Ministry of Finance, Trade, Investment and Economic Planning
01 Import Documentation
Bills of Lading
No special regulations, though at least two originals and one copy is required. May be made out “to order”.
As long as there are no payment or title (ownership) issues, then check if the goods can move with an express bill or on express release to avoid potential delays that may occur when shipping with the full marine bill of lading (i.e. cargo cannot be released until the original has been handed to the carrier in your buyer’s country).
Certificates of Value and Origin are needed for all goods of which preferential rates of duty are claimed, in prescribed form. Customs require two copies.
- Plants and some, but not all, plant products require a Phytosanitary Certificate.
Phytosanitary controls are required for the import of certain plants, seeds, potatoes, seed potatoes, fruit and berries, plant propagation material products and peat that could present a phytosanitary risk. Further information on the International Plant Protection Convention can be found on www.ippc.int.
- Animals and animal products must be accompanied by a Veterinary Certificate acceptable to the authorities (also check prohibitions and restrictions).
- Whisky imports require a Certificate of Age (minimum three years) as issued by HM Revenue & Customs (C&E; form No. 96).
- Health Certificates raised by an official authority in the exporter’s country are required for food and foodstuffs, including vegetables and fruit. The certificate is required even if only samples of food are being shipped.
- Shipments of wildlife and wildlife products subject to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) require an import permit.
As part of the ACP preference agreement (African, Caribbean and Pacific States) exporters may be requested to provide an EUR1 form — normally this is only applicable when goods being shipped are to be processed and returned to the EU. Before completing an EUR1 exporters must confirm shipments meet the appropriate qualification rules (See Customs Notices 827 and 828). For low value consignments (up to £5700.00 agreed between the EU and ACP States) an invoice declaration may be used to replace the EUR1 Form.
The EUR1 Form is the master document and can be requested by your customer or their Customs authorities for qualifying shipments regardless of value. EUR Forms and Customs Notices can be obtained free from the Customs Helpline on tel: 0845 0109000.
A normal style commercial invoice is required (three copies), signed by the shipper (facsimile signatures are not accepted) declaring that the details on the invoice are true and correct. Information to be declared on the invoice includes: full details of all parties involved and final destination if this is different from the address shown; country of origin of the goods (very important); transport details; shipping term (the Incoterms® 2010 rule, eg FCA, CIP, DAP) used; method of payment; packing details including net and gross weights and the container number if full container shipment being sent; detailed descriptions of goods, including quantity; unit prices, full amount including freight and insurance costs (when applicable).
The invoice should also contain a signed clause confirming that the invoice details are true and correct and that no arrangement has been entered into affecting the price of the goods between the exporter and purchaser by way of discount, rebate, compensation, or in any manner other than what is shown on the invoice.
If the goods being shipped are eligible for preferential import duty rates then you should provide a combined Certificate of Value and Origin (C/VO) instead of the normal style invoice. (Combined Certificate of Value and Origin Form No. 744A or No. 529 A4 size, one-sided only, on the back of which invoices are printed).
A packing list is recommended to assist Customs clearance containing marks, weights and dimensions and content details. No specific form is required though this should generally be in two copies.
02 Customs Requirements
Generally goods can be freely imported into the Seychelles though there are two levels of controls: prohibited and restricted goods. Goods on the prohibited list cannot be imported except in exceptional circumstances. They include: offensive weapons; arms and ammunition; endangered species; chlorofluorocarbon (CFC); radioactive substances; illicit drugs; counterfeit currencies; pornographic or indecent material; left-hand drive vehicles; toxic chemicals; waste and waste products. Restricted items require an import permit granted by the Seychelles Licensing Authority within the Department of Finance. An Open Import Permit can be granted by the Department of Finance to allow certain businesses to import on a regular basis. Items on the restricted list include: plants; animals; fruit and vegetables; fish; meat; dangerous chemicals and explosives; vehicles, vessels and aircraft; pharmaceutical and veterinary products; radio communication equipment; glass windows and doors; alcohol and tobacco.
Seychelles Tariff Classification is based on the Harmonised System (HS 2007).
An Import Duty is applied to a limited number of items imported into the Seychelles and it is based on the CIF value of the item landed in Seychelles.
EU and COMESA preferential tariff treatment granted on shipments from the EU and COMESA respectively if they meet the qualification rules.
The payment of import duty may, at the discretion of the Ministry of Finance, Trade and Investment be exempted on imports of capital equipment by new businesses, raw materials and industrial throughputs, and personal effects of individuals taking up residence in Seychelles, excluding passenger vehicles.
Further information on import regulations can be found on the “Business” page of www.virtualseychelles.sc. and on the Customs/ Import & Export page of the Seychelles Revenue Commission http://www.src.gov.sc/pages/customs/importandexport.aspx
Genuine samples of all kinds, not exceeding Rs.30 in value, may be imported by licensed traders or foreign manufacturers’ representatives, duty free. In some cases, samples may have to be mutilated so that they cannot be actually used.
04 Packing and Marking Requirements
Marking of Goods
No special regulations.
The Seychelles has implemented the International Plant Protection Convention Guidelines for regulating wood packaging in international trade (ISPM#15). Imports of wood packaging must either be accompanied by a certificate to show that they have been correctly heat treated or fumigated or bear the international mark stating the above. Consignments with wood packaging may still be subject to inspections and delays at import.
05 Procedures For Clearing Of Goods
Please follow the following link; Procedures for clearing of goods