemented to allow direct release for importation which satisfies the following conditions:
  • Perishable – food
  • Perishable – medicine
  • Air Craft spares
  • Ship spares
  • Hazardous goods
  • Human remain
  • Blank cheque
  • Clearing agents or importers requesting for direct release of ‘Urgent Goods’ or consignments must have a Prepayment Account with the Seychelles Revenue Commission (SRC) which grant the automatic payment of duties and taxes after completing the process for urgent release.
  • To be able to open a Prepayment Account with Customs Division, the applicant should write a letter to the Assistant Commissioner Customs requesting for such facility.
  • After approval, the account is opened and the importer or clearing agent can proceed with depositing money in the account.
  • It is advisable to open a repayment account taking consideration of the frequency of importing and it is recommended if the importer is importing goods which fall under the direct delivery list.

Procedure before the arrival of the goods

  • At least 24 hours before the arrival of ‘Urgent Goods’ or consignments the clearing agent or importer can input all required information in the declaration, except the reference to the cargo manifest which can be later added to the Bill of Entry.
  • SRC emphasizes that Clearing agents or importers should complete the Bill of Entry using declaration type IM4 as well as use the national code ‘PER’ for every item.
  • They should also attach all scanned mandatory documents such as e-permit for restricted goods and then registered the Bill of Entry in ASYCUDA World. At this stage the clearing agents or importers can request for validation of the declaration and Customs will evaluate the documents and make provision for the goods to be released upon arrival.

Procedure after the release of goods

  • A clearing agent or importer has 48 hours to complete the missing information on the Bill of Entry.
  • It is very important to note that if clearing agents or importers do not complete the Bill of Entry after the direct delivery of goods has been granted, ASYCUDA World will stop issuing automatic release after two (2) incomplete Bills of Entry.
  • Release for direct delivery of ‘Urgent Goods’ or Consignments will be subjected to special authorization which will cause delay.
  • Clearing agents or importers must also take note that if the balance in the Pre-payment Accounts is not enough to cover the total amount of duties and taxes on the Bill of Entry, it will show the status as “unpaid”.
  • An unpaid Bill of Entry will also be reported as “not complete” in ASYCUDA World.