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 Models of Declaration

Models of Declaration

It is very important to ensure that the correct model of the declaration is selected to ensure that the correct type of control and data of the ASYCUDA World System is made available. Bills of Entry or Bills of Export are required for the following Models of Declaration:

Models of Declaration

  • EX 1 Permanent Exportation
  • EX 2 Temporary Export
  • EX 3 Re-export
  • IM 4 Entry for home use/Ex-warehouse
  • IM 5 Temporary Importation
  • IM 6 Re-Importation
  • IM 7 Entry for warehousing
  • IM 8 Transshipment & Ship store Procedures
  • SD 4 Simplified Declaration

Ensure before inserting any information in ASYCUDA World that all the required documents needed to complete the declaration are available. All the mandatory documents must be scanned and attached to the declaration.

According to the Seychelles Revenue Commission, goods imported are entered into the ASYCUDA World system for either:

  • home consumption
  • warehousing
  • transshipment

All goods can be classified under the Harmonized System Nomenclature which is the basis for the classification of goods by importers, exporters, shipping companies and marine insurance companies.

In Seychelles it is published as Schedule 3 of the Customs Management (Tariff and Classification of Goods) Regulations 2013 and is divided into 99 Chapters.

The first 6 digits of the code are common to all countries that use it and the last 2 digits are allocated by Seychelles policy makers. This code gives the rate of Trades Tax applicable.

The following taxes are collected at the point of entry on importation by Customs Division on behalf of Seychelles Revenue Commission:

  • Trade Tax
  • VAT
  • Excise Tax

For example: cotton handkerchiefs are classified under HS Code 6213.2000 on which 25% Trades Tax applies and has a 15% VAT.

The value of imported goods is based on the purchase price adjusted to a CIF level. The purchase price is an open market price where the buyer and seller are at arms length (the commercial value).

Levy is also payable at the point of entry at Customs Division. It is calculated on value or quantity. Levy is applicable on the importation of the following goods:

  • Vehicles
  • Chicken
  • Pet bottle
  • Plastic
  • Canned beer
  • Import Documentation


It is the responsibility of all vessels and aircraft or their appointed agents, arriving from a destination outside of Seychelles to deliver to Customs a Cargo Manifest detailing all the goods being carried.

The carrier has to submit the Cargo Manifest at least 24 hours before docking or 3 hours before landing.

Upon the request of the carrier, Customs can allow amendments to the Manifest within 24 hours after registration of the manifest in the ASYCUDA World System and all the cargo has been off-loaded.

In cases, where the goods land in a damaged state, the carrier or agent must submit to Customs a ‘Damage Report Form’ giving details of the damaged goods.

Upon the arrival of the goods, if there is any shortage or excess goods the carrier has 24 hours to request for the appropriate amendment together with the supporting documents.

It is the responsibility of the carrier or agent to request for the amendments as the Bills of Lading and Airway Bills will automatically be blocked, therefore clearance of goods will not be possible until the differences in the cargo amount has been properly documented.

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